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

                              Form 10-K

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
    SECURITIES EXCHANGE ACT OF 1934

          For the fiscal year ended September, 30, 1998

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

                Commission File No. 000-23051

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

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

                      (352) 323-1295
                (Issuer's telephone number)

Check whether the issuer (1) filed all reports required to be 
filed by Section 13 or 15(d) of the Exchange Act during the past 
12 months (or for such shorter period that the registrant was 
required to file such reports), and (2) has been subject to such 
filing requirements  for the past 90 days.  Yes  X   No ___

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

                      Not Applicable
 
             APPLICABLE ONLY TO CORPORATE ISSUERS

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

There was 10,182,124 shares of the Issuer's common stock 
outstanding as of December 31, 1998.

<PAGE>

                 WIRELESS DATA SOLUTIONS, INC.
                          FORM 10-K
                            INDEX
PART I

 ITEM 1.  Business Overview

 ITEM 2.  Business Issues

 ITEM 3.  Directors and Executive Officers of the Company

 ITEM 4.  Management's Discussion and Analysis of Financial
              Condition and Result of Operations

			           	Liquidity and Capital Resources

           				Results of Operation

           				Other Disclosures

           				Financial Condition

           				Subsequent Events

 ITEM 5.  Market Price on Common Equity

 ITEM 6.  Year 2000 Compliance

 ITEM 7.  Changes in Accounting

 ITEM 8.  Independent Auditors Report

PART II

	ITEM 9.  Legal Proceedings

	ITEM 10.  Changes in Securities and Use of Proceeds

	ITEM 11. Defaults Upon Senior Securities

	ITEM 12. Submission of Matters to a Vote of Security Holders

	ITEM 13. Other Information

	ITEM 14. Exhibits and Reports on Form 8-K
			
    		    Signatures

<PAGE>
 ITEM 1.  BUSINESS OVERVIEW

     Wireless Data Solutions, Inc. develops and markets digital 
wireless communications equipment for mobile fleet management in 
the U.S. and foreign countries.  The equipment is designed, 
assembled, and sold by Dinet, a wholly owned subsidiary  of the 
company.  It has sold units to a number of industry segments, 
including ready-mix concrete suppliers, taxi-cab companies, 
parcel delivery, vehicle towing, and public transportation.  The 
large majority of its sales have been to the ready-mix segment.  
It transmits data using two-way radio, cellular, and CDPD 
(cellular digital packet data). 

     Its principal office is located at 1016 Shore Acres Drive, 
Leesburg, Florida.  Its wholly owned subsidiary, Dinet, is 
located in Oceanside, California, where it maintains a production 
and sales facility.  It also has a sales and accounting office in 
St. Cloud, Minnesota.

ITEM 2.   BUSINESS ISSUES

     In fiscal 1998, approximately 75 percent of the company's 
sales came from the ready-mix segment with a large portion of the 
balance coming from the taxi-cab segment.  95.5 percent of its 
business was done in the United States.  The remaining 3.5 
percent was done in Canada.  The company maintains relationships 
with four suppliers of software, who provide leads in the ready-
mix market.  In some instances they will sell mobile data units 
directly to the customers, along with their software. In other 
instances, they will provide leads where they have existing 
software systems.  The company also sells through dealers or 
direct from Dinet to the end user.  

    In late fiscal 1998, the company started a project whereby it 
will completely modify its mapping product in an effort to make 
it more user friendly and more fully featured. Existing systems 
will be upgraded and the new product will have sales potential to 
existing customers.  The new version will be completed in January 
of 1999.

     Market research done in late 1998 suggests there are a 
number of other industry segments which could be a target for 
mobile data terminal sales.  The company is proceeding with plans 
to identify the most logical candidates and contact them.

     The technology market place is characterized by rapid change 
and is very competitive.  To respond to these changes it may be 
necessary for the company to develop or purchase new technologies 
and or form strategic alliances to remain competitive.  There can 
be no assurances that the company will be able to develop or 
purchase the new technologies and or form the necessary strategic 
alliances.

ITEM 3.  DIRECTORS AND EXECUTIVE OFFICERS OF THE COMPANY

The management team is presently operating out of three different 
areas of the country, which has been the case since inception.  
Mike McLaughlin is at the WDS offices in Leesburg, Florida, Pat 
Makovec is at the first satellite sales and accounting office in 
St. Cloud, Minnesota, and Brian Blankenburg is President of Dinet 
in Oceanside, California.  This structure has worked well over 
the years, and there have been some benefits from the exposure in 
the different locations. It is anticipated that the second 
satellite sales office will be opened in central Florida

Michael B. McLaughlin

     As an officer and board member of WDS since December 1987, 
he was mainly responsible for negotiating and funding the 
acquisition of Dinet in 1988.  Mr. McLaughlin is presently 
Chairman, CEO, and President of the Company, as well as Secretary 
and Chairman of the Board of Dinet. He is available to talk to members
of the investment community and shareholders.  Mr. McLaughlin believes in 
delegation of authority, while maintaining continual involvement 
in the  Company's direction and important decisions.  His 
background is mainly in the securities business. He is the second 
largest WDS shareholder. 

