U.S.  SECURITIES  AND  EXCHANGE  COMMISSION
                             WASHINGTON,  D.C.  20549

                                   Form  10-QSB

                             Quarterly  Report  Under
                       the  Securities  Exchange  Act  of  1934

                        For  Quarter  Ended:  September 30, 2004

                         Commission  File  Number:  0-29987
                                GLOBAL  LINKS  CORP.
        (Exact  name  of  small  business  issuer  as  specified in its charter)

                Nevada                                    88-0106514
                ------                                    ----------
         (State  or  other  jurisdiction  of           (IRS  Employer
          incorporation  or  organization)          Identification  No.)


                                   3571 E. Sunset
                                 Las Vegas,  Nevada
                    (Address  of  principal  executive  offices)

                                      89120
                                   (Zip  Code)

                                 (702)  436-7007
                                 ---------------
                           (Issuer's  Telephone  Number)

               --------------------------------------------------
              (Former  name,  former  address  and  former  fiscal  year,
                          if  changed  since  last  report)


Check  whether  the  issuer  (1)  filed  all  reports  required  to  be filed by
Section13  or  15(d)  of  the Securities Exchange Act of 1934 during the past 12
months  (or  for  such  shorter  period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90  days:
Yes  [X]  No  [  ].
    ---     ---

The  number  of  shares  of  the registrant's issued and outstanding stock as of
November  1,  2004  was  22,856,687 shares of common (adjusted for the 1 for 350
reverse  split  effected  on  October 7, 2004)and, 15,000,000 shares of series B
preferred  stock.
                                        1
<PAGE>

                                     PART  I

ITEM  1.   FINANCIAL  STATEMENTS.

The  unaudited  financial  statements  for  the  three  and nine month periods
ended  September 30,  2004,  are  attached  hereto.

                                        2
<PAGE>

<TABLE>
<CAPTION>

                               GLOBAL LINKS CORP.
                        (A Development Stage Enterprise)
                           CONSOLIDATED BALANCE SHEET


                            ASSETS
                            ------
                                                 September 30, 2004     Dec. 31, 2003
                                                      (Unaudited)
                                                 ------------------   ----------------
<S>                                                   <C>             <C>
CURRENT ASSETS
   Cash. . . . . . . . . . . . . . . . . . . . . . .  $    44,710         1,703
   Deposits. . . . . . . . . . . . . . . . . . . . .        2,102           102
   Other receivables . . . . . . . . . . . . . . . .       24,212             -
                                                      ------------    ----------

Total Current Assets . . . . . . . . . . . . . . . .       71,024         1,805
                                                      ------------    ----------

PROPERTY AND EQUIPMENT
   Land. . . . . . . . . . . . . . . . . . . . . . .      502,767             -
   Building. . . . . . . . . . . . . . . . . . . . .    1,496,140             -
   Furniture fixtures & computers (net of
      Depreciation of $3,522 and $2,424. . . . . . .       36,692         5,984
                                                      ------------    ----------

      Total Property and Equipment . . . . . . . . .    2,035 599         5,984
                                                      ------------    ----------

OTHER ASSETS . . . . . . . . . . . . . . . . . . . .            -             -
   Land held for development (see Note 2). . . . . .    1,800,000     1,800,000
   Real estate information software. . . . . . . . .      125,000             -
                                                      ------------    ----------

   Total other assets                                   1,925,000     1,800,000
                                                      ------------    ----------

      Total Assets . . . . . . . . . . . . . . . . .  $ 4,031,623    $1,807,789
                                                      ============    ==========

                 Liabilities and Shareholder Equity

CURRENT LIABILITIES
   Accounts payable. . . . . . . . . . . . . . . . .  $    89,086     $  39,313
   Payable to officers . . . . . . . . . . . . . . .      248,637       226,241
   Loan from officer . . . . . . . . . . . . . . . .       21,150        47,523
   Other payables.(see note 2) . . . . . . . . . . .      850,000       850,000
   Current portion of notes payable. . . . . . . . .      272,098             -
   Income taxes payable. . . . . . . . . . . . . . .            -             -
                                                      ------------    ----------
Total Current Liabilities. . . . . . . . . . . . . .    1,480,971     1,163,077
                                                      ------------    ----------

