UNITED  STATES
                       SECURITIES  AND  EXCHANGE  COMMISSION
                             Washington,  D.C.  20549


                                   FORM  10-KSB






(X) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
    OF  1934  For  the  fiscal  year  ended  December  31,  2003
                                       -----------------

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

Commission  File  Number:  000-49862

                                  Zow,  Inc.
                                  ------------
             (Exact  name  of  registrant  as  specified  in  its  charter)
Nevada                                                               88-0306861
-  ------
----------
(State  or other jurisdiction of            (I.R.S. Employer Identification No.)
incorporation  or  organization)

16786  Woodridge  Circle,  Fountain  Valley,  CA                     92708
-  --------------------------------------------------------------
-----------------
(Address  of principal executive offices)                             (Zip Code)

                                 (714)  593.6307
                                 --------------
              (Registrant's  Telephone  Number,  Including  Area  Code)


Securities  registered  under  Section  12(b)  of  the  Act:


Title of each class registered:       Name of each exchange on which registered:
-  -------------------------------
------------------------------------------

            None                                        None
            ----                                        ----

Securities  registered  under  Section  12(g)  of  the  Act:

                  Common  Stock,  Par  Value  $.001
                  -----------------------------
                         (Title  of  Class)

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding  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.

State  issuer's  revenues  for  its  most  recent  fiscal  year.  $13,800.

As  of  December  31, 2003 there were 4,000,000 shares of the issuer's $.001 par
value  common  stock  issued  and  outstanding.

Documents  incorporated  by  reference.  There are no annual reports to security
holders,  proxy information statements, or any prospectus filed pursuant to Rule
424  of  the  Securities  Act  of  1933  incorporated  herein  by  reference.


                                       1
<PAGE>

Transitional  Small  Business  Disclosure  format  (check  one):

                            Yes  (  )         No   (X)

                                     PART  I

Item  1.  Description  of  Business.
-  --------------------------------

Our  Background.  We  were  incorporated  in Nevada on October 20, 1993 as Astir
Inc.  On  January  26,  2004,  we  changed  our  name  to  Zow,  Inc.

Our  Business.  We  intend to be a provider of customized websites and web-based
business  planning  applications  and  Internet advertising space that allow our
customers to conduct business more efficiently using the utility of Internet. To
date,  we  have  only  generated  $13,800  in  revenues  and  we do not have any
employees,  other  than  our  current officers and directors. We believe that by
offering  a library of e-commerce business solutions, our business customers can
easily  access  web-based  tools, such as online catalogs, and applications that
manage  inventory,  forecast  sales  and  schedule resources, thereby increasing
their  profitability.  We also plan to design customized websites targeting each
customer's  unique  users,  offering  the  following  features:

     o    150  MB  of  disk  space;
     o    10  GB  of  data  transfer  per  month;
     o    unlimited  pop  e-mail  accounts  with  a web mail site administrator;
     o    encryption  methods  for  security  of  user  files;
     o    domain  name  listings  and  annual  name  renewal  service;
     o    flexibility  in  number  of  website  pages;
     o    submission  to search engines to optimize placement in search results;
     o    customized  banners;  and
     o    statistical  software,  tracking  number  of  visits  to  the  site.

We  anticipate  that  our  primary  source of revenue will come from the sale of
web-based  business  planning  solutions,  web-hosting  through  the  use  of
ColdFusion,  ASP  and  SQL hosting. Other revenue sources include both dedicated
server  and  shared  (virtual)  environments.  In  addition,  corporate Intranet
programming,  web  site  design  and  technology  consulting  services.

We  believe  our  products  and  services will offer business customers a unique
combination  of  online  business  planning  solutions and targeted advertising,
tailored  to  the  needs  of  entrepreneurial  and  multi-national  companies,
hospitality  services and small- to medium-size businesses. As businesses become
increasingly  multi-national  and  more  "virtual"  in  nature,  we  expect that
e-commerce  capabilities will require more than e-mail and traditional networks.
We  anticipate,  for  example,  that  our  products  will allow personal digital
assistant,  or  PDA,  users  to  check and manage inventory, schedules, or sales
forecasts  from  any  location.  We  anticipate  that  our  library of web-based
e-commerce  tools will help any business that sells products, manages inventory,
schedules  allocation  of  resources,  or  makes  sales  forecasts.

We  believe  these functions are important to business users of the Internet who
seek new forms of communications to facilitate both the types of content and the
ability  to  remotely  access  that  content.  We  believe  our  market  has
characteristics  and  benefits  similar  to  the  growth  and  adoption  of  the
Internet-based  email  market.  We believe that the current potential market for
e-commerce  business planning solutions, website design and hosting and Internet
advertising  services  applications  is  extremely  large.  We  intend to target
business  users  who  can  utilize  the  Internet and e-commerce applications to
streamline  their  operations  and  increase  profitability.  We will attempt to
attract  a  diverse  customer  base to drive multiple streams of revenue for our
proposed  strategic  partners  and  us.


                                       2


Our  Industry.  We  believe that the e-commerce industry will grow in the coming
years,  and  that  companies  already  have  significant  data  to  process  and
manipulate,  whether  it be online orders, or managing operational data, such as
forecasts,  inventories, resource allocation. We anticipate that many businesses
faced  with  the  shortcomings  of  traditional  solutions  to  technology
infrastructure  challenges  will  outsource  technology functions to application
service  providers.  Application  service  providers  enable  businesses to gain
access  to the latest technologies without increasing expenditures for technical
personnel  and equipment. We believe a significant market opportunity exists for
application  service  providers  offering  Internet-based  data  storage  and
management  services  that allow small and medium-sized businesses in particular
as  well  as  hospitality services and multi-national business users to protect,
store,  access and share their critical computerized information at any time and
from  any  location.  Additionally, web-based advertising is becoming crucial to
companies  relying  on their Internet presence for success. An Internet presence
is  nearly  mandatory  for any new or emerging business, as well as any business
that  hopes  to participate in e-commerce today. Web site advertising has proven
successful  through  many  other  Internet  ventures.

Proposed  Website.  We  anticipate  that  our  proposed  website,  located  at
www.Zow.com,  will  initially  be  developed  as  our  Internet
corporate  presence.  We  plan  to  use  our  website for marketing our proposed
library  of  business  application  software,  as well as our banner advertising
services,  data  storage,  and  website  design  and  hosting  services.

Our  Services.  We  also  propose  to  offer  website  design,  web  hosting and
advertisement  services.  Our  proposed  web storage service will allow users to
easily  store  and share files and information. Our services are accessible only
to  registered  users,  who  are  initially allotted 40 megabytes of memory upon
registration. Users may increase their designated storage capacity by purchasing
additional  units  of  storage space. Unlike other providers of Internet storage
space,  we  propose  to  offer  our  own  web  design  and  hosting  services.

We  have  designed  our  services  to  be  secure  by  encrypting  data prior to
transmission,  maintaining  the  data  in encrypted form at our data centers and
returning  it to the user in encrypted form. Our systems are reliable because we
have  designed  them  with  multiple  redundancies. Our services are easy to use
because  they  have  a simple Windows-based interface and run automatically each
day  with minimal user effort. Our services are cost-effective because users can
implement them without any hardware, additional software or technical personnel.
In  addition,  we  have designed our systems to scale to accommodate millions of
simultaneous  users.

We  also  propose  to  sell advertising space in the form of banner advertising.
Under  our model of banner advertising sales, the amount of banner advertisement
space  available  will  be directly correlated with the number of page views our
site  receives.

Our  Business  Strategy. Our objective is to become a market leader in providing
website  solutions  for  business  customers,  by not only designing and hosting
tailored websites, but also featuring a veritable library of e-commerce business
solutions,  such  as  inventory  management,  sales  forecasting  and  resource
scheduling  to  three  primary target groups: entrepreneurial and multi-national
companies;  hospitality  services;  and  small  businesses.

