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 April 30, 2003

                                       OR

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

        For the transition period from_________________to__________________


                         COMMISSION FILE NUMBER  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 accellerated filer
        (as defined in Rule 12b-2 in the Exchange Act).

        YES    NO X

        There were 2,500,000 common shares outstanding at May 30, 2003.



                                                  Total number of pages    19

                                                                          -1-







                            STERLING SUGARS, INC.

                                 I N D E X

                                                                  PAGE
                                                                 NUMBER
        PART I:  FINANCIAL INFORMATION:

         ITEM 1. FINANCIAL STATEMENTS

                 Condensed balance sheets April 30, 2003
                 (unaudited) and July 31, 2002                     I-1

                 Statements of earnings and retained earnings
                 Nine months ended April 30, 2003 (unaudited)
                 and 2002 (unaudited)                              I-2

                 Statements of earnings and retained earnings
                 Three months ended April 30, 2003 (unaudited)
                 and 2002 (unaudited)                              I-3

                 Statements of cash flows
                 Nine months ended April 30, 2003 (unaudited)
                 and 2002 (unaudited)                              I-4

                 Notes to condensed financial statements
                 Three and nine months ended April 30, 2003
                 and 2002                                          I-6

         ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                 FINANCIAL CONDITION AND RESULTS OF OPERATIONS     I-7

         ITEM 4. CONTROLS AND PROCEDURES                           I-10

        PART II. OTHER INFORMATION:

         ITEM 5. OTHER INFORMATION                                II-1

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



















                                                                         -2-







                            STERLING SUGARS, INC.
                          CONDENSED BALANCE SHEETS

                                                   April 30,     July 31,
                                                     2003          2002
                                                   UNAUDITED       NOTE
     ASSETS:                                    ---------------------------
      CURRENT ASSETS:
         Cash and short-term investments        $      9,455  $      3,866
         Accounts receivable                       1,658,514     1,281,542
         Raw sugar and molasses inventories at
          lower of cost or market                  3,327,049     2,414,059
         Operating supplies - at cost                703,960       753,550
         Deferred income taxes                       334,000       334,000
         Other current assets                        492,438       380,301
                                                ------------  ------------
            TOTAL CURRENT ASSETS                $  6,525,416  $  5,167,318
                                                ------------  ------------
       Property, plant and equipment - net      $ 23,717,180  $ 24,041,961
                                                ------------  ------------
       Expenditures for future crops            $    759,309  $    759,309
       Notes receivable                              341,630       376,082
       Other assets                                   67,493        56,921
                                                ------------  ------------
                                                $  1,168,432  $  1,192,312
                                                ------------  ------------
                                                $ 31,411,028  $ 30,401,591
                                                ============  ============
     LIABILITIES AND STOCKHOLDERS' EQUITY:
      CURRENT LIABILITIES:
        Notes Payable                           $    954,000  $  3,512,000
        Accounts payable and accrued expenses        643,684       803,887
        Due cane growers                           5,495,732       857,425
        Current portion long-term debt               618,250       628,905
                                                ------------  ------------
            TOTAL CURRENT LIABILITIES           $  7,711,666  $  5,802,217
                                                ------------  ------------
       Long-term debt                           $  3,513,187  $  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                         15,432,720    16,015,819
                                                ------------  ------------
                                                $ 17,973,175  $ 18,556,274
                                                ------------  ------------
                                                $ 31,411,028  $ 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)

                                                NINE MONTHS ENDED APRIL 30
                                                ---------------------------
                                                      2003         2002
                                                      ----         ----
        REVENUES:

         Sugar and molasses sales                $ 36,867,304 $ 32,917,426
         Interest earned                                2,114        3,908
         Mineral leases and royalties                 224,520      413,458
         Gain (Loss) on disposal of assets            171,137  (   214,668)
         Other                                      1,307,775    1,584,071
                                                 ------------  ------------
                                                 $ 38,572,850 $ 34,704,195
                                                 ------------  ------------