Notes Payable (Long term)
   Note payable Sunset Building (see note 3) . . . .    1,154,432             -
                                                      ------------    ----------
Total Notes payable (Long term)                         1,157,902             -
                                                      ------------    ----------

OTHER LIABILITIES. . . . . . . . . . . . . . . . . .            -             -
                                                      ------------    ----------
                                                                -             -
                                                      ------------    ----------

STOCKHOLDERS' EQUITY
   Common Stock Par value $0.001 (1,900,000,000 shares
     authorized, 287,787,799,and 37,972,799 issued
     and outstanding).(see note 4) . . . . . . . . .      287,788        37,973
   Preferred Stock, Series B (15,000,000 shares
     Authorized, 15,000,000 and 3,335,000
     Outstanding) (see note 5) . . . . . . . . . . .       15,000         3,335
   Additional Paid-in Capital. . . . . . . . . . . .    4,716,229     2,913,676
   Retained Deficit - accumulated during
      Development Stage. . . . . . . . . . . . . . .   (3,622,796)   (2,310,272)
                                                      ------------    ----------

   Total Stockholders' Equity. . . . . . . . . . . .    1,396,220       644,712
                                                      ------------    ----------

      Total Liabilities and
              Stockholders' Equity . . . . . . . . .  $ 4,031,623     $1,807,789
                                                      ============    ==========
</TABLE>

See accompanying notes to financial statements
                                       3
<PAGE>

<TABLE>
<CAPTION>

                                        GLOBAL LINKS CORP.
                                 (A Development Stage Enterprise)
                               CONSOLIDATED STATEMENT OF OPERATIONS
                                            (Unaudited)
                                                                                        Inception
                                                  Nine  months      Nine Months     December 31, 1992
                                                      Ended             Ended              Thru
                                              September 30, 2004  September 30, 2003  Sept. 30, 2004
                                                                         (Restated see Note 1)
                                              ------------------  ------------------  ------------------
<S>                                              <C>              <C>              <C>
REVENUES

   Consulting fees. . . . . . . . . . . . . . .  $      100,000   $      130,000   $      774,894
   Sales. . . . . . . . . . . . . . . . . . . .               -                -          770,000
   Card sales and transaction fees. . . . . . .             124              33               204
   Commissions. . . . . . . . . . . . . . . . .               -                -            1,750
   RE-Info fees . . . . . . . . . . . . . . . .          50,408                            50,408
   Interest Income. . . . . . . . . . . . . . .             104                -            3,868
                                                 ---------------  ---------------  ---------------

      Total Revenues. . . . . . . . . . . . . .         150,635          131,783        1,601,123

Cost of goods sold
   Cost of RE-Info information. . . . . . . . .          25,000                -           25,000
                                                 ---------------  ---------------  ---------------

Net profit on sales . . . . . . . . . . . . . .         125,635          131,783        1,576,123

EXPENSES

   General and Administrative . . . . . . . . .         335,340          109,036        1,187,378
   Officer Compensation . . . . . . . . . . . .         126,667           55,225          361,391
   Consulting fees. . . . . . . . . . . . . . .         975,055          619,050        2,192,097
   Allowance for Uncollectable Debt . . . . . .               -                -          160,937
   Loss from write-down of software . . . . . .               -                -          538,492
   Loss from write-down of notes receivable . .               -                -          406,067
   Depreciation and Amortization. . . . . . . .           1,098            1,068          168,030
   Loss from activities of NetBet . . . . . . .               -                -          184,528
                                                 ---------------  ---------------  ---------------

      Total Expenses. . . . . . . . . . . . . .       1,438,159          784,379        5,198,919
                                                 ---------------  ---------------  ---------------

Net Pre-Tax Income (Loss) . . . . . . . . . . .  $   (1,312,524)  $     (652,596) $    (3,597,796)

   Income Taxes . . . . . . . . . . . . . . . .               -                -                -
                                                 ---------------  ---------------  ---------------

Net Income (Loss) After Taxes . . . . . . . . .  $   (1,312,524)  $     (652,596) $    (3,597,796)
                                                 ===============  ===============  ===============

