UNITED STATES
                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, 2001
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: 000-31997

                         Emporia Systems
     (Exact name of registrant as specified in its charter)

            Nevada                          88-0423785
(State or other jurisdiction of  (I.R.S. Employer Identification
incorporation or organization)                 No.)

38820 N. 25th Avenue, Phoenix,                85086
              AZ                            (Zip Code)
(Address of principal executive
           offices)

                         (480) 329-1336
      (Registrant's telephone number, including area code)

                               N/A
 (Former name, former address and former fiscal year, if changed
                       since last report)

  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 [ ]

   APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS
                 DURING THE PRECEDING FIVE YEARS:

    Indicate by check mark whether the registrant has filed all
 documents and reports required to be filed by Sections 12, 13 or
  15(d) of the Securities Exchange Act of 1934 subsequent to the
   distribution of securities under a plan confirmed by a court.
                          Yes [ ] No [ ]

               APPLICABLE ONLY TO CORPORATE ISSUERS:

 Indicate the number of shares outstanding of each of the issuer's
    classes of common stock, as of the latest practicable date:
                            13,000,000


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                          EMPORIA SYSTEMS
                   (A Development Stage Company)


                         Table of Contents
                                                               Page
PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

  Independent Accountant's Review Report                         4
  Balance Sheet                                                  5
  Statement of Operations                                        6
  Statement of Cash Flows                                        7
  Notes to Financial Statements                                  8
  Item 2. Management's Discussion and Plan of Operation          9

PART II - OTHER INFORMATION

  Item 6. Exhibits                                               11

SIGNATURES                                                       12







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                          Emporia Systems
                   (A Development Stage Company)

                          Balance Sheets
                               as of
                        September 30, 2001
                       and December 31, 2000

                                and

                     Statements of Operations
            for the Three Months and Nine Months Ending
                   September 30, 2001 and 2000,
                        and For the Period
          March 2, 1999 (Inception) to September 30, 2001

                                and

                            Cash Flows
                    for the Nine Months Ending
                   September 30, 2001 and 2000,
                        and For the Period
          March 2, 1999 (Inception) to September 30, 2001






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                         TABLE OF CONTENTS





                                                            Page

Independent Accountant's Review Report                         1

Balance Sheet                                                  2

Statement of Operations                                        3

Statement of Cash Flows                                        4

Footnotes                                                      5







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G. BRAD BECKSTEAD
Certified Public Accountant
                                                330 E. Warm Springs
                                                Las Vegas, NV 89119
                                                       702.528.1984
                                                425.928.2877 (efax)


              INDEPENDENT ACCOUNTANT'S REVIEW REPORT


Board of Directors
Emporia Systems
(a Development Stage Company)
Las Vegas, NV

I  have  reviewed the accompanying balance sheet of Emporia Systems
(a   Nevada  corporation)  (a  development  stage  company)  as  of
September 30, 2001 and the related statements of operations for the
three and nine months ended September 30, 2001 and 2000 and for the
period  March  2,  1999  (Inception) to  September  30,  2001,  and
statements of cash flows for the nine month period ending September
30,  2001 and 2000 and for the period March 2, 1999 (Inception)  to
September   30,   2001.   These  financial   statements   are   the
responsibility of the Company's management.

I  conducted my reviews in accordance with standards established by
the  American Institute of Certified Public Accountants.  A  review
of  interim financial information consists principally of  applying
analytical  procedures to financial data, and making  inquiries  of
persons  responsible for financial and accounting matters.   It  is
substantially  less in scope than an audit conducted in  accordance
with generally accepted auditing standards, which will be performed
for  the  full  year  with the objective of expressing  an  opinion
regarding  the financial statements taken as a whole.  Accordingly,
I do not express such an opinion.

Based  on  my reviews, I am not aware of any material modifications
that  should  be  made  to  the accompanying  financial  statements
referred  to  above  for  them to be in conformity  with  generally
accepted accounting principles.

The  accompanying financial statements have been prepared  assuming
the Company will continue as a going concern.  As discussed in Note
2  to  the  financial  statements,  the  Company  has  had  limited
operations  and  has  not commenced planned  principal  operations.
This  raises substantial doubt about its ability to continue  as  a
going  concern.  Management's plans in regard to these matters  are
also  described in Note 2.  The financial statements do not include
any  adjustments  that  might  result  from  the  outcome  of  this
uncertainty.

