SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

(MARK ONE)

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

                For the quarterly period ended September 30, 2002

                                       Or

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

              For the transition period from ________ to _________

                         COMMISSION FILE NUMBER 0-25413


                                   REINK CORP.
        (Exact name of Small Business Issuer as Specified in its Charter)


                       DELAWARE                                 65-0602729
             (State or Other Jurisdiction                      (IRS Employer
           of Incorporation or Organization)                 Identification No.)

               2550 Haddonfield Road, Pennsauken, New Jersey 08110

                    (Address of Principal Executive Offices)

                                 (856) 488-9599
                (Issuer's Telephone Number, Including Area Code)

         Check whether the issuer (1), has filed all reports required to be
filed by Section 13 or 15(d) of The Securities Exchange Act of 1934 during the
preceding 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___


                                   APPLICABLE ONLY TO CORPORATE  ISSUERS

State the number of shares outstanding of each of the issuer's classes of common
equity as of the latest practicable date: As of November 14, 2002 the Registrant
had 21,652,850 shares of Common Stock outstanding.

            Transmittal Small Business Disclosure Format (check one)


Yes ______  No  ___x___



<PAGE>






                                   REINK CORP.
                                   FORM 10-QSB
                    For the Quarter Ended September 30, 2002


                                    Index                                   Page
                                                                          Number

PART I         CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

Item 1         Balance Sheet at September 30, 2002                             3

               Statements of Operations for the three and nine months
                     ended September 30, 2002 and September 30, 2001           4

               Statements of Cash Flows for the nine months
                     ended September 30, 2002 and September 30, 2001           5

               Notes to Consolidated Financial Statements                  6 - 8

Item 2         Management's Discussion and Analysis or Plan of Operation  9 - 10

Item 3         Controls and Procedures                                        11

PART II

Item 1         Legal Proceedings                                              12
Item 2         Changes in Securities                                          12
Item 3         Defaults Upon Senior Securities                                12
Item 4         Submission of Matters to a Vote of Security Holders            12
Item 5         Other Information                                              12
Item 6         Exhibits and Reports on Form 8 - K                             12
Item 7         Signatures                                                13 - 14




                                        2

<PAGE>

                          REINK CORP. AND SUBSIDIARIES

                           CONSOLIDATED BALANCE SHEET
                               SEPTEMBER 30, 2002
                                   (unaudited)

<TABLE>
<CAPTION>
                                     ASSETS

CURRENT ASSETS
<S>                                                                                                               <C>
                         Cash and Cash Equivalents                                                                $ 166,058
                         Accounts Receivable (less allowance for doubtful accounts of $11,700)                      942,159
                         Inventories                                                                                472,529
                         Prepaid Expenses and Other Current Assets                                                   22,530
                                                                                                                    ------
                              TOTAL CURRENT ASSETS                                                                1,603,276

PROPERTY, PLANT AND EQUIPMENT,net                                                                                 1,124,129

GOODWILL                                                                                                          1,012,030

PATENTS                                                                                                              99,000
                                                                                                                    ------
                                                                                                               $  3,838,435

       LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
                         Accounts Payable                                                                       $ 1,917,958
                         Accrued Expenses (including $123,450 to a related party)                                   281,178
                         Due to Financing Company                                                                   158,346
                         Due to Related Party                                                                       203,600
                         Notes Payable - Related Parties (including accrued interest
                                   of $142,500)                                                                     475,000
                         Notes Payable (including accrued interest of $16,452)                                      201,452
                         Mortgage Payable                                                                           600,000
                                                                                                                   -------
                              TOTAL CURRENT LIABILITIES                                                           3,837,534
                                                                                                                  ---------


STOCKHOLDERS' EQUITY
                         Common Stock, $.001 par value, 100,000,000 shares authorized,                               21,653
                            21,652,850 shares issued and outstanding
                         Additional Paid-In-Capital                                                               6,285,847
                         Accumulated Deficit                                                                     (6,306,599)
                                                                                                                 -----------
                              TOTAL STOCKHOLDERS' EQUITY                                                                901
                                                                                                                       ---
                                                                                                               $  3,838,435
</TABLE>



