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 January 31, 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  0-1287

                             STERLING SUGARS, INC.
        ____________________________________________________________________
              Exact name of registrant as specified in its charter


                 Louisiana                              72-0327950
        _______________________________       ______________________________
        State or other jurisdiction of         IRS employer identification
        incorporation or organization                     number

          P. O. Box 572, Franklin, La.                   70538
        ____________________________________________________________________
        Address of principal executive offices            Zip Code


        Registrant's telephone number including area code       337 828 0620

                                  Not Applicable
        ____________________________________________________________________
        Former name, former address and former fiscal year, if changed since
        last report.

        Indicate by check mark whether 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 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

        Indicate by check mark whether the registrant is an accelerated filer
        (as defined in Rule 126-2 of the Exchange Act).  Yes    No X

        There were 2,500,000 common shares outstanding at March 5, 2003.


                                                  Total number of pages  -18-


                                                                          -1-




                            STERLING SUGARS, INC.

                                 I N D E X

                                                                  PAGE
                                                                 NUMBER
        PART I:  FINANCIAL INFORMATION:

         ITEM 1. FINANCIAL STATEMENTS

                 Condensed balance sheets January 31, 2003
                 (unaudited) and July 31, 2002                     I-1

                 Statements of earnings and retained earnings
                 Six months ended January 31, 2003 (unaudited)
                 and 2002 (unaudited)                              I-2

                 Statements of earnings and retained earnings
                 Three months ended January 31, 2003 (unaudited)
                 and 2002 (unaudited)                              I-3

                 Statements of cash flows
                 Six months ended January 31, 2003 (unaudited)
                 and 2002 (unaudited)                              I-4

                 Notes to condensed financial statements
                 Three and six months ended January 31, 2003
                 and 2002                                          I-5

         ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                 FINANCIAL CONDITION AND RESULTS OF OPERATIONS     I-6

         ITEM 4. CONTROLS AND PROCEDURES                           I-9

        PART II. OTHER INFORMATION:

         ITEM 4. SUBMISSSION OF MATTERS TO A VOTE OF SECURITY
                 HOLDERS                                          II-1

         ITEM 6. EXHIBITS AND REPORTS ON FORM 8K                  II-1















                                                                       -2-



                            STERLING SUGARS, INC.
                          CONDENSED BALANCE SHEETS

                                                  January 31,    July 31,
                                                     2003          2002
                                                   UNAUDITED       NOTE
     ASSETS:                                    ------------- ------------
      CURRENT ASSETS:
         Cash and short-term investments        $  1,303,631  $      3,866
         Accounts receivable                       2,845,762     1,281,542
         Raw sugar and molasses inventories at
          lower of cost or market                  8,868,691     2,414,059
         Operating supplies - at cost                691,391       753,550
         Deferred income taxes                       334,000       334,000
         Other current assets                        344,910       380,301
                                                ------------  ------------
            TOTAL CURRENT ASSETS                $ 14,388,385  $  5,167,318
                                                ------------  ------------
       Property, plant and equipment - net      $ 23,440,564  $ 24,041,961
                                                ------------  ------------
       Expenditures for future crops            $    759,309  $    759,309
       Notes receivable                              347,224       376,082
       Other assets                                   67,495        56,921
                                                ------------  ------------
                                                $  1,174,028  $  1,192,312
                                                ------------  ------------
                                                $ 39,002,976  $ 30,401,591
                                                ============  ============
     LIABILITIES AND STOCKHOLDERS' EQUITY:
      CURRENT LIABILITIES:
        Notes Payable                           $  3,538,000  $  3,512,000
        Accounts payable and accrued expenses      1,745,486       803,887
        Due cane growers                           7,656,017       857,425
        Current portion long-term debt               618,250       628,905
                                                ------------  ------------
            TOTAL CURRENT LIABILITIES           $ 13,557,753  $  5,802,217
                                                ------------  ------------
       Long-term debt                           $  3,590,625  $  3,830,100
                                                ------------  ------------
       Deferred income taxes                    $  2,213,000  $  2,213,000
                                                ------------  ------------
     STOCKHOLDERS' EQUITY:
        Common stock                            $  2,500,000  $  2,500,000
        Additional paid in capital                    40,455        40,455
        Retained earnings                         17,101,143    16,015,819
                                                ------------  ------------
                                                $ 19,641,598  $ 18,556,274
                                                ------------  ------------
                                                $ 39,002,976  $ 30,401,591
                                                ============  ============

       NOTE: The balance sheet at July 31, 2002 has been taken from the
             audited financial statements at that date, and condensed.