Brian B. Blankenburg

     Mr. Blankenburg was elected as a Director of the Company in 
June, 1997 and was named President of Dinet in September 1998. 
Mr. Blankenburg is a partner in the Business Development Group 
(BDG), which provides consulting services in the areas of 
strategic planning, sales, and marketing, management, 
acquisitions, funding, market research, due diligence and 
computer analysis.  BDG has offices in Seattle, Milwaukee, 
Minneapolis, and Baltimore, the latter of which is managed by Mr. 
Blankenburg.  Prior to joining BDG, from January, 1993 to 
October, 1996, Mr. Blankenburg served as Executive Vice 
President, and later President, of Hudson Industries, Mr. 
Blankenburg led the strategic repositioning of that company's 
business and the doubling of sales in four years.  Prior to that 
time, Mr. Blankenburg held various management positions with 
International Multifoods, Beatrice, Green Giant and Hormel 
Company. He is a 1971 graduate of the University of Minnesota, 
where he received a B.A. in advertising.  His continuing 
education has included the Beatrice Executive Marketing School at 
the J.L. Kellogg Graduate School of Business, Northwestern 
University, as well as studies at the University of Pennsylvania 
Wharton School of Business.  He is a 1.5 percent shareholder.

Patrick L. Makovec

     Presently a Director and the Treasurer of WDS, Mr. Makovec 
has been an officer and board member of the Company since 
December 1987.  He was instrumental in discovering Dinet, and 
evaluating the Company prior to its acquisition by WDS.  He was 
also involved in the restructuring of Dinet to strengthen the 
base from which to move the Company forward.  He is a Director 
and Treasurer of Dinet.  Mr. Makovec is in daily communication 
with the WDS and Dinet offices as he is in charge of all 
accounting functions and records including preparation of work 
papers for audits and quarterly financial statements, and is 
involved in all important decisions. He was formerly the 
President of Tel Corp. Leasing in St. Cloud, MN, and holds an 
M.S. Degree in Accounting from the University of Wisconsin. He is 
the third largest shareholder of WDS.

ITEM 4.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
         CONDITION AND RESULT OF OPERATIONS

     Except for the historical information contained herein, the 
following discussion contains forward looking statements that 
involve risks and uncertainties.  The Company's actual results 
could differ materially from those discussed here.  Factors that 
could cause or contribute to such differences include, but are 
not limited to, those discussed in this section.

Liquidity and Capital Resources

     The company's current assets totaled $834,400, a $251,000 
decrease from September 30, 1997.  The decreases is principally 
attributable to the $277,331 loss incurred in fiscal 1998.  The 
revenues for the same period, compared to 1997, were $889,000 
lower.  That is reflected in the accounts receivable decline of 
$296,000, the largest change in the components of working 
capital.  Those issues are summarized below, under result of 
operations.  

      Management believes that cash flow from operations and 
current cash balances will be sufficient to fund operations and 
expenses for the near term.  The company also has a "credit line" 
to factor receivables available from Brian Watts.  Mr. Watts is a 
director of Dinet.  At year end, approximately $122,000 was owed 
to Brian Watts.

     Management believes that to achieve the desired growth, they 
will have to pursue equity financing, which will allow them to 
pursue new product and new markets.

Results of Operations

     Revenues for the year were down approximately $889,000.  To 
management's best knowledge, no significant orders were lost to 
competition.  It is believed that 1998 results were principally 
due to the heavy concentration and dependence on the ready-mix 
industry.  The Data-Mate is sold to work with an existing 
software system or as part of a new software system.  The company 
has historically worked closely with four major software 
suppliers.  Those companies have been conducting Beta tests of 
their new dispatching software in 1998 with limited introduction 
of new products. In September of 1998 the Board of Directors of 
Dinet elected Brian Blankenburg as President in place of Pat 
Makovec.  Mr. Blankenburg's area of expertise is strategic 
planning.  His emphasis is on defining opportunities and pursuing 
those with high growth.

     A loss of $277,000 was recorded for the year due to the 
decrease in revenues.

	The company's cash position remained stable in spite of the 
loss.  The company sold 724,000 shares of common stock for 
$250,000.  The transaction netted $210,526, which added to the 
cash position. 

     Accounts receivable decreased by $296,000, which reflects 
the decreased sales volume.

     The account,"due from related parties," increased by $41,000
due to charges for performing consulting services for Heartland 
Diversified Industries and interest on its debt.  Heartland 
agreed to begin paying interest on $164,000 which is owed for the 
sale of Bernard, Lee & Edwards, a brokerage  firm which was owned 
by Wireless Data Solutions.  Interest was charged at a rate of 7 
percent annum.  Interest started on June 1, 1998 and $3,827 was 
accrued on the books of WDS.

     The prepaid service contract decreased by $14,000, which 
reflects the amortization.  A total of $212,000 was the value of 
service contracts to be performed by ICS Communications and Brian 
Blankenburg.  The amount of $176,500 was paid to ICS, for which 
they agreed to perform certain public relations services for 
Wireless Data Solutions.  The benefits are expected to last for a 
period of five years.  The amount of $35,500, which was the value 
of the stock issued, was paid to Brian Blankenburg to perform 
certain marketing services, the benefits of which are expected to 
last over three years.  The contract is being amortized over 
three years.  The total shares issued pursuant the service 
contracts were 780,000.  All shares were issued at fair market 
value at the date of the grant.  

