**SECURITIES AND EXCHANGE COMMISSION****Washington, D.C. 20549****FORM 10-QSB**    (Mark one)    [ **X** ] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities    Exchange Act of 1934**For the fiscal quarter ended September 30, 2002**    OR    [ ] Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange    Act of 1934    Commission file No. 0-13530***Littlefield Corporation***    (Exact name of small business issuer as specified in its charter)**Delaware**(State or other jurisdiction of incorporation or organization)

**74-2723809**    (I.R.S. Employer Identification No.)

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**INDEX**

| Part I. Financial Information***(Page numbers correspond only with the printed version.)*** |                                                                        |
|---------------------------------------------------------------------------------------------|------------------------------------------------------------------------|
|                                                                                        |                                                                   |   |
| Item 1.                                                                                     | Financial Statements                                                   |  |
| a)                                                                                          | Consolidated Statements      of Operations for the Three               |  |
|                                                                                             | Months Ended September      30, 2002 and 2001                          | 2 |
| b)                                                                                          | Consolidated Statements      of Operations for the Nine                |  |
|                                                                                             | Months Ended September      30, 2002 and 2001                          | 4 |
| c)                                                                                          | Consolidated Balance      Sheet as of September 30, 2002               | 6 |
| d)                                                                                          | Consolidated Statements      of Cash Flows for the Nine                |  |
|                                                                                             | Months Ended September      30, 2002 and 2001                          | 7 |
| e)                                                                                          | Notes to Consolidated      Financial Statements                        | 9 |
|                                                                                             |                                                                        |  |
| Item 2.                                                                                     | Management’s Discussion      and Analysis of Financial Condition |  |
|                                                                                             | And Results of Operations                                              | 17 |
| Item 3                                                                                      | Company's Disclosure      Controls Statement                           | 18 |
|                                                                                             |                                                                        |  |
| Part II. Other Information                                                                  |                                                                   |
|                                                                                             | Item 1. Legal Proceedings                                              | 19 |
|                                                                                             | Item 6. Exhibits and      Reports on Form 8-K                          | 19 |
|                                                                                             | Signatures                                                             | 19 |
|                                                                                             | Certification of Chief      Executive Officer                          | 20 |
|                                                                                             | Certification of Financial      Executive Officer                      | 21 |

