================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                               ------------------

                                    FORM 10-Q

                      ------------------------------------

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

                  For the quarterly period ended June 30, 2003

                                       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 Q4823

                             ACME UNITED CORPORATION
             (Exact name of registrant as specified in its charter)
                               ------------------

          CONNECTICUT                                            06-0236700
          -----------                                            ----------
  (State or other jurisdiction                                (I.R.S. Employer
of incorporation or organization)                            Identification No.)

1931 BLACK ROCK TURNPIKE, Fairfield, Connecticut                   06825
------------------------------------------------                   -----
(Address of principal executive offices)                         (Zip Code)

       Registrant's telephone number, including area code: (203) 332-7330

Indicate by check mark whether the registrant (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 |_|

Registrant had 3,298,551 shares outstanding as of July 18, 2003 of its $2.50 par
value Common Stock.

                                       1
<PAGE>

ACME UNITED CORPORATION
                                                                            Page
                                                                            ----
Part I-- FINANCIAL INFORMATION
     Item 1. Financial Statements (Unaudited)
               Condensed Consolidated Balance Sheets.......................   3
               Condensed Consolidated Statements of Operations
                  and Comprehensive Income.................................   5
               Condensed Consolidated Statements of Cash Flows.............   6
               Notes to Condensed Consolidated Financial Statements........   7
     Item 2. Management's Discussion and Analysis of Financial Condition
                  and Results of Operations................................   9
     Item 3. Quantitative and Qualitative Disclosure About Market Risk.....  12
     Item 4. Controls and Procedures.......................................  12

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

                                       2
<PAGE>
<TABLE>
                          PART I. FINANCIAL INFORMATION

                             ACME UNITED CORPORATION

                      CONDENSED CONSOLIDATED BALANCE SHEETS
                                   (UNAUDITED)
                (all amounts in thousands, except per share data)
<CAPTION>
                                                               June 30       December 31
                                                                 2003           2002
                                                           --------------- ---------------
<S>                                                              <C>             <C>
ASSETS
Current assets:
  Cash and cash equivalents                                      $    252        $    597
  Accounts receivable, less allowance                               9,447           6,410
  Inventories:
     Finished goods                                                 6,439           5,307
     Work in process                                                  452             374
     Raw materials and supplies                                       889             994
                                                           --------------- ---------------
                                                                    7,780           6,675
  Prepaid expenses and other current assets                           645             517
  Deferred income taxes                                               127             733
                                                           --------------- ---------------
          Total current assets                                     18,251          14,932
                                                           --------------- ---------------
Property, plant and equipment:
  Land                                                                216             198
  Buildings                                                         2,354           2,302
  Machinery and equipment                                           5,422           5,801
                                                           --------------- ---------------
                                                                    7,992           8,301
  Less accumulated depreciation                                     5,751           6,019
                                                           --------------- ---------------
                                                                    2,241           2,282
Other assets                                                          317             276
Deferred income taxes                                                  26              35
Goodwill                                                               89              89
                                                           --------------- ---------------
            Total assets                                         $ 20,924        $ 17,614
                                                           =============== ===============
</TABLE>

See notes to condensed consolidated financial statements.

                                       3
<PAGE>
<TABLE>
                             ACME UNITED CORPORATION

                CONDENSED CONSOLIDATED BALANCE SHEETS - continued
                                   (UNAUDITED)
                (all amounts in thousands, except per share data)
<CAPTION>
                                                               June 30       December 31
                                                                 2003           2002
                                                           --------------- ---------------
<S>                                                              <C>             <C>
LIABILITIES

Current liabilities:
  Notes payable                                                  $    208        $    362
  Accounts payable                                                  2,446           1,296
  Other accrued liabilities                                         2,060           2,027
  Current portion of long-term debt                                 3,793           2,731
                                                            --------------  --------------
      Total current liabilities                                     8,507           6,416
  Long-term debt, less current portion                              2,065           2,033
  Other                                                               910             685
                                                            --------------  --------------
       Total liabilities                                           11,482           9,134