                   See notes to condensed financial statements

                                      I-1                               -3-


                           STERLING SUGARS, INC.
                 STATEMENT OF EARNINGS AND RETAINED EARNINGS
                                 (UNAUDITED)

                                                SIX MONTHS ENDED JANUARY 31
                                                ---------------------------
                                                     2003         2002
       REVENUES:                                 -----------   -----------

         Sugar and molasses sales                $31,180,358   $22,806,521
         Interest earned                                 781         1,728
         Mineral leases and royalties                151,738       246,782
         Gain (loss) on disposal of Assets           171,768      (223,560)
         Other                                     1,236,621     1,547,574
                                                 -----------   -----------
                                                 $32,741,266   $24,379,045
        COSTS AND EXPENSES:                      -----------   -----------

         Cost of products sold                   $30,269,836   $18,315,315
         General and administrative                  526,725       515,865
         Interest expense                            194,182       344,347
                                                 -----------   -----------
                                                 $30,990,743   $19,175,527
                                                 -----------   -----------
        NET EARNINGS BEFORE INCOME TAXES         $1,750,523    $ 5,203,518
        INCOME TAXES                                665,199      1,977,337
                                                 -----------   -----------
        NET EARNINGS  (NOTE B)                   $ 1,085,324   $ 3,226,181

        RETAINED EARNINGS AT BEGINNING OF PERIOD  16,015,819    15,024,027
                                                 -----------   -----------
        RETAINED EARNINGS AT END OF PERIOD       $17,101,143   $18,250,208
                                                 ===========   ===========

        NET EARNINGS PER SHARE                   $       .43   $     1.29
                                                 ===========   ===========
















                    See notes to condensed financial statements




                                       I-2                                 -4-



                            STERLING SUGARS, INC.
                 STATEMENT OF EARNINGS AND RETAINED EARNINGS
                                 (UNAUDITED)

                                               THREE MONTHS ENDED JANUARY 31
                                               -----------------------------
                                                      2003         2002
                                                 -----------   -------------
        REVENUES:

         Sugar and molasses sales                $22,739,432   $14,355,916
         Interest earned                                -             -
         Mineral leases and royalties                 65,464       120,484
         Gain on disposal of assets                  171,768          -
         Other                                       798,251       700,256
                                                 -----------   -----------
                                                 $23,774,915   $15,176,656
                                                 -----------   -----------
        COSTS AND EXPENSES:

         Cost of products sold                   $19,921,672   $ 9,441,775
         General and administrative                  266,958       291,492
         Interest expense                            112,876       175,922
                                                 -----------   -----------
                                                 $20,301,506   $ 9,909,189
                                                 -----------   -----------
        NET EARNINGS BEFORE INCOME TAXES         $3,473,409    $ 5,267,467
        INCOME TAXES                              1,319,894      2,000,998
                                                 -----------   -----------
        NET EARNINGS  (NOTE B)                   $2,153,513    $ 3,266,469

        RETAINED EARNINGS AT BEGINNING OF PERIOD  14,947,630    14,983,739
                                                 -----------   -----------
        RETAINED EARNINGS AT END OF PERIOD       $17,101,143   $18,250,208
                                                 ===========   ===========

        NET EARNINGS (LOSS) PER SHARE            $       .86   $      1.31
                                                 ===========   ===========
















                    See notes to condensed financial statements

                                      I-3                                 -5-


                            STERLING SUGARS, INC.
                           STATEMENT OF CASH FLOWS
                                (UNAUDITED)
                                                   SIX MONTHS ENDED JANUARY 31
                                                   ---------------------------
                                                        2003         2002
   OPERATING ACTIVITIES:                           ------------  ------------
    Net earnings                                     $1,085,324  $  3,226,181
    Adjustments to reconcile net earnings to net
     cash provided by operating activities:
     Depreciation                                       985,553     1,016,361
     (Gain) loss on disposl of assets                (  171,768)      223,560
    Changes in operating assets and liabilities:
     Increase in accounts receivable                 (1,564,220)   (3,842,219)
     Increase in inventories                         (6,392,473)  (20,005,817)
     Increase in accounts payable accrued
      expenses and due cane growers                   7,729,536    11,148,438
     Other items - net                                  129,138       104,221
                                                    -----------  ------------
    Net cash provided (Used In) Operating Activities $1,801,090  $ (8,129,275)
                                                   ------------- -------------
    INVESTING ACTIVITIES:
     (Increase) decrease in Notes receivable             28,858   (       664)
     Purchase of property, plant and equipment      (   453,764)     (409,701)
     Proceeds from sale of assets                       132,710        61,273
                                                   ------------- -------------
     Net cash used in investing activities         $(   292,196) $(   349,092)
                                                   ------------- -------------
    FINANCING ACTIVITIES:
     Proceeds from short-term notes payable
      and long-term debt                           $ 22,724,340  $ 30,690,668
     Payments on short-term notes payable
      and long-term debt                            (22,933,469)  (22,233,602)
                                                   ------------  -------------
     Net cash provided by (used in)
      financing activities                         $(   209,129) $  8,457,066
                                                   ------------- -------------

