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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                                   FORM 10KSB

[X]     ANNUAL  REPORT  PURSUANT  TO  SECTION  13  OR  15(d)  OF  THE SECURITIES
        EXCHANGE  ACT  OF  1934
        For  the  fiscal  year  ended  December  31,  2001
                                    -------------------

[ ]  TRANSITION  REPORT  PURSUANT  TO  SECTION  13  OR  15(d)  OF  THE
     SECURITIES  EXCHANGE  ACT  OF  1934
     For  the  transition  period  from  _________  to  ____________

Commission  File  No.  333-45156
                       ---------


                            DIGITALPREVIEWS.COM, INC.
                            -------------------------
             (Exact name of Registrant as specified in its charter)

          Nevada                                       87  -  0642947
----------------                                      ----------------
(State  or  other  jurisdiction  of                   (I.R.S.  Employer
incorporation  or  organization)                    Identification  Number)

7408  Comstock  Circle
Salt  Lake  City,  Utah                                           84121
-----------------------                                          -------
(Address  of  principal  executive  offices)                    (Zip  Code)

Registrant's  telephone  number,  including  area  code:     (801)  943-2345
                                                             ----------------

Securities  registered  pursuant  to  Section  12(b)  of  the  Act:  NONE

Securities registered pursuant to Section 12 (g) of the Act:  common shares, par
value  $0.001

Check  whether  the  issuer  (l)  has  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. [X ] Yes
[ ]  No

Check  if there is no disclosure of delinquent filers in response to Item 405 of
Regulation  S-B  is  not  contained  in  this  form,  and  no disclosure will be
contained,  to  the  best  of  registrant's  knowledge,  in  definitive proxy or
information statements incorporated by reference in Part III of this Form 10-KSB
or  any  amendment  to  this  Form  10-KSB.  [X]

Revenues  for  2001  were  $0.

The  aggregate  market value of the voting stock held by non-affiliates computed
by reference to the last reported sale price of such stock as of  April 16, 2002
is  $  110,000.

The  number  of  shares of the issuer's Common Stock outstanding as of March 15,
2002  is  1,110,000.

Transitional  Small Business Disclosure Format (check one):  Yes [   ]  No [ X ]

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                                     PART I

Item  1.      Description  of  Business

History

Dialaclass.com,  Inc.,  a Nevada corporation ("dialaclass"), was organized under
the  laws  of  the  state  of Nevada on March 26, 1999.  Digitalpreviews.com was
organized  under  the laws of the state of Nevada on November 5, 1999.  On March
31,  2000,  a  reorganization  was  consummated  between  dialaclass  and
digitalpreviews,  whereby  dialaclass  became  the  wholly  owned  subsidiary of
digitalpreviews.  In  the  reorganization, Mr. David Shamy contributed 1,000,000
shares  of  common stock of dialaclass back to dialaclass for cancellation.  The
remaining  dialaclass  shareholders  received  one  share  of  common  stock  in
digitalpreviews  for  each share of dialaclass common stock which they have held
previously.  The current business of digitalpreviews as described below consists
of  all  business activities of digitalpreviews and any business activity of its
holy  owned  subsidiary  of  dialaclass.

Concept

Digitalpreviews.com  is  creating  an  educational system that introduces online
investing  to  the  beginner  - online.  Digitalpreviews.com intends to complete
development  of  and  distribute  educational  tools  targeted  to  the
Internet-connected  consumer  and  online  investor markets. Digitalpreviews.com
plans  to  provide effective, affordable, and portable educational solutions for
small  investors  --  individuals that may otherwise be intimidated by the cost,
time  or  technology  involved  in establishing a baseline level of expertise in
managing  their  portfolio  or  finances  on  the  web.

Digitalpreviews.com's  product  is  educational  content -- pre-packaged courses
consisting  of  professionally  recorded  audio  and  written  text  manuals  on
Internet-  and  investor-related subjects complete with self-testing provisions.
The  materials  will  be  available in either a printed or a digital format, the
former  consisting of multiple audiotapes presented in a vinyl slipcase complete
with  a printed manual; and the later available as a downloadable version from a
digitalpreviews.com  website.  The  printed materials will be distributed at the
wholesale  level  to seminar-based education companies specializing in classroom
type  training  who  will then re-sell the courses as an adjunct to Internet and
investment  seminars.

Operations  Model

The  operating model follows two basic concepts: First, it is scalable, allowing
                                                 -----
digitalpreviews.com to expand quickly to penetrate the targeted wholesale market
without  heavy  investment  in infrastructure.  Digitalpreviews.com will produce
and  distribute  its  educational  products  (i.e.,  cassettes, binders, printed
materials,  etc.)  on  a just-in-time basis to meet customer order requirements.
Digitalpreviews.com  will  produce  only  enough product to meet current demand.

                                     2
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Second,  the  retail  side  of the operations model is designed to be efficient,
allowing  digitalpreviews.com  to  become  competitive in the rapidly developing
Internet  market.  Some  of  digitalpreviews.com's  products will be distributed
digitally  so digitalpreviews.com will incur no product costs (i.e., no cassette
duplication,  slipcases,  ring  binders, printing, or packaging) or distribution
costs  (i.e.,  receiving,  handling,  boxing,  labeling,  or  shipping) on these
products.  Digitalpreviews.com  can  concentrate on marketing knowing that costs
are  associated  only with website hosting and merchant account fees, except for
the  cost  of  production  of  the  original  content.

Initial  Product

Digitalpreviews.com's  initial  educational course will focus on establishing an
Investor's  account  on  the  Internet  and providing a baseline education about
self-managed  investments.  Presently,  digitalpreviews.com  is  pursuing  the
completion  of  a product to provide basic knowledge to the beginner investor or
beginner  Internet  user,  on  how  to  get started investing in the U.S. equity
markets  using  the  Internet  and  an  online  stock  brokerage  account.

Title  -  The  course  is  titled:  The Beginners Guide To CyberInvesting and
is sub-titled:  Online  Investing  For  The  Internet  Impaired.

Product  -  6-hours  of  recorded  audio  instruction  will be provided.  Course
materials  will include a 200+ page manual that provides a basic overview of how
to buy and sell stocks, and a portfolio management system developed for Internet
investing  with  links  to  Internet  investment  sites.