STOCKHOLDERS' EQUITY
  Common stock, par value $2.50:
    authorized 8,000,000 shares;
    issued 3,652,812 shares,
    including treasury stock                                        9,132           9,131
  Treasury stock, at cost - 353,761 shares
    in 2003 and 269,061 shares in 2002                             (1,450)         (1,152)
  Additional paid-in capital                                        2,029           2,029
  Retained earnings                                                 1,481             788
  Accumulated other comprehensive loss:
    Translation adjustment                                           (801)         (1,350)
    Minimum pension liability                                        (949)           (949)
    Derivative financial instrument                                     -             (17)
                                                            --------------  --------------
                                                                   (1,750)         (2,316)
                                                            --------------  --------------
      Total stockholders' equity                                    9,442           8,480
                                                            --------------  --------------
        Total liabilities and stockholders' equity               $ 20,924        $ 17,614
                                                            ==============  ==============
</TABLE>

See notes to condensed consolidated financial statements.

                                       4
<PAGE>
<TABLE>
                       ACME UNITED CORPORATION
                 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                       AND COMPREHENSIVE INCOME
                             (unaudited)
         (all amounts in thousands of dollars, except per share amounts)
<CAPTION>
                                                                          Three Months Ended          Six Months Ended
                                                                                June 30                   June 30
                                                                       ------------------------  ---------------------------
                                                                           2003         2002          2003          2002
                                                                       -----------  -----------  -------------  ------------
<S>                                                                      <C>           <C>           <C>           <C>
Net sales                                                                $ 10,142      $ 9,398       $ 17,331      $ 16,153

Costs and expenses:
  Cost of goods sold:
    Before inventory write-off related to restructuring                     6,221        6,027         10,528        10,639
    Inventory write-off related to restructuring                                -          206              -           206
                                                                       -----------  -----------  -------------  ------------
                                                                            6,221        6,233         10,528        10,845
  Selling, general and administrative expenses                              2,906        2,381          5,206         4,325
  Restructuring charges                                                         -          359              -           359
                                                                        -----------  -----------  -------------  ------------
                                                                            9,127        8,973         15,734        15,529
                                                                       -----------  -----------  -------------  ------------

Income before non operating items                                           1,015          425          1,597           625
Non operating items:
  Interest expense                                                             72          163            152           310
  Other (income) expense                                                      (15)          37            135          (122)
                                                                       -----------  -----------  -------------  ------------
Income before income taxes                                                    958          299          1,310           437
Income taxes                                                                  343           72            617            88
                                                                       -----------  -----------  -------------  ------------
Net income                                                                    615          227            693           349
Other comprehensive income:
  Foreign currency translation                                                315          212            549           176
  Change in fair value of derivative financial instrument,
    net of income taxes of $9 for the six-month
    period ended June 30, 2003 and $19 for the three and
    $29 for the six-month periods ended June 30, 2002                           -           14             17            45
                                                                       -----------  -----------  -------------  ------------
Comprehensive income                                                     $    930      $   453       $  1,259      $    570
                                                                       ===========  ===========  =============  ============

Basic earnings per share                                                 $   0.18      $  0.07       $   0.21      $   0.10
                                                                       ===========  ===========  =============  ============

Diluted earnings per share                                               $   0.17      $  0.06       $   0.20      $   0.10
                                                                       ===========  ===========  =============  ============

Weighted average number of common shares outstanding-
  denominator used for basic per share computations                         3,336        3,410          3,341         3,410
Weighted average number of dilutive stock options
  outstanding                                                                 184          189            137           196
                                                                       -----------  -----------  -------------  ------------
Denominator used for diluted per share computations                         3,520        3,599          3,478         3,606
                                                                       ===========  ===========  =============  ============
</TABLE>

