UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

    [X]   QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
          ACT OF 1934
          For the quarterly period ended March 31, 2003

    [ ]   TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
          SECURITIES EXCHANGE ACT OF 1934 for the transition period from
          _________________ to _______________

                         Commission File Number 0-07418

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


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

                7240 Brittmoore, Suite 118, Houston, Texas 77041
--------------------------------------------------------------------------------
                    (Address of principal executive offices)

                                 (713) 896-0500
--------------------------------------------------------------------------------
                           (Issuer's telephone number)



     Check  whether the issuer has (1) filed all reports required to be filed by
Section  13  or 15(d) of the Exchange Act during the past 12 months (or for such
shorter  period  that  the registrant was required to file such reports) and (2)
has  been  subject  to  such  filing  requirements  for  the  past  90  days.

                             Yes [X]         No [_]

     As  of  May  15,  2003,  there were outstanding 14,190,010 shares of common
stock,  $.02  par  value  per  share.

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


<PAGE>
                                  ELINEAR, INC.
                              INDEX TO FORM 10-QSB
                                 MARCH 31, 2003

                                                                        Page No.
                                                                        --------
PART I    FINANCIAL INFORMATION

          Item 1.    Financial Statements

                     Condensed Consolidated Balance Sheets                  3
                       March 31, 2003  (unaudited) and December 31, 2002
                       pro forma unaudited

                     Condensed Consolidated Statements of Operations        4
                       (unaudited) Three Months Ended March 31, 2003
                       and 2002

                     Condensed Consolidated Statement of Changes in         5
                       Shareholders' Equity (Deficit) Three Months
                       Ended March 31, 2003 (unaudited)
                       and Year Ended December 31, 2002 pro forma
                       unaudited

                     Condensed Consolidated Statements of Cash Flows        6
                       (unaudited) Three Months Ended March  31,
                       2003 and 2002

                     Notes to Unaudited Condensed Consolidated              7
                       Financial Statements

          Item 2.    Management's Discussion and Analysis of               12
                       Results of Operations and Financial Condition

          Item 3.    Controls and Procedures                               15

PART II   OTHER INFORMATION

          Item 1.    Legal Proceedings                                     15

          Item 2.    Changes in Securities and Use of Proceeds             17

          Item 3.    Defaults Upon Senior Securities                       17

          Item 4.    Submission of Matters to a Vote of Security Holders   17

          Item 5.    Other Information                                     17

          Item 6.    Exhibits and Reports on Form 8-K                      18


                                        2
<PAGE>
<TABLE>
<CAPTION>
                              PART I.  FINANCIAL INFORMATION

Item 1.     FINANCIAL STATEMENTS

                                         ELINEAR, INC.
                                       AND SUBSIDIARIES
                             CONDENSED CONSOLIDATED BALANCE SHEETS


                                                                          March 31,     December 31,
                                                                             2003           2002
                                                                         ----------------------------
                              ASSETS                                     (Unaudited)    (See Note 1)
                                                                                        (unaudited)
<S>                                                                      <C>           <C>
Current assets:
    Cash                                                                 $    42,163   $     140,834
    Accounts receivable, net of allowance of $59,200 at March 31, 2003
      and December 31, 2002                                                1,808,458       1,653,441
    Note receivable                                                           43,500              --
    Inventory                                                                192,718          16,947
    Unbilled services                                                             --          13,748
    Other current assets                                                      25,025          22,082
                                                                         ----------------------------
        Total current assets                                               2,111,864       1,847,052
                                                                         ----------------------------
Property and equipment                                                        81,261          81,261
Less accumulated depreciation                                                (41,671)        (35,145)
                                                                         ----------------------------
        Net property and equipment                                            39,590          46,116
Other assets                                                                  11,484          10,180
                                                                         ----------------------------
Total assets                                                             $ 2,162,938   $   1,903,348
                                                                         ============================

          LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)

Current liabilities:
    Accounts payable, trade                                              $ 1,585,253   $   1,495,034
    Accrued liabilities                                                      127,196         195,684
    Accrued liabilities due to officers                                      155,000          64,000
    Deferred revenue                                                           7,500          10,000
                                                                         ----------------------------
        Total current liabilities                                          1,874,949       1,764,718
                                                                         ----------------------------
Long-term debt due to officers                                               266,888         239,900
                                                                         ----------------------------
Commitments and contingencies (Note 5)
Shareholders' equity (deficit):
    Preferred stock, $.02 par value, 10,000,000 shares authorized,
      none issued                                                                 --              --
    Common stock, $.02 par value, 100,000,000 shares authorized,
      14,030,260 shares issued and outstanding at March 31, 2003
      and December 31, 2002                                                  280,606         280,606
    Additional paid-in capital                                                13,188              --
    Accumulated deficit                                                     (272,693)       (381,876)
                                                                         ----------------------------
         Total shareholders' equity (deficit)                                 21,101        (101,270)
                                                                         ----------------------------
Total liabilities and shareholders' equity (deficit)                     $ 2,162,938   $   1,903,348
                                                                         ============================

