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

                                   FORM 10-KSB

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

                   For the fiscal year ended December 31, 2002
                                             -----------------

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

                         Commission file number 0-07418
                                                -------

                                  eLINEAR, INC.
                                  -------------
        (Exact name of small business issuer as specified in its charter)

               Delaware                                   76-0478045
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     (State or other jurisdiction of                    (IRS Employer
      incorporation or organization)                  Identification  No.)

  8800  Jameel  Road,  Suite  170, Houston, Texas           77040
--------------------------------------------------------------------------------
      (Address of principal executive offices)            (Zip Code)

   Registrant's telephone number, including area code:          (713) 690-0855
                                                                --------------

      Securities registered pursuant to Section 12(b) of the Act:     None
                                                                      ----

    Securities registered pursuant to Section 12(g) of the Act:  $.02 Par Value
                                  Common Stock

     Check  whether the Issuer (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 [ ]

     Check  if  there  is no disclosure of delinquent filers in response to Item
405  of  Regulation S-B is not 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]

     Issuer's  revenues  for  the  fiscal  year  ended  December  31, 2002, were
$967,994.

     The  aggregate market value of the voting and non-voting common equity held
by non-affiliates of the Issuer as of April 11, 2003, based upon the average bid
and  asked  price  as  of  such  date  on  the OTC Bulletin Board, was $294,000.

     The  Registrant's  common  stock  outstanding  as  of  April  11, 2003, was
1,068,281  shares.

                      DOCUMENTS INCORPORATED BY REFERENCE:

     The  Registrant  is  incorporating  by  reference  in Part III of this Form
10-KSB certain information contained in the Registrant's proxy statement for its
annual  meeting  of  shareholders,  which  proxy  statement will be filed by the
Registrant  on  or  before  April  30,  2003.

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

     Transitional Small Business Disclosure Format (Check One): Yes [X]  No [ ]


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<PAGE>
<TABLE>
<CAPTION>

                                       eLINEAR, INC.


                                           INDEX

                                                                                   PAGE NO.
                                                                                   --------
<S>       <C>       <C>                                                            <C>
PART I    Item 1.   Description of Business                                               3
          Item 2.   Description of Property                                               7
          Item 3.   Legal Proceedings                                                     8
          Item 4.   Submission of Matters to a Vote of Security Holders                   8

PART II   Item 5.   Market for Common Equity and Related Stockholder Matters              9
          Item 6.   Management's Discussion and Analysis and Results of
                    Operations and Financial Condition                                   10
          Item 7.   Financial Statements:
                      eLinear, Inc.
                      NetView Technologies, Inc.                                         17
                      Unaudited Pro Forma Combined Condensed                             33
                        Financial Statements                                             44
          Item 8.   Changes in and Disagreements with Accountants on
                      Accounting and Financial Disclosure                                46

                    Directors, Executive Officers, Promoters and Control Persons,
PART III  Item 9.   Compliance with Section 16(a) of the Exchange Act                    46
          Item 10.  Executive Compensation                                               46
          Item 11.  Security Ownership of Certain Beneficial Owners and
                      Management                                                         46
          Item 12.  Certain Relationships and Related Party Transactions                 46
          Item 13.  Exhibits and Reports on Form 8-K                                     46
          Item 14.  Controls and Procedures                                              47
</TABLE>


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<PAGE>

     Some  of  the  statements  contained  in  this  report  discuss  future
expectations,  contain  projections  of  results  of  operations  or  financial
condition,  or  state other "forward-looking" information.  The words "believe,"
"intend,"  "plan,"  "expect,"  "anticipate,"  "estimate,"  "project" and similar
expressions  identify  such statement was made.  These statements are subject to
known  and  unknown risks, uncertainties, and other factors that could cause the
actual  results  to differ materially from those contemplated by the statements.
The forward-looking information is based on various factors and is derived using
numerous  assumptions:

     -    changes  in  general  economic  and  business  conditions affecting IT
          consulting  development  and  implementation,  computer-based  project
          management  consulting  and  strategic business consulting industries;
     -    technical  developments  that  make the Company's products or services
          obsolete;
     -    changes  in  the  Company's  business  strategies;
     -    the  level  of  demand  for  the  Company's  products  or  services;
     -    the  Company's ability to develop or maintain strategic relationships;
          and
     -    global  economic  conditions.

     The  Company  does  not  promise  to  update forward-looking information to
reflect  actual  results  or  changes in assumptions or other factors that could
affect  those  statements.  Future  events  and  actual  results  could  differ
materially  from  those  expressed  in,  contemplated  by,  or  underlying  such
forward-looking  statements.


                                     PART I

ITEM  1.  DESCRIPTION  OF  BUSINESS

OVERVIEW

     eLinear,  Inc.  (the  "Company"  or  "eLinear")  is a technology consulting
services firm providing strategic consulting solutions, creative website design,
website  content  management  software,  and  technical  project  management and
development  services  to  companies  seeking to increase productivity or reduce
costs  through investing in technologyThe Company's current customers are based
in the United States.  The Company has operated a technology consulting business
since  December  of  1999.  The  Company's  Internet  address  is
http://www.elinear.com.  Its stock is traded on the OTC Bulletin Board under the
----------------------
symbol  "ELIN."

     Effective  April  15, 2003, eLinear completed the acquisition of all of the
issued  and  outstanding  shares  of  NetView  Technologies,  Inc.  ("NetView").
Pursuant  to  the transaction, eLinear issued an aggregate of  12,961,979 shares
to  the  five  shareholders  of  NetView.  The  merger  was completed by NetView
Acquisition  Corporation, a wholly owned subsidiary of eLinear, merging with and
into  NetView,  with  NetView  as  the surviving corporation.  The merger became
effective  at  the  time  of  filing of the certificate of merger with the Texas
Secretary of State, which occurred on April 15, 2003 (the "Effective Date").  As
of  the  Effective Date, NetView became a wholly owned subsidiary of eLinear and
NetView Acquisition Corporation ceased its existence.  As of April 16, 2003, (a)
Tommy  Allen  and Carl A. Chase will join the Board of Directors of eLinear, and
(b)  the officers of eLinear will be as follows: Jon V. Ludwig - chief executive
officer  and secretary; Kevan M. Casey - president and treasurer and Tommy Allen
-  executive  vice  president  of  sales  and  assistant  treasurer.

     The  information  technology  ("Information  Technology")  outsourcing  and
consulting  industry in which the Company operates has declined drastically with
substantial  overall reductions in Information Technology investments.  This has
resulted in a dramatic reduction in spending for Information Technology services
overall,  and  a  significant  decrease in the amount of services the Company is
able  to  sell.  The  Company  closed  its offices in Denver during 2002 and has
concentrated  its  marketing efforts in the Houston market.  However, due to the
failure  of  Enron Corp. and weakening financial conditions of companies such as
Dynegy  Energy  and  Reliant  Resources,  the  Houston  market  for  Information
Technology  services  in 2002 and continuing into 2003 has been hit particularly
hard.  The Company is highly dependent on a single customer that provided 43% of


                                        3
<PAGE>
its  revenue  during 2002. All of the Company's contracts with its customers are
cancelable  at any time with 14 to 30 days' notice. The Company has no sales and
marketing  force  and  relies on its CEO to manage the existing customer base as
well  as attract new business. The Company has a limited number of employees, of
which  four  full  time  employees are billable at 70% of total utilization. The
Company  lacks  the  appropriate  number  of  employees  to  properly manage all
functions  of the Company, including sales and marketing, accounting and finance
and  public  company  reporting and SEC compliance. Furthermore, the Company has
been unable to access the public markets for a capital infusion to properly grow
the  business.

     NetView  is  a  proven  Information  Technology  solutions provider for the
commercial  and  institutional  market.  In  its  first  year  of  operation  it
generated  revenue  of  $7.7  million in revenues.  Senior management of NetView
consists of proven entrepreneurs and business operators.  eLinear has a customer
base that includes small, medium and large corporate and institutional customers
in  Houston,  Texas  and  Denver,  Colorado.  NetView  has  a customer base that
includes  medium  to  large companies primarily in Houston.  Management believes
there  are  significant  opportunities  for  the  cross-selling  of  Information
Technology  solutions  to  both  eLinear  and  NetView customers.  Additionally,
NetView recently obtained a $1 million secured line of credit to provide working
capital  to  expand  its  sales  operations.

     It  is  expected  that  the  merger  with NetView will provide the Company,
proper  personnel  to handle the day-to-day administrative functions of a public
company  and  allow  the  CEO  to  search  additional  markets for growth of the
Company, while expanding its product and service offerings.  The Company's Board
of  Directors  approved the acquisition of NetView through a reverse merger with
NetView,  with  eLinear  as  the  survivor in the merger and NetView as a wholly
owned subsidiary of eLinear.  From an accounting standpoint the transaction will
be  accounted  for  as though it was a recapitalization of NetView and a sale of
shares  by  NetView  in  exchange  for the net assets of eLinear.   The combined
company  will  be  a  diversified  provider  of  complete Information Technology
solutions.

ORGANIZATIONAL  HISTORY

     The  Company  acquired  its technology consulting business as a result of a
reverse  merger with Imagenuity, Inc. ("Imagenuity") in 1999.  Immediately prior
to  acquiring  the  business  of  Imagenuity, the Company, which at the time was
named  Kinetiks.com,  Inc.  ("Kinetiks.com")  did  not  engage  in  any business
activities except for negotiating and compromising debt and searching for merger
candidates.  While  Kinetics.com  was  the  survivor  in  the  merger,  from  an
accounting  standpoint  the  transaction  was  accounted  for as though it was a
recapitalization  of  Imagenuity  and a sale of shares by Imagenuity in exchange
for  the  net assets of Kinetiks.com.  On July 31, 2000, the Company changed its
name  to  eLinear,  Inc.

     NetView  was  incorporated  in  the State of Texas in December 2001 as an S
Corporation  and commenced operations on January 1, 2002.  At December 31, 2002,
there  were  1,000  shares  issued  and  outstanding.  Pursuant  to  the  merger
transaction  described  above,  NetView  is  now  a  wholly  owned subsidiary of
eLinear.

THE  COMBINED  COMPANIES'  PRODUCTS  AND  SERVICES

Summary

     eLinear  and NetView will consolidate current product and service offerings
into  three categories and utilize a single sales and marketing team to identify
and  capitalize  on  cross-selling opportunities.  The objective of the combined
companies'  sales  and  marketing strategy is to cross-market and cross-sell its
product  and  service  offerings  in and amongst the combined companies' base of
customers.  Both  companies  have  built  up  desirable  client rosters and have
historically  focused  on large enterprise accounts.  The combined company plans
to  focus  its  efforts on continuing to expand its current business, as well as
new  product  or  service  offerings  focused  primarily  on the Small to Medium
Business  ("SMB") market space as part of an effort to create long-term contract
revenue  streams  from  a more diverse client base.  There can be no assurances,
however,  that  these  efforts  to  diversify  and  expand the company's revenue
streams  will  be  successful.

     The  combined  company  will  utilize  a staff of eight full-time sales and
marketing  representatives  to  spearhead  its  sales  growth.  The  combined
companies'  product  and  service  offerings  include  the  following:


                                        4
<PAGE>
Technology  Integration  and  Consulting  Services

     eLinear  is  a  technology  consulting firm offering a full set of services
ranging  from  traditional  strategic  technology consulting to managing complex
technology  integration projects.  The Company focuses on providing solutions to
technology  related issues ranging from managing a software selection process to
installation  and  integration  of  complex  software products.  The Company has
developed  partnership  relationships  with  top  software companies such as BEA
Systems  and  Documentum.

Proprietary  Website  Content  Management  Software

     In  addition  to  providing  complete customer technology services, eLinear
also markets a proprietary software product called "LinearCMS".  This product is
designed  to  allow non-technical personnel to develop and maintain web pages on
one  or  more  web sites through a web browser.  It allows collaboration between
subject  matter  experts,  web  site  copywriters and business users, creating a
working  environment  that  intelligently  differentiates  web site content from
design,  and  separates content within pages so it can be presented, transformed
and  syndicated for multiple purposes.  As of December 31, 2001, the company has
approximately 25 customers that utilize the LinearCMS software product to update
and  maintain  their  websites.

Network  and  Storage  Solutions

     NetView  currently  operates  a  product  fulfillment  business  focused on
providing a complete solution to its clients for the acquisition, management and
configuration  of  complex  storage  and  network server installations.  NetView
markets  its  products  and  services through its own direct sales and marketing
team,  direct  mail  and  trade  shows.

MARKET  FOR  THE  COMPANIES'  PRODUCTS  AND  SERVICES

Macro-analysis of Information Technology Services and Consulting Industry - 2003

     By  the  year  2000  the  total  global  market  for Information Technology
outsourcing  had  increased  to  $100  billion  and  system  integration to $125
billion. In 2001 as the economy slowed down to recession levels, companies began
to  significantly  decrease  their  Information  Technology  services  budgets.
Contrary to industry projections, Information Technology spending shrank in 2002
and  remains  flat  so  far  during the first quarter of 2003. The net result of
these  market contractions is a definitive reduction in spending for Information
Technology  services,  increased  price  pressure  on  services  and  consulting
providers,  a  trend toward far more narrow projects, and increased requirements
for  quick  and  hard economic benefits.  As a result the Information Technology
services  industry  continues  to  experience  shakeouts as the smaller and flat
markets  force  the  remaining  provider  to  become  even more competitive with
constantly  decreasing  operating  profit  margins.

     In  2001,  many companies froze Information Technology services budgets. In
2002,  companies  went  one  step  further by reducing the costs of maintaining,
supporting  and enhancing their existing Information Technology applications and
integrated  systems.  As  a result, service providers are now experiencing fewer
business  opportunities  except  in the highly competitive governmental sectors.
The  freeze  on  new  Information  Technology  services  investments  and  the
purchasers'  increased  emphasis  on  reducing Information Technology costs have
reduced  demand  for system integration and outsourcing services including staff
augmentation  provision.

     Many  Chief Information Officers are dissatisfied with the mixed results of
large  Information Technology investments and the Information Technology support
services  they  require.  Smaller  Information Technology service providers have
more  opportunity  but  only  if  they are sufficiently capitalized to meet more
severe  contract  completion  demands.  Negative  results  in  many  Information
Technology  service areas have caused Information Technology purchasers o become
more  savvy  and  demanding  buyers  of Information Technology services. Service
providers  now  face  customers who insist on projects and staffing augmentation
that  have  a  real  and  positive  impact  on  their  businesses.


                                        5
<PAGE>
     Information  Technology  service  providers  are  also  experiencing  heavy
pricing pressures because of cheaper labor and the ready availability of cheaper
offshore  labor.  The  constant  pressure  on  service providers to reduce their
pricing  of  Information  Technology  services  has  resulted  in  a  halving of
operating  profit  margins  from  nearly 8% in 2000 to around 4% in 2002. Prices
have  been  slashed  at the same time that Information Technology providers have
had  to  increase  their  marketing  and  sales  functions.

     System integration, project management providers, and outsourcers including
staff  augmentation companies are now required to retail their offerings so that
they  can  provide cheaper and more easily measurable benefits. Some Information
Technology  providers  will  only  be  able to compete for contracts if they can
access  cheaper  offshore labor. All of these industry-retooling efforts require
additional  capital.  Most small to medium Information Technology providers have
been  denied  access  to  the  capital markets. System integrators are now being
pressured  by  customers  guarantee  results  as  well  as to share the risks in
delivering real time measurable benefits. Such project guarantees are beyond the
financial  capacity  of  small  and  medium  service  providers.

     In conclusion, all Information Technology service providers face formidable
challenges:

      -     Demand  is  flat  or  decreasing
      -     Provider  costs  are  under  constant  downward  pressure
      -     Purchasers  are  turning  to  rehires  because  of cheap local labor
      -     Offshore  service  providers  continue  to  put  pressure on overall
            Information  Technology  labor  rates

Small  companies  without  access  to  working  capital to handle contracts with
pre-hires  and  to  increase  their  marketing  and  sales  efforts are severely
handicapped  in  most  of  2003.

The  Effect  of  eLinear's  Acquisition  of  NetView

     Given  the  effects  of  the  overall decline in the market for Information
Technology  services companies as outlined above, eLinear's reliance on a single
customer  for  43% of net revenues during 2002 combined with its reliance on its
Chief  Executive  Officer  as  its  only  sales  and marketing resource, and its
inability  to  raise any capital, the Company has been actively seeking a merger
partner  since  the  second  quarter  of  2002.

     NetView  consists  of a proven management team having substantial expertise
in  selling  and  marketing  of  Information  Technology product fulfillment and
related  services to the commercial and institutional markets. In its first year
of operation, NetView was able to generate sales of $7.7 million from a standing
start.

     eLinear  has  a  customer  base  consisting of medium to large companies in
Houston,  Texas and Denver, Colorado, and NetView has a customer base consisting
of  medium  to  large  corporate  and institutional customers primarily based in
Houston.  Management  believes  there  are  significant  opportunities  for  the
cross-selling  of  Information  Technology  product  fulfillment,  Information
Technology  consulting services and web site content management software through
the  combined  companies'  salesforce.

     In  anticipation  of  the  reverse  merger,  and  to  fulfill  an  informal
commitment  to  the  Board  of Directors of eLinear, NetView closed a $1 million
line  of credit on March 25, 2003, guaranteed by the principals of NetView.  The
organizational  consolidation of NetView and eLinear will result in cost savings
in  the  administrative,  accounting,  leasehold  and  utility,  and  furniture,
fixtures  and  computer  equipment  functional  areas.