     In early 1998 Wireless Data Solutions formed an informal 
alliance with Angellcom Communications, Inc., with the intent of 
working with Angellcom and Radio Digital 220 to obtain 220 MHz 
licenses in Mexico.  Angellcom, a Santa Monica based company 
owned 49 percent of Radio Digital 220, a Mexican company.  Radio 
Digital was to be the operating company in Mexico.

     An employee of Angellcom had been issued stock to perform 
research for the project related to providing 220 MHz for the 
country of Mexico.  The work was incomplete, as such no lasting 
value could be determined.  Therefore, the $12,000, which was 
classified as a deferred service contract, was expensed.

     A loan in the amount of $35,000 was provided to Angellcom 
for working capital to pursue the agreement with RD220 and secure 
the licenses necessary to do business in Mexico.  The loan was 
secured by ten 220 MHz licenses owned by Angellcom.  The loan 
bears an interest rate of 8 percent.  The loan is expected to be 
repaid in January of 1999.

     A loan in the amount of $28,649 was provided to RD220.  
RD220 is a Mexican corporation which had been formed for the 
express purpose of obtaining and becoming the operating entity in 
Mexico, which was to provide 220 MHz services.  It was owned by 
two Mexican nationals and Angellcom.  Angellcom owns 49% of 
RD220.  The money was used for one-half of the deposit that was 
required, by the Mexican equivalent of the U.S. FCC, to bid on 
the 220 MHz licenses.  Angellcom provided the other half of the 
money for the deposit.  The money is expected to be repaid in 
January of 1999.

     The accrued salaries and related expenses were reduced by 
$123,000.  Mike McLaughlin, president and CEO, took stock, with a 
value of $34,500, to satisfy a portion of the obligation due him.  
Mr. McLaughlin purchased 150,000 shares at a price of $0.23 per 
share. The common stock, as quoted on the OTC bulletin board,
was $0.21 to $0.25 at the time of the transaction and the shares
were issued with a restrictive legend.  Brian Watts, then 
general manager of the wholly owned subsidiary, Dinet, agreed to 
purchase stock for his entire share of accrued salaries and 
related expenses, totaling $52,750.  The stock issued bears a 
restricted legend.  Brian Watts purchased 188,396 shares at a 
price of $0.28 per share.  The market value of the Company's 
freely trading shares was $0.27 to $0.29 at the time of the 
transaction.  In addition to the transaction described above Mr. 
McLaughlin purchased 50,000 shares of common stock at $0.20 per 
share, which was in exchange for $10,000 accrued salaries and 
expenses.  The price of the stock on that date was $0.19 to 
$0.21, with a fair market value of $0.20.  The issued shares are 
restricted.  The related taxes were also reduced by $25,000 
because of previous over-accrual and this amount is included
in the $123,000.  

     Mr. Makovec, treasurer of WDS converted $6,000 of expenses 
into 30,000 restricted shares of stock. The price of the stock
at the time of the transaction was $0.19 to $0.21 and was issued
at $0.20 per share.

     Shares outstanding increased by 1,997,444.  Stock issued for 
service contracts was 855,000 shares.  Stock issued as a result 
of a private placement was 724,000 shares.  Stock issued to 
cancel debt to officers amounted to 418,000 shares.

     In addition, 34,500 stock options were issued to Mike 
McLaughlin, President and CEO of Wireless Data Solutions, as an 
incentive to convert accrued salaries and expenses to common 
stock.  The options have an exercise price of $0.23.  They were 
issued on 3/31/98 and expire on 3/12/08.  Shares issued under the 
options would bear a restrictive legend.  Mike McLaughlin was 
also issued 10,000 warrants to purchase common stock at $0.20 per 
share.  They expire on 6/23/08.  The warrants were issued as an 
incentive to purchase stock in exchange for $10,000 in debt due 
Mr. McLaughlin by the company.

     Brian Watts, then general manager of Dinet, the Company's 
wholly owned subsidiary, was issued 52,571 warrants as an 
incentive to convert accrued salaries and expenses to common 
stock.  The warrants have an exercise price of $0.28.  They were 
issued on 4/16/98 and expire on 4/15/03.  

    Brian Blankenburg was issued 100,000 warrants as an incentive 
to perform certain marketing services.  The warrants have an 
exercise price of $0.28.  They were issued on 4/16/98 and expire 
4/15/03.  

    Tim Stevenson, an employee of Wireless Data Solutions' 
subsidiary Dinet, was issued 20,000 warrants as a key person.  
4,000 warrants per year can be exercised over a period of 5 
years.  Should he leave the company prior to the time any 
warrants become eligible to be exercised, those warrants will be 
terminated.  The warrants have an exercise price of $0.31 and 
they were issued on 4/18/98 and expire 4/22/03.

    Jack Augsback and Associates were issued 100,000 warrants for 
their role in completing the funding in January 1998.  The 
warrants have an exercise price of $1.00.  They were issued on 
4/28/98 and expire on 4/27/03.  All warrants were issued at fair 
market value or above.

     Pat Makovec, Treasurer or Wireless Data Solutions, was 
issued 6,000 warrants, to purchase common stock, as an incentive 
to convert money due him, for expenses, to stock.  The warrants 
are exercisable at $0.20 per share until June 22, 2008.

