<PAGE>

                        SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                                   FORM 10KSB/A

[X]  ANNUAL  REPORT  PURSUANT  TO  SECTION  13  OR  15(d)  OF  THE
     SECURITIES EXCHANGE  ACT  OF  1934
     For  the  fiscal  year  ended  December  31,  2002
                                        -------------------

[ ]  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.  000-49735
                       ---------


                            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  2002  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 15, 2003
is  $  111,420.

The  number  of  shares of the issuer's Common Stock outstanding as of December
31, 2002  is  1,114,200.

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

<PAGE>
                                     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

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.


                                 5

<page>

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
                                   6

<page>

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

Employees

As of April 15, 2003, 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,  2002,  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  1,114,200  shares as of April 15, 2003.  The
shareholders can sell their shares upon meeting the resale 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.

                                  7

<page>

At  April 15,  2003,  there  were approximately 30  shareholders  of  record
holding digitalpreviews.com's  common  stock.

Recent  Sales  of  Unregistered  Securities

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

                                    8

<page>

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  products consisting of an instruction
manual  and audio cassette tapes containing curriculum on online trading for the
novice.  Digitalpreviews.com  does  not have the liquid resources necessary to
pursue its business  plan at the present time.  At December 31, 2002, the
Company had approximately $7,570  in cash which is sufficient to maintain the
Company for approximately 90 days.  The  Company will thereafter need to raise
money through private sales of  capital  stock  in  order  to  fund  its
business  plan.

We  have  commenced our marketing efforts.
However,  we  still  need  to  obtain  funding which will be used to produce our
manuals  and  cassettes.  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.   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.



                                 9
<page>

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

Item  7.  Financial  Statements


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

                                    CONTENTS

                                                      PAGE
                                                      ----

-     Independent  Auditors'  Report                    F-1

-     Consolidated Balance Sheet, December 31, 2002     F-2

-     Consolidated  Statements  of  Operations,
      for  the  years ended  December  31,
      2002  and  2001  and  for  the
      period  from  inception  on  November
      5,  1999  through
      December  31,  2002                               F-3

-     Consolidated  Statement  of  Stockholders'
      Equity  (Deficit), from  the  date  of
      inception  on  November  5,  1999
      through  December  31,  2002                      F-4

-     Consolidated  Statements  of  Cash
      Flows,  for  the  years
      ended  December  31,  2002
      and  2001  and  for  the
      period  from  inception  on
      November  5,  1999  through
      December  31,  2002                              F-5

-     Notes to Consolidated Financial Statements     F-6  -  F-9

-     Independent  Auditors'  Report                    F-10

-     Consolidated Balance Sheet, December 31, 2001     F-11

-     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-12

-     Consolidated  Statement  of  Stockholders'
      Equity  (Deficit), from  the  date  of
      inception  on  November  5,  1999
      through  December  31,  2001                      F-13

-     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-14
-     Notes to Consolidated Financial Statements     F-15  -  F-19

                               10

<PAGE>

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

                        CONSOLIDATED FINANCIAL STATEMENTS

                                DECEMBER 31, 2002

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) as of December 31, 2002 and the related consolidated
statements of operations, stockholders' equity and cash flows
for the year then ended and for the periods from inception on
November 5, 1999 through December 31, 2001 and 2002.  These
financial statements are the responsibility of the Company's
management.  Our responsibility is to express an opinion on
these financial statements based on our audits.

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

In our opinion, the 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, 2002 , and the
consolidated results of their operations and cash flows for the
year ended December 31, 2002 and for the period from inception
on November 5, 1999 through December 31, 2002 and 2001 in
conformity with generally accepted accounting principles.

The accompanying financial statements have been prepared
assuming that Digitalpreviews.com, Inc. and Subsidiary will
continue as a going concern.  As discussed in Note 8 to the
financial statements, Digitalpreviews.com, Inc. and Subsidiary
were only recently formed, have incurred losses since their
inception and have not yet been successful in establishing
profitable operations, raising substantial doubt about their
ability to continue as a going concern.  Management's plans in
regards to these matters are also described in Note 8.  The
financial statements do not include any adjustments that might
result from the outcome of these uncertainties.

