U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

                                   Form 10-QSB

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES  EXCHANGE ACT
OF 1934

         For the quarter ended:   March 31, 2002

Commission file no. 0-24921

                         Surgical Safety Products, Inc.
                  --------------------------------------------
                 (Name of small business issuer in its charter)

                         Surgical Safety Products, Inc.
                  --------------------------------------------
                 (Name of small business issuer in its charter)

          New York                                      65-0565144
-------------------------------                     ----------------------------
(State or other jurisdiction of                      (I.R.S. Employer
incorporation or organization)                              Identification No.)


One Sarasota Tower, Suite 608
2 North Tamiami Trail, Sarasota, Florida                    34236
- ---------------------------------------           ----------------------------
(Address of principal executive offices)                 (Zip Code)

Issuer's telephone number (941) 953-9848

Securities registered under Section 12(b) of the Exchange Act:

                                                       Name of each exchange on
      Title of each class                                  which registered

         None
-----------------------------                          -------------------------

Securities registered under Section 12(g) of the Exchange Act:

                          Common Stock, $.001 par value
                       -----------------------------------
                                (Title of class)

Copies of Communications sent to:
                                   Mercedes Travis, Esq.
                                   Mintmire & Associates
                                   265 Sunrise Avenue, Suite 204
                                   Palm Beach, FL 33480
                                   Tel: (561) 832-5696 - Fax: (561) 659-5371


<PAGE>


     Indicate by Check  whether the issuer (1) filed all reports  required to be
filed by Section 13 or 15(d) of the  Exchange  Act during the past 12 months (or
for such shorter  period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

                   Yes     X        No
                          ---            ---

     As of March 31, 2002,  there are  47,881,083  shares of voting stock of the
registrant  issued  and  outstanding,  all of which  have  voting  rights  (this
includes  42,324,083  shares that appear on the Balance  Sheet and the 5,557,000
shares which the Company was obligated to issue on March 31, 2002 to a principal
shareholder).









<PAGE>



                                                      PART I


Item 1.            Financial Statements



Condensed Consolidated Balance Sheet                                    F-1

Condensed Consolidated Statements of Operations                         F-2

Condensed Consolidated Statements of Cash Flows                         F-3

Notes to the Financial Statements                                       F-4









<PAGE>



<TABLE>
<CAPTION>
                         Surgical Safety Products, Inc.
                      Condensed Consolidated Balance Sheet
                                 March 31, 2002
                                   (Unaudited)




                                        ASSETS
<S>                                                                             <C>
Current assets -  receivables and prepaid expenses                              $          3,924


Property and equipment (net of accumulated depreciation of $20,027)                       91,929

Other assets                                                                              14,140

                                                                                $        109,993

                       LIABILITIES AND STOCKHOLDERS' (DEFICIT)

Current liabilities:
  Accounts payable and accrued and other liabilities                            $        763,273
  Bank overdraft                                                                           5,079
  Stockholder advances                                                                   131,263
  Convertible notes payable                                                               57,500
  Notes payable - shareholders                                                            45,000
  Other convetible notes payable                                                         341,442
  Other notes payable                                                                    947,997
      Total current liabilities                                                        2,291,554
                                                                                ----------------

Stockholders' (Deficit):
  Common stock, $.001 par value, 100,000,000
   shares authorized, 42,324,083 shares
   issued and outstanding                                                                 42,325
   Common stock subscribed                                                                 7,057
  Additional paid-in capital                                                           4,827,795
  Deficit                                                                             (7,058,738)
                                                                                      (2,181,561)
                                                                                ----------------
                                                                                $        109,993
</TABLE>



      See the accompanying notes to the consolidated financial statements.


                                                                             F-1
<PAGE>


<TABLE>
<CAPTION>
                         Surgical Safety Products, Inc.
                 Condensed Consolidated Statements of Operations
                   Three Months Ended March 31, 2002 and 2001
                                   (Unaudited)




                                                                             2002                       2001
                                                                    ----------------------     ----------------------
<S>                                                                  <C>                        <C>
Revenues                                                             $               6,470      $             111,359
                                                                    ----------------------     ----------------------

Costs and expenses:
 Costs of revenues earned
                                                                                     9,184                     14,532
 Research and development
                                                                                         -                          -
 Loss from impairment of property and equipment
                                                                                         -                     70,376
 Interest
                                                                                    28,776                     14,102
 Other operating expenses                                                          146,186                    177,296
                                                                                   184,146                    276,306
                                                                    ----------------------     ----------------------

Net (loss)                                                           $            (177,676)     $            (164,947)
                                                                    ======================     ======================

Per share information - basic and fully diluted

Net (loss) per share                                                 $               (0.00)     $               (0.01)
                                                                    ======================     ======================

Weighted average shares outstanding                                             42,324,083                 12,231,494
                                                                    ======================     ======================
</TABLE>





See the accompanying notes to the consolidated financial statements.

                                                                             F-2


<PAGE>


<TABLE>
<CAPTION>
                         Surgical Safety Products, Inc.
                 Condensed Consolidated Statements of Cash Flows
                   Three Months Ended March 31, 2002 and 2001
                                   (Unaudited)

                                                                      2002                          2001
                                                          ----------------------------  ----------------------------
<S>                                                        <C>                          <C>
Cash flows from operating activities:
  Net cash (used in) operating activities                  $                   (61,749) $                  (133,457)
                                                          ----------------------------  ----------------------------

Cash flows from investing activities-
  Net cash provided by (used in) investing activities                                -                        81,000
                                                          ----------------------------  ----------------------------

Cash flows from financing activities:
  Net cash provided by (used in) financing activities                           61,500                        (5,000)
                                                          ----------------------------  ----------------------------

Increase (decrease) in cash and cash equivalents                                  (249)                      (57,457)

Cash and cash equivalents, beginning of period                                     249                        52,247
                                                          ----------------------------  ----------------------------

Cash and cash equivalents, end of period                   $                         -  $                     (5,210)
                                                          ============================  ============================
</TABLE>















See the accompanying notes to the consolidated financial statements.

                                                       F-3



<PAGE>



                         SURGICAL SAFETY PRODUCTS, INC.
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2002
                                   (UNAUDITED)


(1)  Basis Of Presentation

The accompanying unaudited financial statements have been prepared in accordance
with accounting  principles  generally  accepted in the United States of America
("GAAP") for interim  financial  information  and Item 310(b) of Regulation S-B.
They do not include all of the  information  and footnotes  required by GAAP for
complete  financial  statements.  In the opinion of management,  all adjustments
(consisting of normal  recurring  adjustments)  considered  necessary for a fair
presentation have been included.

