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 September 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 November 12, 2003, there were outstanding 15,658,670 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
                               SEPTEMBER 30, 2003

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

     Item 1.   Financial Statements

               Condensed Consolidated Balance Sheet                           3
               September 30, 2003 (unaudited)

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

               Condensed Consolidated Statements of Cash Flows                5
               (unaudited) Nine Months Ended September 30, 2003 and 2002

               Notes to Unaudited Condensed Consolidated Financial            6
               Statements

     Item 2.   Management's Discussion and Analysis of Results of             10
               Operations and Financial Condition

     Item 3.   Controls and Procedures                                        12

PART II OTHER INFORMATION

     Item 1.   Legal Proceedings                                              12

     Item 2.   Changes in Securities and Use of Proceeds                      13

     Item 3.   Defaults Upon Senior Securities                                13

     Item 4.   Submission of Matters to a Vote of Security Holders            13

     Item 5.   Other Information                                              13

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


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

Item 1. FINANCIAL STATEMENTS

                                    ELINEAR, INC.
                                  AND SUBSIDIARIES
                        CONDENSED CONSOLIDATED BALANCE SHEETS


                                                                         September 30,
                                                                             2003
                                                                        ---------------
                                      ASSETS                              (Unaudited)
<S>                                                                     <C>
Current assets:
    Cash                                                                $      114,963
    Accounts receivable, net of allowance of $59,200 at September 30,
     2003                                                                    1,903,721
    Inventory                                                                  101,839
    Other current assets                                                        62,188
                                                                        ---------------
      Total current assets                                                   2,182,711
                                                                        ---------------
Property and equipment (net)                                                    48,472
Goodwill                                                                     1,195,601
Other assets                                                                    14,282
                                                                        ---------------
Total assets                                                            $    3,441,066
                                                                        ===============

                       LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:
    Accounts payable, trade                                             $    1,524,009
    Payable to officers                                                         64,000
    Accrued liabilities                                                        231,004
    Deferred revenue                                                             2,500
    Current maturities                                                           2,045
                                                                        ---------------
      Total current liabilities                                              1,823,558
                                                                        ---------------
Long-term debt due to officers                                                 255,979
                                                                        ---------------
Shareholders' equity:
    Preferred stock, $.02 par value, 10,000,000 shares authorized,
      none issued                                                                   --
    Common stock, $.02 par value, 100,000,000 shares authorized,
      14,484,390 shares issued and outstanding at September 30, 2003           306,688
    Additional paid-in capital                                               1,741,291
    Accumulated deficit                                                       (686,450)
                                                                        ---------------
      Total shareholders' equity                                             1,361,529
                                                                        ---------------
Total liabilities and shareholders' equity                              $    3,441,066
                                                                        ===============


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


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


                                                        For the Three Months Ended   For the Nine Months Ended
                                                              September 30,               September 30,
                                                        ------------------------------------------------------
                                                            2003          2002          2003          2002
                                                        ------------------------------------------------------
<S>                                                     <C>           <C>           <C>           <C>

Revenue                                                 $ 3,962,453   $ 2,355,413   $10,581,583   $ 4,600,537
Cost of sales                                             3,362,542     2,006,459     8,804,200     3,925,333
                                                        ------------------------------------------------------
        Gross profit                                        599,911       348,954     1,777,383       675,204
                                                        ------------------------------------------------------

Operating expenses:
    Selling, general and administrative expenses:
       Payroll and related expenses                         424,704       145,973     1,137,206       271,801
       Office administration                                 54,631        19,766       144,063        60,137
       Professional services                                115,964        32,579       359,321        97,434
       Other                                                260,865         4,345       402,222        66,490
                                                        ------------------------------------------------------
    Total selling, general and administrative               856,164       202,663     2,042,812       495,862
    Depreciation                                              6,170         3,508        14,710         6,406
                                                        ------------------------------------------------------
        Total operating expenses                            862,334       206,171     2,057,522       502,268
                                                        ------------------------------------------------------