     The  aggregation  of  NetView's  product  fulfillment  and related services
business  with eLinear's Information Technology consulting services and web site
content  management  software businesses into one company lessens the dependence
on  one  line  of  business, while at the same time enhancing the synergy of the
combined  customer  bases  and  sales  pipelines.

     The  senior  management  of  NetView  consists  of proven entrepreneurs and
managers.  The  eLinear  senior  management  has managed the survival of eLinear
through  the  most difficult Information Technology services markets since 1990.
The  combined  management  team  has deep experience managing operations and has
proven  to  be  able  to  do  this  despite  a  decreasing  overall  market.


                                        6
<PAGE>
COMPETITION

     The Information Technology marketplace is intensely competitive and subject
to  rapid technological change.  eLinear's competitors include other Information
Technology  solutions  firms,  Internet  professional service firms and software
firms.  These competitors are both national and regional, such as Accenture, IBM
and  EDSThe  Company  anticipates that it will face additional competition from
new  entrants  that  provide  significant  performance, price, creative or other
advantages  over  those  offered by the Company.  Many of these competitors have
greater  name  recognition  and  resources  than  the  Company.

INTELLECTUAL  PROPERTY,  PROPRIETARY  RIGHTS  AND  LICENSES

     The  Company's success depends to a significant degree on its methodologies
and  software applications.  Neither the Company nor NetView have any patents or
registered  copyrights  or  registered  trademarks.  They rely, instead, on laws
protecting  trade  secrets,  common  law  rights  with respect to copyrights and
trademarks,  as  well  as  non-disclosure  and  other  contractual agreements to
protect  proprietary rights.  There can be no guarantee that those laws, and the
procedures  initiated  to protect its business, will prevent misappropriation of
its  proprietary  software  and  web  site  applications.  In  addition,  those
protections  do  not  preclude competitors from developing products with similar
features  as  those  of  the  Company.

     Although  the  Company believes its products and services are unique and do
not  infringe  upon  the proprietary rights of others, there can be no assurance
that  infringement claims will not be brought against the Company in the future.
Any  such  claim  could  result  in costly litigation or have a material adverse
effect  on  eLinear's  business,  operating  results  and  financial  condition.

EMPLOYEES

     As  of  March  31,  2003,  the  Company  had  4  full-time  and 2 part-time
employees.  All  employees  are  co-employees  of  Administaff  Companies,  Inc.
("Administaff")  in  order  to  simplify  payroll  management.  Administaff is a
Professional  Employer  Organization,  serving as an offsite, full service human
resource  department.  None of eLinear's employees are covered by any collective
bargaining  agreements.  Management  believes  that  its  relations  with  its
employees  are  good  and  eLinear  has  not  experienced  any  work  stoppages
attributable  to  employee  disagreements.

     As of March 31, 2003, NetView had 15 employees.  All of NetView's employees
are  full-time.  NetView has no collective bargaining agreements with any unions
and  believes  that  its  overall  relations  with  its  employees  are  good.

VOLATILITY  OF  STOCK  MARKET

     There  have  been  significant  fluctuations  in  the  market price for the
Company's  common  stock.  Factors such as variations in the Company's revenues,
earnings  and  cash flow and announcements of innovations or acquisitions by the
Company  or  its competitors could cause the market price of the common stock to
fluctuate  substantially.  In  addition,  the stock market has experienced price
and  volume  fluctuations  that  have  particularly  affected  companies  in the
Information  Technology  services  markets,  resulting  in changes in the market
price of the stock of many companies which may not have been directly related to
the  operating  performance  of those companies.  Such broad market fluctuations
may  adversely  affect  the  market  price  of  the  Company's  common  stock.

ITEM  2.  DESCRIPTION  OF  PROPERTY

     The  Company's  executive  and  administrative  offices are located at 8800
Jameel Road, Suite 170, Houston, Texas 77040, which facilities are leased by the
Company from an unaffiliated third party.  The Company's lease on these premises
covers  approximately  2,400  square  feet  and  expires  in  October 2004.  The
Company's  monthly  lease  payment on its leased office space as of December 31,
2002  is  approximately  $1,900.  The Company has no present intent to invest in
real  estate,  real estate mortgages or persons primarily engaged in real estate
activities,  however,  the  Company may change this policy at any time without a
vote  of  security  holders.


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<PAGE>
     The  Company will relocate its offices to the offices leased by NetView and
will attempt to sublease its office facilities at 8800 Jameel Road. There can be
no  assurance  that  the  Company  will  be successful in subleasing its current
office  facilities.  NetView  leases  an  office  facility  for  its  corporate
operations  conducted  under  an  operating lease that expires October 31, 2004.
NetView is required to make monthly payments of $4,388 for the months of January
and February 2003 and monthly payments of $5,103 for the remainder of the lease.
Furthermore, NetView believes that suitable additional or replacement space will
be  available  when  required  on  terms  acceptable  to  NetView.

ITEM  3.  LEGAL  PROCEEDINGS

     From time to time, the Company may become involved in litigation arising in
the  ordinary  course  of its business.  The Company is presently not subject to
any material legal proceedings outside of the ordinary course of business except
as  set  forth  below:

     On  December  16, 1999, eLinear and Imagenuity were served with a complaint
captioned  Chris  Sweeney  v.  Kinetiks.com,  Inc., Circuit Court, Duval County,
Florida,  Civil  Case Number 1999-7252-CA.  The Complaint alleged a breach of an
alleged  oral  modification of a written employment agreement between Plaintiff,
Chris  Sweeney, and Imagenuity and alleged breaches by eLinear and Imagenuity of
fiduciary  obligations that the Plaintiff claims were owed to him.  Plaintiff is
seeking  as  damages  twenty percent (20%) of eLinear's common stock received by
the  sole  shareholder of Imagenuity in connection with the merger of Imagenuity
with  and  into  eLinear's  subsidiary.  After  the  filing  of  the  Complaint,
eLinear's subsidiary, eLinear Corporation, was added as a Defendant.  Management
intends  to vigorously contest the case.  While the Company believes the case to
have  no merit, at this stage it is impossible to predict the amount or range of
potential  loss,  if  any.

     In  December  1999,  eLinear  Corporation  counter-sued  Chris Sweeney in a
lawsuit  captioned  eLinear Corporation v. Chris Sweeney, United States District
Court,  District  of  Colorado,  Case  Number  99-WM-2434.  The Complaint sought
determination  of  the  rights of the parties with respect to the termination of
Chris  Sweeney's  employment  agreement  with  Imagenuity.  This  lawsuit  was
indefinitely  stayed  pending  resolution  of  the  Florida litigation discussed
above.

     On  March  27,  2003,  the Company filed a motion to dismiss for failure to
prosecute  as  a  result  of  the fact that the Plaintiff has failed to file any
"record  activity"  in  the  case  for  a  period  of  more  than  one  year.

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

     No  matters  were submitted during the fourth quarter of the period covered
in  this  report  to  a  vote  of  shareholders.


                                        8
<PAGE>
                                     PART II

ITEM  5.  MARKET  FOR  COMMON  EQUITY  AND  RELATED  STOCKHOLDER  MATTERS

     The  Company's  common  stock trades on the OTC Bulletin Board market under
the  symbol  "ELIN".  The  market  for  the  Company's  common  stock on the OTC
Bulletin  Board  is  limited,  sporadic and highly volatile. The following table
sets  forth  the  approximate  high  and  low  closing sales prices per share as
reported  on  the OTC Bulletin Board for the Company's common stock for the last
two  years.  The quotations reflect inter-dealer prices, without retail markups,
markdowns  or  commissions  and  may  not  represent  actual  transactions.

                                                     High       Low
                                                     -----     -----

Year  2002
----------
                 Quarter ended December 31, 2002     $0.55     $0.21
                 Quarter ended September 30, 2002    $1.35     $0.32
                 Quarter ended June 30, 2002         $6.00     $1.50
                 Quarter ended March 31, 2002        $5.15     $1.70
Year  2001
----------
                 Quarter ended December 31, 2001     $3.00     $2.00
                 Quarter ended September 30, 2001    $3.20     $2.25
                 Quarter ended June 30, 2001         $2.25     $1.56
                 Quarter ended March 31, 2001        $2.81     $1.56

     As  of  April 11, 2003, there were approximately 116 stockholders of record
for  the  Company's  common  stock.  This  figure does not take into account the
shareholders  whose  certificates  are  held in the name of broker-dealers.  The
Company  has  neither declared nor paid any cash dividends to date.  The Company
does  not  anticipate paying dividends in the foreseeable future until such time
as  the Company has sufficient cash flow from operations to justify payment of a
dividend.

RECENT  SALES  OF  UNREGISTERED  SECURITIES

     Set  forth  below  is  certain  information  concerning  all  issuances  of
securities by the Company during the year ended December 31, 2002, that were not
registered  under  the  Securities  Act.

     On  March 21, 2002, the Company issued and sold 33,000 shares of restricted
common stock to Orien Browning valued at $59,250 (net of private placement fees)
pursuant  to  the  exemption  provided  by  Section  4(2) of the Securities Act.

     During  July 2002, the Company issued 5,000 shares of its restricted common
stock  to Mr. Greg Carr, former CEO of eLinear's predecessor, Kinetiks.com, Inc.
,  to  correct an error.  The restricted shares were issued to Mr. Carr pursuant
to  the  exemption  provided  by  Section  4(2)  of  the  Securities  Act.

     During  September  2002, the Company issued 66,000 shares of its restricted
common  stock  to Orien Browning associated with the private placement discussed
above  valued  at  $11,550 pursuant to the exemption provided by Section 4(2) of
the  Securities  Act.

     During  November  2002  pursuant  to  Rule 506 of Regulation D, the Company
issued  25,625  shares  of  its  restricted  common stock to J. Leonard Ivins, a
director  of  the  Company,  in payment of consulting fees and business expenses
totaling  $10,246.

     During  November  2002  the  Company  issued 4,166 shares of its restricted
common  stock  to  Matt  Mayer, a former employee of the company, for consulting
services  due  to  him  in  accordance with a contract between Mr. Mayer and the
Company  valued  at $4,999 pursuant to the exemption provided by Section 4(2) of
the  Securities  Act.


                                        9
<PAGE>
     The  above  transactions  were completed pursuant to either Section 4(2) of
the  Securities  Act  or  Rule  506 of Regulation D of the Securities Act.  With
respect  to  issuances  made pursuant to Section 4(2) of the Securities Act, the
transactions  did  not  involve  any  public offering and were sold to a limited
group of persons.  Each recipient either received adequate information about the
Company  or  had  access,  through  employment  or  other relationships, to such
information,  and  the Company determined that each recipient had such knowledge
and experience in financial and business matters that they were able to evaluate
the  merits  and  risks  of  an  investment  in  the  Company.

     With  respect to issuances made pursuant to Rule 506 of Regulation D of the
Securities  Act,  the  Company determined that each purchaser was an "accredited
investor"  as  defined  in  Rule  501(a)  under  the  Securities  Act.

     All  sales of the Company's securities were made by officers of the Company
who  received  no  commission  or other remuneration for the solicitation of any
person  in  connection  with the respective sales of securities described above.
The  recipients  of  securities  represented  their  intention  to  acquire  the
securities  for investment only and not with a view to or for sale in connection
with  any distribution thereof and appropriate legends were affixed to the share
certificates  and  other  instruments  issued  in  such  transactions.


ITEM  6.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  AND RESULTS OF OPERATIONS AND
          FINANCIAL  CONDITION

     The  following discussion and analysis of the Company's financial condition
as  of  December 31, 2002, and the Company's results of operations for the years
in  the  two-year  period  ended  December  31, 2002 and 2001, should be read in
conjunction  with  the  Company's  audited consolidated financial statements and
notes  thereto  included elsewhere in this report.  The following discussion and
analysis  of  NetView's  financial  condition  as  of December 31, 2002, and the
NetView's  results of operations for the year ended December 31, 2002, should be
read  in  conjunction  with  NetView's  audited  financial  statements and notes
thereto  included  elsewhere  in  this  report.

OVERVIEW

     eLinear,  Inc.  (the  "Company"  or  "eLinear")  is a technology consulting
services  firm  providing  strategic  consulting  solutions,  creative  web site
design,  web site content management software, and  technical project management
and development services to companies seeking to increase productivity or reduce
costs  through investing in technologyThe Company's current customers are based
in the United States.  The Company has operated a technology consulting business
since  December  of  1999.  The  Company's  Internet  address  is
http://www.elinear.com.  Its stock is traded on the OTC Bulletin Board under the
----------------------
symbol  "ELIN."

     Effective  April  15, 2003, eLinear completed the acquisition of all of the
issued  and  outstanding  shares  of  NetView  Technologies,  Inc.  ("NetView").
Pursuant  to  the transaction, eLinear issued an aggregate of  12,961,979 shares
to  the  five  shareholders  of  NetView.  The  merger  was completed by NetView
Acquisition  Corporation, a wholly owned subsidiary of eLinear, merging with and
into  NetView,  with  NetView  as  the surviving corporation.  The merger became
effective  at  the  time  of  filing of the certificate of merger with the Texas
Secretary of State, which occurred on April 15, 2003 (the "Effective Date").  As
of  the  Effective Date, NetView became a wholly owned subsidiary of eLinear and
NetView Acquisition Corporation ceased its existence.  As of April 16, 2003, (a)
Tommy  Allen  and Carl A. Chase will join the Board of Directors of eLinear, and
(b)  the officers of eLinear will be as follows: Jon V. Ludwig - chief executive
officer  and secretary; Kevan M. Casey - president and treasurer and Tommy Allen
-  executive  vice  president  of  sales  and  assistant  treasurer.

     The  information  technology  ("Information  Technology")  outsourcing  and
consulting  industry in which the Company operates has declined drastically with
substantial  overall reductions in Information Technology investments.  This has
resulted in a dramatic reduction in spending for Information Technology services
overall,  and  a  significant  decrease in the amount of services the Company is
able  to  sell.  The  Company  closed  its offices in Denver during 2002 and has
concentrated  its  marketing efforts in the Houston market.  However, due to the
failure  of  Enron Corp. and weakening financial conditions of companies such as
Dynegy  Energy  and  Reliant  Resources,  the  Houston  market  for  Information
Technology  services  in 2002 and continuing into 2003 has been hit particularly
hard.  The Company is highly dependent on a single customer that provided 43% of
its  revenue during 2002.  All of the Company's contracts with its customers are
cancelable at any time with 14 to 30 days' notice.  The Company has no sales and
marketing  force  and  relies on its CEO to manage the existing customer base as


                                       10
<PAGE>
well  as attract new business. The Company has a limited number of employees, of
which  four  full  time  employees are billable at 70% of total utilization. The
Company  lacks  the  appropriate  number  of  employees  to  properly manage all
functions  of the Company, including sales and marketing, accounting and finance
and  public  company  reporting and SEC compliance. Furthermore, the Company has
been unable to access the public markets for a capital infusion to properly grow
the  business.

     NetView  is  a  proven  Information  Technology  solutions provider for the
commercial  and  institutional  market.  In  its  first  year  of  operation  it
generated  revenue  of  $7.7  million in revenues.  Senior management of NetView
consists of proven entrepreneurs and business operators.  eLinear has a customer
base that includes small, medium and large corporate and institutional customers
in  Houston,  Texas  and  Denver,  Colorado.  NetView  has  a customer base that
includes  medium  to  large companies primarily in Houston.  Management believes
there  are  significant  opportunities  for  the  cross-selling  of  Information
Technology  solutions  to  both  eLinear  and  NetView customers.  Additionally,
NetView recently obtained a $1 million secured line of credit to provide working
capital  to  expand  its  sales  operations.

     It is expected that the merger with NetView will provide the Company proper
personnel  to handle the day-to-day administrative functions of a public company
and  allow the CEO to search additional markets for growth of the Company, while
expanding  its  product and service offerings.  The Company's Board of Directors
approved  the acquisition of NetView through a reverse merger with NetView, with
eLinear  as  the survivor in the merger and NetView as a wholly owned subsidiary
of  eLinear.  From  an  accounting standpoint, the transaction will be accounted
for  as  though  it  was  a  recapitalization of NetView and a sale of shares by
NetView in exchange for the net assets of eLinear.  The combined company will be
a  diversified  provider  of  complete  Information  Technology  solutions.

eLINEAR,  INC.  -  RESULTS  OF  OPERATIONS  AND  FINANCIAL  CONDITION

     The  following table sets forth certain operating information regarding the
Company  for  the  years  ended  December  31,  2002  and  2001:

<TABLE>
<CAPTION>
                                             December 31,
                                        -----------------------
                                           2002        2001
                                        ----------  -----------
<S>                                     <C>         <C>
Consulting contract revenue             $ 967,994   $1,938,390
Cost of consulting contract revenue       784,486    1,109,539
                                        ----------  -----------
Gross profit                              183,508      828,851
Operating expenses                        605,526      853,185
                                        ----------  -----------
Loss from operations                     (422,018)     (24,334)
Other expense                              (8,704)     (15,494)
                                        ----------  -----------
Net loss                                $(430,722)  $  (39,828)
                                        ==========  ===========
Net loss per share - basic and diluted  $   (0.44)  $    (0.05)
                                        ==========  ===========
</TABLE>

     YEAR  ENDED  DECEMBER  31,  2002  TO  YEAR  ENDED  DECEMBER  31,  2001

     Revenue.  Revenue  includes  all  amounts  that  are  billable  to clients.
Revenue  is  recognized  on  a  time  and  materials basis or on a percentage of
completion  basis,  depending  on  the  contract,  as  services  are provided by
employees  and subcontractors.  Revenue from time and material service contracts
is  recognized as the services are provided.  Revenue from fixed price contracts
is  recognized  over  the  contract  term  based  on  the percentage of services
provided  during  the  period  compared  to  the  total estimated services to be
provided  over  the  entire contract.  Losses on contracts are recognized during
the  period  in  which the loss first becomes probable and reasonably estimable.
Losses  recognized  during  the  years  ended  December  31,  2002 and 2001 were
insignificant.  Revenue recognized in excess of billings is recorded as unbilled
services.  Billings  in  excess  of  revenue recognized are recorded as deferred
revenue  until  the  above  revenue  recognition  criteria  are  met.


