SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549

FORM 10-KSB

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

For the fiscal year ended February 28, 2003

TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
  EXCHANGE ACT OF 1934

For the transition period from _________________ to __________________

Commission file number: 333-86706

LINK MEDIA PUBLISHING LTD.(Exact name of Registrant as specified in its charter)

|Nevada                          | 98-0375957                          
|------------------------------- | ------------------------------------
|(State or other jurisdiction of | (I.R.S. Employer Identification No.)
|incorporation or organization)  |                                     

804 - 750 West Hastings StreetVancouver, British Columbia, Canada V6C 2T8(Address of principal executive offices)

(604) 682-8468 
  Registrants telephone number, including area code

Securities to be registered pursuant to Section 12(b) of the Act:

|Title of each class | Name of each exchange on which
|------------------- | ------------------------------
|to be so registered | each class is to be registered
|                    |                               
|None                | None                          

Securities to be registered pursuant to Section 12(g) of the Act:

Common Stock(Title of Class)

Check whether the Issuer (1) filed all reports required to
  be filed by Section 13 or 15(d) of the Securities 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 _____
|----- | --------

---

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

|Yes X | No _____
|----- | --------

State issuers revenues for its most recent fiscal year:  Nil

State the aggregate market value of the voting and non-voting
  common equity held by non-affiliates computer by reference to the price at which
  the common equity was sold, or the average bid and asked price of such common
  equity, as of a specified date within the past 60 days. (See definition of affiliate
  in Rule 12b-2 of the Exchange Act.)

$1,790,000 as at February 28, 2003 based on the last sale
  price of our shares

State the number of shares outstanding of each of the issuers
  classes of common equity, as of the latest practicable date.

6,390,367

---

TABLE OF CONTENTS

|         |                                                                                             | Page
|-------- | ------------------------------------------------------------------------------------------- | ----
|         |                                                                                             |     
|ITEM 1:  | DESCRIPTION OF BUSINESS                                                                     | 4   
|ITEM 2:  | DESCRIPTION OF PROPERTY                                                                     | 5   
|ITEM 3:  | LEGAL PROCEEDINGS                                                                           | 5   
|ITEM 4:  | SUBMISSION OF MATTERS TO
      A VOTE OF SECURITY HOLDERS                                   | 6   
|ITEM 5:  | MARKET FOR COMMON EQUITY
      AND RELATED STOCKHOLDER MATTERS                              | 6   
|ITEM 6:  | MANAGEMENT'S DISCUSSION AND
      ANALYSIS OR PLAN OF OPERATION                             | 6   
|ITEM 7:  | FINANCIAL STATEMENTS                                                                        | 8   
|ITEM 8:  | CHANGES IN AND DISAGREEMENTS
      WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURES | 18  
|ITEM 9:  | DIRECTORS, EXECUTIVE OFFICERS,
      PROMOTERS AND CONTROL PERSONS                          | 18  
|ITEM 10: | EXECUTIVE COMPENSATION                                                                      | 19  
|ITEM 11: | SECURITY OWNERSHIP OF CERTAIN
      BENEFICIAL OWNERS AND MANAGEMENT                        | 20  
|ITEM 12: | CERTAIN RELATIONSHIPS AND
      RELATED TRANSACTIONS                                        | 21  
|ITEM 13: | EXHIBITS AND REPORTS                                                                        | 21  

---

PART I

ITEM 1: DESCRIPTION OF BUSINESS

Through an agreement dated February 15, 2002 and completed
  on February 22, 2002, we acquired a 100% equity interest in Business to Business
  Publishing Inc., a private British Columbia company involved in the publication
  and distribution of industry and profession specific wall planners.

During the fiscal year ended February 28, 2003, our subsidiary
  temporarily suspended operations due to our failure to raise sufficient working
  capital to fund ongoing operations and our inability to attain profitable operations.
  We attempted to raise additional financing to fund future operations, but were
  not successful. We are also reviewing other business acquisition opportunities.

Employees

As of the date of this Registration Statement, we do not have
  any employees other than our directors and officers. All of our directors and
  officers provide their services on an as needed basis.

Risk Factors

In addition to the other information in this current report,
  the following factors should be carefully considered in evaluating our business
  and prospects:

Unsuccessful Operating History

We have a limited operating history upon which an evaluation
  of our future prospects can be made. Our business history has been limited to
  the publication and distribution of industry and profession specific wall planners.
  That business plan was unsuccessful and we are now reviewing the possibility
  of resuming our operation and reviewing other business acquisition opportunities.
  There is no guarantee that we will be able to resume our wall planners operation
  or acquire new business assets or that we will be able to raise the financing
  necessary to develop any future business plan we may adopt.

If We Do Not Obtain Additional Financing, We Will Not Be
  Able to Acquire Any Assets

As of February 28, 2003, we had cash on hand in the amount
  of $3,372. Prior to acquiring any business interest, we will likely have to
  raise funds to restart operation or acquire new assets and to finance operations.
  If we are not able to raise the funds necessary to fund our business objectives,
  we may have to delay the implementation of any future business plan.
  We do not have any arrangements for financing and we can provide no assurance
  that we will be able to obtain the required financing when needed. Obtaining
  additional financing will be subject to a number of factors, including:

- Market conditions;
- Investor acceptance of potential business assets; and
- Investor sentiment.

These factors may make the timing, amount, terms and conditions
  of additional financing unattractive or unavailable to us. If we are not successful
  in achieving financing in the amount necessary to resume the wall planners publication
  operation or acquire business assets, our development will be delayed.

---

If We Are Unable To Generate Significant Revenues From
  Our Operations, Our Business Will Fail.

If we are unable to generate significant revenues from resumptions
  of operations or any business interest we acquire, we will not be able to achieve
  profitability or continue operations.

Because the Trading Market for Our Shares is Illiquid,
  Shareholders May Not Be Able to Sell Their Shares.

