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

                                FORM 10-QSB

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

         For the quarterly period ended September 30, 2003

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

         For the transition period from __________ to ___________

                     Commissions file number 33-90696

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

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

                              (305) 531-1174
                        (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, 2003,
2,820,100 shares of $.0001 par value common stock were outstanding.

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


<PAGE>









                          ANDEAN DEVELOPMENT CORPORATION




                                   INDEX




Part I.Financial Information.


Item 1.Financial Statements (Unaudited).


Item 2.Management's Discussion and Analysis of Financial Condition and
        Results of Operations.


Part II.    Other Information.





<PAGE>





                      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  nine
       months  ended  September 30, 2003 are not necessarily indicative  of
       the results of operations for a full year or of future periods.



<PAGE>
















                      ANDEAN DEVELOPMENT CORPORATION

                        Consolidated Balance Sheets

                 September 30, 2003 and December 31, 2002




                                   A S S E T S

                                     September 30,    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
                                         =======================




The accompanying notes are an integral part of these consolidated
financial statements.



<PAGE>









              ANDEAN DEVELOPMENT CORPORATION AND SUBSIDIARIES

                  Consolidated Balance Sheets (Continued)

                 September 30, 2003 and December 31, 2002



                   LIABILITIES AND SHAREHOLDERS' EQUITY


                                      September 30,    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
                                         ==========================












The accompanying notes are an integral part of these consolidated
financial statements.

<PAGE>








                      ANDEAN DEVELOPMENT CORPORATION

                     Consolidated Statements of Income

              Three Months Ended September 30, 2003 and 2002




                                           2003             2002
                                         -----------------------
                                        (Inactive)
Revenues from Operations:
 Revenues                              $     -       $    32,473
 Cost of operations                          -            (6,977)
                                         -----------------------
Gross Profit                                 -            25,496

Selling and Administrative Expenses          -           (95,547)
                                         -----------------------
(Loss) Income from Operations                -           (70,051)
                                         -----------------------
Other Expenses, net                          -           (56,937)
                                         -----------------------
Loss Before Income Taxes                     -          (126,988)

Income Taxes                                 -             -
                                         -----------------------
Net Loss                                     -          (126,988)

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

Comprehensive Loss                     $     -        $ (151,913  )
                                         =======================

Net Loss per Common Share              $     -        $    (.05 )

Weighted Average Shares Outstanding     2,820,100      2,820,100






The accompanying notes are an integral part of these consolidated
financial statements.




<PAGE>










                      ANDEAN DEVELOPMENT CORPORATION

                     Consolidated Statements of Income

               Nine months Ended September 30, 2003 and 2002




                                           2003         2002
                                          --------------------

Revenues from Operations:
 Revenues                              $  124,969   $174,981
 Cost of operations                       112,592     63,236
                                          ------------------
Gross Profit                               12,377    111,745

Selling and Administrative Expenses        44,000    161,406
                                          ------------------
(Loss) Income from Operations             (31,623)   (49,661)
                                          ------------------
Other Expenses, net                          -      (149,326)
                                          ------------------
Net Loss                                  (31,623)  (198,987)

Other Comprehensive Loss:
    Foreign   currency   translation         -       (81,187)
adjustment                                ------------------

Comprehensive Loss                     $  (31,623) $(280,174)
                                          ==================

Net Loss per Common Share              $    (.022)    $ (.10 )
                                          ==================
Weighted Average Shares Outstanding     2,820,100   2,820,100
                                        =====================









The accompanying notes are an integral part of these consolidated
financial statements.

<PAGE>












                         ANDEAN DEVELOPMENT CORPORATION

                 Consolidated Statements of Shareholders' Equity

                      Nine months Ended September 30, 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 September 30,   $    282     $5,660,187      $(4,828,439)  $  (365,053)    $ 466,977
2003 (Unaudited)              ==================================================================


</TABLE>





The accompanying notes are an integral part of these consolidated
financial statements.



