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.  March 31,2004
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
March 31, 2004.









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 Six Months Ended March 31,2004
                                (Not Reviewed)































ITEM I
<TABLE>
<CAPTION>
                  WIRELESS DATA SOLUTIONS, INC. AND SUBSIDIARY
                           Consolidated Balance Sheet
                                March 31, 2004

                                    Assets             3/31/04     3/31/03
                                                     (Not Reviewed) (Not Reviewed)
<S>                                                   <C>         <C>
Current Assets
      Cash and Cash Equivalents                         $12,582     $59,329
      Trade Accounts receivable, net of
      Estimated Allowance for doubtful
      Accounts of $54,053 and $64,688 respectively       68,147     105,366
      Inventory                                          72,044      98,723
      Prepaid Expenses                                      286        -
                                                      ---------   ---------
              Total Current Assets                     $153,059    $263,418
                                                      ---------   ---------
Property and Equipment
      Office Fixtures and Equipment                      59,155      59,155
      Leasehold Improvements                             12,894      12,894
                                                      ---------   ---------
                                                         72,049      72,049

      Less:  Accumulated Depreciation                    67,594      60,906
                                                      ---------   ---------
             Net Property and Equipment                   4,455      11,143
                                                      ---------   ---------
Other Assets

      Security Deposits                                   4,978       5,636
                                                      ---------   ---------

              Total Assets                             $162,492    $280,197
                                                      =========   =========
</TABLE>
<TABLE>
<CAPTION>
              Liabilities and Stockholder's Equity (Deficiency)
<S>                                                   <C>         <C>
Current Liabilities:
   Note Payable to Stockholder                          $50,000     $50,000
   Accounts Payable and Accrued Expenses                 72,194     180,302
   Advance from customers                                  -         18,415
   Other Current Liabilities                             34,839      12,550
                                                      ---------   ---------
              Total Current Liabilities                 157,033     261,267

Other Liabilities:
Due to officers                                          37,027      32,206
                                                      ---------   ---------
                 Total Liabilities                      194,060     293,473
                                                      ---------   ---------
Minority Interests in consolidated subsidiaries          20,000      20,000
                                                      ---------   ---------
<CAPTION>
Commitment and Contingencies

Stockholders Equity
<S>                                                   <C>         <C>
   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   2,373,963
   Accumulated Deficit                                (2,850,798) (2,832,507)
                                                      ----------   ---------
         Total Stockholder's Deficiency                  (51,568)    (33,276)
                                                      ----------  ----------
   Total Liabilities and Stockholder Deficiency         $162,492    $280,197
                                                      ==========  ==========
</TABLE>
<TABLE>
<CAPTION>
                 WIRELESS DATA SOLUTIONS, INC. AND SUBSIDIARY
                    Consolidated Statements of Operations
                   For the six months Ended March 31, 2004

                                                      3/31/04      3/31/03
                                                    (Not Reviewed)  (Not Reviewed)
<S>                                                  <C>         <C>
Revenue
   Net Product Sales                                   $371,499    $467,784
   Repairs and Maintenance                               24,625      18,514
   Engineering Services                                  26,871      14,250
                                                     ----------   ---------
                         Total Revenue                 $422,995    $500,548

Cost of Sales                                          $155,171    $171,669
                                                     ----------   ---------
Gross Profit                                            267,824     328,879

Operating Expenses                                      218,232     311,421
                                                     ----------   ---------
Operating Income (loss)                                  49,592      17,458
                                                     ----------   ---------
Other Income(Expense):
      Miscellaneous Income                                5,550        -
      Dividend Income                                         1        -
      Interest Expense                                   (2,671)     (2,620)
      Interest Income                                         3        -
                                                     ----------   ---------
Total Other Income (Expense)                              2,883      (2,620)
Provision For Income Tax                                   -           -
                                                     ----------   ---------

Net Gain or Loss                                        $52,475     $14,838
                                                     ==========   =========
Basic and diluted earnings(loss)
                per common share                          $.003       $.001
                                                     ----------   ---------
Weighted Average Common Shares Outstanding           15,142,434  15,142,434
                                                     ==========  ==========
</TABLE>
<TABLE>
<CAPTION>
               WIRELESS DATA SOLUTIONS, INC.  AND SUBSIDIARIES
                    Consolidated Statements of Cash Flows
              For the six months Ended March 31, 2004 and 2003