Other Disclosures

     In late September of 1998, the last day prior to the 
deadline for depositing money for eligibility to bid on the 
Mexican 220 MHz licenses, (see discussion of loan to Angellcom 
and RD220 in Management's Discussion and Analysis of Financial 
Condition above,) more money was needed to be placed on deposit 
with the Mexican government.  The money was required because of a 
change in bidding strategy.  The change would have allowed RD220 
to bid on all the regional licenses or a nationwide license, 
depending upon the direction taken by the competition.  The money 
previously deposited by Angellcom and Wireless Data Solutions 
would have only permitted bidding on a nation wide license or 
some of the regional licenses.  The money was not available 
through Angellcom or Wireless Data Solutions.  Pat Makovec, 
Treasurer of Wireless Data Solutions, provided the money, 
$11,000, from his personal funds after consulting with the Board 
of Directors or Wireless Data Solutions.  He was not given any 
consideration for his contribution.  He was to have his money 
refunded, plus interest.  A personal check was forwarded to 
Angellcom because Angellcom was in charge of dealing with 
RD220.  In late December of 1998, Mr. Makovec received a check 
from Angellcom for $11,000.  The interest on the funds remains 
unpaid.

Financial Condition

     The cash holdings for the year increased approximately 
$17,000 in spite of losses incurred for the year. The increase 
resulted primarily from the issuance of shares of the company's 
common stock for cash as referenced above under "Results of 
Operations."

Subsequent Events

     Since fiscal year end 190,000 warrants have been issued. 
20,000 stock options have been exercised by Mr. Makovec and the 
obligation to pay 71,700 shares of the company's common stock has 
been incurred.  The details have been set forth in the Auditor's 
Report.

     As referenced above under "Results of Operations," the 
company along with Angellcom participated in an auction with 
Radio Digital 220, a Mexican company, for the purpose of 
acquiring a license or licenses for 220 MHz frequencies being 
offered by the country of Mexico.

     To participate, the Mexican government required a deposit, 
and the company's contribution was a loan to RD220 for this 
purpose for $28,649.  Because of competitive elements, the bids 
for licenses surpassed the company's financial ability to 
continue, and therefore it was not successful in this endeavor. 
The company's contribution is expected to be repaid in January.

ITEM 5.  MARKET PRICE OF COMMON EQUITY

     The company's common stock trades on the OTC Bulletin Board 
under the symbol: SOLU.   The price of the company's common stock at
the end of each quarter, for the past two fiscal years are as follows:

      Quarter Ending         High Bid          Low Bid
         12/31/96              1 1/8             3/4

          3/31/97               3/4              5/8

          6/30/97              1 1/2             7/16

          9/30/97              15/16             7/8
                    
         12/31/97              15/16            25/32

          3/31/98              21/32             3/16 

          6/30/98               3/8              3/16

          9/30/98               1/4              5/32                 


ITEM 6.  YEAR 2000 COMPLIANCE

     With the exception of some mapping programs sold in the 
past, all the company's products are year 2000 compliant.  Those 
mapping programs will be replaced with more recent versions which 
are compliant.  The new version is scheduled for completion in 
mid-January of 1999.

     The company will have to change some of its internal use 
programs, such as its accounting software.  The cost involved is 
not considered to be a major issue.

ITEM 7.  CHANGES IN ACCOUNTING

     There were no changes in accounting for fiscal year 1998.

ITEM 8.  Auditors Report
<PAGE>
James J. Harned
Certified Public Accountant
1316 Christopher Court
Bel Air, Maryland 21014

December 17, 1998

Independent Auditor's Report

I have audited the consolidated balance sheet of Wireless Data 
Solutions, Inc. and subsidiaries as at September 30, 1998 and the 
related consolidated statements of earnings, stockholders' 
equity, and cash flows for the year then ended.  These financial 
statements are the responsibility of the Company's management.  
My responsibility is to express an opinion on these financial 
statements based on my audit.

I conducted my audit in accordance with generally accepted 
auditing standards.  These standards require that I plan and 
conduct the audit to obtain reasonable assurance about whether 
the financial statements are free of material misstatements.  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.  I believe that my 
audit provides a reasonable basis for that opinion.  

In my opinion, the consolidated balance sheet and statements of 
stockholders' equity (deficiency) referred to above present 
fairly, in all material respects, the financial position of 
Wireless Data Solutions, Inc. and Subsidiaries as at September 
30, 1998 in conformity with generally accepted accounting 
principles, applied consistently.


James J. Harned, C.P.A.
Bel Air, MD 2101


<PAGE>

FINANCIAL INFORMATION
Wireless Data Solutions, Inc. And Subsidiaries
Consolidated Balance Sheets
September 31, 1998, 1997, and 1996

ASSETS								
			                                    9/30/98    9/30/97     9/30/96
Current Assets:								
  Cash and cash equivalents	           $100,752   $83,330     $92,879
  Trade accounts receivable, net of							
	 $6,000 estimated allowance for 							
	 doubtful accounts		    	              465,390    761,586    332,640
  Inventory			                          268,258    240,735    349,442
	Total Current Assets		                 834,400  1,085,651    774,961
								
Fixed Assets:								
  Office fixtures and equipment	         15,033     15,033    	15,033
  Leasehold Improvements		               12,894     12,894    	12,894
  Sub-Total			                           27,927     27,927    	27,927
								
  Less:  Accumulated Depreciation								
     and Amortization			                 27,927     27,927 	   27,927
	Net Fixed Assets			                          0 	         0 	       0
								