See notes to condensed consolidated financial statements

                                       5
<PAGE>
<TABLE>
                             ACME UNITED CORPORATION
                 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
                (UNAUDITED) (all amounts in thousands of dollars)
<CAPTION>
                                                                              Six Months Ended
                                                                                  June 30
                                                                        -----------------------------
                                                                             2003           2002
                                                                        -------------- --------------
<S>                                                                             <C>            <C>
Operating Activities:
  Net income                                                                    $ 693          $ 349
  Adjustments to reconcile net income
      to net cash provided by (used in) operating activities:
        Depreciation                                                              204            231
        Amortization                                                               13             60
        Deferred income taxes                                                     615              -
        Non-cash restructuring charges                                              -            300
        Gain on disposals of property, plant, and equipment                       (49)             -
        Changes in operating assets and liabilities:
          Accounts receivable                                                  (2,720)        (3,558)
          Inventories                                                            (793)         1,436
          Prepaid expenses and other current assets                               (77)          (545)
          Other assets                                                            (87)           (21)
          Accounts payable                                                      1,165            218
          Other accrued liabilities                                               (73)          (676)
          Other liabilities                                                       181              -
                                                                        -------------- --------------
          Total adjustments                                                    (1,621)        (2,554)
                                                                        -------------- --------------
        Net cash used in operating activities                                    (928)        (2,205)
                                                                        -------------- --------------
Investing Activities:
  Purchase of plant, property and equipment                                      (131)          (356)
  Purchase of patents and trademarks                                              (54)             -
  Proceeds from sale of equipment                                                  50              -
                                                                        -------------- --------------
        Net cash used in investing activities                                    (135)          (356)
                                                                        -------------- --------------

Financing Activities:
  Net short-term borrowings                                                     1,108          2,543
  Payments of long-term debt                                                     (149)           (85)
  Purchase of 84,700 shares of common stock for treasury                         (298)             -
                                                                        -------------- --------------
        Net cash provided by financing activities                                 661          2,458
                                                                        -------------- --------------

Effect of exchange rate changes                                                    57            176
                                                                        -------------- --------------
Net change in cash and cash equivalents                                          (345)            73

Cash and cash equivalents at beginning of period                                  597            172
                                                                        -------------- --------------

Cash and cash equivalents at end of period                                      $ 252          $ 245
                                                                        ============== ==============
</TABLE>

See notes to condensed consolidated financial statements

                                       6
<PAGE>

              Notes to CONDENSED CONSOLIDATED Financial Statements

                                   (UNAUDITED)

Note 1 -- Basis of Presentation

In the opinion of management, the accompanying condensed consolidated financial
statements include all adjustments necessary to present fairly the financial
position, results of operations and cash flows. These adjustments are of a
normal recurring nature. However, the financial statements do not include all of
the disclosures normally required by accounting principles generally accepted in
the United States or those normally made in the Company's annual report on Form
10-K. Please refer to the Company's annual report on Form 10-K for the year
ended December 31, 2002 for such disclosures. The condensed consolidated balance
sheet as of December 31, 2002 was derived from the audited consolidated balance
sheet as of that date. The results of operations for interim periods are not
necessarily indicative of the results to be expected for the full year.


Note 2 -- Contingencies

The Company has been involved in certain environmental and other matters.
Additionally, the Company is involved in one legal action relating to the use of
certain latex products, which the Company distributes, but does not manufacture.
The Company is one of many defendants in this suit, which is still in the
preliminary stages and it has not been determined whether the Company's products
were involved. Based on information available, the Company believes there will
not be a material adverse impact on financial position, results of operations,
or liquidity, from these matters, either individually or in aggregate.


Note 3 -- Restructuring Charges

During the second quarter of 2002, approximately $565,000 was charged against
earnings as a result of certain strategic and operating changes initiated by the
Company's management related to liquidating Acme United Limited (AUL), a
subsidiary located in the United Kingdom. The restructuring charges consisted of
a write-down of inventory of $206,000, accounting and legal costs of $95,000,
lease cancellation costs of $90,000, write-off of goodwill of $70,000, severance
costs of $60,000, other closing costs of $19,000, write-off of uncollectible
account receivable of $15,000, and write-offs of equipment of $10,000.
Approximately $39,000 and $215,000 remained in accrued restructuring charges at
June 30, 2003 and 2002, respectively.


