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: March 31, 2003

                         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.)


                             1280 Bison, Suite B9-529
                             Newport Beach, California
                    (Address of principal executive offices)

                                      92660
                                   (Zip Code)

                                 (949)  451-4518
                                 ---------------
                           (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 only class of common stock issued and
outstanding,  as  of  April 10, 2003,  was  130,512,000.

                                        1
<PAGE>

                                     PART I

ITEM  1.   FINANCIAL  STATEMENTS.

The  unaudited  financial  statements for the three month period
ended  March 31, 2003,  are  attached  hereto.

                                        2
<PAGE>
<TABLE>
<CAPTION>

                               UNITED TRADING.COM
                        (A Development Stage Enterprise)
                                  BALANCE SHEET


                            ASSETS
                            ------
                                                    March 31, 2003    Dec. 31, 2002
                                                      (Unaudited)
                                                      ------------    -------------
<S>                                                   <C>             <C>
CURRENT ASSETS
   Cash. . . . . . . . . . . . . . . . . . . . . . .  $         -           325
   Deposits. . . . . . . . . . . . . . . . . . . . .           99           127
                                                      ------------    ----------

Total Current Assets . . . . . . . . . . . . . . . .           99           452
                                                      ------------    ----------

PROPERTY AND EQUIPMENT
   Fixed Assets                                                 -             -
                                                      ------------    ----------

      Total Property and Equipment . . . . . . . . .            -             -
                                                      ------------    ----------

OTHER ASSETS . . . . . . . . . . . . . . . . . . . .            -             -
                                                      ------------    ----------

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

      Total Assets . . . . . . . . . . . . . . . . .  $        99     $     452
                                                      ============    ==========


                 Liabilities and Shareholder Equity

CURRENT LIABILITIES
   Accounts payable. . . . . . . . . . . . . . . . .  $    11,896     $   8,867
   Payable to officers . . . . . . . . . . . . . . .      279,883       222,298
   Loan from officer . . . . . . . . . . . . . . . .       20,300         3,500
                                                      ------------    ----------
Total Current Liabilities. . . . . . . . . . . . . .      312,079       234,665

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

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

                                                          312.079       234.665
                                                      ------------    ----------

STOCKHOLDERS' EQUITY
   Common Stock Par value $0.001 (500,000,000 shares
     authorized, 130,512,000,and 12,125,000 issued
     and outstanding). . . . . . . . . . . . . . . .      130,512        12,125
   Additional Paid-in Capital. . . . . . . . . . . .    1,370,752     1,328,052
   Retained Deficit - accumulated during
      Development Stage. . . . . . . . . . . . . . .   (1,813,244)   (1,574,390)
                                                      ------------    ----------

   Total Stockholders' Equity. . . . . . . . . . . .     (311,980)     (234,213)
                                                      ------------    ----------

      Total Liabilities and
              Stockholders' Equity . . . . . . . . .  $        99     $     452
                                                      ============    ==========


See accompanying notes to financial statements
</TABLE>
                                       3
<PAGE>
<TABLE>
<CAPTION>

                                        UNITED TRADING.COM
                                 (A Development Stage Enterprise)
                                      STATEMENT OF OPERATIONS
                                            (Unaudited)
                                                                                      Inception
                                                  Three months     Three Months    December 31, 1994
                                                     Ended            Ended              Thru
                                                  March 31, 2003   March 31, 2002    March 31, 2003
                                                 ---------------  ---------------  ---------------
<S>                                              <C>              <C>              <C>
REVENUES

   Consulting fees. . . . . . . . . . . . . . .  $            -   $            -   $      544,894
   Sales. . . . . . . . . . . . . . . . . . . .               -                -          770,000
   Interest Income. . . . . . . . . . . . . . .               -                -            3,764
                                                 ---------------  ---------------  ---------------

      Total Revenues. . . . . . . . . . . . . .               -                -        1,318,658

