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  June  30,  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 of                        (IRS Employer
 incorporation or organization)                     Identification  No.)



                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  August 12, 2003, there were outstanding 14,870,490 shares of common
stock,  $.02  par  value  per  share.

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


<PAGE>
<TABLE>
<CAPTION>
                                  ELINEAR, INC.
                              INDEX TO FORM 10-QSB
                                  JUNE 30, 2003

                                                                                 Page No.
                                                                                 --------
<S>                                                                              <C>
PART I FINANCIAL INFORMATION


     Item 1.   Financial Statements

               Condensed Consolidated Balance Sheets                                  3
                 June 30, 2003 (unaudited) and December 31, 2002 pro forma
                 unaudited

               Condensed Consolidated Statements of Operations (unaudited)            4
                 Three Months and Six Months Ended June 30, 2003 and 2002

               Condensed Consolidated Statement of Changes in Shareholders'           5
                 Equity (Deficit) Six Months Ended June 30, 2003 (unaudited) and
                 Year Ended December 31, 2002 pro forma unaudited

               Condensed Consolidated Statements of Cash Flows (unaudited)            6
                 Six Months Ended June 30, 2003 and 2002

               Notes to Unaudited Condensed Consolidated Financial Statements         7

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

     Item 3.   Controls and Procedures                                               16

PART II OTHER INFORMATION

     Item 1.   Legal Proceedings                                                     16

     Item 2.   Changes in Securities and Use of Proceeds                             17

     Item 3.   Defaults Upon Senior Securities                                       18

     Item 4.   Submission of Matters to a Vote of Security Holders                   18

     Item 5.   Other Information                                                     18

     Item 6.   Exhibits and Reports on Form 8-K                                      18
</TABLE>


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

Item  1.     FINANCIAL  STATEMENTS

                                                     ELINEAR, INC.
                                                   AND SUBSIDIARIES
                                         CONDENSED CONSOLIDATED BALANCE SHEETS


                                                                                        June 30,     December 31,
                                                                                          2003           2002
                                                                                     ---------------------------
<S>                                                                                  <C>             <C>
                                                 ASSETS                               (Unaudited)   (See Note 1)
                                                                                                     (Unaudited)
Current assets:
    Cash                                                                             $     223,044   $  140,834
    Accounts receivable, net of allowance of $59,200 at June 30, 2003
      and December 31, 2002                                                              1,569,034    1,653,441
    Note receivable                                                                         51,500           --
    Stock subscription receivable                                                          135,300           --
    Inventory                                                                               66,195       16,947
    Unbilled services                                                                       13,055       13,748
    Other current assets                                                                    26,623       22,082
                                                                                     ---------------------------
        Total current assets                                                             2,084,751    1,847,052
                                                                                     ---------------------------
Property and equipment                                                                      87,177       81,261
Less accumulated depreciation                                                              (47,655)     (35,145)
                                                                                     ---------------------------
        Net property and equipment                                                          39,522       46,116
Other assets                                                                                13,429       10,180
                                                                                     ---------------------------
Total assets                                                                         $   2,137,702   $1,903,348
                                                                                     ===========================

LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)

Current liabilities:
    Accounts payable, trade                                                          $   1,427,699   $1,495,034
    Accrued liabilities                                                                     99,632      195,684
    Accrued liabilities due to officers                                                         --       64,000
    Deferred revenue                                                                         5,000       10,000
                                                                                     ---------------------------
        Total current liabilities                                                        1,532,331    1,764,718
                                                                                     ---------------------------
Long-term debt due to officers                                                             369,479      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,
      14,040,010 shares issued and outstanding at June 30, 2003
      and 14,030,260 at December 31, 2002                                                  280,801      280,606
    Additional paid-in capital                                                             213,443           --
    Accumulated deficit                                                                   (258,352)    (381,876)
                                                                                     ---------------------------
         Total shareholders' equity (deficit)                                              235,892     (101,270)
                                                                                     ---------------------------
Total liabilities and shareholders' equity (deficit)                                 $   2,137,702   $1,903,348
                                                                                     ===========================
</TABLE>

See accompanying notes to unaudited condensed consolidated financial statements.