See accompanying notes to unaudited condensed consolidated financial statements.
</TABLE>


                                        3
<PAGE>
<TABLE>
<CAPTION>
                                    ELINEAR, INC.
                                  AND SUBSIDIARIES
                  CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                    (UNAUDITED)

                                                        For the Three Months Ended
                                                                 March 31,
                                                        ---------------------------
                                                            2003          2002
                                                        ---------------------------
                                                                      (See Note 1)
<S>                                                     <C>           <C>
Revenue                                                 $ 3,369,597   $    904,278
Cost of sales                                             2,700,374        868,613
                                                        ---------------------------
        Gross profit                                        669,223         35,665
                                                        ---------------------------

Operating expenses:
    Selling, general and administrative expenses:
       Payroll and related expenses                         284,172        125,382
       Office administration                                 68,187         64,769
       Professional services                                169,626         65,769
       Other                                                 28,179         69,151
                                                        ---------------------------
    Total selling, general and administrative               550,164        325,071
    Depreciation                                              5,482          4,397
                                                        ---------------------------
        Total operating expenses                            555,646        329,468
                                                        ---------------------------

Income (loss) from operations                               113,577       (293,803)

Other income (expense):
    Interest, net                                            (4,394)        (1,836)
    Other expense                                                --         (9,961)
                                                        ---------------------------
Income (loss) before income taxes                           109,183       (305,600)
Pro forma income tax expense                                 37,000             --
                                                        ---------------------------
Pro forma net income (loss)                             $    72,183   $   (305,600)
                                                        ===========================

Pro forma net income (loss) per share:
    Basic                                               $      0.01         ($0.02)
                                                        ===========================
    Diluted                                             $      0.01         ($0.02)
                                                        ===========================

Weighted average number of common shares outstanding:
    Basic                                                14,030,260     13,904,757
                                                        ===========================
    Diluted                                              14,030,260     13,904,757
                                                        ===========================

See accompanying notes to unaudited consolidated financial statements.
</TABLE>


                                        4
<PAGE>
<TABLE>
<CAPTION>
                                                    ELINEAR, INC.
                                                  AND SUBSIDIARIES
                      CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
                   FOR THE YEAR ENDED DECEMBER 31, 2002 AND THREE MONTHS ENDED MARCH 31, 2003


                                                  Common Stock       Additional                        Total
                                              --------------------    Paid-in     Accumulated     Shareholders'
                                                Shares     Amount     Capital       Deficit     Equity (Deficit)
                                              ------------------------------------------------------------------
<S>                                           <C>         <C>       <C>           <C>          <C>
Balances January 1, 2002,                        905,000  $ 18,100  $ 1,205,509   $ (909,781)  $        313,828
    as previously reported
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)          --                 --
Stock issued in reorganization                12,961,979   259,240   (1,332,204)     759,233           (313,731)
Net loss                                              --        --           --     (231,328)          (231,328)
                                              ------------------------------------------------------------------
Balances, December 31, 2002, restated         14,030,260   280,606           --     (381,876)          (101,270)
Issuance of options for forgiveness of debt           --        --       13,188           --             13,188
Net income for period                                 --        --           --      109,183            109,183
                                              ------------------------------------------------------------------
Balances, March 31, 2003 (unaudited)          14,030,260  $280,606  $    13,188   $ (272,693)  $         21,101
                                              ==================================================================

See accompanying notes to unaudited condensed consolidated financial statements.
</TABLE>


                                        5
<PAGE>
<TABLE>
<CAPTION>
                                      eLINEAR, INC.
                                     AND SUBSIDIARIES
                      CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                    FOR THE THREE MONTHS ENDED MARCH 31, 2003 AND 2002
                                        (UNAUDITED)


                                                                    2003         2002
                                                                 -------------------------
                                                                             (See Note 1)
<S>                                                              <C>         <C>
Cash flows provided used by operating activities:
    Net income (loss)                                            $ 109,183   $   (305,600)
    Adjustments to reconcile net income (loss) to cash used by
     operating activities:
        Depreciation                                                 6,526          6,139
        Stock issued for compensation                                   --          8,000
        Loss on disposal of property and equipment                      --         10,059
        Loss on adjustment of assets held for sale to
             net realizable value                                       --         16,749
        Changes in assets and liabilities:
            Accounts receivable                                   (155,017)      (205,315)
            Notes receivable                                       (43,500)            --
            Inventory                                             (175,771)       (63,559)
            Unbilled services                                       13,748            873
            Other current assets                                    (2,943)        (9,869)
            Accounts payable                                        90,219        278,554
            Accrued liabilities                                    (55,300)       (11,209)
            Accrued liabilities due to officers                     91,000             --
            Deferred revenue                                        (2,500)        17,507
                                                                 -------------------------
Net used by operating activities                                  (124,355)      (257,671)
                                                                 -------------------------