                                       11
<PAGE>
     During  the  year  2000,  the  global  market  for  Information  Technology
outsourcing had increased to $100 billion and system integration to $125 billion
annually.  During  2001  as the economy slowed and as a result of the attacks on
September  11,  2002,  many  companies  began  to  significantly  decrease their
Information  Technology  services  budgets  contrary to industry projections and
Information  Technology  spending  shrank even further during 2002 and the first
quarter  of 2003.  The net result of these market contractions to the Company is
a definitive reduction in spending on Information Technology services, increased
price  pressure  on  services  and consulting providers, a trend toward far more
narrow  projects and increased requirements for quick and hard economic benefits
requested  by the Company's clients.  During 2002, companies reduced the amounts
they  were  willing  to  pay  for  maintaining  , supporting and enhancing their
existing  Information  Technology  applications  and  integrated  systems.

     The  aforementioned  budget  constraints  placed  by  companies  on  their
Information  Technology  applications  and  integrated systems have dramatically
reduced  the  Company's  revenue  for  the  year  ended  December 31, 2002, when
compared  to  the  prior  year.  Total  revenue for 2002 was $967,994, which was
$970,396  below the revenue for 2001 of $1,938,390.  Consulting revenue for 2002
was $946,302 which was $830,202 below consulting revenue of $1,776,505 for 2001.
Revenue  generated  from software sales for 2002 was $3,811 compared to $145,575
for  2001.  The  market for technology consulting services has moved away from a
project  based  model,  whereby  the Company would be asked to provide a team of
technical resources as well as take on overall responsibility for the management
of  the  project  and  has moved towards a staff augmentation model, whereby the
client  will  provide the project management and take overall responsibility for
the  project,  and the Company is asked to provide only the technical resources.
This  "staff  augmentation"  market  is  extremely  price  competitive  and  has
pressured  the  Company's  ability  to generate acceptable gross margins.  Staff
augmentation,  combined  with  the  overall  deterioration  of  the  demand  for
technology  consulting  services, has resulted in both reduced gross margins and
revenue.  The  Company  cannot  predict  with  any accuracy when, if at all, the
demand  for  technology  consulting  will  return  to  its  prior  levels.

     One  client  provided  43% of the eLinear's consulting revenue for the year
ended December 31, 2002.  Absent of the merger with NetView, the discontinuation
of  the use of the Company's services by that client would have had a materially
adverse  impact  on  the  Company's  revenues  and  financial  condition.

     Cost  of  sales.  Cost  of  sales  is  comprised  primarily  of payroll and
contract  employee  costs  associated  with projects the Company provides to its
clients  for  a  fee.  Cost  of  sales  for  the  year  ended December 31, 2001,
decreased  from  $1,109,539 to $784,486 (29%), a reduction of $325,053.  Payroll
and  contract  employee  costs  for  2002 decreased by $218,729 when compared to
2001.  This  decrease  was  due  to  the  reduced  number of projects, which the
Company  performed  during 2002.  Cost of software purchased for resale was down
$130,388  for  2002 when compared to 2001 due to the Company not providing these
services  during  2002.

     Gross  profit.  Gross  profit  decreased from $828,851 for 2001 to $183,508
for  2002,  a  decrease  of  $645,343.  Gross  profit as a percentage of revenue
decreased  from  43%  for  2001  to  19% for 2002.  As previously discussed, the
decrease  in  revenue,  coupled  with  downward pressure by clients on operating
margins  resulted  from  the  decrease  in  gross  profit  and gross profit as a
percentage  of  revenue.

     Operating  expenses.  Operating  expenses  for  the year ended December 31,
2002,  decreased to $605,526, a decrease of $247,659 (29%) from $853,185 for the
2001  period.  Based on the continued deterioration of the market for technology
consulting services in Denver, Colorado, the Company abandoned its operations in
Denver  during 2002.  The Company implemented other cost cutting measures during
2002,  which  benefits were realized beginning in the fourth quarter of 2002 and
are  continuing  in  2003.  When  compared to the year 2001, payroll and related
expenses  were  lower  by $128,738 for 2002, office administration were lower by
$46,935,  professional  services  were  lower by $85,001 and other expenses were
higher  by  $12,465.  The Company is continuing to identify areas whereby it may
continue  to  reduce  its  overhead  costs  during  2003.

     Other  expense.  Other  expense  for the year ended December 31, 2002 was a
loss  of  $8,704  which was comprised of a loss on the sale of assets of $27,414
which  was  partially  offset  by the negotiated debt settlements in relation to
certain  accounts payable of the Company in the amount of $18,710.  During 2001,
the  Company recorded a loss of $15,494 on the write down in the value of assets
held  for  sale.

     Net  loss.  The Company reported a net loss for the year ended December 31,
2002  of  $430,722,  or $(.44) per share for both basic and diluted earnings per
share.  The  drastic  reduction  in  revenue  discussed previously, coupled with
continued  downward  pressure  on  profit  margins,  resulted  in the 2002 loss.
During  the  year  ended  December  31, 2001, the Company reported a net loss of
$39,838,  or  $(.05)  per  share  for both basic and diluted earnings per share.


                                       12
<PAGE>
NETVIEW  TECHNOLOGIES,  INC.  -  RESULTS  OF  OPERATIONS AND FINANCIAL CONDITION

     The  following  table  sets  forth  certain operating information regarding
NetView  Technologies,  Inc.  for  the  year  ended  December 31, 2002.  NetView
commenced  operations  during  January  2002.


<TABLE>
<CAPTION>
                                               2002
                                            -----------
<S>                                         <C>
Revenue                                     $7,733,119
Cost of sales                                6,757,097
                                            -----------
Gross profit                                   976,022
Operating expenses                             765,698
                                            -----------
Income from operations                         210,324
Interest expense, net                          (10,930)
                                            -----------
Income before pro forma income tax expense     199,394
Pro forma income tax expense                  (106,554)
                                            -----------
Pro forma net income                        $   92,840
                                            ===========
Net loss per share - basic and diluted      $     0.01
                                            ===========
</TABLE>

     YEAR  ENDED  DECEMBER  31,  2002

     Revenue.  Revenue  includes  all  amounts  that  are billable to customers.
Revenue is recognized when products are shipped to the customer or on a time and
materials  or on a percentage of completion basis, depending on the contract, as
services  are  provided  by employees and subcontractors.  Revenue from time and
material  service contracts is recognized as the services are provided.  Revenue
from  fixed  price  contracts  is recognized over the contract term based on the
percentage  of  services  provided  during  the  period  compared  to  the total
estimated services to be provided over the entire contract.  Losses on contracts
are  recognized  during  the period in which the loss first becomes probable and
reasonably  estimable.

     NetView's  revenue  for  the  year ended December 31, 2002, was $7,733,119.
The  primary  source  of  NetView's  revenue was the sale of network and storage
solutions  to Fortune 2000 and small to medium business companies.  With respect
to the source of NetView's revenue, three customers contributed 21%, 21% and 11%
of  total  revenue,  respectively.

     Cost of sales.  Cost of sales is comprised of costs of product fulfillment,
contract labor and freight.  Cost of sales for the year ended December 31, 2002,
was $6,757,097 comprised of product fulfillment of $6,689,243, contract labor of
$65,817  and  net  freight  of  $2,037.  NetView  uses  its best efforts to pass
through  the  cost  of freight to its customers.  Cost of sales will increase as
revenue  increases.

     Gross  profit.  Gross  profit  for  the  year  ended December 31, 2002, was
$976,022.  Gross  profit  as  a percentage of revenue was 13%.  NetView believes
its gross profit as a percentage of revenue is better than the industry average.

     Operating  expenses.  Operating  expenses  for  the year ended December 31,
2002,  were  $765,698  and  were  comprised  of  payroll and related expenses of
$379,498,  office administration of $136,672, professional services of $114,409,
depreciation of $9,143 and other expenses of $125,976.  The primary component of
other  expenses  is  bad debt expense of $54,000.  At December 31, 2002, NetView
established  an allowance for doubtful accounts of 3% of its accounts receivable
balance  on that date.  NetView will monitor its accounts receivable collections
and  adjust  the  percentage  as  appropriate.


                                       13
<PAGE>
     Interest  expense.  Interest  expense for the year ended December 31, 2002,
was  $10,930.  NetView  has  borrowed funds from two of its officers to fund its
operations.  The  loans  accrue  interest  at  the  rate  of  7%  per  annum.

     Pro  forma  net  income.   Pro forma net income for the year ended December
31,  2002,  after  giving  effect  to the pro forma tax adjustment, was $92,840.


LIQUIDITY  AND  CAPITAL RESOURCES - eLINEAR, INC. AND NETVIEW TECHNOLOGIES, INC.

     The  following summary table presents comparative cash flows of eLinear for
the  one-year  periods  ended  December  31,  2002  and  2001:

                                                          December 31,
                                                   --------------------------
                                                       2002          2001
                                                   ------------  ------------
     Net cash used in operating activities         $  (189,244)  $   (77,535)
     Net cash used in investing activities         $    (5,526)  $   (12,819)
     Net cash provided by financing activities     $    103,165  $     62,700

     Changes  in  cash  flow.  The  Company currently manages the payment of its
current  liabilities  and  other  obligations on a monthly basis as cash becomes
available.  Due  to  its  shortage  of  cash,  the  Company  reserves all of its
liquidity  in  order  to  have  the  capability  to  pay  its  employees  and/or
contractors  who  are  generating revenue for the Company at its clients' sites.
Net  cash used by operating activities for the year ended December 31, 2002, was
$189,244 compared with $77,535 for the year ended December 31, 2001.  This was a
deterioration  of  $111,709  over the prior year.  The primary components of net
cash  used  by  operating  activities  for  the  2002  period were a net loss of
$430,722,  increases  in  unbilled  services of $12,875and decreases in accounts
payable  and  accrued  liabilities of $104,563 and $19,114, respectively.  These
amounts  were partially offset by a decrease in accounts receivable of $314,890,
decreases in other current assets and other assets totaling $8,135, increases in
deferred  revenue  of  $1,778  and  non-cash  charges  of $71,937.  Cash used by
investing  activities  decreased  from  $12,819  for the year ended December 31,
2001,  to  $5,526  for  the  year  ended  December  31,  2002.

     The  following summary table presents comparative cash flows of NetView for
the  one-year  period  ended  December  31,  2002:

                                                      2002
                                                   ----------
     Net cash provided by operating activities     $ 241,253
     Net cash used in investing activities         $ (46,527)
     Net cash used in financing activities         $ (73,832)

     Changes in cash flow.  NetView currently manages the payment of its current
liabilities  and other obligations on a monthly basis as cash becomes available.
Net  cash provided by operating activities for the year ended December 31, 2002,
was  $241,253.  The  primary  components  of  net  cash  provided  by  operating
activities  was  net  income  of  $199,394  (before  pro  forma  income taxes of
$105,554),  accounts  payable of $1,456,952, accounts payable to related parties
and  accrued  liabilities  of  $64,000  and  $91,364, respectively, and non-cash
charges  of $63,143.  This amount was partially offset by accounts receivable of
$1,616,653  and inventory of $16,947.  Net cash used by investing activities was
$46,527.

eLINEAR,  INC.  AND  NETVIEW  TECHNOLOGIES,  INC.

     Capital  resources.  The Company has funded its operations through the sale
of  common  stock  and  the exercise of employee stock options.  During the year
ended  December  31,  2002,  the  Company raised $59,705 from the sale of common
stock  and  $43,460  from  the exercise of stock options.  During the year ended
December  31,  2001,  the  Company raised $39,900 from the sale of common stock.
The  Company  has  no credit facilities whereby it can borrow funds to cover any
unexpected  cash  shortfall.


                                       14
<PAGE>
     NetView has funded its operations by way of loans from two of its officers.
During  the  year  ended December 31, 2002, NetView borrowed $357,000 from these
officers  and repaid $117,100 during the year.  The amount due these officers at
December  31,  2002,  was $239,900.  These notes are due July 1, 2004 and accrue
interest at the rate of 7% per annum.  These notes are unsecured.  Net cash used
by  financing activities for the year ended December 31, 2002, was $73,832.  The
borrowings  against  the  notes due to officers described above were offset by S
Corporation distributions to the officers totaling $314,732.  NetView has funded
its  purchases  of fulfillment product with vendor financing arrangements and on
March  25,  2003,  obtained  a  $1  million  line  of credit for working capital
purposes.

     Liquidity.  eLinear  has  seen  its  revenue  from  Information  Technology
outsourcing  drop  dramatically  since the industry highs in year 2000.  Revenue
for  the year ended December 31, 2002, was $967,994, down $970,396 from the year
2001,  which  has  created  difficulties  for the Company meeting its short-term
obligations.  Demand  for  the Company's services are down and gross margins for
the  company's  services  have  been  squeezed  as a result of competition.  The
Company  has no debt, nor does it have any credit facilities should it incur any
unexpected  cash  shortfalls.

     During  its first year of operations, NetView, on the other hand, generated
revenue  of  $7,733,119  and  gross  profit  of  $976,022  during the year ended
December 31, 2002.  With the combined companies of eLinear and NetView, there is
an  opportunity  to cross-sell each company's products and services to the other
company's  current customers.  NetView has various vendor financing arrangements
with  its  suppliers  for  the purchase of fulfillment product.  In addition, on
March  25,  2003,  NetView  obtained a $1 million line of credit from Textron to
provide  working  capital  and product procurement purposes.  Under the terms of
the  agreement, NetView has 45 days to pay for product financed by Textron at no
interest.  After  45  days,  NetView  must pay interest to Textron at the annual
rate  of  prime plus six percent (6%).  Management of both companies believe the
merger  of the two companies will provide positive synergies and allow eLinear's
CEO  to search additional markets to expand its client base,  and provide access
to  proper  personnel  to  handle  the  day to day administrative functions of a
public  company.

NEW  ACCOUNTING  PRONOUNCEMENTS

     In  June  2001,  the  Financial  Accounting Standards Board ("FASB") issued
Statements  of  Financial  Accounting  Standards No. 141 "Business Combinations"
("SFAS  141")  and  No.  142 "Goodwill and Other Intangible Assets ("SFAS 142").
SFAS 141 requires all business combinations initiated after June 30, 2001, to be
accounted  for  under  the  purchase  method.  For all business combinations for
which  the  date  of  acquisition  is  after June 30, 2001, SFAS 141 establishes
specific  criteria  for  the  recognition  of  intangible assets separately from
goodwill  and  requires  unallocated  negative  goodwill  to  be  written  off
immediately  as an extraordinary gain, rather than deferred and amortized.  SFAS
142  changes  the  accounting  for goodwill and other intangible assets after an
acquisition.  The most significant changes made by SFAS 142 are: 1) goodwill and
intangible assets with indefinite lives will no longer be amortized; 2) goodwill
and  intangible  assets  with  definitive lives must be tested for impairment at
least annually; and 3) the amortization period for intangible assets with finite
lives  will  no  longer be limited to forty years.  The Company does not believe
that  the  adoption  of  these  statements  will  have  a material effect on its
financial  position,  results  of  operations  or  cash  flows.

     In  June  2001,  the  FASB  also  approved  for  issuance  SFAS  143 "Asset
Retirement  Obligations."  SFAS  143  establishes  accounting  requirements  for
retirement  obligations  associated with intangible long-lived assets, including
1)  the  timing  of  the  liability  recognition,  2) initial measurement of the
liability,  3)  allocation  of  asset  retirement cost to expense, 4) subsequent
measurement  of  the liability and 5) financial statement disclosures.  SFAS 143
requires that an asset retirement cost should be capitalized as part of the cost
of  the related long-lived asset and subsequently allocated to expense using the
systematic  and rational method.  The Company will adopt the statement effective
no later than January 1, 2003, as required.  The transition adjustment resulting
from  the  adoption  of  SFAS  143  will be reported as a cumulative effect of a
change  in  accounting  principle.  At  this time, the Company cannot reasonably
estimate the effect of the adoption of this statement on its financial position,
results  of  operations  or  cash  flows.


