UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10QSB
X QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECRUITIES EXCHANGE
ACT OF 1934.  December 31,2003
OR
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
    EXCHANGE ACT OF 1934.

For the Transaction Period from ____ to _____

Commission File number 333-47395

WIRELESS DATA SOLUTIONS, INC.
          (Name of small business issuer as specified in its charter)


        Utah                            93-0734888
(State of Incorporation)         (I.R.S. Employer Identification No.)

                          2233 Roosevelt Road
                                Suite #5
                          St. Cloud, MN 56301
                  (Address of principal executive offices)
                           (320)-203-7477
                       (Issuer's telephone number)



Check whether the issuer (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__ No__X__


APPLICABLE ONLY TO ISSUERS INVOLVED IN BANRUPTCY PROCEEDINGS DURING THE
PRECEDING FIVE YEARS
Not Applicable

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the Registrant's classes
of common stock, as the practicable date:

There were 15,142,434 shares of the Issuer's common stock outstanding as of
December 31, 2003.









Table of Contents


Part I


Item I Financial Statements


Item II Management's Discussion and Analysis or plan of Operation.


Part II


Item I  Legal Proceedings


Item II Changes in Securities


Item III Defaults upon Senior Securities


Item IV  Submission of Matters to a vote of security holders


Item V  Other Information


Item VI  Exhibits on Reports on Form 8K


Item VII  Subsequent Events












































WIRELESS DATA SOLUTIONS, INC. AND SUBSIDIARY
Consolidated Financial Statements
For the Quarter Ended December 31,2003
(Not Reviewed)































ITEM I
WIRELESS DATA SOLUTIONS, INC. AND SUBSIDIARY
Consolidated Balance Sheet
December 31, 2003


Assets

Current Assets                             12/31/03         12/31/02
                                         (Not Reviewed)       (Not Reviewed)

      Cash and Cash Equivalents            $25,814            $54,147
      Trade Accounts receivable, net of
      Estimated Allowance for doubtful
      Accounts of $54,053			 100,907             87,022
      Inventory                             69,180             81,703
      Prepaid Expenses                         286               -  _

                Total Current Assets      $196,187           $222,872

Property and Equipment
      Office Fixtures and Equipment         59,155             59,155
      Leasehold Improvements                12,894             12,894
                                            72,049             72,049

      Less:  Accumulated Depreciation       66,388             56,857

                Net Property and Equipment   5,661             15,192

Other Assets

      Security Deposits                      4,978              5,636


                Total Assets              $206,826           $243,699



Liabilities and Stockholder's Equity (Deficiency)

Current Liabilities:
   Note Payable to Stockholder              $50,000          $50,000
   Accounts Payable and Accrued Expenses    114,098          173,220
   Other Current Liabilities                 34,839           11,564

                 Total Current Liabilities  198,937          234,784

Other Liabilities:
Due to officers                              40,197           21,486

                 Total Liabilities          239,134          256,270

Minority Interests in consolidated subsidiaries 20,000        20,000





Commitment and Contingencies

Stockholders Equity

    Preferred Stock, $.002 par value;3,000,000 shares
    Authorized; no shares issued or outstanding        -             -
    Common Stock, $.001 par value; 25,000,000 shares
    Authorized; 15,142,434 issued                    15,142        15,142
    Common Stock to be issued                       410,126       410,126
    Additional Paid in Capital                    2,373,962     2,373,962
    Accumulated Deficit                          (2,851,538)   (2,831,801)
          Total Stockholder's Deficiency                  (52,308)      (32,571)

    Total Liabilities and Stockholder Deficiency   $206,826      $243,699



WIRELESS DATA SOLUTIONS, INC. AND SUBSIDIARY
Consolidated Statements of Operations
For the Quarter Ended December 31, 2003
                                   12/31/2003     12/31/2002
                                           (Not Reviewed)     (Not Reviewed)
Revenue

   Net Product Sales                        $214,099         $224,494
   Repairs and Maintenance                    10,900           12,124
   Engineering Services                       16,261            2,650
                         Total Revenue      $241,260         $239,268

Cost of Sales                                $85,758           $72,101

Gross Profit                                 155,502           167,167

Operating Expenses                           102,479           150,317
Operating Income (loss)                       53,023            16,850

Other Income(Expense):
      Interest Expense                        (1,292)           (1,306)
      Interest Income                              3               -___
Total Other Income (Expense)                  (1,289)           (1,306)
Provision For Income Tax                        0                 0___


Net Gain or Loss                             $51,734           $15,544

Basic and diluted earnings(loss)
                per common share              $.003             $.001

Weighted Average Common Shares Outstanding  15,142,434      15,142,434








WIRELESS DATA SOLUTIONS, INC.  AND SUBSIDIARIES
Consolidated Statements of Cash Flows
For the three months Ended December 31, 2003 and 2002

2003          2002
                                                 (Not Reviewed) (Not Reviewed)
Cash Provided by (used in)