Ted A. Madsen, CPA
April 15, 2003
Salt Lake City, Utah

                                    F-1

<PAGE>


             DIGITALPREVIES.COM, INC. AND SUBSIDIARY
                  (A DEVELOPMENT STAGE COMPANY)
                    CONSOLIDATED BALANCE SHEET

ASSETS                                                       December 31
                                                                2002
                                                            -------------

Current Assets

Cash in bank                                                $     3,719
                                                            --------------

    Total Current Assets                                          3,719


Other Assets

Impaired note receivable, net (see Note 3)                            -
Deferred stock offering costs                                    24,742

     Total Other Assets                                          24,742

         TOTAL ASSETS                                       $    28,461
                                                             ============

LIABILITIES & STOCKHOLDERS' EQUITY

  Current Liabilities

  Accounts Payable                                          $    31,310

  Note Payable - shareholder                                      5,000
                                                            ------------
    Total Liabilities                                            36,310


Stockholders' Equity

Preferred stock, $.001 par value, 5,000,000 shares
  authorized, no shares issued and outstanding                        -
Common stock, $.001 par value, 50,000,000 share
  authorized, 1,114,200 shares issued and outstanding             1,114
Capital in excess of par value                                   41,586
Deficit accumulated during the development stage                (50,549)
                                                            ------------

  Total Stockholders' Equity                                     (7,849)
                                                            ------------

    TOTAL LIABILITIES & STOCKHOLDERS' EQUITY                $    28,461
                                                            ============

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

                                     F-2

<PAGE>

               DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                    (A DEVELOPMENT STAGE COMPANY)
                 CONSOLIDATED STATEMENTS OF OPERATIONS



                                       November 5, 1999    November 5, 1999
                For the year ended  (date of inception)to (date of inception)to
                December 31, 2002      December 31, 2001   December 31, 2002
               --------------------  --------------------  --------------------


Revenue          $             -         $            -       $            -


Expenses


  General and
   Administra-
    Tive                  (7,323)               (43,226)              (50,549)
                 ----------------       -----------------      ---------------


Net (loss) before
  income taxes            (7,323)               (43,226)              (50,549)


Current Tax Expense            -                      -                     -

Deferred Tax Expense           -                      -                     -

                 ----------------       -----------------       ---------------
  Net (loss)     $        (7,323)         $     (43,226)          $   (50,549)
                 ================       =================       ===============

Loss Per Common
  Share                     (.00)                  (.00)                 (.00)
                 ================       =================       ===============


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


                                      F-3

<PAGE>


                 DIGITALPREVIEWS.COM, INC.AND SUBSIDIARY
                       (A DEVELOPMENT STAGE COMPANY)
              CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY
      FROM NOVEMBER 5, 1999 (Date of Inception) THROUGH DECEMBER 31, 2002


                   Preferred Preferred  Common   Common  Capital in    Accumu-
                     Stock     Stock     Stock    Stock   Excess of     lated

                    Shares     Amount   Shares    Amount  Par Value   (Deficit)
                   --------- ---------- ------- -------- ------------ ---------

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
 Period                   -          -         -       -          -     (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 period     -          -         -       -          -    (29,239)
                    --------  --------- ---------  -------  ---------- --------

Balance,
 December 31, 2000        -          - 1,110,000   1,110      7,390    (37,828)

Net (loss) for
 Period                   -          -         -       -          -     (5,398)
                    --------  --------- ---------  -------  ---------- --------

Balance,
 December 31, 2001        -          - 1,110,000   1,110     37,390    (43,226)

Issuance of 4,200
 Shares of common
 Stock for cash at
 $1.00 per share,
 May 2002                 -          -     4,200       4      4,196           -
Net (loss) for
 Period                   -          -         -       -          -     (7,323)
                    --------  --------- ---------  -------  ---------- --------