Net Income (loss) per
    Common Share, basic and diluted . . . . . .  $      ( 0.009)  $       (0.020) $     ( 0.088)
                                                 ===============  ===============  ===============

Weighted Average number of Common
   Shares outstanding, basic and diluted
   adjusted for previous splits and adjusted
   for the acquisition of Capitol Group
   Holding Corp. . . . . . . . . . . . . . . . .    147,018,821       30,640,171       41,106,903
                                                 ===============  ===============  ===============


See accompanying notes to financial statements

</TABLE>

                                       4
<PAGE>

<TABLE>
<CAPTION>
                                        UNITED TRADING.COM
                                 (A Development Stage Enterprise)
                               CONSOLIDATED STATEMENT OF OPERATIONS
                                            (Unaudited)

                                                   Three months      Three Months
                                                      Ended             Ended
                                                September 30, 2004  September 30, 2003
                                                                     (Restated see
                                                                        note 1)
                                                 ----------------  -----------------
<S>                                              <C>              <C>
REVENUES

   Consulting fees. . . . . . . . . . . . . . .  $      100,000   $      130,000
   Sales. . . . . . . . . . . . . . . . . . . .               -                -
   Card sales and transactions fees . . . . . .              31               33
   Commissions. . . . . . . . . . . . . . . . .               -            1,750
   RE-Info fees . . . . . . . . . . . . . . . .          50,408                -
   Interest income. . . . . . . . . . . . . . .               8                -
                                                 ---------------  ---------------

      Total Revenues. . . . . . . . . . . . . .         150,446          131,783

Cost of goods sold
   Cost of RE-Info information. . . . . . . . .          25,000                -
                                                 ---------------  ---------------

Net profit on sales . . . . . . . . . . . . . .         125,635          131,783

EXPENSES

   General and Administrative . . . . . . . . .         185,794            8,582
   Officer Compensation . . . . . . . . . . . .          27,925                -
   Consulting fees. . . . . . . . . . . . . . .         186,890           21,000
   Depreciation and Amortization. . . . . . . .             386              356
                                                 ---------------  --------------

      Total Expenses. . . . . . . . . . . . . .         400,994           29,938
                                                 ---------------  ---------------

Net Pre-Tax Income (Loss) . . . . . . . . . . .  $     (275,548)  $      101,845

   Income Taxes (Note 4). . . . . . . . . . . .               -                -
                                                 ---------------  ---------------

Net Income (Loss) After Taxes . . . . . . . . .  $     (275,548)  $      101,845
                                                 ===============  ===============

Net Income (loss) per
    Common Share, basic and diluted . . . . . .  $      ( 0.001)  $        0.003
                                                 ===============  ===============

Weighted Average number of Common
   Shares outstanding, basic and diluted
   adjusted for previous splits and adjusted
   for the acquisition of Capitol Group
   Holding Corp . . . . . . . . . . . . . . . .     263,912,038       37,472,799
                                                 ===============  ===============


See accompanying notes to financial statements

</TABLE>

                                        5
<PAGE>


<TABLE>
<CAPTION>

                                         GLOBAL LINKS CORP.
                                  (A Development Stage Enterprise)
                                CONSOLIDATED STATEMENT OF CASH FLOWS
                                            (Unaudited)

                                                                                         Inception
                                                    Nine Months        Nine Months       Dec 31, 1992
                                                       Ended              Ended             Thru
                                                September 30, 2004  September 30, 2003  Sept. 30, 2004
                                                                       (Restated see Note 1)
                                               ------------------  -----------------  ------------------
<S>                                               <C>              <C>              <C>