Operating Activities:
           Net Income (loss)                         51,734       15,544
Adjustments to reconcile net loss to net cash
    Provided by (used in) operating activities:
    Depreciation                                        772        4,050
    Issuance of common stock for services              -            -
(Increase)Decrease in Assets:
    Security Deposits                                    95         -
    Accounts Receivable                             (80,605)       9,091
    Inventory                                         1,920       (2,086)
    Prepaid expenses and other assets                 2,422         -
Increase (decrease) in liabilities:
    Accounts Payable and Accrued Expenses            18,052      (50,620)
    Due to Officers                                   8,028          150
    Advances from Customers                            -            -
    Other Current liabilities                          -            2,897
    Net Cash provided by (used in)
     operating activities:                            2,418       (20,974)


Cash Flows from Financing Activities:
    Advance to Officers                                0              0

        Net Cash provided by financing activities      0              0

    Net increase (decrease) in
             Cash and Cash Equivalents                2,420       (20,974)

Cash and Cash equivalents, beginning of period       23,394        75,121

    Cash and Cash equivalents, end of period        $25,814       $54,147



















WIRELESS DATA SOLUTIONS
Consolidated Statement of Changes in Stockholders Equity
For the quarter ended December 31,2003
                                  Common Stock

                           Number                 Additional
                             Of                    Paid-In	   Accumulated
                           Shares        Amount    Capital        Deficit
Balance Sept 30,2001     10,967,124      10,967    2,026,534  (2,727,873)
(Audited)
Issuance of common stock
  For services at
  $.04 per share            450,000         450       17,550        -
Issuance of common stock
  For debt reduction
  At $.41 per share         182,296         182       74,818        -
Issuance for common stock
  For debt reduction
  At $.20 per share         543,014         543      108,060        -
Issuance of common stock
  For working capital
  At $.05 per share       3,000,000       3,000      147,000        -
Balance Sept 30, 2002      -               -            -       (119,472)
   (Unaudited)           15,142,434     $15,142   $2,373,962 ($2,847,345)

Net Loss 9/30/03                                                 (55,927)
Balance Sept 30, 2003
   (Unaudited)           15,142,434     $15,142   $2,373,962 ($2,903,272)

Net Profit 12/31/03                                               51,734
Balance Dec 31, 2003
   (Not Reviewed)        15,142,434     $15,142   $2,373,962 ($2,851,538)























WIRELESS DATA SOLUTIONS
Consolidated Statement of Changes in Stockholders Equity
For the quarter ended December 31,2003





			           Common Stock
                             To be Issued            Total
Balance Sept 30,2001           593,729             (96,643)
(Audited)
Issuance of common stock
  For services at
    $.04 per share                  -                 18,000
Issuance of common stock
  For debt reduction
  At $.41 per share            (75,000)               -
Issuance for common stock
  For debt reduction
  At $.20 per share           (108,603)               -

Issuance of common stock
  For working capital
  At $.05 per share               -                150,000
Net loss for fiscal year end      -               (119,472)
Balance Sept 30, 2002
  (Unaudited)                 $410,126            $(48,115)

Net Loss 9/30/03                                   (55,927)
Balance Sept 30, 2003
  (Unaudited)                 $410,126           ($104,042)

Net Profit 12/31/03                                 51,734
Balance Dec 31, 2003
  (Not Reviewed)              $410,126            ($52,308)





















Item II  Management's Discussion and Analysis of Financial Conditions
         and Results of Operations

This discussion may include certain "forward looking" statements
that reflect our current views with respect to future events and
financial performance.  Investors should be aware that actual
results may differ materially from our expressed expectations
because of risks and uncertainties inherent in future events;
particularly those risks identified and set forth below. Factors
that could cause or contribute to such differences include, but are
not limited to those discussed in this section. Investors should not
unduly rely on these forward-looking statements.  We undertake no
duty to update the information in this discussion if any forward
looking statement later turns out to be inaccurate.


BUSINESS OVERVIEW

Wireless Data Solutions (the company) develops and markets digital
mobile data terminals and associated software for vehicle management
and location in the United States, South America, Mexico, and
Canada. The equipment is designed, assembled, marketed and sold by
Distributed Networks, Inc. (DINET) a wholly owned subsidiary of
Wireless Data Solutions.

The foundation of the company's vehicle tracking and GPS location
system is its adaptable, intelligent and programmable Mobile Data
Terminal called "Data Mate". The MDTs are integrated with the
customer's existing two-way radios providing valuable vehicle status
information and solving a wide variety of vehicle fleet management
issues. The company's intelligent MDTs contain a microprocessor and
are very cost effective and affordable for those companies desiring
to lower operating costs and maximize profitability through more
efficient vehicle fleet accountability.

Data Mate mobile data terminals from Wireless Data Solutions
relieves wireless spectrum congestion shared by voice communications
by searching out an opening in the spectrum and digitally
transmitting a wireless message of up to 244 alpha numeric
characters in less than a second, thus allowing dramatic increases
in vehicle status and location information to be sent back to the
customer's central office. The mobile data terminals also provide
stored proof of dates and times during operation, silent emergency
alarms, and RS232 connection to mobile printers, credit card swipes
and bar code scanners.