Cash flows from investing activities:
    Purchase of property and equipment                                  --        (25,606)
    Deposits                                                        (1,304)        (2,694)
                                                                 -------------------------
Net cash used by investing activities                               (1,304)       (28,300)
                                                                 -------------------------

Cash flows from financing activities:
    Proceeds from notes payable due to officers                     52,038        200,700
    Repayment of notes payable due to officers                     (25,050)        (6,100)
                                                                 -------------------------
Net cash provided by financing activities                           26,988        194,600
                                                                 -------------------------
Net decrease in cash                                               (98,671)       (91,371)
Cash and cash equivalents, beginning of period                     140,834        111,545
                                                                 -------------------------
Cash and cash equivalents, end of period                         $  42,163   $     20,174
                                                                 =========================


Non-cash transactions:
    Issuance of options for forgiveness of debt                  $  13,188   $         --
                                                                 =========================

See accompanying notes to unaudited condensed consolidated financial statements.
</TABLE>


                                        6
<PAGE>
                                  ELINEAR, INC.
                                AND SUBSIDIARIES
         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2003


Note  1.     Organization  and  Nature  of  Business

     STATEMENT  OF  INFORMATION  FURNISHED

     The  accompanying  unaudited  consolidated financial statements of eLinear,
Inc.  and  Subsidiaries (the "Company" or "eLinear") have been prepared pursuant
to  the  rules  and  regulations  for  interim  financial  information  and  the
instructions to Form 10-QSB and Regulation S-B. Accordingly, certain information
and  footnote  disclosures normally included in financial statements prepared in
accordance  with  generally  accepted accounting principles in the United States
have  been  omitted.  In  the  opinion of management, the unaudited consolidated
financial  statements  contain  all  adjustments  (consisting  of  only  normal
recurring  accruals)  necessary  to  present fairly the financial position as of
March 31, 2003, and the results of operations and cash flows for the three-month
periods  ended  March  31,  2003  and  2002.

     The  preparation  of  financial  statements  in  conformity  with generally
accepted  accounting  principles  requires  management  to  make  estimates  and
assumptions  that  affect  the  reported  amounts  of assets and liabilities and
disclosure  of  contingent  assets  and liabilities at the date of the financial
statements  and  reported  amounts  of revenue and expenses during the reporting
period.  Operating results for interim periods are not necessarily indicative of
the  results that may be expected for the complete fiscal year. The accompanying
unaudited  condensed  consolidated  financial  statements  should  be  read  in
conjunction with the audited consolidated financial statements and notes thereto
included  in  the  Company's  Annual  Report  on  Form 10-KSB for the year ended
December 31, 2002, previously filed with the Securities and Exchange Commission.

     Reclassifications - Amounts in the prior period's financial statements have
been  reclassified as necessary to conform to the current period's presentation.

     BUSINESS

     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 joined the Board of Directors of eLinear, and (b)
the officers of eLinear are as follows: Jon V. Ludwig - chief executive officer;
Kevan M. Casey - president and treasurer, Tommy Allen - executive vice president
of  sales  and  assistant  treasurer  and  J.  Leonard  Ivins  -  secretary. The
accompanying  financial  statements for the year ended December 31, 2002 and for
the  three  months  ended  March  31,  2003  have  been  restated to present the
financial  condition and results of operations of the merged companies as if the
merger  had  occurred  at  January 1,  2002.

     eLinear,  Inc. 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
technology.  The 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


                                        7
<PAGE>
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.

     NetView  was  incorporated  in  the  State  of Texas in December 2001 as an
S-Corporation  and  commenced operations on January 1, 2002. Upon the completion
of  the  merger,  NetView  terminated  its  S-Corporation  status for income tax
purposes.

     NetView  is  an  advanced  information  technology  solutions  company that
provides  its  customers  with  network and storage solutions infrastructure and
related  services.  NetView's  focus  is on creating long-term recurring revenue
streams  from  a  diverse client base. NetView markets its products and services
through  its  own  direct sales and marketing team, direct mail and trade shows.