                 See notes to consolidated financial statements

                                        3
<PAGE>
                          REINK CORP. AND SUBSIDIARIES

                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (unaudited)
<TABLE>
<CAPTION>

                                                                   Three Months Ended                   Nine Months Ended
                                                                   ------------------                   -----------------
                                                            Sept. 30, 2002     Sept. 30, 2001    Sept. 30, 2002   Sept. 30, 2001
                                                            --------------     --------------    --------------   --------------

<S>                                                               <C>               <C>              <C>              <C>
REVENUES                                                          $ 1,915,212       $ 1,918,838      $ 6,708,522      $ 6,862,527

COST OF GOODS SOLD                                                  1,099,655         1,557,969        4,117,309        4,723,449
                                                                   ----------        ----------       ----------       ---------
              GROSS PROFIT                                            815,557           360,869        2,591,213        2,139,078
                                                                     --------          --------       ----------       ---------

OPERATING EXPENSES
              Selling, general and administrative                     644,286           736,515        1,988,964        2,173,658
              Non-cash compensation and fees                                -                 -                -          390,150
              Research and development                                 40,147            41,491          102,283          137,307
              Depreciation and amortization                            51,342            82,119          172,736          246,254
                                                                      -------           -------         --------         -------
              TOTAL OPERATING EXPENSES                                735,775           860,125        2,263,983        2,947,369
                                                                     --------          --------       ----------       ---------

INCOME (LOSS) FROM OPERATIONS                                          79,782          (499,256)         327,230         (808,291)

INTEREST EXPENSE                                                       58,298            29,430          213,592          121,153
                                                                      -------           -------         --------         -------

              NET INCOME (LOSS)                                     $  21,484         $ (528,686)      $ 113,638        $ (929,444)
                                                                    =========        ===========      ==========       ===========

NET INCOME (LOSS) PER SHARE, BASIC AND DILUTED                        $  0.00            $ (0.03)         $ 0.01           $ (0.05)
                                                                      =======           ========         =======          ========

WEIGHTED AVERAGE NUMBER OF SHARES USED IN
                                        COMPUTATION                21,652,850         20,507,851      21,015,350        20,507,851
                                                                  ===========        ===========      ===========      ==========

</TABLE>


                 See notes to consolidated financial statements
                                        4
<PAGE>
                          REINK CORP. AND SUBSIDIARIES

                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (unaudited)
<TABLE>
<CAPTION>
                                                                                           Nine Months Ended September 30,
                                                                                               2002              2001
                                                                                               ----              ----

CASH FLOWS FROM OPERATING ACTIVITIES:
<S>                                                                                         <C>            <C>
                Net income (loss)                                                           $ 113,638      $ (929,444)
                                                                                            ----------      -----------

                Adjustments ot reconcile net income (loss) to net cash (used in)
                provided by operating activities:
                   Depreciation and amortization                                              172,736         246,254
                   Stock issued for services                                                        -         390,150
                   Warrants issued in connection with notes payable                            33,221               -

                Changes in operating assets and liabilities:
                  Accounts receivable                                                        (221,536)         (1,279)
                  Inventories                                                                 129,017          70,648
                  Prepaid expenses and other current assets                                   (15,500)          1,000
                  Other assets                                                                      -          (6,930)
                  Accounts payable and accrued expenses                                      (236,577)        464,263
                                                                                             ---------       -------
                      Total Adjustments                                                      (138,639)      1,164,106
                                                                                             ---------      ---------

                NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES                           (25,001)        234,662
                                                                                              --------       -------

CASH FLOWS FROM INVESTING ACTIVITIES:
                Purchase of fixed assets                                                      (28,647)        (90,988)
                Purchase of patents                                                                 -         (80,000)
                                                                                               -------         --------
                  NET CASH USED IN INVESTING ACTIVITIES                                       (28,647)       (170,988)
                                                                                              --------       ---------