    Increase (decrease) in cash and temporary
    investments                                    $  1,299,765  $    (21,301)
    Cash and temporary investments at the
     beginning of the period                              3,866        33,949
                                                   ------------- -------------
    Cash and temporary investments at the
     end of the period                             $  1,303,631  $     12,648
                                                   ============= =============

    Supplemental information:

     Interest paid                                 $    220,946  $    379,284
                                                   ============  ============
     Income taxes paid                             $    127,435  $     41,802
                                                   ============  ============


                  See notes to condensed financial statements

                                      I-4                                 -6-


                            STERLING SUGARS, INC.
                   NOTES TO CONDENSED FINANCIAL STATEMENTS
              THREE AND SIX MONTHS ENDED JANUARY 31, 2003 AND 2002
                      (UNAUDITED)          (CONTINUED)


        A. CONDENSED FINANCIAL STATEMENTS:

             The condensed balance sheet as of January 31, 2003,
           the statements of earnings and retained earnings for the three
           and six months ending January 31, 2003 and 2002, and the condensed
           statements of cash flows for the six month periods then
           ended have been prepared by the Company, without audit.  In
           the opinion of management, all adjustments (which include
           only normal recurring adjustments) necessary to present
           fairly the financial position, results of operations and
           cash flows at January 31, 2003 and for all periods presented
           have been made.

             Certain information and footnote disclosures normally
           included in financial statements prepared in accordance with
           generally accepted accounting principles have been condensed
           or omitted.  It is suggested that these condensed financial
           statements be read in conjunction with the July 31, 2002
           report to stockholders and the Form 10-K filed with the
           Securities and Exchange Commission on October 28, 2002.  The
           results of operations for the period ending January 31, 2003
           are not necessarily indicative of the operating results expected
           for the full year.

        B. ANTICIPATED LOSS

             Management believes the Company will incur a loss for the year
           ended July 31, 2003.  The anticipated loss stems from
           losses sustained from Tropical Storm Isadore and Hurricane Lili
           both of which struck the gulf coast just before the start of the
           grinding season causing considerable damage to the cane crop in
           this region.  See also the "Anticipated Loss" caption under
           "Management's Discussion and Analysis of Financial Condition and
           Results of Operations".

















                                       I-5                                -7-



                            STERLING SUGARS, INC.
                  MANAGEMENT'S DISCUSSION AND ANALYSIS OF
               FINANCIAL CONDITION AND RESULTS OF OPERATIONS

     Forward -Looking Information:

         This Form 10-Q contains certain statements that may be deemed
     "forward-looking statements."  All statements, other than historical
     statements, in this Form 10-Q that address activities, events or
     developments that the Company intends, expects, projects, believes or
     anticipates will or may occur in the future, are forward-looking
     statements.  Such statements are based on assumptions and analysis made
     by management of the Company in light of its experience and its
     perception of historical trends, current conditions, expected future
     developments and other factors it believes are appropriate.  The
     forward-looking statements in the Form 10-Q are also subject to a number
     of material risks and uncertainties, including weather conditions in
     south Louisiana during the sugarcane growing season, the success of
     sugarcane pest and disease abatement procedures, the quality and quantity
     of the sugarcane crops, mechanical failures at the Company's sugar mill,
     and prices for sugar and molasses produced by the Company.  Such
     forward-looking statements are not guarantees of future performance and
     actual results.  Development and business decisions may differ from
     those envisioned by such forward-looking statements.

     Results of Operations:

      General Information:

         The Company's grinding season started on October 1, 2002 and
     because of Hurricane Lili which occurred on October 3rd, operations
     were suspended until October 10th.  The Company completed grinding on
     January 22, 2003.  Last year the Company started on September 18, 2001
     and ended December 23, 2001.  The Company processed 1,046,748 tons of
     sugarcane compared to 1,027,102 tons of sugarcane the previous year.
     The Company processed 1,063,646 tons for the 2000 crop.

