UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C.   20549



                                 FORM 10-QSB
                 Quarterly Report Under Section 13 or 15(d)
                   of the Securities Exchange Act of 1934.


For the quarter ended September 30, 2002    Commission file number 000-49634




                              FIRST IMPRESSIONS
           (Exact name of registrant as specified in its charter)



NEVADA                                                            88-0475756
(State or other jurisdiction of                            (I.R.S. Employer
incorporation or organization)                           Identification No.)

1601 E. Flamingo Rd., Suite 18B
Las Vegas, Nevada                                                      89119
(Address of principal executive offices)                          (Zip Code)


                               (702) 866-5834
            (Registrant's telephone number, including area code)


     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


     As of October 31, 2002 there were 20,000,000 shares of common stock
                                outstanding.

     Transitional Small Business Disclosure Format (check one)

                          Yes             No     X


<PAGE>

                              FIRST IMPRESSIONS
                             SEPTEMBER 30, 2002

                                    INDEX
PART I - FINANCIAL INFORMATION                                      Page No.

     Item 1.   Financial Statements

               Balance Sheet as of September 30, 2002 and 2001             3

               Statement of Operations three months and nine months
               ended September 30, 2002 and 2001                           4

               Statement of Cash Flows three months and nine months
               ended September 30, 2002 and 2001                           5

               Notes to Unaudited Financial Statements                     6

     Item 2.   Management's Discussion and Analysis of
               Financial Condition and Results of Operation              7-9

PART II - OTHER INFORMATION

     Item 1.   Legal Proceedings                                          10

     Item 2.   Changes in Securities                                      10

     Item 3.   Defaults Upon Senior Securities                            10

     Item 4.   Submission of Matter to a Vote of
               Security Holders                                           10

     Item 5.   Other Information                                          10

     Item 6.   Exhibits and Reports of Form 8-K                           10

     SIGNATURES                                                           11

     CERTIFICATION OF PRESIDENT AND CHIEF FINANCIAL OFFICER               12

<PAGE>
<TABLE>

                              FIRST IMPRESSIONS
                                BALANCE SHEET

                       PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

                                                  September     September
                                                   30, 2002      30, 2001
<S>                                             <C>           <C>
ASSETS

CURRENT ASSETS
     Cash                                        $     24,329  $      9,777
                                                 ------------  ------------
     TOTAL CURRENT ASSETS                              24,329         9,777
                                                 ------------  ------------
                                                 $     24,329  $      9,777
                                                 ============  ============
</TABLE>
<TABLE>

LIABILITIES AND STOCKHOLDERS' EQUITY
<S>                                             <C>            <C>
CURRENT LIABILITIES
     Note payable                                $          0  $      1,500
                                                 ------------  ------------
     TOTAL CURRENT LIABILITIES                              0             0
                                                 ------------  ------------
STOCKHOLDERS' EQUITY

   Preferred stock, $.001 par value authorized
5,000,000; no shares issued and outstanding as
of 9/30/02                                                  0             0

   Common stock, $.001 par value, authorized
50,000,000 shares; 20,000,000 and 16,550,000
shares issued and outstanding as of 9/30/02
retroactively restated                                 20,000        16,550

Additional paid-in capital                             33,731        10,481

(Deficit) accumulated during development stage       (29,402)      (18,754)
                                                 ------------  ------------
     TOTAL STOCKHOLDER'S EQUITY                        24,329         8,277
                                                 ------------  ------------
                                                 $     24,329  $      9,777
                                                 ============  ============
</TABLE>
 The Accompanying Notes are an integral part of these financial statements.