While our shares of common stock are quoted for trading on
  the OTC Bulletin Board, to date none of our shares has traded through the facilities
  of that quotation system. Due to the illiquid nature of our trading market,
  we cannot assure you that you will be able to sell your shares for a reasonable
  price.

Our Securities May Be Subject to Penny Stock Regulation.

If an active trading market for our securities develops and
  the price of our common stock falls below $5.00 per share, then we will be subject
  to "penny stock" regulation. "Penny stock" rules impose additional sales practice
  requirements on broker-dealers who sell such securities to persons other than
  established customers and accredited investors (generally those with assets
  in excess of $1,000,000 or annual income exceeding $200,000 or $300,000 together
  with a spouse). For transactions covered by these rules, the broker-dealer must
  make a special suitability determination for the purchase of such securities
  and have received the purchaser's written consent to the transaction prior to
  the purchase. Additionally, for any transaction involving a penny stock, unless
  exempt, the rules require the delivery, prior to the transaction, of a disclosure
  schedule prescribed by the Commission relating to the penny stock market. The
  broker-dealer also must disclose the commissions payable to both the broker-dealer
  and the registered representative and current quotations for the securities.
  Finally, monthly statements must be sent disclosing recent price information
  on the limited market in penny stocks. Consequently, the "penny stock" rules
  may restrict the ability of broker-dealers to sell our shares of common stock.
  The market price of our shares would likely suffer as a result.

Forward-Looking Statements

This prospectus contains forward-looking statements that involve
  risks and uncertainties. We use words such as anticipate, believe, plan, expect,
  future, intend and similar expressions to identify such forward-looking statements.
  You should not place too much reliance on these forward-looking statements.
  Our actual results are most likely to differ materially from those anticipated
  in these forward-looking statements for many reasons, including the risks faced
  by us described in the this Risk Factors section and elsewhere in this prospectus.

ITEM 2: DESCRIPTION OF PROPERTY

Our executive offices are located at 750 West Pender Street,
  Suite 804, Vancouver, British Columbia, Canada. Our officers provide principal
  executive office space and telephone service free of charge. The costs associated
  with the use of the telephone and mailing address were deemed by management
  to be immaterial.

ITEM 3: LEGAL PROCEEDINGS

There are no legal proceedings pending or threatened against
  us.

---

ITEM 4: SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

On January 29, 2003, in accordance with our bylaws, shareholders
  representing a majority of the shares entitled to vote approved in writing all
  business required to be transacted at an Annual General Meeting. Mario Aiello,
  Earl Hope and Robert Hoegler were re-elected as directors of the Company for
  the ensuing year. Shareholders also passed resolutions approving our financial
  statements, the re-appointment of Labonte & Co., Chartered Accountants as
  our and all acts of our directors and officers since the date of our last Annual
  General Meeting.

PART II

ITEM 5: MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

Market Information

Our shares of common stock have been quoted for trading on
  the National Association of Securities Dealers OTC Bulletin Board since
  July 31, 2002. The OTC Bulletin Board is a network of security dealers who buy
  and sell stock. Since the initial date of quotation, no shares have traded from
  the OTC Bulletin Board quotation system.

We have 42 shareholders of record as at the date of this annual report.

Dividends

There are no restrictions in our articles of incorporation
  or bylaws that prevent us from declaring dividends. The Nevada Revised Statutes,
  however, do prohibit us from declaring dividends where, after giving effect
  to the distribution of the dividend:

|1. | we would not be able to pay our debts
        as they become due in the usual course of business; or                                                                                                                                              
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                   
|2. | our total assets would be less than
        the sum of our total liabilities plus the amount that would be needed
        to satisfy the rights of shareholders who have preferential rights superior
        to those receiving the distribution.

We have not declared any dividends, and we do not plan to declare any dividends
  in the foreseeable future.

ITEM 6: MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Plan of Operation

We intend to seek financing necessary to fund future operations
  and to fund our investigation, negotiation and acquisition of other business
  acquisition opportunities. Currently, we have no anticipated source of financing
  and no specific business projects that are being reviewed.

We anticipate incurring approximately $10,500 for administrative
  expenses over the next 12 month period including accounting and audit costs
  ($5,000) legal fees ($2,000), rent and office costs ($1,000) and general administrative
  costs ($2,500). We do not currently have cash on hand to cover these anticipated
  costs.

---

We anticipate that additional funding will be required in
  the form of equity financing from the sale of our common stock or from director
  loans. However, we cannot provide investors with any assurance that we will
  be able to raise sufficient funding from the sale of our common stock or arrange
  director loans in order to continue operations.

Results of Operations

For the fiscal year ended February 28, 2003, we earned $11,796
  from business operations relating to our production and distribution of wall
  planners. This amount was offset by general and administrative expenses of $94,561
  consisting of goodwill impairment of $41,075 relating to our temporary suspension
  of business operations, accounting and legal costs of $15,784, office and general
  costs of $12,137, bad debt write offs totalling $9,327, consulting fees of $8,402,
  printing, design and distribution costs of $6,547 and travel and promotion costs
  of $1,289. Accordingly, we incurred a net loss of $82,765 for the fiscal year.

At February 28, 2003, we had cash on hand of $3,372, receivables
  of $5,933 and fixed assets of $695. We also had accounts payable of $6,782.

---

ITEM 7: FINANCIAL STATEMENTS





LINK MEDIA PUBLISHING LTD.