Electronic  Version  -  The  course  and  portfolio  management  system  will be
available  online  in  a  computer  downloadable  format  using  MP3 compression
technology. Internet users also get a printable version of the manual with color
cover  insert.

Pricing  -  The  manufacturer's  suggested  retail  price  will be $199 to $499.
Wholesale Pricing will be based on purchase quantity:  1 to 9 units @$149, 10 to
49  units  @  $99,  50 to 99 units@$55, 100 to 499 units @ $45, and 500 units or
more @ $ 35. Estimated unit cost for printed versions will be $12 to $15 dollars
depending  on  volume.

Marketing

Digitalpreviews.com's  marketing  strategy  will  employ  different  methods  to
attract  end-users.  Course  materials will be available at the wholesales level
and  retail  level.

Wholesale

Digitalpreviews.com's  products  will  be  re-sold  at  financial  seminars  by
educational  firm  clients who purchase the packaged materials at wholesale from
digitalpreviews.com.  Digitalpreviews.com's  Internet  investment  seminar
producers  will solicit clients directly

                                     3

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through in-house telemarketing and will
encourage  them  to use the digitalpreviews.com programs as a strategic business
tool  and  additional  profit  center.

-     Telemarketing - Direct telemarketing can be highly successful in acquiring
new  seminar  clients.  Digitalpreviews.com may use telemarketing to test-market
new  offerings or pricing structures and obtain real-time results to measure the
effectiveness  of  offerings  or  promotions.

-     Strategic  Alliances  -  Digitalpreviews.com  intends to develop strategic
alliances  with  other  e-commerce,  investment,  and  educational  companies to
re-market,  cross  promote, and incentive package investor and Internet courses.

Retail

We believe many small Investors are intimidated by the cost, time and technology
involved in establishing an online investment account. Management believes these
investors are largely underserved by our competitors in the educational services
market. We will target these small investors and make it easy and affordable for
them  to  effectively  use  the  Internet  as  an investment and financial tool.

-     Conventional  Marketing  -  In house marketing will include mailing, radio
and  strategic  Internet  placement  with  telemarketing  support.

-     Web  Presence  -  We  also  believe that in the future we will attract new
clients  through  our  web presence. Our website will advertise our products and
enable  potential  clients  to  complete  a  web-based application for an online
trading  account.  Our  main marketing efforts will be to target small investors
through  seminars.  Digitalpreviews.com  intends  to  explore alliances with web
portals or other web sites, as well as service providers that cater to the small
investor  marketplace.

MARKET

Market  Opportunity

Fortune  Magazine  (December 20, 1999) reported that there are now more than 6.9
million  online investors and more than 150 online brokerage firms. According to
Gomez Advisors, the number of online brokerage accounts in the USA has more than
doubled  since 1997. Analysts for Credit Suisse First Boston Corp. indicate that
more  than  7  million  online  accounts  have  been  opened - 20 percent of all
brokerage  accounts  -  and  that percentage is expected to double in two years.
According  to  BancBoston, Internet trading now accounts for close to 40% of all
retail  transactions  and  about half a million trades a day. In a study for Dow
Jones  Newswires, J.D. Power and Associates reported that thirty-four percent of
investors with portfolios over $100,000 traded online in the past year.  We hope
to become an education source for the unsophisticated Internet user who wants to
joins  the  ranks  of  the  on-line  investor.

                                    4

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COMPETITORS

Competition

Competition  in  our  market  is plentiful and the Internet services industry is
highly  competitive,  fragmented  and evolving every day. The market is changing
quickly  and new companies are constantly entering the Internet market that have
significantly  greater financial resources than we do.  Digitalpreviews.com must
also be concerned with portal companies who could integrate investor educational
services  and a digital distribution channel, presenting a serious threat to our
business.  Any  educational company could expand their offerings and become more
directly  competitive  with  us  at  any  time.

We  will focus our efforts on the underserved small investor market.  Management
cannot  make  assurances  that  digitalpreviews.com  will  be  able  to  compete
successfully against current or future competitors.  However early establishment
of  brand  identity  should help to thwart increased competition in the industry
and  limit  pricing  pressure.

Of  all  competitors,  recently  published online investing guides represent the
strongest  self-help alternative to seminars for new investors (source: Business
Week  -  May  24,  1999)

Investing  Online for Dummies, 2nd Edition (Sindell) is full of solid advice and
helpful  Web  hints including information on financial planning, choosing mutual
funds  and  stocks,  and  portfolio  tracking.  The book even includes a helpful
section  on  bonds,  a  subject  too  often  ignored  by  writers and investors.

The  Complete  Idiot's  Guide  to  Online  Investing  (Gerlach), best suited for
beginners  to  both  the  Web and investing, covers everything from budgeting to
portfolio  management,  but  adds  advice  on  taxes and specific savings goals.
Recommended  Websites  include  two of the author's own: www.investorama.com and
www.armchairmillionaire.com.

Getting  Started  in  Online  Investing  (Brown  and  Bentley) catalogs Websites
including  those  related  to  the  authors:  Wall  Street  City
(www.wallstreetcity.com),  and  CyberInvest.com  (www.cyberinvest.com).

The  Electronic  Day Trader and the Electronic Day Traders' Secrets (Friedfertig
and  West)  are  best-selling  books.  The  later consists of 13 interviews with
''successful''  day traders--all of whom just happen to have taken a day-trading
course  with  West or used Friedfertig's brokerage firm, Broadway Trading in New
York.

The  Day  Trader:  From  the Pit to the PC, is written by a bona fide authority,
Lewis  J.  Borsellino,  a  longtime  Standard  & Poor's futures day trader, with
Patricia  Commins.

                                 5

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CURRENT  POSITION

Digitalpreviews.com  has  held  non-binding  verbal  discussions  with  several
successful  seminar  and  marketing  companies  regarding the first course as an
additional  product  for  them  to  carry.  These
preliminary marketing alliances provide digitalpreviews.com with a base of sales
and  cash  flow prior to any of our own marketing efforts without any additional
risk  or  investment.  There are no contracts with any alliances in place at the
present  time.  It  is necessary for us to complete our initial products so they
can  be  presented  to  the  potential  contracting parties for their review and
approval.  The  profit  per  unit  will  be much higher on in-house sales with a
corresponding  increase  in  risk.