<PAGE>
<TABLE>
                              FIRST IMPRESSIONS
                           STATEMENT OF OPERATIONS
                                  UNAUDITED

                                                                   For the
                                                                   Period
                                                                   October
                  Three      Three                                   18,
                 Months      Months    Nine Months  Nine Months   2000,(In-
                  Ended      Ended        Ended        Ended      ception)
                September  September    September    September       to
                   30,        30,          30,          30,       September
                  2002        2001         2002         2001      30, 2002
<S>           <C>          <C>          <C>          <C>         <C>
Revenue        $        0   $        0  $         0   $        0  $       0
               ----------   ----------  -----------   ----------  ---------
EXPENSES
General and
Administrative        549           76        4,624       3,174     20,671
Officer
services            1,500        1,500        4,500        2,731      8,731
               ----------   ----------  -----------   ----------  ---------
TOTAL EXPENSES      2,049        1,576        9,124        5,905     29,402
               ----------   ----------  -----------   ----------  ---------
NET (LOSS)     $  (2,049)   $  (1,576)  $   (9,124)   $  (5,905)  $(29,402)
               ==========   ==========  ===========   ==========  =========
Net (loss)
per weighted
shares-basic
and fully
diluted        $    (.00)   $    (.00)  $     (.00)   $    (.00)
               ==========   ==========  ===========   ==========
Weighted
average
number of
common
shares
outstanding
basic and
fully diluted  20,000,000   16,550,000   20,000,000   16,550,000
               ==========   ==========  ===========   ==========
</TABLE>
 The Accompanying Notes are an integral part of these financial statements.

<PAGE>
<TABLE>
                              FIRST IMPRESSIONS
                           STATEMENT OF CASH FLOWS
                                  UNAUDITED

                                                                   For the
                                                                    Period
                                                                   October
                           Three     Three      Nine      Nine       18,
                          Months     Months    Months    Months   2000,(In-
                           Ended     Ended      Ended     Ended    ception)
                         September September  September September     to
                            30,       30,        30,       30,    September
                           2002       2001      2002      2001     30, 2002
<S>                      <C>       <C>        <C>       <C>       <C>
Cash Flows from
Operating Activities
  Net loss               $(2,049)    $(1,576)  $(9,124)  $(5,905)  $(29,402)

  Adjustment to reconcile
net loss to net cash
used by operations
     Note Payable               0           0   (1,500)     1,500          0
     Payroll Liabilities        0           0         0     (769)          0
                         --------    --------   -------  --------  ---------
Net cash used in
operating activities      (2,049)     (1,576)  (10,623)   (5,174)   (29,402)

Cash Flows from
Investing Activities            0           0         0         0          0

Cash Flows from
Financing Activities
  Issuance of common
stock                       1,500       1,500    25,200    12,031     52,731
                         --------    --------   -------  --------  ---------
Net increase in cash        (549)        (76)    14,576     6,857     24,329

Cash, beginning of
period                     24,878       9,853     9,753     2,920          0
                         --------    --------   -------  --------  ---------
Cash, end of period      $ 24,329    $  9,777  $ 24,329  $  9,777  $  24,329
                         ========    ========  ========  ========  =========
</TABLE>
 The Accompanying Notes are an integral part of these financial statements.

<PAGE>

                              FIRST IMPRESSIONS
                        (A Development Stage Company)
                        NOTES TO FINANCIAL STATEMENTS

Note 1 - Basis of Presentation
The  consolidated 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  consolidated interim financial statements be read in conjunction  with
the  financial statements of the Company for the year ended December 31, 2001
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.

Results  of  operation  for the interim period are not indicative  of  annual
results.

Note 2 - Going concern
The  accompanying financial statements have been prepared assuming  that  the
Company   will   continue   as  a  going  concern  which   contemplates   the
recoverability of assets and the satisfaction of liabilities  in  the  normal
course  of business. As noted above, the Company is in the development  stage
and,  accordingly, has not yet generated revenues from operations. Since  its
inception, the Company has been engaged substantially in financing activities
and  developing  its  product line, setting up its  e-commerce  website,  and
incurring  substantial costs and expenses. As a result, the Company  incurred
accumulated net losses from October 18, 2000 (inception) through  the  period
ended September 30, 2002 of $(29,402). In addition, the Company's development
activities  since  inception have been financially sustained  through  equity
financing.

The  ability of the Company to continue as a going concern is dependent  upon
its  ability to raise additional capital from the sale of common  stock  and,
ultimately,  the  achievement  of  significant  operating  revenues.   It  is
anticipated that as a result of the Company's commencing business  under  its
website  as of September 24, 2002, that revenues should commence in  the  4th
quarter.    The  accompanying  financial  statements  do  not   include   any
adjustments  that might be required should the Company be unable  to  recover
the value of its assets or satisfy its liabilities.

