U.S. SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549

                        FORM 10-QSB/A

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

         For the quarterly period ended March 31, 2003

[  ]       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 33-90696

                   -----------------------

                   1224 Washington Avenue
                 Miami Beach, Florida 33139
          (Address of principal executive offices)

                       (305) 866-3360
                 (Issuer's telephone number)

Check whether the Issuer (1) has filed all reports required to be filed
by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
past 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

                                 Yes [X] No [ ]

State the number of shares outstanding of each of the issuer's classes
of common equity, as of the latest practicable date. As of March 31,
2003, 2,820,100 shares of $.0001 par value common stock were
outstanding.

Transitional Small Business Disclosure Format (check one) Yes [ ] No [X]












                    ANDEAN DEVELOPMENT CORPORATION







PART I    FINANCIAL INFORMATION




Item 1.   Financial Statements

       Certain information and footnote disclosures normally included in
       financial  statements  prepared  in  accordance  with  accounting
       principles  generally accepted in the United  States  of  America
       have  been  condensed  or  omitted  pursuant  to  the  rules  and
       regulations  of  the  Securities  and  Exchange  Commission  (the
       "Commission"). Although the Company believes the disclosures made
       are  adequate  to make the information presented not  misleading,
       and,  in  the  opinion of management, all adjustments  have  been
       reflected  which  are  necessary for a fair presentation  of  the
       information  shown  and the accompanying notes,  these  condensed
       unaudited financial statements should be read in conjunction with
       the  audited financial statements for the year ended December 31,
       2002.  The results for the three months ended March 31, 2003  are
       not  necessarily  indicative of the results of operations  for  a
       full year or of future periods.






               ANDEAN DEVELOPMENT CORPORATION

                 Consolidated Balance Sheets

            March 31, 2003 and December 31, 2002




                         A S S E T S

                                       March 31,      December 31,
                                          2003             2002

                                      (Unaudited)
Current Assets:
 Cash                                  $   1,187       $   1,069
 Accounts receivable                      49,693          49,693
  Notes  receivable, net -  current       33,120          33,120
portion
 Other current assets                    170,511         192,790

     Total Current Assets                254,511         276,672

Property, Plant and Equipment, net       305,503         319,503

Other Assets:
 Note receivable from related party      198,726         198,726
and other, net
   Investment   in   unconsolidated        2,543           2,543
subsidiaries

                                         201,269         201,269

                                       $ 761,283       $ 797,444







       ANDEAN DEVELOPMENT CORPORATION AND SUBSIDIARIES

           Consolidated Balance Sheets (Continued)

            March 31, 2003 and December 31, 2002



            LIABILITIES AND SHAREHOLDERS' EQUITY


                                        March 31,      December 31,
                                           2003             2002

                                       (Unaudited)
Current Liabilities:
 Obligations with banks                 $   36,228      $   36,228
  Current  maturities  of  long-term        33,121          33,121
debt
   Accounts   payable  and   accrued        81,953         109,576
expenses
 Due to related parties                     36,781          32,036
 Income taxes payable                       18,684          18,684

     Total Current Liabilities             206,767         229,645

Long-Term Liabilities:
  Long-term debt, excluding  current        37,181          37,181
maturities
 Staff severance indemnities                50,358          32,018

                                            87,539          69,199

Shareholders' Equity:
  Preferred stock, $.0001 par value,
5,000,000 shares
    authorized, no shares issued and           -               -
outstanding
  Common  stock, $.0001  par  value,
20,000,000 shares
     authorized,  2,820,100   shares           282             282
issued and outstanding
 Additional paid-in capital              5,660,187       5,660,187
 Accumulated deficit                    (4,828,439)     (4,796,816)

   Accumulated  other  comprehensive      (365,053)       (365,053)
income (loss)                           ---------------------------

     Total Shareholders' Equity            466,977         498,600
                                        ---------------------------
                                        $  761,283      $  797,444
                                        ===========================



               ANDEAN DEVELOPMENT CORPORATION

              Consolidated Statements of Income

         Three Months Ended March 31, 2003 and 2002

                                           2003             2002

                                       (Unaudited)     (Unaudited)
Revenues from Operations:
 Revenues                              $  124,969      $  102,074
 Cost of operations                       112,592          30,417