        COSTS AND EXPENSES:

         Cost of products sold                   $ 38,520,495 $ 30,378,159
         General and administrative                   685,540      843,746
         Interest expense                             307,298      553,157
                                                 ------------  ------------
                                                 $ 39,513,333 $ 31,775,062
                                                 ------------  ------------

        NET EARNINGS (LOSS) BEFORE INCOME TAXES  $(   940,483)$  2,929,133
        INCOME TAXES (CREDIT)                     (   357,384)   1,113,071
                                                 ------------  ------------
        NET EARNINGS (LOSS)                      $(   583,099)$  1,816,062

        RETAINED EARNINGS AT BEGINNING OF PERIOD   16,015,819   15,024,027
                                                 ------------  ------------
        RETAINED EARNINGS AT END OF PERIOD       $ 15,432,720 $ 16,840,089
                                                 ============  ============

        NET EARNINGS (LOSS) PER SHARE            $       (.23)$        .73
                                                 ============  ============










                    See notes to condensed financial statements







                                      I-2                                 -4-







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

                                               THREE MONTHS ENDED APRIL 30
                                              -----------------------------
                                                      2003         2002
                                                      ----         ----
        REVENUES:

         Sugar and molasses sales                $ 5,686,946   $10,110,905
         Interest earned                               1,333         2,180
         Mineral leases and royalties                 72,782       166,676
         Gain (Loss) on disposal of assets              (631)        8,892
         Other                                        71,154        36,497
                                                 ------------  ------------
                                                 $ 5,831,584   $10,325,150
                                                 ------------  ------------

        COSTS AND EXPENSES:

         Cost of products sold                   $ 8,250,659   $12,062,844
         General and administrative                  158,815       327,881
         Interest expense                            113,116       208,810
                                                 ------------  ------------
                                                 $ 8,522,590   $12,599,535
                                                 ------------  ------------

        NET LOSS BEFORE INCOME TAXES             $(2,691,006)  $(2,274,385)
        INCOME TAXES (CREDIT)                     (1,022,583)   (  864,266)
                                                 ------------  ------------
        NET LOSS                                 $(1,668,423)  $(1,410,119)

        RETAINED EARNINGS AT BEGINNING OF PERIOD  17,101,143    18,250,208
                                                 ------------  ------------
        RETAINED EARNINGS AT END OF PERIOD       $15,432,720   $16,840,089
                                                 ============  ============

        NET LOSS PER SHARE                       $(      .67)  $(      .56)
                                                 ============  ============










                    See notes to condensed financial statements







                                      I-3                                 -5-







                            STERLING SUGARS, INC.
                           STATEMENT OF CASH FLOWS
                                (UNAUDITED)
                                                  NINE MONTHS ENDED APRIL 30
                                                  ---------------------------
                                                         2003         2002
                                                         ----         ----
   OPERATING ACTIVITIES:
    Net earnings (Loss)                             $(   583,099) $  1,816,062
    Adjustments to reconcile net earnings to net
     cash provided by operating activities:
     Depreciation                                      1,478,330     1,525,271
     (Gain) loss on disposal of assets               (   171,137)      214,668
    Changes in operating assets and liabilities:
     Increase in accounts receivable                 (   376,972)  ( 1,581,574)
     Increase in inventories                         (   863,400)  (10,292,176)
     Increase in accounts payable accrued
      expenses and due cane growers                    4,467,449     6,080,670
     Other items - net                                   301,787   (   147,374)
                                                    ------------  ------------
    Net cash provided by operating activities       $  4,252,958  $( 2,384,453)
                                                    ------------  ------------
    INVESTING ACTIVITIES:
     Collection on notes receivable                 $     34,452  $     36,245
     Issuance of notes receivable                           -      (    20,000)
     Purchase of property, plant and equipment        (1,605,431)  (   876,088)
     Proceeds from sale of assets                        634,610        61,887
                                                    ------------- ------------
     Net cash used in investing activities          $ (  936,369) $(   797,956)
                                                    ------------  ------------
    FINANCING ACTIVITIES:
     Proceeds from short-term notes payable
      and long-term debt                            $ 25,557,200  $ 34,425,667
     Payments on short-term notes payable
      and long-term debt                             (28,868,200)  (31,273,740)
                                                    ------------  ------------
     Net cash provided by financing activities      $( 3,311,000) $  3,151,927
                                                    ------------  ------------