EXPENSES

   General and Administrative . . . . . . . . .          61,579          107,476          766,744
   Officer Compensation . . . . . . . . . . . .          41,325            1,000          220,824
   Consulting fees. . . . . . . . . . . . . . .         135,950           21,599          689,802
   Allowance for Uncollectable Debt . . . . . .               -                -          160,937
   Loss from write-down of software . . . . . .               -          538,492          538,492
   Loss from write-down of notes receivable . .               -          406,067          406,067
   Depreciation and Amortization. . . . . . . .               -           64,508          164,508
   Loss from activities of NetBet . . . . . . .               -                -          184,528
                                                 ---------------  ---------------  ---------------

      Total Expenses. . . . . . . . . . . . . .         238,854        1,139,426        3,131,902
                                                 ---------------  ---------------  ---------------

Net Pre-Tax Income (Loss) . . . . . . . . . . .  $     (238,854)  $   (1,139,426) $    (1,813,244)

   Income Taxes (Note 4). . . . . . . . . . . .               -           40,000                -
                                                 ---------------  ---------------  ---------------

Net Income (Loss) After Taxes . . . . . . . . .  $     (238,854)  $   (1,099,426)  $   (1,813,244)
                                                 ===============  ===============  ===============

Net Income (loss) per
    Common Share, basic and diluted . . . . . .  $      ( 0.038)  $       (0.213)   $     ( 0.811)
                                                 ===============  ===============  ===============

Weighted Average number of Common
   Shares outstanding, basic and diluted
   adjusted for 1/80 reverse split in 1999,
    3/1 forward spit in October, 2000,
   and 1/8 reverse split in 2001 . . . . . . . .      6,352,120        5,150,300        2,236,806
                                                 ===============  ===============  ===============


See accompanying notes to financial statements

</TABLE>

                                       4
<PAGE>

<TABLE>
<CAPTION>

                                         UNITED TRADING.COM
                                  (A Development Stage Enterprise)
                                      STATEMENT OF CASH FLOWS
                                            (Unaudited)

                                                                                       Inception
                                                   Three Months     three Months       Dec 31, 1994
                                                       Ended            Ended             Thru
                                                  March 31, 2003   March 31, 2002    March 31, 2003
                                                  ---------------  ---------------  ---------------
<S>                                               <C>              <C>              <C>

OPERATING ACTIVITIES
----------------------------------
Net Income (Loss). . . . . . . . . . . . . . . .  $     (238,854)  $   (1,099,426)     ($1,813,244)
Adjustments to reconcile Net Loss to Cash
      provided (used) by operating activities:
   Depreciation and Amortization . . . . . . . .               -           64,792          140,963
   Loss on disposal of office Furniture & Equip.               -           10,258           15,972
   Loss on write-off of software for license . .               -          538,492          538,492
   loss on cancellation of notes receivable. . .               -          406,067          406,067
   Common stock issued for services. . . . . . .         145,450                -          312,648
 Changes in operating assets and liabilities:
   Increase (decrease) in Accounts Payable . . .           3,029           15,078           52,316
   Increase (decrease) in Payable to officers. .          73,222           40,421          255,099
   (Increase) decrease in Receivable from
      Software License Sales . . . . . . . . . .               -          133,933         (406,067)
   (Increase) decrease in Other Receivables. . .               -                -                -
   Increase (decrease) in Advance License Fees .               -          (91,300)               -
   (Increase) decrease in Deposits . . . . . . .              28           25,000              (99)
   Increase (decrease) in Deferred Taxes . . . .               -          (40,000)               -
                                                  ---------------  ---------------  ---------------

Net cash provided by Operating Activities. . . .         (17,125)            3,315        (497,853)
                                                  ---------------  ---------------  ---------------

INVESTMENT ACTIVAITIES
--------------------------------------
   Decrease (increase) in Property and
      Equipment. . . . . . . . . . . . . . . . .               -                -          (36,318)
   Decrease (increase) in Software for
      License. . . . . . . . . . . . . . . . . .               -          (27,400)        (661,618)
  Decrease (increase) in  Organization Costs . .               -                -           (1,190)
                                                  ---------------  ---------------  ---------------

Net cash (used) by Investment activities . . . .               -          (27,400)        (699,126)
                                                  ---------------  ---------------  ---------------