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

Note  2.     Property  and  Equipment

     Property  and  equipment  consist  of  the  following at March 31, 2003 and
December  31,  2002:

<TABLE>
<CAPTION>
                                       March 31,    December 31,
                                         2003           2002
                                      ---------------------------
<S>                                   <C>          <C>
          Automobile                  $   12,806   $      12,806
                                      ---------------------------
          Leasehold improvements           2,350           2,350
          Computer equipment              46,030          46,030
          Furniture and equipment         20,075          20,075
                                      ---------------------------
                                          81,261          81,261
          Accumulated depreciation       (41,671)        (35,145)
                                      ---------------------------
          Net property and equipment  $   39,590   $      46,116
                                      ===========================
</TABLE>

Note  3.     Related  Party  Transactions

     Notes  payable  and  accrued  liabilities  due  to  officers of the Company
consist  of  the  following  at  March  31,  2003  and  December  31,  2002:

<TABLE>
<CAPTION>
                                                                        March 31,   December 31,
                                                                           2003         2002
                                                                        -------------------------
<S>                                                                     <C>         <C>
          Note payable to an officer with interest at 7% per annum and
          principal and interest due July 1, 2004, without collateral.  $  122,488  $      89,000

          Note payable to an officer with interest at 7% per annum and
          principal and interest due July 1, 2004, without collateral.     144,400        150,900

          Accrued liabilities due to officers                              155,000         64,000
                                                                        -------------------------
              Total                                                     $  421,888  $     303,900
                                                                        =========================
</TABLE>

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
officers  of  the  Company and their wives.  The amount available to the Company
pursuant to these agreements approximate $1,500,000 and the amounts due to these
vendors  at  March  31,  2003  approximated  $1,200,000.  These  agreements  are
subordinate  to  the  Textron  agreement  discussed  below.


                                        8
<PAGE>
     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  officers of the Company.  As of March 31, 2003, NetView has no
borrowings  under  this  agreement  and does not anticipate borrowing under this
agreement  as  a  result  of  the  Textron  agreement  discussed below.  NetView
incurred  minimal  finance charges pursuant to this agreement for the year ended
December  31,  2002.

     On  March 25, 2003, 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 officers and their wives.
The  agreement  requires  NetView to maintain certain financial ratios.  NetView
was  in  compliance  with  these  covenants  as  of  March  31,  2003.

Note  5.     Commitments  and  Contingent  Liabilities

     The  Company's  executive  and  administrative  offices are located at 7240
Brittmoore,  Suite 118, Houston, Texas 77041, which facilities are leased by the
Company  from an unaffiliated third party. The Company's lease on these premises
covers  approximately  8,100  square  feet  and expires on 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.
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. Furthermore, the Company believes
that suitable additional or replacement space will be available when required on
terms  acceptable  to  the  Company.

     The  Company  will attempt to sublease its previous office space located at
8800  Jameel  Road,  Suite 170, Houston, Texas 77040.  There can be no assurance
that  the  Company  will  be  successful  in  subleasing  its  previous  office
facilities.

Future  minimum  lease payments under the non-cancelable operating leases are as
follows:

               Twelve Months Ending March 31,
               ------------------------------
                           2004                           $     84,036
                           2005                                 49,021
                                                          ------------
                              Total                       $    133,057
                                                          ============

Note  6.     Common  Stock  Options  and  Warrants

     Common  Stock  Warrants

     Effective April 15, 2003, certain warrant holders agreed to terminate their
warrant  agreements  and  were  issued 134,750 shares of restricted common stock
valued  at  $0.40  per share.  In exchange for the issuance of these shares, the
warrant  holders  agreed  to  forgo  their  rights  to  register  these  shares.


                                        9
<PAGE>
Note  7.     Industry  Segments

     The  Company  has  adopted  the  provisions  of  Statements  of  Financial
Accounting  Standards  No. 131, "Disclosures about Segments of an Enterprise and
Related  Information"  ("SFAS  131").  At  March  31,  2003,  the  Company's two
business  units  have  separate  management teams and infrastructures that offer
different  products  and  services.

     eLinear,  Inc. 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
technology.

     NetView  is  an  advanced  information  technology  solutions  company that
provides  its  customers  with  network and storage solutions infrastructure and
related  services.

<TABLE>
<CAPTION>
                    FOR THE THREE MONTHS ENDED MARCH 31, 2003
Dollars ($)                   eLinear    NetView    Elimination   Consolidated
                             ---------  ----------  ------------  -------------
<S>                          <C>        <C>         <C>           <C>
Revenue                       218,455   3,151,142            --      3,369,597
Segment profit                 24,628      84,555            --        109,183
Total assets                  173,495   1,999,443       (10,000)     2,162,938
Capital expenditures               --          --            --             --
Depreciation                    2,088       3,394            --          5,483


                    FOR THE THREE MONTHS ENDED MARCH 31, 2002
Dollars ($)                  eLinear    NetView     Elimination   Consolidated
                             ---------  ----------  ------------  -------------
Revenue                       192,113     712,165            --        904,278
Segment loss                 (299,051)     (6,549)           --       (305,600)
Total assets                  213,431     575,262            --        788,693
Capital expenditures            5,526      20,080            --         25,606
Depreciation                    2,929       1,468            --          4,396
</TABLE>

     The  accounting  policies  of  the  reportable  segments are the same.  The
Company  evaluates  the  performance  of  its operating segments based on income
before  net  interest  expense,  income  taxes, depreciation expense, accounting
changes  and  non-recurring  items.