To  date,  activities  of  our business have been limited to preliminary product
development  and  planning.  We  have  not commenced business operations and the
development  of  our  initial  products  must  be completed before we can do so.


REVENUE  SOURCES  /  CORE  EXPENDATURES

Revenue  Sources

Once  operational,  digitalpreviews.com  will  seek  to  generate  transactional
revenues from course sales (wholesale and retail) as well as additional products
and  services  furnished  by  affiliated  vendors.

Core  Expenditures  -  Digitalpreviews.com  will incur certain core expenditures
prior  to  revenue  generating  operations.

-     Course  Production  Costs  -  The  premier  course, developed by David and
Sharon  Shamy  in  manual form, must now be scripted and recorded onto a digital
master.  Consumer  packaging  and  other  initial  production costs must also be
incurred.

-     Website  Production  Costs - Development costs for the digitalpreviews.com
website  will  include  electronic  commerce,  audio  sampling,  and interactive
testing capability, together with MP3 software and file distribution provisions.

Government  Regulations

Digitalpreviews.com's  business is subject to regulation under federal and state
law  applicable  to  consumer  protection.  Management  believes  that  it is in
substantial  compliance with all of the foregoing federal and state laws and the
regulations  promulgated  thereunder.  Any claim that digitalpreviews.com is not
in  compliance  either now or in the future could result in judgments or consent
agreements  that  required  digitalpreviews.com to modify its marketing program.
In  the  worst cases, enforcement of fraud laws can result in forcing a business
to  close  and  to  subject  the business and its

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management and employees to be
subject  to  criminal  prosecution  and  civil  damage  actions.

Employees

As of April 16, 2002, digitalpreviews.com has no employees other than management
who  serve  on  an  as  needed  basis.

Item  2.  Description  of  Property

Digitalpreviews.com's  headquarters  consist  of 600 square feet of office space
which  is  located  at  7408 Comstock Circle, Salt Lake City, Utah   84121. This
space is provided to digitalpreviews.com by the President as an accommodation to
digitalpreviews.com  until  digitalpreviews.com  develops  operating  revenue
sufficient  to pay a market rate for the space.  We believe that this space will
provide  adequate  office  space  to  meet  digitalpreviews.com's  needs for the
foreseeable  future.

Item  3.  Legal  Proceedings

The Company is not a party to any material pending legal proceedings, and to the
best  of  its knowledge, no such proceedings by or against the Company have been
threatened.

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

There  was  no  matter  submitted during the fourth quarter of fiscal year ended
December  31,  2001,  to a vote of security holders, through the solicitation of
proxies  or  otherwise.

                                     PART II

Item  5. Market for Registrant's Common Equity and Related Stockholders Matters.

Market  Information

There  is  no public trading market for the common stock of digitalpreviews.com.
There  are  outstanding  1,110,000  shares as of March 15, 2002.  The Company is
currently  offering  125,000  units  with each unit containing one common shares
plus  warrants.  There  is also a current registration statement in effect which
registers  the  resale  of  60,000  common  shares that are currently issued and
outstanding.  The  remaining shareholders will also be able to sell their shares
after  having  met  the  holding  requirements  of  Rule  144.

Since its inception, no dividends have been paid on digitalpreviews.com's common
stock.  Digitalpreviews.com  intends  to  retain  any  earnings  for  use in its
business  activities,  so  it  is  not expected that any dividends on the common
stock  will  be  declared  and  paid  in  the  foreseeable  future.

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At  March  15,  2002,  there  were  8  shareholders  of  record  holding
digitalpreviews.com's  common  stock.

Recent  Sales  of  Unregistered  Securities

There  have been no sales of unregistered securities within the last three years
which  would  be required to be disclosed pursuant to Item 701 of Regulation SB,
except  for  the  following:

During March 1999, in connection with the organization of dialaclass, dialaclass
issued 1,000,000 shares of its previously authorized, but unissued common stock.
The  shares were issued for cash of $1,000 (or $.001 per share). The transaction
was an isolated transaction with the sole officer and director of dialaclass who
is  a  sophisticated  investor  and  was  exempt  from  registration  under  the
Securities  Act of 1933 pursuant to Section 4(2) of the Act because of not being
part  of a public offering.  These shares were cancelled for no consideration at
the  time  dialaclass  was  acquired  by  digitalpreviews.com  in March of 2000.

During  December  1999,  the  subsidiary  issued 30,000 shares of its previously
authorized,  but  unissued common stock.  The shares were issued for cash in the
amount  of  $15,000  (or  $.50  per  share).  The  transaction  was  an isolated
transaction with a total of three persons having a close affiliation with either
the  subsidiary  or  with  an  officer  of  the  subsidiary  and was exempt from
registration  under  the  Securities Act of 1933 pursuant to Section 4(2) of the
Act  because  of  not  being  part  of  a  public  offering.  Each  of the three
purchasers  is  a  sophisticated investor.  The shares were converted to Company
shares  in  May,  2000,  on  a  one  for  one  basis  as  part  of  the business
reorganization  between  the  subsidiary  and  the  Company.

During  December  1999,  in connection with its organization, the Company issued
1,000,000  shares  of its previously authorized, but unissued common stock.  The
shares  were issued for cash of $5,000 (or $.005 per share). The transaction was
an isolated transaction with the sole officer and director of the Company who is
a  sophisticated  investor and was exempt from registration under the Securities
Act  of  1933 pursuant to Section 4(2) of the Act because of not being part of a
public  offering.

During  December  1999,  the  Company  issued  50,000  shares  of its previously
authorized  but  unissued  common  stock.  The  shares  were  issued for a stock
subscription  receivable  in  the  amount  of  $2,500  (or $.05 per share).  The
subscription  was received in full during the three months ended March 31, 2000.
The  transaction was an isolated transaction with a person deemed by the Company
to  be  a  sophisticated investor and having a close affiliation with either the
Company or with an officer of the Company and was exempt from registration under
the  Securities  Act  of 1933 pursuant to Section 4(2) of the Act because of not
being  part  of  a  public  offering.