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

                                                         For the Three Months Ended  For the Six Months Ended
                                                                  June 30,                    June 30,
                                                        -----------------------------------------------------
                                                            2003           2002         2003         2002
                                                        -----------------------------------------------------
<S>                                                     <C>            <C>           <C>          <C>
                                                                       (See Note 1)              (See Note 1)

Revenue                                                 $  3,464,114   $ 1,802,564   $6,833,711   $2,706,842
Cost of sales                                              2,874,382     1,498,456    5,574,756    2,367,069
                                                        -----------------------------------------------------
        Gross profit                                         589,732       304,108    1,258,955      339,773
                                                        -----------------------------------------------------

Operating expenses:
    Selling, general and administrative expenses:
       Payroll and related expenses                          291,743       138,480      575,915      263,862
       Office administration                                  71,284        45,846      139,471      110,615
       Professional services                                 157,261       120,113      326,887      185,882
       Other                                                  48,164        14,701       76,343       83,852
                                                        -----------------------------------------------------
    Total selling, general and administrative                568,452       319,140    1,118,616      644,211
    Depreciation                                               5,146        10,636       10,628       15,033
                                                        -----------------------------------------------------
        Total operating expenses                             573,598       329,776    1,129,244      659,244
                                                        -----------------------------------------------------

Income (loss) from operations                                 16,134       (25,668)     129,711     (319,471)

Other income (expense):
    Interest, net                                             (5,419)       (3,576)      (9,813)      (5,412)
    Other                                                      3,626       (16,745)       3,626      (26,706)
                                                        -----------------------------------------------------
Income (loss) before income taxes                             14,341       (45,989)     123,524     (351,589)
Pro forma income tax expense                                   5,000            --       42,000           --
                                                        -----------------------------------------------------
Pro forma net income (loss)                             $      9,341   $   (45,989)  $   81,524   $ (351,589)
                                                        =====================================================

Pro forma net income (loss) per share:
    Basic                                               $       0.00        ($0.00)  $     0.01       ($0.03)
                                                        =====================================================
    Diluted                                             $       0.00        ($0.00)  $     0.01       ($0.03)
                                                        =====================================================

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

See  accompanying  notes  to  unaudited  consolidated  financial  statements.


                                        4
<PAGE>
<TABLE>
<CAPTION>
                                                  ELINEAR,  INC.
                                                 AND SUBSIDIARIES
                      CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
                                                   (DEFICIT)
                     FOR THE YEAR ENDED DECEMBER 31, 2002 AND SIX MONTHS ENDED JUNE 30, 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
Stock issued for cancellation of warrants        134,750      2,695        51,205          --             53,900
Exercise of stock options                        150,000      3,000       132,300          --            135,300
Stock cancelled                                 (300,000)    (6,000)        6,000          --                 --
Stock issued for services                         25,000        500        10,750          --             11,250
Net income for period                                 --         --            --     123,524            123,524
                                              -------------------------------------------------------------------
Balances, June 30, 2003 (unaudited)           14,040,010   $280,801   $   213,443   $(258,352)  $        235,892
                                              ===================================================================
</TABLE>

See accompanying notes to unaudited condensed consolidated financial statements.