Other Assets:								
  Deferred service contract	             182,133    196,100 	       0
  Loan to RD220				                       28,649 	        0 	       0
  Due from Angellcom			                   35,000 	        0 	       0
  Due from related parties		              285,007   244,442    193,500
  Security deposits			                      3,113    	3,113  	   3,113
 	Total Other Assets	                     533,902   443,655    196,613
TOTAL ASSETS			                        $1,368,302 $1,529,306  $971,574

    LIABILITIES & STOCKHOLDERS' (Deficit)						
		
								
Current Liabilities:								
  Trade accounts payable		              $306,676   $411,800   $182,825 	
  Service contract payable in stock        2,900    196,400 	        0
  Current portion of 
      other liabilities                   71,549     12,924  	  56,719
  Advance from Customers		                 8,750     17,969  	   9,800
  Other accrued liabilities			               102     62,343  	  13,395
	Total Current Liabilities               389,977    701,436    262,739
								
Other Liabilities:								
								
  Accrued salaries, related payroll							
	taxes, reimbursable expenses								
     payable to officers		               569,417    692,132    692,132 	
  Less:  Current portion			                    0          0     50,000
	Total Other Liabilities		               569,417    692,132    692,132
								
TOTAL LIABILITIES			                     959,394  1,393,568  	 904,871
								
  Minority interests in 
    consolidated subsidiaries             20,000     20,000     20,000 	
								
STOCKHOLDERS' DEFICIENCY:								
  Preferred Stock, $.002 par value;							
     3,000,000 shares authorized;								
     no shares issued or outstanding	          0 	        0 	       0
  Common Stock, $.001 par value;								
     25,000,000 shares authorized;								
     8,164,720 shares issued and								
     outstanding at 9/30/97 & 								
     10,162,124 at 9/30/98.		              10,162    	8,165      8,020	
  Common Stock options outstanding         11,250    11,250     11,250 	
  Additional paid-in-capital	          	1,926,989  1,378,485  1,321,830 	
  Deficit				                          (1,510,720)(1,233,389)(1,245,624)
     Sub-Total				                        437,681    164,511     95,476
  Receivable from related entity for 							
	sale of common stock		                   (48,773)   (48,773)   (48,773)
								
	Total Stockholders' Equity	              388,908    115,738      46,703 	
								
TOTAL LIAB. & STOCKHOLDERS' EQUITY     $1,368,302 $1,529,306    $971,574 	
	
See notes to financial statements.
<PAGE>

Wireless Data Solutions, Inc. And Subsidiaries
Consolidated Statement of Earnings
For the Fiscal Years Ended, September 30, 1998, 1997, and 1996

                     			           9/30/98	        9/30/97     9/30/96
REVENUES								
								
  Net product sales	             	$1,466,337 	  $2,358,902    $2,049,580 	
  Other Income			                     47,771 	      48,000 	      41,975
								
	Total Revenues		                  1,514,108 	   2,406,902    	2,091,555
								
COST OF SALES								
								
  Products			                        685,669 	   1,138,907       836,607
								
 	Total Cost of Sales	               685,669 	   1,138,907       836,607 	

Gross Profit			                      828,439 	   1,267,995     1,254,948 	

	Operating Expenses              	 1,080,701 	   1,148,042 	     879,021
								
   Income before Interest           (252,262)      119,953       375,927 	

  Interest expense, net of
    interest income		                 25,069 	      29,252         9,500 	

  Income before taxes	              (277,331)	    	 90,701       366,427 	

Provision for income taxes	                0  	   	  9,114         3,838 	

  Income from continuing
     operations                     (277,331)	      81,587       362,589 	

Discontinued Operations:
  Loss from operations of 
     former subsidiary                     0              0       11,069
  Gain on sale of subsidiary               0              0      135,893

NET EARNINGS                       ($277,331)       $81,587     $487,413

Basic loss per share                   ($.03)          $.01         $.06

Weighted average shares
 outstanding for the year           9,422,602      7,398,285

                   See notes to financial statements.
<PAGE>

Wireless Data Solutions, Inc. And Subsidiaries	
Consolidated Statement of Cash Flows				     
For The Years Ended September 30, 1998, 1997 & 1996	
			                
                                          9/30/98    9/30/97    9/30/96	
Operating Activities:								
Net Income		                            ($277,331)   $81,587    $487,413
								
Adjustments to reconcile net income to
net cash provided by (used in) operating				
activities:
Depreciation and amortization				                                 (1,429) 
Prior period adjustment		                            (69,352)      5,535
								
Changes in Operating Assets and Liabilities:						
		
(Decrease) Increase in accounts receivable 296,196   (346,946)   (231,842)
(Decrease) Increase in inventory	          (27,523)   108,707    (159,566)   
 Decrease in other assets	                (196,100)       923           0
(Decrease) Increase in accounts payable   (105,124)   228,974      89,770 	
(Decrease) Increase in advances 
   from customers                           (9,219)     8,169       4,800 	
(Decrease) Increase in other payables	    (197,116)   201,553     (11,876)	
Decrease in deferred service contract	      13,967          0           0 	
								
Net cash provided by operating activities (306,150)    16,592      183,728	
							
Investing Activities:								
Proceeds of miscellaneous assets			              0          0        3,570
								