The preparation of financial statements in accordance with accounting principles
generally  accepted in the United States of America requires  management to make
certain estimates and assumptions that affect the reported amounts of assets and
liabilities and the disclosure of contingent  assets and liabilities at the date
of the  financial  statements.  The  reported  amounts of revenues  and expenses
during the reporting  period may be affected by the  estimates  and  assumptions
management  is  required  to  make.  Actual  results  could  differ  from  those
estimates.

The accompanying  consolidated  financial statements include the accounts of the
Company  and  its  wholly  owned  subsidiary  - C5  Health,  Inc.  Inter-company
transactions and balances have been eliminated in consolidation.

The  results  of  operations  for the  periods  presented  are  not  necessarily
indicative  of the  results  to be  expected  for the  full  year.  For  further
information, refer to the consolidated financial statements of the Company as of
December  31,  2001 and for the two  years  ended  December  31,  2001 and 2000,
including notes thereto included in the Company's December 31, 2001 Form 10-KSB.

The Company's financial statements are presented on a going concern basis, which
contemplates  the  realization of assets and  satisfaction of liabilities in the
normal course of business.  The Company has experienced  significant losses from
operations and has  stockholders'  and working capital deficits of approximately
$2,181,000 and $2,288,000, respectively at March 31, 2002.

The  Company's  ability to continue as a going  concern is  contingent  upon its
ability to attain profitable  operations by securing  financing and implementing
its business plan and the successful  integration of an operating  business.  In
addition,  the  Company's  ability  to  continue  as a  going  concern  must  be
considered  in light of the  problems,  expenses  and  complications  frequently
encountered by entrance into established markets and the competitive environment
in which the  Company  operates.  The  financial  statements  do not include any
adjustments  to reflect the possible  future effects on the  recoverability  and
classification  of assets or the amounts and  classification of liabilities that
may result  from the  possible  inability  of the Company to continue as a going
concern.

                                                                             F-4

<PAGE>



(2)  Earnings Per Share

The Company  calculates net income (loss) per share as required by SFAS No. 128,
"Earnings per Share." Basic earnings  (loss) per share is calculated by dividing
net income (loss) by the weighted  average  number of common shares  outstanding
for the period.  Diluted earnings (loss) per share is calculated by dividing net
income  (loss) by the  weighted  average  number of common  shares and  dilutive
common  stock  equivalents  outstanding.  During the periods  when they would be
anti-dilutive  common  stock  equivalents,  if any,  are not  considered  in the
computation.

(3)  Impairment of Long Lived Assets

Long-lived  assets  held and  used by the  Company  are  reviewed  for  possible
impairment  whenever events or circumstances  indicate the carrying amount of an
asset may not be recoverable or is impaired.  During the quarter ended March 31,
2001, the Company's  management  determined that certain  property and equipment
was impaired and  accordingly an impairment  loss of $70,376 was recorded during
such quarter. At March 31, 2002,  management believes that all of its long-lived
assets are recoverable.

(4)  Income Taxes

The Company  accounts for income taxes under  Statement of Financial  Accounting
Standards No. 109 (FAS 109),  "Accounting for Income Taxes",  which requires use
of the  liability  method.  FAS  109  provides  that  deferred  tax  assets  and
liabilities  are  recorded  based on the  differences  between  the tax bases of
assets and  liabilities  and their  carrying  amounts  for  financial  reporting
purposes,  referred  to  as  temporary  differences.  Deferred  tax  assets  and
liabilities at the end of each period are determined using the currently enacted
tax rates  applied to taxable  income in the periods in which the  deferred  tax
assets and liabilities are expected to be settled, or realized.

The Company's deferred tax asset resulting from net operating loss carryforwards
is fully offset by a valuation  allowance.  The Company has recorded a valuation
allowance to state its deferred tax assets at estimated net realizable value due
to the uncertainty related to realization of these assets through future taxable
income.

The provision for income taxes differs from the amount  computed by applying the
statutory rate of 34% to income before income taxes due to the effect of the net
operating loss.

(5)  Related Party Transactions

During the three months ended March 31, 2002, a related entity  infused  $61,500
as consideration  for 2,050,000 shares of the Company's common stock. The shares
were not  issued as of March 31,  2002:  accordingly  the  transaction  has been
reflected  as an increase in common  stock  subscribed  and  additional  paid-in
capital in the accompanying consolidated balance sheet.






                                                                             F-5

<PAGE>


Item 2. Management's Discussion and Analysis of Results of Operations.

General

     The Company's (OTC BB: SSPD) overall mission is the research,  development,
production and distribution of innovative  products and services for healthcare.
Consisting  of both  traditional  products and  innovative  business-to-business
e-solutions,  the  common  goal is a safer and more  efficient  environment  for
healthcare workers,  manufacturers and patients.  Originally formed as a medical
device company,  Surgical shifted focus to being an e-company when the Company's
management recognized an untapped market niche:  responding to the critical need
for immediate communication and access to information in healthcare.

     Since the completion of the C5 Health Inc.  ("C5")  transaction in the last
quarter 2001 when C5 became the wholly-owned subsidiary of Surgical, the Company
reactivated its operations and currently is providing its existing  products and
services and those of C5 to the medical industry. C5 operated two divisions;  C5
Media Enterprises and C5 Health commerce. As reorganized, Surgical's Information
Systems Division will oversee C5's activities and its existing Oasis Information
Exchange  that provides  business-to-business  on-demand  safety and  efficiency
driven e-business and information for healthcare workers.  The Company's Medical
Products  and  Services  Division  will  continue  to develop,  manufacture  and
distribute medical devices, products and services.

Information Systems Division

         Oasis Information Exchange

     The Oasis  Information  Exchange ("OIX") strategy is healthcare  e-business
content  aggregation  and  applications  integration  through a virtual  private
network.  It links the entire healthcare  continuum,  which includes  healthcare
workers,   administration,   patients,   and   healthcare   and   pharmaceutical
manufacturers.  Oasis Information Exchange is a true healthcare data center with
multiple  access  points.  It  is  an  Internet-based  virtual  private  network
consisting of points-of-access via Intranet, the Internet,  Internet appliances,
and through  TouchPorts  located  throughout  healthcare  facilities  across the
country.  Although the Company is now focusing on providing its services through
the  Internet,   TouchPorts   remain   available  as  an  alternative   and  are
user-friendly   touch-access   Internet   appliances   which  allow   healthcare
professionals  access to high quality  clinical  reference  and agency  mandated
information services.

     OIX consists of three lines of e-business.  The primary product produced by
OIX is a service that creates customized training applications for virtually any
topic. These web browser-based  educational  modules are designed to provide the
end-user with succinct,  current information on any topic within practically any
industry.  As a second  line of  business,  OIX builds  on-line  communities  in
specific target markets positioned as information  exchanges.  The third line of
business,  a  natural  by-product  of the first  two,  is  Internet  application
development and support services.