----

| **Three Months Ended September      30,**                                          | **2002**   |   | **2001**   |
|------------------------------------------------------------------------------------|------------|--------|------------|
| REVENUES:                                                                          |            |   |            |
| Entertainment                                                                      | $1,545,960 |   | $1,536,132 |
| Amusements                                                                         | 244,675    |   | 362,931    |
| Hospitality                                                                        | 520,682    |   | 670,230    |
| Other                                                                              | 1,800      |   | 14,311     |
| TOTAL REVENUES                                                                     | 2,313,117  |   | 2,583,604  |
|                                                                                    |            |   |            |
| DIRECT COSTS AND EXPENSES:                                                         |            |   |            |
| Direct salaries and other compensation                                             | 739,936    |   | 660,747    |
| Rent and utilities ($5,187 and $5,187      to related parties)                     | 536,117    |   | 457,606    |
| Other direct operating expenses                                                    | 475,565    |   | 357,471    |
| Depreciation and amortization                                                      | 261,134    |   | 446,695    |
| Supplies & Cost of Goods Sold                                                  | 308,806    |   | 200,104    |
| TOTAL DIRECT COSTS AND EXPENSES                                                    | 2,321,558  |   | 2,122,623  |
|                                                                                    |            |   |            |
| GROSS MARGIN                                                                       | (8,441)    |   | 470,981    |
|                                                                                    |            |   |            |
| GENERAL AND ADMINISTRATIVE EXPENSES:                                               |            |   |            |
| Salaries and other compensation                                                    | 195,646    |   | 153,606    |
| Legal and accounting fees                                                          | 129,061    |   | 32,719     |
| Depreciation and amortization                                                      | 29,566     |   | 21,158     |
| Other general and administrative      ($0 and $9,000 to related parties)           | 106,257    |   | 88,093     |
| Unusual and nonrecurring items:                                                    |            |   |            |
| Severance payments                                                                 | -          |   | 2,994      |
| Relocation and moving expenses                                                     | -          |   | 12,769     |
| TOTAL GENERAL AND ADMINISTRATIVE      EXPENSES                                     | 460,530    |   | 311,339    |
|                                                                                    |            |   |            |
| OPERATING INCOME                                                                   | (468,971)  |   | 159,642    |
|                                                                                    |            |   |            |
| OTHER INCOME AND EXPENSES:                                                         |            |   |            |
| Interest and investment income                                                     | 73,061     |   | 69,601     |
| Interest expense ($24,999 and $1,701,      respectively to related parties)        | (91,039)   |   | (61,777)   |
| Loss on write-off of abandoned assets                                              | 0          |   | (13,429)   |
| Gain on asset sales                                                                | 0          |   | 249,872    |
| Reserve for legal settlements                                                      | 0          |   | 0          |
| Other Income (Expense)                                                             | 0          |   | 0          |
| TOTAL OTHER INCOME AND EXPENSES                                                    | (17,978)   |   | 244,267    |
|                                                                                    |            |   |            |
| NET INCOME (LOSS) BEFORE PROVISION      FOR INCOME TAXES                           | (486,949)  |   | 403,909    |
|                                                                                    |            |   |            |
| PROVISION FOR (BENEFIT FROM) INCOME      TAXES                                     | (24,258)   |   | 18,765     |
| NET INCOME (LOSS)                                                                  | (462,691)  |   | 385,144    |
| Extra-ordinary gain on settlement      with equipment lessors, net of income taxes | 0          |   | 0          |
| NET INCOME (LOSS)                                                                  | (462,691)  |   | 385,144    |
| OTHER COMPREHENSIVE INCOME (LOSS)                                                  |            |   |            |
| Unrealized holding gains (losses)      arising during period                       | (167,645)  |   | (89,699)   |
| Reclassification adjustment for      gains included in net income                  | 0          |   | (139,481)  |
| OTHER COMPREHENSIVE INCOME (LOSS)                                                  | (167,645)  |   | (229,180)  |
| NET COMPREHENSIVE INCOME (LOSS)                                                    | ($630,336) |   | $155,964   |

----

| **Three Months Ended      September 30,**                | **2002**  |   | **2001**  |
|----------------------------------------------------------|-----------|--------|-----------|
|                                                     |      |   |      |
| EARNINGS (LOSS) PER      SHARE:                          |           |   |           |
| Basic earnings (loss)      per share                     | ($.06)    |   | $.05      |
|                                                          |           |   |           |
| Diluted earnings (loss)      per share                   | ($.06)    |   | $.05      |
|                                                          |           |   |           |
| Weighted average shares      outstanding – basic   | 8,135,144 |   | 7,940,527 |
|                                                          |           |   |           |
| Weighted average shares      outstanding – diluted | 8,135,144 |   | 7,940,527 |