<PAGE>











                      ANDEAN DEVELOPMENT CORPORATION
                  Consolidated Statements of Cash Flows
               Nine months Ended September 30, 2003 and 2002




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

Cash     Flows    from     Operating
Activities:
 Net (loss) income                     $  (31,623)      $(198,987)
 Adjustments to reconcile net income
to net cash
   (used  in) provided by  operating
activities:
  Depreciation and amortization            14,000          86,263
  Translation adjustment                     -           ( 81,187)
  Minority interest                          -             (3,514)
  Changes in assets and liabilities:
   (Increase) decrease in:
     Accounts receivable                     -            101,037
     Other current assets                  22,279         (24,397)
     Notes receivable                        -             27,373
     Deposits and other assets               -             (1,011)
   Increase (decrease) in:
Accounts  payable and  accrued            (27,623)        (43,832)
expenses
     Income taxes payable                    -             10,001
     Staff severance indemnity             18,340          (9,551)
                                          -----------------------
Net    Cash    Used   in   Operating       (4,627)       (137,787)
Activities                                -----------------------

Cash     Flows    from     Financing
Activities:
 Borrowings from related parties        $   4,745     $   176,546
 Payments on obligations with bank           -            (21,934)
  Principal  payments  on  long-term         -            (22,606)
debt                                        ---------------------

Net   Cash   Provided  by  Financing        4,745         132,006
Activities

Net Increase in Cash                          118            (447)

Cash at Beginning of Period                 1,069             931
                                            ---------------------
Cash at End of Period                   $   1,187          $  484
                                            =====================
Supplemental Disclosure of Cash Flow
Information
Cash  paid  during  the  period  for
interest                                       -           19,940





The accompanying notes are an integral part of these consolidated
financial statements.



<PAGE>









                      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  September  30,  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.


<PAGE>








                      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, 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 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.






<PAGE>





       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 September 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.  The Company has  determined  to
allow the Warrants to expire.

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 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.



<PAGE>





         FINANCIAL CONDITION AND RESULTS OF OPERATIONS COMPARISON
                 OF THREE MONTHS ENDED SEPTEMBER 30, 2003
                 TO THREE MONTHS ENDED SEPTEMBER 30, 2002

Gross Revenues and Costs of Operations

Gross revenues decreased from $$32,473 for the three months ended September
30,  2002  to $-0- for the three months ended September 30, 2003, primarily
as  a  consequence of the Company's decision to divest itself of its assets
and liabilities and cease operations.

Cost  of  Operations  decreased from ($6,977) for the  three  months  ended
September  30, 2002 to $-0- for the three months ended September 30,  2003,
primarily  as a consequence of the Company's decision to divest  itself  of
its assets and liabilities and cease operations.

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

Selling and administrative expenses decreased from ($95,547) for the  three
months  ended  September  30,  2002 to $-0-  for  the  three  months  ended
September 30, 2003, primarily as a consequence of the Company's decision to
divest itself of its assets and liabilities and cease operations.

Income  (loss) from operations, decreased from a loss of ($70,051) for  the
three  months  ended September 30, 2002 to $-0- for the three months  ended
September  30, 2003,  primarily as a consequence of the Company's  decision
to divest itself of its assets and liabilities and cease operations.

Other  expenses  decreased from net expenses of  ($56,937)  for  the  three
months  ended  September  30,  2002 to $-0-  for  the  three  months  ended
September  30, 2003,  primarily as a consequence of the Company's  decision
to divest itself of its assets and liabilities and cease operations.

Net Income (Loss) Before Income Tax

Net  loss before income taxes decreased from a loss of ($126,988)  for  the
three  months  ended September 30, 2002 to $-0- for the three months  ended
September 30, 2003,  primarily as consequence of the Company's decision  to
divest itself of its assets and liabilities and cease operations.