Gross Profit                               12,377          71,657

Selling and Administrative Expenses        44,000          34,139

(Loss) Income from Operations             (31,623)         37,518

Other Income (Expense), Net                  -            (29,230)

Net (Loss) Income                         (31,623)          8,288

Other Comprehensive Loss:
    Foreign   currency   translation         -            (54,437)
adjustment

Comprehensive Loss                     $  (31,623)     $  (46,149)
                                         ========================
Net (Loss) Income per Common Share     $    (.022)     $     .003
                                         ========================
Weighted Average Shares Outstanding     2,820,100       2,820,100
                                         ========================





ANDEAN DEVELOPMENT CORPORATION

                 Consolidated Statements of Shareholders' Equity

                        Three Months Ended March 31, 2003

<TABLE>
<CAPTION>

                                                                        Accumulated       Total
                             Common       Additional     Accumulated       Other      Shareholders'
                              Stock         Paid-In        Deficit     Comprehensive     Equity
                                            Capital                    Income (Loss)

<S>                          <C>           <C>             <C>           <C>             <C>
Balance at December  31,    $   282       $5,660,187      $(4,796,816) $ (365,053)    $ 498,600
2002
Net loss (Unaudited)             -           -             (31,623)         -           (31,623)

Foreign         currency
translation
  adjustment (Unaudited)         -              -              -              -              -
                               --------------------------------------------------------------------

Balance  at  March   31,    $     282     $5,660,187      $(4,828,439)    $  (365,053)    $ 466,977
2003 (Unaudited)              =====================================================================



</TABLE>





                     ANDEAN DEVELOPMENT CORPORATION

                  Consolidated Statements of Cash Flows

               Three Months Ended March 31, 2003 and 2002




                                           2003             2002
                                       --------------------------
                                       (Unaudited)     (Unaudited)

Cash     Flows    from     Operating
Activities:
 Net (loss) income                     $  (31,623)      $   8,288
 Adjustments to reconcile net income
to net cash
   (used  in) provided by  operating
activities:
  Depreciation and amortization            14,000          20,336
  Translation adjustment                     -            (54,437)
  Minority interest                          -             (3,514)
  Changes in assets and liabilities:
   (Increase) decrease in:
     Accounts receivable                     -              1,500
     Other current assets                  22,279         (45,984)
     Notes receivable                        -             76,323
     Deposits and other assets               -           (268,483)
   Increase (decrease) in:
      Accounts  payable and  accrued      (27,623)        (31,140)
expenses
     Income taxes payable                    -             11,253
     Staff severance indemnity             18,340          (3,774)
                                          -----------------------
Net    Cash    Used   in   Operating       (4,627)       (289,632)
Activities                                -----------------------

Cash     Flows    from     Financing
Activities:
 Borrowings from related parties        $   4,745       $ 315,275
   Proceeds   from   (payments   on)         -            (20,260)
obligations with bank
  Principal  payments  on  long-term         -             (1,889)
debt                                        ---------------------

Net   Cash   Provided  by  Financing        4,745         293,126
Activities                                  ---------------------

Net Increase in Cash                          118           3,494

Cash at Beginning of Period                 1,069             931
                                            ---------------------
Cash at End of Period                   $   1,187       $   4,425
                                            =====================






                     ANDEAN DEVELOPMENT CORPORATION
               Notes to Consolidated Financial Statements

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

       Basis  of  Presentation  -  The quarterly  financial  information
       included  herein is unaudited; however, such information reflects
       all   adjustments   (consisting  solely   of   normal   recurring
       adjustments)  which are, in the opinion of management,  necessary
       for  a  fair  statement of results for the interim  period.   For
       further   information,   refer  to  the  consolidated   financial
       statements  and  notes  thereto included in  the  Company's  form
       10-KSB as of and for the year ended December 31, 2002.

       Functional Currency - The consolidated financial statements  have
       been  translated in accordance with the provisions set  forth  in
       Statement of Financial Accounting Standards No. 52, from  Chilean
       pesos  (the  functional currency) into US dollars (the  reporting
       currency).