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.


                                       10
<PAGE>
     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  three-month period ended March 31, 2003, the Company generated
revenue from 3 customers that represented 44% of total revenue.  During the
three-month period ended March 31, 2002, the Company generated revenue from 1
customers  that  represented 24%  of total revenue.

Note  10.     Subsequent  Events

     2003 Stock Option Plan

     On  April  16,  2003,  the Board of Directors adopted the 2003 Stock Option
Plan  (the  "Plan"),  which  allows  for  the  issuance of up to 1,500,000 stock
options  to  directors,  executive  officers,  employees  and consultants of the
Company who are contributing to the Company's success.  In order to remain fully
effective,  the  Plan  must  be  approved by the shareholders prior to April 16,
2004.  None  of the options granted pursuant to the Plan may be exercised unless
and  until  the  Plan  is  approved by the shareholders.  On April 16, 2003, the
Company  issued  incentive  stock  options  to purchase 100,000 shares of common
stock,  exercisable at $0.55 per share that are immediately exercisable to Kevan
M. Casey and issued incentive stock options to purchase 100,000 shares of common
stock,  exercisable at $0.55 per share that are immediately exercisable to Tommy
Allen.  Also on April 16, 2003, the Company issued nonqualified stock options to
Carl  A.  Chase to purchase 250,000 shares of common stock, exercisable at $0.50
per  share, of which 83,335 vested immediately with the remaining vesting over a
three-year  period.  All  of these issuances were under the Company's 2003 Stock
Option  Plan.  These  issuances  are subject to shareholder approval of the 2003
Stock  Option  Plan.

     In  April  2003, the Company issued 300,000 restricted shares of its common
stock  to  an employee pursuant to an exployee agreement. The shares were valued
by the Board of Directors at the fair market value of the Company's common stock
on the date of grant. The Company recorded compensation expense in the amount of
$135,000.

     In  April  2003,  the Company issued 25,000 restricted shares of its common
stock  to  the  Company's  former counsel as additional compensation. The shares
were  valued by the Board of Directors at the fair market value of the Company's
common  stock on the date of grant. The Company recorded compensation expense in
the  amount  of  $11,250.


                                       11
<PAGE>
Item  2.     MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF RESULTS OF OPERATIONS AND
             FINANCIAL  CONDITION

FORWARD-LOOKING STATEMENTS

The following discussion and analysis of the Company's financial condition as of
March  31,  2003,  and  the  Company's results of operations for the three-month
periods  ended  March  31, 2003 and 2002, should be read in conjunction with the
Company's  Annual  Report  on  Form 10-KSB for the year ended December 31, 2002,
filed  with  the  Securities  and  Exchange  Commission  on  April  15,  2003.

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  technology.  The  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.  Information  contained on the Company's web site is not
            ----------
a  part of this report.  The Company's 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.

     NetView  is  a  proven  Information  Technology  solutions provider for the
commercial  and  institutional  market.  In  its  first  year  of  operation  it
generated  $7.7  million  in revenue.  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 opportunities for
the  cross-selling  of  Information  Technology  services  to NetView customers.

     It  is  expected  that the merger with NetView will provide the Company the
opportunity to expand 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 was
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.


                                       12
<PAGE>
RESULTS  OF  OPERATIONS  AND  FINANCIAL  CONDITION

     The  following table sets forth certain operating information regarding the
Company  for  the  three  months  ended  March  31,  2003  and  2002:

<TABLE>
<CAPTION>
                                                                        March 31,
                                                                 -----------------------
                                                                    2003         2002
                                                                 -----------------------
<S>                                                              <C>          <C>
     Revenue                                                     $3,369,597   $ 904,278
     Cost of sales                                                2,700,374     868,613
                                                                 -----------------------
     Gross profit                                                   669,223      35,665
     Operating expenses                                             555,646     329,468
                                                                 -----------------------
     Income (loss) from operations                                  113,577    (293,803)
     Other expense                                                   (4,394)    (11,797)
                                                                 -----------------------
     Income (loss) before income taxes                              109,183    (305,600)
     Pro forma income tax expense                                   (37,000)         --
                                                                 -----------------------
     Pro forma net income (loss)                                 $   72,183   $(305,600)
                                                                 =======================
     Pro forma net income (loss) per share - basic and diluted   $     0.01   $   (0.02)
                                                                 =======================
</TABLE>

     Revenue.  Revenue includes all amounts that are billable to customers.  For
eLinear's  services  contracts,  revenue  is  recognized on a time and materials
basis for a time and materials contract, or on a percent to completion basis for
fixed  fee  contracts.  For the Company's network and storage solutions business
through  its NetView subsidiary, revenue is recognized when products are shipped
to the customer.  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  three-month  periods  ended  March  31,  2003  and 2002 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.

