The main results of this paper are the following: 

(1) the category of linear fuzzy neighborhood spaces 

( for short, {\bf LFNS}) is isomorphic to that of 

co-towers of topological vectorspaces and 

(2) the intersection of {\bf LFNS} with the category 

of $(QL)$-type fuzzy topological vector spaces is 

exactly the category of induced fuzzy topological 

vector spaces.