Balance,
 December 31, 2002        -    $     - 1,114,200  $1,114    $41,586   $(50,549)

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

                                          F-4

<PAGE>


                        DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                             (A DEVELOPMENT STAGE COMPANY)
                         CONSOLIDATED STATEMENTS OF CASH FLOWS
                            NET INCREASE (DECREASE) IN CASH



                                                  November 5,   November 5,
                                                  1999 (date    1999 (date
                                   For the year  of inception) of inception)
                                   ended Decem-   to December   to December
                                   ber 31, 2002    31, 2001      31, 2002
                                   ------------  -------------  ------------



Cash Flows Provided by Operating
 Activities:

Net Loss                           $   (7,323)    $  (43,226)    $  (50,549)

Adjustments to reconcile net loss
 To net cash used by operating
 activities:
  Bad debt expense                          -         15,000         15,000

Changes in assets and
 liabilities:
  Accounts payable                     11,760              -         31,310
  Note payable - shareholder            5,000         19,550          5,000
                                   ------------  -------------  ------------
  Net Cash Provided (Used) by
   Operating Activities                 9,437         (8,676)           761

Cash Flows Provided by Investing
 Activities

  Payment for note receivable               -        (15,000)       (15,000)
                                   ------------  -------------  ------------
   Net Cash Provided (Used) by
    Investing Activities                    -        (15,000)       (15,000)

Cash Flows Provided by Financing
 Activities

  Proceeds from issuance of common
   Stock                                4,200         38,500         42,700
  Payments for stock offering costs   (11,760)       (12,982)       (24,742)
                                   ------------  -------------  ------------
   Net Cash Provided (Used) by
    Financing Activities               (7,560)        25,518         17,958

    Net Increase in Cash                1,877          1,842          3,719

    Cash at Beginning of Period         1,842              -              -
                                   ------------  -------------  ------------
    Cash at End of Period           $   3,719     $    1,842     $    3,719
                                   ============  =============  ============


Supplemental Disclosures of Cash
 Flow Information:

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

Supplemental Schedule of
 Noncash Investing and Financing
 Activities

  From November 5, 1999 (date of Inception) through
   December 31, 2002:
    Cancellation of 1,000,000 shares common stock per reorganization
     agreement, with an offsetting credit to capital in excess of par
     value of $1,000.

     The accompanying notes are an integral part of these 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 recognized
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."

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.

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.

                             F-6

<PAGE>


               DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                     (A DEVELOPMENT STAGE COMPANY)
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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, Inc. 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 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, Inc. has agreed to issue 6,000
shares of common stock to the Company.

Thinmillionaire.com, Inc. defaulted on the new note receivable.

Thinmillionaire.com, Inc. 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)
                                          -----------------
                                            $             -

NOTE 4 - MANUSCRIPT AND TRANSCRIPTS

The Company paid $14,831 from January through December 2002 to
consultants to prepare a manuscript about online investing with
accompanying transcripts for audiotapes 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, which 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, 2002.

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 in the amount 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).

                                 F-7

               DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                    (A DEVELOPMENT STAGE COMPANY)
              NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


NOTE 5 - CAPITAL STOCK CONTINUED

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.

During May 2002, the Company issued 4,200 shares of its
previously authorized but unissued common stock.  The shares were
issued for cash in the amount of $4,200 (or $1.00 per share).

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 carry forwards.

The Company has available at December 31, 2002, unused operating
loss carry forwards of $50,549.  The amount of and ultimate
realization of the benefits from the operating loss carry
forwards 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 carry forwards, the Company has established a valuation
allowance equal to the tax effect of the loss carry forwards and,
therefore, no deferred tax asset has been recognized for the loss
carry forwards.

NOTE 7 - RELATED PARTY TRANSACTIONS

Management Compensation - As of December 31, 2002, 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 a expense of the
Company.

NOTE 8 - GOING CONCERN

The accompanying consolidated financial statements have been
prepared in conformity with generally accepted accounting
principals, 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 the 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.