     Total  revenue  for  the  three months ended March 31, 2003 was $3,369,597,
which  was  $2,465,319  better  than the prior year period of $904,278.  Revenue
from  the consulting services business segment for the 2003 period was $218,455,
which  was  an  improvement  of  $26,342  over  revenue  for  the 2002 period of
$192,113.  Revenue  generated  from  the  network and storage solutions business
segment  through  the  Company's  NetView  subsidiary  for  the  2003 period was
$3,151,142  compared  to  $712,165  for  the  2002  period.  NetView  began  its
operations  in  the first quarter of 2002.  The increase in revenue was a result
of a full three months of sales by NetView during the 2003 period, as well as an
increase  in the number of customers and orders that NetView procured during the
period.

     Of  the  revenue generated for the period ended March 31, 2003, 3 customers
provided  in  excess  of  10% of the Company's revenue. The loss of any of these
customers  may  have  an  adverse  financial  effect  on  the  Company.

     Cost  of sales.  Total cost of sales for the three-month period ended March
31,  2003  was  $2,700,374, an increase of $1,831,761 over the 2002 period.  For
the  network  and storage solutions business segment, cost of sales is comprised
primarily  of  the  costs  associated  with  acquiring hardware to fill customer
orders  and payroll for support personnel.  For the consulting services business
segment,  cost  of  sales consists primarily of full-time personnel and contract
employee  costs associated with projects the Company provides to its clients for
a fee.  The primary component of the increase was the cost of procuring hardware
to fill an expanded number of customer orders.  This amounted to  $2,563,402 for
the  2003  period.  The  Company anticipates that cost of sales will increase as
revenue  increases.

     Gross  profit.  Total  gross  profit  increased  from $35,665 for the three
months  ended  March  31, 2002, to $669,223 for the three months ended March 31,
2003.  The  increase in gross profit was a result of an increase in revenue from


                                       13
<PAGE>
both  the  consulting  services  and  network  and  storage  solutions  business
segments.  Total  gross  profit as a percentage of revenue increased from 4% for
the  2002  period  to  20%  for  the  2003  period.

     Operating  expenses.  Total  operating  expenses for the three-month period
ended  March  31,  2003,  were  $555,646,  an increase of $226,178 over the 2002
period  of  $329,468.  The Company has added additional personnel in its network
and  storage  solutions  business  segment  to  facilitate the rapid increase in
customer  orders  and  has reduced personnel in its consulting services business
segment,  reflecting  an  increase  in  the  use of subcontractors to execute on
projects  as  opposed to full-time employees.  The net effect was an increase in
payroll  and  related  costs  of  $158,790.  Professional  services,  which  is
comprised  of  legal, accounting and consulting fees, increased from $65,769 for
the  three-month  period  ended March 31, 2002, to $169,626 for the 2003 period.
Of  this amount, $90,000 was invoiced to the Company as consulting fees from two
officers  of  the  Company.  The Company does not anticipate incurring such fees
from  the officers in the future.  Other expenses decreased from $69,151 for the
three-month  period  ended  March 31, 2002, to $28,179 for the 2003 period.  The
primary reason for the decrease was due to a reduction in the amount of business
travel  expense  incurred  by  the  Company  in the 2002 period.  The Company is
continuing  to  identify  areas  whereby  it may continue to reduce its overhead
costs  during  2003.

     Pro  forma  net  income.  Pro  forma  net income for the three months ended
March  31, 2003, after giving effect to the pro forma income tax adjustment, was
$72,183  compared  to  a  pro  forma  net  loss of $305,600 for the 2002 period.

LIQUIDITY  AND  CAPITAL  RESOURCES

     The  following summary table presents comparative cash flows of the Company
for  the  three-month  periods  ended  March  31,  2003  and  2002:

<TABLE>
<CAPTION>
                                                       March 31
                                                ----------------------
                                                   2003        2002
                                                ----------------------
<S>                                             <C>         <C>
     Net cash used by operating activities      $(124,355)  $(257,671)
     Net cash used by investing activities      $  (1,304)  $ (28,300)
     Net cash provided by financing activities  $  26,988   $ 194,600
</TABLE>

     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 and
to purchase product for its network and storage solutions business segment.  Net
cash  used  by  operating  activities for the three-month period ended March 31,
2003,  was  $124,355  compared  with  $257,671 for the 2002 period.  This was an
improvement  of  $133,316  over  the  prior year.  The primary components of net
cash used by operating activities for the 2003 period were increases in accounts
receivable, notes receivable and inventory and decreases in accrued liabilities,
which were partially offset by increases in accounts payable and accrued amounts
due  to  two  officers  of the Company and net income of $109,183.  Cash used by
investing  activities  decreased  from  $28,300  for the three-moth period ended
March  31,  2002,  to  $1,304  for  the  2003  period.