                                                        2004         2003
                                                    (Not Reviewed) (Not Reviewed)
<S>                                                   <C>         <C>
Cash Provided by (used in)

Operating Activities:
           Net Income (loss)                             52,475      14,838
Adjustments to reconcile net loss to net cash
   Provided by (used in) operating activities:
   Depreciation                                           1,978       8,100
   Issuance of common stock for services                   -           -
(Increase)Decrease in Assets:
   Security Deposits                                         95        -
   Accounts Receivable                                  (47,845)     (9,253)
   Inventory                                               (943)    (19,106)
   Prepaid expenses and other assets                      2,422        -
Increase (decrease) in liabilities:
   Accounts Payable and Accrued Expenses                (23,852)    (28,025)
   Due to Officers                                        4,858      (4,643)
   Advances from Customers                                 -         18,415
   Other Current liabilities                               -          3,882
   Net Cash provided by (used in)                     ---------   ---------
    Operating activities:                               (10,812)    (15,792)
                                                      ---------   ---------
Cash Flows from Financing Activities:
   Advance to Officers                                     -           -
                                                      ---------   ---------
      Net Cash provided by financing activities            -           -
                                                      ---------   ---------
   Net increase (decrease) in
            Cash and Cash Equivalents                   (10,812)    (15,792)

Cash and Cash equivalents, beginning of period           23,395      75,121
                                                      ---------   ---------
   Cash and Cash equivalents, end of period             $12,583     $59,329
                                                      =========   =========
</TABLE>











<TABLE>
<CAPTION>
                                          WIRELESS DATA SOLUTIONS
                       Consolidated Statement of Changes in Stockholders Equity
                                 For the six months ended March 31, 2004
                                                Common Stock
                                                ------------
                          Number                Additional                Common
                          Of                    Paid-In     Accumulated   Stock To
                          Shares       Amount   Capital     Deficit       be Issued  Total
                          -------------------------------------------------------------------
<S>                       <C>          <C>      <C>         <C>           <C>        <C>
Balance Sept 30,2001      10,967,124   10,967   2,026,534   (2,727,873)   593,729    (96,643)
(Audited)                 -------------------------------------------------------------------
Issuance of common stock
  For services at
  $.04 per share             450,000      450      17,550         -          -        18,000

Issuance of common stock
  For debt reduction
  At $.41 per share          182,296      182      74,818         -       (75,000)      -

Issuance for common stock
  For debt reduction
  At $.20 per share          543,014      543     108,060         -      (108,603)      -
Issuance of common stock
  For working capital
  At $.05 per share        3,000,000    3,000     147,000         -          -       150,000
Balance Sept 30, 2002           -        -           -        (119,472)      -      (119,472)
   (Unaudited)            -------------------------------------------------------------------
                          15,142,434  $15,142  $2,373,962  ($2,847,345)  $410,126   $(48,115)

Net Loss 9/30/03                                               (55,927)              (55,927)
Balance Sept 30, 2003     -------------------------------------------------------------------
   (Unaudited)            15,142,434  $15,142  $2,373,962  ($2,903,272)  $410,126  ($104,042)

Net Profit 03/31/04                                             52,474                52,474
Balance Mar 31, 2004      -------------------------------------------------------------------
   (Not Reviewed)         15,142,434  $15,142  $2,373,962  ($2,850,798)  $410,126   ($51,568)
                          ===================================================================
</TABLE

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 an 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 HALF FY2004)

Total revenues for the first half of Fiscal 2004 were $428,547,
compared to the first half of 2003 when sales totaled $500,548.  The
resulting operating income for the first half of 2004 was a gain of
$52,474 versus a profit of $15,142 in the first half of 2003.
Basically the primary reason for increasing net profit compared to
last fiscal year was the focus on controlling operating expenses.
Operating expenses totaled $220,904 for the first half of this year
compared to $311,421 for the first half of last year. 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 half cash position decreased by approximately
$46,720, $12,580 vs. $59,300 compared to the same period of the
prior year.  The cash decrease was primarily due to the decrease in
accounts payable.  Current liabilities at 3/31/04 were $157,200
compared to $261,200 at 3/31/03. 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.




          May 12, 2004 WIRELESS DATA SOLUTIONS INC.
                                               /S/ Patrick Makovec


                                                   Patrick Makovec
                                                  Chairman of the Board