                                       15
<PAGE>
     In  October  2001,  the  FASB  also  approved SFAS 144, "Accounting for the
Impairment  or  Disposal  of  Long-Lived  Assets."  SFAS  144 replaces SFAS 121,
"Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to
Be  Disposed Of."  The new accounting model for long-lived assets to be disposed
of  by sale applies to all long-lived assets, including discontinued operations,
and  replaces  the  provisions  of  APB  Opinion  No.  30, "Reporting Results of
Operations  - Reporting the Effects of Disposal of a Segment of a Business'" for
the  disposal  of  segments  of  a  business.  Statement 144 requires that those
long-lived assets be measured at the lower of carrying amount or fair value less
cost  to  sell,  whether  reported  in  continuing operations or in discontinued
operations.  Therefore,  discontinued  operations  will no longer be measured at
net  realizable  value or include amounts for operating losses that have not yet
occurred.  Statement  144 also broadens the reporting of discontinued operations
to include all components of an entity with operations that can be distinguished
from  the  rest  of  the  entity  and  that  will be eliminated from the ongoing
operations of the entity in a disposal transaction.  The provisions of Statement
144  are  effective  for  financial statements issued for fiscal years beginning
after  December  15,  2001, and, generally, are to be applied prospectively.  At
this  time,  the  Company  cannot  estimate  the effect of this statement on its
financial  position,  results  of  operations  or  cash  flows.

     In  April  2002,  the  FASB  approved  for issuance Statements of Financial
Accounting  Standards  No. 145, "Rescission of FASB Statements No. 4, 44 and 64,
Amendment  of  SFAS  13,  and  Technical  Corrections"  ("SFAS  145").  SFAS 145
rescinds  previous accounting guidance, which required all gains and losses from
extinguishment  of  dent be classified as an extraordinary item.  Under SFAS 145
classification  of debt extinguishment depends on facts and circumstances of the
transaction.  SFAS  145  is  effective  for fiscal years beginning after May 15,
2002  and  adoption  is  not expected to have a material effect on the Company's
financial  position  or  results  of  operations.

     In  July 2002, the FASB issued Statements of Financial Accounting Standards
No.  146,  "Accounting  for  Costs  Associated with Exit or Disposal Activities"
("SFAS  146").  SFAS  146  requires companies to recognize costs associated with
exit  or disposal activities when they are incurred rather than at the date of a
commitment  to  an exit or disposal plan.  Examples of costs covered by SFAS 146
include  lease  termination  costs and certain employee severance costs that are
associated  with a restructuring, discontinued operation, plant closing or other
disposal activities initiated after December 31, 2002.  The adoption of SFAS 146
is not expected to have a material effect on the Company's financial position or
results  of  operations.

The Company currently has no guarantees, contracts or indemnification agreements
that  would  require  fair value treatment under the new standard. The Company's
current  policy  is  to  disclose  all  material  guarantees  and  contingent
arrangements, similar to the disclosure requirements of Interpretation 45, which
provide  for  disclosure  of  the approximate term, nature of guarantee, maximum
potential  amount  of  exposure,  and  the  nature  of  recourse  provisions and
collateral.

During  December  2002,  the  Financial Accounting Standards Board (FASB) issued
Statement  148.  Statement 148 establishes standards for two alternative methods
of  transition  to  the fair value method of accounting for stock-based employee
compensation  of  FASB  Statement  123  Accounting  for Stock-Based Compensation
                                        ----------------------------------------
(Statement  123).  Statement  148  also  amends  and  augments  the  disclosure
provisions  of  Statement 123 and Accounting Principles Board Opinion 28 Interim
                                                                         -------
Financial  Reporting  to  require  disclosure  in  the  summary  of  significant
--------------------
accounting  policies  for all companies of the effects of an entity's accounting
policy  with respect to stock based employee compensation on reported net income
and  earnings  per  share  in  annual  and  interim  financial  statements.  The
transitions standards and disclosure requirements of Statement 148 are effective
for  fiscal  years  and  interim  periods  ending  after  December  15,  2002

Statement  148  does  not  require  the Company to transition from the intrinsic
approach  provided  in  Accounting  Principles  Board  Opinion 25 Accounting for
                                                                  --------------
Employee  Stock Based Compensation.  In addition, the Company does not currently
----------------------------------
plan  to  transition  to the fair value approach in Statement 123.  However, the
Company  has  adopted the additional disclosure requirements of Statement 148 in
this  annual  report.


                                       16
<PAGE>
ITEM  7.  FINANCIAL  STATEMENTS

                          INDEPENDENT AUDITORS' REPORT

The  Board  of  Directors
eLinear,  Inc.
Houston,  Texas

We have audited the accompanying consolidated balance sheet of eLinear, Inc. and
subsidiaries  as of December31, 2002, and the related consolidated statements of
operations,  changes  in  shareholders' equity and cash flows for the year ended
December  31,  2002.  These  consolidated  financial  statements  are  the
responsibility of the Company's management.  Our responsibility is to express an
opinion  on  these  consolidated  financial  statements  based  on  our  audits.

We  conducted our audit in accordance with auditing standards generally accepted
in  the  United  States  of  America.  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  audit  provides  a
reasonable  basis  for  our  opinion.

In  our opinion, the consolidated financial statements referred to above present
fairly,  in  all  material  respects,  the  consolidated  financial  position of
eLinear, Inc. and subsidiaries as of December 31, 2002, and the results of their
operations  and their cash flows for the year ended December 2002, in conformity
with  accounting  principles generally accepted in the Unites States of America.



Gerald  R.  Hendricks  &  Company,  P.C.

Westminster,  Colorado
March  19,  2003,  except  for  Note  10,  the  date  of which is April 15, 2003


                                       17
<PAGE>
                          INDEPENDENT AUDITORS' REPORT


The  Board  of  Directors
eLinear,  Inc.

We  have  audited  the  accompanying  consolidated  statements  of  operations,
stockholders'  equity  and  cash flows of eLinear, Inc. and Subsidiaries for the
year  ended  December 31, 2001.  These consolidated financial statements are the
responsibility of the Company's management.  Our responsibility is to express an
opinion  on  these  consolidated  financial  statements  based  on  our  audit.

We  conducted our audit in accordance with auditing standards generally accepted
in  the  United  States  of  America.  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  audit  provides  a
reasonable  basis  for  our  opinion.

In  our opinion, the consolidated financial statements referred to above present
fairly,  in  all  material  respects, the consolidated results of operations and
cash  flows  of  eLinear,  Inc. and Subsidiaries for the year ended December 31,
2001  in  conformity with accounting principles generally accepted in the United
States  of  America.



Aidman,  Piser  &  Company,  P.A.

January  30,  2002
Tampa,  Florida


                                       18
<PAGE>
<TABLE>
<CAPTION>
                                       eLINEAR, INC.
                                      AND SUBSIDIARIES
                                 CONSOLIDATED BALANCE SHEET
                                     DECEMBER 31, 2002


<S>                                                                            <C>

                                           ASSETS

Current assets:
    Cash                                                                       $    19,940
    Accounts receivable, net of allowance of $5,200                                 90,789
    Unbilled services                                                               13,748
    Other current assets                                                            22,082
                                                                               ------------
        Total current assets                                                       146,559
                                                                               ------------
Property and equipment                                                              40,525
Less accumulated depreciation                                                      (26,002)
                                                                               ------------
    Net property and equipment                                                      14,523
Other assets                                                                         4,388
                                                                               ------------
        Total assets                                                           $   165,470
                                                                               ============

                            LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:
    Accounts payable, trade                                                    $    91,312
    Accrued liabilities                                                             31,251
    Accrued liabilities - related parties                                           13,500
    Deferred revenue                                                                16,340
                                                                               ------------
        Total current liabilities                                                  152,403
                                                                               ------------
Commitments and contingencies (Note 4)
Shareholders' equity:
  Preferred stock, $.02 par value, 10,000,000 shares authorized, none issued            --
  Common stock, $.02 par value, 100,000,000 shares authorized,
      1,068,281 shares issued and outstanding                                       21,366
  Additional paid-in capital                                                     1,332,204
  Accumulated deficit                                                           (1,340,503)
                                                                               ------------
       Total shareholders' equity                                                   13,067
                                                                               ------------
        Total liabilities and shareholders' equity                             $   165,470
                                                                               ============
</TABLE>


See  accompanying  notes  to  consolidated  financial  statements.


                                       19
<PAGE>
<TABLE>
<CAPTION>

                                  eLINEAR, INC.
                                AND SUBSIDIARIES
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                 FOR THE YEARS ENDED DECEMBER 31, 2002 AND 2001


                                                         Twelve Months Ended
                                                            December 31,
                                                       -----------------------
                                                          2002        2001
                                                       ----------  -----------
<S>                                                    <C>         <C>
Consulting contract revenue                            $ 967,994   $1,938,390
Cost of consulting contract revenue                      784,486    1,109,539
                                                       ----------  -----------
        Gross profit                                     183,508      828,851
                                                       ----------  -----------

Operating expenses:
  Selling, general and administrative expenses:
    Payroll and related expenses                         234,621      363,359
    Office administration                                 77,792      124,727
    Professional services                                161,422      246,423
    Depreciation expense                                  12,527       12,007
    Other                                                119,164      106,669
                                                       ----------  -----------
        Total operating expenses                         605,526      853,185
                                                       ----------  -----------

Loss from operations                                    (422,018)     (24,334)
                                                       ----------  -----------
Other income (expense):
    Other                                                 18,710           --
    Loss on disposal of assets                           (27,414)     (15,494)
                                                       ----------  -----------
        Total other income (expense)                      (8,704)     (15,494)
                                                       ----------  -----------
Net loss                                               $(430,722)  $  (39,828)
                                                       ==========  ===========
Net loss per share - basic and diluted                 $   (0.44)  $    (0.05)
                                                       ==========  ===========
Weighted average number of common shares outstanding     970,259      884,775
                                                       ==========  ===========
</TABLE>


See  accompanying  notes  to  consolidated  financial  statements.


                                       20
<PAGE>
<TABLE>
<CAPTION>

                                                eLINEAR, INC.
                                              AND SUBSIDIARIES
                         CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
                               FOR THE YEARS ENDED DECEMBER 31, 2002 AND 2001



                                                                                                      Total
                                              Common  Stock         Additional                        Total
                                         -----------------------     Paid-in      Accumulated     Shareholders'
                                            Shares      Amount       Capital         Deficit         Equity
                                         ------------  ---------  -------------  ---------------  -------------
<S>                                      <C>           <C>        <C>            <C>              <C>
Balances, January 1, 2001                 17,500,000   $ 17,500   $  1,136,615   $     (869,953)  $    284,162
Stock options issued for services                 --         --          6,794               --          6,794
One-for-twenty reverse stock split       (16,625,000)   (16,625)        16,625               --             --
Change in par value from $.0001 to $.02           --     16,625        (16,625)              --             --
Stock issued for services                      8,000        160         22,640               --         22,800
Stock issued for cash                         22,000        440         39,460               --         39,900
Net loss                                          --         --             --          (39,828)       (39,828)
                                         ------------  ---------  -------------  ---------------  -------------
Balances January 1, 2002                     905,000     18,100      1,205,509         (909,781)       313,828
Exercise of stock options                     29,500        590         42,870               --         43,460
Stock issued for cash, net of costs           33,000        660         59,045               --         59,705
Stock issued for compensation                 95,781      1,916         24,880               --         26,796
Re-issuance of common stock                    5,000        100           (100)              --             --
Net loss                                          --         --             --         (430,722)      (430,722)
                                         ------------  ---------  -------------  ---------------  -------------
Balances, December 31, 2002                1,068,281   $ 21,366   $  1,332,204   $   (1,340,503)  $     13,067
                                         ============  =========  =============  ===============  =============
</TABLE>


See  accompanying  notes  to  consolidated  financial  statements.


                                       21
<PAGE>
<TABLE>
<CAPTION>

                                        eLINEAR, INC.
                                      AND SUBSIDIARIES
                           CONSOLIDATED STATEMENTS OF CASH FLOWS
                       FOR THE YEARS ENDED DECEMBER 31, 2002 AND 2001


                                                                        2002        2001
                                                                     ----------  ----------
<S>                                                                  <C>         <C>
Cash flows used by operating activities:
    Net loss                                                         $(430,722)  $ (39,828)
    Adjustments to reconcile net loss to net cash used by operating
     activities:
        Depreciation                                                    12,527      21,113
        Stock based compensation                                        26,796       6,794
        Gain on forgiveness of debt                                    (18,710)         --
        Loss on adjustment of assets held for sale net of
            realizable value                                                --      15,494
        Loss on assets held for sale                                    27,414          --
        Bad debt expense                                                 5,200          --
        Changes in assets and liabilities:
            Accounts receivable                                        314,890    (325,197)
            Unbilled services                                          (12,875)     50,699
            Other current assets                                         5,037      (2,162)
            Other assets                                                 3,098      (4,364)
            Accounts payable                                          (104,563)    168,592
            Accrued liabilities                                        (19,114)     30,272
            Deferred revenue                                             1,778       1,052
                                                                     ----------  ----------
Net cash used by operating activities                                 (189,244)    (77,535)
                                                                     ----------  ----------
Cash flows from investing activities:
    Purchase of property and equipment                                  (5,526)    (12,819)
                                                                     ----------  ----------
Net cash used by investing activities                                   (5,526)    (12,819)
                                                                     ----------  ----------

Cash flows from financing activities:
    Proceeds from exercise of stock options                             43,460          --
    Proceeds from sale of common stock                                  59,705      62,700
                                                                     ----------  ----------
Net cash provided by financing activities                              103,165      62,700
                                                                     ----------  ----------
Net decrease in cash                                                   (91,605)    (27,654)
Cash and cash equivalents, beginning of year                           111,545     139,199
                                                                     ----------  ----------
Cash and cash equivalents, end of year                               $  19,940   $ 111,545
                                                                     ==========  ==========
</TABLE>


See  accompanying  notes  to  consolidated  financial  statements.


                                       22
<PAGE>
                                  eLINEAR, INC.
                                AND SUBSIDIARIES
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                DECEMBER 31, 2002

Note  1.     Organization  and  Nature  of  Business

          eLinear,  Inc. (the "Company" or "eLinear") is a technology consulting
services firm providing strategic consulting solutions, creative website design,
website  content  management  software,  and  technical  project  management and
development  services  to  companies  seeking to increase productivity or reduce
costs  through investing in technologyThe Company's current customers are based
in the United States.  The Company has operated a technology consulting business
since  December  of 1999.  The Company acquired its Internet consulting business
as  a  result  of a reverse merger with Imagenuity, Inc. ("Imagenuity") in 1999.
Immediately prior to acquiring the business of Imagenuity, the Company, which at
the  time  was  named  Kinetiks.com, Inc. ("Kinetiks.com") did not engage in any
business  activities  except for negotiating and compromising debt and searching
for  merger candidates.  While Kinetics.com was the survivor in the merger, from
an  accounting  standpoint  the transaction was accounted for as though it was a
recapitalization  of  Imagenuity  and a sale of shares by Imagenuity in exchange
for  the  net assets of Kinetics.com.  On July 31, 2000, the Company changed its
name  to  eLinear,  Inc.

Note  2.     Summary  of  Significant  Accounting  Policies

a)   Consolidation

     As  of  December  31,  2002,  the  Company had one wholly owned subsidiary,
     eLinear  Corporation. eLinear, Corporation was incorporated in the State of
     Colorado  on  September  22,  1999All  material  inter-company balances and
     inter-company  transactions  have  been  eliminated  for  the  purpose  of
     presenting  the  accompanying  audited  consolidated  financial statements.

b)   Cash  and  Cash  Equivalents

     Cash  and  cash  equivalents  consist  of cash on hand and held in banks in
     unrestricted  accounts. The Company considers all highly liquid investments
     with  an  original maturity of three months or less to be cash equivalents.

c)   Property  and  Equipment

     Property  and  equipment are stated at cost. Depreciation is computed using
     the  straight-line  method  over the estimated economic lives of the assets
     that  range  between  three  and  fifteen  years.

d)   Income  Taxes

     The  Company  accounts  for  income taxes using the liability method, under
     which  the  amount  of deferred income taxes is based on the tax effects of
     the differences between the financial and income tax basis of the Company's
     assets,  liabilities  and operating loss carryforwards at the balance sheet
     date based upon existing tax laws. Deferred tax assets are recognized if it
     is  more  likely  than  not  that  the  future  income  tax benefit will be
     realized.  Since  utilization  of  net  operating loss carryforwards is not
     assured, no benefit for future offset of taxable income has been recognized
     in  the  accompanying  financial  statements.

e)   Long-lived  Assets

     The Company reviews for the impairment of long-lived assets whenever events
     or  changes  in circumstances indicate that the carrying amount of an asset
     may  not  be  recoverable.  An  impairment  loss  would  be recognized when
     estimated  future  cash  flows expected to result from the use of the asset
     and its eventual disposition are less than its carrying amount. The Company
     has  not  identified  any  such  impairment  losses.