       Earnings  Per Common Share - Earnings per common share are  based
       on the weighted average number of shares outstanding of 2,820,100
       for  the  periods  ended March 31, 2003 and  2002,  respectively.
       Warrants  issued with exercise prices greater than  the  existing
       market  value  of the company stock are deemed anti-dilutive  and
       are not components of earnings per share.

NOTE 2 - GOING CONCERN

     The Company's consolidated financial statements are prepared using
accounting principles generally accepted in the United States of America
applicable to a going concern which contemplates the realization of
assets and liquidation of liabilities in the normal course of business.
The Company has incurred losses which have resulted in an accumulated
deficit of $4,796,816 at December 31, 2002, and $4,828, 429 at March 31,
2003, and has limited internal financial resources. Additionally, the
Company has substantially curtailed operations at December 31, 2002.
These factors combined raised substantial doubt about the Company's
ability to continue as a going concern. The accompanying consolidated
financial statements do not include any adjustments relating to the
recoverability and classification of asset carrying amounts or the
amount and classification of liabilities that might result from the
outcome of this uncertainty.

Note 3 -SUBSEQUENT EVENTS

     Subsequent to year-end the Company has entered in negotiations to
divest itself from the Chileans and Spanish subsidiaries. As of December
31, 2002, the Company exchange its holdings in Consonni U.S.A., Inc. for
the assets and liabilities of Consonni U.S.A., Inc.

     The  majority  shareholder, Pedro Pablo  Err zuriz ,  the  Company's
President,  Chief  Executive  Officer  and  Chairman  of  the  Board  of
Directors,  has  voted  for  nominees for election  as  Directors  which
replace the current Board of Directors,  for the 1-for-10 reverse  stock
split  of  the  Company's  issued and outstanding  Common  Stock  and  a
corresponding  decrease  in  the number  of  authorized  shares  of  the
Company's Common Stock, amend the Company's Articles of Incorporation to
increase  of  the Company's authorized number of shares of Common  Stock
(post  split)  from  2,000,000  to  50,000,000  and  for  the  sale   of
substantially all the assets.  On May 5, 2003, the Company entered  into
a Purchase  Agreement  with  Pedro Pablo Err zuriz the company's
President,  Chief  Executive  Officer  and  Chairman  of  the  Board  of
Directors  ,  pursuant to which Pedro Pablo Err zuriz agreed to  acquire
all of the Company's assets, properties and business in exchange for the
assumption of certain of the Company's liabilities.
                     ANDEAN DEVELOPMENT CORPORATION




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

      Management's  Discussion  and Analysis contains  various  "forward
looking  statements" within the meaning of Section 21E of the Securities
Exchange Act of 1934, as amended, regarding future events or the  future
financial   performance   of  the  Company  that   involve   risks   and
uncertainties.   Certain  statements included  in  this  Form  10-QSB/A,
including,  without limitation, statements related to  anticipated  cash
flow  sources  and  uses,  and  words  including  but  not  limited   to
"anticipates",  "believes",  "plans", "expects",  "future"  and  similar
statements  or  expressions, identify forward looking  statements.   Any
forward-looking  statements  herein are subject  to  certain  risks  and
uncertainties in the Company's business, including but not  limited  to,
reliance on key customers and competition in its markets, market demand,
product   performance,   technological  developments,   maintenance   of
relationships  with key suppliers, difficulties of hiring  or  retaining
key  personnel and any changes in current accounting rules, all of which
may  be beyond the control of the Company.  The Company's actual results
could  differ materially from those anticipated in these forward-looking
statements  as  a result of certain factors, including those  set  forth
therein.

      Management's  Discussion and Analysis of Consolidated  Results  of
Financial Condition and Results of Operations ("MD&A") should be read in
conjunction with the consolidated financial statements included  herein.
Further,  this  quarterly  report on Form 10-QSB/A  should  be  read  in
conjunction  with  the Company's Consolidated Financial  Statements  and
Notes  to Consolidated Financial Statements included in its 2002  Annual
Report  on Form 10-KSB.  In addition, you are urged to read this  report
in conjunction with the risk factors described herein.