     During the third quarter of 2000, the Company realized that it was focusing
too much  attention on the  installation  of hardware  rather than  focusing its
attention  on  its  real  product  -  information.   Due  to  the  increase  and
availability of PC's and Internet  accessibility in the healthcare  environment,
the Company  realized that, while in some cases its OASiS network is needed in a
particular  environment,  by and large,  its larger  market is for its  content.
Essentially the Company


<PAGE>




changed from a hardware  network  supplier to an  information  broker which will
create an information  exchange network for a defined healthcare  community that
links the end-users to the industry while adding value to both parties.  This is
essentially what the Company was doing all along; however, it had focused on the
delivery system for its product rather than the product itself.

     The Company  currently  is reviewing  the  business  and revenue  models to
determine the best direction for the OIX activities.

     C5's Activities

     C5's  principal  business is  transaction-based  healthcare  e-business and
information services. C5 owns Health24News.com and Salud.com,  Internet websites
that  provide  healthcare  information,  the first in English  and the second in
Spanish,  and  MediTrader.com,  a web-based  real-time medical equipment auction
site.

     Health24News.com  has  provided  healthcare  information  and articles on a
range of subjects  and  current  news  events on health and  healthcare  issues;
course studies for healthcare  professionals  ranging from patient care and risk
management to human resources solutions; and a Health Mall for the purchase of a
variety of medical  products  ranging  from  diabetic  supplies  to  alternative
medicines. Currently,  Health24News.com has been taken off line and its business
and revenue models are being reviewed.

     Salud.com,   the  Company's  Spanish  language  website,  is  a  healthcare
information  that provides  descriptions  of causes and  preventive and wellness
measures for diseases  ranging from acne to maternity  matters.  Litigation  was
brought regarding the use of the Salud.com domain name. A settlement was reached
during the 1st Quarter of 2002. See Part II, Item 1. "Legal Proceedings."

     MediTrader.com  is an online  marketplace  for buyers  and  sellers of new,
pre-owned  and  refurbished  medical  equipment,  as well as  various  types  of
medical/surgical supplies. It is intended to replace paper-based, cost intensive
procurement processes with web-based, interactive, time saving solutions. C5 has
an affiliate agreement with MD Depot that links its comprehensive medical supply
catalogue on line into the site.

     On May 22, 2001, C5 acquired assets from Millennium  Health  Communications
Inc.  ("MHC")  including  furniture  and  fixtures,   computer  equipment,   and
approximately  315  domain  names  under an asset  purchase  agreement  that was
amended on  September 1, 2001.  Under the  agreement  with MHC,  payment for the
acquired  assets was made by the  issuance of two (2) secured  promissory  notes
under which title to the acquired assets is subject to a security  interest held
by MHC.  The notes are in the face amount of $500,000  and  $460,000 and the due
date has been  extended  to December  31,  2002.  All of C5's  domain  names are
registered with Network Solutions.

Medical Products and Services Division

     SutureMate(R)

     SutureMate(R),  a  patented,   disposable,   surgical  assist  device,  was
initially   introduced  in  1993.  Its  unique  design  facilitates  the  highly
recommended  one-handed  suturing  technique  which is advocated by occupational
safety experts. When one-handed suturing is not used, extra steps are


<PAGE>



required  by the  surgeon or the  assistant  in cutting  the needle  free of the
suture  thread and extra time and hand  movements are required of the surgeon in
manually  adjusting  needles  while  using a  needle  holder  in  most  suturing
processes.  SutureMate(R)  allows  the  surgeon to use a safer,  more  efficient
method of surgical  stitching.  The product has  features  which  include a foam
needle-cushion, and a suture cutting slot.

SutureMate(R) was re-designed in late 1998 and has been re-released since demand
has  increased  due to  statutory  changes  relating  to  needlestick  injuries.
Legislation has been adopted at both the federal and state level. An overview of
state needle safety legislation can be viewed at www.cdc.gov/niosh/ndl-law.html.
This legislation  essentially  requires state agencies with employees at risk to
implement needleless systems and sharps with engineered sharps injury protection
in order to prevent the spread of bloodborne pathogens in the workplace.

The  product  was  re-engineered  and  updated  after  feedback  from over 4,000
surgeons and surgical  technologists  who used or reviewed the product since its
inception.  As a result of the re- design,  the Company  believes that there are
new clinical  advantages and that the product can be produced at a significantly
lower  manufacturing  cost.  These  beliefs  are  based on the fact that the re-
design includes a tent-like configuration with a hidden cutting device contained
between the  adhesive  base and the holding  device.  This allows the surgeon to
separate  the needle from the suture  without a scrub nurse  intervening  with a
scissor.  The cost reduction will result from the fact that the original version
cost  approximately  $6.00 per unit while the new  version  costs  approximately
$1.10 per unit including packaging and sterilization, allowing it to be marketed
in the $4 to $6 range which is more in keeping  with  pricing  for a  disposable
product. Due to its acceptance by user and quality standards, SutureMate(R) is a
"proven" product that complies with current legislation.

     On  Feb  13,  2001,  the  Company   announced  an  agreement  with  DeRoyal
Industries,  Inc. ("DeRoyal") to distribute SutureMate(R) worldwide.  DeRoyal is
the largest privately held healthcare  supplier of safety devices with more than
250  sales   representatives   worldwide.   Formed  in  1973,   DeRoyal   is  an
international,  vertically-integrated  supplier of  institutional  and  consumer
healthcare  products and services,  with 27 subsidiaries and affiliates in seven
states (California,  Florida, Georgia, Oklahoma, South Carolina,  Tennessee, and
Virginia) and ten countries  (Canada,  Costa Rica,  England,  Estonia,  Germany,
Ireland, Italy, the Netherlands,  Sweden and the United States).  DeRoyal's four
business units, Acute Care, Patient Care, Wound Care and OEM (original equipment
manufacturer) produce more than 25,000 products,  including:  rehabilitation and
therapy products,  sports medicine  supports,  orthopedic  bracing and supports,
fiberglass and plaster casting; wound care dressings; unitized surgical delivery
systems,  including TracePak and custom procedural trays;  surgical accessories;
neonatal, labor and delivery products; angiographic,  endoscopic, anesthesia and
temperature  monitoring products; as well as manufacturing services in plastics,
textiles,  electrical  manufacturing,   converting  and  sterilization.  DeRoyal
introduced the re-designated SutureMate(R) at AORN in March, placed an order for
8,000 units for which the  Company  was paid when it made  delivery in May 2001.
DeRoyal carries  SutureMate(R)  in its surgical safety  assessory line, which is
being highly promoted in the current environment of blood borne pathogen concern
and increased safety  legislation.  Since the merger,  the Company has worked to
rekindle this  relationship and DeRoyal placed an order for 8,300  SutureMate(R)
units during the 1st Quarter 2002.