         Sugar yield for past crop is estimated at 173 pounds per ton of cane
     compared to 207 and 202 pounds per ton of cane the previous two years,
     respectively. The lower yield for the past crop resulted from Tropical
     Storm Isadore and Hurricane Lili.  Also, weather during the past crop
     was unusually wet which caused higher costs in harvesting and processing
     the cane. The higher processing cost and lower yield of raw sugar will
     result in a loss for the year.

         The price the Company receives for its raw sugar is currently
     averaging 20.33 cents per pound compared to the 20.41 cents per pound
     for the six months ended January 31, 2002. For the six month period
     ending January 31, 2001, the Company received 18.93 cents per pound.
     The Company systematically sells on the futures market throughout the
     year, which tends to average out the highs and lows over a period of
     time.




                                      I-6                                -8-


          Blackstrap molasses production is estimated at 4.51 gallons per
     ton of cane compared to 5.36 and 5.63 gallons per ton the previous two
     years, respectively.  Total production of molasses is estimated at
     4,722,116 this year compared to 5,514,088 gallons last year and
     5,987,764 gallons for the previous year.  The price for blackstrap
     molasses is currently quoted at $60 per ton compared to $67.50 and
     $57.50 per ton for the previous two years, respectively.

     Sugar and Molasses Sales:

         Sugar and molasses sales for the six months ended January 31, 2003
     and 2002 were as follows:
                                                2003            2002
                                             -----------     -----------

         Raw sugar sales                     $30,040,229     $20,820,227
         Blackstrap molasses                   1,140,129       1,986,294
                                             -----------     -----------
                                             $31,180,357     $22,806,521
                                             ===========     ===========

         Sugar sales were up substantially for the six months ended January
     31, 2003 compared to the same period in 2002 because of greater demand
     from sugar refiners.   Molasses sales were down compared to the same
     period in 2002 because of lower demand for the product for the six
     month period ended January 31, 2003.

     Interest Earned:

         Interest earned for the six month period ending January 31,
     2003 was $781 compared to $1,728 for the same period last year.
     Interest earned was $0 for the three month periods ending January
     31, 2003 and 2002.

     Mineral Leases and Royalties:

          Income from Mineral leases and royalties were down for the six
     months ended January 31, 2003 totaling $151,738 compared to $246,782 for
     the same period last year.  Royalties for the two periods were $128,125
     and $239,545, respectively.  Income from Mineral leases for the same
     periods were $23,613 and $7,237, respectively.  In November, 2000, the
     Company began receiving royalty payments from a new well named Zenor A16
     located near Patterson, La.  Payments received from the Zenor A16 well
     have been used to reduce the Company's long-term debt.

          The Company's activities with respect to oil and gas are limited to
     the granting of leases and the collection of bonuses, delay rentals and
     landowner royalties thereunder.  Accordingly, only limited information,
     furnished primarily by the Company's lessees, has been included with
     respect to oil and gas operations affecting Company lands.  Complete
     information respecting these and related matters, such as proved
     reserves, are unavailable to the Company and cannot be obtained without
     unreasonable effort and expense.




                                       I-7                                -9-


     DISPOSAL OF ASSETS:

          The Company recorded a gain of $171,768 for the six months ended
     January 31, 2003 principally from the sale of property located
     in St. Mary Parish.  The Company sustained a loss for the previous period
     from the writeoff of obsolete equipment.

     Other Revenues:

          Other revenues, which consist mainly of miscellaneous income items
     and cane land rentals, were $1,236,621 for the six months ended January
     31, 2003 and $1,547,574 for the six months ended January 31, 2002.  Cane
     land rentals for the current period were $1,129,503 compared to
     $1,220,134 for the same period last year. Cane land rentals were down
     because of the aforementioned hurricane, tropical storm and other
     inclement weather experienced during the crop.

     Cost of Products Sold:

          Cost of products sold totaled $30,269,836 for the six months ended
     January 31, 2003 and $18,315,315 for the six months ended January 31,
     2002.  The large increase in this account results from the increase in
     sales of $8,373,837.  The costs charged to this account are relative to
     the sales of raw sugar and molasses.