I  have  previously audited, in accordance with generally  accepted
auditing  standards,  the  balance  sheet  of  Emporia  Systems  (a
development stage company) as of December 31, 2000, and the related
statements of operations, stockholders' equity, and cash flows  for
the  year then ended (not presented herein) and in my report  dated
March  20,  2001,  I  expressed  an unqualified  opinion  on  those
financial statements.


/s/ G. Brad Beckstead, CPA
----------------------------
October 25, 2001


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                  PART I - FINANCIAL INFORMATION
              Item 1. Unaudited Financial Statements

                          Emporia Systems
                   (a Development Stage Company)
                           Balance Sheet

                                          (unaudited)
                                           September    December
                                              30,          31,
                                             2001         2000
Assets                                    ------------------------

Current assets:
     Cash and equivalents                         $             $
                                             12,573        22,791
          Total current assets               12,573        22,791

Fixed assets, net                             5,332         6,422

                                                  $             $
                                             17,905        29,213
                                          ------------------------
Liabilities and Stockholders' Equity

Current liabilities
     Accrued interest payable                     $             $
                                              3,334         2,917
          Total current liabilities           3,334         2,917

Convertible debentures                            -        50,000
                                          ------------------------
                                              3,334        52,917
                                          ------------------------
Stockholders' equity:
     Common stock, $0.001 par value,         13,000         9,000
25,000,000
        shares authorized, 13,000,000
and 9,000,000 shares
        issued and outstanding as of
9/30/01 & 12/31/00, respectively
     Additional paid-in capital             114,000        18,000
     (Deficit) accumulated during         (112,430)      (50,704)
development stage
                                             14,571      (23,704)
                                         -------------------------
                                                  $             $
                                             17,905        29,213
                                         =========================


  The accompanying Notes are an integral part of these financial
                            statements.


PAGE-6-


                          Emporia Systems
                   (a Development Stage Company)
                      Statement of Operations
                            (unaudited)
For the Three Months and Nine Months Ending September 30, 2001 and
                               2000
and For the Period March 2, 1999 (Inception) to September 30, 2001


                                                                      March
                                                                      2,1999
                                                                   (inception)
                                                                       to
                                                                      June
                                                                       30,
                                                                      2001
                                  Three Months      Nine Months
                                     Ending           Ending
                                 September 30,     September 30,
                                ----------------------------------
                                 2001     2000     2001    2000
                                ----------------------------------------------

        Revenue                       $        $        $       $         $
                                      -        -        -       -         -

        Expenses:
             General and         23,494   25,489   60,217  25,489   107,156
        administrative expenses
             Depreciation and       364      121    1,091     242     1,940
        amortization
                  Total          23,858   25,610   61,307  25,731   109,096
        expenses

        Other income/expense:
             Interest expense         -    1,806      417   1,806     3,334
                                      -    1,806      417   1,806     3,334

        Net (loss)                    $        $        $       $         $
                                (23,858) (27,416) (61,724) (27,537) (112,430)
                               ==============================================

        Weighted average number
        of
             common shares      13,000,   9,000,  13,000,  9,000,   10,160,
        outstanding                 000      000      000     000       468
                               =============================================
        Net (loss) per share          $        $        $       $         $
                                 (0.00)   (0.00)   (0.00)  (0.00)    (0.01)
                               =============================================


  The accompanying Notes are an integral part of these financial
                            statements.