Note 4 -- Accounting for Stock-Based Compensation

 At June 30, 2003, the Company has one stock-based employee compensation plan.
The Company has elected to adopt the disclosure only provisions of Statement of
Financial Accounting Standards No. 123, Accounting for Stock-Based Compensation,
and continues to measure costs for its employee stock compensation plans by
using the accounting methods prescribed by APB Opinion No. 25, Accounting for
Stock Issued to Employees, which allows that no compensation cost be recognized
unless the exercise price of the options granted is greater than the fair market
value of the Company's stock at date of grant. Accordingly, no stock-based
employee compensation cost is reflected in net income, as all options granted
had an exercise price equal to the market value of the underlying common stock
on the date of grant. The following table illustrates the effect on net income
and earnings per share as if the Company had applied the fair value method under
SFAS No. 123, Accounting for Stock Based Compensation, to stock-based employee
compensation:

                                       7
<PAGE>
<TABLE>
<CAPTION>
                                                                  Three Months Ended                Six Months Ended
                                                                        June 30                         June 30
                                                             ------------------------------   -----------------------------
                                                                 2003             2002           2003            2002
                                                             --------------   -------------   ------------   --------------
<S>                                                              <C>             <C>            <C>              <C>
Net income, as reported                                          $ 614,998       $ 227,198      $ 692,832        $ 348,901
Deduct: Total stock-based employee compensation
        expense determined under fair value based
        method for all awards, net of related income
        tax effects                                                 35,477          32,858         50,770           51,374
                                                             --------------------------------------------------------------
Pro forma net income                                             $ 579,521       $ 194,340      $ 642,062        $ 297,527
                                                             ==============================================================

Basic-as reported                                                $    0.18       $    0.07      $    0.21        $    0.10
Basic-pro forma                                                       0.17            0.06           0.19             0.09

Diluted-as reported                                              $    0.17       $    0.06      $    0.20        $    0.10
Diluted-pro forma                                                     0.16            0.05           0.18             0.08
</TABLE>


Note 5 -- Litigation Settlement

As a result of significant developments in the first quarter of 2003, the
Company's German subsidiary settled litigation for $175,000. This amount
exceeded previous accruals by $153,000 and was charged to expense in the first
quarter of 2003.

Note 6 -- Income Taxes

In 2002, the Company recognized a significant one-time income tax benefit
associated with liquidating its UK business. The benefit recognized was
substantially in excess of income taxes computed at the statutory rate. In 2003,
increased losses from the European subsidiary resulted in a high effective
income tax rate.

                                       8
<PAGE>

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF

                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

                For the Three and Six Months Ended June 30, 2003

Net Sales

Traditionally, the Company's sales are stronger in the second and third quarters
and weaker in the first and fourth quarters of the fiscal year due to the
seasonal nature of the business specific to the back-to-school season.
Consolidated net sales for the quarter ended June 30, 2003 were $10,142,000
compared with $9,398,000 for 2002, an 8% increase. Net sales for the first six
months of 2003 were $17,331,000 compared with $16,153,000 for 2002, a 7%
increase. Excluding the favorable effect of currency gains in Canada and Europe
net sales for the first six months increased 5%. The sales increase was mainly
driven by growth in the U.S. due to the success of new product launches.
International sales were down 3% in local currency principally due to
discontinuing certain product lines in the UK business and a generally weak
economy in Germany.


Gross Profit

The gross profit for the second quarter of 2003 was $3,921,000 (38.7% of net
sales) compared to $3,371,000 (35.9% of net sales) for the second quarter of
2002. This comparison excludes the 2002 inventory write-down associated with the
Acme United Limited (AUL) liquidation (See Special Event below). Gross profit
for the first six months of 2003 was 39.3% of net sales compared to 34.1% in the
same period of 2002. The introduction of new products coupled with improved
product mix in the U.S., positive impacts from product rationalization efforts
in Europe and overall productivity gains were the main reasons for the improved
gross margins.


Selling, General and Administrative Expenses

Selling, general and administrative ("SG&A") expenses for the second quarter of
2003 were $2,906,000 (28.7% of net sales) compared with $2,381,000 (25.3% of net
sales) for the same period of 2002, an increase of $545,000. SG&A expenses were
30.0% of net sales for the first six months of 2003 versus 26.8% in the
comparable period of 2002. Major contributors to the increase were market
research, new product development and the addition of sales executives in Canada
and Europe.