Financing Activities:								
Increase in due from related parties	     (40,565)   (132,942)    (105,970)     
Increase in due from Angellcom		          (35,000)          0	           0
Increase in loan to RD220			              (28,649)          0            0	
Increase in security deposits				               0           0         (195)
(Decrease) Increase in due to related 
    parties and related expenses		       (122,715)     50,000       (4,606)
Decrease in minority interest in subsidiaries		 	                  (64,519)
Proceeds of issuance of common stock	     550,501      56,800        1,114
								
Net cash provided by financing activities  323,572    (26,142)    (174,176)
								
Net increase in cash				                    17,422     (9,550)      13,122
								
Cash at beginning of period			              83,330     92,880       79,758
								
Cash at end of period			                  $100,752    $83,330      $92,880

<PAGE>
Wireless Data Solutions, Inc. And Subsidiaries	
Consolidated Statement of Stockholders' Equity			
For The Period Ended September 30, 1998
<TABLE>
<CAPTION>													
                                   		  					   Common           Additional
				    	                          Common      Stock Options    Paid-In
                                   Stock	      Outstanding	     Capital      Deficit        Total  
<S>                                <C>          <C>              <C>          <C>           <C>														
Balance at September 30, 1997      $8,165      $11,250        	 $1,378,485   ($1,233,388)   $164,512 	
														
Net Earnings for the period
 ended September 30, 1998								                                               (277,331)   (277,331)
	
Issuance of common stock														
Exercise of common stock options				
Stock issued for service contracts     855 	                       235,146 	      	          236,001 
Private placement			                   724 			                     210,526 	  	              211,250 
Stock issued to cancel debt to officer 418 			                     102,832 	  	              103,250 
															
Sub-Total					                      10,162 	    11,250           1,926,989    (1,510,719)    437,682	
Receivable from related entity 
 for sale of common stock					                                                               (48,773)
	
Balance at September 30, 1998	     $10,162     $11,250          $1,926,989   ($1,510,719)    $388,908 
	
</TABLE>

<PAGE>
Wireless Data Solutions, Inc. And Subsidiaries
Statement of Stockholders' Equity												
For The Period Ended September 30, 1997										
<TABLE>			
<CAPTION>
                      					                    Common 	          Additional
					                               Common     Stock Options     Paid-In 			
					                               Stock	     Outstanding	      Capital	        Deficit	      Total
<S>                                 <C>         <C>               <C>            <C>            <C>														
Balance at September 30, 1996	     $8,020      $11,250 	        	$1,321,830    ($1,245,624	   $95,476 	
														
Net Earnings for the period
 ended September 30, 1997										                                                 81,587 	   81,587 	
Issuance of common stock		            145                            56,655 	  	               56,800 	
													
Prior period adjustment   re: overaccrual							                                   (69,352)   (69,352)	
														
Sub-Total					                      8,165 	     11,250 	          1,378,485 	   (1,233,389)   164,511 	
														
Receivable from related entity
 for sale of common stock						                                                               (48,773)
														
Balance at September 30, 1997	     $8,165      $11,250 	         $1,378,485     ($1,233,389)   $115,738 	
</TABLE>
<PAGE>

Wireless Data Solutions, Inc. And Subsidiaries
Notes to Consolidated Financial Statements
September 30, 1998


1. Organization and Summary of Significant Accounting Policies


     Principles of Consolidation

     The accompanying financial statements include the accounts 
of Wireless Data Solutions, Inc. (WDS) and the following 
majority-owned subsidiaries:

      Subsidiary			                      		% of Common Stock Owned

      Distributed Networks, Inc. (Dinet)          			100
      Angellcom International, Inc.  (ACI)	          100

      WDS, Dinet and ACI are hereinafter referred to as the 
Company.

     All significant intercompany accounts have been eliminated 
in consolidation.

     Organization

     WDS, which is headquartered in Florida, has approximately 
317 shareholders of record as of September 30, 1998. WDS's common 
stock is traded on the OTC Bulletin Board.  WDS files an annual 
Form 10K with the Securities and Exchange Commission.

     Dinet designs and markets fleet management and control 
systems for the two-way mobile radio and cellular (CDPD) markets.  
It's customers include ready-mix concrete suppliers, taxi-cab 
companies, parcel delivery services, public transportation, etc. 
From its offices in Oceanside, California,  Dinet sells to 
customers on a nationwide basis; since September 30, 1994, Dinet 
has begun selling in the international market with clients in 
Mexico, Canada, South America, and Malaysia.

     ACI has been a dormant entry for several years and does not 
have any significant operations.

     Trade Accounts Receivable

     Bad debts are reported using the allowance method. 
      



Notes to Consolidated Financial Statements
September 30, 1998
Page 2

      Inventories

      Raw materials and the related component of work-in-progress 
inventory are recorded at lower of cost or market using the 
first-in, first-out method of accounting for inventory.

      Property and Equipment

      All equipment, fixtures and leasehold improvements have 
been fully depreciated and amortized, and have no value on the 
books of the Company.
       
      Office Space
	
      The Company maintains office and warehouse space in three 
locations- Oceanside, California; St. Cloud, Minnesota; and 
Leesburg, Florida. The Oceanside location  houses the offices of 
Dinet. The Company leases 5,200 square feet of office space for a 
rent of $2,621 per month for yearly renewable lease periods. The 
St. Cloud office is leased on a month to month basis at $250 per 
month, and consists of 850 square feet. The Leesburg office, 
which constitutes the Company headquarters, consists of 300 
square feet, leased monthly for $100.