BACKGROUND

          The  Company  was  incorporated as a  Florida  corporation  on
October  19,  1994 under the name "Igenor U.S.A., Inc." On  January  10,
1995,  the Company changed its name to "Andean Development Corporation."
The  Company undertook a reorganization upon the closing of its November
1996  initial public offering, but which was given effect as of December
31,   1994,  whereby  AE&A  and  INA  became  majority  owned   (99.99%)
subsidiaries  of  the  Company pursuant to  share  exchange  agreements.
Chilean  corporate law requires that a Chilean corporation have no  less
than two different shareholders at any given time and thus, one share of
INA is owned by AE&A and one share of AE&A is owned by INA.

       AE&A was organized on February 28, 1991, in Santiago, Chile, as a
Chilean  limited  partnership  under the  name  "Errazuriz  y  Asociados
Ingenieros Limitada." On September 21, 1994, AE&A was reorganized  as  a
Chilean  corporation and its name was changed to "Errazuriz y  Asociados
Ingenieros S.A."

          INA  was organized on June 11, 1986, in Santiago, Chile  as  a
Chilean limited partnership under the name "Ingenieria Norconsult Andina
Limitada."  Initially INA was a joint venture between Norconsult  SA,  a
worldwide   engineering  consulting  company  based  in   Oslo,   Norway
("Norconsult")  and  Errazuriz  y Asociados  Arquitectos  S.A.  ("EAA").
Norconsult  subsequently sold its participation to Igenor Ingenierie  et
Gestion,  S.A., a Swiss corporation ("Igenor"). On September  15,  1994,
pursuant  to Chilean law, INA was reorganized from a limited partnership
to  a  Chilean  corporation, and its name was changed to "Igenor  Andina
S.A."  In 2000, EAA sold its interests to INA.

      The Company was also the majority owner (83.6%) of a non-operating
subsidiary,  Consonni USA, Inc. ("Consonni USA"), the  assets  of  which
consist of cash and notes receivables. On December 31, 2002, the Company
exchanged its holdings in Consonni USA for the assets and liabilities of
Consonni USA, such assets consisting of the balance of a promissory note
payable  in  the  principal  outstanding amount  of  $552,000  with  six
remaining  payments  of approximately ninety two thousand  U.S.  dollars
(U.S. $92,000) payable June 30 and January 31 of each year.

       On  August 31, 2001, the Company extended the expiration date  of
its  Redeemable  Common  Stock Purchase Warrants (the  "Warrants")  from
November  13,  2001 to November 13, 2003. The Company originally  issued
the  Warrants  in  connection  with a  stock  offering  on  Registration
Statement  Form  SB-2  (SEC  File  No.  333-90696)  which  was  declared
effective  by  the Securities and Exchange Commission  on  November  13,
1996.

HISTORY

          Since  the inception of INA in 1986, the Company has  expanded
its  engineering  and  project management  activities  to  the  sale  of
equipment,   commercial  work  and  to  support  of   manufacturers   or
international  consortiums  in  the  sale  of  large  turnkey  projects.
Following  its  November  1996  initial  public  offering,  the  Company
diversified  its  business. Pursuant to the Company's  initial  business
plan,  and  consistent with the strategy that the Company  initiated  in
1996  of investing in businesses that should provide a steady cash  flow
to  compensate the irregularity of the incomes of its core business, the
Company  purchased  interests in related and unrelated  businesses.  For
example,  in 1997 the Company purchased an interest in Ingesis S.A.,  an
engineering  company  specializing in software and  in  Negociaciones  y
Servidumbre,  S. A., an engineering company specializing in  evaluations
and negotiations of land needed for infrastructure projects; in 1998 the
Company   purchased  an  interest  in  Construcciones   Electromecanicas
Consonni,  S.A.  ("Consonni"), a manufacturing  facility  of  industrial
electric equipment. While not related to the core business, the  Company
also  diversified by purchasing an equity position in a winery  in  1997
and  in a vineyard in 1998. The purpose of this equity participation  in
those companies was to create in the medium term a steady cash flow,  an
increase  in  the net revenues and, in general, to expand and  diversify
the Company's business.