    Increase (decrease) in cash and temporary
     investments                                    $      5,589  $(    30,482)
    Cash and temporary investments at the
     beginning of the period                               3,866        33,949
                                                    ------------  ------------
    Cash and temporary investments at the
     end of the period                              $      9,455  $      3,467
                                                    ============= ============



    Continued

                  See notes to condensed financial statements





                                      I-4                                 -6-







                            STERLING SUGARS, INC.
                           STATEMENT OF CASH FLOWS
                                (UNAUDITED)

                                                NINE MONTHS ENDED APRIL 30
                                               ----------------------------
                                                        2003        2002
                                                        ----        ----
      Supplemental information:

         Interest paid                              $  234,914  $  588,150
                                                    =========== ===========
         Income taxes paid                          $  142,945  $   32,610
                                                    =========== ===========












































                                        I-5                               -7-







                            STERLING SUGARS, INC.
                   NOTES TO CONDENSED FINANCIAL STATEMENTS
              THREE AND NINE MONTHS ENDED APRIL 30, 2003 AND 2002
                      (UNAUDITED)          (CONTINUED)


        A. CONDENSED FINANCIAL STATEMENTS:

             The condensed balance sheet as of April 30, 2003,
           the statements of earnings and retained earnings for the three
           and nine months ending April 30, 2003 and 2002, and the condensed
           statements of cash flows for the nine 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 April 30, 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/or the Form 10-K filed with
           the Securities and Exchange Commission on October 28, 2002.
           The results of operations for the period ending April 30, 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-6                                -8-







                            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 the 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. It is beleived 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 20.57 cents per pound compared to the 20.45 cents per pound
     for the year ended July 31, 2002. For the year ended July 31, 2001,
     the Company received 19.24 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-7                                -9-







          Blackstrap molasses production is estimated at 4.40 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
     4,600,621 gallons 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 $57.50 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 nine months ended April 30, 2003
     and 2002 were as follows:
                                                2003            2002
                                             -----------     -----------

         Raw sugar sales                     $35,525,202     $31,006,718
         Blackstrap molasses                   1,342,102       1,910,708
                                             -----------     -----------
                                             $36,867,304     $32,917,426
                                             ===========     ===========

         Sugar sales were up substantially for the nine months ended April
     30, 2003 compared to the same period in 2002 because of greater demand
     early during the season from sugar refiners.  At April 30, 2003, the
     Company had on hand approximately 8,000 tons of raw sugar compared to
     26,597 last year.  The Company expects ship all sugar by the end of
     July, 2003.   Molasses sales were down compared to the same period in
     2002 reflecting the lower production and sales for the current year.
     All molasses production had been shipped as of April 30, 2003 whereas the
     had an inventory of 667 tons the previous year.

     Interest Earned:

         Interest earned for the nine month period ending April 30,
     2003 was $2,114 compared to $3,908 for the same period last year.
     Interest earned was $1,333 for the three month period ending April 30,
     2003 and $2,180 for same period ending in 2002.

     Mineral Leases and Royalties:

          Income from Mineral leases and royalties were down for the nine
     months ended April 30, 2003 totaling $224,520 compared to $413,458 for
     the same period last year.  Royalties for the two periods were $195,813
     and $383,430, respectively.  Income from Mineral leases for the same
     periods were $28,707 and $30,028, 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
     are being 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-8                               -10-







     DISPOSAL OF ASSETS:

          The Company recorded a gain of $171,137 for the nine months ended
     April 30, 2003 principally from the sale of property located in LaFourche
     and St. Mary Parishes.  The Company sustained a loss of $214,668 for the
     previous period from the write off of obsolete equipment.