OPERATING ACTIVITIES
----------------------------------
Net Income (Loss). . . . . . . . . . . . . . . .  $   (1,312,524)  $     (652,596) $    (3,622,796)
Adjustments to reconcile Net Loss to Cash
      provided (used) by operating activities:
   Depreciation and Amortization . . . . . . . .           1,098            1,068          144,484
   Loss on disposal of office Furniture & Equip.               -                -           15,972
   Loss on write-off of software for license . .               -                -          538,492
   loss on cancellation of notes receivable. . .               -                -          406,067
   Common stock issued for services. . . . . . .         397,215          595,450        1,200,503
   Preferred stock issued for services . . . . .           7,665                -            7,665
   Preferred stock issued for conv. of debt. . .           4,000                -            4,000
 Changes in operating assets and liabilities:
   Increase (decrease) in Accounts Payable . . .          49,773           18,808           89,085
   Increase (decrease) in Payable to officers. .          22,396            4,771          248,637
   (Increase) decrease in Receivable from
      Software License Sales . . . . . . . . . .               -                -         (406,067)
   (Increase) decrease in Other Receivables. . .         (24,212)               -          (24,212)
   (Increase) decrease in Deposits . . . . . . .          (2,000)              25           (2,102)
   Increase (decrease) in Deferred Taxes . . . .               -                -                -
                                                  ---------------  ---------------  ---------------

Net cash provided by Operating Activities. . . .        (856,589)         (32,474)      (1,400,272)
                                                  ---------------  ---------------  ---------------

INVESTMENT ACTIVAITIES
--------------------------------------
   Decrease (increase) in Property and
      Equipment. . . . . . . . . . . . . . . . .         (31,806)               -          (76,532)
   Decrease (increase) in land held for Devel. .                                -       (1,800,000)
   Decrease (increase) in Software for
      License. . . . . . . . . . . . . . . . . .        (125,000)               -         (786,618)
   Decrease (increase) in land . . . . . . . . .        (502,767)               -         (502,767)
   Decrease (increase) in building . . . . . . .      (1,496,140)               -       (1,496,140)
  Decrease (increase) in  Organization Costs . .               -                -           (1,190)
                                                  ---------------  ---------------  ---------------

Net cash (used) by Investment activities . . . .      (2,155,713)               -       (4,663,247)
                                                  ---------------  ---------------  ---------------

FINANCING ACTIVITIES
---------------------------------
   Disposal of Office Furniture & Equip. . . . .               -                -            3,700
   Payable assumed for land purchase . . . . . .                                -          850,000
   Increase (decrease) in Notes payable. . . . .       1,426,530                -        1,426,530
   Increase (decrease) in Preferred stock. . . .               -                               325
   Increase (decrease) in Common stock . . . . .       1,655,152                -        3,787,536
   Increase in Cash loans from officers. . . . .         (26,373)          30,537           40,138
                                                  ---------------  ---------------  ---------------

Net cash provided by Financing Activities. . . .       3,055,309           30,537        6,108,229
                                                  ---------------  ---------------  ---------------

Increase (decrease) in Cash. . . . . . . . . . .          43,007           (1,937)          44,710

Cash at Beginning of Period. . . . . . . . . . .           1,703            4,142                -
                                                  ---------------  ---------------  ---------------

Cash at End of Period. . . . . . . . . . . . . .  $       44,710   $        2,205  $        44,710
                                                  ===============  ===============  ===============
</TABLE>

See accompanying notes to financial statements

                                        6
<PAGE>

                               GLOBAL LINKS CORP.
                        (A  Development  Stage  Enterprise)
                  NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS
                              September 30, 2004


NOTE  1  -  Basis  of  Presentation
            ------------------------
The accompanying consolidated balance sheet of Global Links Corp. (A Development
Stage  Company)  at  September  30,  2004,  and  the  consolidated statements of
operations  for  the  three  and nine month periods ended September 30, 2004 and
2003  and  the  cumulative period during the development stage from December 31,
1992  through  September 30, 2004 and the statement of cash flows for nine month
periods  ended  September 30, 2004 and 2003 and the cumulative period during the
development  stage  through  September  30,  2004,  have  been  prepared  by the
Company's  management  and  they do not include all information of the financial
position,  results  of  operations,  and cash flows in conformity with generally
accepted  accounting  principles.  In the opinion of management, all adjustments
considered  necessary  for  a fair presentation of the results of operations and
financial  position  have been included and all such adjustments are of a normal
recurring  nature.  The  unaudited  financial  statements  should  be  read  in
conjunction  with the financial statements and footnotes thereto included in the
Company's  Form 10-KSB for the year ended December 31, 2003. Comparative numbers
for the three and nine month periods ended September 30, 2003, and the Inception
to  date  data  have  been  restated to include Capitol Group Holdings financial
results as though the acquisition/merger had taken place in the beginning of the
year  2002.