          While the Company generated some revenues from 1999 and  2002,
due  to  the impact of adverse economic conditions in the core  business
segment,  the  core business incurred losses which were  only  partially
compensated by the revenues obtained through Consonni USA.

          This  business structure did not achieve the intended results.
Furthermore,  shareholders of the Company expressed their objections  to
the  diversification  of  the Company under the  then  current  business
structure.  It  was  difficult and costly to manage  geographically  and
across  separate and distinct markets. The legal and accounting expenses
incurred in order to comply with federal securities became excessive and
while Consonni USA generated revenues, it failed to achieve the level of
profitability that offset the additional costs and management time  that
was required.

ECONOMIC OVERVIEW

      The  costs  associated with the ongoing operations of the  Company
made  it exceedingly difficult to achieve profitability in the business,
which resulted in continuing losses. As a result those ongoing operating
losses  and  expenses,  the  Company had a significant  working  capital
deficit,  negative stockholder's equity, and almost no  remaining  cash.
The  sums  owed  to  the  Company from third parties,  particularly  the
payments on the balance of a promissory note payable assumed in the sale
of the interests of Consonni USA, are in arrears and their collection is
in  doubt.   While  the accountants have carried the sums  owed  to  the
parties  as  assets, the business conditions in Spain, the  location  of
those  entities,  and  the  failure of those entities  to  generate  any
revenues  that  would  allow them to satisfy their  obligations  to  the
Company   make it unlikely, in management's opinion,  that  the  Company
will  be able to collect on those debts.  The Company does not have  the
funds  to pursue any legal action to collect such sums outstanding.   In
fiscal  2002,  the  Company experienced a net loss of  ($1,691,307),  an
increase of $1,286,952 over the loss of ($404,355) in 2001. In the first
quarter of fiscal 2003, the Company experienced a net loss before  taxes
of  $31,623.  The Company does not anticipate any increased revenues  in
the  core business in 2003.  As a consequence, the majority shareholder,
CEO  and Director, Pedro Pablo Err zuriz, determined, with the unanimous
support of the Company's Board of Directors that the shareholders of the
Company  would be better served from the acquisition of another business
with  the ultimate goal of establishing a more liquid public market  for
its  common stock.  In order to facilitate such a transaction the  Board
has  determined that the capitalization structure of the Company  should
be  simplified  and the Company should divest itself of its  assets  and
liabilities.   No  assurances can be given such an acquisition  will  be
achieved.  The  transaction  shall be effective  twenty  days  from  the
mailing  of  an  Information  Statement to  be  mailed  to  the  Company
shareholders.  Following this restructuring, the Company  will  have  no
tangible assets or material liabilities.




                     ANDEAN DEVELOPMENT CORPORATION

 Management's Discussion and Analysis of Financial Condition and Results
                              of Operations


        FINANCIAL CONDITION AND RESULTS OF OPERATIONS COMPARISON
OF THREE MONTHS ENDED MARCH 31, 2003 TO THREE MONTHS ENDED MARCH 31,2002

Gross Revenues and Costs of Operations

Gross  revenues increased from $102,074 for the three months ended March
31,  2002  to  $124,969 for the three months ended March  31,  2003,  an
increase of $22,895. The minimal increase in gross revenues is a  result
of  general  economic  conditions, including  financial  instability  in
Argentina and other South American countries and the Company's  decision
to substantially curtail operations at December 31, 2002.

Cost  of  Operations increased from $30,417 for the three  months  ended
March 31, 2002 to $112,592 for the three months ended March 31, 2003, an
increase of $82,175.  This increase comes primarily from an increase  in
operational  costs resulting from the increased costs  in  the  ordinary
course of business.

Selling  and  Administrative Expenses, Incomes from Operations and Other
       Income (Expense)

Selling and administrative expenses increased from $34,139 for the three
months ended March 31, 2002 to $44,000 for the three months ended  March
31, 2003, an increase of $9,861.  This increase comes primarily from the
increase in expenses related to the nominal increase in revenues.

Income  from  operations, decreased from $37,518 for  the  three  months
ended  March 31, 2002 to a loss of $(31,623) for the three months  ended
March  31,  2003 primarily as consequence of the Company's  decision  to
substantially curtail operations at December 31, 2002.