      Income Taxes

      Dinet files consolidated federal and separate California 
income tax returns based on a February 28/29 fiscal years. There 
are no significant differences in reporting revenue or expenses 
for financial statement purposes vs. income tax purposes. 
      
      WDS has not filed tax returns as a  result of incurring 
substantial prior losses. The tax losses can be carried forward 
for 15 years.  The Company's net operating loss carryforwards 
(NOL) are listed as follows:

Year					 

      FYE 9-30-85 Loss     	     	$ 156,640
      FYE 9-30-86 Loss		            350,448
      FYE 9-30-87 Loss		             63,220
      FYE 9-30-88 Loss			            77,463
      FYE 9-30-89 Loss	              28,235
      FYE 9-30-90 Loss			           155,830
      FYE 9-30-91 Loss			            73,336

Notes to Consolidated Financial Statements
September 30, 1998
Page 3     

      FYE 9-30-92 Loss               60,078
      FYE 9-30-93 Loss			           162,125
      FYE 9-30-94 Loss	              90,040
      FYE 9-30-95 Profit			        (208,147)        
      FYE 9-30-96 Profit			        (327,141)
      FYE 9-30-97 Profit            (81,587)
      FYE 9-30-98 Loss              277,331
				
   Total NOL Carryforward          $877,871	
      
   
2. Related Party Transactions and Relationships

A. The names and relationships of the related parties referred to 
in these notes are set forth below:

      Mike McLaughlin, CEO-President of WDS, Chairman and 
Secretary of Dinet, President of ACI and approximately 11.3% 
stockholder of WDS.
      
      Pat Makovec, Dinet Treasurer, and WDS and ACI Treasurer and 
Secretary and 8.6% stockholder of WDS.
      
      Heartland Diversified Industries, Inc., a non-operating 
entity which is 	35% owned by Mr. McLaughlin and 15%  by Mr. 
Makovec. Heartland is a 	17.8% stockholder of WDS. WDS holds a 
note receivable from Heartland in 	the amount of $164,000. This 
note is classified in the "Other Assets" 	section of the 
balance sheet. The nature of this note arose from the 	sale of 
Bernard, Lee & Edwards Securities, Inc. (BLE), a former 
subsidiary of WDS. Interest is accrued at 7% per annum, beginning 
June 1, 1998.
      
      Brian Watts, Dinet vice-president and general manager and a 
4.9% stockholder of WDS. Mr. Watts also factors the Company's 
accounts 	receivable and has received approximately $24,000 in 
fees for his 	factoring services.

      Brian Blankenburg, director of WDS and Dinet, and president 
of Dinet is a 1.3% shareholder of WDS.



      


Notes to Consolidated Financial Statements
September 30, 1998
Page 4

3. Preferred Stock

     In a 1991/1992 private offering, Dinet sold 20 shares of 
$1,000 face value preferred stock, each of which is convertible 
into 800 shares of Dinet common stock. The 12% annual non-
cumulative dividend increased to 25% in January of 1995. This 
preferred stock is callable upon payment of (1) an 18% premium 
(which decreased to 15% in January, 1995) for each year the stock 
is outstanding and (2) all accrued dividends; the call premium is 
cumulative.
 
4. Stock Options and Warrants 
    
     Incentive Stock Options

     Under an incentive stock option plan (ISOP) approved by 
WDS's stockholders, 500,000 shares of common stock have been 
authorized/reserved for issuance to officers and other key 
employees. Exercise prices for options granted under the ISOP 
shall generally not be less than the estimated fair market value 
of the stock at the date of grant; option periods may not exceed 
ten years. At September 30, 1998 options for 484,500 shares have 
been granted. Options outstanding at that date are summarized as 
follows:

Options Outstanding		Exercise Price		Expiration Date

            20,000			  	 .05		         11/98
           225,000				  	.05		         12/99
            34,500 				 	.23        	  03/08		 
           279,500
     
    Warrants Issued 

The company issued warrants as follows:

Name     	       Date Issued   	Exp. Date    Exercise Price    	# Warrants 

Brian Watts	      	4-16-98        4-15-03	       .28		          52,751
B. Blankenburg    	4-16-98	       4-15-03	       .28		         100,000
Tim Stevenson	    	4-28-98      	 4-17-03	       .31	       	   20,000
Augsback & Assoc. 	4-28-98      	 4-27-03     	 1.00           100,000
Pat Makovec	      	6-23-98	       6-22-08        .20	            6,000
M. McLaughlin	     6-23-98	       6-22-08	       .20            10,000

Notes To Consolidated Financial Statements
September 30, 1998
Page 5

Management Incentive Earnings Plan

Under a management incentive earnings plan (MIEP), officers and 
employees could receive warrants based on a minimum after tax 
profit per share of common stock on a fully diluted basis which 
would include any warrants to be issued. The MIEP will be in 
existence for five years beginning on April 1, 1996 and ending on 
March 31, 2001. The warrant exercise price is $.50 per share of 
common stock. These officers and employees will receive warrants 
in accordance with a schedule of after tax profits of $.06 per 
share by March 31, 1997 graduated annually by $.06 per share 
increments. Therefore, at the end of the fifth year- March 31, 
2001,  an after tax profit of $.30 per share must be achieved. At 
the start of the plan no participant could receive more than 
500,000 warrants, and the maximum number of warrants that could 
be issued was 1,500,000. Two years of the plan have expired and 
participants were not eligible for any warrants. At the end of 
each year if the targeted earnings are not achieved, the number 
of warrants available are reduced by 20%. The maximum number of 
warrants that could be issued under the plan is now  900,000, and 
the minimum that could be issued if the goal is reached in the 
last year of the plan is 614,000. The life of the warrants if 
issued is five years.