Operating results for the three and nine month periods ended September 30, 2004,
are  Not necessarily indicative of the results that can be expected for the year
Ending  December  31,  2004.

Note  2  -  Land  Held  for  Development

Capitol  Group Holdings Corp., a wholly owned subsidiary of the Company acquired
1,000  lots  in  Mojave County Arizona. The lots are part of a development named
Valle  Vista  Ranch,  an  affordable,  energy  efficient senior development. The
entire  project is made up of a total of 1,624 lots. The additional 624 lots not
currently  owned  by the Company are expected to be acquired by the Company at a
later  date.  As a part of the acquisition of these lots in Arizona, the Company
assumed a liability to Mojave County, AZ for $650,000 related to unpaid property
taxes  on  the  lots,  and  assumed  a  mortgage  to the seller in the amount of
$200,000.  The  Company  is  currently  negotiating  a  private  placement stock
transaction  to  pay  off  all  debt  and  begin  development  of  the  project.

Note  3  -  Notes Payable

As  part  of  the  acquisition  of  a  partially completed building with land in
Las Vegas,  Nevada  (the  Sunset  Building)  the  company executed a note to the
seller in the amount of $1,280,000.  The note, bearing interest at 8% per annum,
calls  for monthly payments in the amount of $9,392.19, beginning June 30, 2004.
At  the  option  of  the seller of the property, any outstanding unpaid purchase
payments  to  the Seller shall be convertible into shares of Common Stock of the
Company.


NOTE  4  -  Common  Stock

On  March  25,2003,  the  Company  filed  a  registration  statement on form S-8
registering  shares  to be used to compensate various consultants to the Company
for  services,  advise  and  assistance  in  the  operation  and business of the
Company.  By  September  30,  2004 the company had issued all of these shares to
various  consultants,  for  their services. In this same registration statement,
the  Company  registered  5,000,000  shares  to be purchased by employees of the
Company, all of which had been issued by March 31, 2004. On or about January 28,
2004,  the  Company  filed  a  registration  statement  on  form S-8 registering
additional  shares  to  be used to compensate various consultants to the Company
for  services,  advise  and  assistance  in  the  operation  and business of the
Company.  As  of  September  30,  2004, none of these shares had been issued. In
addition,  in  this  same registration, the Company registered shares underlying
options  for  employees of the Company to purchase common shares of the Company.
At  June  30,  2004  all  of these shares had been purchased by employees of the
Company.  On or about April 21, 2004, the Company filed a registration statement
on  form  S-8 registering shares to be used to compensate various consultants to
the Company for services, advise and assistance in the operation and business of
the  Company. By September 30, 2004, all of these shares had been issued. In the
same  registration  statement,  the  Company  registered 90,000,000 shares to be
purchased by employees of the Company, of which all had been issued at September
30,  2004.  On  or  about  July 28, 2004, the Company filed another registration
statement  on  form  S-8  registering  shares  to  be used to compensate various
consultants  to the Company for services, advise and assistance in the operation
and  business  of  the  Company. By September 30, 2004, none of these shares had
been  issued.  In  the  same  registration  statement,  the  Company  registered
174,000,000  shares  to  be  purchased  by  employees  of  the Company, of which
12,000,000  had  been  issued  at  September  30,  2004.

                                        7
<PAGE>

Note  5  -  Preferred  Stock

As  of  September 30, 2004, 15,000,000 shares of Series B Preferred Stock of the
Company  Had  been issued and are outstanding. Amongst other rights, Each holder
of  Series  B Preferred Stock is be entitled to twenty (20) votes for each share
of  Series B Stock held at the record date for the determination of stockholders
entitled  to  vote  on any matter at any meeting of the Company's stock holders.


ITEM  2.   MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OR
             PLAN  OF  OPERATIONS


The  following  discussion  should  be  read  in  conjunction with the Financial
Statements  and  notes  thereto  included  herein.