                                        5
<PAGE>
<TABLE>
<CAPTION>
                                  eLINEAR, INC.
                                AND SUBSIDIARIES
                CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                FOR THE SIX MONTHS ENDED JUNE 30, 2003 AND 2002
                                  (UNAUDITED)

                                                            2003        2002
                                                         ----------------------
<S>                                                      <C>         <C>
                                                                    (See Note 1)
Cash flows used by operating activities:
    Net income (loss)                                    $ 123,524   $(351,589)
    Adjustments to reconcile net income (loss) to cash
      used by operating activities:
        Depreciation                                        12,510      15,033
        Stock issued for compensation                       65,150       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                             84,407    (377,181)
            Stock subscription receivable                 (135,300)         --
            Note receivable                                (51,500)         --
            Inventory                                      (49,249)     (6,375)
            Unbilled services                                  692      (1,887)
            Other current assets                            (4,541)      5,037
            Accounts payable                               (67,335)    317,364
            Accrued liabilities                            (82,862)     65,238
            Accrued liabilities due to officers            (64,000)         --
            Deferred revenue                                (5,000)    (14,562)
                                                         ----------------------
Net cash used by operating activities                     (173,504)   (314,114)
                                                         ----------------------

Cash flows from investing activities:
    Purchase of property and equipment                      (5,916)    (44,154)
    Deposits                                                (3,249)     (4,142)
                                                         ----------------------
Net cash used by investing activities                       (9,165)    (48,296)
                                                         ----------------------

Cash flows from financing activities:
    Proceeds from notes payable due to officers            159,538     200,700
    Repayment of notes payable due to officers             (29,959)     (7,200)
    Exercise of stock options                              135,300      47,150
    Stock issued for cash                                       --      73,590
    Cancel stock subscription                                   --      (7,800)
                                                         ----------------------
Net cash provided by financing activities                  264,879     306,440
                                                         ----------------------
Net increase (decrease) in cash                             82,210     (55,970)
Cash and cash equivalents, beginning of period             140,834     111,545
                                                         ----------------------
Cash and cash equivalents, end of period                 $ 223,044   $  55,575
                                                         ======================


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

See accompanying notes to unaudited condensed consolidated financial statements.


                                        6
<PAGE>
                                  ELINEAR, INC.
                                AND SUBSIDIARIES
         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 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
June 30, 2003, and the results of operations and cash flows for the period ended
June  30,  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  were  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.
Effective  May  26,  2003,  Mr.  Ludwig resigned his position of chairman of the
board  and  chief  executive  officer of the Company. Subsequent to Mr. Ludwig's
resignation,  Mr.  Casey  was  elected  to  the  Board of Directors, was elected
chairman  of  the  board  and  chief executive officer and Mr. Allen was elected
president  of  the  Company  The  accompanying financial statements for the year
ended  December  31,  2002  and for the six months ended June 30, 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


                                        7
<PAGE>
in  the  merger, from an accounting standpoint the transaction was accounted for
as  though  it  was  a  recapitalization  of  Imagenuity and a sale of shares by
Imagenuity in exchange for the net assets of Kinetics.com. On July 31, 2000, the
Company  changed  its  name  to  eLinear,  Inc.

     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 June 30, 2003 and
December  31,  2002:

<TABLE>
<CAPTION>
                                                 June 30,    December 31,
                                                   2003          2002
                                               --------------------------
<S>                                             <C>         <C>
          Automobile                            $  12,806   $      12,806
          Leasehold improvements                    2,350           2,350
          Computer equipment                        51,96          46,030
          Furniture and equipment                  20,075          20,075
                                                --------------------------
                                                   87,177          81,261
          Accumulated depreciation                (47,655)        (35,145)
                                                --------------------------
          Net property and equipment            $  39,522   $      46,116
                                                ==========================
</TABLE>

Note 3.  Related  Party  Transactions

     Notes  payable  and  accrued  liabilities  due  to  officers of the Company
consist  of  the  following  at  June  30,  2003  and  December  31,  2002:

<TABLE>
<CAPTION>
                                                                        June 30,   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.  $ 217,579  $      89,000

          Note payable to an officer with interest at 7% per annum and
          principal and interest due July 1, 2004, without collateral.    151,900        150,900

          Accrued liabilities due to officers                                             64,000
                                                                        ------------------------
              Total                                                     $ 369,479  $     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  June  30,  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  June  30,  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:

<TABLE>
<CAPTION>
          Twelve Months Ending June 30,
          -----------------------------
<S>                                           <C>
                     2004                        $ 84,036
                     2005                          33,712
                                              -----------
                        Total                    $117,748
                                              ===========
</TABLE>


Note 6.  Common  Stock  Options  and  Warrants

     Stock  Option  Plans

     In  August 1995, the Company approved a stock option plan under which up to
50,000  shares  of the Company's common stock could be issued. In June 1996, the
shareholders  approved  an  amendment  to  the  plan and increased the number of
shares  available  under  the  plan  to 80,000. Incentive and nonqualified stock
options  may  be granted to employees, directors and consultants of the Company.
Incentive  stock  options  are  granted  at an exercise price not less than 100%
(110%  for  individuals  owning 10% or more of the Company's common stock at the
time  of  grant)  of  the common stock's fair market value at the date of grant.
Nonqualified stock options may be granted at an exercise price determined by the
Company. As of June 30, 2003, incentive stock options to purchase 355,000 shares
exercisable  at  prices  ranging  from $0.32 to $2.90 per share that vest over a
three-year  period  were  outstanding.  As of June 30, 2003, non-qualified stock
options  to  purchase  638,333 shares exercisable at prices ranging from $.32 to
$39.38  per  share  and  immediately  exercisable  were  outstanding.

     On  March  31,  2000,  the directors of the Company approved the 2000 Stock
Option  Plan  (the  "2000  Plan")  under  which  up  to  1,000,000 shares of the
Company's  common  stock  may  be  issued.  The  2000  Plan  was approved by the
Company's  shareholders at its annual shareholder meeting.  Under the 2000 Plan,
incentive  and nonqualified stock options may be granted to employees, directors
and  consultants  of the Company.  Awards under the 2000 Plan will be granted as
determined by the Company's Board of Directors.  The options that may be granted
pursuant  to  the 2000 Plan may be either incentive stock options qualifying for
beneficial  tax  treatment for the recipient or


                                        9
<PAGE>
nonqualified  stock options. The term of the options granted under the 2000 Plan
will  be  fixed  by the Company, provided the maximum option term may not exceed
ten  years  from  the  grant  date  (Incentive  stock  options are granted at an
exercise price of not less than 100% (110% for individuals owning 10% or more of
the  Company's  common  stock  at  the time of grant) of the common stock's fair
market  value at the date of grant. Nonqualified stock options may be granted at
an exercise price determined by the Company's Board of Directors. Vesting rights
will  be  fixed  by  the Company's Board of Directors provided, however, that an
outside  director  not  have  the  right to exercise more than 50% of the shares
granted  until  six  months  after  the  grant  date.

     On  April  16,  2003,  the Board of Directors adopted the 2003 Stock Option
Plan  (the  "2003 Plan"), which allows for the issuance of up to 2,000,000 stock
options  to  directors,  executive  officers,  employees  and consultants of the
Company  who  are  contributing  to  the  Company's  success.  The 2003 Plan was
approved by the shareholders on August 18, 2003.  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.

     In  April  2003, the Company issued 300,000 restricted shares of its common
stock to an employee pursuant to an employment agreement.  On June 30, 2003, the
Company  cancelled  the  300,000 shares and replaced them with 300,000 incentive
stock  options  exercisable at $0.01 per share and vesting over the next fifteen
months.  In  addition,  the  Company  issued  50,000  incentive  stock  options
exercisable  at  $0.67  per  share and exercisable over the next fifteen months.
These  option  issuances  were  pursuant  to  the  2003  Plan.


     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 and compensation expense in the amount of $53,900 was
recorded.  In  exchange  for  the  issuance of these shares, the warrant holders
agreed  to  forgo  their  rights  to  register  these  shares.