                                       23
<PAGE>
f)   Use  of  Estimates

     The  preparation  of  the Company's financial statements in conformity with
     generally  accepted accounting principles requires the Company's 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 revenue
     and  expenses during the reporting period. Actual results could differ from
     those  estimates.

g)   Advertising

     Advertising  costs are charged to expense as incurred. The Company incurred
     approximately  $3,000  and  $21,000  in  advertising costs during the years
     ended  December  31,  2002  and  2001,  respectively.

h)   Comprehensive  Income  (Loss)

     Comprehensive  income  is  defined  as all changes in shareholders' equity,
     exclusive  of  transactions  with  owners,  such  as  capital  instruments.
     Comprehensive income includes net income or loss, changes in certain assets
     and  liabilities  that  are reported directly in equity such as translation
     adjustments on investments in foreign subsidiaries, changes in market value
     of certain investments in securities and certain changes in minimum pension
     liabilities. The Company's comprehensive loss was equal to its net loss for
     the  years  ended  December  31,  2002  and  2001.

i)   Revenue  Recognition

     Revenue  includes  all  amounts  that  are  billable to clients. Revenue is
     recognized  on a time and materials or on a percentage of completion basis,
     depending  on  the  contract,  as  services  are  provided by employees and
     subcontractors.  Revenue  from  time  and  material  service  contracts  is
     recognized as the services are provided. Revenue from fixed price contracts
     is  recognized  over  the contract term based on the percentage of services
     provided  during  the period compared to the total estimated services to be
     provided  over  the  entire  contract.  Losses  on contracts are recognized
     during  the  period in which the loss first becomes probable and reasonably
     estimable.  Losses  recognized during the years ended December 31, 2002 and
     2001  were  insignificant.  Revenue  recognized  in  excess  of billings is
     recorded as unbilled services. Billings in excess of revenue recognized are
     recorded  as  deferred revenue until the above revenue recognition criteria
     are  met.  The  Company performs ongoing credit evaluations of its client's
     financial  condition  and  maintains  reserves  for potential credit losses
     based  upon  the  expected  collectability of total accounts receivable. To
     date,  losses  resulting  from  uncollectible receivables have not exceeded
     management's  expectations.



                                       24
<PAGE>
j)   Earnings  (Loss)  Per  Share

     The  Company computes net loss per share pursuant to Statement of Financial
     Accounting Standards No. 128 "Earnings Per Share". Basic net loss per share
     is computed by dividing income or loss applicable to common shareholders by
     the  weighted  average  number  of  shares  of  the  Company's common stock
     outstanding  during the period. Diluted net loss per share is determined in
     the  same  manner  as  basic  net  loss per share except that the number of
     shares  is  increased  assuming  exercise  of  dilutive  stock  options and
     warrants  using  the  treasury  stock method and dilutive conversion of the
     Company's  convertible  preferred  stock.

     During  the  year  ended  December  31, 2002, options to purchase 1,168,333
     shares  of  common  stock and warrants to purchase 138,000 shares of common
     stock  were excluded from the calculation of earnings per share since their
     inclusion  would  be antidilutive. During the year ended December 31, 2001,
     options  to  purchase  1,474,083  shares  of  common  stock and warrants to
     purchase  138,000 shares of common stock were excluded from the calculation
     of  earnings  per share since their inclusion would be antidilutive. During
     the  years  ended  December  31,  2002  and  2001  there was no convertible
     preferred  stock  outstanding.

k)   Stock-Based  Compensation

     The  Company  accounts for compensation costs associated with stock options
     and  warrants  issued  to  employees  under  the  provisions  of Accounting
     Principles  Board  Opinion  No.  25  ("APB  25")  whereby  compensation  is
     recognized  to  the  extent the market price of the underlying stock at the
     date  of  grant  exceeds  the  exercise  price  of  the  option  granted.

l)   Fair  Value  of  Financial  Instruments

     Financial  instruments that are subject to fair disclosure requirements are
     carried  in the financial statements at amounts that approximate fair value
     and  include  cash  and  cash equivalents, accounts receivable and accounts
     payable.  Fair  values  are  based on assumptions concerning the amount and
     timing of estimated future cash flows and assumed discount rates reflecting
     varying  degrees  of  perceived  risk.

m)   Reclassifications

     Certain  amounts  as  previously presented in the 2001 financial statements
     have  been  reclassified  to  conform  to  the  current  year presentation.

n)   New  Accounting  Pronouncements

     In  June  2001,  the  Financial  Accounting Standards Board ("FASB") issued
     Statements  of  Financial  Accounting  Standards  No.  141  "Business
     Combinations"  ("SFAS  141")  and  No.  142  "Goodwill and Other Intangible
     Assets  ("SFAS 142"). SFAS 141 requires all business combinations initiated
     after June 30, 2001, to be accounted for under the purchase method. For all
     business  combinations  for which the date of acquisition is after June 30,
     2001,  SFAS  141  establishes  specific  criteria  for  the  recognition of
     intangible  assets  separately  from  goodwill  and  requires  unallocated
     negative  goodwill  to be written off immediately as an extraordinary gain,
     rather  than  deferred  and  amortized. SFAS 142 changes the accounting for
     goodwill  and  other  intangible  assets  after  an  acquisition.  The most
     significant changes made by SFAS 142 are: 1) goodwill and intangible assets
     with  indefinite  lives  will  no  longer  be  amortized;  2)  goodwill and
     intangible  assets  with  definitive lives must be tested for impairment at
     least  annually;  and 3) the amortization period for intangible assets with
     finite lives will no longer be limited to forty years. The Company does not
     believe  that  the adoption of these statements will have a material effect
     on  its  financial  position,  results  of  operations  or  cash  flows.

     In  June  2001,  the  FASB  also  approved  for  issuance  SFAS  143 "Asset
     Retirement  Obligations."  SFAS 143 establishes accounting requirements for
     retirement  obligations  associated  with  intangible  long-lived  assets,
     including  1)  the  timing  of  the  liability  recognition,  2)  initial
     measurement  of  the  liability,  3) allocation of asset retirement cost to
     expense,  4)  subsequent  measurement  of  the  liability  and 5) financial



                                       25
<PAGE>
     statement  disclosures.  SFAS  143  requires  that an asset retirement cost
     should  be  capitalized as part of the cost of the related long-lived asset
     and  subsequently  allocated  to  expense using the systematic and rational
     method.  The  Company  will  adopt  the  statement  effective no later than
     January  1, 2003, as required. The transition adjustment resulting from the
     adoption of SFAS 143 will be reported as a cumulative effect of a change in
     accounting  principle. At this time, the Company cannot reasonably estimate
     the  effect  of  the  adoption of this statement on its financial position,
     results  of  operations  or  cash  flows.

     In  October  2001,  the  FASB  also  approved SFAS 144, "Accounting for the
     Impairment  or  Disposal of Long-Lived Assets." SFAS 144 replaces SFAS 121,
     "Accounting  for  the  Impairment  of  Long-Lived Assets and for Long-Lived
     Assets  to  Be Disposed Of." The new accounting model for long-lived assets
     to  be  disposed  of  by  sale  applies to all long-lived assets, including
     discontinued operations, and replaces the provisions of APB Opinion No. 30,
     "Reporting  Results  of Operations - Reporting the Effects of Disposal of a
     Segment  of  a  Business'"  for  the  disposal  of  segments of a business.
     Statement  144  requires  that  those  long-lived assets be measured at the
     lower  of carrying amount or fair value less cost to sell, whether reported
     in  continuing  operations  or  in  discontinued  operations.  Therefore,
     discontinued  operations will no longer be measured at net realizable value
     or  include  amounts  for  operating  losses  that  have  not yet occurred.
     Statement  144  also  broadens  the reporting of discontinued operations to
     include  all  components  of  an  entity  with  operations  that  can  be
     distinguished  from the rest of the entity and that will be eliminated from
     the  ongoing  operations  of  the  entity  in  a  disposal transaction. The
     provisions  of  Statement 144 are effective for financial statements issued
     for  fiscal years beginning after December 15, 2001, and, generally, are to
     be  applied  prospectively.  At  this time, the Company cannot estimate the
     effect  of  this statement on its financial position, results of operations
     or  cash  flows.

     In  April  2002,  the  FASB  approved  for issuance Statements of Financial
     Accounting  Standards No. 145, "Rescission of FASB Statements No. 4, 44 and
     64, Amendment of SFAS 13, and Technical Corrections" ("SFAS 145"). SFAS 145
     rescinds  previous accounting guidance, which required all gains and losses
     from  extinguishment  of debt be classified as an extraordinary item. Under
     SFAS  145  classification  of  debt extinguishment depends on the facts and
     circumstances  of  the  transaction. SFAS 145 is effective for fiscal years
     beginning  after  May  15,  2002  and  adoption  is  not expected to have a
     material  effect  on  the  Company's  financial  position or results of its
     operations.

     In  July 2002, the FASB issued Statements of Financial Accounting Standards
     No. 146, "Accounting for Costs Associated with Exit or Disposal Activities"
     (SFAS  146). SFAS 146 requires companies to recognize costs associated with
     exit  or disposal activities when they are incurred rather than at the date
     of  a  commitment to an exit or disposal plan. Examples of costs covered by
     SFAS  146  include  lease  termination costs and certain employee severance
     costs  that  are  associated  with a restructuring, discontinued operation,
     plant  closing,  or  other  exit  or  disposal  activity. SFAS 146 is to be
     applied  prospectively  to  exit  or  disposal  activities  initiated after
     December  31,  2002.  The  adoption  of  SFAS 146 is not expected to have a
     material  effect  on  the  Company's  financial  position or results of its
     operations.

     In  November  2002, the FASB issued Interpretation 45. Under Interpretation
     45  guarantees, contracts and indemnification agreements are required to be
     initially  recorded  at  fair  value.  Current  practice  provides  for the
     recognition  of  a  liability  only  when a loss is probable and reasonably
     estimable, as those terms are defined under FASB Statement 5 Accounting for
                                                                  --------------
     Contingencies.  In  addition  Interpretation  45,  requires significant new
     -------------
     disclosures  for  all  guarantees even if the likelihood of the guarantor's
     having  to  make  payments  under  the  guarantee is remote. The disclosure
     requirements  are  effective for financial statements of interim and annual
     periods  ending  after  December  15,  2002.  The  initial  recognition and
     measurement provisions of Interpretation 45 are applicable on a prospective
     basis  to  guarantees,  contracts  or  indemnification agreements issued or
     modified  after  December  31,  2002.

     The  Company  currently  has  no  guarantees,  contracts or indemnification
     agreements  that would require fair value treatment under the new standard.
     The  Company's  current  policy  is to disclose all material guarantees and
     contingent  arrangements,  similar  to  the  disclosure  requirements  of
     Interpretation  45,  which  provide for disclosure of the approximate term,
     nature  of  guarantee, maximum potential amount of exposure, and the nature
     of  recourse  provisions  and  collateral.



                                       26
<PAGE>
     During  December  2002,  the  Financial  Accounting  Standards Board (FASB)
     issued  Statement  148.  Statement  148  establishes  standards  for  two
     alternative  methods  of  transition to the fair value method of accounting
     for  stock-based employee compensation of FASB Statement 123 Accounting for
                                                                  --------------
     Stock-Based  Compensation  (Statement  123).  Statement 148 also amends and
     -------------------------
     augments  the  disclosure  provisions  of  Statement  123  and  Accounting
     Principles  Board  Opinion  28  Interim  Financial  Reporting  to  require
                                     -----------------------------
     disclosure  in  the  summary  of  significant  accounting  policies for all
     companies  of  the effects of an entity's accounting policy with respect to
     stock  based  employee compensation on reported net income and earnings per
     share in annual and interim financial statements. The transitions standards
     and disclosure requirements of Statement 148 are effective for fiscal years
     and  interim  periods  ending  after  December  15,  2002

     Statement 148 does not require the Company to transition from the intrinsic
     approach  provided in Accounting Principles Board Opinion 25 Accounting for
                                                                  --------------
     Employee  Stock  Based  Compensation.  In  addition,  the  Company does not
     ------------------------------------
     currently  plan  to transition to the fair value approach in Statement 123.
     However,  the Company has adopted the additional disclosure requirements of
     Statement  148  in  this  annual  report.

Note  3.     Property  and  Equipment

     Property  and  equipment  consist of the following at December 31, 2002 and
2001:

                                            2002
                                        ------------
         Leasehold improvements         $     2,350
         Computer equipment                  29,278
         Equipment                            8,897
                                        ------------
                                             40,525
         Accumulated depreciation           (26,002)
                                        ------------
         Net property and equipment     $    14,523
                                        ============

Note  4.     Commitments  and  Contingent  Liabilities

     The  Company  leases  an  office  facility  for  its  corporate  operations
conducted  under  an  operating lease that expires October 2004.  The Company is
required to make monthly payments of approximately $1,900.  Future minimum lease
payments  under  the  non-cancelable  operating  lease  are  as  follows:

          Years  Ending  December  31,
          ----------------------------
                     2003                    $ 22,800
                     2004                      19,000
                     2005                          --
                     2006                          --
                                             --------
                        Total                $ 41,800
                                             ========

Note  5.     Shareholders'  Equity

     Stock  Split

     Except  for  the  consolidated  statements  of  shareholders'  equity
presentation,  all share and per share consolidated information presented in the
accompanying  consolidated  financial  statements and the footnotes thereto have
been  retroactively  restated to reflect a twenty-for-one reverse stock split of
the  Company's  common  stock  that  occurred  on  May  14,  2001.

     Stock  Option  Plans

     In  August 1995, the Company approved a stock option plan under which up to
50,000  shares of the Company's common stock could be issued.  In June 1996, the
shareholders  approved  an  amendment  to  the  plan and increased the number of
shares  available  under  the  plan to 80,000.  Incentive and nonqualified stock



                                       27
<PAGE>
options  may  be granted to employees, directors and consultants of the Company.
Incentive  stock  options  are  granted  at an exercise price not less than 100%
(110%  for  individuals  owning 10% or more of the Company's common stock at the
time  of  grant)  of  the common stock's fair market value at the date of grant.
Nonqualified stock options may be granted at an exercise price determined by the
Company.  As  of  December 31, 2002, incentive stock options to purchase 355,000
shares  exercisable  at  prices  ranging from $0.32 to $2.90 per share that vest
over  a  three-year  period  were  outstanding.  As  of  December  31,  2002,
non-qualified  stock  options  to  purchase 813,333 shares exercisable at prices
ranging  from  $2.18  to  $39.38  per  share  and  immediately  exercisable were
outstanding.

On  March  31, 2000, the directors of the Company approved the 2000 Stock Option
Plan  (the  "Plan")  under  which up to 1,000,000 shares of the Company's common
stock  may be issued. The Plan was approved by the Company's shareholders at its
annual  shareholder  meeting.  Under  the Plan, incentive and nonqualified stock
options  may  be granted to employees, directors and consultants of the Company.
Awards  under  the  Plan will be granted as determined by the Company's Board of
Directors.  The  options  that may be granted pursuant to the Plan may be either
incentive  stock  options  qualifying  for  beneficial  tax  treatment  for  the
recipient  or  nonqualified stock options. The term of the options granted under
the  Plan will be fixed by the Company, provided the maximum option term may not
exceed  ten years from the grant date (Incentive stock options are granted at an
exercise price of not less than 100% (110% for individuals owning 10% or more of
the  Company's  common  stock  at  the time of grant) of the common stock's fair
market  value at the date of grant. Nonqualified stock options may be granted at
an exercise price determined by the Company's Board of Directors. Vesting rights
will  be  fixed  by  the Company's Board of Directors provided, however, that an
outside  director  not  have  the  right to exercise more than 50% of the shares
granted  until  six  months  after  the  grant  date.

     Stock  option  activity  during  the  periods  indicated  is  as  follows:

<TABLE>
<CAPTION>
                                               Weighted
                                Number of       Average
                                  Shares    Exercise Price
                                ----------  ---------------
<S>                             <C>         <C>
Outstanding, January 31, 2001     733,133   $          3.40
                                ----------  ---------------
    Granted                       837,000              2.72
    Exercised                          --                --
    Forfeited                     (96,050)             6.30
    Expired                            --                --
                                ----------  ---------------
Outstanding, December 31, 2001  1,474,083              5.11
    Granted                       191,000              2.28
    Exercised                     (29,500)             1.57
    Forfeited                    (467,250)             3.58
    Expired                            --                --
                                ----------  ---------------
Outstanding, December 31, 2002  1,168,333   $          5.44
                                ==========  ===============
Exercisable, December 31, 2002    910,542   $          4.42
                                ==========  ===============
</TABLE>

     At  December  31,  2002,  the range of exercise prices and weighted average
remaining  contractual  life of outstanding options was $0.32 to $39.38 and 7.81
years,  respectively.  The weighted average grant date fair value of the options
issued  in  2002  and  2001  amounted  to  $2.28  and  $2.72,  respectively.

     The  Company  applies  APB  Opinion  No.  25 and related interpretations in
accounting for its stock options.  Accordingly, no compensation expense has been
recognized  for  grants  of  options to employees with the exercise prices at or
above  market price of the Company's common stock on the measurement dates.  Had
compensation  expense  been  determined based on the estimated fair value at the
measurement  dates  of  awards  under  those  plans  consistent  with the method
prescribed  by  SFAS No. 123, the Company's December 31, 2002 and 2001, net loss
would  have  been  changed  to  the  pro  forma  amount  indicated  below.


                                       28
<PAGE>
<TABLE>
<CAPTION>
                                          December 31, 2002    December 31, 2001
                                         -------------------  -------------------
<S>                                      <C>                  <C>
Net loss:
  As reported                            $         (430,722)  $          (39,828)
  Pro forma                              $         (570,995)  $         (599,828)

Net loss per share - basic and diluted:
  As reported                            $            (0.44)  $            (0.05)
  Pro forma                              $            (0.59)  $            (0.68)
</TABLE>



     The  fair  value  of  each  option grant was estimated on the date of grant
using  the  Black-Scholes  option  pricing model with the following assumptions:
risk  free  rate  of  6%;  volatility  of 40% for  2002 and 2001 with no assumed
dividend  yield;  and  expected  lives  of  three  years.

Common  Stock  Warrants

     In  connection  with  various  consulting  and  financing arrangements, the
Company  has  issued  warrants  to purchase the Company's common stock at prices
that range from $5 per share to the lesser of $25 per share or a 15% discount to
the  closing  bid  price  of  the  Company's  common  stock price on the date of
exercise.  The  warrants  are  generally  exercisable  for a ten-year period and
provide  for  "piggy-back"  registration rights for the underlying shares at the
request of the majority of the warrant holders.  As of December 31, 2002, 28,000
warrants  were  outstanding.