                                F-8


               DIGITALPREVIEWS.COM, INC. AND SUBSIDIARY
                     (A DEVELOPMENT STAGE COMPANY)
              NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9 - LOSS PER SHARE

The following data shows the amounts used in computing loss per
share:


                                                  November 5,   November 5,
                                                  1999 (date    1999 (date
                                   For the year  of inception) of inception)
                                   ended Decem-   to December   to December
                                   ber 31, 2002    31, 2001      31, 2002
                                   ------------  -------------  ------------

Loss from Continuing operations
 Available to common shareholders
 (numerator)                       $    (7,323)   $    (5,393)   $  (43,226)

Weighted average of common
 Shares outstanding used in loss
 per share for the period
 (denominator)                       1,112,000      1,110,000     1,096,000


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

                                  F-9

<PAGE>

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

                        CONSOLIDATED FINANCIAL STATEMENTS

                                DECEMBER 31, 2001

                          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-10

<PAGE>

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

                           CONSOLIDATED BALANCE SHEET


                                     ASSETS

                                              December  31,
                                                  2001
                                               ----------
                                                  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
                                               ==========

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

                                       F-11
<PAGE>

                  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
                --------------   --------------   ---------
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)
                ==============   ==============   =========



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

                                      F-12
<PAGE>


                   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
              ------------------------------------------------------------------
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)
              ==================================================================

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

                                       F-13

<PAGE>


                    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
                   ----------------  ---------------  ---------------

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

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

                                       F-14

<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-15

<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-16

<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-17

<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:



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

  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
                     ===============  ================ ===========

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-18

<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-19

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

The accounting firm of Pritchett, Siler & Hardy, P.C., (PSH) of Salt Lake
City, Utah has been the independent auditors for the Company since the inception
of the Company.  PSH, however, refused to audit the financial statements of the
Company for the fiscal year ended December 31, 2002.  The refusal by PSH was
Based upon its concern that its independence from the Company had been
compromised by unpaid invoices issued to the Company by PSH for past services.
Mr. Ted Madsen, an accountant in Salt Lake City, Utah was retained by the
Company on or about April 5, 2003, to audit the financial statements of the
Company for its fiscal year ended December 31, 2002.  A copy of this filing has
Been provided to  PSH with the request that it provide a letter within ten days
commenting on the correctness of this disclosure.  Upon receipt of the letter
from PSH, the letter will be attached to this filing by amendment within two
days.  In its prior reports, PSH has expressed its opinion that various factors
about the Company raise substantial doubt about the ability of the Company to
continue as a going concern.  Otherwise, there have been no adverse opinions
expressed about the Company by PSH or disagreements about accounting procedures
or policy.

                                    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     50     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.  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 1,114,200 shares of common stock issued
        and  outstanding  as  of  April 15,  2003.

Item  12.  Certain  Relationships  and  Related  Transactions.

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.

                                     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>

Item 14.  Controls  and  Procedures.

As  required  by  Rule  13a-14  under  the  Securities Exchange Act of 1934 (the
"Exchange Act"), we carried out an evaluation of the effectiveness of the design
and operation of our disclosure controls and procedures within the 90 days prior
to  the  filing  date of this report.  This evaluation was carried out under the
supervision  and with the participation of our Chief Executive Officer and Chief
Financial  Officer, Mr. David Shamey.  Based upon that evaluation, our Chief
Executive  Officer  and  Chief  Financial  Officer concluded that our disclosure
controls  and procedures are effective in timely alerting management to material
information  relating to us which is required to be included in our periodic SEC
filings.  There  have been no significant changes in our internal controls or in
other  factors  that  could significantly affect internal controls subsequent to
the  date  we  carried  out  our  evaluation.

Disclosure  controls  and  procedures are controls and other procedures that are
designed  to  ensure that information required to be disclosed our reports filed
or  submitted  under  the  Exchange  Act  is recorded, processed, summarized and
reported,  within  the  time  periods  specified  in the Securities and Exchange
Commission's  rules  and  forms.  Disclosure  controls  and  procedures include,
without  limitation, controls and procedures designed to ensure that information
required  to  be  disclosed  in  our  reports  filed  under  the Exchange Act is
accumulated  and  communicated  to  management,  including  our  Chief Executive
Officer  and  Chief  Financial  Officer,  to  allow  timely  decisions regarding
required  disclosure.