CASH FLOWS FROM FINANCING ACTIVITIES
                Repayment of bank loans                                                             -        (242,860)
                Repayment of borrowings to financing company, net                            (156,920)              -
                Proceeds from issuance of notes payable                                       185,000          50,000
                Principal payments on mortgage payable                                              -          (3,297)
                Proceeds from sales of common stock and warrants                               80,000               -
                                                                                              -------        --------
                  NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES                         108,080        (196,157)
                                                                                             --------        ---------

NET INCREASE (DECREASE) IN CASH                                                                54,432        (132,483)

CASH AT BEGINNING OF YEAR                                                                     111,626         140,531
                                                                                              --------        -------

CASH AT END OF PERIOD                                                                       $ 166,058         $ 8,048
                                                                                            ==========        =======


</TABLE>

                 See notes to consolidated financial statements
                                        5


<PAGE>


                          REINK CORP. AND SUBSIDIARIES
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2002
                                   (unaudited)


1.       BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements have been prepared
in accordance with generally accepted accounting  principles for interim
financial  information and the instructions to Form 10-QSB. Accordingly, they
do not include all of the information and footnotes required by generally
accepted accounting principles for complete financial statements. In the opinion
of management, all adjustments (consisting of normal accruals) considered
necessary for a fair presentation have been included. Operating results for the
nine months ended September 30, 2002 are not necessarily indicative of the
results that may be expected for the full fiscal year ending December 31, 2002.
For further information, refer to the financial statements and footnotes
included on Form 10-KSB for the year ended December 31, 2001.

2.       NEW ACCOUNTING PRONOUNCEMENTS

a.) In July 2001, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards SFAS No. 141, "Business Combinations" and SFAS
No. 142, "Goodwill and Other Intangible Assets." SFAS No. 141 is effective for
all business combinations completed after September 30, 2001. SFAS No. 142 is
effective for fiscal years beginning after December 15, 2001. Effective January
1, 2002, the Company adopted SFAS No. 142, which eliminates the amortization for
goodwill and other intangible assets with indefinite lives. Intangible assets
with lives restricted by contractual, legal, or other means will continue to be
amortized over their useful lives. Goodwill and other intangible assets not
subject to amortization are tested for impairment annually or more frequently if
events or changes in circumstances indicate that the asset might be impaired.
SFAS No. 142 requires a two-step process for testing impairment. First, the fair
value of each reporting unit is compared to its carrying value to determine
whether an indication of impairment exists. If impairment is indicated, then the
implied fair value of the reporting unit's goodwill is determined by allocating
the unit's fair value to its assets and liabilities (including any unrecognized
intangible assets) as if the reporting unit had been acquired in a business
combination. The amount of impairment for goodwill and other intangible assets
is measured as the excess of its carrying value over its implied fair value. If
a portion of the Company's goodwill or intangible assets is impaired, then the
Company will have to include an impairment charge on its statement of
operations, which will have the effect of reducing net income.

The management of the Company prepared an analysis of its evaluation of the fair
value amount of its goodwill and determined that the fair value exceeded the
carrying amount as of June 30, 2002 and consequently, no impairment exists as
such date. Management believes that there have been no material changes which
would impact on this evaluation and therefore no impairment exists as of
September 30, 2002.

In  accordance  with SFAS No. 142,  the  Company  discontinued  amortization  of
goodwill  effective  January 1, 2002.  The pro forma  effects of the adoption of
SFAS No. 142 on net income (loss) is as follows:
<TABLE>
<CAPTION>

                                                                 Nine Months Ended September 30,
                                                              ----------------------------------
                                                                 2002              2001
                                                                 ------           ------
<S>                                                            <C>              <C>
      Net income (loss), as reported                           $113,638         $(929,444)
      Amortized portion of goodwill                             --                 99,000
                                                              ------------     ------------
      Net income (loss), pro forma                             $113,638         $(830,444)
                                                              ============     ============
</TABLE>