Note 3 - Related party transactions
The Company neither owns nor leases any real or personal property. An officer
of  the Company donated services at $50 an hour for 10 hours per month for  a
total  of  $500  per month.  The total services donated for the  nine  months
ended  September  30, 2002 were $4,500 and the total as of October  31,  2000
(Inception)  to  September  30, 2002 were $8,731.   Both  amounts  have  been
expensed accordingly.

The  officer  and  director  of the Company is  involved  in  other  business
activities  and  may  in  the  future,  become  involved  in  other  business
opportunities.  If  a specific business opportunity becomes  available,  such
person  may  face a conflict in selecting between the Company and  its  other
business  interests.  The  Company  has  not  formulated  a  policy  for  the
resolution of such conflicts.

<PAGE>

Item 2.   Plan of Operations.

    The  following discussion and analysis should be read in conjunction with
the  Company's unaudited financial statements and the notes thereto contained
elsewhere in this filing.

Overview

     First   Impressions  was  organized  October  18,  2000  as   a   Nevada
corporation,  and  has  a limited operation history.  We  were  organized  to
develop  a  business  as  an  online  retailer  and  distributor  of  perfume
fragrances,  bath products and related products, with some items specifically
designed for First Impressions.

     Since our incorporation in October 2000, we have not been engaged in any
significant operations nor have we had any significant revenues, as we are in
the development stage. Our only recent activities include organization of the
Company,  the  establishment of our website, research over  the  Internet  to
determine  methods  of  acquiring market share presence  without  significant
start  up  expenses,  start  up  of our website,  and  establishment  of  our
relationships with Desert Health and LinkShare.  Our goal is to distribute  a
variety  of  products  through Internet generated sales,  at  the  most  cost
efficient method.

BUSINESS OF THE COMPANY

     First  Impressions intends to be an online retailer and  distributor  of
perfume  fragrances,  bath products and related products.   Our  goal  is  to
operate an online store that specializes in the sale of fragrances, fragrance
related products and bath and body products on a retail and wholesale  basis.
The  business-to-business component of the online store is intended to  offer
products  on a wholesale basis to the market of smaller specialty  retailers.
Users  will  be able to browse and locate products. The online store,  domain
name  -  first2impress.com, will offer personalized customer service,  secure
ordering,  numerous  shipping options and fast delivery. Our  website  became
operational on September 24, 2002.

     To effectuate the business plan of the Company, we executed an agreement
on October 18, 2000 with Desert Health Products, Inc., which provides for the
licensing,  manufacturing  and distribution of  First  Impressions'  products
until termination in December of 2010. The agreement provides for a price  to
be  paid  to  Desert Health Products, of the cost of production, including  a
reasonable allowance for overhead, plus 30%, which also provides for a  price
increase  every  six (6) months. There were no up front licensing  fees.  The
agreement further provides for termination prior to its expiration, by either
party for the following reasons:

*    Upon the bankruptcy or liquidation of the other party, whether voluntary
or involuntary;
*    Upon the other party taking the benefit of any insolvency law;
*    Upon the other party having or applying for a receiver appointed for
either party;
*    For cause, and/or
*    For early termination in the event First Impressions fails or refuses to
cooperate with Desert Health Products, fails or refuses to make timely
payment of the compensation required by the agreement. In addition, upon
early termination, all invoicing shall become immediately due and payable
and/or deliverable.

     Under  the  contract and relationship established between Desert  Health
Products  and First Impressions, we have the ability to choose the  fragrance
desired  by  First  Impressions, and utilize the  fragrance  in  the  various

<PAGE>

products,  which  Desert  Health  Products already  produces  with  different
fragrances,  thus  establishing an exclusive product for  First  Impressions.
Under  the  agreement, the fragrance formula is a one  of  a  kind  specially
formulated  fragrance  selected  by First  Impressions  and  to  be  utilized
exclusively  by  First Impressions in various forms of perfumes  and  related
products.  Additionally,  Desert Health Products has  agreed  to  handle  all
packaging and shipping for First Impressions.