Income (loss) from operations                              (262,423)      142,783      (280,139)      172,936

Other income (expense):
    Interest, net                                           (15,789)       (3,201)      (25,603)        1,044
    Other income (expense)                                   44,850           942        48,476        (8,614)
                                                        ------------------------------------------------------
Net income (loss)                                       $  (233,362)  $   140,524   $  (257,266)  $   165,366
                                                        ======================================================

Net income (loss) per share:
    Basic and diluted                                   $     (0.02)  $      0.01   $     (0.02)  $      0.01
                                                        ======================================================

Weighted average number of common shares outstanding:
    Basic and diluted                                    14,999,307    13,909,757    14,557,361    13,909,757
                                                        ======================================================


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


                                        4
<PAGE>
<TABLE>
<CAPTION>
                                  eLINEAR, INC.
                                 AND SUBSIDIARIES
                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
              FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2003 AND 2002
                                   (UNAUDITED)

                                                        For the Nine Months Ended
                                                              September 30,
                                                        -------------------------
                                                           2003          2002
                                                        -------------------------
<S>                                                     <C>          <C>

Cash flows provided by/used in operating activities:
    Net income (loss)                                   $ (257,266)  $   165,366

        Depreciation                                        14,710         9,159
        Stock issued for compensation                                      1,000
        Gain on disposal of property and equipment             500            --
        Loss on adjustment of assets held for sale to
           net realizable value                                               --
        Changes in assets and liabilities:
            Accounts receivable                            160,056            --
            Notes receivable                                    --    (1,012,246)
            Inventory                                      (84,892)      (32,137)
            Unbilled services                                                 --
            Other current assets                           (24,068)       (9,705)
            Accounts payable                               101,072       870,151
            Accrued liabilities                            126,752         8,579
                                                        -------------------------
Net cash used by operating activities                       36,864           167
                                                        -------------------------

Cash flows from investing activities:
    Purchase of property and equipment                          --       (37,225)
    Deposits                                                    --        (5,792)
                                                        -------------------------
Net cash used by investing activities                           --       (43,017)
                                                        -------------------------

Cash flows from financing activities:
    Proceeds from notes payable due to officers            159,538       189,900
    Repayment of notes payable due to officers            (214,672)           --
                                                        -------------------------
Net cash provided by financing activities                  (55,134)      189,900
                                                        -------------------------
Net increase (decrease) in cash                            (18,270)      147,050
Cash and cash equivalents, beginning of period             133,233             0
                                                        -------------------------
Cash and cash equivalents, end of period                $  114,963   $   147,050
                                                        =========================


Non-cash transactions:
    Issuance of stock for acquisition                   $1,195,601   $        --
                                                        =========================
    Issuance of options for forgiveness of debt         $   13,188   $        --
                                                        =========================


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


                                        5
<PAGE>
                                  ELINEAR, INC.
                                AND SUBSIDIARIES
         NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 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
September  30,  2003,  and the results of operations and cash flows for the nine
months  ended  September  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.

     BUSINESS

     On  April  12, 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.  NetView's historical financial statements replace eLinear's in the
accompanying  financial  statements.

     Effective  July  31,  2003,  eLinear  completed  the acquisition of all the
issued  and  outstanding  shares of Newbridge Technologies, Inc. (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  valued at $935,000, using an average price for a
period  of  thirty  days  from  the  date of the merger, and options to purchase
300,000  shares  of  common  stock valued at $274,000 using Black-Scholes to the
shareholders  of  NewBridge. As of the effective date MMGD became a wholly owned
subsidiary  of  eLinear.  The  acquisition  was accounted for using the purchase
method  of  accounting  and  resulted  in  goodwill  totaling  $1,195,601.

     The  following  are  condensed  statements of income for the three and nine
month  periods  ended  September  30,  2003 compared to the pro forma results of
operations for NetView and Newbridge Technologies, as though the acquisition had
occurred  on July 1, 2002 (in the case of the three month period) and January 1,
2002  (in  the  case  of  the  nine  month  period).  Other historical financial
statements  will  be  included  in  eLinear's  report  on Form 8-K/A when filed.