                                       10
<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 JUNE 30, 2003
Dollars ($)                                 eLinear    NetView   Elimination   Consolidated
                                           -------------------------------------------------
<S>                                        <C>        <C>        <C>           <C>
Revenue                                     297,941   3,166,173           --      3,464,114
Segment profit                              (33,222)     47,563           --         14,341
Total assets                                412,690   1,788,512      (63,500)     2,137,702
Capital expenditures                             --       5,916           --          5,916
Depreciation                                  1,259       3,887           --          5,146

                                           FOR THE THREE MONTHS ENDED JUNE 30, 2002
Dollars ($)                                eLinear    NetView    Elimination   Consolidated
                                           -------------------------------------------------
Revenue                                     269,625   1,532,939           --      1,802,564
Segment profit (loss)                       (80,280)     34,291           --        (45,989)
Total assets                                213,827     729,771           --        943,598
Capital expenditures                             --          --           --             --
Depreciation                                  9,169       1,467           --         10,636

                                           FOR THE SIX MONTHS ENDED JUNE 30, 2003
Dollars ($)                                eLinear    NetView    Elimination   Consolidated
                                           -------------------------------------------------
Revenue                                     516,396   6,317,315           --      6,833,711
Segment profit (loss)                        (8,594)    132,618           --        123,524
Total assets                                412,690   1,788,512      (63,500)     2,137,702
Capital expenditures                             --       5,916           --          5,916
Depreciation                                  3,346       7,282           --         10,628

                                           FOR THE SIX MONTHS ENDED JUNE 30, 2002
Dollars ($)                                eLinear    NetView    Elimination   Consolidated
                                           -------------------------------------------------
Revenue                                     461,718   2,245,124           --      2,706,842
Segment profit (loss)                      (390,393)     38,804           --       (351,589)
Total assets                                213,827     729,771           --        943,598
Capital expenditures                         10,058      34,096           --         44,154
Depreciation                                 12,099       2,934           --         15,033
</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:


                                       11
<PAGE>
     On  December  16, 1999, eLinear and Imagenuity were served with a complaint
captioned  Chris  Sweeney  v.  Kinetics.com,  Inc. and Imagenuity, Inc., Circuit
Court,  Duval  County,  Florida,  Civil Case Number 1999-7252-CA.  The complaint
alleged  a  breach  of  an  alleged  oral  modification  of a written employment
agreement  between  the  Plaintiff,  Chris  Sweeney,  and Imagenuity and alleged
breaches  by eLinear and Imagenuity of fiduciary obligations which the Plaintiff
claims  were  owed to him.  Plaintiff is seeking as damages twenty percent (20%)
of  eLinear's  common  stock  received  by the sole shareholder of Imagenuity in
connection  with  the  merger  of Imagenuity with and into eLinear's subsidiary.
After  the  filing  of the complaint, eLinear's subsidiary, eLinear Corporation,
was  added  as  a Defendant.  Management intends to vigorously contest the case.
While  the  Company  believes  the  case  to  have no merit, at this stage it is
impossible  to  predict  the  amount  or  range  of  potential  loss,  if  any.

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

     On  March  27,  2003,  the Company filed a motion to dismiss for failure to
prosecute,  since  the Plaintiff has failed to file any "record activity" in the
case  for  a  period  of  more  than  one year.  On June 13, 2003, the motion to
dismiss  was  denied  and  the  case  is  moving forward. The Company intends to
vigorously  contest  all claims in this case which is currently in the discovery
phase.

Note 9.  Significant  Concentration

     Three clients accounted for approximately 12%, 13% and 14% of sales for the
six  months  ended  June 30, 2003. No other clients represented more than 10% of
sales  of  the Company for the six months ended June 30, 2003. At June 30, 2003,
two  clients  accounted  for approximately 10% and 10% of the Company's accounts
receivable  balances. No other clients represented more than 10% of the accounts
receivable  balances  at  June  30,  2003.

Note 10.  Subsequent  Events.