During  January  2000,  the  subsidiary  issued  30,000 shares of its previously
authorized  but  unissued  common stock.  The shares were issued for cash in the
amount  of  $15,000  (or  $.50  per  share).  The  transaction  was  an isolated
transaction with a total of three persons having a close affiliation with either
the  subsidiary  or  with  an  officer  of  the  subsidiary  and was exempt from
registration  under  the  Securities Act of 1933 pursuant to Section 4(2) of the
Act  because  of  not  being  part  of  a  public  offering.  Each  of the three
purchasers  is  a  sophisticated investor.  The shares were converted to Company
shares  in  May,  2000,  on  a  one  for  one  basis  as  part  of  the business
reorganization  between  the  subsidiary  and  the  Company.

During  May,  2000,  in  connection with the business reorganization between the
subsidiary  and the Company, the Company issued 60,000 shares of common stock in
exchange  for 60,000 shares of

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subsidiary common stock.   The transaction was an
isolated transaction with a total of six persons having a close affiliation with
either  the  Company  or  with  an  officer  of  the Company and was exempt from
registration  under  the  Securities Act of 1933 pursuant to Section 4(2) of the
Act  because of not being part of a public offering.  Each of the six purchasers
is  a  sophisticated  investor.

Item  6.  Management's  Discussion  and  Analysis  or  Plan  of  Operation

Plan  of  Operations

The  plan  of operations of digitalpreviews.com for the next twelve months is to
complete and mass market its initial product consisting of an instruction manual
and audio cassette tapes containing curriculum on online trading for the novice.
The  manual  and  the script for the audio cassette tapes have been prepared but
both  require  additional  editing.  They  then  need  to  be  produced.

Digitalpreviews.com  does  not have the liquid resources necessary to pursue its
business  plan  at  the  present  time.  However,  the  fixed  costs  of
digitalpreviews.com  are  nominal.  Therefore,  digitalpreviews.com  is  in  a
position  to  wait  until funding is available to pursue its business plan.  The
Company  will attempt to raise money through its initial public offering as well
as  through  private  sales of capital stock in order to fund its business plan.

We  plan  to  commence  marketing  six  months  from the date initial funding is
received,  which  funding  will  be  used  to  produced our initial product.  We
believe  that  net  revenues  from the sale of the initial 1,000 sets of product
will  turn  a  positive  cash  flow for digitalpreviews.com and will allow us to
produce  the  next  round of product.   Of course there can be no assurance that
other funding would be available in which case we may be forced to terminate our
business.  We  believe  if  we  can  raise  $50,000,  we  will  have the capital
necessary  to  operate  for  the twelve months following receipt of the offering
proceeds.

We  plan  to mass market our products through strategic alliances with companies
interested  in  promoting  our  kind  of  product.  We have had discussions with
several such candidates but cannot formalize any marketing arrangements until we
have  a finished product to present to them.  It is possible that we will not be
able  to formalize any such marketing arrangements.  Until such arrangements are
entered  into,  we will not know the costs to be incurred by Digitalpreviews.com
to  provide  for  the  bundled  subscriptions  and  memberships.  Also, to date,
Digitalpreviews.com  has  not  entered  into  any  contracts  or agreements with
celebrity  hosts  for  the  production  of  product.

Digitalpreviews.com  is  attempting  to  collect  a  loan  that  it  made  to
Thinmillionaire.com  in  the  amount  of  $15,000.  Thinmillionaire.com is not a
related party to Digitalpreviews.com nor to its officers and directors.  Funding
for  the  loan  came  from  investment  proceeds from the sale of common shares.
Management  thought  the  loan would generate interest income until such time as
the  money  was  needed  to  develop  product.

                                 9
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Digitalpreviews.com  intends  to  offer  a  return policy on its products for 15
days.

Item  7.  Financial  Statements

                                 10

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                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

                        CONSOLIDATED FINANCIAL STATEMENTS

                                DECEMBER 31, 2001


<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]




                                    CONTENTS

                                                      PAGE
                                                      ----

-     Independent  Auditors'  Report                    F-1


-     Consolidated Balance Sheet, December 31, 2001     F-2


-     Consolidated  Statements  of  Operations,
      for  the  years ended  December  31,
      2001  and  2000  and  for  the
      period  from  inception  on  November
      5,  1999  through
      December  31,  2001                               F-3


-     Consolidated  Statement  of  Stockholders'
      Equity  (Deficit), from  the  date  of
      inception  on  November  5,  1999
      through  December  31,  2001                      F-4


-     Consolidated  Statements  of  Cash
      Flows,  for  the  years
      ended  December  31,  2001
      and  2000  and  for  the
      period  from  inception  on
      November  5,  1999  through
      December  31,  2001                              F-5


-     Notes to Consolidated Financial Statements     F-6  -  F-10

<PAGE>



                          INDEPENDENT AUDITORS' REPORT



Board  of  Directors
DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
Salt  Lake  City,  Utah

We  have  audited  the  accompanying  consolidated  balance  sheet  of
Digitalpreviews.com,  Inc.  and  Subsidiary  [a  development  stage  company] at
December  31,  2001  and  the  related  consolidated  statements  of operations,
stockholders'  equity  and  cash flows for the years ended December 31, 2001 and
2000  and for the period from inception on November 5, 1999 through December 31,
2001.  These  consolidated  financial  statements  are the responsibility of the
Company's  management.  Our  responsibility  is  to  express an opinion on these
consolidated  financial  statements  based  on  our  audit.

We conducted our audit in accordance with generally accepted auditing standards.
Those  standards require that we plan and perform the audit to obtain reasonable
assurance  about  whether  the  consolidated  financial  statements  are free of
material  misstatement.  An  audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the consolidated financial statements.
An  audit also includes assessing the accounting principles used and significant
estimates  made  by  management,  as well as evaluating the overall consolidated
financial  statement  presentation.  We  believe  that  our  audit  provides  a
reasonable  basis  for  our  opinion.

In  our  opinion,  the  consolidated  financial statements audited by us present
fairly,  in  all  material  respects,  the  consolidated  financial  position of
Digitalpreviews.com,  Inc.  and  Subsidiary  [a development stage company] as of
December  31,  2001 and the results of their operations and their cash flows for
the  years ended December 31, 2001 and 2000 and for the period from inception on
November 5, 1999 through December 31, 2001 in conformity with generally accepted
accounting  principles.

