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 September 30, 2002

[  ]       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 September 30,
2002,   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, 2001.  The results  for  the
nine  months ended September 30, 2002 are not necessarily indicative  of
the results of operations for a full year or of future periods.






               ANDEAN DEVELOPMENT CORPORATION

                 Consolidated Balance Sheets

          September 30, 2002 and December 31, 2001




                         A S S E T S

                                     September 30,    December 31,
                                          2002             2001
                                      ----------------------------
                                      (Unaudited)
Current Assets:
 Cash                                  $     484       $     931
 Accounts receivable                      84,650         185,687
 Notes receivable                        300,538         327,911
 Other current assets                    192,658         168,279
                                         -----------------------
     Total Current Assets                578,330         379,842
                                         -----------------------
Property, Plant and Equipment, net       288,245         379,842
                                         -----------------------
Other Assets:
 Note receivable from related party    1,191,093       1,415,273
and others
   Investment   in   unconsolidated        2,543           2,543
subsidiaries
Deposits and other                       265,242         264,231
                                        ------------------------
                                       1,458,878       1,682,047
                                        ------------------------

                                      $2,325,453      $2,744,697
                                        ========================




       ANDEAN DEVELOPMENT CORPORATION AND SUBSIDIARIES

           Consolidated Balance Sheets (Continued)

          September 30, 2002 and December 31, 2001



            LIABILITIES AND SHAREHOLDERS' EQUITY


                                      September 30,    December 31,
                                           2002             2001
                                       ---------------------------
                                       (Unaudited)
Current Liabilities:
 Obligations with banks                 $   13,376      $   35,310
   Accounts   payable  and   accrued        54,405          98,237
expenses
 Due to related parties                      1,569          49,203
 Current portion of long-term debt          22,010          34,923
 Income taxes payable                       10,001           -0-
                                           ----------------------
     Total Current Liabilities             101,361         217,673
                                           -----------------------
Long-Term Liabilities:
  Long-term debt, excluding  current        65,810          75,503
portion
 Staff severance indemnities                29,876          39,427
                                           -----------------------
                                            95,686         114,930
                                           -----------------------
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                    (3,304,496)     (3,105,509)

   Accumulated  other  comprehensive      (420,072)       (338,885)
income (loss)                           ---------------------------


Total Shareholders' Equity               1,935,901       2,216,075
                                        ---------------------------
                                        $2,325,453      $2,744,697
                                       ============================



               ANDEAN DEVELOPMENT CORPORATION

              Consolidated Statements of Income

       Three Months Ended September 30, 2002 and 2001





                                           2002             2001
                                         ------------------------
                                       (Unaudited)     (Unaudited)
Revenues from Operations:
 Revenues                              $   32,473      $  162,806
 Cost of operations                        (6,977)        (23,127)
                                         ------------------------
Gross Profit                               25,496         139,679

Selling and Administrative Expenses       (95,547)        (72,165)
                                         ------------------------
(Loss) Income from Operations             (70,051)         67,514
                                         ------------------------
Other Income (Expense), Net               (56,937)        (58,872)
                                         ------------------------

(Loss)  Income Before  Income  Taxes     (126,988)          8,642
and Minority Interest
Income Taxes                                  -0-          (6,565)
(Loss)    Income   Before   Minority
Interest                                 (126,988)          2,077
Minority Interest
                                              -0-           1,898
Net (Loss) Income                        (126,988)          3,975

Other Comprehensive Income (Loss):
    Foreign   currency   translation      (24,925)         38,199
adjustment                              -------------------------

Comprehensive (Loss) Income            $ (151,913)     $   42,174
                                        =========================
Net (Loss) Income per Common Share     $     (.05)     $     .001
                                        =========================
Weighted Average Shares Outstanding     2,820,100       2,820,100
                                        =========================


















               ANDEAN DEVELOPMENT CORPORATION

              Consolidated Statements of Income

        Nine Months Ended September 30, 2002 and 2001


                                           2002             2001
                                        -------------------------
                                       (Unaudited)     (Unaudited)
Revenues from Operations:
 Revenues                              $  174,981      $  676,407
 Cost of operations                       (63,236)        (96,524)

Gross Profit                              111,745         579,883

Selling and Administrative Expenses      (161,406)       (323,936)
                                        -------------------------
(Loss) Income from Operations             (49,661)        255,947
                                        -------------------------
Other Expenses, Net
                                         (149,326)       (109,491)
                                        -------------------------
(Loss)  Income Before  Income  Taxes     (198,987)        146,456
and Minority Interest
Income Taxes                              -0-             (37,437)
(Loss)    Income   Before   Minority
Interest                                 (198,987)        109,019
Minority Interest                         -0-              14,277
Net (Loss) Income                        (198,987)        123,296