     Effective  July  31,,  2003,  the  Company  acquired  all of the issued and
outstanding  stock of NewBridge Technologies, Inc. (formerly MMGD,Inc.), a Texas
corporation.  NewBridge is a digital provider of voice, data, video and security
services to residential and commercial developments.  The Company issued 850,000
shares  of  its  restricted  common stock and 300,000 incentive stock options to
purchase  the  Company's  common  stock at exercise prices ranging from $0.75 to
$1.20  per  share  that  that  are  immediately  vested.


                                       12
<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
June  30,  2003, and the Company's results of operations for the three-month and
six-month  periods  ended  June 30, 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 joined the Board of Directors of eLinear, and (b)
the  officers  of  eLinear  were  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.  Effective May 26,
2003,  Mr.  Ludwig  resigned  his  position  of  chairman of the board and chief
executive  officer  of the Company.  Subsequent to Mr. Ludwig's resignation, Mr.
Casey  was  elected to the Board of Directors, was elected chairman of the board
and  chief executive officer and Mr. Allen was elected president of the Company.

     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.


                                       13
<PAGE>
RESULTS  OF  OPERATIONS  AND  FINANCIAL  CONDITION

     The  following table sets forth certain operating information regarding the
Company  for  the  three  an  six  months  ended  June  30,  2003  and  2002:

<TABLE>
<CAPTION>
                                                                         June 30,
                                                                 ------------------------
                                                                    2003         2002
                                                                 ------------------------
<S>                                                              <C>          <C>
     Revenue                                                     $6,833,711   $2,706,842
     Cost of sales                                                5,574,756    2,367,069
                                                                 ------------------------
         Gross profit                                             1,258,955      339,773
     Operating expenses                                           1,129,244      659,244
                                                                 ------------------------
     Income (loss) from operations                                  129,711     (319,471)
     Other income (expense)                                          (6,187)     (32,118)
                                                                 ------------------------
     Income (loss) before income taxes                              123,524     (351,589)
     Pro forma income tax expense                                    42,000           --
                                                                 ------------------------
     Pro forma net income (loss)                                 $   81,524   $ (351,589)
                                                                 ========================
     Pro forma net income (loss) per share - basic and diluted   $     0.01   $    (0.03)
                                                                 ========================
</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  and  six-month  periods  ended  June  30,  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 month ended June 30, 2003 was $6,833,711 which was an
increase  of  $4,126,869,  or  152%,  over  the prior year period of $2,706,842.
Revenue  from  the consulting services business segment for the six month period
of  2003  was $516,396, which was an improvement of $54,678 over the 2002 period
of  $461,718.  Revenue generated from the network and storage solutions business
segment  through  the Company's NetView subsidiary for the six months ended June
30,  2003  was  $6,317,315 to $2,245,124 for the 2002 period.  NetView initially
began  its operations during the first quarter of 2002.  The increase in revenue
was a result of a full six 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  June  30, 2003, three
customers  each  provided in excess of 10% of the Company's revenue. The loss of
any  of  these  customers may have a material adverse financial impact on the on
the  Company  should  the  Company  not  be  able  to  replace the lost revenue.

     Cost of sales.  Total cost of sales for the six-month period ended June 30,
2003  were $5,574,756, an increase of  $3,207,687 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  $5,231,869 for
the  2003  period.  The  Company anticipates that cost of sales will increase as
revenue  increases.

     Gross  profit.  Total  gross  profit  increased  from  $339,773 for the six
months  ended  June  30,  2002,  to $1,258,955 for the six months ended June 30,
2003.  The  increase in gross profit was a result of an increase in


                                       14
<PAGE>
revenue  from  both  the  consulting  services and network and storage solutions
business  segments. Total gross profit as a percentage of revenue increased from
13%  for  the  2002  period  to  18%  for  the  2003  period.