----

| **Nine Months Ended September 30,**                                               | **2002**   |   | **2001**   |
|-----------------------------------------------------------------------------------|------------|--------|------------|
|                                                                                   |            |   |            |
| REVENUES:                                                                         |            |   |            |
| Entertainment                                                                     | $4,827,675 |   | $5,137,673 |
| Amusements                                                                        | 881,322    |   | 1,087,612  |
| Hospitality                                                                       | 2,825,497  |   | 978,679    |
| Other                                                                             | 5,403      |   | 18,094     |
| TOTAL REVENUES                                                                    | 8,539,897  |   | 7,222,058  |
|                                                                                   |            |   |            |
| DIRECT COSTS AND EXPENSES:                                                        |            |   |            |
| Direct salaries and other compensation                                            | 2,584,578  |   | 1,355,305  |
| Rent and utilities ($15,561 &      $5,187 to related parties)                 | 1,555,222  |   | 1,284,676  |
| Other direct operating costs                                                      | 1,551,810  |   | 1,060,382  |
| Depreciation and amortization                                                     | 764,270    |   | 1,240,575  |
| Supplies & Cost of Goods Sold                                                 | 872,786    |   | 565,440    |
| TOTAL DIRECT COSTS AND EXPENSES:                                                  | 7,328,666  |   | 5,506,378  |
|                                                                                   |            |   |            |
| GROSS MARGIN                                                                      | 1,211,231  |   | 1,715,680  |
|                                                                                   |            |   |            |
| GENERAL AND ADMINISTRATIVE EXPENSES                                               |            |   |            |
| Salaries and other compensation                                                   | 876,414    |   | 428,541    |
| Legal and accounting fees                                                         | 242,960    |   | 101,377    |
| Depreciation and amortization                                                     | 78,756     |   | 48,567     |
| Other general and administrative      ($0 and $36,000 to related parties)         | 400,124    |   | 357,913    |
| Unusual and nonrecurring items:                                                   |            |   |            |
| Severance payments                                                                | 14,805     |   | 2,994      |
| Relocation and moving expenses                                                    | 1,570      |   | 14,326     |
| TOTAL GENERAL AND ADMINISTRATIVE      EXPENSES                                    | 1,614,629  |   | 953,718    |
|                                                                                   |            |   |            |
| OPERATING INCOME (LOSS)                                                           | ($403,398) |   | 761,962    |
|                                                                                   |            |   |            |
| OTHER INCOME AND EXPENSES:                                                        |            |   |            |
| Interest and investment income                                                    | 208,059    |   | 195,404    |
| Interest expense ($76,826 and $6,725      respectively to related parties)        | (243,708)  |   | (104,480)  |
| Loss on write-off of abandoned assets                                             | 0          |   | (13,429)   |
| Gain (loss) on asset sales                                                        | (3,667)    |   | 499,199    |
| Reserve for legal settlements                                                     | (147,500)  |   | 0          |
| Legal settlements                                                                 | 0          |   | 74,165     |
| Other Income (Expenses)                                                           | 0          |   | 2,001      |
| TOTAL OTHER INCOME AND EXPENSES                                                   | (186,816)  |   | 652,860    |
|                                                                                   |            |   |            |
| NET INCOME (LOSS) BEFORE PROVISION      FOR INCOME TAXES                          | ($590,214) |   | 1,414,822  |
|                                                                                   |            |   |            |
| PROVISION FOR (BENEFIT FROM) INCOME      TAXES                                    | (29,464)   |   | 69,789     |
|                                                                                   |            |   |            |
| NET INCOME (LOSS) BEFORE EXTRAORDINARY      GAIN                                  | ($560,750) |   | 1,345,033  |
| Extraordinary gain on settlement      with equipment lessors, net of income taxes | 0          |   | 204,639    |
| NET INCOME (LOSS)                                                                 | ($560,750) |   | 1,549,672  |
|                                                                                   |            |   |            |
| OTHER COMPREHENSIVE INCOME (LOSS)                                                 | (272,982)  |   | (101,353)  |
|                                                                                   |            |   |            |
| NET COMPREHENSIVE INCOME (LOSS)                                                   | ($833,732) |   | $1,448,319 |

----

| **Nine Months Ended September 30,**                                  | **2002**  |   | **2001**  |
|----------------------------------------------------------------------|-----------|--------|-----------|
|                                                                 |      |   |      |
| EARNINGS (LOSS) PER SHARE:                                           |      |   |           |
| Basic earnings (loss) per share      before extraordinary gain       | ($ .07)   |   | $ .17     |
| Basic extraordinary gain on settlement      with equipment lessors   | -         |   | .02       |
| Basic earnings (loss) per share                                      | ($ .07)   |   | $ .19     |
|                                                                      |           |   |           |
| Diluted earnings (loss) per share      before extraordinary gain     | ($ .07)   |   | $.17      |
| Diluted extraordinary gain on settlement      with equipment lessors | -         |   | .02       |
| Diluted earnings (loss) per share                                    | ($ .07)   |   | $.19      |
|                                                                      |           |   |           |
| Weighted average shares outstanding      – basic               | 8,072,323 |   | 7,960,952 |
|                                                                      |           |   |           |
| Weighted average shares outstanding      - diluted                   | 8,072,323 |   | 7,960,952 |