                                        6


b.) On April 30, 2002, the FASB issued SFAS No. 145, "Rescission of FASB
Statement No. 4, 44 and 64, Amendment of FASB Statement No.13, and Technical
Corrections." The rescission of SFAS No.4, "Reporting Gains and Losses from
Extinguishments, and SFAS No.64, "Extinguishments of Debt Made to Satisfy
Sinking Fund Requirements," which amended SFAS No.4 will affect income statement
classification of gains and losses from extinguishment of debt. SFAS No.4
requires that gains and losses from extinguishment of debt be classified as an
extraordinary item, if material. Under SFAS No. 145, extinguishment of debt is
now considered a risk management strategy by the reporting enterprise and the
FASB does not believe it should be considered extraordinary under the criteria
in APB Opinion No.30, "Reporting the Results of Operations-Reporting the Effects
of Disposal of a Segment of a Business, and Extraordinary, Unusual and
Infrequently Occurring Events and Transactions", unless the debt extinguishment
meets the unusual in nature and infrequency of occurrence criteria in APB
Opinion No. 30. SFAS No. 145 will be effective for fiscal years beginning after
May 15, 2002. Upon adoption, extinguishments of debt shall be classified under
the criteria in APB Opinion No. 30.

c.) In June 2002, the FASB issued SFAS No.146, "Accounting for Costs Associated
with Exit or Disposal Activities". SFAS No. 146 addresses financial accounting
and reporting for costs associated with exit or disposal activities and
nullified Emerging Issues Task Force Issue No. 94-3, "Liability Recognition for
Certain Employee Termination Benefits and Other Costs to Exit an Activity
(including Certain Costs Incurred in a Restructuring)". SFAS No. 146 requires
that a liability for a cost associated with an exit or disposal activity be
recognized when the liability is incurred. A fundamental conclusion reached by
the FASB in this statement is that an entity's commitment to a plan, by itself,
does not create a present obligation to others that meets the definition of a
liability. SFAS No. 146 also establishes that fair value is the objective for
initial measurement of the liability. The provisions of this statement are
effective for exit or disposal activities that are initiated after December 31,
2002, with early application encouraged. The Company has not yet determined the
impact of SFAS No.146 on its financial position and results of operations, if
any.


3.       NOTES PAYABLE - RELATED PARTY

At December 31, 2001, the Company had advances from a shareholder in the amount
of $220,000 due on demand and accrued interest of $88,000, bearing interest at
3% per month. Effective January 1, 2002, the lender agreed to a new rate of 14%
per annum on the aggregate balance of $308,000, with all other terms remaining
unchanged.

At December 31, 2001, the Company had advances from a shareholder in the amount
of $132,500, including a fee for delays in payment of $20,000. The balance on
the note at September 30, 2002 remains $132,500. The holder of the note has
waived any defaults.

4.       NOTES PAYABLE

In April 2002, the Company received an aggregate of $185,000 of bridge financing
of which $125,000, $50,000 and $10,000 was due on June 2, 2002, June 24, 2002
and July 1, 2002, respectively. In consideration of the loans, the Company
issued an aggregate of 103,600 warrants exercisable anytime over a period
ranging from three to five years to purchase one share of common stock for each
warrant at $0.50 per share. The Company recorded a charge of approximately
$33,000 related to the issuance of such warrants. The aforementioned loans bear
interest ranging from twenty-five percent (25%) to thirty percent (30%) per
annum commencing on the due date of the loans, which have not yet been repaid.

In May 2002, the Company entered into an agreement with The Thornwater Company,
L.P. ("Thornwater") to raise up to $2 million in secured convertible promissory
notes. The notes are to be sold in units of $50,000 per unit with a minimum
offering of five units and a maximum offering of 40 units. The notes will bear
interest at eight percent (8%) per annum with the option to convert into common
shares of the Company at $0.30 per share (originally $0.55 per share). The
Company will pay a fee of twelve percent (12%) of gross proceeds from each
issuance if the investor is referred by Thornwater, and five percent (5%) of
gross proceeds if the investor is referred by the Company. In addition, in
accordance with the agreement, the Company will issue warrants to Thornwater at
a strike price of $0.66 per share to purchase the Company's stock at a rate
equal to ten percent (10%) of the number of shares that the notes being issued
are convertible. As of September 30, 2002, the Company has not sold the minimum
offering of five units.