     Operating  expenses.  Total  operating  expenses  for  the six-month period
ended  June  30,  2003,  were  $1,129,244, an increase of $470,000 over the 2002
period  of  $659,244.  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  $312,053.  Professional  services,  which  is
comprised  of legal, accounting and consulting fees, increased from $185,882 for
2002 to $326,887 for the 2003 period.  Of this 2003 amount, $93,500 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.  The
Company  also  incurred  increased legal and accounting fees associated with the
merger  of  NetView.  The  Company does not anticipate these fees to increase in
the  future.  Other  expenses  decreased  from  $83,852 for the six-month period
ended June 30, 2002, to $76,343 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 six months ended June
30,  2003,  after  giving  effect  to  the  pro forma income tax adjustment, was
$81,524  compared  to  a  pro  forma  net  loss of $351,589 for the 2002 period.

LIQUIDITY  AND  CAPITAL  RESOURCES

     The  following summary table presents comparative cash flows of the Company
for  the  six-month  period  ended  June  30,  2003  and  2002:

<TABLE>
<CAPTION>
                                                  June 30,
                                           ----------------------
                                              2003        2002
                                           ----------------------
<S>                                        <C>         <C>
Net cash used by operating activities      $(173,504)  $(314,114)

Net cash used by investing activities      $  (9,165)  $ (48,296)

Net cash provided by financing activities  $ 264,879   $ 306,440
</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 six-month period ended June 30,2003,
was  $173,504 compared to $314,114 for the 2002 period.  This was an improvement
of $140,610 over the prior year period.  The primary components of net cash used
by operating activities for the 2003 period were increases in stock subscription
receivables,  notes receivable and inventory, and decreases in accounts payable,
accrued  liabilities and amounts due to officers, which were partially offset by
net  income  non-cash  charges  and  collection  of  accounts  receivable.

     Cash  used by investing activities decreased from $48,296 for the six-month
period  of  2002  to  $9,165  for  the 2003 period. NetView began its operations
during  the first quarter of 2002 and incurred capital expenditures to establish
its  office.

     The  company  began the period January 1, 2003 to June 30, 2003 with a cash
balance  of  $140,834  and  ended  the  period  with a cash balance of $223,044,
representing  a  net increase in cash provision of $82,210 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.


                                       15
<PAGE>
     Capital  Resources.  The Company has funded its operations through the sale
of  common  stock  and  the  exercise of employee stock options.  During the six
months  ended  June 30, 2002, the Company raised $73,590 from the sale of common
stock  and  $47,150  from  the exercise of stock options.  During the six months
ended June 30, 2003, a consultant exercised 150,000 stock options and he Company
recorded  a  stock  subscription  receivable  in  the  amount of $135,300, which
receivable  was  subsequently  collected  during  July  2003.

     NetView has funded its operations by way of loans from two of its officers.
During  the six-month period ended June 30, 2003, NetView borrowed $159,538 from
these  officers  and  repaid $29,959.  The amount due these officers at June 30,
2003,  was  $369,479.  These notes are due July 1, 2004 and accrue interest at a
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 the 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  June  30, 2003, the Company had available cash of $223,044 and positive
working  capital  of  $552,420.  Management  believes  it will begin to generate
positive  cash flow from operations during its third fiscal quarter 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.

NEW  ACCOUNTING  PRONOUNCEMENTS

     In  June  2001,  the Financial Accounting Standards Board ("FASB") approved
for  issuance  SFAS  143  "Asset Retirement Obligations" ("SFAS 143").  SFAS 143
establishes  accounting  requirements for retirement obligations associated with
intangible  long-lived  assets,  including  1)  the  timing  of  the  liability
recognition,  2)  initial  measurement  of the liability, 3) allocation of asset
retirement  cost  to  expense, 4) subsequent measurement of the liability and 5)
financial  statement  disclosures.  SFAS  143  requires that an asset retirement
cost  should  be capitalized as part of the cost of the related long-lived asset
and  subsequently allocated to expense using the systematic and rational method.
The  adoption  of this statement did not have a material effect on the Company's
financial  position,  results  of  operations  or  cash  flows.