     ANTICIPATED LOSS:

          The Company anticipates a loss for the year ended July 31, 2003.
     Management believes the loss for the year ended July 31, 2003 will be in
     the range of $2,000,000 to $2,500,000 before taxes.  However, Congress
     passed the Omnibus Budget Bill in mid-February which included $3.1
     billion in disaster assistance.  Sixty million of this amount was
     allocated to the Louisiana sugar industry.  At this time, it is not
     known when or how the funds will be divided in the industry.  Should any
     share due the Company become available before July 31, 2003, it could
     have a significant impact on the bottom line and possibly reduce or
     eliminate the loss anticipated by the Company.

          The estimated loss is based on management's best estimates taking
     into consideration budgeted expenditures for the next six months and
     other factors that may affect the earnings or loss of the Company.
     Circumstances and events that may happen in the future cannot be
     predicted and the range of the estimated loss could be significantly
     different from that estimated.

     General and Administrative Expenses:

          General and administrative expenses were $526,725 for the six
     months ended January 31, 2003 and $515,865 for the same period last
     year.  Expenses were comparable for the two years.







                                      I-8                                -10-


     Interest Expense:

          Interest expense was $194,182 compared to $344,347 for the six
     months ended January 31, 2003 and 2002, respectively.  The reduced
     interest cost resulted from lower interest rates and increased
     shipments of sugar for the current period.  Short-term debt
     outstanding at January 31, 2003 was $3,538,000 compared to $11,921,000
     at January 31, 2002.  The increased shipments of sugar for the six months
     ended January 31, 2003 compared to the same period last year generated
     larger cash flows which resulted in lower short-term borrowing
     requirements for the current year.

     Income Taxes:

          The income tax expense for the three and six month periods
     ending January 31, 2003 and 2002 were recorded at the statutory rate
     of 38 percent, which reflects the 34 percent federal corporate rate plus
     4 percent state income taxes.

     Liquidity and Capital Resources:

          At January 31, 2003, the Company had working capital of
     $830,632 compared to a negative working capital of $634,899 at July
     31, 2001.  Due to the seasonal nature of the industry, it is not
     uncommon to have a negative working capital balance at July 31 of
     each year or just before the start of the new season.

         For the period February 1, 2003 to September 30, 2003, the Company
     has budgeted $3,097,850 for repairs and $3,453,000 for capital
     improvements to the factory.  The latter amount includes a new boiler
     budgeted at $2,600,000.  Management believes the new boiler will
     significantly reduce the amount of natural gas used and generate
     substantial savings given the current world situation and uncertainty
     about oil and gas prices in the fall of 2003.   The Company expects to
     finance some of these expenditures internally with any excess financed
     short-term or long-term through a bank with which the Company has a
     $12,000,000 line of short-term credit.

     Item 4. Disclosure Controls

          Our principal executive officer and principal accounting officer
     have evaluated our disclosure controls and procedures within 90 days
     prior to the date of filing of this Quarterly Report on Form 10-Q for
     the period ending January 31, 2003.  They believe that our current
     internal controls and procedures are effective and designed to ensure
     that information required to be disclosed by us in our periodic reports
     is recorded, processed, summarized and reported, within the appropriate
     time periods specified by the SEC, and that such information is
     accumulated and communicated to our principal executive officer and
     principal accounting officer as appropriate to allow timely decisions to
     be made regarding required disclosure.  Subsequent to the date of the
     evaluation, there were no significant corrective actions taken by us or
     other changes made to these internal controls.  Management does not
     believe there were changes in other factors that could significantly
     affect these controls subsequent to the date of the evaluation.


                                      I-9                               -11-


        PART II - OTHER INFORMATION


         ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

                 The Company held its Annual Meeting of Stockholders on
         November 21, 2002.  Stockholders voted on the election of
         directors to serve for one year or until their successors are
         elected and qualified.  The voting results were as follows:

                                              FOR         WITHHELD
                                             -----        --------
              Bernard E. Boudreaux, Jr.    2,190,907        1,250
              Dr. James Patout Burns, Jr.  2,190,907        1,250
              Craig P. Caillier            2,190,907        1,250
              Peter V. Guarisco            2,190,907        1,250
              Victor Guarisco, II          2,190,907        1,250
              Edwin Patout                 2,190,907        1,250
              Mark Patout                  2,190,907        1,250

         ITEM 6  - EXHIBITS AND REPORTS ON FORM 8K
                   (a) Exhibits
                       Exhibit   Description                          Page
                       ----------------------------------------------------
                       99.1      Section 906 Certification of Chief    18
                                  Executive Officer
                       99.2      Section 906 Certification of Chief    18
                                  Financial Officer

                  (b) Reports on Form 8K
                      There were no reports filed on Form 8K for the period.



