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                          Emporia Systems
                   (a Development Stage Company)
                      Statement of Cash Flows
                            (unaudited)
      For the Nine Months Ending September 30, 2001 and 2000
and For the Period March 2, 1999 (Inception) to September 30, 2001


                                        Nine Months Ending     March 2,
                                          September 30,          1999
                                        -------------------   (Inception)
                                                                  to
                                                              September
                                                                 30,
                                                                2001
                                          2001        2000
    Cash flows from operating           ----------------------------------
    activities
    Net (loss)                                $           $           $
                                        (61,724)    (27,416)   (112,430)
         Adjustments to reconcile net (loss)
    to net cash provided
         (used) by operating
    activities:
         Depreciation and                 1,091         121       1,939
    amortization
         Increase in officer                  -         250           -
    advances
         Increase in other                  416       1,806       3,334
    current liabilities
    Net cash (used) by operating        (60,218)    (25,239)   (107,157)
    activities                         ----------------------------------

    Cash flows from investing
    activities
         Purchases of fixed                   -           -     (7,270)
    assets
         Convertible debentures         (50,000)      50,000      50,000
    Net cash provided (used) by         (50,000)      50,000      42,730
    investing activities               ----------------------------------

    Cash flows from financing
    activities
         Issuance of common stock       100,000            -      77,000
    Net cash provided by                100,000      103,805      77,000
    financing activities               ----------------------------------

    Net increase in cash                (10,218)      24,761      12,573
    Cash - beginning                     22,791           30           -
    Cash - ending                      ----------------------------------
                                              $            $           $
                                         12,573       24,791      12,573
                                       ==================================
    Supplemental disclosures:
         Interest paid                        $            $           $
                                              -            -           -
         Income taxes paid             ==================================
                                              $            $           $
                                              -            -           -
                                       ==================================



  The accompanying Notes are an integral part of these financial
                            statements.


PAGE-8-


                          Emporia Systems
                               Notes


Note 1 - Basis of presentation

The  interim  financial statements included  herein,  presented  in
accordance   with  United  States  generally  accepted   accounting
principles  and  stated in US dollars, have been  prepared  by  the
Company,  without audit, pursuant to the rules and  regulations  of
the  Securities  and Exchange Commission.  Certain information  and
footnote  disclosures  normally included  in  financial  statements
prepared   in   accordance  with  generally   accepted   accounting
principles  have been condensed or omitted pursuant to  such  rules
and regulations, although the Company believes that the disclosures
are adequate to make the information presented not misleading.

These  statements  reflect all adjustments,  consisting  of  normal
recurring  adjustments,  which, in the opinion  of  management  are
necessary  for  fair  presentation  of  the  information  contained
therein.   It is suggested that these interim financial  statements
be read in conjunction with the financial statements of the Company
for the year ended December 31, 2000 and notes thereto included  in
the  Company's 10-KSB annual report.  The Company follows the  same
accounting policies in the preparation of interim reports.

Note 2 - Going concern

These  financial  statements have been prepared in accordance  with
generally  accepted  accounting principles applicable  to  a  going
concern,  which  contemplates the realization  of  assets  and  the
satisfaction of liabilities and commitments in the normal course of
business.  As at September 30, 2001, the Company has not recognized
revenue   to   date  and  has  accumulated  operating   losses   of
approximately $112,430 since inception.  The Company's  ability  to
continue  as  a  going  concern is contingent upon  the  successful
completion of additional financing arrangements and its ability  to
achieve  and maintain profitable operations.  Management  plans  to
raise   equity  capital  to  finance  the  operating  and   capital
requirements  of  the Company.  Amounts raised  will  be  used  for
further development of the Company's products, to provide financing
for  marketing  and  promotion, to secure additional  property  and
equipment,  and  for  other working capital  purposes.   While  the
Company  is expending its best efforts to achieve the above  plans,
there  is  no assurance that any such activity will generate  funds
that will be available for operations.



PAGE-9-



       Item 2. Management's Discussion and Plan of Operation

Forward-Looking Statements

     This  Quarterly  Report  contains  forward-looking  statements
about  the  Company's business, financial condition  and  prospects
that   reflect  management's  assumptions  and  beliefs  based   on
information currently available.  The Company can give no assurance
that  the expectations indicated by such forward-looking statements
will  be realized.  If any of management's assumptions should prove
incorrect, or if any of the risks and uncertainties underlying such
expectations  should materialize, Emporia Systems'  actual  results
may  differ  materially from those indicated by the forward-looking
statements.

     The  key factors that are not within the Company's control and
that  may  have a direct bearing on operating results include,  but
are  not  limited  to,  acceptance of the Company's  services,  its
ability to expand its customer base, managements' ability to  raise
capital  in the future, the retention of key employees and  changes
in the regulation of the Company's industry.