To  achieve  this  objective,  we  intend  to:

     o    strengthen  our co-marketing programs with existing marketing partners
          and  develop  new relationships with other industry-leading companies;
     o    increase  awareness  of  the  Zow  brand  to  position  ourselves as a
          leading  provider  of  web  design,  hosting and advertising services;
     o    introduce  web-based business planning applications on our proprietary
          technology  to  address  the  evolving needs of small and medium-sized
          businesses;
     o    continue  to  invest  in  developing  new  technologies  and services;
     o    establish  new,  state-of-the-art  data  centers that will enhance the
          security  and  reliability  of  our  solutions;  and
     o    pursue  strategic  acquisitions  to  broaden our offerings, expand our
          technology  platform  and capitalize on consolidation opportunities in
          our  market.


                                       3


Additional  Revenue  Sources.

Banner Advertising: We anticipate that banner advertising will be a major source
of  our revenues. The amount of banner advertisement space available is, in this
instance,  directly correlated with the number of page views a site receives. If
the  site  receives  one  million page requests on a given day, then one million
banner  advertisement  spaces  would  be available to sell. Advertisers purchase
banner  advertisements  in blocks of one thousand. The cost of each block of one
thousand  is  referred  to  as  the  cost-per-thousand  impressions,  or  CPMs.
Advertising  space  will  cost between $25.00-$60.00 per CPM, depending on size,
traffic  volume, and location on the site. That calculates to between $0.025 and
$0.06  per  advertisement  banner.  It should be noted that standard advertising
rates  for  banners  are currently $30 and up, thus we have the strong potential
undercutting  ability  in  our  initial  advertising  sales.

Sponsorships:  We  also plan to sell sponsorships on websites we design or host.
Branded  content  sponsorship is analogous to the "brought to you by" model used
on  television or radio. Companies will often want to sponsor a specific section
of  a  site.  For  example, a computer manufacturer could potentially be a "site
sponsor" of ours. Thus, the phrase "Presented by ABC Computers" would be written
above  or  below  the  title,  ZOW,  INC.  appearing  on a website. The computer
manufacturer  would  benefit  by  associating  their  brand  with a high-quality
Internet service. Usually, branded content sponsorship arrangements are based on
long-term,  renewable  contracts.

Affiliate  Programs  Transaction Fees: We also anticipate collection transaction
fees  as  a  source  of  revenue.  At  this time, search engines structure deals
earning  between  10-20%  of  every  sale  precipitated  through their site. For
example,  many search engines feature the Amazon.com logo and a link that reads,
"Related  Books,"  in a different section of their site. If a user were to click
on  that link and purchase a book, the search engine would earn 15% of the price
of  the book. We believe that 15% is standard fee for Amazon.com. Although these
partnership  arrangements  have failed to yield significant revenue thus far, we
hope  that  e-commerce  will  flourish  over  the next few years, making them an
important  additional  source  of  revenue.

Up-front  Fees:  We will also offer advertising partners the option of paying an
up-front  fee to be featured on our site for an agreed upon duration. Under this
arrangement,  we  will feature the company's logo and a direct link to their web
site in a specific area of the site. Often, up-front payments for an arrangement
of  this  sort  are  very  large.  Recently, a large pharmaceutical company paid
America  On-Line  $20  million  to  be  the exclusive partner in its Health Care
section  for  three  years.

Growth  Strategy.  We  intend  to  be  a  leading provider of website design and
hosting,  as  well  as  the  provider  of a unique library of web-based business
planning  applications,  and  the source of advertising with the largest base of
active  users.  We  plan  to  achieve  this growth, build our Zow brand and grow
our  revenues  through  the  following:

     o    develop  our  customer  base  to  drive  multiple  revenue  streams;
     o    target  and  expand  strategic  partnerships  with  highly  trafficked
          websites  with  attractive  user  demographics;
     o    enable  our  strategic  partners to create and manage new and enhanced
          applications  that  utilize  our  Zow  library  of  business  solution
          products  and  web-based  advertising  services;
     o    work  in conjunction with strategic partners to enable multiple mobile
          devices  to  utilize  our  Zow  products  and  services;
     o    private  label  our  Zow  library  of  business  solution products and
          Internet banner advertising services to business-to-business websites;
          and
     o    pursue  international  expansion  through  localized  Zow  business
          solution  products  and  web-based  advertising  services.

Advertising  and  marketing.  We  intend  to  implement  an  advertising  and
co-marketing  campaign  to  increase  awareness  of the Zow brand and to acquire
new  users  and  expand  and  strengthen our strategic relationships. Our target
market  primarily  consists  of  entrepreneurial  and  multinational  companies,
hospitality  services, as well as small- to medium-size companies. Our marketing
and  advertising  efforts  will  be  targeted  at  these  groups.


                                       4


We  will seek to maximize the value of our e-commerce business solution products
by  creating vertically integrated services by including secondary services such
as web-hosting and web-banner advertising services. We will conduct sponsorships
and  other  promotional  activities  geared towards our primary target market by
soliciting  "site  sponsors,"  engaging  in  co-marketing  activities  and
contemporaneous  service and product launches. These sponsorship and promotional
activities  will  build  our brand image and increase our presence in the market
while  offering  a  return  benefit  to  the  sponsor.

Competition.  We  are a start up company and therefore we primarily compete with
small  firms  that  offer similar products to our products. The web-based design
and  hosting,  advertising  industries  and  e-commerce  business  planning tool
industries  are  very  competitive and extremely fragmented. We compete directly
with  other  companies and businesses that have developed and are in the process
of  developing  platforms  for Internet based business planning applications, as
well as those that offer Internet advertising. We intend to compete by providing
personal  service  with free technical support for needs other than our services
that we provide. We also intend to compete by providing extended services beyond
basic  web hosting, including secure server, database applications, conferencing
services  and  intranet  development  and  maintenance.

Many  of  these competitors have greater financial and other resources, and more
experience  in  research and development, than us. We cannot guaranty that other
products,  which are functionally equivalent or similar to our products, are not
marketed  or  will  not  be  marketed. For example, semicustomwebsites and other
companies  do provide some elements of our product offering, though none provide
the  user  the  encryption  security or combination of online business solutions
such  as  inventory  management,  sales forecasting or scheduling the way we do.

Government  Regulation. Online commerce is new and rapidly changing, and federal
and  state  regulations  relating  to  the  Internet  and  online  commerce  are
relatively  new  and evolving. Due to the increasing popularity of the Internet,
it  is  possible that laws and regulations may be enacted to address issues such
as  user  privacy, pricing, content, copyrights, distribution, antitrust matters
and  the  quality  of  products  and  services.  The  adoption  of these laws or
regulations  could  reduce  the  rate  of  growth  of  the Internet, which could
potentially  decrease  the  usage  of  our  website and could otherwise harm our
business.  In  addition,  the  applicability  to  the  Internet of existing laws
governing  issues  such as property ownership, copyrights and other intellectual
property  issues,  libel,  obscenity  and personal privacy is uncertain. Most of
these  laws  were  adopted  prior  to  the  advent  of  the  Internet and do not
contemplate or address the unique issues of the Internet. New laws applicable to
the  Internet  may  impose  substantial  burdens  on companies conducting online
commerce.  In addition, the growth and development of online commerce may prompt
calls  for  more  stringent  consumer  protection  laws in the United States and
abroad.

Taxing authorities in a number of states are currently reviewing the appropriate
tax  treatment  of  companies  engaged  in  Internet  commerce.  New  state  tax
regulations  may subject us to additional state sales, use and income taxes. The
adoption of any of these laws or regulations may decrease the growth of Internet
usage  or the acceptance of Internet commerce which could, in turn, decrease the
demand  for  our  products and services and increase costs. To date, we have not
spent  significant  resources  on lobbying or related government affairs issues,
but  we  may  need  to  do  so  in  the  future.

Intellectual  Property.  We  may rely on a combination of patents, copyright and
trademark  laws,  trade  secrets,  confidentiality  procedures  and  contractual
provisions  to  protect  our proprietary rights. We believe that factors such as
the  technological  and  creative  skills  of  our  personnel,  new  product
developments,  frequent  product enhancements and name recognition are essential
to  establishing  and  maintaining  a technology leadership position. We seek to
protect  our  software,  documentation  and  other written materials under trade


                                       5


secret  and  copyright  laws,  which  afford  only limited protection. We cannot
guaranty  that  our  intellectual property will be successfully protected, or if
protected, that it will not be invalidated, circumvented or challenged, that the
rights  granted thereunder will provide competitive advantages to us or that any
of  our  pending  or  future patent applications, whether or not being currently
challenged  by  applicable  governmental  patent  examiners,  will  be issued on
substantially  the  same  basis  as  the  claims  we  seek, if at all. We cannot
guaranty  that others will not develop technologies that are similar or superior
to  our  technology  or  design  around  the  intellectual property. Despite our
efforts  to  protect our proprietary rights, unauthorized parties may attempt to
copy  aspects of our products or to obtain and use information that we regard as
proprietary.

