Nine Months ended

December 31,

2004

2003 (1)

Cash flows from operating activities

   Net Income (Loss)

$           (1,368,513)

$                  15,096

   Adjustments to Net Income (Loss)

   Depreciation

266

32,866

   Prepaid Consulting

(263,542)

(500,000)

   Refundable Deposits

(15,000)

-

   Other Items

100,000

166,156

   Change in Payables

497,748

(13,111)

Net cash (used) by operating activities

(1,049,042)

(298,993)

Cash flows from investing activities

   Fixed Assets

(5,316)

-

Net cash (used) in investing activities

(5,316)

-

Cash flows from financing activities

   Due to Mobile Wireless

193,725

-

   Payments on Stockholder Loan

(316,834)

-

   Common Stock

12,001

(312,239)

   Additional Paid-In Capital

1,168,866

812,239

Net cash provided by financing activities

1,057,749

500,000

Net increase in cash

3,391

201,007

Cash - beginning

362

(134,440)

Cash - ending

$                     3,753

$                  66,567