5. Commitments and Contingencies

The Company has entered into a golden parachute agreement under 
which it is obligated to certain WDS officers-  in the event of a 
hostile or friendly takeover, or if any such officer is 
terminated for any reason other than allegations of fraud-  for 
severance pay equal to one year's salary. Voluntary resignation 
reduces the amount by 25%. All liabilities for bonuses, back 
salaries and reimbursable expenses will be paid, and the cost of 
benefits will be paid for one year.

6. Accrued Salaries and Expenses Payable

     Over the course of five years, certain officers and key 
employees elected to leave the major portion of their salaries 
and expenses as a way of infusing additional cash in WDS thereby 
enabling WDS to continue its growth pattern. Such salaries and 
expenses will be disbursed as management determines, assuming  
cash flow is adequate. All related salaries and tax items have 
been expensed so that there will be no effect on future earnings.


Notes To Consolidated Financial Statements
September 30, 1998
Page 6

7. Geographic Areas

All sales are managed as a single enterprise. However, in 
compliance with SFAS 14, "Financial Reporting for Segments of a 
Business Enterprise", the United States is reported as a separate 
geographic area.

        Area					             1998		             1997

  United States Revenues  	$ 1,461,831      		$ 2,104,194

  Americas Revenues		          	52,277		          302,708

  Asia Pacific Revenues              0                  0
	 		
  Totals		               		$ 1,514,108        $ 2,406,902
 
 
8. Deferred Service Contract

In April of 1997, WDS entered into a consulting agreement whereby 
the Consultants would function as public relations, provide 
services relating to establishing WDS as a reporting company, and 
other services not related to capital formation, and the company 
would compensate the Consultants with cash and common stock. The 
agreed upon compensation was $10,000 in cash and 300,000 shares 
of  common stock. The total value of the services  to be provided 
was $ 206,400. In October of 1997, the Company extended the 
Consulting agreement to include an additional 150,000 shares of 
common stock. And in the current year an additional 280,000 
shares were issued. Total shares issued as at September 30, 1998 
was 780,000 at a total value of $212,000.  

9. Other Loans

RD220 is a Mexican corporation which has entered into an 
agreement with WDS in an effort to obtain 220 MHz frequency 
licensing in Mexico. The $28,649 represents part of a bid deposit 
which was paid by WDS.

Angellcom owns 49% of RD220's stock. WDS loaned Angellcom $35,000 
which was used for working capital. This loan is secured by 10 US 
220 MHz licenses.



Notes to Consolidated Financial Statements
September 30, 1998
Page 7

10. Subsequent Events

Additional warrants were issued as follows:

Name	         Issue Date	 Exp. Date   Exercise Price   	# Warrants

Nick Watts    	10/30/98   10/29/03	       	.12	          100,000
Tim Stevenson 	10/30/98	  10/29/03	       	.12		          50,000



Name		      	   Date Issued     Date Expired   Exercise Price   # Warrants
Jerry Kyckelhann 10/30/98         10/29/03	         	.12          40,000

In November of 1998, Mr. Makovec exercised 20,000 options at .05.

On September 14, 1998, Brian Blankenburg assumed the position of 
President of Dinet.  His compensation was set at $300 per day, 
which was paid $100 in cash and $200 in common stock.  The amount 
of stock issued was determined by the fair market value of the 
stock at the end of each week.  Mr. Blankenburg is to receive 
86,993 shares of stock- 15,293 shares for the period ended 
September 30, 1998, and 71,700 shares for the first quarter of 
fiscal year ended September 30, 1999.  The stock will bear a 
restrictive legend.  The stock has been accrued but not issued.
<PAGE>

PART II

Item 9.  Legal Proceedings.

Not applicable.

Item 10.  Changes in Securities and Use of Proceeds.

None; not applicable.

Item 11.  Defaults Upon Senior Securities.

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

Item 12.  Submission of Matters to a Vote of Security Holders.

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

Item 13.  Other information.

     The Company has no other information to report.

Item 14.  Exhibits and Reports on Form 8-K.

(a) 	Exhibits

  Exhibit 
  Number                       Description

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

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

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

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

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

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

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

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

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

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

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

    11      Statement regarding computation of per share
            earnings

    24      Power of Attorney

    27      Financial Data Schedule

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

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

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

 (b)  Forms 8-K filed during the last quarter.  None.


                       SIGNATURES 

  In accordance with the requirements of the Exchange Act, 
the registrant caused this report to be signed on its behalf by 
the undersigned, thereunto duly authorized.


January 8, 1998               WIRELESS DATA SOLUTIONS, INC.
                   
                              /s/ Michael B. McLaughlin

                              Michael B. McLaughlin
                              President & Chief Executive Officer