Other Comprehensive Income (Loss):
    Foreign   currency   translation      (81,187)        (44,064)
adjustment                              -------------------------
Comprehensive (Loss) Income            $ (280,174)     $   79,232
                                        =========================
Net (Loss) Income per Common Share     $     (.10)     $      .04
                                        =========================
Weighted Average Shares Outstanding     2,820,100       2,820,100
                                        =========================





ANDEAN DEVELOPMENT CORPORATION

                 Consolidated Statements of Shareholders' Equity

                      TNine Months Ended September 30, 2002

<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      $(3,105,509) $  (338,885)    $2,216,075
2001
Net loss (Unaudited)             -              -            (198,987)        -          (198,987)

Foreign currency
translation adjustment
 (Unaudited)                     -              -              -           (81,187)       (81,187)
                           ------------------------------------------------------------------------
Balance at September 30,    $     282     $5,660,187      $(3,304,496) $  (420,072)    $1,935,901
2002 (Unaudited)           ========================================================================



</TABLE>





                     ANDEAN DEVELOPMENT CORPORATION

                  Consolidated Statements of Cash Flows

              Nine Months Ended September 30, 2001 and 2002

                                           2002             2001

                                       (Unaudited)     (Unaudited)

Cash     Flows    from     Operating
Activities:
 Net (loss) income                     $ (198,987)      $ 123,296
 Adjustments to reconcile net income
to net cash
   (used  in) provided by  operating
activities:
  Depreciation and amortization            86,263          46,378
  Translation adjustment                  (81,187)        (54,064)
  Minority interest                        (3,514)       (376,163)
  Changes in assets and liabilities:
   (Increase) decrease in:
     Accounts receivable                  101,037       2,411,838
             Inventory                     -               51,408
     Other current assets                 (24,397)        (23,739)
     Notes receivable                      27,373         190,147
     Other assets                          (1,011)       (184,597)

Increase (decrease) in:
      Accounts  payable and  accrued      (43,832)     (1,537,692)
expenses
Provision for Severance  indemnity            -           (10,759)
     Income taxes payable                  10,001          17,389
     Staff severance                       (9,551)             -
                                          ------------------------
Net    Cash    Used   in   Operating     (137,787)        663,442
Activities                                ------------------------

Cash     Flows    from     Investing
Activities:
 Purchase of Fixed Assets                    -      $    $(18,806)
 Proceeds of sale of Fixed Assets           5,334         (20,260)
   Proceeds   from   investment   in         -            445,782
unconsolidated subsidiaries               ------------------------


Net   Cash  Provided  by  Investment        5,344         426,976
Activities                                ------------------------















                     ANDEAN DEVELOPMENT CORPORATION

                  Consolidated Statements of Cash Flows

              Nine Months Ended September 30, 2001 and 2002



                                              2002          2001
                                         (Unaudited)     (Unaudited)

Cash     Flows    from     Financing
Activities:
   Borrowings  from  (advances   to)    $ 176,546       $(285,691)
related parties
  Payment  on (proceeds from)  notes      (21,934)       (953,516)
payable to bank
  Principal  payments  on  long-term
debt                                      (22,606)            -
Reduction of capital                         -            (64,133)
                                          ------------------------
Net    Cash   Provided   (Used   in)      132,006      (1,303,340)
Financing Activities                      ------------------------

Net Decrease in Cash                         (447)       (212,922)

Cash at Beginning of Period                   931         213,589
                                         ------------------------
Cash at End of Period                   $     484       $     667
                                         ========================
Supplemental Disclosure of Cash Flow
Information:

Cash  paid  during  the  period  for
interest                                   19,940           9,111
Cash  paid  during  the  period  for
taxes                                        -             37,437

Supplemental Disclosure of Non-Cash
Financing Activities

Rescinded Dividends                          -            423.018



                     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, 2001.

       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 September 30, 2002 and 2001, 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.


                     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 2001  Annual
Report  on Form 10-KSB.  In addition, you are urged to read this  report
in conjunction with the risk factors described herein.


BACKGROUND

       Andean  Development  Corporation ("ADC"  or  the  "Company")  was
incorporated in Florida on October 19, 1994 and is presently  a  holding
company  for  Errazuriz y Asociados Ingenieros S.A.  ("AE&A"),  and  E&A
Ingesis  S.A.  ("INA"), both Chilean corporations located  in  Santiago,
Chile.  Except as otherwise specifically noted, ADC, AE&A  and  INA  are
collectively referred to herein as the "Company."

           AE&A provides engineering and project management services for
water and energy related private and public works and provides technical
assistance for both turnkey and non-turnkey major works, mainly  related
to  the  development  and  construction  of  energy,  water  and  sewage
treatment projects in Chile. INA acts as the agent in the sale of  major
electrical and mechanical equipment.