Coupled with the company's mobile data terminals, DINET has designed
and sold proprietary software called FleetVantage GOLD which resides
on the customer's central office Windows based PC. The software
translates the digital data received from vehicle fleets and acts as
a sophisticated message-handling center. FleetVantage GOLD provides
specific mapping detail as the vehicle's location "real time". All
data sent and received by FleetVantage GOLD is archived in the PC,
which can be accessed anytime for documentation purposes. The
company has recently completed FleetVantage GOLD upgrades to include
Client/Server operation, interface to other third party software,
and more functional GPS vehicle management schemes adding to the
overall functionality.

The company's mission will principally focus on building a high
growth and profitable public corporation by manufacturing rugged and
dependable wireless communications equipment and software targeting
specific niche markets that have been determined to have high demand
and few competitors. Essentially our goal is to provide state of the
art vehicle location and status reporting products and software that
exceeds expectations of our customers; and after the sale and
installation, continue relationships with preeminent support and
product improvements that we know our customers will come to rely
on.

Wireless Data Solutions occupies on office in St. Cloud, Minnesota,
and DINET occupies office space in Oceanside, California the
principal location for all design, marketing and distribution of the
company's products and services. The company's transfer agent is
Computer Share Investor Services, 350 Indiana St. Suite 800, Golden,
Colorado.


RESULTS OF OPERATIONS (1st QUARTER FY2004)

Total revenues for the first quarter of Fiscal 2004 were $241,260,
compared to the First quarter of 2003 when sales totaled $239,268.
The resulting operating income for the first quarter of 2004 was a
gain of $51,734 versus a profit of $15,544 in the first quarter of
2003.  Basically the primary reason for increasing net profit
compared to last fiscal year was the reduction in expenses by
approximately $48,000. Recognizing that cost cutting is not a total
solution to profitability, WDS remains committed to the need and
continuing effort to raise capital for next generation products and
software which are critical to maintaining the company's market
position and an instrument to increasing revenue and competitive
advantage in the years to come. The Company is currently engaging in
discussions with viable entities to bring forth the necessary
elements either for the infusion of capital or a Merger and
Acquisition to add value and for the future success of the company.

Capital Funding would be used for the development of the company's
"next generation" products and software essentially adding
automation to the vehicle reporting scheme when it passes GPS
location and status information from the vehicle to the customer's
central office. The ready mix/construction industry recognized the
need to incorporate automatic status reporting and GPS location
information to their operations, which they acknowledge improves
efficiency, increases profitability and provides a greater
competitive advantage. Since WDS has nearly 400 existing customers,
it is management's belief that at such time as capital is raised and
the next generation products and software are introduced, revenue
expectations would be realized.





LIQUIDITY AND CAPITAL RESOURCES

The company's 1st Qtr cash position decreased by approximately
$28,333, $25,814 vs. $54,147 compared to the same period of the
prior year.  The cash decrease was primarily due to the increase in
accounts receivable.  Current liabilities at 12/31/03 were $198,937
compared to $234,784 at 12/31/02. The decrease was primarily due to
the decrease in accounts payable.


DIRECTORS AND EXECUTIVE OFFICERS OF THE COMPANY

Robert Chase

Since 2000, Mr. Chase has served as President of DINET, board member
and is currently protempore President of Wireless Data Solutions.
Mr. Chase has over 25 years of experience in the wireless industry,
and has served as business development consultant to a number of
high technology industries.  His clients included Cubic Defense
Systems, Qualcomm, Inc., SAIC, SpaceCom Systems, ADC
Telecommunications, Teledyne Ryan Electronics and Pacific
Communications Sciences, Inc. He has been instrumental in
formulating early plans for companies engaged in wireless data and
personally managed early sales and distribution for high tech start
ups. He has also assisted companies exit chapter 11 reorganization
status. Mr. Chase has worked for Motorola, General Electric and
PacTel and was inducted into General Electric's Winners Circle. Mr.
Chase attended Oregon State University ('71).

Patrick Makovec, Chairman and CEO

Mr. Makovec is currently the Chairman and CEO of Wireless Data
Solutions and has been a board member since 1987.  Mr. Makovec found
and completed the M & A with Distributed Networks, Inc. (DINET). Mr.
Makovec has been instrumental in the strategic planning process of
Wireless Data Solutions and DINET by providing direction for capital
funding and providing direction and counsel for completing an M & A.
Mr. Makovec was President of Tel Corp a leasing company in Minnesota
and holds an MS degree in Accounting from the University of
Wisconsin.  Mr. Makovec holds 8% of the stock in Wireless Data
Solutions.
















Part II

Item I  LEGAL PROCEEDINGS
          (None)

Item II  CHANGES IN SECURITIES
          There were no securities issued or repurchased during the
          first quarter of fiscal 2004.

Item III  DEFAULTS UPON SENIOR SECURITIES
          (None)

Item IV   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
          (None)

Item V    OTHER INFORMATION
          (None)

Item VI   EXHIBITS ON REPORTS ON FORM 8-K
          (None)


Item VII  SUBSEQUENT EVENTS
          (None)


SIGNATURES

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




          August 18, 2003 WIRELESS DATA SOLUTIONS INC.
                                               /S/ Patrick Makovec


                                                   Patrick Makovec
                                                  Chairman of the Board