Interest Expense

Interest expense for the first six months of 2003 was $152,000, compared with
$310,000 for 2002, a $158,000 decrease. This is mainly attributable to the
decline in debt and lower interest rates. Total debt declined to $6,066,000
million at June 30, 2003 compared to $8,174,000 million at June 30, 2002.


Other Expense

Net other expense was $135,000 in the first six months of 2003 compared to net
other income of $122,000 in the first six months of 2002. The change from 2002
primarily relates to the settlement of a $175,000 lawsuit in Germany in March of
2003 and the gain on sale of equipment in 2002.


Income Before Income Taxes

Income before income taxes was $958,000 in the second quarter of 2003 compared
with $299,000 in the second quarter of 2002, an increase of $659,000. Excluding
restructuring costs associated with the AUL liquidation in the second quarter of
2002, pretax income increased by $94,000, or 11%. Income before income taxes was
$1,310,000 for the first six months of 2003 compared with $437,000 in the first
six months of 2002. Pretax income for the U.S. business was $1,644,000 compared
to $1,283,000 in 2002. The European operations lost $451,000 including a
one-time expense of $175,000 for settlement of a lawsuit. Excluding
restructuring charges, the pretax loss in Europe for the first six months of
2002 was $281,000.

                                       9
<PAGE>

Income Taxes

Income tax expense for the second quarter of 2003 was $343,000 compared to
$72,000 in the second quarter of 2002. Income tax expense for the first six
months of 2003 was $617,000 compared to $88,000 in the first six months of 2002.
In 2002, the Company recognized a significant one-time income tax benefit
associated with liquidating its UK business. The benefit recognized was
substantially in excess of income taxes computed at the statutory rate. In 2003,
increased losses from the European subsidiary resulted in a high effective
income tax rate.


Net Income

Net income for the second quarter of 2003 was $594,000, or 17 cents per share
(diluted), compared to a net income of $227,000, or 6 cents per share (diluted)
for the same period of 2002. Net income for the first six months of 2003 was
$672,000, or 19 cents per share (diluted), compared to a net income of $349,000,
or 10 cents per share (diluted) for the same period of 2002.


Special Event

During the second quarter of 2002, the Company initiated liquidation procedures
for AUL. Through June 2002, AUL recorded a net loss of approximately $187,000,
before one time restructuring charges of $565,000. The restructuring charges
were comprised mainly of severance, lease termination costs, and inventory
write-offs. These losses were offset by tax benefits of approximately $418,000
in the United States for the same period.

                                       10
<PAGE>

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF

             FINANCIAL CONDITION AND RESULTS OF OPERATIONS-Continued

                For the Three and Six Months Ended June 30, 2003


Financial Condition

Liquidity and Capital Resources

The Company's working capital, current ratio and long-term debt to equity ratio
follow:

                                          June 30, 2003        December 31, 2002
                                       ------------------     ------------------

Working capital.......................       $9,744,000            $8,516,000
Current ratio.........................        2.15 to 1             2.33 to 1
Long-term debt to equity ratio........            22.0%                 24.0%


During the first six months of 2003, total bank debt increased by $940,000
compared to total debt at December 31, 2002, principally as a result of net
additional short-term borrowings to fund inventory purchases in anticipation of
next quarter's seasonal sales volume.

The Company has a revolving loan agreement, which allows for borrowings up to a
maximum of $10,000,000 based on a formula, which applies specific percentages to
balances of accounts receivable and inventory. Interest is payable monthly and
is charged at the LIBOR rate plus 1.75 percent. As of June 30, 2003, $5,025,612
was outstanding and $3,645,788 was available for borrowing under this agreement.
Maturities of long-term debt follow: 2004 - $2,913,000, 2005 - $1,120,000, and
2006 - $992,612. All outstanding borrowings are due on July 31, 2005.