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| **ASSETS**                                                                                                                      |
|---------------------------------------------------------------------------------------------------------------------------------|
| Current Assets:                                                                                                                 | **September 30,****2002** |
| Cash and cash equivalents                                                                                                       | $414,998 |
| Accounts receivable,      net of allowance for doubtful accounts of $66,120                                                     | 421,439 |
| Equity Securities, available      for sale                                                                                      | 1,302,607 |
| Other prepaid expenses                                                                                                          | 553,545 |
| Total Current Assets                                                                                                            | 2,692,589 |
|                                                                                                                                 |  |
| Property and Equipment      – at cost, net of accumulated depreciation and amortization                                   | 8,798,099 |
|                                                                                                                                 |  |
| Other Assets:                                                                                                                   |  |
| Notes receivable                                                                                                                | 897,419 |
| Intangible assets, net                                                                                                          | 6,395,565 |
| Other non-current assets                                                                                                        | 359,362 |
| Total Other Assets                                                                                                              | 7,652,346 |
|                                                                                                                                 |  |
| TOTAL ASSETS                                                                                                                    | $19,143,034 |
|                                                                                                                                 |  |
| **LIABILITIES AND STOCKHOLDERS' EQUITY**                                                                                        |
|                                                                                                                                 |  |
| Current Liabilities:                                                                                                            |  |
| Notes payable                                                                                                                   | $1,144,329 |
| Long term debt, current      portion                                                                                            | 691,216 |
| Long term debt, related      party, current portion                                                                             | 242,787 |
| Trade accounts payable                                                                                                          | 471,212 |
| Accrued expenses and      other current liabilities                                                                             | 2,244,683 |
| Total Current Liabilities                                                                                                       | 4,794,227 |
|                                                                                                                                 |  |
| Long-term Liabilities:                                                                                                          |  |
| Accrued liabilities,      long term portion                                                                                     | 286,000 |
| Accrued liabilities,      related party, long term portion                                                                      | 300,000 |
| Long term debt, net      of current portion                                                                                     | 3,129,178 |
| Long term debt, related      party, net of current portion                                                                      | 999,400 |
|                                                                                                                            |   |
| Total Long Term Liabilities                                                                                                     | 4,714,578 |
|                                                                                                                            |   |
| Total Liabilities                                                                                                               | 9,508,805 |
|                                                                                                                                 |  |
| COMMITMENTS & CONTINGENCIES                                                                                                 |  |
| Capital leases payable                                                                                                          | 135,163 |
|                                                                                                                                 |  |
| Stockholders' Equity:                                                                                                           |  |
| Common stock, $.001      par value, (authorized 20,000,000 shares, issued 10,176,890 shares, outstanding      8,144,014 shares) | 10,177 |
| Additional paid-in-capital                                                                                                      | 23,854,119 |
| Treasury stock –      2,032,876 shares, at cost                                                                           | (2,589,069) |
| Stock subscription receivable                                                                                                   | (40,124) |
| Accumulated comprehensive      income (losses)                                                                                  | (265,365) |
| Accumulated deficit                                                                                                             | (11,470,672) |
| Total Stockholders'      Equity                                                                                                 | 9,499,066 |
|                                                                                                                                 |  |
| TOTAL LIABILITIES AND      STOCKHOLDERS' EQUITY                                                                                 | $19,143,034 |