THIS  QUARTERLY  REPORT  ON  FORM  10-QSB  CONTAINS  STATEMENTS WHICH CONSTITUTE
FORWARD-LOOKING  STATEMENTS  WITHIN THE MEANING OF SECTION 21E OF THE SECURITIES
EXCHANGE  ACT  OF  1934,  AS AMENDED. DISCUSSION CONTAINING SUCH FORWARD-LOOKING
STATEMENTS MAY BE FOUND IN THE MATERIAL SET FORTH BELOW AND UNDER "BUSINESS," AS
WELL  AS  WITHIN  THE  ANNUAL  REPORT  GENERALLY. IN ADDITION, WHEN USED IN THIS
ANNUAL  REPORT,  THE  WORDS  "BELIEVES,"  "ANTICIPATES,"  "EXPECTS,"  "PLANS,"
"INTENDS"  AND  SIMILAR  EXPRESSIONS  ARE  INTENDED  TO IDENTIFY FORWARD-LOOKING
STATEMENTS. FORWARD-LOOKING STATEMENTS AND STATEMENTS OF EXPECTATIONS, PLANS AND
INTENT ARE SUBJECT TO A NUMBER OF RISKS AND UNCERTAINTIES. ACTUAL RESULTS IN THE
FUTURE  COULD  DIFFER  MATERIALLY  FROM  THOSE  DESCRIBED IN THE FORWARD-LOOKING
STATEMENTS,  AS A RESULT, AMONG OTHER THINGS, OF CHANGES IN TECHNOLOGY, CUSTOMER
REQUIREMENTS  AND  NEEDS.  WE  UNDERTAKE  NO  OBLIGATION TO RELEASE PUBLICLY THE
RESULTS OF ANY REVISIONS TO THESE FORWARD-LOOKING STATEMENTS THAT MAY BE MADE TO
REFLECT  ANY  FUTURE  EVENTS  OR  CIRCUMSTANCES.

Because  the Company  lacks  capital,  an  investment in it involves a very high
degree of risk.

For the three month period ended September 30, 2004, the Company recorded $31 in
card  sales,  transaction  fees  and commissions from issued stored value cards,
$100,000  in  Consulting  fees,  $50,408  in  fees  for access to and use of the
RE-Info  web  site,  compared  to  $1,783  in  card  sales, transaction fees and
commissions  from issued stored value cards, $130,000 in consulting fees, and no
receipts for the RE Info web site in the same period of 2003. For the nine month
period  ended  September  30,  2004  the  Company  recorded  $124 in Card Sales,
transaction  fees  and  commissions, from issued stored value cards, $100,000 in
consulting  fees,  and  $50,408 in fees for access to and use of the RE-Info web
site,  compared  to  $1,783 in card sales, transaction fees and commissions from
issued  stored value cards, $130,000 in consulting fees, and no receipts for the
RE Info web site in the same period of 2003. The Company also received $8 in the
three  months  and  $104  in  nine  month  periods  of 2004, in interest income,
compared  to  nothing  in  the  same  periods  of  2003.

In April, 2003, the Company entered into a triangular merger, effective June 30,
2003  to  acquire Capitol Group Holdings Corporation, whose main asset is a real
estate  holding  in  Kingman,  Arizona of 1,000 residential lots which have been
designated  for  an  energy-efficient,  affordable  senior  housing project (the
"Acquisition").  The  Company  intends  to  use  the  assets  acquired  in  the
Acquisition  to  expand  its  core  business  and  product  offerings.

In June 2004, the Company acquired a partially completed office building located
in  Las  Vegas, Nevada. During the quarter ended September 30, 2004, the Company
proceeded  in  the  process  of  completing  the  interior  of the Building. The
completion  of  the  interior  was accomplished in October. The Company plans on
utilizing  a  portion of the completed offices and has leased the balance of the
building  to  an  outside lessee. The Company has also entered into an option to
acquire  undeveloped  land  adjacent  to  its existing building. Exercise of the
option and the construction of two additional buildings is pending completion of
financing  for  the  project.

In  June,  2004,  the  Company  announced  the  launch  of  a  beta site for its
subscription Web site (www.r-einfo.net) The site was fully launched on August 1,
2004  listing  information on foreclosure recordings, auction listings, property
profile  information  and  REO properties. As a subscription service, users will
pay  a  monthly  fee to access the available information. In November, 2004, the
Company  determined that there were certain problems being encountered by users.
The  Company  also  has  entered into an agreement with a third party company to
make additional information available on the site and has decided to temporarily
close  the  Internet  site  for  approximately  six  weeks to address the access
problem  and  to  add  access  to  the  expanded  data  on  the  site.

