UNITES STATES
                     SECUTITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549

                                   Form 10-Q
 
[X] Quarterly REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
    SECURITIES EXCHANGE ACT OF 1934

          For the quarter ended December, 31, 1998

[ ] TRANSACTION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
    SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSACTION PERIOD
    FROM _______ TO ______

                      Commission File No. 000-23051

                       Wireless Data Solutions, Inc.
         (Exact Name of registrant as specified in its charter)

          Utah                               93-0734888
(State of Incorporation)         (I.R.S. Employer Identification No.)
                
                        1016 Shore Acres Drive
                          Leesburg, FL 34748
                (Address of principal executive offices)

                           (352) 323-1295
                    (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  X  
No ___

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE 
PRECEDING FIVE YEARS

                      Not Applicable
 
             APPLICABLE ONLY TO CORPORATE ISSUERS

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

There was 10,182,124 shares of the Issuer's common stock outstanding as of 
January 31, 1999.
<PAGE>


                                    Part I
                  WIRELESS DATA SOLUTIONS, INC. AND SUBSIDIARIES		
		                        Consolidated Balance Sheet				
			                            December 31, 1998					
			
								
ASSETS								
			              	                  Dec. 31, 1998        Dec. 31 1997	
				
								
Current Assets:								
  Cash and cash equivalents			          $54,386   	        $42,376   	
  Trade accounts receivable, net of  							
   	$6,000 estimated allowance for   							
  	 doubtful accounts				               269,494            649,496   	
  Inventory				                         265,682     	      189,208   	
  Prepaid expenses				                    3,992                  0 
                                       ---------          ---------
	Total Current Assets			                593,554      	     881,080   	
								
Fixed Assets:								
  Office fixtures and equipment		        15,033           		15,033   	
  Leasehold Improvements			              12,894   	         12,894  
                                      ---------          ---------	
  Sub-Total				                          27,927   	         27,927   	
								
  Less:  Accumulated Depreciation								
     and Amortization				                27,927   	         27,927   	
                                       --------            -------
	Net Fixed Assets			                          0           		     0 	
								
Other Assets:								
  Deferred Service Contract			           170,323            185,800   	
  Due from Angellcom				                  35,000  
  Loan to RD 220				                      28,649   				
  Due from related parties			            287,140      	     256,442   	
  Security deposits				                    3,113  	         	 3,113   
                                        --------           --------	
	Total Other Assets			                   524,225   	        445,355   	
                                        --------           --------
TOTAL ASSETS				                      $1,117,779      	  $1,326,435   	

							
								
LIABILITIES							
								
Current Liabilities:								
  Trade accounts payable		             $175,467           $245,386   	
  Current portion of other liabilities	  70,190   	         19,010   	
  Advance from Customers			              50,877   	         17,969   	
  Other accrued liabilities				             306 	           56,943   	
  Service Contract payable in stock		    13,100  	         196,400
                                        -------            -------   	
	Total Current Liabilities		            309,940  	         535,708   	


							
Other Liabilities:								
								
 Accrued salaries, related payroll  							
	taxes, reimbursable expenses  							
	payable to officers			                 568,417   	        692,132   	
  Less:  Current portion				                  0 	          	     0
                                        ------- 	         --------
	Total Other Liabilities			             568,417   	        692,132
                                        -------           --------   	
								
TOTAL LIABILITIES				                   878,357          1,227,840   	
								
  Minority interests in 
    consolidated subsidiaries			         20,000  	          20,000   	
								
STOCKHOLDERS' DEFICIENCY:								
 Preferred Stock, $.002 par value;  						
	3,000,000 shares authorized;  						
	no shares issued or outstanding		             0          		     0

 Common Stock, $.001 par value;  							
	25,000,000 shares authorized;  							
	8,164,720 shares issued and  								
 outstanding at 12/31/97 & 								
 10,182,124 at 12/31/98.  		             10,182    	         8,165   	
  Common Stock options outstanding		     11,250   	         11,250   	
  Additional paid-in-capital		        1,927,969   	      1,378,485   	
  Deficit				                        (1,681,206)        (1,270,532)
                                     ----------          ---------  	
     Sub-Total				                      268,195   	         127,368   	
  Receivable from related entity for 							
	sale of common stock		                 (48,773)  	         (48,773)
                                       ----------          ---------  	
								
	Total Stockholders' Equity		            219,422   	         78,595
                                      ----------           --------   	
								
TOTAL LIAB. & STOCKHOLDERS' EQUITY		  $1,117,779      	  $1,326,435 
<PAGE>
  	
	


                  WIRELESS DATA SOLUTIONS, INC. AND SUBSIDIARIES			
   	                 Consolidated Statement of Earnings				
		                For the Period Ended, December, 31 1998  			
					
								
								