We  currently  own  the  web  domain  name  www.Zow.com  and  www.Zowinc.com  .
                                            -----------       --------------
Currently,  governmental  agencies  such  as the U.S. Department of Commerce and
their designees such as ICANN regulate the acquisition and maintenance of domain
names.  Others  may  obtain  domain names which are similar to ours, which could
cause  confusion  among  web  users  trying to locate our site. Furthermore, the
relationship  between  regulations  governing  domain  names and laws protecting
trademarks  and  similar  proprietary  rights  is  unclear.  We may be unable to
prevent  third parties from acquiring domain names that are similar to ours. The
acquisition of similar domain names by third parties could cause confusion among
web users attempting to locate our site and could decrease the value of our name
and  the  use  of  our  site.

Our  Research  and Development. We are not currently conducting any research and
development  activities  other  than  the  development of our website. We do not
anticipate  conducting  such  activities  in  the  near  future.

Employees.  As  of March 31, 2004, we have no employees other than our officers.
We  do  not currently anticipate that we will hire any employees in the next six
months,  unless  we  generate  significant  revenues.  From  time-to-time,  we
anticipate  that  we  will  use  the  services  of  independent  contractors and
consultants  to  support our business development. We believe our future success
depends  in  large  part  upon  the  continued  service of our senior management
personnel  and  our ability to attract and retain highly qualified technical and
managerial  personnel.

Facilities.  Our  administrative  offices  are located at 17218 Beach Boulevard,
Huntington Beach, California, 92647. We have a month to month lease and the rent
is $250 per month. We believe that our facilities are adequate for our needs and
that  additional  suitable  space  will  be  available  on  acceptable  terms as
required.  We  do  not  own  any  real  estate.

Item  2.  Description  of  Property.
-  ---------------------------------

Property  held  by  us. As of the date specified in the following table, we held
the  following  property:

=============================  ====================  ==========================
        Property                December  31,  2003          December  31,  2002
-  ----------------------------- -------------------- --------------------------
Cash                                       $17                    $107
-  ----------------------------- -------------------- --------------------------
Property  and  Equipment,  net                $64,359                $0
=============================  ====================  ==========================

Our Facilities. Our headquarters are located at 16786 Woodridge Circle, Fountain
Valley,  CA  92708.  We  have  a  month to month lease and the rent is $1000 per
month.  We  believe  that  our  facilities  are  adequate for our needs and that
additional  suitable  space  will  be available on acceptable terms as required.

Item  3.  Legal  Proceedings.
-  --------------------------

There  are  no  legal  actions  pending  against  us  nor  are any legal actions
contemplated  by  us  at  this  time.

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

Not  applicable.

                                     PART  II

Item  5.  Market  Price  for  Common  Equity  and  Related  Stockholder Matters.
-  ------------------------------------------------------------------------

Reports  to Security Holders. We are a reporting company with the Securities and
Exchange  Commission,  or  SEC. The public may read and copy any materials filed
with  the  SEC  at  the  SEC's  Public  Reference Room at 450 Fifth Street N.W.,
Washington,  D.C. 20549. The public may also obtain information on the operation
of  the  Public  Reference  Room  by  calling the SEC at 1-800-SEC-0330. The SEC
maintains  an  Internet  site  that  contains  reports,  proxy  and  information
statements,  and  other  information  regarding issuers that file electronically
with  the  SEC.  The  address  of  that  site  is  http://www.sec.gov.


                                       6


Prices  of Common Stock. We participate in the OTC Bulletin Board, an electronic
quotation  medium  for securities traded outside of the Nasdaq Stock Market, and
prices for our common stock are published on the OTC Bulletin Board. This market
is  extremely limited and the prices quoted are not a reliable indication of the
value  of  our common stock. As of March 31, 2004, our stock has not been traded
on  this  market.

We  are  authorized  to issue 50,000,000 shares of $.001 par value common stock,
each share of common stock having equal rights and preferences, including voting
privileges.  As  of December 31, 2003, 4,000,000 shares of our common stock were
issued  and  outstanding.


There  have  been  no cash dividends declared on our common stock. Dividends are
declared  at  the  sole  discretion  of  our  Board  of  Directors.

Penny  Stock Regulation. Shares of our common stock are subject to rules adopted
by  the Securities and Exchange Commission that regulate broker-dealer practices
in  connection  with  transactions in "penny stocks". Penny stocks are generally
equity  securities  with  a  price  of  less  than  $5.00 (other than securities
registered  on  certain  national  securities  exchanges or quoted on the Nasdaq
system,  provided  that  current  price  and  volume information with respect to
transactions  in  those  securities  is provided by the exchange or system). The
penny  stock  rules  require  a broker-dealer, prior to a transaction in a penny
stock  not  otherwise  exempt  from  those  rules,  deliver  a standardized risk
disclosure  document  prepared  by the Securities and Exchange Commission, which
contains  the  following:

     o    a  description of the nature and level of risk in the market for penny
          stocks  in  both  public  offerings  and  secondary  trading;
     o    a  description  of the broker's or dealer's duties to the customer and
          of  the  rights and remedies available to the customer with respect to
          violation  to  such  duties or other requirements of securities' laws;
     o    a  brief,  clear,  narrative description of a dealer market, including
          "bid"  and  "ask"  prices for penny stocks and the significance of the
          spread  between  the  "bid"  and  "ask"  price;
     o    a  toll-free  telephone  number for inquiries on disciplinary actions;
     o    definitions  of significant terms in the disclosure document or in the
          conduct  of  trading  in  penny  stocks;  and
     o    such  other information and is in such form (including language, type,
          size  and  format),  as  the  Securities and Exchange Commission shall
          require  by  rule  or  regulation.

Prior  to  effecting any transaction in penny stock, the broker-dealer also must
provide  the  customer  the  following:

     o    the  bid  and  offer  quotations  for  the  penny  stock;
     o    the  compensation  of  the  broker-dealer  and  its salesperson in the
          transaction;
     o    the  number of shares to which such bid and ask prices apply, or other
          comparable  information  relating  to  the  depth and liquidity of the
          market  for  such  stock;  and
     o    monthly  account  statements  showing  the  market value of each penny
          stock  held  in  the  customer's  account.

In  addition,  the  penny  stock  rules require that prior to a transaction in a
penny stock not otherwise exempt from those rules, the broker-dealer must make a
special  written determination that the penny stock is a suitable investment for
the  purchaser and receive the purchaser's written acknowledgment of the receipt
of  a  risk  disclosure statement, a written agreement to transactions involving


                                       7


penny stocks, and a signed and dated copy of a written suitably statement. These
disclosure  requirements may have the effect of reducing the trading activity in
the  secondary market for a stock that becomes subject to the penny stock rules.
Holders  of  shares of our common stock may have difficulty selling those shares
because  our  common  stock  will  probably be subject to the penny stock rules.

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

This  following  information  specifies  certain  forward-looking  statements of
management  of  the  company.  Forward-looking  statements  are  statements that
estimate  the  happening  of  future  events  are  not based on historical fact.
Forward-looking  statements  may  be  identified  by  the use of forward-looking
terminology,  such  as  "may",  "shall",  "will", "could", "expect", "estimate",
"anticipate",  "predict",  "probable",  "possible",  "should",  "continue",  or
similar  terms,  variations  of  those terms or the negative of those terms. The
forward-looking  statements  specified  in  the  following information have been
compiled  by  our  management on the basis of assumptions made by management and
considered  by  management  to  be  reasonable.  Our  future  operating results,
however,  are impossible to predict and no representation, guaranty, or warranty
is  to  be  inferred  from  those  forward-looking  statements.

