UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                        FORM 10-QSB/A (SECOND AMENDMENT)

[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 of incorporation or          (IRS Employer
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  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/A
                                 MARCH 31, 2003

                                                                        Page No.
                                                                        --------

PART I      FINANCIAL INFORMATION


     Item 1.   Financial Statements

               Consolidated Balance Sheets March 31, 2003 (unaudited)        3

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

               Consolidated Statements of Cash Flows (unaudited)             5
                 Three Months Ended March 31, 2003 and 2002

               Notes to Unaudited Consolidated Financial Statements          6

     Item 2.   Management's Discussion and Analysis of Results of            9
                 Operations and Financial Condition

     Item 3.   Controls and Procedures                                       11

PART II     OTHER INFORMATION

     Item 1.   Legal Proceedings                                             12

     Item 2.   Changes in Securities and Use of Proceeds                     12

     Item 3.   Defaults Upon Senior Securities                               12

     Item 4.   Submission of Matters to a Vote of Security Holders           12

     Item 5.   Other Information                                             12

     Item 6.   Exhibits and Reports on Form 8-K                              13


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

Item 1. FINANCIAL STATEMENTS

                                  ELINEAR, INC.

                           CONSOLIDATED BALANCE SHEETS


                                                                     March 31,
                                                                        2003
                                                                    (Unaudited)
                                                                    ------------
                              ASSETS                                 (RESTATED)
<S>                                                                 <C>
Current assets:
    Cash                                                            $     4,181
    Accounts receivable, net of allowance of $5,200                     131,452
    Prepaid expenses                                                     22,082
                                                                    ------------
        Total current assets                                            157,715
                                                                    ------------
    Property and equipment                                               40,526
    Less accumulated depreciation                                       (29,134)
                                                                    ------------
        Net property and equipment                                       11,392
    Other assets                                                          4,388
                                                                    ------------
    Total assets                                                    $   173,495
                                                                    ============

              LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:
    Accounts payable, trade                                         $    98,947
    Accrued liabilities                                                   6,165
    Deferred revenue                                                      7,500
                                                                    ------------
        Total current liabilities                                       112,612
                                                                    ------------
Long-term debt                                                           10,000
                                                                    ------------
Shareholders' equity:
    Preferred stock, $.02 par value, 10,000,000 shares authorized,
      none issued                                                            --
    Common stock, $.02 par value, 100,000,000 shares authorized,
      1,068,250 shares issued and outstanding                            21,366
    Additional paid-in capital                                        1,345,392
    Accumulated deficit                                              (1,315,875)
                                                                    ------------
         Total shareholders' equity                                      50,883
                                                                    ------------
Total liabilities and shareholders' equity                          $   173,495
                                                                    ============
<FN>

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


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


                                                       For the Three Months Ended
                                                                March 31,
                                                         ----------------------
                                                            2003        2002
                                                         ----------------------
                                                          RESTATED    RESTATED
<S>                                                      <C>         <C>

Revenue                                                  $  218,455  $ 192,113
Cost of sales                                               136,971    236,242
                                                         ----------------------
        Gross profit (loss)                                  81,484    (44,129)
                                                         ----------------------

Operating expenses:
    Selling, general and administrative expenses:
       Payroll and related expenses                          35,946    100,566
       Office administration                                  4,939     10,557
       Professional services                                  1,801     48,274
       Other                                                 12,082     80,794
                                                         ----------------------
    Total selling, general and administrative expenses       54,768    240,191
    Depreciation                                              2,088      4,672
                                                         ----------------------
        Total operating expenses                             56,856    244,863
                                                         ----------------------

Income (loss) from operations                                24,628   (288,992)
Other expense                                                    --    (10,059)
                                                         ----------------------
Net income (loss)                                        $   24,628  $(299,051)
                                                         ======================

Net income (loss) per share:
    Basic and diluted                                    $     0.02     ($0.32)
                                                         ======================

Weighted average number of common shares outstanding:
    Basic and diluted                                     1,068,281    942,778
                                                         ======================
<FN>



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


                                        4
<PAGE>
<TABLE>
<CAPTION>
                                     eLINEAR, INC.
                         CONSOLIDATED STATEMENTS OF CASH FLOWS
                   FOR THE THREE MONTHS ENDED MARCH 31, 2003 AND 2002
                                      (UNAUDITED)


                                                                    2003        2002
                                                                 ----------------------
                                                                  RESTATED    RESTATED
<S>                                                              <C>         <C>

Cash flows provided by (used in) operating activities:
    Net income (loss)                                            $  24,628   $(299,051)
    Adjustments to reconcile net income (loss) to cash used by
     operating activities:
        Depreciation                                                 3,131       4,672
        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                                    (40,663)    265,672
            Other current assets                                    13,748       3,208
            Accounts payable                                         7,635     (85,246)
            Accrued liabilities                                    (21,738)    (34,619)
            Deferred revenue                                        (2,500)     17,507
                                                                 ----------------------
Net cash in operating activities                                   (15,759)    (93,049)
                                                                 ----------------------

Cash flows from investing activities:
    Purchase of property and equipment                                  --      (5,526)
                                                                 ----------------------

Net decrease in cash                                               (15,759)    (98,575)
Cash and cash equivalents, beginning of period                      19,940     111,545
                                                                 ----------------------
Cash and cash equivalents, end of period                         $   4,181   $  12,970
                                                                 ======================
<FN>


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


                                        5
<PAGE>
                                  ELINEAR, INC.
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2003


Note 1. Organization and Nature of Business

     STATEMENT  OF  INFORMATION  FURNISHED

     The  accompanying  unaudited  financial  statements  of  eLinear, Inc. (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  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.