The  accompanying  consolidated financial statements have been prepared assuming
that Digitalpreviews.com, Inc. and Subsidiary [a development stage company] will
continue  as  a  going  concern.  As  discussed  in  Note  8 to the consolidated
financial  statements,  the  Company has incurred losses since its inception and
has not yet been successful in establishing profitable operations.  Further, the
Company  has  current  liabilities  in  excess of current assets.  These factors
raise  substantial doubt about the ability of the Company to continue as a going
concern.  Management's  plans  in regards to these matters are also described in
Note  8.  The  consolidated  financial statements do not include any adjustments
that  might  result  from  the  outcome  of  these  uncertainties.

PRITCHETT,  SILER  &  HARDY,  P.C.

February  19,  2002
Salt  Lake  City,  Utah

                                  F-1
<PAGE>

<TABLE>
<CAPTION>

                  DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
                          [A Development Stage Company]

                           CONSOLIDATED BALANCE SHEET



                                     ASSETS


                                              December  31,
                                                  2001
                                               ----------
<S>                                             <C>
                                                    2001
CURRENT ASSETS:
  Cash                                          $  1,842
                                               ----------
    Total Current Assets                           1,842
                                               ----------

OTHER ASSETS:
  Impaired note receivable, net [See Note 3]           -
  Deferred stock offering costs                   12,982
                                               ----------
    Total Other Assets                            12,982
                                               ----------
                                                $ 14,824
                                               ==========



LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)


CURRENT LIABILITIES:
  Accounts payable                              $ 19,550
                                               ----------
      Total Current Liabilities                   19,550
                                               ----------
STOCKHOLDERS' EQUITY (DEFICIT):
  Preferred stock, $.001 par value,
    5,000,000 shares authorized,
    no shares issued and outstanding                   -
  Common stock, $.001 par value,
    50,000,000 shares authorized,
    1,110,000 shares issued and outstanding        1,110
  Capital in excess of par value                  37,390
  Deficit accumulated during the
    development stage                            (43,226)
                                               ----------
    Total Stockholders' Equity (Deficit)          (4,726)
                                               ----------
                                                $ 14,824
                                               ==========
</TABLE>



    The accompanying notes are an integral part of this consolidated financial
                                   statement.

                                       F-2
<PAGE>

<TABLE>
<CAPTION>

                     DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
                          [A Development Stage Company]

                      CONSOLIDATED STATEMENTS OF OPERATIONS


                    For  the         From  Inception
                    Years  Ended     on  November  5,
                    December  31,    1999  Through
                ---------------------December  31,
                2001             2000          2001
                --------------   --------------   ---------
<S>             <C>              <C>              <C>

REVENUE         $            -   $            -   $      -

EXPENSES:
  General and
  Administrative         5,398           29,239     43,226
                --------------   --------------   ---------
LOSS BEFORE INCOME
 TAXES                  (5,398)         (29,239)   (43,226)

CURRENT TAX EXPENSE          -                -          -

DEFERRED TAX EXPENSE         -                -          -
                --------------   --------------   ---------
NET LOSS        $       (5,398)  $      (29,239)  $(43,226)
                ==============   ==============   =========
LOSS PER
 COMMON SHARE   $         (.00)  $         (.03)  $   (.04)
                ==============   ==============   =========

</TABLE>


    The accompanying notes are an integral part of these consolidated financial
                                   statements.

                                      F-3

<PAGE>
<TABLE>
<CAPTION>

                             DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
                                     [A Development Stage Company]

                      CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)

                             FROM THE DATE OF INCEPTION ON NOVEMBER 5, 1999

                                      THROUGH DECEMBER 31, 2001


                                                                         Deficit
                                                                     Accumulated
              Preferred  Stock     Common  Stock     Capital  in     During  the
              -----------------------------------    Excess  of      Development
              Shares    Amount    Shares   Amount    Par Value             Stage
              ------------------------------------------------------------------
<S>           <C>       <C>       <C>      <C>       <C>            <C>
BALANCE,
November 5,
1999                 -  $       -         - $       - $         -  $          -
Issuance of
  1,000,000 shares of
  common stock
  for cash at
  $.005
  per share,
  December 1999      -          - 1,000,000     1,000       4,000             -
Issuance of 50,000
  shares of
  common stock
  for cash at $.05
  per share,
  December 1999      -          -    50,000        50       2,450             -

Net loss for
  the period ended
  December 31, 1999  -          -         -         -           -        (8,589)
              ------------------------------------------------------------------
BALANCE,
December 31,
1999                 -          - 1,050,000     1,050       6,450        (8,589)
              ------------------------------------------------------------------
Issuance of
  60,000 shares of
  common stock
  for stock per
  reorganization
  agreement
  May 2000           -          -    60,000        60      30,940             -

Net loss for
  the year ended
  December 31,
  2000               -          -         -         -           -       (29,239)
              ------------------------------------------------------------------
BALANCE,
  December 31,
  2000               -          - 1,110,000     1,110      37,390       (37,828)

Net loss for
  the year ended
  December 31,
  2001               -           -        -         -           -        (5,398)
              ------------------------------------------------------------------
BALANCE, December
  31, 2001           -  $        - 1,110,000  $ 1,110  $   37,390  $    (43,226)
              ==================================================================
</TABLE>

    The accompanying notes are an integral part of this consolidated financial
                                   statement.

                                       F-4

<PAGE>

<TABLE>
<CAPTION>

                                     DIGITALPREVIEWS.COM,  INC.  AND  SUBSIDIARY
                                             [A Development Stage Company]

                                         CONSOLIDATED STATEMENTS OF CASH FLOWS

                                            NET INCREASE (DECREASE) IN CASH


                           For the                    From Inception
                           Years Ended                on November 5,
                           December 31,               1999 Through
                   ---------------------------------- December  31,
                    2001            2000                2001
                   ----------------  ---------------  ---------------
<S>                 <C>              <C>              <C>
Cash Flows From
Operating Activities:

  Net loss          $       (5,398)  $      (29,239)  $     (43,226)
  Adjustments to
   reconcile net loss
   to net cash provided
   (used) by operating
   activities:
    Bad debt expense             -           15,000          15,000
    Changes is assets
    and liabilities:
      Increase in
       accounts
       payable              17,150            2,400          19,550
                   ----------------  ---------------  ---------------
        Net Cash Provided
        (Used) by
        Operating
        Activities          11,752          (11,839)         (8,676)
                   ----------------  ---------------  ---------------
Cash Flows From
  Investing Activities:
  Payments for note
   receivable                    -          (15,000)        (15,000)
                   ----------------  ---------------  ---------------
      Net Cash Used by
       Investing Activities      -          (15,000)        (15,000)
                   ----------------  ---------------  ---------------
Cash Flows From
  Financing
  Activities:
  Proceeds from
   issuance
   of common stock               -           15,000          38,500

  Payments for stock
   offering costs          (12,982)               -         (12,982)
                   ----------------  ---------------  ---------------
Net Cash Provided (Used)
  by Financing Activities  (12,982)          15,000          25,518

Net Increase (Decrease)
  in Cash                   (1,230)         (11,839)          1,842

Cash at Beginning of Period  3,072           14,911               -
                   ----------------  ---------------  ---------------
Cash at End of Period   $    1,842   $        3,072   $       1,842

Supplemental
  Disclosures of
  Cash Flow
  Information:

  Cash paid during
    the period for:
    Interest            $            -   $            -   $           -
    Income taxes        $            -   $            -   $           -

Supplemental Schedule of Noncash Investing and Financing Activities:
For the year ended December 31, 2001:
None

  For the year ended December 31, 2000:
None

</TABLE>

    The accompanying notes are an integral part of these consolidated financial
                                   statements.

                                       F-5
<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE  1  -  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES

Organization - Digitalpreviews.com, Inc. ("Parent") was organized under the laws
of  the State of Nevada on November 5, 1999. Dialaclass.com, Inc. ("Subsidiary")
was  organized  under  the  laws  of  the  State  of  Nevada  on March 26, 1999.
Digitalpreviews.com,  Inc.  and Subsidiary ("The Company") is planning to engage
in  the  consulting  and  seminar  business.  The  Company  anticipates  using
newsletter  subscriptions  and  online  memberships  as  marketing  enticements.
However,  there  are  currently  no  agreements  or  contracts in force with any
newsletter  or  Internet  companies.  The  Company  has  not  yet  generated any
revenues  from  its planned principal operations and is considered a development
stage  company  as defined in Statement of Financial Accounting Standards No. 7.
The  Company  has, at the present time, not paid any dividends and any dividends
that  may  be  paid in the future will depend upon the financial requirements of
the  Company  and  other  relevant  factors.

Consolidation  -  The  consolidated financial statements include the accounts of
Parent  and  the  wholly  owned  Subsidiary.  All  significant  intercompany
transactions  have  been  eliminated  in  consolidation.

Stock  Offering  Costs  - Costs related to proposed stock offerings are deferred
until  the  offering  is  completed  and  are offset against the proceeds of the
offering as a reduction to capital in excess of par value.  In the event a stock
offering  is unsuccessful, the costs related to the offering will be written-off
directly  to  expense.

Revenue  Recognition  - The Company has not yet generated any revenue.  However,
the  Company  plans  to  offer  a  15-day  money-back  guarantee  on  its sales.
Accordingly,  the  Company  will  recognize  revenue  upon the expiration of the
guarantee  period.

Interest  Income  -  The Company recognizes interest income on impaired loans in
the  period  when  payment  is  received.

Research  and  Development  -  Research  and  development  costs are expensed as
incurred.

Loss  Per  Share  -  The  computation of loss per share is based on the weighted
average  number  of shares outstanding during the period presented in accordance
with  Statement of Financial Accounting Standards No. 128, "Earnings Per Share".
[See  Note  9]

Cash  and  Cash  Equivalents  - For purposes of the statement of cash flows, the
Company  considers  all highly liquid debt investments purchased with a maturity
of  three  months  or  less  to  be  cash  equivalents.

Accounting  Estimates  - The preparation of consolidated 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, the disclosures of contingent assets and liabilities at the date of
the  consolidated  financial statements, and the reported amount of revenues and
expenses  during  the  reported  period.  Actual results could differ from those
estimated.

                                       F-6
<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE  1  -  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES  [Continued]

Recently  Enacted  Accounting  Standards  -  Statement  of  Financial Accounting
Standards ("SFAS") No. 141, "Business Combinations", SFAS No. 142, "Goodwill and
Other  Intangible  Assets",  SFAS  No.  143,  "Accounting  for  Asset Retirement
Obligations",  and  SFAS  No. 144, "Accounting for the Impairment or Disposal of
Long-Lived  Assets",  were recently issued.  SFAS No. 141, 142, 143 and 144 have
no  current  applicability  to  the  Company or their effect on the consolidated
financial  statements  would  not  have  been  significant.

NOTE  2  -  BUSINESS  REORGANIZATION

On  May 1, 2000 the Company entered into an Agreement and Plan of Reorganization
wherein Parent acquired all the issued and outstanding shares of common stock of
Subsidiary in a stock for stock exchange.  Parent issued 60,000 shares of common
stock  in the exchange.  Parent and Subsidiary had similar ownership at the time
of  reorganization  and  were  considered  to  be entities under common control.
Accordingly,  the  reorganization  has  been  recorded  in a manner similar to a
pooling of interest.  The results of operations of Subsidiary have been included
in  the  consolidated  financial  statements  since  the  date  of  inception of
Subsidiary.

NOTE  3  -  IMPAIRED  NOTE  RECEIVABLE

On  August  18,  2000  the  Company  signed  a  30-day  note  receivable  with
Thinmillionaire.com,  Inc.  The  Company  loaned $15,000 to Thinmillionaire.com,
Inc. at 10% interest per annum.  As an incentive, Thinmillionaire.com has agreed
to  issue  3,000  shares  of  common  stock  to  the  Company.

Thinmillionaire.com,  Inc.  defaulted  on  the note and a new note was signed on
January  5,  2001 for the outstanding principal and accrued interest for a total
of  $15,579.  The  new note was due June 5, 2001 and accrued interest at 10% per
annum.  As an incentive, Thinmillionaire.com has agreed to issue 6,000 shares of
common  stock  to  the  Company.