CONSOLIDATED FINANCIAL STATEMENTS

FEBRUARY 28, 2003





CONSOLIDATED BALANCE SHEETS

CONSOLIDATED STATEMENT OF OPERATIONS

CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY

CONSOLIDATED STATEMENT OF CASH FLOWS

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS





---

|LABONTE
      & CO.C H A R T E R
      E D     A C C O U N T A N T S | #610 - 938 Howe Street
|-------------------------------------------------------------------- | ----------------------
|Vancouver, BC Canada                                                
|V6Z 1N0                                                              |                       
|Telephone                                                            | (604) 682-2778        
|Facsimile                                                            | (604) 689-2778        
|Email:                                                               | **info@labonteco.com**

AUDITORS REPORT


---

To
  the Board of Directors and Stockholders of Link Media Publishing Ltd.

We have audited the consolidated balance sheets of Link Media Publishing Ltd.as at February 28, 2003 and 2002 and the consolidated statements of operations,
  stockholders equity and cash flows for the year ended February 28, 2003,
  the period from January 29, 2002 (inception) to February 28, 2002 and the period
  from January 29, 2002 (inception to February 28, 2003. These financial statements
  are the responsibility of the Company's management. Our responsibility is to
  express an opinion on these financial statements based on our audit.

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

In our opinion, these consolidated financial statements present fairly, in all
  material respects, the financial position of the Company as at February 28,
  2003 and the results of its operations and its cash flows and the changes in
  stockholders equity for the year ended February 28, 2003, the period from
  January 29, 2002 (inception) to February 28, 2002 and the period from January
  29, 2002 (inception to February 28, 2003 in accordance with generally accepted
  accounting principles in the United States.

|                | LaBonte
      & Co.      
|--------------- | ---------------------------
|                |                            
|                | CHARTERED
      ACCOUNTANTS
|                |                            
|March 31, 2003  |                            
|Vancouver, B.C. |                            

---



COMMENTS BY AUDITORS FOR U.S. READERS ON CANADA-UNITED
  STATES REPORTING DIFFERENCES


---

In the
  United States, reporting standards for auditors would require the addition of
  an explanatory paragraph following the opinion paragraph when the financial
  statements are affected by conditions and events that cast substantial doubt
  on the Companys ability to continue as a going concern, such as those
  described in Note 1. Our report to Board of Directors and Stockholders dated
  March 31, 2003 is expressed in accordance with Canadian reporting standards
  which do not permit a reference to such conditions and events in the auditors
  report when these are adequately disclosed in the financial statements.

|                | LaBonte
      & Co.      
|--------------- | ---------------------------
|                |                            
|                | CHARTERED
      ACCOUNTANTS
|                |                            
|March 31, 2003  |                            
|Vancouver, B.C. |                            

---

LINK MEDIA PUBLISHING LTD.

CONSOLIDATED BALANCE SHEETS

|                                  | February 28, 2003 |        | February 28, 2002 |  
|--------------------------------- | ----------------- | ------ | ----------------- | -
|                                  |                   |        |                   |  
|                                  |                   |        |                   |  
|                                  |                   |        |                   |  
|ASSETS                            |                   |        |                   |  
|                                  |                   |        |                   |  
|                                  |                   |        |                   |  
|CURRENT ASSETS                    |                   |        |                   |  
|Cash                              | $                 | 3,372  |                   | $
|Accounts receivable               |                   | 5,210  |                   |  
|Prepaids                          |                   | -      |                   |  
|Other receivables                 |                   | 723    |                   |  
|                                  |                   |        |                   |  
|                                  |                   |        |                   |  
|                                  |                   | 9,305  |                   |  
|                                  |                   |        |                   |  
|FIXED ASSETS, net of depreciation |                   | 695    |                   |  
|GOODWILL(Note 4)                  |                   | -      |                   |  
|                                  |                   |        |                   |  
|                                  |                   |        |                   |  
|                                  | $                 | 10,000 |                   | $
|                                  |                   |        |                   |  

LIABILITIES AND STOCKHOLDERS EQUITY

|CURRENT LIABILITIES                                                  |   |         |   |   |         |  
|-------------------------------------------------------------------- | - | ------- | - | - | ------- | -
|Accounts payable                                                     | $ | 6,782   |   | $ | 21,548  |  
|Deferred revenue                                                     |   | -       |   |   | 6,522   |  
|Due to related parties (Note 3)                                      |   | -       |   |   | 30,860  |  
|                                                                     |   |         |   |   |         |  
|                                                                     |   | 6,782   |   |   | 58,930  |  
|                                                                     |   |         |   |   |         |  
|CONTINGENCIES(Note 1)                                                |   |         |   |   |         |  
|                                                                     |   |         |   |   |         |  
|STOCKHOLDERS EQUITY                                                 |   |         |   |   |         |  
|Capital stock (Note 5)                                               |   |         |   |   |         |  
|Common stock, $0.001 par
      value, 70,000,000 shares authorized   |   |         |   |   |         |  
|Preferred stock, $0.001
      par value, 5,000,000 shares authorized |   |         |   |   |         |  
|6,390,367 common shares
      issued and outstanding                 |   |         |   |   |         |  
|(2002
      - 6,100,000 shares)                                      |   | 6,390   |   |   | 6,100   |  
|Share subscriptions received (Note 5)                                |   | 86,820  |   |   | 71,300  |  
|Additional other comprehensive income (loss)                         |   | (1,165  | ) |   | -       |  
|Deficit                                                              |   | (88,827 | ) |   | (6,062  | )
|                                                                     |   |         |   |   |         |  
|                                                                     |   | 3,218   |   |   | 71,338  |  
|                                                                     |   |         |   |   |         |  
|                                                                     | $ | 10,000  |   | $ | 130,268 |  
|                                                                     |   |         |   |   |         |  

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

---

LINK MEDIA PUBLISHING LTD.