                                     II-1                                -12-


                                  SIGNATURES



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




                                             STERLING SUGARS, INC.
                                                 (REGISTRANT)


     DATE     March 13, 2003               By /s/ Craig P. Caillier
              --------------                  ---------------------
                                              CRAIG P. CAILLIER
                                              PRESIDENT AND
                                              CHIEF EXECUTIVE OFFICER



    DATE      March 13, 2003               By /s/ Stanley H. Pipes
              --------------                  ---------------------
                                              STANLEY H. PIPES
                                              VICE PRESIDENT AND TREASURER





























                                     II-2                                -13-



                                 CERTIFICATIONS

    I, Craig P. Caillier, certify that:

    1. I have reviewed this quarterly report on Form 10-Q of Sterling Sugars,
       Inc.;

    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 we 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 prepared;

       b) evaluated the effectiveness of the registrant's disclosure controls
          and procedures as of a date within 90 days prior to the filing date
          of this quarterly report (the "Evaluation Date"); and

       c) presented in this quarterly report our conclusions about the
          effectiveness of the disclosure controls and procedures based on
          our evaluation as of the Evaluation Date;

    5. 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 (or persons
       performing the equivalent function):

       a) all significant deficiencies in the design or operation of internal
          controls which could adversely affect the registrant's ability to
          record, process, summarize and report financial data and have
          identified for the registrant's auditors any material weaknesses in
          internal controls; and

       b) any fraud, whether or not material, that involves management or
          other employees who have a significant role in the registrant's
          internal controls; and





                                     II-3                                -14-


    6. The registrant's other certifying officers and I have indicated in this
       quarterly 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 our most recent evaluation,
       including any corrective actions with regard to significant deficiencies
       and material weaknesses.


    Date: March 13, 2003
          -----------------
    /s/ Craig P. Caillier
    -----------------------
    Craig P. Caillier
    President











































                                     II-4                                -15-


                                 CERTIFICATIONS

    I, Stanley H. Pipes, certify that:

    1. I have reviewed this quarterly report on Form 10-Q of Sterling Sugars,
       Inc.;

    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 we 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 prepared;

       b) evaluated the effectiveness of the registrant's disclosure controls
          and procedures as of a date within 90 days prior to the filing date
          of this quarterly report (the "Evaluation Date"); and

       c) presented in this quarterly report our conclusions about the
          effectiveness of the disclosure controls and procedures based on
          our evaluation as of the Evaluation Date;

    5. 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 (or persons
       performing the equivalent function):

       a) all significant deficiencies in the design or operation of internal
          controls which could adversely affect the registrant's ability to
          record, process, summarize and report financial data and have
          identified for the registrant's auditors any material weaknesses in
          internal controls; and

       b) any fraud, whether or not material, that involves management or
          other employees who have a significant role in the registrant's
          internal controls; and





                                     II-5                               -16-


    6. The registrant's other certifying officers and I have indicated in this
       quarterly 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 our most recent evaluation,
       including any corrective actions with regard to significant deficiencies
       and material weaknesses.


    Date: March 13, 2003
          -----------------


    /s/ Stanley H. Pipes
    --------------------
    Stanley H. Pipes
    Vice President & Treasurer









































                                     II-6                               -17-

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

       In connection with the Quarterly Report of Sterling Sugars, Inc.
  (the "Company") on Form 10-Q for the six months ending January 31, 2003
  as filed with the Securities and Exchange Commission on the date hereof
  (the "Report"), I, Craig P. Caillier, President and Chief Executive Officer
  of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted
  pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to my knowledge
  that:

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

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


                                       /s/ Craig P. Caillier
  Date: March 13, 2003                 ---------------------
        -----------------              Craig P. Caillier
                                       President and Chief Executive Officer
Exhibit 99.2

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

       In connection with the Quarterly Report of Sterling Sugars, Inc.
 (the "Company") on Form 10-Q for the six months ending January 31, 2003 as
 filed with the Securities and Exchange Commission on the date hereof
 (the "Report"), I, Stanley H. Pipes, Vice President & Treasurer of the
 Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
 to Section 906 of the Sarbanes-Oxley Act of 2002, to my knowledge that:

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

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

 Date: March 13, 2003                      /s/ Stanley H. Pipes
       -----------------                   ---------------------
                                             Stanley H. Pipes
                                             Vice President & Treasurer






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