     To  establish  our business plan at the lowest possible  cost,  we  have
joined  the  affiliate program of LinkShare, a private company  offering  our
company the ability to link with online merchant sites. LinkShare's affiliate
program is a partnership between our site and an online merchants (that is, a
website  that  sells  goods  or services). As  a  result  of  agreement  with
LinkShare  we  are  able  to  join a merchant's  program,  providing  us  the
opportunity  to  link  directly to the merchant's  site.  LinkShare  hosts  a
password-protected  website  that offers affiliates  such  as  us  to  choose
amongst some 600 merchants.  Through the password-protected LinkShare site we
can  obtain detailed reports about how our links are performing and how  much
they have earned. Prior to linking to the merchant's site, each merchant must
independently review our site and approve our link to their site. We incur no
costs  associated  with  either LinkShare or the online  merchant,  as  their
revenues,  just like ours, are generated through the sale or  in  some  cases
traffic driven to the merchant's site.

     Our   website  currently  links  with  the  following  merchants:  Avon,
FragranceNet.com,  Sephora.com Inc., StressLess.com, Yves  Rocher,  and  Zirh
Skin Nutrition.

     The Company's current cash balance as of September 30, 2002 was $24,329.
Management  believes  the  current cash balance is  sufficient  to  fund  the
current  minimum level of operations through January 2004, however, in  order
to  advance  the  Company's business plan the Company must  raise  additional
capital  through the sale of equity securities. Management has  continued  to
avoid  incurring  substantial obligations to the Company  pending  the  final
choice selection of products to place on the Internet. Once the products have
been selected and the Website modified, the Company's costs will increase  as
a  function  of the advertising required to bring in business.  The  plan  of
management  is to increase advertising costs in direct proportion  to  sales,
advertising dollars coming into the Company, and equity capital raised by the
Company  in  the  future. In the event any of the above do not  happen  in  a
timely   fashion,  management  is  prepared  to  slow  the  expenditures   of
advertising costs so that the Company can sustain itself until January  2004.
To  date,  the  Company has sold $30,000 in equity securities. Sales  of  the
Company's  equity securities have allowed the Company to maintain a  positive
cash flow balance.

     We  have  prepared  our financial statements assuming the  Company  will
continue as a going concern, which contemplates the recoverability of  assets
and  the satisfaction of liabilities in the normal course of business.  As  a
result  of  our  development  stage and our  incurring  start  up  costs  and
expenses,  the  Company has incurred accumulated net loses from  October  18,
2000 (inception) through the period ended September 30, 2002 of $29,402.   As
a  result  of  these losses our auditor has reflected our "Going Concern"  in
Note 2 of our financial statements.

     Management  has made initial progress in implementing its business  plan
by  launching design of its website.  First Impressions intends  to  use  its
initial  equity  capital  to fund First Impressions'  initial  business  plan
during  the  next twelve months, as cash flow from sales is not estimated  to
begin until year two of its business plan.

     First  Impressions will face considerable risk in each of  its  business
plan  steps,  such  as  difficulty of hiring competent personnel  within  its
budget,  longer  than anticipated website programming,  and  a  shortfall  of
funding  due to First Impressions' inability to raise capital in  the  equity

<PAGE>

securities  market. If no funding is received during the next twelve  months,
First Impressions will be forced to rely on its existing cash in the bank. In
such  a  restricted cash flow scenario, First Impressions would be unable  to
complete  all  business  plan  steps, and  would,  instead,  delay  all  cash
intensive  activities. Primarily the cash intensive activities  include  full
time  management and significant advertising dollars. First Impressions  will
not  be  increasing  management  or incurring any  equipment  expenses  until
additional dollars are available either through equity or revenues.

     In  the  event equity or revenues are available to advance the  business
plan to the next step, which amount would be approximately $100,000, then  in
that  event  our current president would become operational on  a  full  time
basis  or we would bring in full time management. Additionally, approximately
$50,000 would be spent on advertising to assist in building up the revenues.

     Phase  three  of  the  business  plan would  include  hiring  additional
personnel,  spending additional dollars on advertising, updating the  Website
software,   where  required,  for  increased  sales  volumes,  and   covering
additional accounting and legal fees.