     The  Company issued the following warrants to purchase the Company's common
stock in connection with the sale of common stock on September 7, 2001 and as of
December  31,  2002  the  following  warrants  are  outstanding:

<TABLE>
<CAPTION>
                       Exercise    Warrants
                         Price    Outstanding
                       ---------  -----------
<S>                    <C>        <C>
Class A Common Stock   $    2.85       22,000
Class B Common Stock   $    2.90       22,000
Class C Common Stock   $    2.95       22,000
Class D Common Stock   $    3.00       22,000
Class E Common Stock   $    3.10       22,000
                                  -----------
    Total outstanding                 110,000
                                  ===========
</TABLE>

     The  agreements  contain  demand  registration  rights  with respect to the
warrants.  The  outstanding  warrants  expire  from  four  to twenty-four months
subsequent  to  the  effective  date  of  the  registration  statement.

Note  6.     Related  Party  Transactions

     J.  Leonard  Ivins,  a  director of the Company, has a consulting agreement
dated  November  11,  2002 with the Company whereby he earns $2,400 per month in
addition  to $450 per month for reimbursement of certain expenses.  Mr. Ivins is
also  paid  $200  for  each  meeting  of the Board of Directors that he attends.
During the twelve months ended December 31, 2002, Mr. Ivins earned approximately
$6,700  pursuant  to this agreement from November 11, 2002 to December 31, 2002.
This  agreement  terminates the latter of July 12, 2003, or when Mr. Ivins is no
longer  a  director of the Company.  On April 15, 2003, the termination date was
extended  to  January  15,  2004.

     Investor  Agreement

     On  April  3,  2002,  four  members  of management ("Selling Shareholders")
entered  into  a  Memorandum  of Understanding with a potential investor for the
sale of shares of the Company's common stock, which the Selling Shareholders had
acquired  pursuant  to  the exercise of options.  During March 2002, each of the
four  Selling  Shareholders  exercised  options to purchase 50,000 shares of the
Company's  common  stock  at  an exercise price of $2.18 per share and exercised
additional  options  to  purchase  an  additional 50,000 shares of the Company's


                                       29
<PAGE>
common  stock  each  for  an  exercise  price  of  $2.90 per share. Each Selling
Shareholder  agreed  to  sell  all of the shares of common stock acquired to the
investor.  The  investor  agreed to pay each Selling Shareholder $3.18 and $4.90
per shares, respectively, for each share of common stock purchased for $2.18 and
$2.90  per  share,  respectively.  The Company and the Selling Shareholders have
terminated  all  agreements  with  the  potential  investor as of June 30, 2002.

     Stock  Subscriptions  Receivable

     As  discussed  in  the preceding paragraph, the Company accepted promissory
notes comprising $436,000 and $580,000 from the Selling Shareholders in exchange
for  the  exercise of common stock options on March 20, 2002 and March 27, 2002,
respectively.  These  notes were non-interest bearing and due in installments of
$218,000  and  $290,000,  respectively, for two years.  Payments of $21,800 were
made  towards the promissory notes during April 2002 by the Selling Shareholders
resulting from the sale of $10,000 shares.  The remainder of the shares were not
purchased  by  the  investor and the Selling Shareholders rescinded their common
shares  in return for the options originally exercised.  The stock subscriptions
receivable  were  simultaneously  canceled  in  April  2002  in relation to this
transaction.

Note  7.     Income  Taxes

     The  tax  effect of significant temporary differences representing deferred
tax  assets  and  liabilities  at  December  31,  2002,  are  as  follows:


                                                     2002
                                                -------------
      Net operating loss carryforwards          $  2,449,000
      Other                                           20,000
      Valuation allowance                         (2,469,000)
                                                -------------
            Net deferred tax asset              $         --
                                                ============-

     Income  tax  (expense)  benefit  consists  of  the  following:

<TABLE>
<CAPTION>
                                                  2002        2001
                                                ---------  ----------
<S>                                             <C>        <C>
Current:
    Federal                                     $     --   $      --
Deferred:
    Deferred                                     (20,000)     (1,000)
    Benefit of net operating loss carryforward    (9,000)    425,000
Change in valuation allowance                     29,000    (424,000)
                                                ---------  ----------
                                                $     --   $      --
                                                =========  ==========
</TABLE>

     The expected income tax benefit at the statutory tax rate differed from the
income  taxes  in  the  accompanying  statements  of  operations  as  follows:

<TABLE>
<CAPTION>
                                         2002     2001
                                        -------  -------
<S>                                     <C>      <C>
Statutory rate                          (34.0%)  (34.0%)
State rate                               (3.5%)   (3.5%)
Change in deferred tax asset valuation
    allowance                             37.5%    37.5%
                                        -------  -------
Effective tax rate in accompanying
    statements of operations               0.0%     0.0%
                                        =======  =======
</TABLE>

     As  of  December  31, 2002, the Company had federal and state net operating
loss  carryforwards  of approximately $6,861,000. When more than a 50% change in
ownership  occurs,  over  a three-year period, as defined, the Tax Reform Act of


                                       30
<PAGE>
1986  limits  the utilization of net operating loss ("NOL") carryforwards in the
years  following  the  change  in  ownership. Therefore, it is possible that the
Company'  utilization  of  its  NOL  carryforwards may be partially reduced as a
result  of  the changes in stock ownership. No determination has been made as of
March  31,  2001,  as  to  what  implications,  if any, there will be in the net
operating  loss  carryforwards  of  the  Company.

Note  8.     Litigation

     From time to time, the Company may become involved in litigation arising in
the  ordinary  course  of its business.  The Company is not presently subject to
any material legal proceedings outside of the ordinary course of business except
as  set  forth  below:

     On  December  16, 1999, eLinear and Imagenuity were served with a complaint
captioned  Chris  Sweeney  v.  Kinetics.com,  Inc. and Imagenuity, Inc., Circuit
Court,  Duval  County,  Florida,  Civil Case Number 1999-7252-CA.  The complaint
alleged  a  breach  of  an  alleged  oral  modification  of a written employment
agreement  between  the  Plaintiff,  Chris  Sweeney,  and Imagenuity and alleged
breaches  by eLinear and Imagenuity of fiduciary obligations which the Plaintiff
claims  were  owed to him.  Plaintiff is seeking as damages twenty percent (20%)
of  eLinear's  common  stock  received  by the sole shareholder of Imagenuity in
connection  with  the  merger  of Imagenuity with and into eLinear's subsidiary.
After  the  filing  of the complaint, eLinear's subsidiary, eLinear Corporation,
was  added  as  a Defendant.  Management intends to vigorously contest the case.
While  the  Company  believes  the  case  to  have no merit, at this stage it is
impossible  to  predict  the  amount  or  range  of  potential  loss,  if  any.

     In  December 1999 eLinear counter-sued Chris Sweeney in a lawsuit captioned
eLinear  Corporation v. Chris Sweeney, United States District Court, District of
Colorado,  Case  Number 99-WM-2434.  The Complaint sought a determination of the
rights  of  the  parties  with  respect  to  the  termination of Chris Sweeney's
employment  agreement  with  Imagenuity.  The  lawsuit  was  indefinitely stayed
pending  resolution  of  the  Florida  litigation  discussed  above.

     On  March  27,  2003,  the Company filed a motion to dismiss for failure to
prosecute,  since  the Plaintiff has failed to file any "record activity" in the
case  for  a  period  of  more  than  one  year.

Note  9.     Significant  Concentration

     During the year ended December 31, 2002, the Company generated revenue from
one  customer  that  represented  43%  of  total revenue.  During the year ended
December  31,  2001,  the  Company  generated  revenue  from  two customers that
represented  25%  and  14%  of  total  revenue,  respectively.

Note  10.     Subsequent  Events

     Effective  March  31, 2003, eLinear completed the acquisition of all of the
issued  and  outstanding  shares  of  NetView  Technologies,  Inc.  ("NetView").
Pursuant to the transaction, eLinear issued an aggregate of 12,961,979 shares to
the  five  shareholders  of  NetView.  The  merger  was  completed  by  NetView
Acquisition  Corporation, a wholly owned subsidiary of eLinear, merging with and
into  NetView,  with  NetView  as  the surviving corporation.  The merger became
effective  at  the  time  of  filing of the certificate of merger with the Texas
Secretary of State, which occurred on April 15, 2003 (the "Effective Date").  As
of  the  Effective Date, NetView became a wholly owned subsidiary of eLinear and
NetView Acquisition Corporation ceased its existence.  As of April 16, 2003, (a)
Tommy  Allen and Carl A. Chase  will join the Board of Directors of eLinear, and
(b)  the officers of eLinear will be as follows: Jon V. Ludwig - chief executive
officer  and secretary; Kevan M. Casey - president and treasurer and Tommy Allen
-  executive  vice  president  of  sales  and  assistant  treasurer.

     Subsequent to December 31, 2002, NetView entered into a financing agreement
with Textron Financial ("Textron") whereby Textron will finance up to $1 million
of  inventory  purchases.  The  agreement  calls  for interest at prime rate, as
quoted  in  the  Wall  Street  Journal, plus six percent (6%), and is secured by
essentially  all  the  assets  of  NetView  and  the  personal guarantees of two
stockholders.  The  agreement  requires  NetView  to  maintain certain financial
ratios.


                                       31
<PAGE>
     In  connection  with  the  anticipated merger, NetView advanced the Company
$20,000  pursuant  to a note agreement.  The agreement calls for interest at the
rate  of  4%, is due on demand, and if no demand, on or before August 2004.  The
note  is  secured  by  essentially  all  the  assets  of  eLinear.

     Effective  April  15,  2003,  certain warrant holders referenced in Note 5,
agreed  to  terminate  the  warrant agreements and were issued 134,750 shares of
restricted  Company  common  stock  valued  at  $0.40  per  share.


                                       32
<PAGE>
                          INDEPENDENT AUDITORS' REPORT

To  the  Stockholders
NetView  Technologies,  Inc.
Houston,  Texas

We have audited the accompanying balance sheet of NetView Technologies, Inc. (an
S Corporation) as of December 31, 2002, and the related statement of operations,
changes  in stockholders' deficit and cash flows for the year ended December 31,
2002.  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  audit.

We  conducted our audit in accordance with auditing standards generally accepted
in  the  United  States  of  America.  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  audit  provides  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 NetView Technologies, Inc. (an
S  Corporation)  as  of December 31, 2002, and the results of its operations and
its  cash  flows  for  the  year  ended  December  31,  2002, in conformity with
accounting  principles  generally  accepted  in  the  Unites  States of America.


Gerald  R.  Hendricks  &  Company,  P.C.

Westminster,  Colorado
March 31, 2003, except for the first two paragraphs of Note 8, the date of which
is  April  15,  2003


                                       33
<PAGE>
<TABLE>
<CAPTION>
                           NETVIEW TECHNOLOGIES, INC.
                                  BALANCE SHEET
                                DECEMBER 31, 2002


<S>                                                          <C>
                                 ASSETS

Current assets:
    Cash                                                     $  120,894
    Accounts receivable, net of allowance of $54,000          1,562,653
    Inventory                                                    16,947
                                                             -----------
        Total current assets                                  1,700,494
                                                             -----------
Property and equipment                                           40,735
Less accumulated depreciation                                    (9,143)
                                                             -----------
    Net property and equipment                                   31,592
Deposits                                                          5,792
                                                             -----------
        Total assets                                         $1,737,878
                                                             ===========

                  LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
    Accounts payable, trade                                  $1,456,952
    Accounts payable - related parties                           64,000
    Accrued liabilities                                          91,364
                                                             -----------
        Total current liabilities                             1,612,316
                                                             -----------
Long-term debt - related parties                                239,900
                                                             -----------
Commitments and contingencies (Note 5)
Stockholders' deficit:
    Common stock, $.01 par value, 1,000 shares authorized,
       issued and outstanding                                        10
    Additional paid-in capital                                      990
    Accumulated deficit                                        (115,338)
                                                             -----------
       Total stockholders' deficit                             (114,338)
                                                             -----------
        Total liabilities and stockholders' deficit          $1,737,878
                                                             ===========
</TABLE>



See  accompanying  notes  to  financial  statements.


                                       34
<PAGE>
<TABLE>
<CAPTION>
                           NETVIEW TECHNOLOGIES, INC.
                             STATEMENT OF OPERATIONS
                      FOR THE YEAR ENDED DECEMBER 31, 2002



<S>                                              <C>
Revenue                                          $7,733,119
Cost of sales                                     6,757,097
                                                 -----------
        Gross profit                                976,022
                                                 -----------

Operating expenses:
  Selling, general and administrative expenses:
    Payroll and related expenses                    379,498
    Office administration                           136,672
    Professional services                            30,409
    Professional services - related parties          84,000
    Depreciation expense                              9,143
    Other                                           125,976
                                                 -----------
         Total operating expenses                   765,698
                                                 -----------

Income from operations                              210,324
Interest expense, net                               (10,930)
                                                 -----------
Income before pro forma income tax expense          199,394
Pro forma income tax expense                       (106,554)
                                                 -----------
Pro forma net income                             $   92,840
                                                 ===========

Pro forma basic earnings per share               $     0.01
                                                 ===========
Pro forma diluted earnings per share             $     0.01
                                                 ===========

Weighted average shares outstanding:
    Basic                                         13,932,238
                                                 ===========
    Diluted                                       13,932,238
                                                 ===========
</TABLE>


See  accompanying  notes  to  financial  statements.


                                       35
<PAGE>
<TABLE>
<CAPTION>
                                   NETVIEW TECHNOLOGIES, INC.
                          STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT
                              FOR THE YEAR ENDED DECEMBER 31, 2002




                                    Common Stock    Additional                       Total
                                   ---------------   Paid-in      Accumulated     Stockholders'
                                   Shares  Amount    Capital        Deficit         Deficit
                                   ------  -------  -----------  --------------  ---------------
<S>                                <C>     <C>      <C>          <C>             <C>
Balances, January 1, 2002              --  $    --  $        --  $          --   $           --
Issuance of common stock for cash   1,000       10          990             --            1,000
Distribution to S Corporation
    stockholders                       --       --           --       (314,732)        (314,732)
Net income                             --       --           --        199,394          199,394
                                   ------  -------  -----------  --------------  ---------------
Balances, December 31, 2002         1,000  $    10  $       990  $    (115,338)  $     (114,338)
                                   ======  =======  ===========  ==============  ===============
</TABLE>


See  accompanying  notes  to  financial  statements.


                                       36
<PAGE>
<TABLE>
<CAPTION>
                           NETVIEW TECHNOLOGIES, INC.
                             STATEMENT OF CASH FLOWS
                      FOR THE YEAR ENDED DECEMBER 31, 2002


<S>                                                              <C>

Cash flows provided by operating activities:
    Net income                                                   $   199,394
    Adjustments to reconcile net income to net cash provided by
     operating activities:
        Depreciation                                                   9,143
        Bad debt expense                                              54,000
        Changes in assets and liabilities:
            Accounts receivable                                   (1,616,653)
            Inventory                                                (16,947)
            Accounts payable                                       1,456,952
            Accounts payable - related parties                        64,000
            Accrued liabilities                                       91,364
                                                                 ------------
Net cash provided by operating activities                            241,253
                                                                 ------------

Cash flows from investing activities:
    Purchase of property and equipment                               (40,735)
    Deposits                                                          (5,792)
                                                                 ------------
Net cash used in investing activities                                (46,527)
                                                                 ------------

Cash flows from financing activities:
    Proceeds from notes payable - related parties                    357,000
    Payments on notes payable - related parties                     (117,100)
    Issuance of stock for cash                                         1,000
    Distribution to S Corporation stockholders                      (314,732)
                                                                 ------------
Net cash used in financing activities                                (73,832)
Net increase in cash                                                 120,894
Cash and cash equivalents, beginning of year                              --
                                                                 ------------
Cash and cash equivalents, end of year                           $   120,894
                                                                 ============
</TABLE>


See  accompanying  notes  to  financial  statements.


                                       37
<PAGE>
                           NETVIEW TECHNOLOGIES, INC
                          NOTES TO FINANCIAL STATEMENTS
                                DECEMBER 31, 2002

Note  1.     Organization  and  Nature  of  Business

     NetView  was  incorporated  in  the  State  of Texas in December 2001 as an
S-Corporation  and  commenced  operations  on  January  1,  2002.

     NetView  Technologies,  Inc.  (the  "Company"  or "NetView") is an advanced
technology  solutions  company  that  provides  its  customers  with  product
fulfillment  and  related Information Technology services,   to Fortune 2000 and
Small  to  Medium  Business  ("SMB")  organizations.  The  Company  believes its
experience,  processes  and  service offerings allow its customers to outsourced
some  or  all  of  their  Information Technology requirements and reduce overall
Information  Technology  costs.

     The  Company  sells  to  entities  throughout  the United States, however a
majority  of  its  revenue  is  earned  from  sales  in  the  State  of  Texas.