Other  expenses  decreased from net expenses of $29,230  for  the  three
months ended March 31, 2002 to net expenses of $-0- for the three months
ended  March 31, 2003 primarily as consequence of the Company's decision
to substantially curtail operations at December 31, 2002.

Net Income (Loss) Before Income Tax

Net loss before income taxes increased from net income of $8,288 for the
three  months ended March 31, 2002 to a loss of $(31,623) for the  three
months  ended  March 31, 2003 primarily as consequence of the  Company's
decision to substantially curtail operations at December 31, 2002.

Liquidity and Capital Resources

  The  Company  has  financed its operations and other  working  capital
requirements principally from operating cash flow and bank financing.

Current Assets

Cash  increased  from $1,069 as of December 31, 2002 to $1,187  for  the
three  months ended March 31, 2003, an increase of $118.  As of December
31,  2002  and  for  the three month period ended March  31,  2003,  the
Company had no short-term investments.

Notes receivable and other current assets decreased from $225,910 as  of
December 31, 2002 to $203,631 for the three month period ended March 31,
2003, a decrease of $22,279.

Total  current assets decreased from $276,672 at December  31,  2002  to
$254,511 for the three month period ended March 31, 2003, a decrease  of
$22,261.

Property,  plant and equipment, net decreased from $319,503 at  December
31, 2002 to $305,503 for the three month period ended March 31, 2003,  a
decrease  of  $14,000 due to depreciation expense  of  $14,000  for  the
quarter ended March 31, 2003.

Liabilities

Current  liabilities  decreased from $229,645 at December  31,  2002  to
$206,767 for the three month period ended March 31, 2003, a decrease  of
$22,878.

Long-term  liabilities increased from $69,199 at December  31,  2002  to
$87,539  for  the  three months ended March 31,  2003,  an  increase  of
$18,340.

As  of  March 31, 2003, there were no commitments for long-term  capital
expenditures.   If  the Company is unable to maintain profitability,  or
seeks  further expansion, additional funding will become necessary.   No
assurances  can  be given that either equity or debt financing  will  be
available.



ITEM 3. CONTROLS AND PROCEDURES

The  Company's  Chief  Executive Officer have  concluded,  based  on  an
evaluation  conducted within 90 days prior to the filing  date  of  this
Quarterly  Report  on  Form  10-QSB/A,  that  the  Company's  disclosure
controls  and  procedures have functioned effectively so as  to  provide
those officers the information necessary whether:

(i) this Quarterly Report on Form 10-QSB/A contains any untrue statement
of  a  material fact or omits 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 on Form 10-QSB/A, and

(ii)  the financial statements, and other financial information included
in this Quarterly Report on Form 10- QSB, fairly present in all material
respects  the financial condition, results of operations and cash  flows
of  the  Company as of, and for, the periods presented in this Quarterly
Report on Form 10-QSB/A.

There have been no significant changes in the Company's internal
controls or in other factors since the date of the Chief Executive
Officer's evaluation that could significantly affect these internal
controls, including any corrective actions with regards to significant
deficiencies and material weaknesses.


                     ANDEAN DEVELOPMENT CORPORATION


PART II:  OTHER INFORMATION


ITEM 1:   Legal Proceedings
          None


ITEM 2:   Changes in Securities
          None


ITEM 3:   Defaults Upon Senior Securities
          None


ITEM 4:   Submission of Matters to a Vote of Securities Holders
          None


ITEM 5:   Other Information


ITEM 6:   Exhibits and Reports on Form 8-K

(a)  The following Exhibits are filed as part of the Quarterly Report on
               Form 10-QSB/A.
99.1 Certification  Pursuant  to  18  U.S.C  Section  1350, as Adopted
Pursuant  to  Section  302 and 906  of  the  Sarbanes-Oxley  Act of
2002.
99.2 Certification  Pursuant  to  18  U.S.C  Section  1350, as Adopted
Pursuant  to  Section  302 and 906  of  the  Sarbanes-Oxley  Act of
2002.

