FORM 10-QSB

                SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20549

(Mark One)

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

         For the quarterly period ended September 30, 2002

                              OR

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

                    Commission file number 000-30599

                      NEW ERA TRADING GROUP, INC.
         (Exact name of registrant as specified in its charter)

         FLORIDA                                              65-0093914
 (State or other jurisdiction of                            (IRS Employer
 incorporation organization)                              Identification No.)



       7511 NW FIRST COURT, PEMBROKE PINES, FLORIDA            33024
      (Address of principal executive offices)               (Zip Code)

                           954-894-3696
       (Registrant's telephone number, including area code)

                        Not applicable
(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   [ ]        No  [X]

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:

The number of shares outstanding of each of the registrant's classes of
common stock, as of September 30, 2002, was 15,020,960 shares, all of one
class, $.001 par value.

Transitional Small Business Disclosure Format (check one);

Yes [ ] No [X]

PART I--FINANCIAL INFORMATION

Item 1.   Financial Statements.

<TABLE>
                 New Era Trading Group, Inc.

                       Balance Sheet
                     September 30, 2002
<S>                                                        <C>
Assets
Current Assets:
 Cash                                         $             -
 Accounts Receivable                                        -
 Inventory                                                  -
                                                     ------------
Total Current Assets                                        -

Equipment, net of accumulated depreciation                  -

Other Assets:
 Deferred Offering Cost                                     -
 Deposits                                                   -
                                                     ------------
Total Other Assets                                          -
                                                     ------------
Total Assets                                  $             -
                                                     ============


Liabilities and Stockholders' Equity
Current Liabilities:
 Accounts Payable                             $             -
 Notes and Advances Payable, current portion             107,353
 Accrued Expenses                                         11,790
                                                     ------------
Total Current Liabilities                                119,143


Long Term Liabilities:
 Notes Payable, net of current portion                      -
                                                     ------------
Total Long Term Liabilities                                 -


Stockholders' Equity:
 Common stock; $.01 par value; 25,000,000 shares
  authorized; 15,120,960 issued and outstanding          151,210
 Additional Paid-In Capital                            1,607,988
 Accumulated Deficit                                  (1,640,697)
 Treasury Stock                                         (237,644)
                                                     ------------
Total Stockholders' Equity                              (119,143)
                                                     ------------
Total Liabilities and Stockholders' Equity    $             -
                                                     ============


<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>

                      New Era Trading Group, Inc.
<TABLE>
                       Statement of Operations
                        For the Periods Ended
<CAPTION>
                                      Nine Months         Nine Months
                                        Ended                Ended
                                      9/30/2002            9/30/2001
                                  ----------------    ----------------
<S>                                       <C>                 <C>
Revenue:

 Sales                           $         -         $         -
 Other
                                  ----------------    ----------------
                                           -                   -


Cost of Goods Sold                         -                   -
                                  ----------------    ----------------

Gross Profit (Loss)                        -                   -


Cost and Expenses:

 Selling Expenses                          -                   -
 General and Administrative                -                   -
 Interest                                3,216                3,216
                                  ----------------    ----------------
                                         3,216                3,216
                                  ----------------    ----------------
Net Loss                         $      (3,216)      $       (3,216)
                                  ================    ================

Primary Net Loss
  per Common Share               $         -         $         -
                                  ================    ================

<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>


                        New Era Trading Group, Inc.
<TABLE>
                         Statements of Cash Flows
                           For the Periods Ended
<CAPTION>

                                            Nine Months    Nine Months
                                               Ended         Ended
                                            9/30/2002      9/30/2001
                                           -------------  -------------
<S>                                             <C>            <C>
Operating Activities
 Net loss                               $     (3,216)   $    (3,216)
 Adjustments to reconcile net
  loss to net cash used by
  operating activities:
   Depreciation and amortization                  -             -
   Loss on retirement of equipment                -             -
   (Increase) decrease in:
    Other assets                                  -             -
   Increase (decrease) in:
    Accounts payable                              -             -
    Accrued expenses                            3,216         3,216
                                            -------------  -------------
 Total adjustments                              3,216         3,216
                                            -------------  -------------
 Net cash provided (used) by
  operating activities                            -              -
                                            -------------  -------------

Financing Activities
 Payments on notes payable                        -              -
 Additional Paid in Capital                       -              -
                                           -------------  -------------
 Net cash used by financing activities            -              -
                                           -------------  -------------

Net Increase (decrease) in cash                   -              -

Cash, beginning of year                           -              -
                                           -------------  -------------
Cash, end of year                        $        -      $       -
                                           =============  =============

Supplementary disclosures of cash flow
 information and noncash investing
 and financing activities
  Cash paid during year for interest     $        -      $       -
                                           =============  =============
  Stock exchanged for debt               $        -      $       -
                                           =============  =============