			                	                 Dec. 31, 1998     Dec. 31, 1997  	
			
REVENUES								
								
  Net product sales				                  $205,979   	    $411,633   	
  Other Income				                          6,828   	      12,000
                                         --------         --------   	
	Total Revenues			                        212,807   	     423,633   	
								
COST OF SALES								
								
  Product		                               113,686   	     246,638   	
			                                      --------        -------	
 	Total Cost of Sales			                  113,686   	     246,638   	
						                                	  --------        -------	
  Gross Profit				                         99,121   	     176,995   	
								
  Operating Expenses				                  259,442   	     217,444   	
						                                 	  -------         -------
	Income before Interest			               (160,321)  	     (40,449)  	
    Interest expense, net of 
      interest income                      10,165        		   360
                                          -------         ------	
  Income before taxes				                (170,486)  	     (40,809)  	
Provision for income taxes				                  0          (3,666)  	
							                                  --------         --------
	NET EARNINGS			                        ($170,486)       ($37,143) 

Basic loss per share                         (.02)          (.001)

Weighted average shares
  outstanding for the period           10,168,831       8,164,720

<PAGE>


                    Wireless Data Solutions, Inc. And Subsidiaries  		
   	                  Consolidated Statement of Cash Flows			
			                  For The Period Ended December 31, 1998  			
					

                     					                 12/31/98          12/31/97	
Operating Activities:								
Net Income					                            ($170,486)        ($37,143)  	
								
Adjustments to reconcile net income to					
  net cash provided by (used in) operating				
  activities:								
Depreciation and amortization								
Prior period adjustments								
								
Changes in Operating Assets and Liabilities:						
		
(Decrease)in accounts receivable		            195,896   	    112,090   	
( Decrease) in inventor			                     	2,576   	     51,527   
(Increase) in other assets			                  (3,992)  		
(Decrease)  in accounts payable		            (131,209)  	   (166,414)  
Increase in advances from customers		          42,127   
Increase in other payables			                   9,045        		  686 
Decrease in deferred service contract	         11,810   	     10,300   
							                                     ---------       --------
Net cash provided by operating activities	    (44,233)  	    (28,954)  
							
Investing Activities:							
Proceeds of miscellaneous assets			                 0 		           0 
							
Financing Activities:							
Increase (Decrease) in due 
  from related parties				                      (2,132)  	    (12,000)  
Decrease in due to related parties and							
  related expenses				                          (1,000)  		
Increase in common stock options outstanding				
Increase in related entity for sale of common stock			
Decrease in minority interest in subsidiaries				
Proceeds of issuance of common stock	            1,000   		
							                                       --------       --------
Net cash provided by financing activities	     (2,132)  	    (12,000)  
							                                       -------        --------
Net increase in cash				                      (46,365)  	    (40,954)  
							
Cash at beginning of period			                100,752   	     83,330   
							                                      --------        -------
Cash at end of period				                     $54,387   	    $42,376   
											
<PAGE>


								
								
              Wireless Data Solutions, Inc. And Subsidiaries  	
		            Consolidated Statement of Stockholders' Equity	
				              For The Period Ended December 31, 1998  					

<TABLE>
<CAPTION>	
	                    		                          Common         Additional    
                                       Common    Stock Options  Paid-In  
                                       Stock     Outstanding    Capital         Deficit        Total
<S>                                     <C>         <C>          <C>              <C>           <C>
Balance at September 30, 1998          $10,162     $11,250     $1,926,989      $1,510,720)   $437,681
									 
Net Earnings for the period
   ended December 31, 1998					                                                  (170,486)   (170,486)
Stock issued to cancel debt to office       20      				              980                       1,000
						                                 		----	     -------      ---------	        --------    -------
Sub-Total		                             10,182      11,250      1,927,969      (1,681,206)    268,195
													                         --------      ------     ----------       ---------     -------
Receivable from related entity
    for sale of common stock						                                                            (48,773)
                                                                                             ---------
Balance at December 31, 1998           $10,182     $11,250     $1,927,969     ($1,681,206)   $219,422   

</TABLE>
<PAGE>

                         Notes to Consolidated Financial Statements

Summary of Accounting Policies
 
   The summary of Wireless Data Solution's Inc. ("the company") significant 
accounting policies are incorporated by reference to the Company's 
Registration Statement filled on Form 10-SB, as amended, dated February 12.

   The accompanying unaudited condensed financial statements reflect all 
adjustments which, in the opinion of management, are necessary for a fair 
presentation of the results of operations, financial position and cash flows.  
The results of the interim period are not necessarily indicative of the 
results for the full year.