                                     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:  July 31,  2003

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
                                   July 31,  2003


                                     14



<PAGE>




                                 CERTIFICATIONS

I,  David Shamy,  certify  that;

(1)  I have reviewed this annual report on Form10-KSB of Digitalpreviews.com,
 Inc.;

(2)  Based  on  my  knowledge,  this  annual  report does not contain any untrue
     statement  of a material fact or omit to state a material fact necessary to
     make  the  statements  made, in light of the circumstances under which such
     statements  were made, not misleading with respect to the period covered by
     this  annual  report;

(3)  Based  on  my  knowledge,  the  financial  statements,  and other financial
     information  included in this annual report, fairly present in all material
     respects  the  financial condition, results of operations and cash flows of
     the Registrant as of, and for, the periods presented in this annual report;

(4)  The  Registrant's  other  certifying  officers  and  I  are responsible for
     establishing and maintaining disclosure controls and procedures (as defined
     in  Exchange  Act  Rules  13a-14  and  15d-14) for the Registrant and have:

     a)   designed  such  disclosure  controls  and  procedures  to  ensure that
          material  information  relating  to  the  Registrant,  including  its
          consolidated  subsidiaries, is made known to us by others within those
          entities,  particularly  during the period in which this annual report
          is  being  prepared;

     b)   evaluated  the  effectiveness  of the Registrant's disclosure controls
          and procedures as of a date within 90 days prior to the filing date of
          this  annual  report  (the  "Evaluation  Date");  and

     c)   presented  in  this  annual  report  our  conclusions  about  the
          effectiveness  of  the disclosure controls and procedures based on
          our evaluation  as  of  the  Evaluation  Date;

(5)  The  Registrant's  other certifying officers and I have disclosed, based on
     our  most  recent  evaluation,  to  the Registrant's auditors and the audit
     committee  of  Registrant's  board  of directors (or persons performing the

     equivalent  functions):

     a)   all  significant  deficiencies  in the design or operation of internal
          controls  which  could  adversely  affect  the Registrant's ability to
          record,  process,  summarize  and  report  financial  data  and  have
          identified  for  the  Registrant's auditors any material weaknesses in
          internal  controls;  and

     b)   any  fraud, whether or not material, that involves management or other
          employees  who  have  a  significant role in the Registrant's internal
          controls;  and


(6)  The  Registrant's  other  certifying  officers and I have indicated in this
     annual  report  whether  or  not there were significant changes in internal
     controls  or  in  other  facts  that  could  significantly  affect internal
     controls  subsequent  to  the date of our most recent evaluation, including
     any corrective actions with regard to significant deficiencies and material
     weaknesses.


Date:   July 31, 2003                  /s/ David Shamy
                                        _______________________________
                                        David Shamy
                                        Principal Executive Officer
                                        Principal Financial Officer



                                     15



<PAGE>



                  CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND
                             CHIEF FINANCIAL OFFICER
                                   PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I,  David Shamy,  certify, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant  to  Section  906  of  the  Sarbanes-Oxley Act of 2002, that the Annual
Report  on  Form 10-KSB of DIGITALPREVIEWS.COM, INC. for the year ended December
31, 2002  fully  complies  with  the  requirements  of Section 13(a) or 15(d) of
The Securities Exchange Act of 1934 and that the information contained in the
Annual Report  on  Form  10-KSB  fairly presents in all material respects the
Financial condition  and  results  of  operations  of  Delta Oil & Gas, Inc.



                                               By:     /s/ David Shamy
                                               ----------------------------
                                       Name:   David Shamy
                                       Title:  Chief  Executive  Officer,
                                               Chief  Financial Officer


                                       Date:   July 31,  2003



                                    16