     The  Company began the period January 1, 2003 to March 31, 2003 with a cash
balance  of  $140,834,  and  ended  the  period  with a cash balance of $42,163,
representing  a  net  cash  usage  of $98,671 for the period.  This is primarily
attributable to the rapid growth in both the number of customers and the size of
customer  orders.  The  rapid  growth  that  the  Company  experienced  in  the
aforementioned  period and in the subsequent months, has lead to cash shortages.
The  Company  has  been  able  to  borrow  funds from its officers to meet these
short-term  obligations  to  date.  In  order  to  fund the Company's growth and
expansion,  management  of  the  Company  is seeking outside investors to secure
working capital such that the Company is able to meet its current obligations on
a  consistent basis.  There can be no assurances, however, that the Company will
be able to continue to borrow from its officers, or from third parties, at terms
that  are  acceptable  to  the  Company.


                                       14
<PAGE>
     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.  The Company has not sold
any  stock  and  there  have been no employee stock options exercised during the
three-month  period  ended  March  31,  2003.

     NetView has funded its operations by way of loans from two of its officers.
During  the  three-month  period  ended March 31, 2003, NetView borrowed $52,038
from  these officers and repaid $25,050.  The amount due these officers at March
31, 2003, was $266,888.  These notes are due July 1, 2004 and accrue interest at
the  rate  of  7% per annum.  These notes are unsecured.  NetView has funded its
purchases  of  network  and  storage solutions products primarily through vendor
provided  financing arrangements.  On March 25, 2003, NetView was able to obtain
a  $1  million line of credit to fund purchases of network and storage solutions
product  for  delivery  to  customers.  This  was  secured by essentially all of
NetView's  assets,  as  well  as  by personal guarantees delivered by two of the
Company's  officers  and  their  wives.

     Liquidity.   NetView  has  various  vendor  financing arrangements with its
suppliers  for  the  purchase  of  network  and  storage  solutions product.  In
addition,  as previously discussed, NetView obtained a $1 million line of credit
from  Textron  to  finance  purchases of network and storage solutions products.
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%).

     From  time  to time, the Company experiences cash flow shortages due to its
rapid  rate of growth, and lack of capital resources. Although management of the
Company  has  been  able  to manage these shortfalls without interruption to the
business  to  date, there can be no assurances that this will continue to occur.
Accordingly,  the  Company  is seeking additional working capital to satisfy its
daily  operating  requirements.  There  can be no assurances, however, that such
capital  will  be  available  on  terms  that  are  acceptable  to  the Company.

     At  March  31, 2003, the Company had available cash of $42,163 and positive
working capital of $236,915.  Management believes that it will begin to generate
positive cash flow from operations during its second fiscal quaretr and believes
that  sufficient  cash  flow  from  operations will be available during the next
twelve  months to satisfy its short-term obligations.  If expenses are in excess
of  management's estimates or if revenues decline, the Company may need to raise
additional  financing  to  fund operations.  If the Company is required to raise
additional financing it will be required to do so on a best efforts basis, as it
currently  has  no  commitments  for  such  funding.

Item 3.     Controls and Procedures

     With the participation of management, the Company's chief executive officer
and principal accounting officer evaluated the Company's disclosure controls and
procedures  on  May  15,  2003.  Based  on  this evaluation, the chief executive
officer  and  the  principal  accounting  officer  concluded that the disclosure
controls and procedures are effective in connection with the Company's filing of
its  quarterly  report  on  Form 10-QSB for the quarterly period ended March 31,
2003.  Subsequent  to  May  15,  2003,  through  the date of this filing of Form
10-QSB  for  the  quarterly  period  ended  March  31,  2003, 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  of  internal controls that would require
corrective  action.

                          PART II     OTHER INFORMATION

Item 1.     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


                                       15
<PAGE>
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 2.     Changes in Securities and Use of Proceeds.

                     RECENT SALES OF UNREGISTERED SECURITIES

     Set  forth  below  is  certain  information  concerning  all  issuances  of
securities  by  the Company from January 1, 2003 through May 15, 2003, that were
not  registered  under  the  Securities  Act.

     On  April  15,  2003,  pursuant  to  the  exemption provided by Rule 506 of
Regulation D of the Securities Act, the Company issued 6,201,371 shares to Nancy
Allen  in  exchange  for  478.4277  shares  of  NetView  Technologies,  Inc.  in
accordance  with  the  merger  agreement  dated  April  15,  2003.