     Other Revenues:

          Other revenues, which consist mainly of miscellaneous income items
     and cane land rentals, were $1,307,775 for the nine months ended April
     30, 2003 and $1,584,071 for the nine months ended April 30, 2002.  Cane
     land rentals for the current period were $1,162,828 compared to
     $1,316,279 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 past crop.

     Cost of Products Sold:

          Cost of products sold totaled $38,520,495 for the nine months ended
     April 30, 2003 and $30,378,159 for the nine months ended April 30,
     2002.  The large increase in this account results from the increase in
     sales of $3,949,878 and higher weather related processing costs.  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 period ending July 31,
     2003 and other factors that may affect the earnings or losses sustained
     by 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 projected.

     General and Administrative Expenses:

          General and administrative expenses were $685,540 for the nine
     months ended April 30, 2003 and $843,746 for the same period last
     year.  The $158,206 reduction results primarily from decreased Board
     of Directors fees, bonuses and hospitalization costs.  These three items
     were $136,486 less in 2003 compared to 2002.





                                      I-9                                -11-







     Interest Expense:

          Interest expense was $307,298 compared to $553,157 for the nine
     months ended April 30, 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 April 30, 2003 was $954,000 compared to $3,512,000
     at April 30, 2002.  The increased shipments of sugar for the nine months
     ended April 30, 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 (credit) for the three and nine month
     periods ending April 30, 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 April 30, 2003, the Company had negative working capital of
     $1,186,250 compared to a negative working capital of $634,899 at July
     31, 2002.  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 April 30, 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-10                               -12-







        PART II - OTHER INFORMATION

         ITEM 5 - OTHER INFORMATION

                  On February 21, 2003, J. Patout Burns resigned from the
                  Company's Board of Directors.  Additionally, Edwin Patout,
                  Mark Patout and Craig P. Caillier resigned from the
                  Company's Board of Directors on May 16, 2003.  The
                  resigning directors did not give the Company reasons for
                  their resignations.  Mr. Caillier remains in his position
                  as President and Chief Executive Officer of the Company.
                  The following four persons were appointed to the Company's
                  Board of Directors to fill the vacant positions on May
                  16, 2003: James R. Keys, Frank William Patout, Robert B.
                  Patout, and William S. Patout, III.

         ITEM 6 - EXHIBITS AND REPORTS ON FORM 8K
                  (a) Exhibits

                       Exhibit   Description                          Page
                       ----------------------------------------------------
                       99.1      Section 906 Certification of Chief    19
                                  Executive Officer
                       99.2      Section 906 Certification of Chief    19
                                  Financial Officer

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






























                                     II-1                                -13-







                                  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     June 11, 2003                 By /s/ Craig P. Caillier
         ---------------------------          ---------------------
                                              CRAIG P. CAILLIER
                                              PRESIDENT AND
                                              CHIEF EXECUTIVE OFFICER



    DATE      June 11, 2003                 By /s/ Stanley H. Pipes
        ----------------------------          ---------------------
                                              STANLEY H. PIPES
                                              VICE PRESIDENT AND TREASURER
                                              (PRINCIPAL FINANCIAL AND
                                               ACCOUNTING OFFICER)




























                                     II-2                                -14-







                                 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                                -15-







    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: June 11, 2003
          -----------------
    /s/ Craig P. Caillier
    -----------------------
    Craig P. Caillier
    President












































                                     II-4                                -16-







                                 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






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    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: June 11, 2003
          -----------------


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










































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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 quarterly period ended April 30, 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: June 11, 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 quarterly period ended April 30, 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: June 11, 2003                      /s/ Stanley H. Pipes
       -----------------                   ---------------------
                                             Stanley H. Pipes
                                             Vice President & Treasurer






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