The assumptions used for purposes of the forward-looking statements specified in
the  following  information represent estimates of future events and are subject
to  uncertainty  as  to possible changes in economic, legislative, industry, and
other  circumstances. As a result, the identification and interpretation of data
and other information and their use in developing and selecting assumptions from
and  among  reasonable  alternatives  require  the  exercise of judgment. To the
extent  that the assumed events do not occur, the outcome may vary substantially
from anticipated or projected results, and, accordingly, no opinion is expressed
on  the  achievability  of those forward-looking statements. No assurance can be
given  that  any  of  the assumptions relating to the forward-looking statements
specified in the following information are accurate, and we assume no obligation
to  update  any  such  forward-looking  statements.



CRITICAL  ACCOUNTING  POLICY  AND  ESTIMATES.  Our  Management's  Discussion and
Analysis  of Financial Condition and Results of Operations section discusses our
consolidated  financial  statements, which have been prepared in accordance with
accounting  principles  generally  accepted in the United States of America. The
preparation  of these financial statements requires management to make estimates
and  assumptions  that  affect the reported amounts of assets and liabilities at
the  date  of  the financial statements and the reported amounts of revenues and
expenses during the reporting period. On an on-going basis, management evaluates
its  estimates  and  judgments,  including those related to revenue recognition,
accrued  expenses,  financing  operations,  and  contingencies  and  litigation.
Management  bases  its  estimates  and judgments on historical experience and on
various  other  factors  that  are  believed  to  be  reasonable  under  the
circumstances,  the  results  of which form the basis for making judgments about
the  carrying value of assets and liabilities that are not readily apparent from
other  sources.  Actual  results may differ from these estimates under different
assumptions or conditions. The most significant accounting estimates inherent in
the  preparation  of  our  financial  statements  include  estimates  as  to the
appropriate  carrying  value  of  certain  assets  and liabilities which are not
readily  apparent from other sources. These accounting policies are described at
relevant  sections  in  this  discussion  and  analysis and in the notes to them
consolidated  financial  statements included in our Annual Report on Form 10-KSB
for  the  fiscal  year  ended  December  31,  2003.


Management's  Discussion  and  Analysis  of  Financial  Condition and Results of
Operations
-  --------------------------------------------------------------------------

For  the  year  ended  December  31,  2003, compared, through December 31, 2002.

Liquidity  and  Capital  Resources. At December 31, 2003 we have cash of $17 and
other  receivables  of $3,095 resulting in our total current assets of $3,112 as
of  December  31, 2003. We also had $64,350 in property and equipment, resulting
in  our total assets of $67,462. At December 31, 2002, where we had cash of $117
and,  $1,019  in  interest  receivables resulting in our total current assets of
$1,136.  We  also  had $10,000 in a note receivable resulting in total assets of
$11,136.  At  December  31,  2003  we had accounts payable of $1,628 and accrued
liabilities  of  $2,676  resulting  in total liabilities of $4,304 we also had a
note  payable-officers  of  $8,525 resulting in total liabilities of $12,829. At
December  31,  2002  we  had  interest  payable  of  $1,103  resulting  in total
liabilities  of  $1,103,  we also had a note payable-officers of $8,525 and note
payable  of  $10,000  resulting  in  total  liabilities  of  $19,628.


Results  of  Operations.

Revenues.  For  the  year  ended  December  31,  2003,  we  generated $13,800 in
revenues.
We  hope  to  increase  our  revenues when we are able to offer our products and
services  by  means  of  our  website.


                                       8


Operating  Expenses.  For  the  year ended December 31, 2003, our total expenses
were  $18,744,  which  were  represented  by  $15,289 in general, administrative
expenses, $3,455 in depreciation expenses, interest income of $880, and interest
expense  of  $616.  Therefore, our net loss for the year ended December 31, 2003
was  $4,680. This is in comparison to December 31, 2002, where we had a net loss
of  $199.

Our Plan of Operation for the Next Twelve Months. We have only generated $13,800
in  revenues  from  our  operations  as  of December 31, 2003. To effectuate our
business  plan  during  the  next twelve months, we must continue to develop our
internet presence, market our products and services and develop our brand image.
We  believe  that we will be able to increase the revenues we generate after the
development  of  our website is complete. Any revenues generated will be used to
expand  our  service  offerings.

We  have  cash  of  $17  as  of December 31, 2003. In the opinion of management,
available  funds  will  not satisfy our working capital requirements through the
next  twelve  months. Our monthly cash requirements are approximately $6,000 per
month.  We  believe that those costs will remain consistent over the next twelve
months  because we do not intend to hire any more employees over the next twelve
months.  We believe that our officers and directors will contribute funds to pay
for  our  expenses  to  achieve  our  objectives  over  the  next twelve months.

Our belief that our officers and directors will pay our expenses is based on the
fact  that  our  officers and directors collectively own 1,885,000 shares of our
common  stock,  which  equals  approximately  47.005%  of our outstanding common
stock.
We  believe that our officers and directors will continue to pay our expenses as
long  as  they  maintain  their  ownership  of  our common stock. Any additional
capital  contributed  by  our  management  would  be  contributed  without  any
consideration.  However,  our  officers  and  directors  are  not  committed  to
contribute  additional  capital.

Our  forecast  for the period for which our financial resources will be adequate
to  support  our  operations involves risks and uncertainties and actual results
could  fail  as a result of a number of factors. We may need to raise additional
capital to expand our operations. In the event that we experience a shortfall in
our  capital, we intend to pursue capital through public or private financing as
well  as  borrowings  and  other sources, such as our officers and directors. We
cannot guaranty that additional funding will be available on favorable terms, if
at  all.  If  adequate  funds  are not available, then our ability to expand our
operations  may  be  significantly  hindered.

We  are  not currently conducting any research and development activities, other
than  the  development  of  our  website.  We  do not anticipate conducting such
activities  in  the  near  future. We do not anticipate that we will purchase or
sell  any  significant  equipment.  In  the  event  that we generate significant
revenues  and  expand  our  operations,  then  we  may  need  to hire additional
employees  or  independent  contractors  as well as purchase or lease additional
equipment.

Item  7.  Financial  Statements

The  financial  statements  required  by  Item  7 are presented in the following
order:



                                        9
                                    ZOW, INC.
                                    ---------

                          AUDITED FINANCIAL STATEMENTS
                          ----------------------------

                 FOR THE YEARS ENDED DECEMBER 31, 2003 AND 2002
                 ----------------------------------------------



                                    CONTENTS
                                    --------



INDEPENDENT  AUDITORS'  REPORT

FINANCIAL  STATEMENTS:

     Balance  sheets                                                1

     Statements  of  operations  and  accumulated  deficit          2

     Statement  of  changes  in  stockholders'  equity              3

     Statements  of  cash  flows                                    4

NOTES  TO  FINANCIAL  STATEMENTS                              5  -  8

<PAGE>







<TABLE>
<CAPTION>
                                Zow, Inc
                          Consolidated   Balance Sheet
                     For Years Ended December 31, 2002 and 2003


<S>                                                      <C>           <C>

                                                          12/31/2003    12/31/2002
                                                         ------------  ------------
ASSETS
------
CURRENT ASSETS:
  Cash. . . . . . . . . . . . . . . . . . . . . . . . .  $        17   $       117
  Accounts receivable . . . . . . . . . . . . . . . . .        3,095             -
  Interest receivable . . . . . . . . . . . . . . . . .            -         1,019
                                                         ------------  ------------
    Total current assets. . . . . . . . . . . . . . . .        3,112         1,136
                                                         ------------  ------------

FIXED ASSETS:
  Software. . . . . . . . . . . . . . . . . . . . . . .       41,500             -
  Software licenses . . . . . . . . . . . . . . . . . .        6,496             -
  Computer hardware . . . . . . . . . . . . . . . . . .       19,809             -
                                                         ------------  ------------
    Total fixed assets. . . . . . . . . . . . . . . . .       67,805             -
  Accumulated depreciation. . . . . . . . . . . . . . .       (3,455)            -
                                                         ------------  ------------
    Fixed assets, net . . . . . . . . . . . . . . . . .       64,350             -
                                                         ------------  ------------