     INA is also developing, in a joint venture with genteAndina S.A., a
Chilean  company  specializing  in  education  ("genteAndina  S.A"),   a
communication  network and related software for (i)  rural  area  remote
education, and (ii) post graduate professional education "at  home"  for
Union leaders and key employees in Chile, which, if successful, could be
adopted  and developed in other countries in South America. On April  1,
2001,  the  Company  executed an agreement with  an  unrelated  company,
genteAndina,  S.  A.  in  which the Company  will  invest  approximately
$500,000 in exchange for guaranteed interest income of 1/2% monthly  and
35%  of  the  profits  of  genteAndina, S. A. genteAndina,  S.  A.  will
continue  developing the software and projects previously undertaken  by
the  Company.  As  of  December  31, 2001,  approximately  $425,000  was
advanced  to genteAndina, S. A. under this agreement and is included  in
deposits   and   other   in  the  accompanying  consolidated   financial
statements.

      The  Company, supported by the government of Chile and by  certain
Chilean institutions, is developing at the Company's cost:

-    Software to be used to educate the school populations of indigenous
     rural communities    located in isolated areas in the mountains of Chile
     or close to its coast line, and

-    Software to teach leadership, and other related matters, to union
     leaders in Chile, highly qualified employees of the government of Chile,
     and to certain private industries such as Corporacion del Cobre de
     Chile, Chilean Copper Corporation ("Codelco").

     The Company has entered into an agreement with Codelco, through one
of  the  Company's  sponsoring institutions, Fundacion  Tucapel  Jimenez
Alfaro, by which the Company will provide educational services to  union
leaders at Codelco's Andina Division. Codelco is the industry leader  in
the  Chilean  mining  industry and the Company anticipates,  but  cannot
guarantee,  that  once  the  Codelco project  proves  successful,  other
Chilean companies will execute similar agreements.

      Currently,  the  Company is well positioned in its  core  business
segment  to  take advantage of an economic upturn in the large  projects
sector, since the Company is well established in its marketplace and has
maintained customers who are established in their specialties.  However,
as  of  the  date herein, the economic conditions in the South  American
market have delayed an anticipated economic upturn in the large projects
sector. No assurances can be given as to when such economic upturn  will
transpire and how soon afterwards the Company will recognize significant
revenues  from the core business sector. In the interim, the Company  is
pursuing   the  development  of  the  distant  education  business   and
maintaining its strategic position in its core business sector  to  take
advantage of any upswing in the economic conditions in South America.

      The  Company is also the majority owner (83.6%) of a non-operating
subsidiary, Consonni USA, Inc. ("Consonni"), the assets of which consist
of  cash  and notes receivables. In 2000, the Company sold the operating
subsidiary of Consonni.

     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.














                     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 SEPTEMBER 30, 2002
                TO THREE MONTHS ENDED SEPTEMBER 30, 2001

Gross Revenues and Costs of Operations

Gross revenues decreased from $162,806 for the three months ended
September 30, 2001 to $32,473 for the three months ended September 30,
2002, a decrease of $130,333. The decrease in gross revenues is a result
of the unfavorable economic conditions in the South American market,
particularly the large  projects sector, which have had an adverse
impact on the Company's revenues from operations.

Cost of Operations decreased from $23,127 for the three months ended
September 30, 2001 to $6,977 for the three months ended September 30,
2002, a decrease of $16,150. This decrease is a direct consequence of
the decrease in cost of operations associated with the decrease in
revenues.

Selling and Administrative Expenses, Incomes from Operations and Other
Income Expenses

Selling and Administrative Expenses increased from $72,165 for the three
months ended September 30, 2001 to $95,547 for the three months ended
September 30, 2002, an increase of $23,382. This increase comes
primarily from an increase in expenses in projects associated with the
core business that have not realized revenues to date.

Income from Operations, decreased from $67,514 for the three months
ended September 30, 2001 to ($70,051) or the three months ended
September 30, 2002, primarily as a result of the decrease in revenues
and the increase in selling and administrative expenses.

Other (expenses) decreased from net expenses of $58,872 for the three
months ended September 30,  2001 to $56,957 expenses of for the three
months ended September 30, 2002.

Net Income and Income Tax

(Loss) Net Income before income taxes and minority interest decreased
from $8,642 for the three months ended September 30, 2001 to a loss of
($126,988) for the three months ended September 30, 2002, primarily as a
result of the decrease in revenues from operations and the increase in
selling and administrative expenses.

Net income decreased from $3,975 or the three months ended September 30,
2001 to a loss of ($126,988) for the three months ended September 30,
2002, primarily as a result of the decrease in revenues and the increase
in selling and administrative expenses.