                                        7
<PAGE>

5.       MORTGAGE PAYABLE

The Company's mortgage of $600,000 was due on August 31, 2002. The Company is
seeking to refinance its mortgage or seeking a short-term extension of the due
date of such debt and as of September 30, 2002, no agreement has been reached.
There is no assurance that the Company will be successful in obtaining the
aforementioned refinancing and/or extension of its mortgage. In the interim, the
Company is continuing to make monthly interest payments per the expired
agreement while negotiating new terms.

6.     STOCKHOLDERS' DEFICIT

In April 2002, the Company issued 300,000 shares of common stock to two officers
of the Company for services previously rendered. The Company had recorded an
expense and an accrued liability of $90,000 at December 31, 2001 for the
issuance of such shares.

Also in April 2002, the Company issued 975,000 shares of common stock and
487,000 warrants for $312,000. The Company had previously received $232,000 in
December 2001, and the balance of $80,000 was received in March 2002.

7.    LITIGATION

During June 1999, the Company entered into a Product Development and
Manufacturing agreement with FAES USA, Inc. (FAES). In March 2000, the Company
was sued for breach of contract for approximately $250,000. The Company and FAES
entered into a settlement agreement in June 2001 whereby FAES will receive
credit for Reink product, at the Company's selling price of $241,000, with the
full amount to be satisfied by December 2002. During the quarter ended June 30,
2002, the Company fully satisfied this settlement agreement.

In February 2001, Tiger Direct, Inc. ("Tiger") filed a complaint in the Superior
Court of New Jersey against the Company alleging breach of contract and seeking
damages in the amount of $22,747. In May 2001, the Company filed a defense based
upon the failure of Tiger to obtain written approval of the advertising text and
layout as per the agreement. During the quarter ended June 30, 2002, the
complaint was dismissed with the Company making a payment of $11,250.







                                        8
<PAGE>


ITEM 2            MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

NINE MONTHS ENDED SEPTEMBER 30, 2002 AS
COMPARED TO NINE MONTHS ENDED SEPTEMBER 30, 2001

REVENUES - Total revenues decreased to $6,708,522 for the nine months ended
September 30, 2002, compared to $6,862,527 for the same period last year. This
decrease was due to decreased sales in remanufactured laser toner cartridges.
For the three months ended September 30, 2002, total revenues decreased to
$1,915,212 compared to $1,918,838 for the same period last year.

GROSS PROFIT - Gross profit increased to $2,591,213 for the nine months ended
September 30, 2002, compared to $2,139,078 for the same period last year. In
addition, the gross profit margin increased over the same period from 31% to
39%. For the three month period ended September 30, 2002, the gross profit
increased to $815,557 compared to $360,869 for the same period last year and the
related gross profit margin percentage increased over the same period from 19%
to 43%. This was due to the increased sales of inkjet related products, which
have larger margins.

OPERATING EXPENSES - Operating expenses decreased to $735,775 and $2,263,983 for
the three and nine months ended September 30, 2002, compared to $860,125 and
$2,947,369 for the same periods last year. Selling, general and administrative
expenses were 34% and 30% of sales for the three and nine months ended September
30, 2002, compared to 38% and 32% of sales during the same period last year
(exclusive of non-cash charges). The decrease in operating expenses is due to
reductions in depreciation and research and development. The Company has made no
new major capital asset purchases and certain other assets have become fully
depreciated, along with general cutbacks in research and development.

NET INCOME - As a result of the above, the Company recorded net income of
$21,484 and $113,638 for the three and nine months ended September 30, 2002,
compared with losses of ($528,686) and ($929,444) for the same periods last
year. The net loss for the nine-month period ended September 30, 2001 included
$390,150 of non-cash compensation.