----

| **Nine months Ended      September 30,**                                                                                | **2002**    |   | **2001**    |
|-------------------------------------------------------------------------------------------------------------------------|-------------|--------|-------------|
|                                                                                                                         |             |   |             |
| CASH FLOWS FROM OPERATING      ACTIVITIES:                                                                              |             |   |             |
| Net income (loss) from      operations                                                                                  | ($560,750)  |   | $1,549,672  |
| Adjustments to reconcile      net income to net cash provided by operating   activities:                      |             |   |             |
| Bad debt expense                                                                                                        | 66,120      |   |             |
| Depreciation and amortization                                                                                           | 848,645     |   | 1,289,142   |
| Loss on write-off and      disposal of fixed and intangible assets                                                      | 0           |   | 13,429      |
| Compensation paid with      treasury stock                                                                              | 14,250      |   | 0           |
| Extraordinary debt restructuring                                                                                        | 0           |   | (204,639)   |
| Gain on sale of investments                                                                                             | 0           |   | (142,187)   |
| Loss (gain) on sales      of fixed assets                                                                               | 10,229      |   | (359,010)   |
| Increase (decrease)      in cash flows as a result of changes in asset and liability   account      balances: |             |   |             |
| Accounts receivable                                                                                                     | 527,998     |   | (522,257)   |
| Other assets and licenses                                                                                               | (189,985)   |   | (392,062)   |
| Trade accounts payable                                                                                                  | 61,649      |   | (3,450)     |
| Accrued expenses and      other current liabilities                                                                     | 461,852     |   | 169,403     |
| NET CASH PROVIDED BY      OPERATING ACTIVITIES                                                                          | 1,240,008   |   | 1,398,041   |
|                                                                                                                         |             |   |             |
| CASH FLOWS FROM INVESTING      ACTIVITIES:                                                                              |             |   |             |
| Purchase of equity securities                                                                                           | 0           |   | (1,525,484) |
| Proceeds from sales      of equity securities                                                                           | 0           |   | 756,872     |
| Property and equipment      purchases                                                                                   | (2,649,836) |   | (4,397,885) |
| Collections of subscription      receivables                                                                            | 4,421       |   | 0           |
| Collections of notes      receivable                                                                                    | 49,839      |   | 39,177      |
| Issuance of notes receivable                                                                                            | 0           |   | (941,205)   |
| Purchase of goodwill      and intangibles                                                                               | (1,392,182) |   | (2,148,150) |
| Refund of goodwill and      intangible purchases                                                                        | 0           |   | 17,323      |
| Proceeds from sale of      property and equipment                                                                       | 6,275       |   | 634,727     |
| NET CASH USED IN INVESTING      ACTIVITIES                                                                              | (3,981,483) |   | (7,564,625) |
|                                                                                                                         |             |   |             |
| CASH FLOWS FROM FINANCING      ACTIVITIES:                                                                              |             |   |             |
|                                                                                                                         |             |   |             |
| Payments on notes payable                                                                                               | (769,021)   |   | (488,840)   |
| Purchase of treasury      stock                                                                                         | 0           |   | (177,575)   |
| Proceeds from issuance      of notes payable                                                                            | 2,969,077   |   | 3,702,238   |
| NET CASH PROVIDED (USED)      IN FINANCING ACTIVITIES                                                                   | 2,200,056   |   | 3,035,823   |
|                                                                                                                         |             |   |             |
| NET INCREASE (DECREASE)      IN CASH                                                                                    | (541,419)   |   | (3,130,761) |
|                                                                                                                         |             |   |             |
| CASH AT BEGINNING OF      PERIOD                                                                                        | 956,417     |   | 3,504,372   |
|                                                                                                                         |             |   |             |
| CASH AT END OF PERIOD                                                                                                   | $414,998    |   | $373,611    |

----

| **Nine months Ended September 30,**                                      | **2002**   |   | **2001**   |
|--------------------------------------------------------------------------|------------|--------|------------|
|                                                                          |            |   |            |
| SUPPLEMENTAL DISCLOSURES OF CASH      FLOW INFORMATION:                  |            |   |            |
|                                                                          |            |   |            |
| Cash payments:                                                           |            |   |            |
| Interest                                                                 | $190,847   |   | $76,459    |
| Income taxes                                                             | $89,866    |   | $22,211    |
| Non-cash transactions:                                                   |            |   |            |
| Acquisition of property and equipment      in exchange for notes payable | $2,969,077 |   | $2,934,081 |
| Stock subscriptions receivable                                           | $40,124    |   | $0         |
| Issuance of treasury stock in payment      of accrued liabilities        | $161,524   |   | $0         |

----

----

| Land                                                 | $931,724    |
|------------------------------------------------------|-------------|
| Buildings                                            | 3,414,018   |
| Building and leasehold      improvements             | 4,110,629   |
| Machinery & equipment                            | 2,018,410   |
| Equipment, furniture      and fixtures               | 2,172,695   |
| Automobiles                                          | 548,975     |
|                                                      | 13,196,451  |
|                                                      |             |
| Less: Accumulated depreciation      and amortization | (4,398,352) |
|                                                      |             |
| Property and equipment,      net                     | $8,798,099  |

| Goodwill                       | $8,808,457  |
|--------------------------------|-------------|
| Bingo licenses                 | 389,720     |
| Covenants not to compete       | 385,000     |
|                                | 9,583,177   |
|                                |             |
| Less: Accumulated amortization | (3,187,612) |
|                                |             |
| Intangible assets, net         | $6,395,565  |