Management's Discussion and Analysis or Plan of Operation

Liquidity and Capital Resources

   The company's current assets total $593,554 at December 31, 1998, a decrease 
of approximately $287,000 from December 31, 1997.  Accounts receivable 
decreased approximately $380,000 reflecting a lower level of sales and 
collection of receivables which were from sales with extended payment terms.  
Inventory increased approximately $80,000 due to the fact that anticipated 
sales did not materialize.  Those issues are summarized below under Results of 
Operations.	

   Management believes that cash flow from operations, current cash balances, 
and the "credit line" available from Brian Watts, a major shareholder of the 
company will be sufficient to fund operations in the near future.  The credit 
line available from Brian Watts is a factoring arrangement where by the 
company is advanced money against receivables.  On December 31, 1998 Brian 
Watts was owed $24,500 by the company.  The company's growth will remain 
constricted without new capital which is essential to investing in research 
and development, marketing and sales.				

Results of Operations

   Revenues for the 1st quarter of fiscal year ending September 1999 were down 
$205,000.  There were several factors responsible for the decline and the 
decline of prior months.

   Dinet introduced and sold a mapping product in the market place in 1998 
which was subsequently discovered to have significant problems with the soft-
ware's performance.  The product was pulled from the market in September and  
totally redesigned.  It will be ready for Beta testing in late February.  The  
tesing will be completed by the end of the second quarter.  The new product 
introduction is planned for the third quarter.  There are numerous customers 
that have expressed significant interest in purchasing the redesigned product.

   Dinet tested the sale of dispatching software in 1998 with minimal success.  
It also created anxiety with the software providers that have historically 
provided Dinet with sales leads and referrals.  They were concerned that Dinet 
would become a direct competitor and the number of referrals from them dropped 
significantly.  Dinet has eliminated those software products from its 
product line.  The President of Dinet has had meetings with the CEO's of each 
major software company reestablishing those vital strategic alliances.  

   The sales pipeline for the company's products is 6 to 18 months.  The loss
of sales focus in 1998 significantly reduced the number of viable potential 
customers that the company had in its pipeline.  Significant progress was made 
in both the first and second quarters in refilling the company's potential 
customer pipeline.

   A number of other areas have been addressed as well.  Operating expenses 
have been reduced by eliminating some technical positions and replacing them 
with "outsourced" use of contract consultants with greater expertise at a 
lower cost.  The company has refocused their research and development projects 
toward their core business segments.  They have significantly improved the 
delivery of their service quality which had been severely impacted by the 
problems with the mapping software.  They have also implemented a new sales 
management system.

   A loss of approximately $170,000 was recorded due to the decrease in
revenues. However as mentioned above, significant progress has been made in  
refilling the sales pipeline.

   The company's cash position is up about $10,000 from December 31, 1997 due
to the sale of stock in the second quarter of 1998 and the collection of 
receivables.  Liquidity is discussed under liquidity and capital resources.

   The decrease in accounts receivable of approximately $380,000 is a 
reflection of lower sales and the collection of receivables.

   Inventory was up approximately $76,000 due to anticipated sales which did
not materialize.  The inventory will be used in the second quarter of fiscal
1999.

   Deferred service contracts were down approximately $15,000 which reflects  
that which was expensed in the period.  The contract with Brian Blankenburg,
for marketing services, is being amortized over three years.  The contract 
with Dave Wood for public relations services is being amortized over five 
years. In both cases, the expense is spread over the anticipated useful life
of the services rendered.

   The loans to Angellcom and RD220, which were for money's advanced to secure 
the license in Mexico to provide 220 MHz services, as of yet, have not been 
paid.  $35,000 of the loan is secured by 10 220 MHz licenses located in the 
U.S. The anticipated payment date has been pushed back to March, which is when 
the final payment must be made on the licenses to the Mexican government.
			
   Due from related parties increased by approximately $31,000 which is 
primarily due from Heartland Diversified Industries, Wireless Data Solutions
largest shareholder.  The increase in the receivable is a combination of
accrued interest on the sale of Bernard, Lee & Edwards Securities and
management services provided by Wireless Data Solutions. Mike McLaughlin, CEO 
and President of Wireless Data Solutions, and Pat Makovec, its Treasurer, are 
also officers of Bernard, Lee & Edwards, and Mr. McLaughlin is a director of
the firm which is the reason Bernard, Lee & Edwards has been charged management
fees. Bernard, Lee & Edwards Securities is a NASD member firm formerly owned by 
Wireless Data Solutions, which was sold to Heartland Diversified Industries 
for $164,000.  The loan carries a 7 percent interest rate.

   The $70,000 reduction in trade payables reflects the lower level of sales 
activity.  Advances from customers have increased approximately $33,000 
because of orders waiting to be filled at the end of the 1st quarter.

   The service contract payable in stock decreased because the stock had been 
issued to Mr. Blankenburg and Mr. Wood for consulting services described under 
Deferred Consulting Service above.  The $13,100 represents an additional 
amount which is due Brian Blankenburg in stock for services rendered as 
president of Dinet.  