OTHER ASSETS:
  Note receivable . . . . . . . . . . . . . . . . . . .            -        10,000
                                                         ------------  ------------
    Total other assets. . . . . . . . . . . . . . . . .            -        10,000
                                                         ------------  ------------

TOTAL ASSETS. . . . . . . . . . . . . . . . . . . . . .  $    67,462   $    11,136
                                                         ============  ============

LIABILITIES AND STOCKHOLDERS' EQUITY
-------------------------------------

CURRENT LIABILITIES:
  Accounts payable. . . . . . . . . . . . . . . . . . .  $     1,628   $         -
  Accrued liabilities . . . . . . . . . . . . . . . . .        2,676             -
  Interest payable. . . . . . . . . . . . . . . . . . .            -         1,103
                                                         ------------  ------------
    Total current liabilities . . . . . . . . . . . . .        4,304         1,103
                                                         ------------  ------------

LONG-TERM LIABILIITES
  Notes payable - officers. . . . . . . . . . . . . . .        8,525         8,525
  Note payable. . . . . . . . . . . . . . . . . . . . .            -        10,000
                                                         ------------  ------------
    Total long term liabilities . . . . . . . . . . . .        8,525        18,525
                                                         ------------  ------------

    Total Liabilities . . . . . . . . . . . . . . . . .       12,829        19,628
                                                         ------------  ------------

STOCKHOLDERS' EQUITY:
  Common stock, $0.001 par value, 50,000,000 shares
    authorized 4,000,000 and 1,500,000 shares
    issued and outstanding as of 12/31/03 and 12/31/02,
    respectively. . . . . . . . . . . . . . . . . . . .        4,000         1,500
  Additional paid-in capital. . . . . . . . . . . . . .       66,305         1,000
  Accumulated deficit . . . . . . . . . . . . . . . . .      (15,672)      (10,992)
                                                         ------------  ------------
    Total stockholders' equity. . . . . . . . . . . . .       54,633        (8,492)
                                                         ------------  ------------

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY. . . . . . . .  $    67,462   $    11,136
                                                         ============  ============
</TABLE>
<TABLE>
<CAPTION>
                              Zow, Inc.
                         Statement of Operations
               For Years Ended December 31, 2002 and 2003


<S>                                     <C>           <C>           <C>

                                                                    Inception to
                                         12/31/2003    12/31/2002      12/31/2003
                                        ------------  ------------  --------------

REVENUES:. . . . . . . . . . . . . . .  $    13,800   $         -   $      13,800
                                        ------------  ------------  --------------

EXPENSES:
  General and administrative expenses.       15,289           199          26,197
  Depreciation expense . . . . . . . .        3,455             -           3,455
                                        ------------  ------------  --------------
TOTAL EXPENSES . . . . . . . . . . . .       18,744           199          29,652
                                        ------------  ------------  --------------

OPERATING LOSS . . . . . . . . . . . .       (4,944)         (199)        (15,852)
                                        ------------  ------------  --------------

Other income (expense):
  Interest income. . . . . . . . . . .          880         1,019           1,899
  Interest expense . . . . . . . . . .         (616)       (1,103)         (1,719)
                                        ------------  ------------  --------------
TOTAL OTHER INCOME (EXPENSE) . . . . .          264           (84)            180
                                        ------------  ------------  --------------

NET LOSS . . . . . . . . . . . . . . .  $    (4,680)  $      (283)  $     (15,672)
                                        ============  ============  ==============

Weighted average number
  of shares outstanding. . . . . . . .    1,701,313     1,500,000       1,524,109
                                        ============  ============  ==============

Net loss per basic shares. . . . . . .  $     (0.00)  $     (0.00)  $       (0.01)
                                        ============  ============  ==============
</TABLE>

<TABLE>
<CAPTION>

                                       Zow, Inc.
                             Statement of Stockholder's Equity
                             For Year Ended December 31, 2003

<S>                                <C>        <C>      <C>          <C>            <C>
                                                       Additional                  Total
                                              Common   Paid-in      Accumulated    Stockholders'
                                   Shares     Stock    Capital      Deficit        Equity
                                   ---------  -------  -----------  -------------  ---------------
Balance December 31, 1999

Stock Issued for Cash 10/20/1993.  1,500,000  $ 1,500  $     1,000  $     (9,450)  $       (6,950)

Net income (loss)

December 31, 2000 . . . . . . . .          -        -            -        (1,066)          (1,066)
                                   ---------  -------  -----------  -------------  ---------------

Balance December 2000 . . . . . .  1,500,000    1,500        1,000       (10,516)          (8,016)


Net income (loss)

December 31, 2001 . . . . . . . .          -        -            -          (193)            (193)
                                   ---------  -------  -----------  -------------  ---------------

Balance December 2001 . . . . . .  1,500,000    1,500        1,000       (10,709)          (8,209)


Net income (loss)
December 31, 2002 . . . . . . . .          -        -            -          (283)            (283)
                                   ---------  -------  -----------  -------------  ---------------

Balance December 2002 . . . . . .  1,500,000    1,500        1,000       (10,992)          (8,492)


Stock Issued for Fixed Assets

September 30, 2003. . . . . . . .  2,500,000    2,500       65,305             -           67,805

Net income (loss)

December 31, 2003 . . . . . . . .          -        -            -        (4,680)          (4,680)
                                   ---------  -------  -----------  -------------  ---------------

Balance December 31, 2003 . . . .  4,000,000  $ 4,000  $    66,305  $    (15,672)  $       54,633
                                   =========  =======  ===========  =============  ===============
</TABLE>

<TABLE>
<CAPTION>

                                     Zow, Inc.
                            Statement of Cash Flows
                     For Years Ended December 31, 2002 and 2003

<S>                                              <C>                <C>               <C>
                                                                                       Inception to
                                                  12/31/2003         12/31/2002           12/31/2003
                                                 ------------       ------------       --------------
CASH FLOWS FROM OPERATING ACTIVITIES:
  Net loss. . . . . . . . . . . . . . . . . . .  $    (4,680)       $      (283)       $     (15,672)
  Adjustments to reconcile net loss to net cash
     used in operating activites:
  Depreciation and amortization . . . . . . . .        3,455                  -                3,455
  (Increase)/decrease in:
    Accounts receivable . . . . . . . . . . . .       (3,095)                 -               (3,095)
    Interest Receivable . . . . . . . . . . . .        1,019             (1,019)                   -
  Increase/(decrease) in:
    Accounts payable. . . . . . . . . . . . . .        1,628                  -                1,628
    Accrued liabilities . . . . . . . . . . . .        2,676                  -                2,676
    Interest Payable. . . . . . . . . . . . . .       (1,103)             1,103                    -
                                                 ------------       ------------       --------------
NET CASH USED IN OPERATING ACTIVITIES . . . . .         (100)              (199)             (11,008)
                                                 ------------       ------------       --------------

CASH FLOWS FROM FINANCING ACTIVITIES:
    Notes payable . . . . . . . . . . . . . . .            -                  -                    -
    Notes payable - officers. . . . . . . . . .            -                  -                8,525
    Proceeds from issuance of capital stock . .            -                  -                2,500
                                                 ------------       ------------       --------------
NET CASH PROVIDED BY INVESTING ACTIVITIES . . .            -                  -               11,025
                                                 ------------       ------------       --------------

NET INCREASE (DECREASE)  IN CASH. . . . . . . .         (100)              (199)                  17

CASH, BEGINNING OF PERIOD . . . . . . . . . . .          117                316                    -
                                                 ------------       ------------       --------------

CASH, END OF PERIOD . . . . . . . . . . . . . .  $        17        $       117        $          17
                                                 ============       ============       ==============

Supplemental disclosures:
  Interest paid . . . . . . . . . . . . . . . .  $       820        $         -        $         820
                                                 ============       ============       ==============
  Taxes paid. . . . . . . . . . . . . . . . . .  $         -        $         -        $           -
                                                 ============       ============       ==============

Noncash Investing and Financing Activities
  Purchase of fixed assets through issuances
    2,500,000 shares of common stock. . . . . .  $    67,805        $         -        $      67,805
                                                 ============       ============       ==============
</TABLE>




                          INDEPENDENT AUDITORS' REPORT

To  the  Board  of  Directors  of
Zow,  Inc.:

We  have  audited  the  accompanying  balance  sheets  of  Zow,  Inc.  (a Nevada
Corporation)  as  of  December  31,  2003 and 2002 and the related statements of
operations  and  accumulated  deficit,  cash flows, and changes in stockholders'
equity  from  inception  (September  21,  1993)  to  December  31,  2003.  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
in  the  United  States  of  America.  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 referred to above present fairly, in
all  material  respects,  the financial position of Zow, Inc. as of December 31,
2003 and 2002, and the result of its operations and its cash flows for the years
then  ended  and  from  inception  (September  21, 1993) to December 31, 2003 in
accordance with generally accepted accounting principles in the United States of
America.