----

| **Nine months ended September      30,**                 | **2002**   |   | **2002**   |   | **2001**   |   | **2001**   |
|----------------------------------------------------------|------------|--------|------------|--------|------------|--------|------------|
|                                                          | Basic      |   | Diluted    |   | Basic      |   | Diluted    |
| Numerator:                                               |            |   |            |   |            |   |            |
| Net income (loss) before extraordinary      gain         | ($560,750) |   | ($560,750) |   | $1,345,033 |   | $1,345,033 |
| Extraordinary gain                                       | 0          |   | 0          |   | 204,639    |   | 204,639    |
| Income available to common stockholders                  | ($560,750) |   | ($560,750) |   | $1,549,672 |   | $1,549,672 |
|                                                          |            |   |            |   |            |   |            |
| Denominator:                                             |            |   |            |   |            |   |            |
| Weighted average shares outstanding                      | 8,072,323  |   | 8,072,323  |   | 7,960,952  |   | 7,960,952  |
| Effect of dilutive securities:                           |            |   |            |   |            |   |            |
| Stock options and warrants                               | ---        |   | ---        |   | ---        |   | ---        |
| Weighted average shares outstanding                      | 8,072,323  |   | 8,072,323  |   | 7,960,952  |   | 7,960,952  |
|                                                          |            |   |            |   |            |   |            |
| Earnings (loss) per share before      extraordinary item | ($ .07)    |   | ($ .07)    |   | $ .17      |   | $ .17      |
| Extraordinary gain on settlement                         | ---        |   | ---        |   | .02        |   | .02        |
| Earnings (loss) per share                                | ($ .07)    |   | ($ .07)    |   | $.19       |   | $.19       |

|                                                                   | **2002**   |  | **2001**   |
|-------------------------------------------------------------------|------------|--|------------|
| Net income (loss)                                                 | ($560,750) |  | $1,549,672 |
|                                                                   |            |  |            |
| Other comprehensive      income (loss)                            |            |  |            |
| Net unrealized gain      (loss)      on investments held for sale | (272,982)  |  | (101,353)  |
|                                                                   |            |  |            |
| Total comprehensive      income (loss)                            | ($833,732) |  | $1,448,319 |

----

----

----

----

| **September 30, 2002**        |                   |   |                |   |                 |   |                |   |                  |
|-------------------------------|-------------------|--------|----------------|--------|-----------------|--------|----------------|--------|------------------|
|                               | **Entertainment** |   | **Amusements** |   | **Hospitality** |   | **Adjustment** |   | **Consolidated** |
| Revenue                       | $4,827,675        |   | $881,322       |   | $2,825,497      |   | $5,403         |   | $8,539,897       |
| Depreciation and Amortization | 294,990           |   | 254,615        |   | 214,665         |   | 78,756         |   | 843,026          |
| Segment profit                | 1,604,678         |   | 95,095         |   | (634,757)       |   | (1,625,766)    |   | (560,750)        |
| Segment Assets                | 10,384,418        |   | 276,740        |   | 3,589,384       |   | 4,892,492      |   | 19,143,034       |
|                               |                   |   |                |   |                 |   |                |   |                  |
| **September 30, 2001**        |                   |   |                |   |                 |   |                |   |                  |
|                               | **Entertainment** |   | **Amusements** |   | **Hospitality** |   | **Adjustment** |   | **Consolidated** |
| Revenue                       | $5,137,673        |   | $1,087,612     |   | $978,679        |   | $18,094        |   | $7,222,058       |
| Depreciation and Amortization | 835,354           |   | 277,320        |   | 127,901         |   | 48,567         |   | 1,289,142        |
| Segment profit                | 1,752,837         |   | 195,881        |   | (247,291)       |   | (151,758)      |   | 1,549,669        |
| Segment Assets                | 7,255,444         |   | 728,680        |   | 3,916,799       |   | 4,834,397      |   | 16,735,320       |

|                           | **El Bingo Grande** |
|---------------------------|---------------------|
| Fixed Assets              | 1,539,924           |
| Intangibles               | 1,363,598           |
| Debt                      | (2,674,578)         |
| Total Net Assets Acquired | $228,944            |