Cash expected to be generated from operating activities, together with funds
available under the existing loan agreement, are expected, under current
conditions, to be sufficient to finance the Company's planned operations over
the next twelve months. Over that same period, the Company does not expect to
make significant investments in plant, property, and equipment.


Safe Harbor for Forward-looking Statements

Forward-looking statements in this report, including without limitation,
statements related to the Company's plans, strategies, objectives, expectations,
intentions and adequacy of resources, are made pursuant to the safe harbor
provisions of the Private Securities Litigation Reform Act of 1995. Investors
are cautioned that such forward-looking statements involve risks and
uncertainties including without limitation the following: (i) the Company's
plans, strategies, objectives, expectations and intentions are subject to change
at any time at the discretion of the Company; (ii) the Company's plans and
results of operations will be affected by the Company's ability to manage its
growth and inventory; and (iii) other risks and uncertainties indicated from
time to time in the Company's filings with the Securities and Exchange
Commission.

                                       11
<PAGE>

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF

             FINANCIAL CONDITION AND RESULTS OF OPERATIONS-Continued

                For the Three and Six Months Ended June 30, 2003


Item 3. Quantitative and Qualitative Disclosure About Market Risk

There are no material changes in market risks since our most recent filing on
Form 10-K for the year ended December 31, 2002.


Item 4. Controls and Procedures

(a) Evaluation of Internal Controls and Procedures

As of a date within 90 days prior to the date of the filing of this report, our
Chief Executive Officer and Chief Financial Officer have reviewed and evaluated
the effectiveness of our disclosure controls and procedures, which included
inquiries made to certain other of our employees. Based on their evaluation, our
Chief Executive Officer and Chief Financial Officer have each concluded that our
disclosure controls and procedures are effective and sufficient to ensure that
we record, process, summarize and report information required to be disclosed by
us in our periodic reports filed under the Securities and Exchange Commission's
rules and forms.

(b) Changes in Internal Controls

Subsequent to the date of their evaluation, there have not been any significant
changes in our internal controls or in other factors that could significantly
affect these controls, including any corrective action with regard to
significant deficiencies and material weaknesses.

                                       12
<PAGE>

                           PART II. OTHER INFORMATION


Item 1 -- Legal Proceedings

     None.


Item 2 -- Changes in Securities

     None.


Item 3. --Defaults Upon Senior Management


     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


     Exhibit 99.1 Certification Pursuant to 18 U.S.C. Section 1350,
     as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

     Form 8-K was filed by the Company on July 18, 2003.

                                       13
<PAGE>

                                   SIGNATURES

Pursuant to 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 thereunto duly authorized.



ACME UNITED CORPORATION

By          /s/ WALTER C. JOHNSEN
         ------------------------------
                Walter C. Johnsen
                 President and
             Chief Executive Officer

Dated:  July 18, 2003



By          /s/ PAUL G. DRISCOLL
         ------------------------------
                Paul G. Driscoll
               Vice President and
             Chief Financial Officer

Dated:  July 18, 2003

                                       14
<PAGE>

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, WALTER C. JOHNSEN, certify that:

     1.   I have  reviewed  this  quarterly  report on Form 10-Q of Acme  United
          Corporation;

     2.   Based on my  knowledge,  this  quarterly  report  does not contain any
          untrue  statement of a material  fact or omit to state a material fact
          necessary to make the statements  made, in light of the  circumstances
          under which such  statements were made, not misleading with respect to
          the period covered by this quarterly report;

     3.   Based on my 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 for, the periods  presented in
          this quarterly report;

     4.   The registrant's  other certifying  officers and I are responsible for
          establishing  and maintaining  disclosure  controls and procedures (as
          defined in Exchange  Act Rules  13a-14 and 15d-14) for the  registrant
          and have:

          a)   designed such  disclosure  controls and procedures to ensure that
               material  information  relating to the registrant,  including its
               consolidated  subsidiaries,  is made known to us by others within
               those  entities,  particularly  during  the  period in which this
               quarterly report is being reported;
          b)   evaluated  the  effectiveness  of  the  registrant's   disclosure
               controls  and  procedures  as of a date  within 90 days  prior to
               filing date of this quarterly report June 30, 2003; and
          c)   presented  in this  quarterly  report our  conclusions  about the
               effectiveness of the disclosure  controls and procedures based on
               our evaluation as of June 30, 2003;