LIQUIDITY AND CAPITAL RESOURCES

The Company has financed its cash requirements primarily through operations,
bank borrowings, and sales of its securities to accredited investors. The
Company currently has a credit facility with an asset-based lender providing a
$1,000,000 line based on 80% of eligible accounts receivable. The facility
allows for an up front fee of 1.25% of the accounts receivable financed and
interest at prime plus 4% while the account remains outstanding. The facility is
secured by a first lien on all assets of the Company, and is for a term of one
(1) year with one (1) year renewal periods.

As of September 30, 2002, the Company had a working capital deficiency of
approximately $2,234,000 including the mortgage payable of $600,000, which was
due August 31, 2002. The Company has no long-term debt. The auditors' report on
the financial statements included in the financial statements at December 31,
2001 contains an explanatory paragraph about the Company's ability to continue
as a going concern. The Company expects that the growth and expansion of
operations will require capital infusions of a minimum of $1,000,000 necessary
to fund the purchase of inventory and to meet the Company's working capital
needs. During April 2002 the Company borrowed an aggregate of $185,000 of bridge
financing which has not been repaid when due. Consequently, the Company is
paying a default rate of interest of twenty-five percent (25%) and thirty
percent (30%) on these loans. The Company is seeking to raise up to $2,000,000
through the issuance of secured convertible promissory notes to accredited
investors. In addition, the Company has an agreement from its largest supplier
to write off $300,000 upon receiving a lump sum payment of $250,000 from the
proceeds of the new financing. The Company is seeking to refinance its $600,000
mortgage which was due on August 31, 2002 or seeking a short-term extension of
the due date of such mortgage. In the interim, the Company is continuing to make
payments per the expired agreement, while negotiating new terms. There can be no
assurances that the Company will be successful in obtaining the aforementioned
financing or refinancing and/or extension of its mortgage. If it is not
successful, the Company would seek to negotiate other terms for the issuance of
debt, and/or pursue bridge financing, negotiate with suppliers for a reduction
of debt through issuance of stock, and seek to raise equity through the sale of
its common stock.



                                        9
<PAGE>

Except as provided above, the Company has no present commitment that is likely
to result in its liquidity increasing or decreasing in any material way. In
addition, except as noted above, the Company knows of no trend, additional
demand, event or uncertainty that will result in, or that is reasonably likely
to result in, the Company's liquidity increasing or decreasing in any material
way. The Company has no material commitments for capital expenditures. The
Company knows of no material trends, favorable or unfavorable, in the
Registrant's capital resources.


NEW ACCOUNTING PRONOUNCEMENTS

On April 30, 2002, the FASB issued SFAS No. 145, "Rescission of FASB Statement
No. 4, 44 and 64, Amendment of FASB Statement No.13, and Technical Corrections".
The rescission of SFAS No.4, "Reporting Gains and Losses from Extinguishments",
and SFAS No.64, "Extinguishments of Debt Made to Satisfy Sinking Fund
Requirements", which amended SFAS No.4 will affect income statement
classification of gains and losses from extinguishment of debt. SFAS No.4
requires that gains and losses from extinguishment of debt be classified as an
extraordinary item, if material. Under SFAS No. 145, extinguishment of debt is
now considered a risk management strategy by the reporting enterprise and the
FASB does not believe it should be considered extraordinary under the criteria
in APB Opinion No.30, "Reporting the Results of Operations-Reporting the Effects
of Disposal of a Segment of a Business, and Extraordinary, Unusual and
Infrequently Occurring Events and Transactions", unless the debt extinguishment
meets the unusual in nature and infrequency of occurrence criteria in APB
Opinion No. 30. SFAS No. 145 will be effective for fiscal years beginning after
May 15, 2002. Upon adoption, extinguishments of debt shall be classified under
the criteria in APB Opinion No. 30.