                                        6
<PAGE>
Note 2. Restatements of Previously Reported Financial Statements

     The  Company  originally  filed the financial statements accounting for the
acquisition  of  NetView  Technologies,  Inc. (see note 2) as if the acquisition
occurred  on  March 31, 2003 using the pooling of interest method of accounting;
however,  the  acquisition  did  not  occur until April 15, 2003. Therefore, the
balance  sheet  and  income  statements  have  been restated to properly reflect
eLinear,  Inc.  as  of  March  31,  2003  excluding  the  accounts  of  NetView
Technologies,  Inc.  A  summary  of  the  restatement  is  as  follows:

<TABLE>
<CAPTION>
                                               BALANCE SHEET
                                           AS OF MARCH 31, 2003

                                              Previously Stated   Increase (Decrease)     Restated
                                             -------------------  --------------------  ------------
<S>                                          <C>                  <C>                   <C>
ASSETS
  Cash                                       $           42,163   $           (37,982)  $     4,181
  Accounts receivable                                 1,808,458            (1,677,006)      131,452
  Note receivable                                        43,500               (43,500)           --
  Inventory                                             192,718              (192,718)           --
  Other current assets                                   25,025                (2,943)       22,082
  Property and equipment (net)                           39,590               (28,198)       11,392
  Other assets                                           11,484                (7,096)        4,388
                                             -------------------------------------------------------
Total assets                                 $        2,162,938   $        (1,989,443)  $   173,495
                                             =======================================================

LIABILITIES AND SHAREHOLDERS' EQUITY
  Accounts payable                           $        1,585,253   $        (1,486,306)  $    98,947
  Accrued liabilities                                   127,196              (121,031)        6,165
  Accrued liabilities due to officers                   155,000              (155,000)           --
  Deferred revenue                                        7,500                    --         7,500
  Long-term debt due to officers                        266,888              (256,888)       10,000
  Common stock                                          280,606              (259,241)       21,365
  Additional paid-in capital                             13,188             1,345,392     1,358,580
  Accumulated deficit                                  (272,693)            1,056,369    (1,329,062)
                                             -------------------------------------------------------
Total liabilities and shareholders' equity   $        2,162,938   $        (1,989,443)  $   173,495
                                             =======================================================

                                     STATEMENTS OF OPERATIONS
                                 FOR THE THREE MONTHS MARCH 31, 2003

                                             Previously Stated    Increase (Decrease)   Restated
                                             -------------------  --------------------  ------------
Revenue                                      $        3,369,597   $        (3,151,142)  $   218,455
Cost of sales                                         2,700,374            (2,563,403)      136,971
Selling, general and administrative                     550,164              (495,397)       54,768
Depreciation                                              5,482                (3,394)        2,088
Interest expense and other, net                           4,394                (4,394)           --
                                             -------------------------------------------------------
Net income (loss)                            $          109,183   $           (84,555)  $    24,628
                                             =======================================================


                                        7
<PAGE>
                                     STATEMENTS OF OPERATIONS
                                 FOR THE THREE MONTHS MARCH 31, 2002

                                             Previously Stated    Increase (Decrease)   Restated
                                             -------------------  --------------------  ------------
Revenue                                      $          904,278   $          (712,165)  $   192,113
Cost of sales                                           868,613              (632,371)      236,242
Selling, general and administrative                     325,071               (84,880)      240,191
Depreciation                                              4,397                   275         4,672
Interest expense and other, net                          11,797                (1,738)       10,059
                                             -------------------------------------------------------
Net income (loss)                            $         (305,600)  $            (6,549)  $  (299,051)
                                             =======================================================
</TABLE>

Note 3. Subsequent Events

Acquisitions of NetView Technologies, Inc. and NewBridge Technologies, Inc.

     On  April  15, 2003, eLinear, Inc., a public corporation, issued 12,961,979
shares  of  common  stock  for  100%  of the outstanding common stock of NetView
Technologies,  Inc.  ("NetView").  After  the merger the stockholders of NetView
owned approximately 90% of the combined entity. For financial reporting purposes
this transaction was treated as an acquisition of eLinear and a recapitalization
of  NetView.

     On  July  31, 2003, eLinear completed the acquisition of all the issued and
outstanding shares of Newbridge Technologies (formerly MMGD,Inc.), a provider of
communications  deployment.  These  services  will  be  over a fiber or wireless
infrastructure.  Pursuant  to  the  transaction,  eLinear issued an aggregate of
850,000  shares  to  the  shareholders  of  MMGD and options to purchase 300,000
shares  of  eLinear  common  stock.  The acquisition was accounted for using the
purchase  method  of  accounting.