<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>


                          New Era Trading Group, Inc.
<TABLE>
               Statement of Changes in Stockholders' Equity
                 For the Period Ended September 30, 2002
<CAPTION>
                                                Additional
                            Common Stock         Paid-In      Accumulated
                         Shares     Amount       Capital        Deficit
                       ---------------------   ------------  --------------
<S>                      <C>         <C>            <C>            <C>
Balance,
 December 31, 2001     15,120,960  $ 151,210    $1,607,988   $ (1,637,481)

Issuance of Stock

Net Loss for the Period                                           (3,216)
                       ----------------------------------------------------

Balance,
 September 30, 2002    15,120,960  $ 151,210    $1,607,988   $ (1,640,697)
                       ====================================================


<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>



New Era Trading Group, Inc.
Notes to Financial Statements
For the Periods Ended September 30, 2002 and 2001

1.  Background Information

New Era Trading Group, Inc. (the "Company") (f/k/a Gardner Marketing
Services, Inc.) was incorporated in Florida on December 15, 1988.  The
Company was essentially dormant until 1992, at which time the Company began
import/export operations of torches used for decorative outdoor lighting.  In
1994, the Company ceased distribution of the torches and began import/export
operations of solid and gelatin cane sugar and alcohol fuels for cooking and
warming food and lighting charcoal.  The distribution of the latter was
ceased in 1996 and the Company has remained essentially dormant since.  The
Company's headquarters is located in Largo, Florida.

2.  Summary of Significant Accounting Policies

The significant accounting policies followed are:

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

Equipment is recorded at cost.  Depreciation is calculated by the straight-
line method over the estimated useful lives of the assets of approximately
five to seven years.  Additions to and major improvements of equipment are
capitalized.  Maintenance and repair expenditures are charged to expense as
incurred.  As equipment is sold or retired, the applicable cost and
accumulated depreciation are eliminated from the accounts, and any gain or
loss is recorded.

Inventories are stated at the lower of cost or market.  Cost is determined by
the first-in, first-out (FIFO) method.

Advertising costs are charged to operations when incurred.  For the periods
ended September 30, 2002 and 2001 advertising expense amounted to $0.

Net loss per common share is based upon the weighted average common shares
outstanding during each period.


New Era Trading Group, Inc.
Notes to Financial Statements
For the Periods Ended September 30, 2002 and 2001


3.  Equipment

There was no equipment as of September 30, 2002.

4.  Inventory

There was no inventory as of September 30, 2002.

5.  Deferred Offering Cost

Deferred Offering Cost consists of costs incurred by the Company in the
process of a public offering.  There were no costs in 2002.

6.  Income Taxes

The Company has a net operating loss carryover available for future periods
of approximately $808,000.  This carryover will expire between 2007 and 2011.

7.  Stockholders' Equity

On January 21, 1989, the Company authorized and issued 100 shares of common
stock for a $1 par value.  On October 18, 1993, the Company increased the
authorized shares of common stock to 2,500,000 shares with a par value of
$.01.  Also on October 18, 1993, the Company's Board of Directors declared a
stock split (9,000 to 1) of its outstanding common stock.

The Company has issued 2,715,000 options to purchase shares of the Company's
common stock at $.20 per share.  These options will expire in the years 1999
through 2001.

During February 1996, the Board of Directors authorized a 5-for-1 stock split
of common stock to stockholders of record as of February 10, 1996.

8.  Lease Commitments

There are no outstanding lease commitments.



Item 2.  Management's Plan of Operations

The Company is dormant at the date of this quarterly report and is not
engaged in any business operations.  The Company is seeking a viable business
with which to merge.  There is no assurance as to how long it may take the
Company to locate a suitable merger partner.  The Company intends to arrange
for a securities broker-dealer to obtain a trading symbol on the OTC Bulletin
Board, as soon as the Company has filed all reports due under the Securities
Exchange Act of 1934.  There is no assurance as to if or when the OTC
Bulletin Board will issue a trading symbol and authorize the Company's common
stock to be quoted in that medium.

PART II--OTHER INFORMATION

Item 1.  Legal Proceedings

The Company is not engaged in any legal proceedings, other than post judgment
discovery pursued from time to time by one judgment creditor.  All judgments
are reflected in liabilities set forth in the balance sheet.

Item 2.  Changes in Securities.

Not Applicable.

Item 3.  Defaults Upon Senior Securities.

Not Applicable.

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

Not Applicable

Item 5.  Other Information

Not Applicable

Item 6.  Exhibits and Reports on Form 8-K

(a)  Exhibits

(27) Financial Data Schedule

(b)  Reports on Form 8-K

None

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.

New Era Trading Group, Inc.
(Registrant)

Date:  December 15, 2002

/s/  Steven L. Hocke
Steven L. Hocke, Chief Executive Officer

Date:  December 15 2002

/s/  Ronald L. Mallett
Ronald L. Mallett, Chief Financial Officer