Thinmillionaire.com,  Inc.  defaulted  on  the  new  note  receivable.
Thinmillionaire.com  does not currently have the resources to repay the note and
the  note  receivable  is  considered impaired.  Although the Company intends to
continue  its  efforts to collect the impaired note receivable, an allowance for
doubtful  accounts  has  been  accrued  for  the  amount  of  the  impaired note
receivable  and  no  interest income has been recognized.  A bad debt expense of
$15,000  was  recorded as part of general and administrative expense in December
2000.  A  summary  of  the  impaired  note  receivable  is  as  follows:

                                      December  31,
                                          2001
                                      ------------
     Note  Receivable                 $   15,000
     Less:  Allowance for
            Doubtful  Account            (15,000)
                                      ------------
                                      $        -
                                      ============

                                       F-7
<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE  4  -  MANUSCRIPT  AND  TRANSCRIPTS

The  company paid $9,831 from January through May 2000 to consultants to prepare
a  manuscript  about  online  investing  with accompanying transcripts for audio
tapes  and  a  handbook.  These will be used to develop training materials which
will  be  sold  by the Company.  The costs of the manuscript and transcripts are
considered  research  and  are  included  in general and administrative expense.

NOTE  5  -  CAPITAL  STOCK

Preferred  Stock  -  The  Company  has  authorized 5,000,000 shares of preferred
stock, $.001 par value, with such rights, preferences and designations and to be
issued  in  such  series  as determined by the Board of Directors. No shares are
issued  and  outstanding  at  December  31,  2001.

Common  Stock  -  During December 1999, in connection with its organization, the
Company  issued  1,000,000  shares  of  its  previously authorized, but unissued
common  stock.  The  shares were issued for cash of $5,000 (or $.005 per share).

During  December  1999,  the  Company  issued  50,000  shares  of its previously
authorized  but  unissued  common stock.  The shares were issued for cash in the
amount  of  $2,500  (or  $.05  per  share).

During  May  2000, in connection with the business reorganization, Parent issued
60,000 shares of common stock in exchange for 60,000 shares of Subsidiary common
stock.

NOTE  6  -  INCOME  TAXES

The  Company accounts for income taxes in accordance with Statement of Financial
Accounting  Standards  No.  109  "Accounting  for  Income  Taxes".  SFAS No. 109
requires  the Company to provide a net deferred tax asset/liability equal to the
expected  future  tax benefit/expense of temporary reporting differences between
book  and  tax accounting methods and any available operating loss or tax credit
carryforwards.

The  Company  has  available  at  December  31,  2001,  unused  operating  loss
carryforwards  of  approximately  $43,000  which  may  be applied against future
taxable  income  and  which expire in various years through 2021.  The amount of
and  ultimate  realization of the benefits from the operating loss carryforwards
for  income tax purposes is dependent, in part, upon the tax laws in effect, the
future  earnings  of  the Company, and other future events, the effects of which
cannot be determined.  Because of the uncertainty surrounding the realization of
the  loss carryforwards, the Company has established a valuation allowance equal
to  the  tax  effect  of  the loss carryforwards and, therefore, no deferred tax
asset  has  been  recognized  for  the loss carryforwards.  The net deferred tax
assets  are  approximately $14,500 and $13,000 as of December 31, 2001 and 2000,
respectively,  with  an  offsetting  valuation allowance at each year end of the
same  amount,  resulting in a change in the valuation allowance of approximately
$1,500  during  the  year  ended  December  31,  2001.

                                       F-8
<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


NOTE  7  -  RELATED  PARTY  TRANSACTIONS

Management  Compensation - As of December 31, 2001, the Company has not paid any
compensation  to  any  officer  or  director  of  the  Company.

Office  Space  -  The  Company  has  not  had  a  need to rent office space.  An
officer/shareholder  of the Company is allowing the Company to use his office as
a  mailing address, as needed.  The cost is minimal and has not been recorded as
an  expense  of  the  company.

NOTE  8  -  GOING  CONCERN

The  accompanying  consolidated  financial  statements  have  been  prepared  in
conformity  with  generally  accepted  accounting  principles, which contemplate
continuation  of  the  Company  as  a  going  concern.  However, the Company has
incurred  losses  since  its  inception  and  has  not  yet  been  successful in
establishing  profitable  operations.  Further,  the  Company  has  current
liabilities  in excess of current assets.  These factors raise substantial doubt
about  the  ability  of  the  Company  to  continue as a going concern.  In this
regard,  management  is  proposing  to  raise any necessary additional funds not
provided by operations through loans or through additional sales of their common
stock.  There  is  no  assurance  that the Company will be successful in raising
this  additional  capital  or achieving profitable operations.  The consolidated
financial  statements  do not include any adjustments that might result from the
outcome  of  these  uncertainties.

NOTE  9  -  LOSS  PER  SHARE

The  following  data  shows  the  amounts  used  in  computing  loss  per share:
<TABLE>
<CAPTION>


                     For  the                     From  Inception
                     Years  Ended                on  November  5,
                     December  31,                1999  Through
                     ------------------           December  31,
                     2001             2000             2001
                     ---------------  ---------------- -----------
<S>                 <C>              <C>              <C>
  Loss from
  continuing
  operations
  available to
  common
  shareholders
  (numerator)        $       (5,398)  $      (29,239)  $  (43,226)
                     ===============  ================ ===========
  Weighted average
  number of common
  shares outstanding
  used in loss
  per share for
  the period
  (denominator)           1,110,000        1,090,110    1,095,934
                     ===============  ================ ===========
</TABLE>



Dilutive  loss  per  share was not presented, as the Company had no common stock
equivalent shares for all periods presented that would affect the computation of
diluted  loss  per  share.

                                       F-9
<PAGE>

                    DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                          [A Development Stage Company]

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


NOTE  10  -  SUBSEQUENT  EVENTS

Proposed  Stock Offering - The Company is proposing to make a public offering of
125,000  units  of  common  stock and warrants.  Each unit consists of one share
common stock, one Class A warrant and one Class B warrant.  The Class A warrants
can be exercised at $2.50 per share and the Class B warrants at $5.00 per share.
The warrants expire on December 31, 2003.  The Company also proposes to register
for  sale  60,000 shares of common stock previously issued and outstanding which
may  be  sold  from  time  to time by the selling shareholders. This offering is
proposed  to  be  registered  with  the Security and Exchange Commission on Form
SB-2.  An  offering price of $1 per share has been arbitrarily determined by the
Company.  The  offering  will  be  managed  by the officers and directors of the
Company,  who  will  receive  no  sales  commissions  or  other  compensation in
connection  with  the  offering,  except  for reimbursement of expenses actually
incurred  on  behalf  of  the  Company  in  connection with the offering.  Total
offering  costs  are  estimated  to  be  approximately  $16,250.