The  Company  does  not  have  any off-balance sheet arrangements or contractual
obligations  that are likely to have or are reasonably likely to have a material
current  or  future  effect  on  the  Company's  financial condition, changes in
financial  condition,  revenues  or  expenses, results of operations, liquidity,
capital  expenditures  or  capital resources that have not been disclosed in the
Company's  financial  statements.

Forward  Looking  Statements

In  connection  with,  and  because  it  desires to take advantage of, the "safe
harbor"  provisions of the Private Securities Litigation Reform Act of 1995, the
Company  cautions  readers  regarding  certain forward looking statements in the
following  discussion  and  elsewhere  in this report and in any other statement
made  by, or on the behalf of the Company, whether or not in future filings with
the  Securities  and  Exchange  Commission.  Forward  looking  statements  are
statements  not  based  on  historical  information  and  which relate to future
operations, strategies, financial results or other developments. Forward looking
statements  are  necessarily  based  upon  estimates  and  assumptions  that are
inherently  subject  to  significant  business,  economic  and  competitive
uncertainties  and contingencies, many of which are beyond the Company's control
and  many  of  which,  with respect to future business decisions, are subject to
change.  These  uncertainties  and  contingencies  can affect actual results and
could  cause  actual  results  to  differ materially from those expressed in any
forward  looking  statements  made by, or on behalf of, the Company. The Company
disclaims  any  obligation  to  update  forward  looking  statements.


                                    8
<PAGE>

ITEM  3.  CONTROLS  AND  PROCEDURES

Evaluation  of  disclosure  controls  and  procedures.
Our  chief  executive  officer  and  chief  financial  officer has reviewed and
evaluated  the  effectiveness  of  our  disclosure  controls  and procedures (as
defined  in  Rules  13a-14  and 15d-14 under the Securities Exchange Act of 1934
(the  "Exchange Act"), as of a date within ninety days before the filing of this
quarterly  report.  Based  on  that  evaluation, the chief executive officer and
chief  financial officer have concluded that our current disclosure controls and
procedures  are effective to ensure that information required to be disclosed by
us  in  reports  that  we  file  or  submit  under the Exchange Act is recorded,
processed,  summarized,  and  reported  within the time periods specified in the
Commission's  rules  and  forms.

Changes  in  internal  controls.
There have not been any significant changes in our internal controls or in other
factors that could significantly affect these controls subsequent to the date of
their evaluation. There were no significant deficiencies or material weakness in
the  internal  controls,  and  therefore  no  corrective  actions  were  taken.

                                        9
<PAGE>

                           PART  II.  OTHER  INFORMATION

ITEM  1.   LEGAL  PROCEEDINGS  -  NONE

ITEM  2.   CHANGES  IN  SECURITIES

     a)  None

     b)  NONE

     c)  During  the quarter ended September 30, 2004 there were no unregistered
shares  of the Company's common stock issued. During the quarter ended September
30, 2004, 3,000,000 shares of the Company's Series B preferred stock were issued
to  individuals  as compensation for services. Due to an oversight in the timely
filing of a document with the Nevada Secretary of State, 3,165,000 shares of the
Company's series B preferred stock issued and reported in the quarter ended June
30,  2003,  and  4,000,000  shares  issued  and  reported in December, 2003 were
cancelled  and  reissued  in  the  quarter  ended September, 2004 There being no
market  for the preferred stock, the stock was valued at its par value of $0.001
per  share.  The  Series  B preferred stock is convertible at any time to common
stock of the Company at ten shares of common stock for each 1 share of preferred
stock.  The  shares  are  exempt  from  registration  under  Section 4(2) of the
Securities  Act  of  1933.

     d)  None

     e)  None

ITEM  3.   DEFAULTS  UPON  SENIOR  SECURITIES:  -  NONE

ITEM  4.   SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS:  -  none

ITEM  5.   OTHER  INFORMATION  -  NONE

ITEM  6.   EXHIBITS  AND  REPORTS  ON  FORM  8-K  -

     (a)   Exhibits  None

     (b)   Reports on Form 8-K: On September 10, 2004 an 8K (amended on form 8KA
on  September 22,2004) was filed announcing the sale of unregistered securities.