     On  April  15,  2003,  pursuant  to  the  exemption provided by Rule 506 of
Regulation  D  of the Securities Act, the Company issued 129,619 shares to Tommy
Allen in exchange for 10 shares of NetView Technologies, Inc. in accordance with
the  merger  agreement  dated  April  15,  2003.

     On  April  15,  2003,  pursuant  to  the  exemption provided by Rule 506 of
Regulation D of the Securities Act, the Company issued 300,000 shares to William
Blocher  in  exchange  for  23.1446  shares  of  NetView  Technologies,  Inc. in
accordance  with  the  merger  agreement  dated  April  15,  2003.

     On  April  15,  2003,  pursuant  to  the  exemption provided by Rule 506 of
Regulation  D  of  the  Securities  Act,  the Company issued 6,201,370 shares to
Tabitha  Casey  in exchange for 478.4277 shares of NetView Technologies, Inc. in
accordance  with  the  merger  agreement  dated  April  15,  2003.

     On  April  15,  2003,  pursuant  to  the  exemption provided by Rule 506 of
Regulation  D  of the Securities Act, the Company issued 129,619 shares to Kevan
M.  Casey  in  exchange  for  10  shares  of  NetView  Technologies,  Inc. in
accordance  with  the  merger  agreement  dated  April  15,  2003.

     On  April  15,  2003,  pursuant  to Section 4(2) of the Securities Act, the
Company  issued  25,000  shares  for  legal  services  valued  at  $11,250.

     On  April  15,  2003,  pursuant  to Section 4(2) of the Securities Act, the
Company  issued  134,750  shares  to certain warrant holders in consideration of
termination  of  their  warrant  agreements  valued  at  $53,900.

     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.


                                       16
<PAGE>
     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 3.     Defaults Upon Senior Securities - None

Item 4.     Submission of Matters to a Vote of Security Holders - None

Item 5.     Other Information - None


                                       17
<PAGE>
Item 6.     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.  (incorporated  by  reference  to  Exhibit 2.2 to Registrant's
             Annual  Report  on  form  10-KSB,  dated  April  15,  2002)
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 (incorporated by reference
             to Exhibit 10.1 to Registrant's Annual Report on Form 10-KSB, dated
             April  15,  2003)

10.2         Employment  Agreement  with  Kevan  M.  Casey  (incorporated  by
             reference  to  Exhibit  10.2  to Registrant's Annual Report on Form
             10-KSB,  dated  April  15,  2003)
10.3         Employment  Agreement  with Tommy Allen (incorporated by reference
             to Exhibit 10.3 to Registrant's Annual Report on Form 10-KSB, dated
             April  15,  2003)
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)
10.8         Agreement  between  eLinear,  Inc.  and Jon Ludwig dated April 15,
             2003  (incorporated  by  reference  to Exhibit 10.9 to Registrant's
             Annual  Report  on  Form  10-KSB,  dated  April  15,  2003)
10.9         Agreement  between  eLinear, Inc. and J. Leonard Ivins dated April
             15,  2003  (incorporated  by  reference  to  Exhibit  10.10  to
             Registrant's  Annual  Report  on Form 10-KSB, dated April 15, 2003)
21.1         Subsidiaries of Registrant (incorporated by reference to Exhibit
             21.1  to Registrant's Annual Report on Form 10-KSB, dated April 15,
             2003)
99.1         Certification  for  Sarbanes-Oxley  Act  of  Jon  V.  Ludwig
99.2         Certification  for  Sarbanes-Oxley  Act  of  Kevan  M.  Casey

      (b)    Reports  on  Form  8-K.  - Registrant filed a report on Form 8-K on
April  25, 2003, disclosing events pursuant to Item 9 (Regulation FD Disclosure)
and  Item  12  (Results  of Operations and Financial Condition) of Form 8-K.  As
part  of  Exhibit  99.1 to such report, the Company released condensed financial
statements  for  the  year  ended  December  31,  2002.


                                       18
<PAGE>
SIGNATURES


In  accordance  with the requirements of the Exchange Act, the registrant caused
this  report  to  be  signed  on  its  behalf  by  the undersigned, thereto duly
authorized.

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

/s/  Jon  V.  Ludwig         Chief Executive Officer          May 20, 2003
---------------------------    and  Director
Jon  V.  Ludwig


/s/  Kevan  M. Casey         President and Principal          May 20, 2003
---------------------------    Accounting  Officer
Kevan  M.  Casey


                                       19
<PAGE>
I,  Jon  V.  Ludwig,  certify  that:

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

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  annual  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 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):

     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
     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:  May  20,  2003



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


                                       20
<PAGE>
I,  Kevan  M.  Casey,  certify  that:

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

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 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:  May  20,  2003



/s/  Kevan  M.  Casey
---------------------
Kevan  M.  Casey,
President  and  Principal  Accounting  Officer


                                       21
<PAGE>