CONSOLIDATED STATEMENT OF OPERATIONS

|                                  |   |              |   |   | January 29, 2002 |   |   | January 29, 2002 |  
|--------------------------------- | - | ------------ | - | - | ---------------- | - | - | ---------------- | -
|                                  |   | Year ended   |   |   | (inception) to   |   |   | (inception) to   |  
|                                  |   | February 28, |   |   | February 28,     |   |   | February 28,     |  
|                                  |   | 2003         |   |   | 2002             |   |   | 2003             |  
|                                  |   |              |   |   |                  |   |   |                  |  
|REVENUE                           | $ | 11,796       |   | $ | -                |   | $ | 11,796           |  
|                                  |   |              |   |   |                  |   |   |                  |  
|GENERAL AND ADMINISTRATIVE        |   |              |   |   |                  |   |   |                  |  
|EXPENSES                          |   |              |   |   |                  |   |   |                  |  
|Bad debts                         |   | 9,327        |   |   | -                |   |   | 9,327            |  
|Consulting fees                   |   | 8,402        |   |   | 3,200            |   |   | 11,602           |  
|Office and general                |   | 12,137       |   |   | 12               |   |   | 12,149           |  
|Printing, design and distribution |   | 6,547        |   |   | -                |   |   | 6,547            |  
|Professional fees                 |   | 15,784       |   |   | 2,850            |   |   | 18,634           |  
|Travel and promotion              |   | 1,289        |   |   | -                |   |   | 1,289            |  
|Goodwill impairment               |   | 41,075       |   |   | -                |   |   | 41,075           |  
|                                  |   |              |   |   |                  |   |   |                  |  
|                                  |   | 94,561       |   |   | 6,062            |   |   | 100,623          |  
|                                  |   |              |   |   |                  |   |   |                  |  
|NET LOSS FOR THE PERIOD           | $ | (82,765      | ) | $ | (6,062           | ) | $ | (88,827          | )
|                                  |   |              |   |   |                  |   |   |                  |  
|                                  |   |              |   |   |                  |   |   |                  |  
|                                  |   |              |   |   |                  |   |   |                  |  
|BASIC NET LOSS PER SHARE          | $ | (0.01        | ) | $ | (0.00            | ) |   |                  |  
|                                  |   |              |   |   |                  |   |   |                  |  
|WEIGHTED AVERAGE COMMON SHARES    |   |              |   |   |                  |   |   |                  |  
|OUTSTANDING                       |   | 6,366,170    |   |   | 4,417,647        |   |   |                  |  
|                                  |   |              |   |   |                  |   |   |                  |  

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

---

LINK MEDIA PUBLISHING LTD.

CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY

FOR THE PERIOD FROM JANUARY 29, 2002 (INCEPTION) TO FEBRUARY
  28, 2003

|                                                                                                                                    |           |   |       |        |   |        | Additional |   |         | Share         |   |        | Other         |   |         |         |   |         |        | 
|----------------------------------------------------------------------------------------------------------------------------------- | --------- | - | ----- | ------ | - | ------ | ---------- | - | ------- | ------------- | - | ------ | ------------- | - | ------- | ------- | - | ------- | ------ | 
|                                                                                                                                    | Number of |   |       |        |   |        | paid-in    |   |         | subscriptions |   |        | comprehensive |   |         |         |   |         |        | 
|                                                                                                                                    | shares    |   |       | Amount |   |        | capital    |   |         | received      |   |        | income        |   |         | Deficit |   |         | Total  | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Issuance of common stock for
      cash at $.001 per share  February 12, 2002                                                      |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |       
|3,500,000                                                                                                                           |           | $ | 3,500 |        | $ | -      |            | $ | -       |               | $ | -      |               | $ | -       |         | $ | 3,500   |       
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Issuance of common stock for
      acquisition of Business to Business Publishing Inc. at $.001 per share 
      February 22, 2002 |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |       
|2,600,000                                                                                                                           |           |   | 2,600 |        |   | -      |            |   | -       |               |   | -      |               |   | -       |         |   | 2,600   |       
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Share subscriptions received                                                                                                        | -         |   |       | -      |   |        | -          |   |         | 71,300        |   |        | -             |   |         | -       |   |         | 71,300 | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Net loss for the period January
      29, 2002 (inception) to February 28, 2002                                                     |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |       
|-                                                                                                                                   |           |   | -     |        |   | -      |            |   | -       |               |   | -      |               |   | (6,062  | )       |   | (6,062  | )     
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Balance, February 28, 2002                                                                                                          | 6,100,000 |   |       | 6,100  |   |        | -          |   |         | 71,300        |   |        | -             |   |         | (6,062  | ) |         | 71,338 | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Issuance of common stock for
      cash at $.30 per share  March 30, 2002                                                          |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |       
|290,367                                                                                                                             |           |   | 290   |        |   | 86,820 |            |   | (71,300 | )             |   | -      |               |   | -       |         |   | 15,810  |       
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Other comprehensive income
      (loss)                                                                                             |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|-                                                                                                                                   |           |   | -     |        |   | -      |            |   | -       |               |   | (1,165 | )             |   | -       |         |   | (1,165  | )     
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Net loss for the year ended
      February 28, 2003                                                                                 |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|-                                                                                                                                   |           |   | -     |        |   | -      |            |   | -       |               |   | -      |               |   | (82,765 | )       |   | (82,765 | )     
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 
|Balance, February 28, 2003                                                                                                          | 6,390,367 |   | $     | 6,390  |   | $      | 86,820     |   | $       | -             |   | $      | (1,165        | ) | $       | (88,827 | ) | $       | 3,218  | 
|                                                                                                                                    |           |   |       |        |   |        |            |   |         |               |   |        |               |   |         |         |   |         |        | 

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

---

LINK MEDIA PUBLISHING LTD.