FINANCING ACTIVITIES
---------------------------------
   Disposal of Office Furniture & Equip. . . . .               -            3,700            3,700
   Increase (decrease) in Common Stock . . . . .               -                -        1,172,979
   Increase in Cash loans from officers. . . . .          16,800                -           20,300
                                                  ---------------  ---------------  ---------------

Net cash provided by Financing Activities. . . .          16,800            3,700        1,196,979
                                                  ---------------  ---------------  ---------------

Increase (decrease) in Cash. . . . . . . . . . .            (325)         (20,385)               -

Cash at Beginning of Period. . . . . . . . . . .             325           21,975                -
                                                  ---------------  ---------------  ---------------

Cash at End of Period. . . . . . . . . . . . . .  $            -   $        1,590   $            -
                                                  ===============  ===============  ===============


See accompanying notes to financial statements

</TABLE>

                                        5
<PAGE>


                               UNITED TRADING.COM
                        (A Development Stage Enterprise)
                          NOTES TO FINANCIAL STATEMENTS
                                 March 31, 2003


NOTE  1  -  Basis  of  Presentation
            ------------------------
The accompanying consolidated balance sheet of United Trading.Com (A Development
Stage  Company) at March 31, 2003, and the consolidated statements of operations
for  the  three  month  periods ended March 31, 2003 and 2002 and the cumulative
period  during the development stage through March 31, 2003 and the statement of
cash  flows  for  three  month  periods ended  March  31,  2003 and 2002 and the
cumulative period during the development stage through March 31, 2003, 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,  2002.

Operating  results  for  the  three  month  period ended March 31, 2003, are not
necessarily  indicative  of the results that can be expected for the year ending
December  31,  2003.


NOTE  2  -  Common Stock

On  March 25, the Company files a registration statement on form S-8 registering
shares  to  be  used to compensate various consultants to the Company for advise
and  assistance  in the operation and business of the Company. By March 31, 2003
the  company  had  issued  approximately  100 million of these shares to various
consultants  for  their  services.  On or about March 29, the Company's Board of
directors  determined  to  effect  a  reverse  stock split of 1 new share for 40
existing shares outstanding, with the effective date to be on or about April 15,
2003.  At  March  31,  2003,  there  were  130,512,000  common  shares  issued
outstanding.  Following  this reverse split of 1 for 40, there will be 3,262,800
shares  outstanding.

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.

The  Company recorded no revenues  for the quarters
ended  March 31, 2003, or 2002 .


In  2002, Management determined to expand its stated goals from entering the ATM
market  by  the acquisition of an operating ATM company to include the marketing
and  processing  of  electronic  transactions through various stored value cards
such as payroll cards, loyalty cards, gift cards and debit cards. In this regard
the Company established various Strategic marketing agreements and joint venture
agreements  to  market  electronic  transaction  products  and  other  strategic
alliance  agreements  for the processing and control of electronic transactions.
During  the  quarter  ended March 31, 2003, the Company continued to work on its
objective  and  continued  to  enter  into  additional  marketing  and  reseller
agreements.  However, by the end of the quarter ended March 31,2003, the Company
had  not  been  able  to consummate any actual sales of its products. Currently,
while  working  to  generate  sales  revenue  for  the  Company it has also been
searching  for  other  alternatives  for  the  Company's  survival.

In  view  of  the  fact that the Company has experienced continued negative cash
flow  for  the  past  year,  there  is  significant  concern that without some a
business  combination  that  will  provide the Company with additional resources
and,  or  infusion  of  additional  capital  the Company will not survive in the
current  economic  climate.  For  this  reason,  the  Company  has  continued to
investigate  alternatives.  To  date, while there have been numerous discussions
with  var  ious  groups  interested  in  entering  into  some  sort  of business
combination  with  the  Company,  no  agreements  have  been  executed.

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.