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


                                       16
<PAGE>
generally,  are  to be applied prospectively. The adoption of this statement did
not  have  a  material  effect  on  the Company's financial position, results of
operations  or  cash  flows.

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

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

     During  December  2002,  the  FASB  issued  SFAS  No.  148.  Statement  148
establishes  standards  for  two  alternative  methods of transition to the fair
value  method  of  accounting for stock-based employee compensation of FASB SFAS
No.  123  "Accounting for Stock-Based Compensation" ("SFAS 123").  SFAS 148 also
amends  and  augments  the  disclosure  provisions  of  SFAS  123 and Accounting
Principles  Board Opinion 28 "Interim Financial Reporting" to require disclosure
in  the  summary  of  significant  accounting  policies for all companies of the
effects  of  an  entity's accounting policy with respect to stock-based employee
compensation on reported net income and earnings per share in annual and interim
financial  statements.  The  transition standards and disclosure requirements of
SFAS  148  are  effective  for  fiscal  years  and  interim periods ending after
December  15,  2002.  The  Company has adopted only the disclosure provisions of
this  statement.

Item 3.  Controls  and  Procedures

     In  accordance  with  the Exchange Act, we carried out an evaluation, under
the  supervision  and  with the participation of management, including our Chief
Executive  Officer and Principal Accounting Officer, of the effectiveness of our
disclosure  controls  and procedures as of the end of the period covered by this
report.  Based  on  that  evaluation,  our Chief Executive Officer and Principal
Accounting  Officer  concluded  that our disclosure controls and procedures were
effective  as of June 30, 2003, to provide reasonable assurance that information
required  to  be  disclosed in our reports filed or submitted under the Exchange
Act  is  recorded,  processed,  summarized  and reported within the time periods
specified  in  the  Securities and Exchange Commission's rules and forms.  There
has  been  no  change  in  our  internal  controls over financial reporting that
occurred  during  the  three  months  ended  June  30, 2003, that has materially
affected,  or  is  reasonably likely to materially affect, our internal controls
over  financial  reporting.


                                       17
<PAGE>
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
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.  On June 13,
2003,  the  motion  to  dismiss  was  denied and the case is moving forward. The
Company intends to vigorously contest all claims in this case which is currently
in  the  discovery  phase.

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 during the fiscal quarter ended June 30, 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 June 30, 2003,
Mr.  Blocher's  shares  were cancelled and he was issued 350,000 incentive stock
options.

     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.


                                       18
<PAGE>
     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.

     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

Item 5.  Other  Information  -  None

Item 6.  Exhibits  and  Reports  on  Form  8-K

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

<TABLE>
<CAPTION>
Exhibit No.  Description
-----------  -----------
<S>          <C>

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)


                                       19
<PAGE>
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)
31.1         Certification of Kevan M. Casey, Chief Executive Officer and Principal Accounting Officer
32.1         Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-
             Oxley Act of 2002.
</TABLE>

     (b)  Reports  on  Form 8-K. - Registrant filed a report on Form 8-K on June
          13,  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 three months
          ended  March  31,  2003





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.

<TABLE>
<CAPTION>
     Signature                       Title                            Date
     ---------                       -----                            -----

<S>                   <C>                                        <C>

/s/ Kevan M. Casey    Chief Executive Officer,                   August 21, 2003
--------------------
Kevan M. Casey        Principal Accounting Officer and Director


/s/ Tommy Allen       President and Director                     August 21, 2003
--------------------
Tommy Allen


/s/ J. Leonard Ivins  Director                                   August 21, 2003
--------------------
J. Leonard Ivins


/s/ Carl A. Chase     Director                                   August 21, 2003
--------------------
Carl A. Chase
</TABLE>


                                       20
<PAGE>