Chavez  &  Koch,  CPA's
April  6,  2004
Henderson,  Nevada




NOTE  1  -  HISTORY  AND  ORGANIZATION  OF  THE  COMPANY

The  Company  was organized on September 21, 1993 under the laws of the State of
Nevada.  The  Company  is  a provider of customized websites, web-based planning
applications  and  Internet  advertising  space.

On  October  20,  1993,  the Company issued 2,500,000 shares of $0.001 par value
common  stock  for  $2,500  in  cash.

On  July  22, 1998, the State of Nevada approved the Company's restated Articles
of  Incorporation,  which  increased  its  capitalization  from 3,000,000 common
shares  to  50,000,000  common  shares.  The  par  value of the common stock was
unchanged  at  $0.001  per  share.

On  September  25,  2003,  the Company effected a reverse stock split 3:5.  This
reduced  the  outstanding  shares  from  2,500,000  to  1,500,000  shares.

On  September  30,  2003,  the  Company issued an additional 2,500,000 shares of
stock  to  acquire  fixed  assets.  (See  Note  8.)

On  January 26, 2004, the Company changed its name from Astir, Inc. to Zow, Inc.


NOTE  2  -  SIGNIFICANT  ACCOUNTING  POLICIES

The  significant  accounting  policies  are  summarized  as  follows:

Cash  and  cash  equivalents
----------------------------

For  purposes  of  balance  sheets  and  statements  of  cash flows, the Company
considers  all highly liquid debt instruments purchased with a maturity of three
(3)  months  or  less  to  be  cash  equivalents.

Accounting  estimates
---------------------

The preparation of financial statements in conformity with accounting principles
generally  accepted  in the United States of America requires management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities  and  disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenue and expenses during
the  reporting  period.  Actual  results  could  differ  from  those  estimates.


NOTE  2  -  SIGNIFICANT  ACCOUNTING  POLICIES  (CONTINUED)

Accounts  receivable
--------------------

The  Company  extends  credit  to  its  customers as part of its normal business
operations.

The  Company monitors all receivables, especially those balances over sixty (60)
days  past  due.  Balances  are  written off only when all reasonable collection
efforts have been exhausted.  Management must approve all write-offs of customer
balances.  There  were  no  bad debt write-offs for the years ended December 31,
2003  and  2002.

Property  and  equipment
------------------------

Property  and  equipment are stated at cost.  Depreciation is computed using the
straight-line  method  over  the  estimated useful lives of the assets, which is
five  years  for computer hardware, software and software licenses.  Repairs and
maintenance  to  property and equipment are expensed as incurred.  When property
and  equipment  is  retired  or  disposed  of, the related costs and accumulated
depreciation  are  eliminated  from  the  accounts  and any gain or loss on such
disposition  is  reflected  in  income.

Revenue  recognition
--------------------

The  Company  is  retained  to  provide  web  application  services.  Revenue is
recognized  upon  completion  of  service.

Income  taxes
-------------

The  Company  accounts  for  income  taxes  in accordance with the provisions of
Statement  of  Financial  Accounting  Standards  No. 109, "Accounting for Income
Taxes"  ("SFAS  109"),  which  requires  recognition  of deferred tax assets and
liabilities  for  the  expected future tax consequences of events that have been
included  in  the  financial  statements  or  tax  returns.  Under  this method,
deferred  tax  assets  and  liabilities  are  determined based on the difference
between  the  financial  statements  and the tax basis of assets and liabilities
using  enacted  rates  in  effect  for  the periods in which the differences are
expected  to  be  recovered  or  settled.  The effect on deferred tax assets and
liabilities  of a change in tax rates is recognized in income in the period that
includes  the  enactment  date.  Valuation  allowances  are  established  when
necessary  to  reduce deferred tax assets to the amount expected to be realized.

Earnings  Per  Share  Calculations
----------------------------------

Basic earnings per common share ("EPS") is computed by dividing income available
to  common  stockholders  by  the  weighted-average  number  of  common  shares
outstanding  for  the  period.  The  weighted-average  number  of  common shares
outstanding  for  computing basic EPS was 1,701,313, 1,500,000 and 1,524,109 for
the  years  ended  December  31, 2003 and 2002 and from inception (September 21,
1993)  to  December  31, 2003, respectively.  Diluted EPS reflects the potential
dilution that could occur if securities or other contracts to issue common stock
were  exercised  or  converted  into common stock.  As of December 31, 2003, the
Company  had  no outstanding securities that could have a dilutive effect on the
outstanding  common  stock.

Advertising
-----------
Advertising  costs  are to be expensed when incurred.  There were no advertising
costs  from  inception  (September  21,  1993)  to  December  31,  2003.

Recently  Issued  Accounting  Pronouncements
--------------------------------------------

In  June  2002, the FASB issued Financial Accounting Standards Statement No. 146
"Accounting  for  Costs  Associated  with  Exit  or  Disposal  Activities".  The
Statement addresses financial accounting and reporting for costs associated with
exit  or  disposal activities and nullifies Emerging Issues Task Force Issue No.
94-3  and  is effective for exit or disposal activities initiated after December
31,  2002.  The  Company does not expect SFAS 146 to have material impact on its
financial  statements.

In  December  2002, the FASB issued Financial Accounting Standards Statement No.
148  "Accounting for Stock-Based Compensation - Transition and Disclosure".  The
Statement  provides  alternative methods of transition for a voluntary change to
the fair value based method of accounting for stock-based employee compensation.
The  provisions of SFAS 148 are effective for fiscal years ending after December
15,  2002.  The  Company does not expect SFAS 148 to have material impact on its
financial  statements.

In  April 2003, the FASB issued Financial Accounting Standards Statement No. 149
"Amendment  of  Statement 133 on Derivative Instruments and Hedging Activities."
The  Statement  amends  and  clarifies  financial  accounting  and reporting for
derivative  instruments,  including  certain  derivative instruments embedded in
other  contracts  (collectively  referred  to  as  derivatives)  and for hedging
activities  under  FASB Statement No. 133, Accounting for Derivative Instruments
and  Hedging  Activities. The provisions of SFAS 149 are effective for contracts
entered  into  or modified after June 30, 2003. The Company does not expect SFAS
149  to  have  material  impact  on  its  financial  statements.

In  May  2003,  the FASB issued Financial Accounting Standards Statement No. 150
"Accounting  for  Certain  Financial  Instruments  with  Characteristics of both
Liabilities  and  Equity." The Statement establishes standards for how an issuer
classifies  and  measures  certain financial instruments with characteristics of
both  liabilities  and  equity.  It requires that an issuer classify a financial
instrument  that  is  within  its  scope  as  a  liability  (or an asset in some
circumstances).  The  provisions  of  SFAS  150  are  effective  for  financial
instruments  entered  into  or modified after May 31, 2003. The Company does not
expect  SFAS  150  to  have  material  impact  on  its  financial  statements.


NOTE  3  -  RELATED  PARTY  TRANSACTION

A  former  officer of the Company advanced funds on behalf of the Company to pay
for  costs  incurred  by  the  Company.  As  of  December  31, 2002 the board of
directors  and  this  former  officer  agreed  to convert the advances to a note
payable  due  in  five years.  The balance of the note is $8,525 at December 31,
2003  and  2002.  This  note  is  interest  free.