     The Company  continues to ship this  product.  Currently,  the  re-designed
SutureMate(R)  is  manufactured  by  the  Hansen  Plastic  Division  of  Tuthill
Corporation  at their plant  located in  Clearwater,  Florida  ("Tuthill").  The
Company is  continuing  the  process  of  negotiating  additional  manufacturing
sources and original equipment manufacturer sales.

Corporate Developments

     During the last  quarter  of 2001,  Reli-Communications,  Inc.,  a Delaware
corporation  formed in May 2001  ("Reli")  that has  engaged in certain  related
party  transactions  with C5,  invested a total of  $105,216  in the Company for
which the Company is  obligated  to issue  3,507,000  shares of its Common Stock
that remain unissued as of the date hereof. William Danielczyk,  Chairman of the
Company's Board of Directors,  owns 35% of Reli and R. Paul Gray, a Director and
Acting Chief Financial Office, Secretary and Treasurer for the Company, owns 20%
of Reli.


<PAGE>



     From  January  1, 2002 to March 31,  2002,  Reli  invested  $61,500  in the
Company in exchange for which the Company is obligated to issue 2,050,000 shares
of its Common Stock. Such shares remained unissued as of the date hereof.

     In February 2002,  Robert Lyles and David Swor resigned as Directors of the
Company due to other personal commitments. Mr. Novak was appointed a Director to
fill a vacancy on the Board in April 2002.

     The Company was provided administrative offices at office space utilized by
Reli in  Manassas,  Virginia.  This was done on a month  to  month  basis.  This
arrangements was terminated on April 30, 2002.

     On May 10, 2002, the Company  executed an Amendment to the lease  agreement
on its corporate offices.  These offices were leased by Core Care Delaware Inc.,
a  corporation  formed in Delaware in  February  2001 ("Core  Care") that is 50%
owned by Mr.  Lyles,  a Director  of the  Company  prior to his  resignation  in
February  2002.  The  original  lease  began in April  2001  and the  space  was
subleased  to C5. On May 9,  2002,  Core Care  assigned  all  rights,  title and
interest in the lease to the Company.

     As of the date  hereof,  the  remainder of the  convertible  debt to Thomas
Kernaghan ("TK") under the Loan Agreement made in December 1999 is in the amount
of $316,335  plus accrued and unpaid  interest  from March 31, 2000. As of March
31, 2002, the accrued and unpaid interest was $31,900.

     At March 31,  2002,  the Company was  indebted to Dr. G.  Michael  Swor,  a
Director and Chief Executive Officer of the Company,  for $41,563 of advances he
made on behalf of the  Company  that bear  interest at the fixed rate of 10% per
annum that are due on demand.  In addition,  the Company is indebted to Dr. Swor
in the  amount  of  $76,700  to cover the  $51,187  for the  payment  he made to
SouthTrust  Bank  and  other  working  capital  advances.   These  advances  are
non-interest bearing and due on demand.

     At March 31, 2002,  the Company owed Dr. Swor accrued salary of $83,333 and
Timothy Novak, a Director, President and Chief Operating Officer of the Company,
accrued salary of $37,500, neither of which accrue interest:  $30,000 in accrued
salary for a former officer of C5; and The Bentley Group LLC, a Delaware Limited
Liability  Company formed in May 2001  ("Bentley")  that is owned 50% by each of
Mr. Danielczyk and Mr. Gray, outstanding consulting fees of $11,149.


     At the time of the merger,  by virtue of the acquisition of C5, the Company
assumed  certain  liabilities.  In this regard,  the Company is obligated to pay
various promissory notes including the following:

1.   Promissory  Notes  in the  total  face  amount  of  $57,500  to  seven  (7)
     individuals who are  unaffiliated to the Company or C5. The notes carried a
     premium  of 10% of the  principal  amount,  and  entitled  each of the note
     holders to an  additional  premium  of one share of common  stock of C5 for
     each $2 loaned to C5 prior to the merger.  The notes are  convertible  into
     common  shares of C5 at a rate of $.50 per share.  C5 paid the  premium and
     recorded  the 30,000  shares of common stock due as  additional  premium at
     $.05 per share.  None of the 30,000  shares of C5 stock have been issued to
     the respective lenders and the notes were originally due on August 27, 2001
     and were in default at March 31, 2002.

2.   A Secured  Promissory  Note in the face amount of  $500,000  issued May 22,
     2001 by C5 and bearing  interest at a fixed rate of 8.5% per annum  payable
     to MHC as part of the  acquisition by C5 of MHC's assets.  The note was due
     originally on August 22, 2001 with all accrued interest. It was extended to
     December 31, 2001.  MHC has agreed to extend the note to December 31, 2002.
     This  agreement was made in May 2002.  The note is secured by the assets C5
     acquired from MHC.


<PAGE>



3.   A Secured  Promissory  Note in the face amount of $460,000 issued August 1,
     2001 by C5,  which  bears  interest  in the event of default at the rate of
     8.5% per annum and is payable to MHC. The note was  originally  due on July
     31,  2002.  MHC has agreed to extend the note to December  31,  2002.  This
     agreement  was made in May 2002.  The note is  secured  by the assets of C5
     acquired by MHC.

4.   Unsecured  Promissory  Notes in the total face amount of $45,000  issued in
     June  2001 by C5 and  payable  to Mr.  Gray  and Mr.  Novak,  officers  and
     directors  of the Company,  bearing  interest at the fixed rate of 9.5% and
     due on demand.  Mr. Gray and Mr.  Novak have  agreed to extend  these notes
     until December 31, 2002. These agreements were made in May 2002.

     The Company  continues to seek  additional  debt or equity  funding.  Until
fully  converted,  interest as it accrues on the TK debt will  increase the long
term debt of the Company.  In the event  additional debt is raised,  the Company
will incur future  interest  expense.  The TK debt,  if fully  converted and all
warrants are exercised, will dilute the interest of existing shareholders and in
the event additional equity is raised,  management may be required to dilute the
interest of existing  shareholders  further or forego a substantial  interest in
revenues,  if any.  In the event that the  Company  is  successful  in  securing
additional  debt  financing,  the amount of such  financing,  depending upon its
terms, would increase either the short or long term debt of the Company or both.

     The most significant  developments for the Company during the first quarter
2002 were the  settlement of two  lawsuits,  that is the suit brought by IBM and
the suit over the domain name, Salud. See "Legal Proceedings.

Discussion and Analysis

     The  Company  was  founded  in 1992  to  combat  the  potential  spread  of
bloodborne pathogenic infections such as HIV and hepatitis. It has broadened its
mission to  research,  develop,  manufacturing,  marketing  and selling  medical
products and services to the healthcare community.