         FINANCIAL CONDITION AND RESULTS OF OPERATIONS COMPARISON
                  OF NINE MONTHSENDED SEPTEMBER 30, 2003
                  TO NINE MONTHS ENDED SEPTEMBER 30, 2002

Gross Revenues and Costs of Operations

Gross  revenues decreased from $174,981 for the nine months ended September
30,  2002  to  $124,969  for the nine months ended September  30,  2003,  a
decrease  of  $50,012,  primarily a result of general economic  conditions,
including  financial  instability in Argentina  and  other  South  American
countries  and as a consequence of the Company's decision to divest  itself
of its assets and liabilities and cease operations in the second quarter.

Cost  of  Operations  increased from $63,236  for  the  nine  months  ended
September  30,  2002  to $112,592 for the nine months ended  September  30,
2003,  an  increase  of $49,356, primarily as a result of  an  increase  in
operational costs resulting from the increased costs in the ordinary course
of  business  offset as a consequence of the Company's decision  to  divest
itself of its assets and liabilities and cease operations.

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

Selling  and administrative expenses increased from $161,406 for  the  nine
months  ended  September  30, 2002 to $44,000 for  the  nine  months  ended
September 30, 2003, primarily as a consequence of the increase in  expenses
related  to the cost of operations and offset by the Company's decision  to
divest itself of its assets and liabilities and cease operations.

Income  (loss) from operations, decreased from a loss of $(49,661) for  the
nine  months ended September 30, 2002 to a loss of ($31,623) for  the  nine
months  ended September 30, 2003, primarily as consequence of the Company's
decision  to  divest  itself  of  its  assets  and  liabilities  and  cease
operations.

Other  expenses decreased from net expenses of $149,326 for the nine months
ended  September 30, 2002 to $-0- for the nine months ended  September  30,
2003, primarily as a consequence of the Company's decision to divest itself
of its assets and liabilities and cease operations.

Net Loss

Net  loss  decreased from a loss of ($198,987) for the  nine  months  ended
September  30,  2002  to  a loss of ($31,623) for  the  nine  months  ended
September 30, 2003, primarily as a consequence of the Company's decision to
divest itself of its assets and liabilities and cease operations.


Liquidity and Capital Resources

  The  Company previously financed its operations and other working capital
requirements  principally  from operating cash  flow  and  bank  financing.
Currently the Company has no liquidity or capital resources, primarily as a
result  of  the  Company's  decision to divest itself  of  its  assets  and
liabilities and cease operations.


Current Assets

Cash  increased from $1,069 as of December 31, 2002 to $1,187 for the  nine
months  ended September 30, 2003, an increase of $118.  As of December  31,
2002  and for the three month period ended September 30, 2003, the  Company
had no short-term investments.

Accounts  receivable remained at $49,693 at December 31, 2002 and  for  the
six  month  period ended September 30, 2003, primarily as a consequence  of
the  Company's decision to divest itself of its assets and liabilities  and
cease operations.

Notes  receivable and other current assets decreased from  $225,910  as  of
December 31, 2002 to $203,631 for the six month period ended September  30,
2003, a decrease of $22,279.

Total  current  assets  decreased from $276,672 at  December  31,  2002  to
$254,511  for the six month period ended September 30, 2003 a  decrease  of
$22,161.

Property, plant and equipment, net decreased from $319,503 at December  31,
2002  to  $305,503  for the six month period ended September  30,  2003,  a
decrease  of $14,000 due to depreciation expense of $14,000 for  the  first
quarter ended March 31, 2003.

Liabilities

Current  liabilities  decreased  from $229,645  at  December  31,  2002  to
$206,767  for the six month period ended September 30, 2003, a decrease  of
$22,878.

Long-term  liabilities  increased from $69,199  at  December  31,  2002  to
$87,539  for the six month period ended September 30, 2003, an increase  of
$18,340.

As  of  September 30, 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, 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 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, 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.

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.




<PAGE>




                      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. Exhibits:

      31.1 Certification of Chief Executive Officer Pursuant to Section 302 of
           the Sarbanes-Oxley Act.

      31.2 Certification of Principal Financial and Accounting Officer Pursuant
           to Section 302 of the Sarbanes-Oxley Act.