              FINANCIAL CONDITION AND RESULTS OF OPERATIONS
            COMPARISON OF NINE MONTHS ENDED SEPTEMBER 30, 2002
                 TO NINE MONTHS ENDED SEPTEMBER 30, 2001

Gross Revenues and Costs of Operations

Gross revenues decreased from $676,407 for the nine months ended
September 30, 2001 to $174,981 for the nine months ended September 30,
2002, a decrease of $501,426. The decrease in gross revenues is a result
of the unfavorable economic conditions in the South American market,
particularly the large projects sector, which have had an adverse impact
on the Company's revenues from operations.

Cost of Operations decreased from $96,524 for the nine months ended
September 30, 2001 to $63,236 for the nine months ended September 30,
2002, a decrease of $33,288. This decrease is a direct consequence of
the decrease in cost of operations associated with the decrease in
revenues.

Selling and Administrative Expenses, Incomes from Operations and Other
Income Expenses

Selling and Administrative Expenses decreased from $323,936 for the nine
months ended September 30, 2001 to $161,406 for the nine months ended
September 30, 2002, a decrease of $162,530. This decrease comes
primarily from an decrease in expenses in projects associated with the
core business in the first two quarters of 2002.

Income from Operations, decreased from $255,947 for the nine months
ended September 30, 2001 to $(49,661) for the nine months ended
September 30, 2002, primarily as a result of the decrease in revenues
from operations and the increase in selling and administrative expenses.

Other expenses increased from net expenses of $109,491 for the nine
months ended September 30, 2001 to net expenses of $149,326 for the nine
months ended September 30, 2002 an increase of $39,835 due to an
increase in other income.

Net (Loss) Income and Income Tax

Net  Income  before income taxes decreased from $146,456  for  the  nine
months ended September 30, 2001 to a net loss of $(198,987) for the nine
months  ended September 30, 2002, and taxes decreased in the same period
by $37,437. In the same period the corresponding portion of the Minority
Interest   decreased  by  $14,277. As  a  consequence  of  the  previous
figures,  the  net income of the Company decreased in  the  period  from
$123,296  to  $(198,987) based on the decreased  on  the  revenues  from
operation.

Liquidity and Capital Resources

The Company has financed its operations and other working capital
requirements from advances made by a major shareholder and collections
of related party receivables.

Current Assets

Cash  and short-term investments decreased from $931 as of December  31,
2001  to  $484 for the nine months period ended September  30,  2002,  a
decrease of $447.

Accounts  receivable  decreased from $185,687 at December  31,  2001  to
$84,650 for the nine months  period ended September 30, 2002, a decrease
of  $101,037.  The decrease in accounts receivables is a result  of  the
unfavorable   economic   conditions  in  the  South   American   market,
particularly the large projects sector, which have had an adverse impact
on   the  Company's  revenues  from  operations  and,  accordingly,  the
Company's accounts receivable.

Notes receivable and other current assets decreased from $496,190 as  of
December 31, 2001 to $493,196 for the nine months period ended September
30, 2002, a decrease of $2,994.

Total  current assets decreased from $682,808 at December  31,  2001  to
$578,330  for the nine months period ended September 30, 2002 a decrease
of $104,478.

Property,  plant and equipment, net decreased from $379,842 at  December
31,  2001  to  $288,245 for the nine months period ended  September  30,
2002, a decrease of $91,597.

Other  assets  decreased  from  $1,682,047  at  December  31,  2001   to
$1,458,878  for  the  nine months period ended  September  30,  2002,  a
decrease  of  $223,169.  This  decrease  is  primarily  the  result   of
collections  made  on  notes receivables arising on  the  sale  of  some
subsidiaries during 2000.

Liabilities

Current  liabilities decreased from $217,673 at December  31,  2001,  to
$101,361  for the nine months period ended September 30, 2002 a decrease
of $116,312.

Long-term  liabilities decreased from $114,930 at December 31,  2001  to
$95,686  at the nine months period ended September 30, 2002, a  decrease
of $19,244 due to payment of long-term debt.

The  Company  anticipates that its cash requirements  will  continue  to
increase  as it continues to expend substantial resources to  build  its
infrastructure, develop its business plan and establish  its  sales  and
marketing   network  operations,  customer  support  and  administrative
organizations. The Company currently anticipates that its available cash
resources and cash generated from operations will be sufficient to  meet
its  presently  anticipated  working  capital  and  capital  expenditure
requirements for the next twelve months. As of September 30, 2002, 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 Pablo Err Zuriz
          Pedro Pablo Err 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  September
30,  2002, 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.
  --------------------------------------------------------------------
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  September
30,  2002, 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