     The  Company  was in  the  development  stage  until  1993  when  it  began
commercial  shipments of  SutureMate(R),  its first  product.  From inception in
June,  1992  through  December  31,  2001,  the  Company  generated  revenues of
approximately  $2,043,000  from a limited number of customers.  Since  inception
through  December  31,  2001,  the Company has  generated  cumulative  losses of
approximately  $6,882,000.   Although  the  Company  experienced  a  significant
percentage  growth in revenues from fiscal 1992 to fiscal 2001, the Company does
not believe  prior  growth rates are  indicative  of future  operating  results.
During much of 2001 the Company  was  relatively  inactive as it sought a merger
partner and in the last  quarter of 2001,  the Company was  relatively  inactive
while the merger with C5 was being  completed.  There can be no  assurance  that
profitability or significant  revenues on a quarterly or annual basis will occur
in the  future.  Moreover,  the Company  expects to continue to incur  operating
losses through at least June 30, 2003, and there can be no assurance that losses
will not continue after such date.

     As discussed in the independent  auditors' report for the fiscal year ended
December 31, 2001, and in Note 1 of the Financial  Statements  contained herein,
the  operating  losses  incurred  by the  Company  and its  working  capital and
stockholder  deficits  raise  doubt  about its  ability to  continue  as a going
concern. Now that the merger with C5 has been completed,  the Company expects to
experience  growth.  During the first  quarter of 2002,  the  Company's  reduced
operations  were funded by related party equity  investments  and residual sales
and the  Company's  net loss  continued.  The inactive  period during the merger
process caused a significant strain on the Company's  management,  financial and
other  resources.  The Company's  ability to manage any possible  future growth,
should it occur,  will depend on a large  part,  upon the  Company's  ability to


<PAGE>


attract  other  revenue  producing  products  and to continue to expand sales of
existing products.  There can be no assurance that significant problems will not
occur as a result of the merged  operations  of the  Company and C5 and any such
problems  could  have a  material  adverse  effect  on the  Company's  business,
financial condition and results of operations.  As a result of the difficulty in
forecasting  revenue  levels,  the Company  expects to  continue  to  experience
significant fluctuations in its revenues, costs and gross margins, and therefore
its results of operations.

     The Company's  plan of operations for the next twelve months is to focus on
identification  and merger with a significant  revenue  producing  company while
continuing  to focus on building  revenue  from  production  of its  web-enabled
training applications and the other products and services offered by the Company
and C5.

     In this  regard,  Surgical  and C5  decided to proceed  with  merger  plans
because there are certain  synergies that are expected to result from the merged
companies.  The merger brings additional  management and operations  support, as
well as access to growth  capital  and  synergistic  product  lines  related  to
transaction-based healthcare e-business, high-traffic healthcare website portals
and proprietary medical websites and physician practice management software.  It
is anticipated that the existing infrastructure and management of C5 can provide
the depth and stability in management  Surgical has been seeking to improve over
the last few years. As a result of these features,  management believes that the
combination  of its  goals and those  previously  formulated  by C5 will be more
attractive to outside  financial  sources.  C5 will need to further  develop its
existing IS/IT human resource and computer  hardware  infrastructure in order to
support the  development  and deployment of all existing and future  web-enabled
product  lines.  This can be  accomplished  through  either  internal  growth of
technical   staff  and  physical   plant,   vendor   relationship  or  strategic
acquisition.

     As discussed  in Note 2 to the  Financial  Statements  for the period ended
December  31,  2001,  if the  financing  referred to above is not  secured,  the
recoverability of the recorded asset amounts may be impaired.

     In the short term, to fund operations through fiscal 2002, the Company will
be relying upon its revenues and will be seeking additional funds from strategic
alliances with potential clients, its shareholders,  from additional third party
financing or seek third party debt or equity  financing other than those planned
by the current  anticipated  agreements.  The Company  maintained  minimal staff
while the merger was awaiting completion. As a result of the merger, the Company
employed  five (5) people at March 31, 2002 for which Paychex  provides  payroll
services on a full and part-time basis.

     Earlier in 2001,  the  Company  had  required  between $5 and $8 million in
additional capital in the form of debt or equity to fund the continued expansion
of the  Oasis  system  and its  development  to  meet  increased  demand  and to
implement its plans for increased  marketing of its medical device products.  It
is anticipated  that with the merger of C5, the needs of the Company are reduced
to between $2 and $5 million because the synergistic benefits of both companies'
products and services should enhance revenue production and provide economies of
scale to reduce  expenses and gain new business.  Also, C5 brings an established
physical plant,  which includes a fully  integrated NT Network,  e-mail hosting,
web hosting and internal web development  capability.  There can be no assurance
that any long-term financing will be available to the Company or that it will be
on terms that the Company may seek.

Results of Operations for the Three Months Ended March 31, 2002 and 2001

Overview

     From its inception, the Company has incurred losses from operations.  As of
March 31, 2002,  the Company had cumulative  net losses  totaling  approximately
$7,060,000.  During fiscal 2001 and into the 1st Quarter  2002,  the Company was
relatively  inactive  first while it awaited the  completion of the merger of C5
with its wholly owned  subsidiary,  OIX,  Inc. and after the merger,  during its
period of reorganization.


<PAGE>


Financial Position

     As of March 31,  2002,  the  Company  had a deficit of  working  capital of
approximately   $2,288,000,   as  compared  to  a  working  capital  deficit  of
approximately  $705,000 at March 31, 2001. This represents a decrease of working
capital of approximately $1,583,000,  which decrease resulted substantially from
the  reclassification  of the TK loans  from long term  liabilities  to  current
liabilities in 2001 and an increase in indebtedness arising from the acquisition
of C5.

Revenues

     For the three months  ended March 31, 2002 and 2001,  the Company had total
revenues of $6,400 and  $111,359,  respectively.  Revenues  for the three months
ended  March 31, 2002  consist of sale of  SutureMate(R).  For the three  months
ended  March  31,  2001,  revenues  were  derived  from  primarily  from sale of
SutureMate(R) and recognition of prior deferred revenues.

Selling, General, and Administrative Expenses

     For the three months ended March 31, 2002, costs and expenses were $184,146
as compared to $276,306 for the three months ended March 31, 2001. This decrease
is primarily  related to relative  inactive  status and  reduction of operations
while re-establishing the Company's operations.

     In  the  past,  the  Company  focused  on the  design  and  development  of
proprietary  products  and  services.  For fiscal 2001,  the Company  planned to
launch an  aggressive  marketing  plan that was  designed to increase  worldwide
sales of its  products;  however,  such plan was  suspended  while  the  Company
engaged in its negotiations to merge with C5. For fiscal 2002, the Company plans
to  focus  on  further  deployment  of its  SutureMate(R)  product  and  further
development of its e-commerce  products and focus on  identification  and merger
with a significant revenue producing company.