In June 2002, the FASB issued SFAS No.146, "Accounting for Costs Associated with
Exit or Disposal Activities". SFAS No. 146 addresses financial accounting and
reporting for costs associated with exit or disposal activities and nullified
Emerging Issues Task Force Issue No. 94-3, "Liability Recognition for Certain
Employee Termination Benefits and Other Costs to Exit an Activity (including
Certain Costs Incurred in a Restructuring)". SFAS No. 146 requires that a
liability for a cost associated with an exit or disposal activity be recognized
when the liability is incurred. A fundamental conclusion reached by the FASB in
this statement is that an entity's commitment to a plan, by itself, does not
create a present obligation to others that meets the definition of a liability.
SFAS No. 146 also establishes that fair value is the objective for initial
measurement of the liability. The provisions of this statement are effective for
exit or disposal activities that are initiated after December 31, 2002, with
early application encouraged. The Company has not yet determined the impact of
SFAS No.146 on its financial position and results of operations, if any.

FORWARD LOOKING STATEMENTS

This Form 10-QSB and other reports filed by the Company from time to time with
the Securities and Exchange Commission (collectively the "Filings") contain or
may contain forward looking statements and information that are based upon
beliefs of, and information currently available to, the Company's management as
well as estimates and assumptions made by the Company's management.

When used in the filings the words "anticipate", "believe", "estimate",
"expect", "future", "intend", "plan" and similar expressions as they relate to
the Company or the Company's management identifying forward looking statements.
Such statements reflect the current view of the Company with respect to future
events and are subject to risks, uncertainties and assumptions relating to the
Company's operations and results of operations and any businesses that may be
acquired by the Company. Should one or more of these risks or uncertainties
materialize, or should the underlying assumptions prove incorrect, actual
results may differ significantly from those anticipated, believed, estimated,
intended or planned.

The Securities and Exchange Commission (SEC) recently issued proposed guidance
for disclosure of critical accounting policies. The SEC defines "critical
accounting policies" as those that require application of management's most
difficult, subjective or complex judgments, often as a result of the need to
make estimates about the effects of matters that are inherently uncertain and
may change in subsequent periods. The Company plans to adopt the disclosure
requirements regarding critical accounting policies once the final rules are
required to be adopted.





                                       10

<PAGE>

         ITEM 3            CONTROLS AND PROCEDURES

         The Company's Chief Executive Officer and Chief Financial Officer have
         evaluated the Company's disclosure controls and procedures (as such
         term is defined in Rule 13a-14 (c) under the Exchange Act) as of a date
         within 90 days of the date of filing of this Form 10-QSB. Based upon
         such evaluation, the Company's Chief Executive Officer and Chief
         Financial Officer have concluded that such controls and procedures are
         effective to ensure that the information required to be disclosed by
         the Company in the reports it files under the Exchange Act is gathered,
         analyzed and disclosed with adequate timeliness. There have been no
         significant changes in the Company's internal controls or in other
         factors that could significantly affect internal controls subsequent to
         the date of the evaluation described above.





                                       11

<PAGE>

         REINK CORP.

         PART II
         OTHER INFORMATION

         Item 1       Legal Proceedings

                      In February 2001, Tiger Direct, Inc ("Tiger") filed a
                      complaint in the Superior Court for New Jersey against
                      Reink Corp. alleging breach of contract and seeking
                      damages in the amount of $22,747. In May 2001, the Company
                      filed a defense based upon the failure of Tiger to obtain
                      written approval of the advertising text and layout as per
                      the agreement. During the quarter ended June 30, 2002, the
                      complaint was dismissed with the Company making a payment
                      of $11,250.

                      There have been no other material changes to the pending
                      legal proceedings more fully described in the Company's
                      Form 10-KSB for the period ended December 31, 2001.

         Item 2       Changes in Securities

                      In April 2002, the Company issued 300,000 shares of common
                      stock to two officers of the Company for services
                      previously rendered. The Company had recorded an expense
                      and an accrued liability of $90,000 at December 31, 2001
                      for the issuance of such shares.

                      Also in April 2002, the Company issued 975,000 shares of
                      common stock and 487,000 warrants for $312,000. The
                      Company had previously received $232,000 in December 2001,
                      and the balance of $80,000 was received in March 2002.