CONSOLIDATED STATEMENT OF CASH FLOWS

|                                                    |   |              |   |   | January 29,    |   |   | January 29,    |  
|--------------------------------------------------- | - | ------------ | - | - | -------------- | - | - | -------------- | -
|                                                    |   | Year ended   |   |   | 2002           |   |   | 2002           |  
|                                                    |   | February 28, |   |   | (inception) to |   |   | (inception) to |  
|                                                    |   | 2003         |   |   | February 28,   |   |   | February 28,   |  
|                                                    |   |              |   |   | 2002           |   |   | 2003           |  
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|CASH FLOWS FROM OPERATING ACTIVITIES                |   |              |   |   |                |   |   |                |  
|Net loss for the period                             | $ | (82,765      | ) | $ | (6,062         | ) | $ | (88,827        | )
|Adjusted for item not involving cash:               |   |              |   |   |                |   |   |                |  
|Depreciation                                        |   | 77           |   |   | -              |   |   | 77             |  
|Bad debts                                           |   | 9,327        |   |   | -              |   |   | 9,327          |  
|Goodwill impairment                                 |   | 41,075       |   |   | -              |   |   | 41,075         |  
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   | (32,286      | ) |   | (6,062         | ) |   | (38,348        | )
|Net changes in
      non-cash working capital items |   | (22,337      | ) |   | 6,050          |   |   | (16,287        | )
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|NET CASH FLOWS USED IN OPERATING                    |   |              |   |   |                |   |   |                |  
|ACTIVITIES                                          |   | (54,623      | ) |   | (12            | ) |   | (54,635        | )
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|CASH FLOWS FROM INVESTING ACTIVITIES                |   |              |   |   |                |   |   |                |  
|Acquisition of equipment                            |   | (772         | ) |   | -              |   |   | (772           | )
|Net advances to B2B prior to acquisition            |   | -            |   |   | (20,077        | ) |   | (20,077        | )
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|NET CASH FLOWS USED IN INVESTING                    |   | (772         | ) |   | (20,077        | ) |   | (20,849        | )
|ACTIVITIES                                          |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|CASH FLOWS FROM FINANCING ACTIVITIES                |   |              |   |   |                |   |   |                |  
|Proceeds from sale of common shares                 |   | 15,810       |   |   | 74,800         |   |   | 90,610         |  
|Net repayments to related party                     |   | (10,589      | ) |   | -              |   |   | (10,589        | )
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|NET CASH FLOWS FROM FINANCING ACTIVITIES            |   | 5,221        |   |   | 74,800         |   |   | 80,021         |  
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|NET CASH FLOWS FROM FINANCING ACTIVITIES            |   | (1,165       | ) |   | -              |   |   | (1,165         | )
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|INCREASE (DECREASE) IN CASH                         |   | (51,339      | ) |   | 54,711         |   |   | 3,372          |  
|                                                    |   |              |   |   |                |   |   |                |  
|CASH, BEGINNING OF PERIOD                           |   | 54,711       |   |   | -              |   |   | -              |  
|                                                    |   |              |   |   |                |   |   |                |  
|                                                    |   |              |   |   |                |   |   |                |  
|CASH, END OF PERIOD                                 | $ | 3,372        |   | $ | 54,711         |   | $ | 3,372          |  
|                                                    |   |              |   |   |                |   |   |                |  

OTHER NON-CASH TRANSACTION: See Note 4.

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

---

LINK MEDIA PUBLISHING LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS



---

NOTE 1  NATURE OF OPERATIONS AND BASIS OF PRESENTATION

The Company, through an agreement dated February 15, 2002
  and completed on February 22, 2002, acquired 100% of the issued and outstanding
  shares of Business to Business Publishing Inc. (B2B), a private
  British Columbia, Canada, company involved in the business of publishing specialized
  interest publications targeting particular readership in exchange for 2,600,000
  shares of the Company. The Company has completed a registration statement filed
  with the Securities and Exchange Commission and has listed its shares for trading
  on the OTC Bulletin Board in the USA.

The Company has incurred losses since inception totalling
  $88,827 and due to the lack of working capital has ceased the operations of
  B2B. The ability to continue as a going concern is dependent on raising additional
  capital to fund future operations and ultimately to attain profitable operations.
  Accordingly, these factors raise substantial doubt as to the Companys
  ability to continue as a going concern.

NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

The Company was incorporated on January 29, 2002 in the State
  of Nevada. The Companys fiscal year end is February 28 with its initial
  period being from January 29, 2002 (inception) to February 28, 2002.

Principles of Consolidation

The consolidated financial statements include the accounts
  of the Company and its wholly-owned subsidiary, Business to Business Publishing
  Inc., incorporated on December 15, 2000 in British Columbia, Canada. All significant
  intercompany transactions and account balances have been eliminated.

Use of Estimates and Assumptions

Preparation of the Companys financial statements in
  conformity with generally accepted accounting principles requires management
  to make estimates and assumptions that affect certain reported amounts and disclosures.
  Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all liquid investments, with an original
  maturity of three months or less when purchased, to be cash equivalents.

---

Foreign Currency Translation

The financial statements are presented in United States dollars.
  In accordance with Statement of Financial Accounting Standards No. 52, Foreign
  Currency Translation, foreign denominated monetary assets and liabilities
  are translated to their United States dollar equivalents using foreign exchange
  rates which prevailed at the balance sheet date. Revenue and expenses are translated
  at average rates of exchange during the year. Related translation adjustments
  are reported as a separate component of stockholders equity, whereas gains
  or losses resulting from foreign currency transactions are included in results
  of operations.

Revenue Recognition

The Company generates revenue from selling advertising space
  on industry-specific wall planners which the Company produces and distributes
  to target markets. The Company records advertising revenue upon completion of
  printing of the related calendars. Customer deposits received in advance of
  publication are recorded as deferred revenue.

Fair Value of Financial Instruments

In accordance with the requirements of SFAS No. 107, the Company
  has determined the estimated fair value of financial instruments using available
  market information and appropriate valuation methodologies. The fair value of
  financial instruments classified as current assets or liabilities approximate
  carrying value due to the short-term maturity of the instruments.