   Accrued salaries, related payroll taxes, and reimbursable expenses payable
to officers was reduced by approximately $124,000.  Mr. McLaughlin, CEO and 
president of Wireless Data Solutions and Brian Watts former general manager of 
Dinet took stock in place of money to satisfy some or all of funds due them.

Financial Condition

    Cash holdings for the quarter ended December 31, 1998 increased 
approximately $12,000 over the corresponding quarter in 1997. This increase 
was due to the reduction of accounts receivable and funds which had been 
provided by the sale of common stock in January of 1999.

Related Party Transactions

   In November 1998 Pat Makovec exercised 20,000 options at $0.05.  The options 
when issued were at or "above" fair market value.

						
Subsequent Events

    There are no subsequent events to report.


Forward-Looking Statements

     The foregoing and subsequent discussion contains certain forward-looking 
statements within the meaning of Section 27A of the Securities Act of 1933 and 
Section 21E of the Securities Exchange Act of 1934, which are intended to be 
covered by the safe harbors created thereby.  These forward-looking statements 
include the plans and objectives of management for future and possible further 
capitalization of the Company. These forward-looking statements contained 
herein are based on current expectations that involve numerous risks and 
uncertainties. Assumptions relating to such current expectations involve 
judgments with respect  to, among other things, future economic, competitive 
and market conditions and future business decisions, all of which are 
difficult or impossible to predict accurately and many of which are beyond and 
control of the Company. Although the Company believes that the assumptions 
could be inaccurate and therefore there can be no assurance that assumptions 
could be inaccurate and therefore there can be no assurance that the forward-
looking statements included in this Form 10-QSB will prove to be accurate.  In 
light of the significant uncertainties inherent in the forward-looking 
statements included herein, the inclusion of such information should not be 
regarded as a representation of the Company or any other person that the 
objectives and plans of the Company will be achieved.
	
								
PART II

Item 1.  Legal Proceedings.

Not applicable.

Item 2.  Changes in Securities and Use of Proceeds.

None; not applicable.

Item 3.  Defaults Upon Senior Securities.

There has been no material default in the payment of principal, interact, a 
sinking or purchase fund installment, of any other material default not cured 
within 30 days with respect to any indebtedness of the Company exceeding five 
percent (5%) of the total assets of the Company.

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

     No matters were submitted to a vote of the Company's 
security holders during the fiscal quarter covered by this report.

Item 5.  Other information.

     The Company has no other information to report.

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

(a) 	Exhibits

  Exhibit 
  Number                       Description

   2.1*     Agreement dated March 1, 1984, between
            Heartland Oil & Mineral Corporation and
            Gold Genie Worldwide, an Oregon partnership

   2.2*     Buy/Sell Agreement dated March 1, 1984,
            between the Company and Heartland Oil &
            Mineral Corporation

   3.1*     Articles of Incorporation of Gold Genie 
            Worldwide, Inc., filed on March 7, 1984.

   3.2*     Certificates of Amendment to the Articles
            of Incorporation of Products, Services, &
            Technology Corporation, filed on June 13, 1988

   3.3*     Articles of Domestication of Products, Services
            and Technology Corporation, filed on June 2,
            1997.

   3.4*     Articles of Amendment to the Articles of 
            Incorporation of Products, Services and 
            Technology Corporation, filed on June 13, 1997

   3.5*     Bylaws of Products, Services and Technology 
            Corporation dated as of June 2, 1997

  10.1*     Settlement Agreement and Release dated December
            17, 1987, between Heartland Diversified 
            Industries, Inc., the Company, and certain 
            individuals

  10.2*     Agreement, dated April 19, 1988, by and between
            the Company, Heartland Diversified Industries, 
            Inc., Distributed Networks, Inc., and certain
            shareholders of Distributed Networks, Inc.

  10.3*     Buy/Sell Agreement, dated March 27, 1996, by 
            and between the Company and Heartland 
            Diversified Industries, Inc.

  10.4*     Consulting Agreement dated April 15, 1997, 
            among Products, Services and Technology 
            Corporation, David Wood and Henry Hanson

    11      Statement regarding computation of per share
            earnings

    24      Power of Attorney

    27      Financial Data Schedule

    99*     Gold Genie Worldwide, Inc. Offering Prospectus, 
            dated July 24, 1985

  1   Summaries of all exhibits contained in this Registration
      Statement are modified in their entirety by reference to
      such exhibits.

  *   Incorporated by reference herein to the Company's Form 10
    SB, as amended, dated as of February 12, 1998

 (b)  Forms 8-K filed during the last quarter.  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.


February 12,1999              WIRELESS DATA SOLUTIONS, INC.
                   
                              /s/ Michael B. McLaughlin

                              Michael B. McLaughlin
                              President & Chief Executive Officer