         Item 3       Defaults Upon Senior Securities

                      None

         Item 4       Submission of Matters to a Vote of Security Holders

                      None

         Item 5       Other Information

                      None

         Item 6       Exhibits and Reports on Form 8-K
                      (a)   Exhibits
                                  Exhibit (99)
                      (b)   Reports on Form 8-K
                                   None

         SIGNATURES

                      In accordance with the requirements of the Securities
         Exchange Act of 1934 the Registrant has duly caused this report to be
         signed on its behalf by the undersigned hereunto duly authorized.


                                                    REINK CORP.
                                                    (Registrant)

         Date: November 14, 2002.                    By:   William E. Gallagher
                                                           ---------------------
                                                           President

                                       12

<PAGE>

                                  CERTIFICATION
                      PURSUANT TO 18 U. S. C. SECTION 1350
                    AS ADOPTED PURSUANT TO SECTION 906 OF THE
                           SARBANES-OXLEY ACT OF 2002

     In connection  with the Quarterly  Report of Reink Corp. (the "Company") on
Form  10-QSB  for the  period  ending  September  30,  2002,  as filed  with the
Securities  and  Exchange  Commission  on the date  hereof (the  "Report"),  the
undersigned  hereby  certify,  pursuant to 18 U. S. C. section  1350, as adopted
pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that:


(a)      the Report fully complies with the requirements of section 13(a) or
                  15(d) of the Securities Exchange Act of 1934; and

(b)      the information contained in the Report fairly presents, in all
                  material respects, the financial condition and results of the
                  operations of the Company.


Date: November 14, 2002.


                                                  Reink Corp.

                                                  / s / William E. Gallagher
                                                  ------------------------------
                                                   William E. Gallagher
                                                   President and
                                                   Chief Executive Officer


                                                  / s / William Smith
                                                  ------------------------------
                                                  William Smith
                                                  Chief Financial Officer






                                       13
<PAGE>

                                  CERTIFICATION

We the undersigned, certify that:

1.       We have reviewed this quarterly report on Form 10-QSB of Reink Corp.;
2.       Based on our knowledge, this quarterly report does not contain
         any untrue statement of material fact or omit to state material fact
         necessary to make statements made, in light of the circumstances under
         which such statements were made, not misleading with respect to the
         period covered by this quarterly report; and
3.       Based on our knowledge, the financial statements, and other
         financial information included in this quarterly report, fairly present
         in all material respects the financial condition, results of operations
         and cash flows of the registrant as of, and of, the periods presented
         in this quarterly report.
4.       We are responsible for, establishing and maintaining disclosure
         controls and procedures (as defined in Exchange Act Rules 13a-14 and
         15d-14) for the registrant and we have:
               a)     designed such disclosure controls and procedures
                      to ensure that material information relating to the
                      registrant is made known to us particularly during the
                      period in which this quarterly report is being prepared;
               b)     evaluated the effectiveness of the registrant's
                      disclosure controls and procedures as of the date within
                      90 days prior to the filing date of this quarterly report
                      (the "Evaluation Date"); and
               c)     presented in this quarterly report our conclusions about
                      the effectiveness of the disclosure controls and
                      procedures based on our evaluation as of the Evaluation
                      Date;
5.        We 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)     all significant deficiencies in the design or
                      operation of internal controls which could adversely
                      affect the registrant's ability to record, process,
                      summarize and report financial data and have identified
                      for the registrant's auditors any material weaknesses in
                      internal controls; and
               b)     any fraud, whether or not material, that involves
                      management or other employees who have a significant
                      role in the registrant's internal controls; and
6.       We have indicated in this quarterly report whether or not there
         were significant changes in internal controls subsequent to the date of
         our most recent evaluation, including any corrective actions with
         regard to significant deficiencies and material weaknesses.

Date:    November 14, 2002.

                                                      Reink Corp.


                                                      / s / William E. Gallagher
                                                      --------------------------
                                                      William E. Gallagher
                                                      President and
                                                      Chief Executive Officer


                                                      / s / William Smith
                                                      --------------------------
                                                      William Smith
                                                      Chief Financial Officer


                                       14