----

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**Certification of Chief Executive Officer**

**I, Jeffrey L. Minch, certify that:****1.** I have reviewed this quarterly report on Form 10-QSB of Littlefield    Corporation;**2.** Based on my knowledge, this quarterly report does not contain any    untrue statement of a material fact or omit to state a material fact necessary    to make the statements made, in light of the circumstances under which such    statements were made, not misleading with respect to the period covered by    this quarterly report; **3.** Based on my knowledge, the financial statements, and other financial    information included in this quarterly report, fairly present in all material    respects the financial condition, results of operations and cash flows of    the registrant as of, and for, the periods presented in this quarterly report;    **4.** The registrant's other certifying officers and I are responsible    for establishing and maintaining disclosure controls and procedures (as defined    in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

> a) designed such disclosure controls and procedures to ensure    that material information relating to the registrant, including its consolidated    subsidiaries, is made known to us by others within those entities, particularly    during the period in which this quarterly report is being prepared;    b) evaluated the effectiveness of the registrant's disclosure controls and    procedures as of a date within 90 days prior to the filing date of this quarterly    report (the "Evaluation Date"); and    c) presented in this quarterly report our conclusions about the effectiveness    of the disclosure controls and procedures based on our evaluation as of the    Evaluation Date;

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

> a) all significant deficiencies in the design or operation    of internal controls which could adversely affect the registrant's ability    to record, process, summarize and report financial data and have identified    for the registrant's auditors any material weaknesses in internal controls;    and    b) any fraud, whether or not material, that involves management or other employees    who have a significant role in the registrant's internal controls; and

**6.** The registrant's other certifying officers and I have indicated    in this quarterly report whether or not there were significant changes in    internal controls or in other factors that could significantly affect internal    controls subsequent to the date of our most recent evaluation, including any    corrective actions with regard to significant deficiencies and material weaknesses.    November 12, 2002    By:/s/ JEFFREY L MINCH    President and Chief Executive Officer

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**I, Kathryn L. Scanlon, certify that:****1.** I have reviewed this quarterly report on Form 10-QSB of Littlefield  Corporation;**2.** Based on my knowledge, this quarterly report does not contain any  untrue statement of a material fact or omit to state a material fact necessary  to make the statements made, in light of the circumstances under which such  statements were made, not misleading with respect to the period covered by this  quarterly report; **3.** Based on my knowledge, the financial statements, and other financial  information included in this quarterly report, fairly present in all material  respects the financial condition, results of operations and cash flows of the  registrant as of, and for, the periods presented in this quarterly report; **4.** The registrant's other certifying officers and I are responsible for  establishing and maintaining disclosure controls and procedures (as defined  in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

> 
a) designed such disclosure controls and procedures to ensure that material    information relating to the registrant, including its consolidated subsidiaries,    is made known to us by others within those entities, particularly during the    period in which this quarterly report is being prepared;    b) evaluated the effectiveness of the registrant's disclosure controls and    procedures as of a date within 90 days prior to the filing date of this quarterly    report (the "Evaluation Date"); and    c) presented in this quarterly report our conclusions about the effectiveness    of the disclosure controls and procedures based on our evaluation as of the    Evaluation Date;

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

> 
a) all significant deficiencies in the design or operation of internal controls    which could adversely affect the registrant's ability to record, process,    summarize and report financial data and have identified for the registrant's    auditors any material weaknesses in internal controls; and    b) any fraud, whether or not material, that involves management or other employees    who have a significant role in the registrant's internal controls; and

**6.** The registrant's other certifying officers and I have indicated  in this quarterly report whether or not there were significant changes in internal  controls or in other factors that could significantly affect internal controls  subsequent to the date of our most recent evaluation, including any corrective  actions with regard to significant deficiencies and material weaknesses.  November 12, 2002  By:/s/ KATHRYN L SCANLON  Chief Financial Officer 

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| ExhibitNumber | Description                                      | SequentialPage Number |
|---------------|--------------------------------------------------|-----------------------|
| 27.1          | Financial Data Schedule      (for SEC use only). |                       |

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