Net Loss per Common Share

Basic earnings per share includes no dilution and is computed
  by dividing income available to common stockholders by the weighted average
  number of common shares outstanding for the period. Dilutive earnings per share
  reflects the potential dilution of securities that could share in the earnings
  of the Company. Because the Company does not have any potentially dilutive securities,
  the accompanying presentation is only of basic loss per share.

Stock-Based Compensation

The Company has not adopted a stock option plan and has not
  grantd any stock options. Accordingly no stock-based compensation has been recorded
  in any period.

Income taxes

The Company follows the liability method of accounting for
  income taxes. Under this method, future tax assets and liabilities are recognized
  for the future tax consequences attributable to differences between the financial
  statement carrying amounts of existing assets and liabilities and their respective
  tax balances. Future tax assets and liabilities are measured using enacted or
  substantially enacted tax rates expected to apply to the taxable income in the
  years in which those differences are expected to be recovered or settled. The
  effect on future tax assets and liabilities of a change in tax rates is recognized
  in income in the period that includes the date of enactment or substantive enactment.
  As at February 28, 2003 the Company had net operating loss carryforwards; however,
  due to the uncertainty of realization the Company has provided a full valuation
  allowance for the deferred tax assets resulting from these loss carryforwards.

---

Goodwill

In July 2001, the FASB issued Statement of Financial Accounting
  Standards No. 142 (SFAS 142), Goodwill and Intangible Assets,
  which revises the accounting for purchased goodwill and intangible assets. Under
  SFAS 142, goodwill and intangible assets with indefinite lives will no longer
  be amortized and will be tested for impairment annually or whenever events or
  circumstances indicate that the estimated fair value is less than the related
  carrying value as determined on a reporting unit basis. SFAS 142 is effective
  for fiscal years beginning after December 15, 2001.

NOTE 3  RELATED PARTY TRANSACTIONS

Upon acquisition of B2B the directors of B2B were appointed
  directors of the Company.

During fiscal 2003, the Company agreed to settle amounts owing
  to a director of $31,827 by the assignment of certain other receivables with
  a carrying value of $31,827. At February 28, 2003 $nil (2002 - $30,860) is owing
  to a director for cash advances which are non-interest bearing and have no specific
  terms of repayment.

NOTE 4  ACQUISITION OF BUSINESS TO BUSINESS PUBLISHING
  INC.

The Company, through an agreement dated February 15, 2002
  and completed on February 22, 2002, acquired 100% of the issued and outstanding
  shares of B2B, in exchange for 2,600,000 shares of the Company. B2B was incorporated
  in British Columbia on December 15, 2000 and which commenced operations on July
  1, 2001.

This acquisition has been accounted for using the purchase
  method of accounting. The value assigned to the capital stock of the Company
  issued for the acquisition is equal to the par value of the capital stock of
  the Company.

The fair value of B2Bs assets and liabilities upon the
  acquisition is as follows:

| | Cash                                                               | $ | 9,923   |  
| | ------------------------------------------------------------------ | - | ------- | -
| | Accounts receivable                                                |   | 21,932  |  
| | Other receivables                                                  |   | 7,581   |  
| | Prepaids                                                           |   | 4,969   |  
| | Goodwill                                                           |   | 41,075  |  
| |                                                                    |   |         |  
| |                                                                    |   |         |  
| | Total assets                                                       |   | 85,480  |  
| |                                                                    |   |         |  
| | Less:   Accounts payable                                           |   | (15,498 | )
| | Deferred
      revenue                                             |   | (6,522  | )
| | Due
      to related parties                                       |   | (60,860 | )
| |                                                                    |   |         |  
| |                                                                    |   |         |  
| | Purchase price  2,600,000 common shares at $0.001
      per share | $ | 2,600   |  
| |                                                                    |   |         |  

During the fourth quarter the Company ceased the operations
  of B2B due to the lack of working capital. Management is seeking new financing
  to fund future operations but to date has not been successful in raising required
  funds. Accordingly, at year end the Company wrote off the carrying value of
  goodwill of $41,075.

---

NOTE 5 - CAPITAL STOCK

The Companys capitalization is 70,000,000 common shares
  with a par value of $0.001 per share and 5,000,000 preferred shares with a par
  value of $0.001.

During the year ended February 28, 2003 the Company completed
  a private placement of 290,367 common shares at a price of $0.30 per share for
  total proceeds of $87,110 of which $71,300 had been received as at February
  28, 2002.

To February 28, 2003, the Company has not granted any stock
  options and has not recorded any stock-based compensation.

NOTE 6  INCOME TAXES

The Company and its subsidiary have net operating loss carry-forwards
  of approximately $86,000 which may be available to offset future taxable income.
  These losses will expire beginning in 2009. Due to the uncertainty of realization
  of these loss carryforwards, the benefit is not reflected in the financial statements
  as the Company has provided a full valuation allowance for the deferred tax
  assets resulting from these loss carryforwards.

ITEM 8: CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON
  ACCOUNTING AND FINANCIAL DISCLOSURE

None.

PART III

ITEM 9: DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL
  PERSONS

Our executive officers and directors and their respective
  ages as of April , 2002 are as follows:

Directors:

|Name of Director | Age | 
|---------------- | --- | 
|                 |     | 
|Earl Hope        | 64  | 
|Mario Aiello     | 54  | 
|Robert Hoegler   | 59  | 

Executive Officers:

|Name of Officer | Age | Office                            
|--------------- | --- | ----------------------------------
|                |     |                                   
|Earl Hope       | 64  | President, Chief Executive Officer
|Mario Aiello    | 54  | Secretary and Treasurer           

---

Set forth below is a brief description of the background and
  business experience of each of our executive officers and directors for the
  past five years.