Liquidity and Capital Resources

     The financial  condition,  liquidity  and capital  resources of the Company
should be assessed  in context  with the ability of the Company to continue as a
going concern as discussed in the  independent  auditors'  report for the fiscal
year ended December 31, 2001 and in Note 1 of the Financial Statements contained
herein.

     During the quarter ended March 31, 2002, the Company's operations have been
funded  primarily  from cash flow of $61,500 from Reli. A significant  amount of
those  funds were  expended  on  operating  expenditures,  principally  employee
obligations  and  general  office  expenditures.  This  allowed  the  Company to
continue its internal reorganization.

     There was no net cash used for  investing  for the three months ended March
31, 2002.

     In the short term, to fund  operations  through the balance of fiscal 2002,
the Company will rely on revenues and will seek additional  funds from strategic
alliances with potential clients, its shareholders,  from additional third party
financing or seek third party debt or equity  financing other than those planned
by the current agreements.  Additionally,  the Company anticipates that revenues
will continue to be generated from the sale of  SutureMate(R)  and revenues from
the C5  activities.  Provided that  revenues are  sufficient  and/or  additional
funding is secured,  the  Company  believes  that it can meet its capital  needs
through year end.  There can be no assurance that the Company will be successful
in these efforts.


<PAGE>



Forward-Looking Statements

     This Form 10-QSB includes  "forward-looking  statements" within the meaning
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the
Securities  Exchange  Act of  1934,  as  amended.  All  statements,  other  than
statements of historical  facts,  included or  incorporated by reference in this
Form 10-QSB which address  activities,  events or developments which the Company
expects or anticipates will or may occur in the future, including such things as
future capital  expenditures  (including the amount and nature thereof),  demand
for the Company's  products and services,  expansion and growth of the Company's
business and operations, and other such matters are forward-looking  statements.
These  statements  are based on certain  assumptions  and  analyses  made by the
Company in light of its  experience  and its  perception of  historical  trends,
current conditions and expected future  developments as well as other factors it
believes are appropriate in the circumstances.  However,  whether actual results
or developments will conform with the Company's  expectations and predictions is
subject  to a number of risks and  uncertainties,  general  economic  market and
business  conditions;  the business  opportunities (or lack thereof) that may be
presented  to and pursued by the  Company;  changes in laws or  regulation;  and
other   factors,   most  of  which  are  beyond  the  control  of  the  Company.
Consequently, all of the forward-looking statements made in this Form 10-QSB are
qualified by these cautionary  statements and there can be no assurance that the
actual results or  developments  anticipated by the Company will be realized or,
even if substantially  realized, that they will have the expected consequence to
or effects on the Company or its business or operations.


                                     PART II

Item 1.  Legal Proceedings.

     On March 13, 2001,  the Company was served with a Summons and  Complaint by
IBM in an action  entitled  International  Business  Machines v. Surgical Safety
Products  Inc.  (The  "Action").  The Action was brought in the Circuit Court in
Sarasota Florida. In the Action, IBM brought four (4) causes of action,  namely,
breach of contract, implied contract, account stated and unjust enrichment. Each
cause of action relates to the contract between Surgical and IBM relative to the
delivery of services and  equipment.  Surgical had entered into the  arrangement
with IBM to meet its  commitments  to US  Surgical.  When US Surgical  failed to
perform as expected,  Surgical sought  termination of the arrangement  with IBM.
Effective July 14, 2000, this contract was terminated. IBM is seeking payment of
in excess of $600,000  for  invoices  principally  related to software and labor
associated with  implementing the US Surgical  Agreement.  The Company brought a
motion  to  dismiss  three  (3) of the  causes of  action  that was  denied  and
thereafter  filed a defense.  The Company believed it had an absolute defense to
the breach of contract claim since the agreement provided that the Company could
terminate and provided the payments required for such  termination.  Further the
agreement  required that the Company  approve all work prior to performance  and
the work for which it was invoiced was not  approved.  The implied  contract and
unjust  enrichment  claims can only go forward if the there is no valid contract
since they are alternative pleadings.  The Company believed that it had just and
meritorious defenses to this action. The matter was set for trial in April 2002.
On March 25, 2002, the parties entered into a Stipulation of Settlement  whereby
the Company is to pay IBM $20,000 on or before May 31,  2002.  In the event such
payment is not made,  IBM may enter a final  judgment  against  the  Company for
$100,000 by filing a copy of the  Stipulation.  On the basis of this settlement,
the matter was dismissed with prejudice with the court retaining jurisdiction to
enforce the settlement  terms.  Should the Company not make the required payment
and judgment  were to be entered in the amount of $100,000,  the Company will be
liable to IBM for  $100,000  plus  statutory  interest  from June 1,  2002.  The
Company  believes that this  settlement  was in the best interest of the Company
and its  shareholders as it minimized the potential  exposure should the Company
have been unsuccessful at trial.


<PAGE>



     C5's right to use the  Salud.com  domain name was subject to  litigation in
U.S. District Court for the Southern District of Florida. C5 acquired the domain
name Salud.com as part of the asset  acquisition  from MHC. It also acquired any
liabilities relating to such acquired assets that arise on or after the closing.
In a  case  entitled  Salu,  Inc.  v.  Salud.com,  Inc.  and  Millennium  Health
Communications,  Inc., Case No.  00-3877-CIV,  the plaintiff has listed four (4)
causes of action alleging  Infringement  of a Registered  Trademark under 15 USC
ss.1114,  Infringement  of a  Registered  Trademark  under  15  USC  ss.1125(a),
Dilution of a Famous Mark and  Violations  of Common Law Trademark  Rights.  The
plaintiff is seeking  declaratory and injunctive relief,  transfer or forfeiture
of the domain name, monetary damages, an accounting and treble damages and other
damages  permitted  under 15 USC ss.1117.  The  plaintiff's  complaint was never
served and the first  amended  complaint  that was served in the spring 2001 did
not include  MHC.  The  defendant  made a motion to dismiss  that was denied and
thereafter filed an answer with affirmative  defenses.  It then brought a motion
for summary  judgment on the basis that the word "salud" means health in Spanish
and  therefore  there is no basis for an  infringement  claim for the use in the
domain name. While the motion was pending,  the plaintiff filed a second amended
complaint in August 2001 adding MHC.  The court ruled that the summary  judgment
was moot in light of the  second  amended  complaint.  MHC filed an answer  with
affirmative  defenses  and the  defendants  renewed  their  motion  for  summary
judgment to which is attached affidavit evidence from language experts as to the
common usage of the word  "salud" in Spanish.  Prior to a  determination  on the
motion and during the first quarter of 2002,  the parties  settled.  The parties
agreed  that C5  would  insert  a  disclaimer  on its  websites  that it was not
associated with any of the SALU websites or company.  There were no damages paid
by to  any  party.  The  court  retained  jurisdiction  to  oversee  the  agreed
settlement. The Company believes this settlement resolves satisfactorily for the
Company finally all issues relative to the use of its domain name.