NOTE  4  -  STOCK  ISSUANCE  FOR  ASSET  ACQUISITION

On  September  30,  2003,  the  Company issued an additional 2,500,000 shares of
stock  to  acquire all the fixed assets of Mark Seeley, dba Zow Graphics Online.
The  value  of  the fixed assets was $67,805.  The common stock issued had a par
value  of  $2,500.  Additional  paid  in  capital  was  increased  by  $65,305.


NOTE  5  -  CHANGE  OF  CONTROL

Of  the  2,500,000  shares  issued to Mark Seeley, dba Zow Graphics Online, Mark
Seeley  (individual)  retained  1,855,000  shares.  Mark  Seeley's  interest
represents  46%  of  the outstanding shares, establishing a change of control in
the  company.


NOTE  6  -  COMMITMENTS  AND  CONTINGENCIES

As  of  January  1,  2004,  the Company is a party to month-to-month leases with
respect  to  its administrative offices and corporate headquarters.  The monthly
payments  under  these  leases  is  $1,250.

                                  ZOW,  INC.
                          (A  Development  Stage  Company)


Item  8.  Changes  in  and  Disagreements  with  Accountants.
-     -------------------------------------------------------

The  company's  previous  accounting  firm is no longer in the business of doing
"SEC" work. On November 5, 2003, The company retained Chavez & Koch, CPA's, Ltd.
As  their  new  accountants.


November  19,  2003

Board  of  Directors
Astir,  Inc.
1855  East  Valley  Parkway  211E
Escondido,  CA  92027

To  Whom  It  May  Concern:

This  letter  shall  serve as my resignation as independent public accountant of
Astir,  Inc.  as  of today; however, no work has been performed since August 14,
2003 by my firm and I disclaim any opinion with respect to any information since
that  time.  No  issues  existed  with  regard  to  fees and no disagreements or
conflicts  with  regard  to  Generally  Accepted  Accounting  Principles.


Very  Truly  Yours,


Mark  Sherman



                                    PART  III

Item  9.  Directors,  Executive  Officers,  Promoters  and  Control  Persons.
-  -----------------------------------------------------------------------

Executive  Officers  and  Directors.

Our directors and principal executive officers are as specified on the following
table:


                                       23
<PAGE>

<TABLE>
<CAPTION>
<S>                <C>             <C>
================== =============== ===========================================
Name                    Age        Position
- ---------------- --------------- -------------------------------------------
Marc Seely               35        President, Director
- ---------------- --------------- -------------------------------------------
Doug J. Hanson           52        Secretary, Director
- ---------------- --------------- -------------------------------------------
Joseph Vezeau            35        Treasurer, Director
- ---------------- --------------- -------------------------------------------
Dan Spaulding            41        Director
- ---------------- --------------- -------------------------------------------
John Thompson            65        Director
================== =============== ===========================================
</TABLE>

MARC  SEELY, (35), CHAIRMAN OF THE BOARD, PRESIDENT AND CHIEF EXECUTIVE OFFICER.

Mr. Seely, founder of Zow Graphics Online "Zow", has been with the company since
1995. Prior to Zow, Mr. Seely held positions as lead designer Al Lewis Marketing
and  graphic designer at HKM Productions. He was responsible for the development
of  all  sales  and  marketing,  designer of post production materials and video
imaging,  as well as principally designing and implementing the use of databases
to  track  sales  and  maximize efficiency. Mr. Seely holds many certifications,
including:  Macromedia  Certified  Professional,  Allaire  Certified Cold Fusion
Developer.

DOUGLAS  J.  HANSON,  (52),  DIRECTOR,  CHIEF  FINANCIAL  OFFICER  AND SECRETARY

Mr.  Hanson has over twenty years experience in accounting, consulting, payroll,
auditing  and  taxation.  With  a  BA  degree  in Accounting from Michigan State
University  in  1974,  he began his accounting career in 1981 with Touche Ross &
Co,  San Diego.  He received certification in 1984.  From 1987 through 1991, Mr.
Hanson  worked  in private industry, at two Credit Unions, as Accounting Manager
and  Controller.  Then  in  1991,  he  began,  and  currently  maintains his own
accounting practice.  Mr. Hanson is also currently on the Board of Directors and
Vice  President of Finance for Interfaith Community Services a very large health
and  welfare  charitable  organization.  He  joined the Astir/Zow team in  2003.

JOSEPH  VEZEAU,  (35),  DIRECTOR  AND  TREASURER

Mr.  Vezeau  is  a  Cisco  Certified  Network Associate proficient in designing,
implementing,  installing,  troubleshooting  and  maintaining  of  LAN  and  WAN
networks.  He  has  over 7 years of experience in Network Technology and Website
Development.  He  has  certifications  in CCNP,CCDA, and MCSE as well as working
knowledge of over 35 different networks.  He is currently a consultant for Racer
X,  supervising  the configuration and assembly of computer systems and networks
as  well  as  designing,  implementing, installing and maintaining the company's
various  networks.  Mr.  Vezeau  has  been  with  Zow  since  2002.

DAN  SPAULDING,  (41)  DIRECTOR

Mr.  Spaulding  has  been  providing  automated  solutions  to  many  companies
throughout  his  20  year  career.  He has expert knowledge of many software and
hardware technologies and has combined this with over 20 years of graphic design
and  multimedia  experience  to offer advantages to businesses he partners with.
Mr.  Spaulding has been a distinctive speaker at four "NeoCon World Trade Fairs"
on  "Applying Internet Technology to Business Processes".  He has earned a first
and  second  place  in  the  Hallmark  National Fine Arts Competition as well as
several  other  art  related  awards.  As  a  Technical Architect for SBC, he is
helping  to  guide  SBC's  Intranet  technology  into  the  21st  century.

JOHN  THOMPSON,  (65),  DIRECTOR

Mr. Thompson has over 40 years experience in sales and marketing.  After a sales
and sales management career in the 1960's and early 70's, he used his experience
to  become  a  "turn  around"  specialist.  In the late 70's and 80's, he guided
several  companies  with long term debt and unprofitable status to becoming very
profitable with no long term debt. In the 1990's, he raised the capital to start
his  own company which was able to provide an investment return multiple of 400%
before selling the company and retiring. In 1998 he left retirement for one more
"turn  around".  Mr.  Thompson  used his knowledge and expertise to take another
company from struggling to survive, to profits in excess of $2 million annually,
by  quadrupling  sales,  and  at  the  same time erasing all long term debt. Mr.
Thompson  has  been  with  the  company  since  2003.


Our  directors  will  serve  until  the next annual meeting of stockholders. Our
executive  officers  are  appointed  by  our Board of Directors and serve at the
discretion  of  the  Board  of  Directors.


                                       24



Section  16(a)  Beneficial  Ownership  Reporting  Compliance.  Our  officers,
directors,  and  principal  shareholders  have  filed all reports required to be
filed  on,  respectively, a Form 3 (Initial Statement of Beneficial Ownership of
Securities),  a  Form  4  (Statement  of  Changes  of  Beneficial  Ownership  of
Securities),  or  a  Form  5  (Annual  Statement  of  Beneficial  Ownership  of
Securities).

Item  10.  Executive  Compensation
-  ---------------------------------

Any  compensation  received by our officers, directors, and management personnel
will  be  determined  from time to time by our Board of Directors. Our officers,
directors,  and  management  personnel  will be reimbursed for any out-of-pocket
expenses  incurred  on  our  behalf.

Summary  Compensation Table. The table set forth below summarizes the annual and
long-term  compensation  for  services  in  all  capacities to us payable to our
president  and  our other executive officers during the year ending December 31,
2002.  Our  Board  of Directors may adopt an incentive stock option plan for our
executive  officers  which  would  result  in  additional  compensation.