EARL W. HOPE has provided consulting services to St.
  Elias Mines Ltd. in the areas of finance, investor and shareholder relations
  since June 2000. Mr. Hope has experience with private and public traded companies.
  He spent 29 years as an Account Executive with several national and international
  securities firms such as Midland Walwyn Inc., West Coast Securities Ltd. and
  Canaccord Capital Inc. His duties and responsibilities in this capacity included:
  customer services, initial public offerings and market underwritings. Mr. Hope
  has completed the Canadian Securities Course, the Series 62 US Corporate Securities
  Limited Representative License and Series 63 Uniform Securities and Agent State
  Law Exam. Mr. Hope acts as a director of Infinex Ventures, Inc., a U.S. reporting
  company.

MARIO C. AIELLO has 17 years experience as an advisor
  and consultant in the corporate and financial markets. In a consulting capacity,
  he has developed financial and administrative programs for clients in the high-tech,
  manufacturing and natural resources markets. He has been responsible for financing
  many of these companies and for securing trading status for more than 25 of
  them, both on U.S. and Canadian exchanges. For the past 10 years, he has been
  President and Director of MCA Equities Ltd., a consulting company providing
  management and administrative advice and assistance to private and public companies
  in both Canada and the United States. He has been active in business development
  in various regions of China for the last three years. He was responsible for
  evaluating different business opportunities and was instrumental in negotiating
  a number of joint ventures for Chinese corporate entities. Mario Aiello presently
  acts as a director Infinex Ventures, Inc., a US reporting company, and Strategic
  Internet Investment Inc., a company whose shares trade on the OTC Bulletin Board.

ROBERT HOEGLERhas been an investment consultant to
  public and private companies for the past 20 years. Mr. Hoegler is President
  of MCA Equities Ltd., a private consulting company that provides advice to public
  companies in Canada and the United States. He is also a director of Eiger Technology
  Inc., a Toronto Stock Exchange listed company that manufactures electronic lighting
  ballasts.

Term of Office

Our Directors are appointed for a one-year term to hold office
  until the next annual general meeting of our shareholders or until removed from
  office in accordance with our bylaws. Our officers are appointed by our board
  of directors and hold office until removed by the board.

Significant Employees

We have no employees other than the officers and directors
  described above.

ITEM 10: EXECUTIVE COMPENSATION

The table below summarizes all compensation awarded to, earned
  by, or paid to our executive officers by any person for all services rendered
  in all capacities to us for the fiscal year ended October 31, 2002.

---

|          |           | Annual Compensation |        | Long Term Compensation |              |           
|--------- | --------- | ------------------- | ------ | ---------------------- | ------------ | ----------
|          |           |                     |        |                        |              |           
|          |           |                     |        |                        |              | Restricted
|          |           |                     |        |                        | Other Annual | Stock     
|Name (1)  | Title     | Year                | Salary | Bonus                  | Compensation | Awarded   
|          |           |                     |        |                        |              |           
|Earl Hope | President | 2003                | $0     | 0                      | 0            | 0         
|          |           |                     |        |                        |              |           
|Mario     | CFO/      | 2003                | $0     | 0                      | 0            | 0         
|Aiello    | Director  |                     |        |                        |              |           
|          |           |                     |        |                        |              |           
|Robert    | Director  | 2003                | $0     | 0                      | 0            | 0         
|Hoegler   |           |                     |        |                        |              |           

Section 16(A) Beneficial Ownership Reporting Compliance

Section 16(a) of the Exchange Act requires our executive officers
  and directors, and persons who beneficially own more than 10% of our equity
  securities, to file reports of ownership and changes in ownership with the Securities
  and Exchange Commission. Officers, directors and greater than 10% shareholders
  are required by SEC regulation to furnish us with copies of all Section 16(a)
  forms they file. Based on our review of the copies of such forms we received,
  we believe that during the fiscal year ended October 31, 2002 all such filing
  requirements applicable to our officers and directors were complied with exception
  that reports were filed late by the following persons:

|                            | Number  |  | Transactions |  | Known Failures | 
|--------------------------- | ------- |  | ------------ |  | -------------- | 
|                            | Of late |  | Not Timely   |  | To File a      | 
|Name and principal position | Reports |  | Reported     |  | Required Form  | 
|                            |         |  |              |  |                | 
|Earl Hope                   | 0       |  | 0            |  | 1              | 
|(President and director)    |         |  |              |  |                | 
|Mario Aiello                | 0       |  | 0            |  | 1              | 
|(C.F.O. and Director)       |         |  |              |  |                | 
|Robert Hoegler              | 0       |  | 0            |  | 1              | 
|(Director)                  |         |  |              |  |                | 

ITEM 11:  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth information regarding the beneficial
  ownership of our shares of common stock at May 28, 2003 by (i) each person known
  by us to be the beneficial owner of more than 5% of our outstanding shares of
  common stock, (ii) each of our directors, (iii) our executive officers, and
  (iv) by all directors and executive officers as a group. Each person named in
  the table, has sole voting and investment power with respect to all shares shown
  as beneficially owned by such person and can be contacted at our executive office
  address.

---

|                   | Name and Address    | Amount and Nature   | Percent 
|------------------ | ------------------- | ------------------- | --------
|Title of Class     | of Beneficial Owner | of Beneficial Owner | of Class
|                   |                     |                     |         
|Common Stock       | Earl Hope           | 2,000,000           | 31.3%   
|639 Newport Street |                     |                     |         

|Coquitlam, British Columbia  |                            |           |      
|---------------------------- | -------------------------- | --------- | -----
|V3J 3H5                      |                            |           |      
|                             |                            |           |      
|Common Stock                 | Mario Aiello               | 1,300,000 | 20.3%
|804  750 West Pender Street |                            |           |      
|Vancouver, British Columbia  |                            |           |      
|V6C 2T8                      |                            |           |      
|                             |                            |           |      
|Common Stock                 | Robert Hoegler             | 1,300,000 | 20.3%
|804  750 West Pender Street |                            |           |      
|Vancouver, British Columbia  |                            |           |      
|V6C 2T8                      |                            |           |      
|                             |                            |           |      
|Common Stock                 | All executive officers and | 4,600,000 | 71.9%
|                             | directors as a group       |           |      

---




ITEM 12: CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

Except as disclosed below, during our most recently completed
  fiscal year, none of our directors or officers, nor any proposed nominee for
  election as a director, nor any person who beneficially owns, directly or indirectly,
  shares carrying more than 10% of the voting rights attached to all of our outstanding
  shares, nor any promoter, nor any relative or spouse of any of the foregoing
  persons has any material interest, direct or indirect, in any transaction since
  our incorporation or in any presently proposed transaction which, in either
  case, has or will materially affect us.