<TABLE>
<CAPTION>
                                           Three Months Ended          Nine Months Ended
                                              September 30,              September 30,
                                        -------------------------  -------------------------
                                            2003         2002          2003         2002
                                        ------------  -----------  ------------  -----------
<S>                                     <C>           <C>          <C>           <C>

Revenue                                 $11,127,262   $1,607,188   $11,304,150   $5,528,970

Net loss                                $  (106,695)  $ (118,633)  $  (266,899)  $ (303,806)

Net loss per share - basic and diluted  $      (.01)  $     (.01)  $      (.02)  $     (.02)
</TABLE>


     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


                                        6
<PAGE>
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.

     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  with  eLinear,  NetView terminated its S-Corporation status for
income  tax  purposes. NetView will now compute income taxes using the asset and
liability  method.  Under  the  asset  and liability method, deferred income tax
assets  and  liabilities  are  determined  based  on the differences between the
financial  reporting  and  tax  basis of assets and liabilities and are measured
using  the current enacted tax rates and laws. A valuation allowance is provided
for the amount of deferred tax assets that, based on available evidence, are not
expected  to  be  realized.

     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.

     NewBridge  Technologies  is  a  digital  provider of voice, data, video and
security  services  to  residential and commercial developments.  These services
will  be over a fiber or wireless infrastructure. Newbridge markets its services
through  its own sales force and the majority of its revenue is earned in Texas.

Stock  Options  and  Warrants
-----------------------------

     eLinear  accounts  for  its stock-based compensation plans under Accounting
Principles  Board  ("APB")  Opinion  No.  25,  Accounting  for  Stock  Issued to
Employees.  Statement  of  Financial  Accounting  Standard  ("FAS")  No.  148,
Accounting  for  Stock-Based  Compensation-Transition  and Disclosure, issued in
December 2002 requires pro forma net loss and pro forma net loss per share to be
disclosed  in  interim  financial  statements.

     On  April  16,  2003,  the Board of Directors adopted the 2003 Stock Option
Plan  (the  "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.  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  shareholders  approve the Plan.  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.  The  2003  Stock  Option Plan was approved by the shareholders on
August  17,  2003.

     The  following  table illustrates the effect on net income and earnings per
share  if  eLinear  had  applied  the  fair value recognition provisions of FASB
Statement  No.  123,  Accounting  for  Stock-Based  Compensation, to stock-based
employee  compensation.

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------

                                                Three Months Ended      Nine Months Ended
                                                    September 30,         September 30,
                                                --------------------  --------------------
                                                   2003       2002       2003       2002
<S>                                             <C>         <C>       <C>         <C>

Net loss, as reported                           $(233,362)  $140,524  $(257,266)  $165,366
Deduct: Total stock-based employee                     --         --    (46,000)        --
compensation expense determined under the fair
value based method for all awards
                                                ----------  --------  ----------  --------
Pro forma net loss                              $(233,362)  $140,524  $(303,266)  $165,366
                                                ==========  ========  ==========  ========

Loss per share:
Basic and diluted - as reported                 $   (0.02)  $   0.01  $   (0.02)  $   0.01
Basic and diluted - pro forma                   $   (0.02)  $   0.01  $   (0.02)  $   0.01
</TABLE>


                                        7
<PAGE>
     The  fair  value  of  each option granted is estimated on the date of grant
using the Black-Scholes option-pricing model with the following weighted average
assumptions:  dividend  yield  0.0%,  expected  volatility  of  206%,  risk-free
interest  rate  of  3.5%,  and  expected  life  of  six  months.

Note 2. Credit Facilities

     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 September 30, 2003.

Note 3. Litigation

     From time to time, the Company may become involved in litigation arising in
the  ordinary  course  of its business.  The Company is not presently subject to
any material legal proceedings outside of the ordinary course of business except
as  set  forth  below:

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

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


                                        8
<PAGE>
Note 4. 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 September 30, 2003, the Company's three
business  units  have  separate  management teams and infrastructures that offer
different  products  and  services-  eLinear,  NetView  and  NewBridge.