     There may be other risks and circumstances that management may
be  unable  to predict.  When used in this Quarterly Report,  words
such    as,     "believes,"    "expects,"   "intends,"     "plans,"
"anticipates,"  "estimates" and similar expressions are intended to
identify and qualify forward-looking statements, although there may
be  certain  forward-looking statements  not  accompanied  by  such
expressions.   However,  the forward-looking  statements  contained
herein  are not covered by the safe harbors created by Section  21E
of the Securities Exchange Act of 1934.

General

     Emporia  Systems,  Inc.  is  a  developmental  stage  Company,
organized  on  March  2,  1999, in the  State  of  Nevada,  with  a
principal business objective to become a web hosting and E-Commerce
solutions  company offering a wide range of services  such  as  web
site  and web store hosting, web server co-location and domain name
registration.   The Company also intends to support these  services
through  it's web site, www.emporiasystems.com.  The Company's  web
site  is currently under development and the Company hopes to  have
it established in the near future.

Results of Operations

     Revenues

     The Company has not fully executed its business plan, and as a
result  has  not  begun  generating revenues.   Management  of  the
Company  does not expect to generate revenues by the end of  fiscal
year  2001, into at least the next two quarters.  There can  be  no
assurances that the Company will be able to implement its  plan  of
operation, or that it will generate revenues despite doing so.

     Net Loss

     The  Company  incurred a net loss for the three months  ending
September  30, 2001 of $23,858, compared with $27,416 in  the  same
period last year.  During the nine-months ended September 30, 2001,
the  Company incurred a net loss of $61,724, compared with  $27,537
for the nine-months ended September 30, 2000.  Since March 2, 1999,
the  date  of  the  Company's formation, the  Company  recorded  an
accumulated deficit of $112,430.

     The  net  losses were primarily attributable to costs incurred
for  general and administrative expenses, interest expense and  the
depreciation  of  fixed  assets.  The Company  does  not  have  any
material commitments for capital expenditures.

Liquidity and Capital Resources

     Management anticipates that the Company will continue to  have
negative  cash  flows for at least the next two to three  quarters.
The  Company is using net proceeds from its offerings of equity and
debt securities for working capital needs, including development of
its  infrastructure and the realization of its business plan.   The
Company does not anticipate paying any cash dividends on its common
stock to stockholders in the foreseeable future.

     The  Company believes its current financial resources will  be
sufficient to sustain its business for the period through  December
31,  2001.   This is due primarily to the efforts of management  to
conduct  operations on a limited budget.  In the event the  Company
is  unable  to execute its business plan and establish a base  with
which  to  generate  sufficient sustainable revenues  to  meet  its
financial  obligations, the Company will have  to  seek  additional
either  debt or equity financing.  Although there are no formal  or
informal  agreements  to do so, the Company is considering  raising
additional  capital,  if  necessary, through  a  private  placement
offering of equity securities.


PAGE-10-

                    PART II - OTHER INFORMATION

                         Item 6. Exhibits

Exhibit  Name and/or Identification of Exhibit
Number

  3     Articles of Incorporation & By-Laws

             (a)  Articles of Incorporation of the Company  filed
             March  2,  1999.  Incorporated by reference  to  the
             exhibits   to   the  Company's  General   Form   For
             Registration Of Securities Of Small Business Issuers
             on Form 10-SB, previously filed with the Commission.

             (b)  By-Laws of the Company adopted March  5,  1999.
             Incorporated  by  reference to the exhibits  to  the
             Company's   General   Form   For   Registration   Of
             Securities Of Small Business Issuers on Form  10-SB,
             previously filed with the Commission.

  23    Consent of Experts and Counsel

             Consents of independent public accountants






PAGE-11-



                            SIGNATURES

Pursuant  to  the  requirements of the Exchange Act  of  1934,  the
Registrant  has duly caused this report to be signed on its  behalf
by the undersigned, thereunto duly authorized.

                       Emporia Systems, Inc.
-------------------------------------------------------------------
                     -------------------------
                           (Registrant)



Date:     November 12, 2001



By:  /s/ Georgios Polyhronopoulos
     -----------------------------------
     Georgios Polyhronopoulos, President





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