          (b)  Reports on Form 8-K
               None




                     ANDEAN DEVELOPMENT CORPORATION





                                SIGNATURE




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





                  ANDEAN DEVELOPMENT CORPORATION





                  _____________/s/ Pedro PabloErr zuriz____________
                  Pedro PabloErr zuriz, President and Chief Executive
                                                    Officer






Date:     August 12, 2003








                              Exhibit 99.1
       Certification  pursuant  to 18 U.S.C.  Section  1350  as  adopted
pursuant to Section 302 and 906 of the Sarbanes-Oxley Act of 2002.
    ----------------------------------------------------------------
In   connection  with the Annual Report Pursuant to Section 13 or  15(d)
of  the  Securities   Exchange  Act of 1934 on Form 10-QSB/A  of  Andean
Development Corporation (the "Company") for the period ended  March  31,
2003, as filed with the Securities and Exchange  Commission on the  date
hereof (the "Report"), I, Pedro P. Errazuriz, Chief Executive Officer of
the  Company,  certify,  pursuant to 18  U.S.C.  Sec.1350,  as   adopted
pursuant   to  Section  302 and 906 of the Sarbanes-Oxley Act  of  2002,
that:
1. I have reviewed this annual report on Form 10-QSB/A of ANDEAN
   DEVELOPMENT CORPORATION.

2. Based on my knowledge, this yearly 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 yearly report;

3. Based on my knowledge, the financial statements, and other
   financial information included in this yearly 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 yearly report;

4. I am responsible for establishing and maintaining disclosure
   controls and procedures (as defined in Exchange Act Rules 13a-14
   and 15d-14) for the registrant and 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 me by others within
       those entities, particularly during the period in which this
       yearly report is being prepared;

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

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

5. I have disclosed, based on my most recent evaluation, to the
   registrant's auditors and the audit committee of registrant's board
   of directors (or persons performing the equivalent functions):

   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 and material
       weakness 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


6. I have indicated in this yearly report whether there were
   significant changes in internal controls or in other factors that
   could significantly affect internal controls subsequent to the date
   of my most recent evaluation, including any corrective actions with
   regard to significant deficiencies and material weaknesses.
Dated:  August 12, 2003
                    /s/ Pedro P. Errazuriz _____________________________
                    Pedro P. Errazuriz, Chief Executive Officer

Exhibit 99.2
Certification pursuant to 18 U.S.C. Section 1350 as adopted pursuant  to
Section 302 and 906 of the Sarbanes-Oxley Act of 2002.
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In   connection  with the Annual Report Pursuant to Section 13 or  15(d)
of  the  Securities   Exchange  Act of 1934 on Form 10-QSB/A  of  Andean
Development Corporation (the "Company")  for the period ended March  31,
2003, as filed with the Securities and Exchange  Commission on the  date
hereof  (the  "Report"),  I,  Jose  Luis  Yrarrazaval,  Chief  Financial
Officer,  certify, pursuant to 18 U.S.C. Sec.1350, as  adopted  pursuant
to  Section  302 and 906 of the Sarbanes-Oxley Act of 2002, that:
1. I have reviewed this annual report on Form 10-QSB/A of ANDEAN
   DEVELOPMENT CORPORATION.

2. Based on my knowledge, this yearly 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 yearly report;

3. Based on my knowledge, the financial statements, and other
   financial information included in this yearly 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 yearly report;

4. I am responsible for establishing and maintaining disclosure
   controls and procedures (as defined in Exchange Act Rules 13a-14
   and 15d-14) for the registrant and 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 me by others within
       those entities, particularly during the period in which this
       yearly report is being prepared;

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

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

5. I have disclosed, based on my most recent evaluation, to the
   registrant's auditors and the audit committee of registrant's board
   of directors (or persons performing the equivalent functions):

   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 and material
       weakness 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


6. I have indicated in this yearly report whether there were
   significant changes in internal controls or in other factors that
   could significantly affect internal controls subsequent to the date
   of my most recent evaluation, including any corrective actions with
   regard to significant deficiencies and material weaknesses.
Dated:  August 12, 2003
                    /s/ Jose Luis Yrarrazaval __________________________
                    Jose Luis Yrarrazaval, CFO