     Pursuant  to  the  requirements of the Securities Exchange Act of 1934, the
Registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  thereunto  duly  authorized.

                              GLOBAL  LINKS  CORP.


Date:  August 13, 2004          By:  /Frank  Dobrucki
                                ---------------------------
                                Frank  Dobrucki,
                                President,  and  CEO,

                                      10
<PAGE>


                  CERTIFICATION  PURSUANT  TO
         SECTION  302  OF  THE  SARBANES-OXLEY  ACT  OF  2002

                     CERTIFICATIONS
I,  Frank  Dobrucki,  certify  that:
1.  I  have reviewed this quarterly report on Form 10-QSB of Global Links Corp.;
2.  Based  on  my  knowledge,  this quarterly report does not contain any untrue
statement  of a material fact or omit to state a material fact necessary to make
the  statements  made, in light of the circumstances under which such statements
were  made,  not misleading with respect to the period covered by this quarterly
report;

3.  Based  on  my  knowledge,  the  financial  statements,  and  other financial
information  included  in  this quarterly report, fairly present in all material
respects  the  financial  condition, results of operations and cash flows of the
registrant  as  of,  and  for,  the  periods presented in this quarterly report;

4.  The  registrant's  other  certifying  officers  and  I  are  responsible for
establishing  and  maintaining disclosure controls and procedures (as defined in
Exchange  Act  Rules  13a-14  and  15d-14)  for  the  registrant  and  we  have:
a) designed  such  disclosure  controls  and  procedures to ensure that material
information relating to the registrant, including its consolidated subsidiaries,
is  made  known  to  us by others within those entities, particularly during the
period  in  which  this  quarterly  report  is  being  prepared;
b) evaluated  the  effectiveness  of  the  registrant's  disclosure controls and
procedures  as  of  a  date  within  90  days  prior  to the filing date of this
quarterly  report  (the  "Evaluation  Date");  and
c) presented in this quarterly report our conclusions about the effectiveness of
the  disclosure  controls  and  procedures  based  on  our  evaluation as of the
Evaluation  Date;

5. The registrant's other certifying officers and I have disclosed, based on our
most  recent evaluation, to the registrant's auditors and the audit committee of
registrant's  board  of  directors  (or  persons  performing  the  equivalent
functions):
d)  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
e)  any  fraud,  whether  or  not  material,  that  involves management or other
employees who have a significant role in the registrant's internal controls; and

6.  The  registrant's  other  certifying  officers  and I have indicated in this
quarterly  report  whether  or  not  there  were significant changes in internal
controls  or  in other factors that could significantly affect internal controls
subsequent  to  the date of our most recent evaluation, including any corrective
actions  with  regard  to  significant  deficiencies  and  material  weaknesses.

Date:  November 5, 2004
                                        /s/Frank  Dobrucki
                                        ------------------
                                        Frank  Dobrucki
                                        President
                                        and  Chief  Executive  Officer
                                       (Principal  Executive  Officer)

                                        11
<PAGE>

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


I,  Frank Dobrucki, Chief Executive Officer for Global Links Corp. certify that:

1.  I  have  reviewed the quarterly report on Form 10-QSB of Global Links Corp.;

2.  Based  on  my  knowledge,  this quarterly report does not contain any untrue
statement  of a material fact or omit to state a material fact necessary to make
the  statements  made, in light of the circumstances under which such statements
were  made,  not misleading with respect to the period covered by this quarterly
report;

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial
information  included  in  this quarterly report, fairly present in all material
respects  the  financial  condition, results of operations and cash flows of the
registrant  as  of,  and  for,  the  periods presented in this quarterly report.

Dated  November 5, 2004

                                  /s/Frank  Dobrucki
                                  ------------------
                                  Frank  Dobrucki
                                  President
                                  and  Chief  Executive  Officer
                                  (Principal  Executive  Officer)



                                     12
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