Note  2.     Summary  of  Significant  Accounting  Policies

a)   Cash  and  Cash  Equivalents

     Cash  and cash equivalents consist of cash on hand and invested in banks in
     unrestricted  accounts. The Company considers all highly liquid investments
     with  an  original maturity of three months or less to be cash equivalents.

b)   Inventory

     Inventory  is  carried  at  cost  using  the  first-in,  first-out  method.
     Management of the Company gives appropriate consideration to deterioration,
     obsolescence  and  other  factors  in  evaluating  net  realizable  value.

c)   Property  and  Equipment

     Property  and  equipment are stated at cost. Depreciation is computed using
     the  straight-line  method  over the estimated economic lives of the assets
     which  range  between  three  and  seven  years.

d)   Income  Taxes

     The Company has elected to be taxed under the provisions of Subchapter S of
     the Internal Revenue Code. Under those provisions, the Company does not pay
     federal  corporate  income  taxes  on  its  taxable  income.  Instead,  the
     shareholders  are liable for individual federal income taxes based on their
     respective  ownership  percentages.  The  Company  prepares  its  financial
     statements  on the accrual basis of accounting; however uses the cash basis
     of  accounting  for  income  tax  purposes.  The primary difference between
     financial  and  income tax reporting is that the Company recognizes revenue
     for financial statement purposes as it is earned, while recognizing revenue
     for  income  tax  purposes  as  it  is  collected.  (See  Note  8)

e)   Long-lived  Assets

     The Company reviews for the impairment of long-lived assets whenever events
     or  changes  in circumstances indicate that the carrying amount of an asset
     may  not  be  recoverable.  An  impairment  loss  would  be recognized when
     estimated  future  cash  flows expected to result from the use of the asset
     and its eventual disposition are less than its carrying amount. The Company
     has  not  identified  any  such  impairment  losses.


                                       38
<PAGE>
f)   Use  of  Estimates

     The  preparation  of  the Company's financial statements in conformity with
     generally  accepted accounting principles requires the Company's 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 revenue
     and  expenses during the reporting period. Actual results could differ from
     those  estimates.

g)   Comprehensive  Income  (Loss)

     Comprehensive  income  is  defined  as all changes in shareholders' equity,
     exclusive  of  transactions  with  owners,  such  as  capital  instruments.
     Comprehensive income includes net income or loss, changes in certain assets
     and  liabilities  that  are reported directly in equity such as translation
     adjustments on investments in foreign subsidiaries, changes in market value
     of certain investments in securities and certain changes in minimum pension
     liabilities. The Company's comprehensive income was equal to its net income
     for  the  year  ended  December  31,  2002.

h)   Revenue  Recognition

     Revenue  includes  all  amounts  that  are  billable to clients. Revenue is
     recognized  when  products  are  shipped  to  the customer or on a time and
     materials  or  on  a  percentage  of  completion  basis,  depending  on the
     contract, as services are provided by employees and subcontractors. Revenue
     from  time and material service contracts is recognized as the services are
     provided.  Revenue  from  fixed  price  contracts  is  recognized  over the
     contract  term  based  on  the  percentage  of services provided during the
     period  compared  to  the  total estimated services to be provided over the
     entire  contract.  Losses  on contracts are recognized during the period in
     which  the  loss  first  becomes  probable and reasonably estimable. Losses
     recognized during the year ended December 31, 2002, were insignificant. The
     Company  performs  ongoing  credit  evaluations  of  its client's financial
     condition and maintains reserves for potential credit losses based upon the
     expected  collectibility  of  total  accounts  receivable.  To date, losses
     resulting  from  uncollectible  receivables  have not exceeded management's
     expectations.

i)   Earnings  (Loss)  Per  Share

     The  Company  computes  net  income  per  share  pursuant  to  Statement of
     Financial  Accounting  Standards  No.  128  "Earnings Per Share". Basic net
     income  per  share  is  computed  by  dividing income or loss applicable to
     common  shareholders  by  the  weighted  average  number  of  shares of the
     Company's  common  stock  outstanding during the period. Diluted net income
     per  share  is  determined in the same manner as basic net income per share
     except that the number of shares is increased assuming exercise of dilutive
     stock  options  and  warrants  using the treasury stock method and dilutive
     conversion  of  the  Company's  convertible  debt. As of December 31, 2002,
     there  were  no  dilutive  stock  options  or  warrants outstanding nor any
     convertible  debt.

j)   Fair  Value  of  Financial  Instruments

     Financial  instruments that are subject to fair disclosure requirements are
     carried  in the financial statements at amounts that approximate fair value
     and  include  cash  and  cash equivalents, accounts receivable and accounts
     payable.  Fair  values  are  based on assumptions concerning the amount and
     timing of estimated future cash flows and assumed discount rates reflecting
     varying  degrees  of  perceived  risk.

k)   New  Accounting  Pronouncements

     In  June  2001,  the  Financial  Accounting Standards Board ("FASB") issued
     Statements  of  Financial  Accounting  Standards  No.  141  "Business
     Combinations"  ("SFAS  141")  and  No.  142  "Goodwill and Other Intangible
     Assets  ("SFAS 142"). SFAS 141 requires all business combinations initiated
     after June 30, 2001, to be accounted for under the purchase method. For all
     business  combinations  for which the date of acquisition is after June 30,
     2001,  SFAS  141  establishes  specific  criteria  for  the  recognition of
     intangible  assets  separately  from  goodwill  and  requires  unallocated
     negative  goodwill  to be written off immediately as an extraordinary gain,
     rather  than  deferred  and  amortized. SFAS 142 changes the accounting for


                                       39
<PAGE>
     goodwill  and  other  intangible  assets  after  an  acquisition.  The most
     significant changes made by SFAS 142 are: 1) goodwill and intangible assets
     with  indefinite  lives  will  no  longer  be  amortized;  2)  goodwill and
     intangible  assets  with  definitive lives must be tested for impairment at
     least  annually;  and 3) the amortization period for intangible assets with
     finite lives will no longer be limited to forty years. The Company does not
     believe  that  the adoption of these statements will have a material effect
     on  its  financial  position,  results  of  operations  or  cash  flows.

     In  June  2001,  the  FASB  also  approved  for  issuance  SFAS  143 "Asset
     Retirement  Obligations."  SFAS 143 establishes accounting requirements for
     retirement  obligations  associated  with  intangible  long-lived  assets,
     including  1)  the  timing  of  the  liability  recognition,  2)  initial
     measurement  of  the  liability,  3) allocation of asset retirement cost to
     expense,  4)  subsequent  measurement  of  the  liability  and 5) financial
     statement  disclosures.  SFAS  143  requires  that an asset retirement cost
     should  be  capitalized as part of the cost of the related long-lived asset
     and  subsequently  allocated  to  expense using the systematic and rational
     method.  The  Company  will  adopt  the  statement  effective no later than
     January  1, 2003, as required. The transition adjustment resulting from the
     adoption of SFAS 143 will be reported as a cumulative effect of a change in
     accounting  principle. At this time, the Company cannot reasonably estimate
     the  effect  of  the  adoption of this statement on its financial position,
     results  of  operations  or  cash  flows.

     In  October  2001,  the  FASB  also  approved SFAS 144, "Accounting for the
     Impairment  or  Disposal of Long-Lived Assets." SFAS 144 replaces SFAS 121,
     "Accounting  for  the  Impairment  of  Long-Lived Assets and for Long-Lived
     Assets  to  Be Disposed Of." The new accounting model for long-lived assets
     to  be  disposed  of  by  sale  applies to all long-lived assets, including
     discontinued operations, and replaces the provisions of APB Opinion No. 30,
     "Reporting  Results  of Operations - Reporting the Effects of Disposal of a
     Segment  of  a  Business'"  for  the  disposal  of  segments of a business.
     Statement  144  requires  that  those  long-lived assets be measured at the
     lower  of carrying amount or fair value less cost to sell, whether reported
     in  continuing  operations  or  in  discontinued  operations.  Therefore,
     discontinued  operations will no longer be measured at net realizable value
     or  include  amounts  for  operating  losses  that  have  not yet occurred.
     Statement  144  also  broadens  the reporting of discontinued operations to
     include  all  components  of  an  entity  with  operations  that  can  be
     distinguished  from the rest of the entity and that will be eliminated from
     the  ongoing  operations  of  the  entity  in  a  disposal transaction. The
     provisions  of  Statement 144 are effective for financial statements issued
     for  fiscal years beginning after December 15, 2001, and, generally, are to
     be  applied  prospectively.  At  this time, the Company cannot estimate the
     effect  of  this statement on its financial position, results of operations
     or  cash  flows.

     In  April  2002,  the  FASB  approved  for issuance Statements of Financial
     Accounting  Standards No. 145, "Rescission of FASB Statements No. 4, 44 and
     64, Amendment of SFAS 13, and Technical Corrections" ("SFAS 145"). SFAS 145
     rescinds  previous accounting guidance, which required all gains and losses
     from  extinguishment  of debt be classified as an extraordinary item. Under
     SFAS  145  classification  of  debt extinguishment depends on the facts and
     circumstances  of  the  transaction. SFAS 145 is effective for fiscal years
     beginning  after  May  15,  2002  and  adoption  is  not expected to have a
     material  effect  on  the  Company's  financial  position or results of its
     operations.

     In  July 2002, the FASB issued Statements of Financial Accounting Standards
     No. 146, "Accounting for Costs Associated with Exit or Disposal Activities"
     (SFAS  146). SFAS 146 requires companies to recognize costs associated with
     exit  or disposal activities when they are incurred rather than at the date
     of  a  commitment to an exit or disposal plan. Examples of costs covered by
     SFAS  146  include  lease  termination costs and certain employee severance
     costs  that  are  associated  with a restructuring, discontinued operation,
     plant  closing,  or  other  exit  or  disposal  activity. SFAS 146 is to be
     applied  prospectively  to  exit  or  disposal  activities  initiated after
     December  31,  2002.  The  adoption  of  SFAS 146 is not expected to have a
     material  effect  on  the  Company's  financial  position or results of its
     operations.

     In  November  2002, the FASB issued Interpretation 45. Under Interpretation
     45  guarantees, contracts and indemnification agreements are required to be
     initially  recorded  at  fair  value.  Current  practice  provides  for the
     recognition  of  a  liability  only  when a loss is probable and reasonably
     estimable, as those terms are defined under FASB Statement 5 Accounting for
                                                                  --------------
     Contingencies.  In  addition  Interpretation  45,  requires significant new
     -------------
     disclosures  for  all  guarantees even if the likelihood of the guarantor's


                                       40
<PAGE>
     having  to  make  payments  under  the  guarantee is remote. The disclosure
     requirements  are  effective for financial statements of interim and annual
     periods  ending  after  December  15,  2002.  The  initial  recognition and
     measurement provisions of Interpretation 45 are applicable on a prospective
     basis  to  guarantees,  contracts  or  indemnification agreements issued or
     modified  after  December  31,  2002.

     The  Company  currently  has  no  guarantees,  contracts or indemnification
     agreements  that would require fair value treatment under the new standard.
     The  Company's  current  policy  is to disclose all material guarantees and
     contingent  arrangements,  similar  to  the  disclosure  requirements  of
     Interpretation  45,  which  provide for disclosure of the approximate term,
     nature  of  guarantee, maximum potential amount of exposure, and the nature
     of  recourse  provisions  and  collateral.

     During  December  2002,  the  Financial  Accounting  Standards Board (FASB)
     issued  Statement  148.  Statement  148  establishes  standards  for  two
     alternative  methods  of  transition to the fair value method of accounting
     for  stock-based employee compensation of FASB Statement 123 Accounting for
                                                                  --------------
     Stock-Based  Compensation  (Statement  123).  Statement 148 also amends and
     -------------------------
     augments  the  disclosure  provisions  of  Statement  123  and  Accounting
     Principles  Board  Opinion  28  Interim  Financial  Reporting  to  require
                                     -----------------------------
     disclosure  in  the  summary  of  significant  accounting  policies for all
     companies  of  the effects of an entity's accounting policy with respect to
     stock  based  employee compensation on reported net income and earnings per
     share in annual and interim financial statements. The transitions standards
     and disclosure requirements of Statement 148 are effective for fiscal years
     and  interim  periods  ending  after  December  15,  2002

     Statement 148 does not require the Company to transition from the intrinsic
     approach  provided in Accounting Principles Board Opinion 25 Accounting for
                                                                  --------------
     Employee  Stock  Based  Compensation.  In  addition,  the  Company does not
     ------------------------------------
     currently  plan  to transition to the fair value approach in Statement 123.
     However,  the Company has adopted the additional disclosure requirements of
     Statement  148  in  this  annual  report.


                                       41
<PAGE>
Note  2.     Property  and  Equipment

     Property  and  equipment  consist  of  the  following at December 31, 2002:

          Automobile                                $   12,806
          Computer equipment                            16,752
          Furniture and fixtures                        11,177
                                                    -----------
                                                        40,735
          Accumulated depreciation                      (9,143)
                                                    -----------
          Net property and equipment                $   31,592
                                                    ===========

Note  3.     Notes  Payable  -  Related  Parties

     Notes  payable  due  to officers of the Company consist of the following at
December  31,  2002:



          Note  payable  to  an  officer  with  interest at 7%
          per annum and principal and interest due July 1, 2004,
          without collateral.                                        $    89,000

          Note  payable  to  an  officer  with  interest at 7%
          per annum and principal and interest due July 1, 2004,
          without collateral.                                            150,900
                                                                     -----------
                                                            Total     $  239,900
                                                                     ===========

Note  4.     Credit  Facilities

     From  time  to  time,  NetView  purchases  goods  distributed  by  various
manufacturers  for  resale  to  customers.  To  facilitate the purchase of these
goods, NetView has entered into supply purchase agreements with certain vendors.
These  agreements  generally  provide  for  a dollar threshold for purchases and
repayment  terms.  Certain  of  the agreements are collateralized by essentially
all  of  the  assets  of  NetView  and  are  personally guaranteed by two of the
stockholders  of NetView.  The amounts due to these vendors at December 31, 2002
approximated  $1,100,000.

     During  the  year ended December 31, 2002, NetView entered into a Financing
Agreement  with  Deutsche  Financial  Services  ("DFS") whereby DFS would extend
credit  to  NetView to purchase inventory available for resale to its customers.
NetView  pays  a finance charge equal to the principal amount financed times the
applicable  rates for each transaction.  This agreement is personally guaranteed
by two of the stockholders of NetView.  NetView incurred minimal finance charges
pursuant  to  this  agreement  for  the  year  ended  December  31,  2002.

Note  5.     Commitments  and  Contingent  Liabilities

     The  Company  leases  an  office  facility  for  its  corporate  operations
conducted  under  an operating lease that expires October 31, 2004.  The Company
is  required  to  make  monthly payments of $4,388 for the months of January and
February  2003  and  monthly  payments of $5,103 for the remainder of the lease.
Future  minimum  lease  payments under the non-cancelable operating lease are as
follows:

              Years  Ending  December  31,
              ----------------------------
                          2003               $   59,806
                          2004                   51,030
                                             ----------
                             Total           $  110,836
                                             ==========

                                       42
<PAGE>
Note  6.     Litigation

     From time to time, the Company may become involved in litigation arising in
the  ordinary  course  of its business.  The Company is not presently subject to
any  material  legal  proceedings  outside  of  the ordinary course of business.

Note  7.     Significant  Concentration

     During the year ended December 31, 2002, the Company generated revenue from
three  customers  that  represented  21%,  21%  and  11%  of  total  revenue,
respectively.

Note  8.     Subsequent  Events

Merger  Agreement

     Effective  April  15, 2003, eLinear completed the acquisition of all of the
issued  and  outstanding  shares  of  NetView  Technologies,  Inc.  ("NetView").
Pursuant to the transaction, eLinear issued an aggregate of 12,961,979 shares to
the  five  shareholders  of  NetView.  The  merger  was  completed  by  NetView
Acquisition  Corporation, a wholly owned subsidiary of eLinear, merging with and
into  NetView,  with  NetView  as  the surviving corporation.  The merger became
effective  at  the  time  of  filing of the certificate of merger with the Texas
Secretary of State, which occurred on April 15, 2003 (the "Effective Date").  As
of  the  Effective Date, NetView became a wholly owned subsidiary of eLinear and
NetView Acquisition Corporation ceased its existence.  As of April 16, 2003, (a)
Tommy  Allen  and Carl A. Chase will join the Board of Directors of eLinear, and
(b)  the officers of eLinear will be as follows: Jon V. Ludwig - chief executive
officer  and secretary; Kevan M. Casey - president and treasurer and Tommy Allen
-  executive  vice  president  of  sales  and  assistant  treasurer.

     Upon  the  completion  of  the merger, NetView terminated its S Corporation
status  for  income  tax  purposes.  The  accompanying  financial  statements of
NetView  include  pro  forma  income tax expense in the statement of operations,
which  present  the income tax expense that would have been recorded had NetView
not  been  a  pass  through  entity  for  income  tax  purposes.


Line  of  Credit

     Subsequent to December 31, 2002, NetView entered into a financing agreement
with Textron Financial ("Textron") whereby Textron will finance up to $1 million
of  inventory  purchases.  The  agreement  calls  for interest at prime rate, as
quoted  in  the  Wall  Street  Journal,  plus six percent (6%) and is secured by
essentially  all  the  assets  of  NetView  and  the  personal guarantees of two
stockholders.  The  agreement  requires  NetView  to  maintain certain financial
ratios.

     In connection with the anticipated merger, NetView advanced eLinear $20,000
pursuant  to  a note agreement.  The agreement calls for interest at the rate of
4%,  is  due on demand, and if no demand, on or before August 2004.  The note is
secured  by  essentially  all  the  assets  of  eLinear.