<TABLE>
<CAPTION>
<S>                                <C>      <C>            <C>           <C>                     <C>

================================== ======== ============== ============= ======================= =======================
Name and Principal Position          Year      Annual        Bonus ($)        Other Annual       All Other Compensation
                                              Salary ($)                    Compensation ($)
- -------------------------------- -------- -------------- ------------- ----------------------- -----------------------
Marc Seely -     president              2003     $60,000           None               None                    None
- -------------------------------- -------- -------------- ------------- ----------------------- -----------------------
Doug J. Hanson - secretary              2003        None           None               None                    None
- -------------------------------- -------- -------------- ------------- ----------------------- -----------------------
Joeseph Vezeau - treasurer              2003        None           None               None                    None
- -------------------------------- -------- -------------- ------------- ----------------------- -----------------------
Dan Spaulding  - director               2003        None           None               None                    None
- -------------------------------- -------- -------------- ------------- ----------------------- -----------------------
John Thompson  - director               2003        None           None               None                    None
================================== ======== ============== ============= ======================= =======================
</TABLE>

Compensation of Directors. Directors who are also our employees receive no extra
compensation  for  their  service  on  our  Board  of  Directors.

Employment Contracts. We anticipate that we will enter into employment contracts
with  Marc  Seely,  although  we  do  not  currently  know  the  terms
of  those employment agreements. Additionally, we have not negotiated, either in
writing  or  verbally,  any  specific  terms  or  conditions  of such employment
agreements.  We anticipate that we will negotiate employment agreements with Mr.
Seely  when,  and if, we begin earning sufficient revenue to justify making such
commitments.

Stock  Option  Plan.  We  anticipate  that  we  will  adopt a stock option plan,
pursuant  to  which  shares of our common stock will be reserved for issuance to
satisfy  the  exercise  of  options.  The  stock option plan will be designed to
retain  qualified and competent officers, employees, and directors. Our Board of
Directors,  or  a  committee thereof, shall administer the stock option plan and
will  be  authorized,  in  its  sole  and  absolute discretion, to grant options
thereunder  to  all  of  our  eligible employees, including officers, and to our
directors,  whether  or not those directors are also our employees. Options will
be  granted  pursuant  to the provisions of the stock option plan on such terms,
subject to such conditions and at such exercise prices as shall be determined by
our  Board of Directors. Options granted pursuant to the stock option plan shall
not  be  exercisable  after  the expiration of ten years from the date of grant.

Item  11.  Security  Ownership  of  Certain  Beneficial  Owners  and Management.
-  -------------------------------------------------------------------------

The  following  table  sets  forth  certain information regarding the beneficial
ownership  of  our common stock as of December 31, 2003 by each person or entity
known by us to be the beneficial owner of more than 5% of the outstanding shares
of  common stock, each of our directors and named executive officers, and all of
our  directors  and  executive  officers  as  a  group.


                                       25

<TABLE>
<CAPTION>
<S>                     <C>                                    <C>                                      <C>
======================= =======================
Title of Class          Name and Address of Beneficial Owner   Amount and Nature of Beneficial Owner     Percent of Class
- --------------------- -------------------------------------- -------------------------------------- -----------------------
Common Stock            Marc Seely                                       1,865,000 shares                      47%
                        16786 Woodridge Cir. Fountain                    President, Director
                        Valley, CA 92708
- --------------------- -------------------------------------- -------------------------------------- -----------------------
Common Stock            Doug J. Hanson                                    0 shares                              0%
                        16786 Woodridge Cir. Fountain                    Secretary, Director
                        Valley, CA 92708
- --------------------- -------------------------------------- -------------------------------------- -----------------------
Common Stock            Joeseph Vezaeu                                  10,000 shares                         .0025%
                        16786 Woodridge Cir. Fountain                   Treasurer, Director
                        Valley, CA 92708
- --------------------- -------------------------------------- -------------------------------------- -----------------------
-
Common Stock            Dan Spaulding                                    10,000 shares                        .0025%
                        16786 Woodridge Cir. Fountain                    Director
                        Valley, CA 92708
- --------------------- -------------------------------------- -------------------------------------- -----------------------
-
Common Stock            John Thompson                                    0 shares                               0%
                        16786 Woodridge Cir. Fountain                    Director
                        Valley, CA 92708
- --------------------- -------------------------------------- -------------------------------------- -----------------------
Common Stock            All officers and directors                       6,000,000 shares                     47.005%
                        as a group
======================= ======================================
</TABLE>

Beneficial  ownership  is  determined  in  accordance  with  the  rules  of  the
Securities  and  Exchange Commission and generally includes voting or investment
power  with  respect  to  securities. In accordance with Securities and Exchange
Commission rules, shares of our common stock which may be acquired upon exercise
of  stock  options  or  warrants which are currently exercisable or which become
exercisable  within  60  days  of  the date of the table are deemed beneficially
owned  by  the  optionees. Subject to community property laws, where applicable,
the persons or entities named in the table above have sole voting and investment
power  with  respect to all shares of our common stock indicated as beneficially
owned  by  them.

Changes  in  Control.  Our management is not aware of any arrangements which may
result in "changes in control" as that term is defined by the provisions of Item
403(c)  of  Regulation  S-B.

Item  12.  Certain  Relationships  and  Related  Transactions.
-  ---------------------------------------------------------

Related  Party  Transactions.  There  have  been  no related party transactions,
except  for  the  following:


During the period ending December 31, 2003, Marc Seely, was paid compensation of
$7,104  for  services,  which  included  developing  the  server  network  and
maintaining  it. Mr. Seely had also previously provided office space to us at no
charge.


With  regard  to any future related party transaction, we plan to fully disclose
any  and  all  related  party  transactions,  including, but not limited to, the
following:

     o    disclose  such  transactions  in  prospectus  where  required;
     o    disclose  in  any  and  all  filings  with the Securities and Exchange
          Commission,  where  required;
     o    obtain  disinterested  directors'  consent;  and
     o    obtain  shareholder  consent  where  required.


                                       26



Item  13.  Exhibits  and  Reports  on  Form  8-K
-  -------------------------------------------

(a)  Exhibit  No.
-  ---------------

3.1                        Articles  of  Incorporation*

3.2                        Bylaws*

31.1                       Section  906 Certification by Chief Executive Officer

31.2                       Section  906 Certification by Chief Financial Officer

32.1                       Section 906 Certification by Chief Executive Officer

32.2                       Section  906 Certification by Chief Financial Officer

*  Included  in  the  registration  statement on Form SB-2 filed on February 22,
2002.

(b)  Reports  on  Form  8-K
-  ------------------------

No  reports on Form 8-K were filed during the last quarter of the period covered
by  this  annual  report  on  Form  10-KSB.

ITEM  14.  CONTROLS  AND  PROCEDURES.
         ------------------------

(a)  Evaluation  of disclosure controls and procedures. We maintain controls and
procedures  designed  to ensure that information required to be disclosed in the
reports  that  we  file  or  submit under the Securities Exchange Act of 1934 is
recorded,  processed,  summarized and reported within the time periods specified
in  the  rules  and  forms of the Securities and Exchange Commission. Based upon
their  evaluation  of  those controls and procedures performed within 90 days of
the  filing  date  of this report, our chief executive officer and the principal
financial  officer  concluded  that  our disclosure controls and procedures were
adequate.

(b)  Changes  in  internal  controls.  There  were no significant changes in our
internal  controls  or  in  other  factors that could significantly affect these
controls subsequent to the date of the evaluation of those controls by the chief
executive  officer  and  principal  financial  officer.

                                       27




SIGNATURES

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
Registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  in  the  City  of  Fountain  Valley, California, on April 14, 2004.

                                  Zow,  Inc.
                                  a  Nevada  corporation


                                  By:      /s/  Marc  Seely
                                           ------------------------------------
                                           Marc  Seely
                                  Its:     principal  executive  officer
                                           president  and  a  director


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.



By:      /s/  Marc  Seely                                       April  14,  2004
         --------------------------------------------
         Marc  Seely
Its:     Principal  Executive  Officer
         President  and  a  Director

By:      /s/  Doug  J.  Hanson                                  April  14,  2004
         --------------------------------------------
         Doug  J.  Hanson
Its:     Principal  Accounting  Officer
         Secretary  and  a  Director

By:      /s/  Joeseph  Veaeau                                   April  14,  2004
         --------------------------------------------
         Joeseph  Veaeau
Its:     Treasurer  and  a  Director


By:      /s/  Dan  Spaulding                                    April  14,  2004
         --------------------------------------------
         Dan  Spaulding
Its:     Director



By:      /s/  John  Thompson                                    April  14,  2004
         --------------------------------------------
         John  Thompson
Its:     Director



                                       28






                                       29