     The Company knows of no other legal  proceedings  to which it is a party or
to which any of its property is the subject or any unsatisfied judgments against
the Company and knows of no other material legal  proceedings which are pending,
threatened or contemplated.

Item 2. Changes in Securities and Use of Proceeds

     There were no changes in the  Company's  securities  in the  quarter  ended
March 31, 2002.

Item 3.  Defaults in Senior Securities

         None

Item 4. Submission of Matters to a Vote of Security Holders.

     No matters were  submitted  to the  Security  Holders for a vote during the
quarter ended March 31, 2002.

Item 5. Other Information

         None

Item 6.  Exhibits and Reports on Form 8-K

     (a) The exhibits  required to be filed  herewith by Item 601 of  Regulation
S-B, as described in the following index of exhibits, are incorporated herein by
reference, as follows:

<TABLE>
<CAPTION>
Exhibit No.             Description
-------------------------------------------------------------------------------
<S>               <C>
2.1               Agreement and Plan of Merger and Reorganization between Surgical Safety Products,
                  Inc., OIX, Inc.  and C5 Health Inc dated September 15, 2001 effective October 26, 2001
                  [14]

3.(I).1           Articles of Incorporation of Surgical Safety Products, Inc., a Florida corporation filed May
                  15, 1992 [1]

3.(I).2           Articles of Amendment filed December 9, 1992 [1]

3.(I).3           Articles of Amendment filed July 19, 1994 [1]
</TABLE>

<PAGE>


<TABLE>
<S>               <C>
3.(I).4           Articles of Amendment filed October 11, 1994 [1]

3.(I).5           Articles of Incorporation of Sheffeld Acres, Inc., a New York Corporation filed May 7,
                  1993 [1]

3.(I).6           Articles of Merger filed in the State of Florida October 12, 1994 [1]

3.(I).7           Certificate of Merger filed in the State of New York February 8, 1995 [1]

3.(I).8           Certificate to Do Business in the State of Florida filed April 11, 1995 [1]

3.(I).9           Certificate of Amendment filed May 1, 1998 [1]

3.(I).10          Certificate of Amendment filed February 28, 2000 [7]

3.(II).1          Bylaws of Sheffeld Acres, Inc., now known as Surgical Safety Products, Inc. [1]

3.(II).2          Amended Bylaws of Surgical Safety Products, Inc. [2]

10.1              Acquisition of Endex Systems, Inc. d/b/a/ InterActive PIE dated December 8, 1997 [1]

10.2              Prepaid Capital Lease Agreement with Community Health Corporation relative to
                  Sarasota Medical Hospital OASiS Installation dated January 30, 1998 [1]

10.3              Letter of Intent with United States Surgical Corporation dated February 12, 1998 [1]

10.4              Form of Rockford Industries, Inc. Rental Agreement and Equipment Schedule to Master
                  Lease Agreement [1]

10.5              Ad-Vantagenet Letter of Intent dated June 19, 1998 [1]

10.6              Distribution Agreement with Morrison International Inc. dated September 30, 1996 [1]

10.7              Distribution Agreement with Hospital News dated August 1, 1997 [1]

10.8              Clinical Products Testing Agreement with Sarasota Memorial Hospital dated January 30,
                  1998 [1]
</TABLE>


<PAGE>


<TABLE>
<S>               <C>
10.9              Real Estate Lease for Executive Offices effective June 1, 1998 [1]

10.10             Employment Agreement with Donald K. Lawrence dated April 1, 1997 [1]

10.11             Employment Agreement with G. Michael Swor dated June 15, 1998 [1]

10.12             Employment Agreement with Frank M. Clark dated June 15, 1998 [1]

10.13             Agreement for Consulting Services with Stockstowatch.com Inc. dated March 30,  1988
                  [1]

10.14             Form of Employee Option Agreement dated July 1994 [1]

10.15             Form of Employee Option Agreement dated 1998 [1]

10.16             Form of Consultants Option Agreement dated July 1994 [1]

10.17             Form of Consultants Option Agreement dated 1998 [1]

10.18             Confidential Private Offering Memorandum dated May 30, 1995 [1]

10.19             Supplement to Private Offering Memorandum dated October 30, 1995 [1]

10.20             Stock Option Agreement with Bay Breeze Enterprises LLC dated April 9, 1998 [1]

10.21             Revolving Loan Agreement, Revolving Note, Security Agreement with SouthTrust Bank
                  dated May 2, 1997 [1]

10.22             Agreement between the Company and T. T. Communications, Inc. dated October 15,
                  1998 [2]

10.23             Agreement between the Company and U.S. Surgical Corporation dated October 28, 1998.
                  [2]

10.24             Collaborative Agreement between the Company and Dr. William B. Saye dated
                  November 16, 1998. [2]

10.25             Kiosk Information System, Inc. Purchase Order dated November 3, 1998 [2]

10.26             Surgical Safety Products 1999 Stock Option Plan adopted January 1999 [2]

10.27             Form of the Employee Option Agreement under the Surgical Safety Products 1999 Stock
                  Option Plan dated January 1999 [2]

10.28             Form of the Director, Consultant and Advisor Option Agreement under the Surgical
                  Safety Products 1999 Stock Option Plan dated January 1999 [2]

10.29             Verio, Inc. Access Service Agreement dated February 16, 1999. [2]
</TABLE>


<PAGE>


<TABLE>
<S>               <C>
10.30             Form of Investor Subscription Documents and Agreements relative to the April 1999 Self
                  Directed Private Placement Offering under Rule 506 of Regulation D. [3]

10.31             Form of the Warrant issued pursuant to the April 1999 Self Directed Private Placement
                  Offering under Rule 506 of Regulation D. [3]

10.32             Consulting Agreement dated April 1999 with Koritz Group, LLC. [3]

10.33             Agreement dated April 1999 with KJS Investment Corporation. [4]

10.34             Agreement dated May 1999 with Ten Peaks Capital Corp. [4]

10.35             Private Partner Network Agreement dated July 30, 1999 with US Surgical [5]

10.36             Staff/Client Leasing Agreement dated October 16, 1999, as amended September 15, 1999
                  [5]

10.37             Agreement dated July 15, 1999 with Triton Capital Inc.[6]

10.38             Effective December 30, 1999, Loan Agreement, Note, Security Agreement, Lender's
                  Warrant, Agent's Warrant, Registration Rights Agreement and Escrow Agreement
                  relative to the December 1999 transaction with Thomson Kernaghan & Co., Inc.  and
                  Amendment thereto. [7]