Liquidity and Capital Reserves

As of September 30, 2002 (Unaudited)

     As  of  September  30, 2002, the Company's assets were $24,329  and  its
current liabilities were $0.

Attestation of President and Chief Financial Officer as to our  internal
controls

     Our   President   and  Chief  Accounting  Officer  has   evaluated   the
effectiveness  of  our internal controls and has found that  based  on  these
evaluations  and  the  current status of the Company's  operations  that  our
internal  controls  are adequate at this time. Further, there  have  been  no
significant changes in our internal controls or in other factors  that  could
significantly  affect  internal  controls  subsequent  to  the  date  of  its
evaluations.

Forward-Looking Statements and Associated Risks

     This   Quarterly   Report   on  Form  10-QSB  contains   forward-looking
statements.   These  forward looking statements  are  based  largely  on  the
Company's   expectations  and  are  subject  to  a  number   of   risks   and
uncertainties, many of which are beyond the Company's control, including, but
not  limited  to,  economic,  competitive and  other  factors  affecting  the
Company's  operations, markets, products and services,  expansion  strategies
and  other factors discussed elsewhere in this report and the documents filed
by  the  Company with the Securities and Exchange Commission.  Actual results
could  differ materially from these forward-looking statements.  In light  of
these  risks  and uncertainties, there can be no assurance that the  forward-
looking  information  contained in this report will in fact  prove  accurate.
The Company does not undertake any obligation to revise these forward-looking
statements to reflect future events or circumstances.

<PAGE>

PART II--OTHER INFORMATION

Item 1.       Legal Proceedings.

     None

Item 2.       Changes in Securities.

     None

Item 3.       Defaults Upon Senior Securities.

     None.

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

     None

Item 5.       Other Information.

     None.

Item 6.       Exhibits and Reports on Form 8-K.

     None.

<PAGE>

                                 SIGNATURES


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


FIRST IMPRESSIONS



By:/s/Tammy Kraft
      Tammy Kraft, President


   Date: November 13, 2002

<PAGE>

                          CERTIFICATION PURSUANT TO
                18 USC, SECTION 1350, AS ADOPTED PURSUANT TO
           SECTIONS 302 AND 906 OF THE SARBANES-OXLEY ACT OF 2002

     In  connection  with  the  Quarterly Report of  First  Impressions  (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"),  I,  Tammy Kraft, President and Chief Accounting  Officer  of  the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant  to
Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, that:

(1)  I have reviewed the report;

(2)   To  the  best of my knowledge, the Report does not contain  any  untrue
statement  of  a material fact or omit to state a material fact necessary  in
order  to make the statements made, in light of the circumstances under which
such statements were made, not misleading:

(3)   To  the  best  of  my  knowledge, the financial statements,  and  other
financial information included in the Report, fairly present in all  material
respects the financial condition and results of operations of the Company  as
of, and for, the periods presented in the Report;

(4)  I:
(a)  am responsible for establishing internal controls;
(b)  have designed such internal controls to ensure that material information
relating to the Company and its consolidated subsidiaries is made known to us
by  others within the Company, particularly during the period ended September
30, 2002;
(c)   have evaluated the effectiveness of the Company's internal controls  as
of a date within 90 days prior to the Report; and
(d)   have presented in the Report my conclusions about the effectiveness  of
my internal controls based on my evaluation of that date;

(5)  I have disclosed to the Company's auditors and the board of directors:
(a)   all  significant  deficiencies in the design or operation  of  internal
controls  which  could  adversely affect the  Company's  ability  to  record,
process,  summarize, and report financial data and have  identified  for  the
Company'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 Company's internal controls;

(6)   I  have  indicated in the Report whether or not there were  significant
changes  in  internal  controls or in other factors that could  significantly
affect  internal controls subsequent to the date of my evaluation,  including
any  corrective actions with regard to significant deficiencies and  material
weaknesses; and

(7)   The  Report  fully complies with the requirements of section  13(a)  or
15(d) of the Securities Exchange Act of 1934.

Date:  November 13, 2002


/s/ Tammy Kraft
Tammy Kraft, President/ Chief Accounting Officer