We settled amounts totalling $31,827 that were owing to Mario
  Aiello, one of our directors, through our assignment of certain receivables
  to him with a carrying value of $31,827.

Our management is involved in other business activities and
  may, in the future become involved in other business opportunities. If a specific
  business opportunity becomes available, such persons may face a conflict in
  selecting between our business and their other business interests. In the event
  that a conflict of interest arises at a meeting of our directors, a director
  who has such a conflict will disclose his interest in a proposed transaction
  and will abstain from voting for or against the approval of such transaction.

ITEM 13: EXHIBITS AND REPORTS

Exhibits

99.1 Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

99.2 Certification of Chief Financial Officer pursuant to Section 302 of the
  Sarbanes-Oxley Act of 2002

---

Reports on Form 8-K

None.

SIGNATURES

Pursuant to the requirements of Section 13 and 15 (d) of the
  Securities Exchange Act of 1934, the Registrant has duly caused this report
  to be signed on its behalf by the undersigned, thereunto duly authorized.

Link Media Publishing Ltd.

|By | /s/ Earl Hope            
|-- | -------------------------
|   |                          
|   | Earl Hope                
|   | President, CEO & Director
|   | Date: May 28, 2003       

In accordance with the Securities Exchange Act, this report
  has been signed below by the following persons on behalf of the registrant and
  in the capacities and on the dates indicated.

|By | /s/ Earl Hope                    
|-- | ---------------------------------
|   |                                  
|   | Earl Hope                        
|   | President, CEO & Director        
|   | Date: May 28, 2003               
|   |                                  
|By | /s/ Mario Aiello                 
|   |                                  
|   | Secretary, Treasurer and Director
|   | Date: May 28, 2003               
|   |                                  
|By | /s/ Robert Hoegler               
|   |                                  
|   | Robert Hoegler                   
|   | Director                         
|   | Date: May 28, 2003               

---

Exhibit 99.1 CERTIFICATION

I, Earl Hope, President and Chief Executive Officer of Link Media Publishing Ltd., certify that:

|1. | I have reviewed this annual
        report on Form 10-KSB of Link Media Publishing Ltd.;                                                                                                                                                                                                                                                                                                                                     
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|2. | Based on my knowledge, this
        annual report does not contain any untrue statement of material fact or
        omit to state a material fact necessary to make the statements made, in
        light of the circumstances under which such statements were made, not
        misleading with respect to the period covered by this annual report;                                                                       
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|3. | Based on my knowledge, the
        financial statements, and other financial information included in this
        annual report, fairly present in all material respects the financial condition,
        results of operations and cash flows of the registrant as of, and for,
        the periods presented in this annual report;                                                                                        
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|4. | The registrant's other certifying
        officer and I are responsible for establishing and maintaining disclosure
        controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)
        for the registrant and have:                                                                                                                                                                                
|  
|a) | designed such disclosure controls and
        procedures to ensure that material information relating to the registrant,
        including its consolidated subsidiaries, is made known to us by others
        within those entities, particularly during the period in which this quarterly
        report is being prepared;                                                                                              
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | c)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|5. | The registrant's other certifying
        officer and I have disclosed, based on our most recent evaluation, to
        the registrant's auditors and the audit committee of the registrant's
        board of directors (or persons performing the equivalent function):                                                                                                                                                    
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | a)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|6. | The registrant's other certifying
        officer and I have indicated in this annual 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.



|Date: May 28, 2003 | /s/ Earl Hope
|------------------ | -------------

---

Exhibit 99.2 CERTIFICATION

I, Mario, Secretary, Treasurer, Chief Financial Officer and
  Director of Link Media Publishing Ltd., certify that:

|1. | I have reviewed this annual
        report on Form 10-KSB of Link Media Publishing Ltd.;                                                                                                                                                                                                                                                                                                                                     
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|2. | Based on my knowledge, this
        annual report does not contain any untrue statement of material fact or
        omit to state a material fact necessary to make the statements made, in
        light of the circumstances under which such statements were made, not
        misleading with respect to the period covered by this annual report;                                                                       
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|3. | Based on my knowledge, the
        financial statements, and other financial information included in this
        annual report, fairly present in all material respects the financial condition,
        results of operations and cash flows of the registrant as of, and for,
        the periods presented in this annual report;                                                                                        
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|4. | The registrant's other certifying
        officer and I are responsible for establishing and maintaining disclosure
        controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)
        for the registrant and have:                                                                                                                                                                                
|  
|a) | designed such disclosure controls and
        procedures to ensure that material information relating to the registrant,
        including its consolidated subsidiaries, is made known to us by others
        within those entities, particularly during the period in which this quarterly
        report is being prepared;                                                                                              
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | c)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|5. | The registrant's other certifying
        officer and I have disclosed, based on our most recent evaluation, to
        the registrant's auditors and the audit committee of the registrant's
        board of directors (or persons performing the equivalent function):                                                                                                                                                    
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | a)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                                                                                                              
|6. | The registrant's other certifying
        officer and I have indicated in this annual 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.



|Date: May 28, 2003 | /s/ Mario Aiello
|------------------ | ----------------

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