10.39             Effective January 3, 2000 IBM Customer Agreement and Statement of Work. [7]

10.40             Investment Banking Services Agreement dated February 2, 2000 with Dunwoody
                  Brokerage Services Inc. [8]

10.41             Consulting Agreement dated February 15, 2000 with Global Development Advisors Inc.
                  [8]

10.42             Surgical Safety Products 2000 Stock Option and Award Plan [8]

10.43             Agreement with Steel Beach Productions dated February 29, 2000 [9].

10.44             Agreement with Horizon Marketing Group dated May 16, 2000 [10]

10.45             Agreement with EPIX dated May 25, 2000 [10]

10.46             Amendment to the Company's 2000 Stock Option and Awards Plan dated June 6, 2000
                  [10]

10.47             Revolving Loan Agreement, Revolving Note, Security Agreement with SouthTrust Bank
                  dated June 7, 2000 [10]

10.48             Agreement with AORN effective July 1, 2000 [10]
</TABLE>


<PAGE>


<TABLE>
<S>               <C>
10.49             Agreement with Carver Cross dated July 6, 2000 [10]

10.50             Agreement with U.S. Surgical effective June 28, 2000 [11]

10.51             Agreement with Imagyn dated September 18, 2000 [12]

10.52             Agreement with Haemacure dated September 19, 2000 [12]

10.53             Agreement with Storz dated September 29, 2000 [12]

10.54             Agreement with Quantum dated October 6, 2000 [12]

10.55             Agreement with Stryker dated October 9, 2000 [12]

10.56             Property Lease dated October 13, 2000 [12]

10.57             Agreement with GDA dated October 25, 2000 [12]

10.58             Loan Cancellation and Settlement Agreement with Thomson Kernaghan & Co.  Ltd.
                  effective February 7, 2001 [13]

10.59             Term Sheet for merger with Emagicsoft Technologies Inc. dated February, 2001 [13]

10.60             Selective HR Solutions Agreement dated March 2001. [13]

10.61             DeRoyal Industries, Inc.  Agreement dated 2001 [13]

10.62             Lock Out Agreement dated October 5, 2001 between Surgical Safety Products, Inc., C5
                  Health, Inc.  and Dr. Swor. [15]

10.63             Form of the Convertible Secured Promissory Note of C5 Assumed at the Merger [20]

10.64             Secured Promissory Note to Millennium dated May 2001 [20]

10.65             Extension Agreement of Millennium May 2001 assumed at the Merger [20]

10.66             Secured Promissory Note to Millennium dated August 2001 assumed at the Merger [20]

10.67             Letter Agreement from Millennium extending May and August 2001 Notes to December
                  31, 2002 [20]

10.68             Form of Unsecured Promissory Note due to Mr. Novak and Mr. Gray assumed at the
                  Merger [20]

10.69             Letter Agreement from Mr. Novak extending due date of Unsecured Promissory Note to
                  December 31, 2002 [20]

10.70             Letter Agreement from Mr. Gray extending due date of Unsecured Promissory Note to
                  December 31, 2002 [20]
</TABLE>


<PAGE>


<TABLE>
<S>               <C>
10.71             Lease Agreement, Assignment and Amendment for Corporate Offices [20]

13.1              Definitive Proxy Statement filed February 28, 2000 [8]

16.1              Letter on change of certifying accountant pursuant to Regulation SK Section 304(a)(3)
                  [16]

16.2              Letter on change of certifying accountant pursuant to Regulation SK Section 304(a)(3)
                  [17]

16.3              Letter dated November 16, 2001 from Kerkering, Barbario & Co, PA to the SEC [18]

16.4              Letter dated November 22, 2001 from Kerkering, Barbario & Co, PA to the SEC  [18]

16.5              Letter dated January 7, 2002 from Kerkering, Barbario & Co., PA to the SEC. [19]
----------
</TABLE>


[1]  Previously filed with the Company's Form 10SB

[2]  Previously filed with the Company's Amendment No. 1 to the Form 10SB

[3]  Previously  filed with the Company's Form 10QSB for the Quarter ended March
     30, 1999

[4]  Previously  filed with the Company's  Form 10QSB for the Quarter ended June
     30, 1999

[5]  Previously filed with the Company's Amendment No. 2 to the Form 10SB

[6]  Previously  filed  with the  Company's  Form  10QSB for the  Quarter  ended
     September 30, 1999

[7]  Previously filed with the Company's Form S-3 on March 2, 2000.

[8]  Previously  filed with the  Company's  Form 10KSB for the fiscal year ended
     December 31, 1999.

[9]  Previously  filed with the Company's Form 10QSB for the Quarter ended March
     31, 2000.

[10] Previously  filed with the Company's  Form 10QSB for the Quarter ended June
     30, 2000.

[11] Previously  filed with the Company's  Amendment 3 to the Form 10QSB for the
     Quarter ended June 30, 2000.

[12] Previously  filed  with the  Company's  Form  10QSB for the  Quarter  ended
     September 30, 2000.

[13] Previously  filed with the  Company's  Form 10KSB for the fiscal year ended
     December 31, 2000.

[14] Previously filed with the Company's Form 8K filed October 4, 2001


<PAGE>



[15] Previously  filed  with the  Company's  Form  10QSB for the  Quarter  ended
     September 30, 2001.

[16] Previously  filed  with  the  Company's  Form  8K  relative  to  change  of
     accountants on November 16, 2001

[17] Previously  filed  with the  Company''  Form  8K/A  relative  to  change of
     accountants on November 21, 2001

[18] Previously  filed  with  the  Company's  Form  8K  relative  to  change  of
     accountants on November 29, 2001

[19] Previously  filed  with  the  Company's  Form  8K  relative  to  change  of
     accountants on May 9, 2002

[20] Previously  filed with the Company's  Form 120KSB for the fiscal year ended
     December 31, 2001

     (b) Reports on Form 8-K were filed during the quarter  ended March 31, 2002
as follows:

     Form 8K filed October 4, 2001  reporting  under Item 5 the execution of the
     C5 Merger  Agreement  to be effective at the time of filing with the States
     of Florida and Delaware.  This filing was amended to included the Financial
     Statements of C5 on the Form 8K/A filed on March 11, 2002.

     There were no other Form 8K filings made during this quarter.


<PAGE>


                                   SIGNATURES

     In accordance  with Section 12 of the Securities  Exchange Act of 1934, the
registrant caused this Registration  Statement to be signed on its behalf by the
undersigned, thereunto duly authorized.




                           Surgical Safety Products, Inc. (Registrant)


Date: May 31, 2002         By: /s/ R.  Paul Gray
                           ---------------------------------------
                           R.  Paul Gray
                           Secretary, Treasurer
                           and Acting Chief Financial Officer