                                       F-10
<Page>

Item  8.  Changes  in  and  Disagreements  with  Accountants  on  Accounting and
Financial  Disclosure

We have had no changes in or disagreements with our accountants on accounting or
financial  disclosures  during  the  fiscal  year  ended  December  31,  2001.

                                    PART III

Item  9.  Directors  and  Executive  Officers,  Promoters  and  Control Persons;
Compliance  with  Section  16(a)  of  the  Exchange  Act.

The  following  person  is  the  current  executive  officer  and  director  of
digitalpreviews.com:

NAME             AGE    POSITION
David  Shamy     49     President,  Secretary  and  Director

Directors  are  elected  by  the  shareholders  annually.

David  Shamy

David  Shamy  has  been employed by Stanford Investment Systems for the past ten
years.  Mr.  Shamy  is  the  sole  officer, director and shareholder of Stanford
Investment  Systems  making him essentially self employed.  Through Stanford, he
contracts  out  his services as a presenter at seminars.  At the present time he
is  speaking  for  Whitney Information Network.  He has given more than 7800
lectures in
more  than  500 cities in four countries.  His presentation topics have included
online  investing,  real  estate  investment, tax strategies, business training,
small  business  start-up,  and  motivation.  He has been a licensed real estate
broker  since  1981  and  has  founded  a publishing company, a craft and import
company  and  several entrepreneurial start-up companies. David was named to the
Who's  Who list of Global Business Leaders in 1994 and given an honorary Masters
Degree  in  Real  Estate  Investing  by  Meta  Institute  in  1995.

Term  of  Office

Our  Directors are appointed for terms of one year to hold office until the next
annual  general  meeting  of the holders of our common stock, as provided by the
Nevada  Revised  Statutes,  or  until removed from office in accordance with our
bylaws.  Our  officers  are  appointed by our board of directors and hold office
until  removed  by  the  board.

Significant  Employees

We  have  no significant employees other than the officer and director described
above.

                                 11

<page>

Section  16(a)  Beneficial  Ownership  Reporting  Compliance

To  the  best knowledge of the Company there were no reports required by section
16(a)  of  the  Exchange Act during the most recent fiscal year that were either
not filed or not filed on a timely basis.  Also, the Company has no knowledge of
any  transactions  that  are required to be reported that were not reported on a
timely  basis.

Item  10.  Executive  Compensation

David  Shamy,  the sole officer and director of digitalpreviews.com has received
no  compensation  for  his  services  nor  has  digitalpreviews.com  accrued any
deferred compensation.  Mr. Shamy has agreed to serve without compensation until
such  time  as  digitalpreviews.com  has  sufficient  operating  revenues to pay
compensation.

Item  11.     Security  Ownership  of  Certain  Beneficial Owners and Management

The  following  table sets forth as of March 15, 2002, the number and percentage
of  the  outstanding shares of common stock which were beneficially owned by (i)
each  person  who  is  currently a director of  the Company, (ii) each executive
officer,  (iii) all current directors and executive officers of the Company as a
group  and  (iv)  each person who is the beneficial owner of more than 5% of the
outstanding  common  stock.  The persons named in the table have sole voting and
dispositive  power  with  respect  to  all  shares  beneficially  owned.


                      Name and address      Amount of              Percent
Title of class        of beneficial owner   beneficial ownership   of class(1)
--------------        -------------------   --------------------   ------------
Common Stock          David  Shamy         1,000,000                90%
                      7408 Comstock Circle
                      Salt Lake City, Utah

Common Stock          All directors and    1,000,000                90%
                      Executive officers
                      as a group (1 person)

(1)     The percent of class is based on 1,110,000 shares of common stock issued
        and  outstanding  as  of  March  15,  2002.

Item  12.  Certain  Relationships  and  Related  Transactions.

Except  as discussed below, none of the following parties has, since our date of
incorporation, had any material interest, direct or indirect, in any transaction
with  us  or  in any presently proposed transaction which has or will materially
affect  us:

1.     Any  of  our  directors  or  officers;
2.     Any  person  proposed  as  a  nominee  for  election  as  a  director;
3.     Any person who beneficially owns, directly or indirectly, shares carrying
more  than  5% of the voting rights attached to our outstanding shares of common
stock;

                                  12
<page>

4.     Any  of  our  promoters;
5.     Any  relative  or spouse of any of the foregoing persons who has the same
house  as  such  person.

David  Shamy was the promoter of digitalpreviews and is now the sole officer and
director  of  the  Company.  During  March, 1999, Mr. Shamy was issued 1,000,000
common  shares in dialaclass in exchange for $1,000.  During December, 1999, Mr.
Shamy  was  issued  1,000,000  common  shares in digitalpreviews in exchange for
$5,000.  On March 31, 2000, Mr. Shamy contributed the 1,000,000 common shares in
dialaclass for cancellation in conjunction with the acquisition of dialaclass by
digitalpreviews.

                                     PART IV

Item  13.  Exhibits  and  Reports  on  Form  8-K

Exhibits
--------

EXHIBIT
NUMBER             DESCRIPTION
------------             --------------------

3.1     Articles  of  Incorporation  (1)
3.2     By-Laws  (1)

(1)  Previously  filed  as an exhibit to the Company's Form SB-2 on September 5,
2000.

Reports  on  Form  8-K
----------------------

None

                                   13

<PAGE>
                                   SIGNATURES

In  accordance  with  Section  13  or  15(d) of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                                 DIGITALPREVIEWS.COM, INC.

                                                 By: /s/ David Shamy
                                                   --------------------------
                                                    David  Shamy,  President

                                                 Date:  April  16,  2002

In  accordance  with  the Exchange Act, this report has been signed below by the
following  persons  on behalf of the registrant and in the capacities and on the
dates  indicated.
                                      /s/ David Shamy
                                   -------------------------------------------
                                   David  Shamy
                                   Director
                                   Principal  Executive  Officer
                                   Principal  Financial  Officer
                                   Principal  Accounting  Officer
                                   April  16,  2002