<TABLE>
<CAPTION>
                                  FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2003
Dollars ($)                                      eLinear    NetView    NewBridge   Consolidated
                                                ------------------------------------------------
<S>                                             <C>        <C>         <C>         <C>
Revenue                                          216,003   3,658,006      88,444      3,962,453
Segment profit (loss)                            (97,642)   (133,354)     (2,366)      (233,362)
Total assets                                     114,939   2,016,309   1,744,950      3,876,198
Capital expenditures                                  --       2,500          --             --
Depreciation                                       1,258       4,098         814          6,170

                                  FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2002
Dollars ($)                                     eLinear    NetView     NewBridge   Consolidated
                                                ------------------------------------------------
Revenue                                               --   2,355,413          --      2,355,413
Segment profit                                        --     140,524          --        140,524
Total assets                                          --   1,233,997          --      1,266,997
Capital expenditures                                  --          --          --             --
Depreciation                                          --       3,508          --          3,508

                                  FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2003
Dollars ($)                                     eLinear    NetView     NewBridge   Consolidated
                                                ------------------------------------------------
Revenue                                          513,944   9,979,195      88,444     10,581,583
Segment profit (loss)                           (254,164)       (736)     (2,366)      (257,266)
Total assets                                     114,939   2,016,309   1,744,950      3,876,198
Capital expenditures                                  --      10,969          --          8,469
Depreciation                                       2,515      11,381         814         14,710

                                  FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2002
Dollars ($)                                     eLinear    NetView     NewBridge   Consolidated
                                                ------------------------------------------------
Revenue                                               --   4,600,537          --      4,600,537
Segment profit                                        --      27,742          --        165,366
Total assets                                          --   1,233,997          --      1,233,997
Capital expenditures                                  --          --          --             --
Depreciation                                          --          --          --          6,406
</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.


                                        9
<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  September  30,  2003,  and  the  Company's results of operations for the
three-month  and nine-month periods ended September 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.

     Effective  July  31,  2003,  eLinear  completed  the acquisition of all the
issued  and  outstanding  shares of Newbridge Technologies, Inc. (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  valued at $935,000, using an average price for a
period  of  thirty  days  from  the  date of the merger, and options to purchase
300,000  shares  of  common  stock valued at $274,000 using Black-Scholes to the
shareholders  of  NewBridge. As of the effective date MMGD became a wholly owned
subsidiary  of  eLinear.  The  acquisition  was accounted for using the purchase
method  of  accounting  and  resulted  in  goodwill  totaling  $1,195,601.

RESULTS OF OPERATIONS AND FINANCIAL CONDITION


     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  nine-month periods ended September 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 nine months ended September 30, 2003 was $10,581,583
which was an increase of 130% over the prior year period of $4,600,537.  Revenue
from  the consulting services business segment for the six-month period included
in  2003  was $513,944. Revenue generated from the network and storage solutions
business  segment  through the Company's NetView subsidiary for the three months
and  nine  months  ended  September  30,  2003  was  $3,658,006  and $9,979,195,
respectively,  compared  to  $2,355,413  and  $4,600,537  for  the 2002 periods.
NetView  began  its  operations  in  the first quarter of 2002.  The increase in
revenue  was  a result of a full nine 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 September 30, 2003, three
customers  provided  in excess of 10% of the Company's revenue.  The loss of any
of  these  customers  may  have  an  adverse  financial  effect  on the Company.


                                       10
<PAGE>
     Cost  of  sales.  Total  cost  of  sales  for  the  nine-month period ended
September  30,  2003  was  $8,804,200,  an  increase of $4,878,867 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  $8,459,143  for the 2003 period.  The Company anticipates that cost of sales
will  increase  as  revenue  increases.