                                        7
<PAGE>

                           PART II. OTHER INFORMATION

ITEM  1.   LEGAL  PROCEEDINGS  -  NONE

ITEM  2.   CHANGES  IN  SECURITIES

     a) On  or  about  March  29, the Company's Board of directors determined to
effect a reverse  stock split of 1 new share for 40 existing shares outstanding,
 with the effective  date  to  be on or about April 15, 2003. At March 31, 2003,
there were 130,512,000  common shares issued outstanding. Following this reverse
split  of  1  for  40,  there  will  be  3,262,800  shares  outstanding.


     b)  NONE

     c)  During  the  quarter ended March 31, 2003 15, shares of common stock of
the Company  were  issued  on March 28, 2003 at a price of $0.001 per share. All
such  shares  were  issued  without  registration pursuant to the exemption from
registration  under  Section  4(2)-33  of the Securities Act of 1933. The shares
were  issued to James G. Brewer, President and Director in lieu of compensation.
Mr. Brewer's Officer Agreement allows Mr. Brewer to receive compensation amounts
in  excess  of  $6,000  per  month to be taken in restricted common stock of the
Company  at  a  price  of  60% of the closing price on the date of exercise. The
closing  price  of  the stock on March 28 was $.0011 Bid, $.0017 Ask (last trade
$.0013). Accordingly, the exercise price to Mr. Brewer would be $.00078, however
the  trade  was made at the par value of $.001. The shares issued by the Company
to  Mr.  Brewer  contain  restrictive  legends  as to future sales of the stock.
Currently,  Mr.  Brewer  is  owed  $171,863  in Salary of which $63,863 could be
received  in  common  stock  of  the  Company.

     d)   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:  None


     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.

                              UNITED  TRADING.COM


Date:  April 11,  2003       By:  /James G. Brewer
                                ---------------------------
                                James G. Brewer, President, CEO, CFO and
                                Chief Accounting Officer

                                        8
<PAGE>


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

     I,  James G. Brewer, Chief Executive Officer and Chief Financial Officer of
Global  Links  Corp.,  certify  that:

     1.   I  have  reviewed this Quarterly Report on Form 10-QSB of Global Links
Corp.

     2.  Based on my knowledge, this Qarterly 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.   I  am 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 any consolidated
subsidiaries,  is made known to me 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  my  conclusions  about  the
effectiveness  of  the disclosure controls and procedures based on my evaluation
as  of  the  Evaluation  Date;

     5.   I  have  disclosed,  based  on  my  most  recent  evaluation,  to  the
Registrant's  auditor  and  the  Registrant's  board  of  directors  (or persons
performing  the  equivalent  function);

     a)   all  significant  deficiencies  in the design or operation of internal
controls  which  could  adversely  affect  the  Registrant's  ability to record,
process,  summarize  and  report  financial  data  and  have  identified for the
Registrant's  auditors  any  material  weaknesses  in  internal  controls;  and

     b)   any  fraud, whether or not material, that involves management or other
employees who have a significant role in the Registrant's internal controls; and

     6.     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 my most recent
evaluation,
including  any  corrective  actions  with regard to significant deficiencies and
material  weaknesses.

Dated:  April 11, 2003         Signature:  /s/  James  G.  Brewer
                                           ---------------------------
                                           James  G.  Brewer
                                           Chief  Executive  Officer,  and
                                           Chief  Financial  Officer


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


     In  connection  with  the  Quarterly  Report  of  Global  Links  Corp. (the
"Company")  on  Form  10-QSB for the Quarter ended March 31, 2003, as filed with
the  Securities  and  Exchange  Commission on the date hereof (the "Report"), I,
James G. Brewer, Chief Executive Officer, President, and Chief Financial Officer
of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to  Section  906  of  the  Sarbanes-Oxley  Act  of  2002, that to the best of my
knowledge  and  belief:  (1)  The Report fully complies with the requirements of
Section  13(a)  or  15(d)  of  the  Securities  Exchange  Act  of  1934;  and

     (2)  The  information  contained  in  the  Report  fairly  presents, in all
material  respects,  the  financial  condition  and  result of operations of the
Company.

     Dated: April 11, 2003                /s/  James  G.  Brewer
                                          ----------------------------
                                          James  G.  Brewer,  Chief
                                          Executive  Officer,  President,
                                          and  Chief  Financial  Officer