     5.   The registrant's other certifying officers and I have disclosed, based
          on our most recent  evaluation,  to the registrant's  auditors and the
          audit committee of registrant's board of directors:

          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  significant  role in the  registrant's
               internal controls; and

     6.   The  registrant's  other  certifying  officers and I have indicated in
          this  quarterly  report  whether  there  were  significant  changes in
          internal controls or in other factors that could significantly  affect
          internal   controls   subsequent  to  the  date  of  our  most  recent
          evaluation,   including   any   corrective   actions  with  regard  to
          significant deficiencies and material weaknesses.

By          /s/ WALTER C. JOHNSEN
         ------------------------------
                Walter C. Johnsen
                 President and
             Chief Executive Officer

Dated:  July 18, 2003

                                       15
<PAGE>

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, PAUL G. DRISCOLL, certify that:

     1.   I have  reviewed  this  quarterly  report on Form 10-Q of Acme  United
          Corporation;

     2.   Based on my  knowledge,  this  quarterly  report  does not contain any
          untrue  statement of a material  fact or omit to state a material fact
          necessary to make the statements  made, in light of the  circumstances
          under which such  statements were made, not misleading with respect to
          the period covered by this quarterly report;

     3.   Based on my 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 for, the periods  presented in
          this quarterly report;

     4.   The registrant's  other certifying  officers and I are responsible for
          establishing  and maintaining  disclosure  controls and procedures (as
          defined in Exchange  Act Rules  13a-14 and 15d-14) for the  registrant
          and have:

          a)   designed such  disclosure  controls and procedures to ensure that
               material  information  relating to the registrant,  including its
               consolidated  subsidiaries,  is made known to us by others within
               those  entities,  particularly  during  the  period in which this
               quarterly report is being reported;
          b)   evaluated  the  effectiveness  of  the  registrant's   disclosure
               controls and procedures as of a date 90 days prior to filing date
               of this quarterly report June 30, 2003; and
          c)   presented  in this  quarterly  report our  conclusions  about the
               effectiveness of the disclosure  controls and procedures based on
               our evaluation as of June 30, 2003;

     5.   The registrant's other certifying officers and I have disclosed, based
          on our most recent  evaluation,  to the registrant's  auditors and the
          audit committee of registrant's board of directors:

          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  significant  role in the  registrant's
               internal controls; and

     6.   The  registrant's  other  certifying  officers and I have indicated in
          this  quarterly  report  whether  there  were  significant  changes in
          internal controls or in other factors that could significantly  affect
          internal   controls   subsequent  to  the  date  of  our  most  recent
          evaluation,   including   any   corrective   actions  with  regard  to
          significant deficiencies and material weaknesses.

By          /s/ PAUL G. DRISCOLL
         ------------------------------
                Paul G. Driscoll
               Vice President and
             Chief Financial Officer

Dated:  July 18, 2003

                                       16
<PAGE>

                                                                    Exhibit 99.1

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


The undersigned officer of Acme United Corporation (the "Company") hereby
certifies to my knowledge that the Company's quarterly report on Form 10-Q for
the quarterly period ended June 30, 2003 (the "Report"), as filed with the
Securities and Exchange Commission on the date hereof, fully complies with the
requirements of section 13(a) or 15(b), as applicable, of the Securities
Exchange Act of 1934, as amended, and that the information contained in the
Report fairly presents, in all material respects, the financial condition and
results of operations of the Company. This certification is provided solely
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, and shall not be deemed to be a part of the Report
or "filed" for any purpose whatsoever.


By          /s/ WALTER C. JOHNSEN
         ------------------------------
                Walter C. Johnsen
                 President and
             Chief Executive Officer

Dated:  July 18, 2003



By          /s/ PAUL G. DRISCOLL
         ------------------------------
                Paul G. Driscoll
               Vice President and
             Chief Financial Officer

Dated:  July 18, 2003

                                       17
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