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 $0.50 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 $0.50 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.

Common  Stock  Issuances

     In  April  2003, the Company issued 300,000 restricted shares of its common
stock  to  an  employee  pursuant  to  an employment 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.

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.


                                        8
<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 joined the Board of Directors of eLinear, and (b)
the officers of eLinear were 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.  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.  The  combined  company  will  be  a diversified
provider  of  complete  Information  Technology  solutions.


                                        9
<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                                           $218,455  $ 192,113
Cost of sales                                      136,971    236,242
                                                  --------------------
Gross profit (loss)                                 81,484    (44,129)
Operating expenses                                  56,856    244,863
                                                  --------------------
Income (loss) from operations                       24,628   (288,992)
Other expense                                           --    (10,059)
                                                  --------------------
Net income (loss)                                 $ 24,628  $(299,051)
                                                  ====================
Net income (loss) per share - basic and diluted   $   0.02  $   (0.32)
                                                  ====================
</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.  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 $218,455, which
was  $26,342  better  than  the  prior year period of $192,113. The increase was
related to increased billing of consulting services.    Of the revenue generated
for  the  period ended March 31, 2003, three customers provided in excess of 10%
of  the  Company's  revenue.  The loss of any one 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 $136,971, a decrease of $99,271 over the 2002 period. 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.

     Gross  profit.  Total gross profit increased from a loss of $44,129 for the
three  months  ended  March 31, 2002, to a gross profit of $81,484 for the three
months  ended March 31, 2003.  Total gross profit as a percentage of revenue was
37%  for  the  2003  period.

     Operating  expenses.  Total  operating  expenses for the three-month period
ended  March 31, 2003, were $56,856, a decrease of $188,008 over the 2002 period
of  $244,863.  The  Company  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 a decrease in
payroll and related costs of $64,620.  Professional services, which is comprised
of  legal,  accounting  and  consulting  fees,  decreased  from  $48,274 for the
three-month  period  ended March 31, 2002, to $1,801 for the 2003 period.  Other
expenses decreased from $80,794 for the three-month period ended March 31, 2002,
to  $12,081 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.

     Net  income  (loss).  Net income for the three months ended March 31, 2003,
was $24,628 compared to a net loss of $299,051 for the 2002 period.


                                       10
<PAGE>
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 in operating activities      $(41,388)  $(93,049)

     Net cash used in investing activities      $(18,710)  $ (5,526)

     Net cash provided by financing activities  $ 44,340   $     --
</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.
Net cash used in operating activities for the three-month period ended March 31,
2003,  was  $41,388  compared  with  $93,049  for  the 2002 period.  This was an
improvement of  $51,661 over the prior year.  The primary components of net cash
used  in  operating  activities  for the 2003 period were net income of $24,628,
non-cash  charges  of  $2,526,  and decreases in other current assets of $7,408,
which were  offset by increases in accounts receivable of $40,663, and decreases
in  accounts  payable,  accrued  liabilities  and  deferred  revenue of $$4,201,
$28,586  and  $2,500, respectively.  Cash used in investing activities increased
from  $5,526  for the three-moth period ended March 31, 2002, to $18,710 for the
2003  period.

     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.

     Liquidity.  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 $4,181.  Management
believes  that  it  will  begin  to  generate positive cash flow from operations
during  its  second  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.

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  for the quarter ended March 31, 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/A (Second Amendment) 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.


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                          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.


Item 2.   Changes  in  Securities  and  Use  of  Proceeds.

                     RECENT SALES OF UNREGISTERED SECURITIES

     There  were  no  sales of unregistered securities by the Company during the
fiscal  quarter  ended  March  31,  2003.


Item 3.   Defaults  Upon  Senior  Securities  -  None

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

Item 5.   Other  Information

     Effective May 26, 2003, Mr. Jon V. Ludwig resigned his position of Chairman
of  the  Board  and  Chief  Executive Officer of the Company.  Subsequent to Mr.
Ludwig's  resignation, Mr. Kevan M. Casey was elected to the Board of Directors,
was elected as Chairman of the Board and Chief Executive Officer of the Company.
The  Board  of  Directors  has approved the filing of this amended Form 10-QSB/A
(Second Amendment) for the quarterly period ended March 31, 2003.


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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)
31.1           Certification  of  Kevan  M.  Casey
31.2           Certification  of  Carole  D.  Hlozek
32.1           Certification  for  Sarbanes-Oxley  Act  of  Kevan  M.  Casey
32.2           Certification  for  Sarbanes-Oxley  Act  of  Carole  D.  Hlozek


     (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.


                                       13
<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/ Kevan M. Casey    Chief Executive Officer,      December 19, 2003
--------------------    and Director
Kevan M. Casey



/s/ Carole D. Hlozek  Principal Accounting Officer  December 19, 2003
--------------------
Carole D. Hlozek




                                       14
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