     Gross  profit.  Total  gross  profit  increased  from $675,204 for the nine
months  ended  September  30,  2002,  to  $1,777,383  for  the nine months ended
September 30, 2003.  The increase in gross profit was a result of an increase in
revenue  from  both  the  consulting  services and network and storage solutions
business segments.  Total gross profit as a percentage of revenue increased from
15%  for  the  2002  period  to  17%  for  the  2003  period.

     Operating  expenses.  Total  operating  expenses  for the nine-month period
ended  September  30,  2003, were $2,057,522, an increase of $1,555,254 over the
2002  period  of  $502,268.  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  $865,405.  Professional  services,  which  is
comprised  of  legal, accounting and consulting fees, increased from $97,434 for
2002 to $359,321 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.  Other
expenses  increased  from  $66,490 for the nine-month period ended September 30,
2002,  to $402,222 for the 2003 period.  The primary reason for the increase was
due  to an increase in fees paid for advertising to public relations firms.  The
Company  is  continuing  to identify areas whereby it may continue to reduce its
overhead  costs  during  2003.

     Net  Loss.  The  net  loss for the nine months ended September 30, 2003 was
$257,266 compared to net income of $165,366 for the 2002 period.

LIQUIDITY  AND  CAPITAL  RESOURCES

     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  provided by operating activities for the nine-month period ended September
30,2003,  was  $36,864 compared to net cash provided of  $637 for 2002. This was
an  improvement  of  $36,227  over the prior year. The primary components of net
cash  used  by  operating  activities  for  the  2003  periods were increases in
accounts  receivable,  notes  receivable and inventory, and decreases in accrued
liabilities,  which  were  partially offset by increases in accounts payable and
accrued  amounts  due to two officers of the Company and a net loss of $257,266.
Cash  used  by  investing  activities  decreased from $43,017 for the nine-month
period  of  2002  to  $55,134  for  2003.

     The  company  began the period January 1, 2003 to September 30, 2003 with a
cash  balance of $133,233 and ended the period with a cash balance of  $114,963,
representing  a  net  cash  use  of  $(18,270) 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.

     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. NetView has funded its
operations  by  way  of  loans  from  two of its officers. During the nine-month
period  ended  September 30, 2003, NetView borrowed $159,538 from these officers
and  repaid  $214,459.  The amount due these officers at September 30, 2003, was
$255,979.  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.


                                       11
<PAGE>
     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  September  30,  2003,  the  Company  had  available  cash  of $114,963.
Management believes it will begin to generate positive cash flow from operations
during  its  fourth  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

     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  this  evaluation,  our Chief Executive Officer and Principal
Accounting  Officer  concluded  that our disclosure controls and procedures were
effective  as  of  September  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 September 30, 2003, that has materially
affected,  or  is  reasonably likely to materially affect, our internal controls
over  financial  reporting.

               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.


                                       12
<PAGE>
     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 September 30, 2003,
that  were  not  registered  under  the  Securities  Act.

     On  July  31,  2003,  pursuant  to  the  exemption  provided by Rule 506 of
Regulation  D  of the Securities Act, the Company issued 30,000 shares for legal
services  valued  at  $35,958.

      On  August  1,  2003,  pursuant  to  the exemption provided by Rule 506 of
Regulation  D  of  the  Securities Act, the Company issued 850,000 shares to the
shareholders  of MMGD, Inc., in exchange for all the outstanding shares of MMGD,
Inc.,  in  accordance  with  the  acquisition  agreement  dated  July  31, 2003.

     On  August  25,  2003,  pursuant  to  the exemption provided by Rule 506 of
Regulation  D  of  the  Securities  Act,  the  Company  issued  5,000 shares for
consulting  services  valued  at  $6,000.

     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 - None

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.

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)


                                       13
<PAGE>
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
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 August
          21,  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
          June  30,  2003. Registrant filed a report on form 8-K on September 2,
          2003,  disclosing  a  change  in  Registrant's  certifying accountant.


                                       14
<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 and   November 19, 2003
--------------------    Chairman of the Board
Kevan M. Casey

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




                                       15
<PAGE>