     Additionally,  NetView  entered  into a loan agreement with an unaffiliated
third  party.  Pursuant  to  the  agreement,  NetView  will lend an amount up to
$100,000  to  this third party.  The agreement calls for interest at the rate of
4%,  is  due on demand and if no demand, on or before January 2004.  The note is
secured  by  essentially  all  the  assets of the third party, and is personally
guaranteed  by  the  stockholders  of this entity.  The amount outstanding as of
March  31,  2003,  was  $43,000.  In connection with the loan agreement, NetView
entered  into an Option Agreement with this entity, whereby, NetView can acquire
all  of  the outstanding stock of this entity.  NetView must exercise its option
to  purchase  this  entity  between May 1, 2003 and February 2004.  The purchase
price, payable in shares of NetView common stock, or its equivalent, is based on
annual  revenues  and  profits  to  thus  entity.



                                       43
<PAGE>
                     UNAUDITED PRO FORMA COMBINED CONDENSED
                              FINANCIAL STATEMENTS

     The  following  unaudited pro forma combined condensed financial statements
have  been  prepared  to  give  the  effect  to the Merger.  Unaudited pro forma
combined  condensed financial information is presented for illustrative purposes
only  and  is  not necessarily indicative of the financial position or result of
operations that would have actually been reported had the merger occurred at the
beginning  of  the  period presented, nor is it necessarily indicative of future
financial  position  or  results  of  operations.

     The  unaudited  pro forma combined condensed financial statements are based
upon  the respective historical consolidated financial statements of eLinear and
NetView and notes thereto.  The unaudited pro forma combined condensed financial
statements do not incorporate, nor do they assume any benefits from cost savings
or  synergies  of  operations  of the combined company.  The following pro forma
combined condensed financial statements present the pro forma combined condensed
balance  sheet as of December 31, 2002, and the statements of operations for the
year  ended  December  31,  2002.

<TABLE>
<CAPTION>
                                            eLINEAR, INC. AND SUBSIDIARY
                                PRO FORMA COMBINED CONDENSED CONSOLIDATED BALANCE SHEET
                                                   DECEMBER 31, 2002
                                                      (UNAUDITED)


                                                      eLinear, Inc.       NetView
                                                           and         Technologies,     Pro Forma          Pro Forma
                                                       Subsidiary          Inc.         Adjustments         Combined
                                                     ---------------  ---------------  -------------       -----------
<S>                                                  <C>              <C>              <C>            <C>  <C>
ASSETS
Current assets:
    Cash                                             $       19,940   $      120,894   $    (64,000)  (1)  $   76,834

    Accounts receivable, net                                 90,789        1,562,653                        1,653,442
    Other current assets                                     35,830           16,947                           52,777
                                                     ---------------  ---------------  -------------       -----------
        Total current assets                                146,559        1,700,494        (64,000)        1,783,053
                                                     ---------------  ---------------  -------------       -----------
Property and equipment, net                                  14,523           31,592                           46,115
Other assets                                                  4,388            5,792                           10,180
                                                     ---------------  ---------------  -------------       -----------
        Total assets                                 $      165,470   $    1,737,878   $    (64,000)       $1,839,348
                                                     ===============  ===============  =============       ===========

LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)
Current liabilities:
    Accounts payable, trade                          $       91,312   $    1,456,952                       $1,548,264
    Intercompany                                                 --               --         20,000   (2)          --
                                                                                            (20,000)  (2)
    Accrued liabilities                                      44,751           91,364                          136,115
    Other current liabilities                                16,340           64,000        (64,000)  (1)      16,340
                                                     ---------------  ---------------  -------------       -----------
        Total current liabilities                           152,403        1,612,316        (64,000)        1,700,719
                                                     ---------------  ---------------  -------------       -----------
Long-term debt                                                   --          239,900                          239,900
                                                     ---------------  ---------------  -------------       -----------
Shareholders' equity (deficit):
    Common stock                                             21,366            1,000        259,240   (3)     280,606
                                                                                             (1,000)  (6)
    Additional paid-in capital                            1,332,204               --       (259,240)  (3)          --
                                                                                         (1,340,503)  (4)
                                                                                            266,549   (5)
    Accumulated deficit                                  (1,340,503)        (115,338)     1,340,503   (4)    (381,877)
                                                                                           (266,549)  (5)
                                                                                              1,000   (6)
                                                     ---------------  ---------------  -------------       -----------
     Total shareholders' deficit                             13,067         (114,338)            --          (101,271)
                                                     ---------------  ---------------  -------------       -----------
        Total liabilities and shareholders' equity   $      165,470   $    1,737,878   $    (64,000)       $1,839,348
                                                     ===============  ===============  =============       ===========
<FN>

                                       44
<PAGE>
Pro  Forma  Adjustments:

(1)     To  record  the  distribution  to NetView shareholders for earned income
        from  S  Corporation  earnings.
(2)     To record a loan of $20,000 to eLinear and elimination in consolidation.
(3)     To  record  the issuance of 12,961,979 shares of eLinear common stock to
        the  shareholders  of  NetView.
(4)     To  reduce  additional  paid-in  capital  to  reflect  the net equity of
        NetView.
(5)     To  restore  additional  paid-in  capital  to  zero  and reduce retained
        earnings  (deficit)  by  an  equal  amount.
(6)     To  eliminate  NetView  common  stock.
</TABLE>

<TABLE>
<CAPTION>

                                       eLINEAR, INC. AND SUBSIDIARY
                          PRO FORMA COMBINED CONDENSED STATEMENTS OF OPERATIONS
                                   FOR THE YEAR ENDED DECEMBER 31, 2002
                                               (UNAUDITED)


                                                eLinear, Inc.       NetView
                                                     and         Technologies,    Pro Forma    Pro Forma
                                                 Subsidiary          Inc.        Adjustments   Combined
                                               ---------------  ---------------  -----------  -----------
<S>                                            <C>              <C>              <C>          <C>
Revenue                                        $      967,994   $    7,733,119                $8,701,113
Cost of sales                                         784,486        6,757,097                 7,541,583
                                               ---------------  ---------------  -----------  -----------
      Gross profit                                    183,508          976,022                 1,159,530
                                               ---------------  ---------------  -----------  -----------
Selling, general and administrative expenses          592,998          756,555                 1,349,553
Depreciation                                           13,133            9,143                    22,276
                                               ---------------  ---------------  -----------  -----------
      Total operating expenses                        606,131          765,698                 1,371,829
                                               ---------------  ---------------  -----------  -----------
Income (loss) from operations                        (422,623)         210,324                  (212,299)
Other income (expense)                                 (8,099)         (10,930)                  (19,029)
                                               ---------------  ---------------  -----------  -----------
Income (loss) before income taxes                    (430,722)         199,394                  (231,328)
Pro forma income tax expense                               --         (106,554)                 (106,554)
                                               ---------------  ---------------  -----------  -----------
Net income (loss)                              $     (430,722)  $      199,394                $ (231,328)
                                               ===============  ===============  ===========  ===========

Pro forma basic earnings per share:
    Net loss                                                                                  $    (0.02)
                                                                                              ===========
Pro forma diluted earnings per share:
    Net loss                                                                                  $    (0.02)
                                                                                              ===========
</TABLE>

<TABLE>
<CAPTION>
                     PRO FORMA EARNINGS PER SHARE DISCLOSURE

                                          Income        Shares       Per-Share
                                       (Numerator)   (Denominator)    Amount
                                       ------------  -------------  -----------
<S>                                    <C>           <C>            <C>
Pro forma basic earnings:
    Net loss                           $  (231,328)     13,932,238  $    (0.02)
                                       ============                 ===========
Effect of dilutive securities:
    Stock options
                                                     -------------
Pro forma diluted earnings per share:
    Net loss                           $  (231,328)     13,932,238  $    (0.02)
                                       ============                 ===========
</TABLE>


                                       45
<PAGE>
ITEM  8.  CHANGES  IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING AND
          FINANCIAL  DISCLOSURE

     This information was "previously reported," as defined in Rule 12b-2 of the
Exchange  Act.

                                    PART III

ITEMS  9.,  10.  AND  12.

     These  items  have been omitted in accordance with the general instructions
to Form 10-KSB.  The information required by these items will be included in the
Company's  definitive  proxy statement to be filed no later than April 30, 2003,
and  are  incorporated  by  reference  in  this  annual  report.

ITEM  11.  SECURITY  OWNERSHIP  OF  CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
           RELATED  STOCKHOLDER  MATTERS

                      Equity Compensation Plan Information

     The following table gives information about the Company's common stock that
may  be  issued upon the exercise of options under its 2000 Stock Option Plan as
of December 31, 2002, which has been approved by the Company's stockholders, and
under  compensation  arrangements  that  were  not  approved  by  the  Company's
stockholders.

<TABLE>
<CAPTION>
                                                                                 Number of Securities
                             Number of Securities                              Remaining Available for
                              To be Issued Upon         Weighted Average        Future Issuance Under
                           Exercise of Outstanding     Exercise Price of         Equity Compensation
                            Options, Warrants and     Outstanding Options,   Plans (Excluding Securities
                                   Rights              Warrants and Rights      Reflected in Column A)
Plan Category                       (A)                        (B)                       (C)
-------------------------  ------------------------  ----------------------  ----------------------------
<S>                        <C>                       <C>                     <C>
Equity Compensation Plans
Approved by Security
Holders                                     355,000  $                 2.56                       645,000
Equity Compensation Plans
Not Approved by Security
Holders                                     813,333  $                31.57                           N/A
                           ------------------------  ----------------------  ----------------------------
    Total                                 1,168,333  $                 5.44                       645,000
                           ========================  ======================  ============================
</TABLE>

     Other  information  required  by  this  Item  11  is incorporated herein by
reference from the information provided under the heading "Security Ownership of
Certain  Beneficial  Owners  and  Management" of the Company's Proxy Statement."

ITEM  13.  EXHIBITS  AND  REPORTS  ON  FORM  8-K

(a)     Exhibits.  The  following  exhibits  of the Company are included herein.

Exhibit  No.          Description
------------          -----------

2.1            Agreement  and  Plan  of  Merger, dated October 11, 1999, between
               Registrant,  eLinear  Corporation  and  Imagenuity,  Inc.
               (incorporated by reference to Exhibit A-1 to Registrant's Current
               Report  on  Form  8-K,  dated  October  25,  1999)
2.2            Agreement  and  Plan  of  Merger,  dated  April 15, 2003, between
               Registrant,  NetView  Acquisition Corp. and NetView Technologies,
               Inc.
3.1            Articles  of  Incorporation  of  Registrant  (incorporated  by
               reference  to  Registrant's  Form  10-KSB  for  the  period ended
               December  31,  1995)


                                       46
<PAGE>
3.2            Bylaws  of  Registrant (incorporated by reference to Registrant's
               Form  10-KSB  for  the  period  ended  December  31,  1995)
3.3            Amended  and  Restated Certificate of Incorporation of Registrant
               (incorporated  by  reference  to Registrant's Form 10-QSB for the
               period  ended  June  30,  2000)
4.1            Specimen  of  Registrant's Common Stock Certificate (incorporated
               by  reference  to  Registrant's  Form 10-KSB for the period ended
               December  31,  1995)
10.1           Employment  Agreement  with  Jon  V.  Ludwig

10.2           Employment  Agreement  with  Kevan  M.  Casey
10.3           Employment  Agreement  with  Tommy  Allen
10.4           2000  Stock Option Plan (incorporated by reference to Exhibit 4.1
               to Registrant's Definitive Proxy Statement on Schedule 14A, dated
               June  30,  2000)
10.5           Amendment  No.  1  to  Registrant's  2000  Stock  Option  Plan
               (incorporated  by  reference  to Exhibit 4.2 to Registrant's Form
               S-8,  dated  July  31,  2001)
10.6           Asset  Purchase  Agreement  dated August 31, 2000, among eLinear,
               Inc.,  eLinear  Corporation,  Innobar,  LLC, Jay Vickers and John
               Kaercher  (incorporated  by reference to Registrant's Form 10-QSB
               filed  with  the  Commission  on  October  24,  2000)
10.7           Form  of Indemnification Agreement for all officers and directors
               of  Registrant  (incorporated  by  reference to Registrant's Form
               10-QSB  filed  with  the  Commission  on  October  24,  2000)
10.9           Agreement  between  eLinear,  Inc. and Jon Ludwig dated April 15,
               2002.
10.10          Agreement between eLinear, Inc. and J. Leonard Ivins dated April
               15,  2002.
21.1           Subsidiaries  of  Registrant
23.1           Consent  of  Gerald  R.  Hendricks  &  Company,  P.C.
23.2           Consent  of  Aidman,  Piser  and  Company,  P.A.
99.1           Certification  for  Sarbanes-Oxley  Act


     (b)     Reports  on Form 8-K. - The Registrant has not filed any reports on
Form  8-K during the  fourth quarter of the fiscal year ended December 31, 2002.

ITEM  14.  CONTROLS  AND  PROCEDURES

     With the participation of management, the Company's chief executive officer
and  chief  financial  officer  evaluated  the Company's disclosure controls and
procedures  on  April  10,  2003.  Based  on his evaluation, the chief executive
officer  and  chief financial officer concluded that the disclosure controls and
procedures  are  effective in connection with the Company's filing of its annual
report on Form 10-KSB for the year ended December 31, 2002.  Subsequent to April
10,  2003,  through  the  date  of this filing of Form 10-KSB for the year ended
December  31,  2002,  there  have  been  no significant changes in the Company's
internal  controls  or  in  other  factors that could significantly affect these
controls,  including  any  significant  deficiencies or material weaknesses that
would  require  corrective  action.


                                       47
<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,  thereunto  duly  authorized

                             eLINEAR,  INC.

                             By:  /s/  Jon  V.  Ludwig
                             ---------------------------------------
                             Jon  V.  Ludwig, Principal Accounting Officer,
                             Chief Executive Officer and Chief Financial Officer

                             Date:  April  15,  2003

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

Signature                    Title                                Date
---------                    -----                                ----

/s/  Jon  V.  Ludwig         President, Chief Executive           April 15, 2003
-----------------------      Officer and Chairman of the Board
Jon  V.  Ludwig

/s/  J.  Leonard  Ivins      Secretary  and Director              April 15, 2003
-----------------------
J.  Leonard  Ivins


                                       48
<PAGE>
                                  CERTIFICATION

I,  Jon  V.  Ludwig,  certify  that:

1.   I  have  reviewed  this  Annual  Report  on  Form  10-KSB of eLinear, Inc.;

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:  April  15,  2003



/s/  Jon  V.  Ludwig
--------------------
Jon  V.  Ludwig,
Chief  Executive  Officer  and  Chief  Financial  Officer


                                       49
<PAGE>
                                  EXHIBIT INDEX

Exhibit  No.   Description
------------   -----------
2.1            Agreement  and  Plan  of  Merger, dated October 11, 1999, between
               Registrant,  eLinear  Corporation  and  Imagenuity,  Inc.
               (incorporated by reference to Exhibit A-1 to Registrant's Current
               Report  on  Form  8-K,  dated  October  25,  1999)
2.2            Agreement  and  Plan  of  Merger,  dated  April 15, 2003, between
               Registrant,  NetView  Acquisition Corp. and NetView Technologies,
               Inc.
3.1            Articles  of  Incorporation  of  Registrant  (incorporated  by
               reference  to  Registrant's  Form  10-KSB  for  the  period ended
               December  31,  1995)
3.2            Bylaws  of  Registrant (incorporated by reference to Registrant's
               Form  10-KSB  for  the  period  ended  December  31,  1995)
3.3            Amended  and  Restated Certificate of Incorporation of Registrant
               (incorporated  by  reference  to Registrant's Form 10-QSB for the
               period  ended  June  30,  2000)
4.1            Specimen  of  Registrant's Common Stock Certificate (incorporated
               by  reference  to  Registrant's  Form 10-KSB for the period ended
               December  31,  1995)
10.1           Employment  Agreement  with  Jon  V.  Ludwig
10.2           Employment  Agreement  with  Kevan  M.  Casey
10.3           Employment  Agreement  with  Tommy  Allen
10.4           2000 Stock Option Plan (incorporated by reference to Exhibit 4.1
               to Registrant's Definitive Proxy Statement on Schedule 14A, dated
               June  30,  2000)
10.5           Amendment  No.  1  to  Registrant's  2000  Stock  Option  Plan
               (incorporated  by  reference  to Exhibit 4.2 to Registrant's Form
               S-8,  dated  July  31,  2001)
10.6           Asset  Purchase Agreement dated August 31, 2000, among eLinear,
               Inc.,  eLinear  Corporation,  Innobar,  LLC, Jay Vickers and John
               Kaercher  (incorporated  by reference to Registrant's Form 10-QSB
               filed  with  the  Commission  on  October  24,  2000)
10.7           Form of Indemnification Agreement for all officers and directors
               of  Registrant  (incorporated  by  reference to Registrant's Form
               10-QSB  filed  with  the  Commission  on  October  24,  2000)
10.9           Agreement  between eLinear, Inc. and Jon Ludwig dated April 15,
               2002.
10.10          Agreement between eLinear, Inc. and J. Leonard Ivins dated April
               15,  2002.
21.1           Subsidiaries  of  Registrant
23.1           Consent  of  Gerald  R.  Hendricks  &  Company,  P.C.
23.2           Consent  of  Aidman,  Piser  and  Company,  P.A.
99.1           Certification  for  Sarbanes-Oxley  Act


                                       50
<PAGE>