      32.1  Certification of Chief Executive Officer Pursuant to Section
            906 of the Sarbanes-Oxley Act.

      31.1 Certification of Principal Financial and Accounting Officer Pursuant
           to Section 906 of the Sarbanes-Oxley Act.

               B.   Reports on Form 8-K:

               None


<PAGE>

                      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:     November 13, 2003


<PAGE>





                   Exhibit      31.1

Certification pursuant to 18 U.S.C. Section 1350 as adopted pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002 and pursuant to Rule 13a-
14(a) and Rule 15d-14 under the Securities Exchange Act of 1934
   --------------------------------------------------------------------


In   connection  with the Quarterly Report Pursuant to Section 13 or  15(d)
of  the  Securities   Exchange   Act of  1934  on  Form  10-QSB  of  Andean
Development Corporation (the "Company")  for the period ended September 30,
2003,  as  filed with the Securities and Exchange  Commission on  the  date
hereof  (the  "Report"),  I,  Pedro Pablo Err zuriz, President  and  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, and pursuant to Rule 13a-14 under the Securities Exchange Act  of
1934, that:

 1.  I have reviewed the Report being filed;

  2.   Based  on  my  knowledge, the 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
the Report;

  3.   Based on my knowledge, the financial statements, and other financial
information included in the Report, fairly present in all material respects
the  financial  condition, results of operations  and  cash  flows  of  the
Company as of, and for, the period presented in the Report;

  4.   I and the other certifying officers are responsible for establishing
and maintaining disclosure controls and procedures (as such term is defined
in paragraph (c) of Rule 13a-14) for the Company and have:

      i.  Designed such disclosure controls and procedures to  ensure  that
material  information relating to the Company, including  its  consolidated
subsidiaries,  if  any,  is  made known to  them  by  others  within  those
entities, particularly during the period in which the periodic reports  are
being prepared;

      ii.  Evaluated the effectiveness of the Company's disclosure controls
and procedures as of a  date within 90 days prior to the filing date of the
Report ("Evaluation Date"); and

     iii. Presented in the Report their conclusions about the effectiveness
of  the disclosure controls and procedures based on their evaluation as  of
the Evaluation Date;

  5.   I  and the other certifying officers have disclosed, based on  their
most  recent evaluation, to the Company's auditors and the audit  committee
of the board of directors (or persons fulfilling the equivalent function):

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

      ii.  Any fraud, whether or not material, that involves management  or
other  employees  who  have a significant role in  the  Company's  internal
controls; and

  6.   I  and  the other certifying officers have indicated in  the  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  their most recent evaluation, including  any  corrective
actions with regard to significant deficiencies and material weaknesses.

Dated:  November 13, 2003

                    /s/ Pedro Pablo Err zuriz_____________
                    Pedro Pablo Err zuriz
                    President and Chief Executive Officer

<PAGE>



      Exhibit 31.2

Certification  pursuant to 18 U.S.C. Section 1350 as  adopted  pursuant  to
Section 302 and 906 of the Sarbanes-Oxley Act of 2002 and pursuant to  Rule
13a-14b) and Rule 15d-14(b)(17 CFR  240.15d-14(b))I, Jose Luis Yrarrazaval,
under  the Securities Exchange Act of 1934 and Section  1350 of Chapter  63
of Title 18 of the United States Code
   --------------------------------------------------------------------


In   connection  with the Quarterly Report Pursuant to Section 13 or  15(d)
of the Securities Exchange Act of 1934 on Form 10-QSB of Andean Development
Corporation (the "Company") for the period ended April 30, 2003,  as  filed
with  the  Securities  and Exchange  Commission on  the  date  hereof  (the
"Report"),  I, W. Russell Smith III, the Company's Principal Financial  and
Accounting  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,  and
pursuant to Rule 13a-14 under the Securities Exchange Act of 1934, that:

 1.  I have reviewed the Report being filed;

  2.   Based  on  my  knowledge, the 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
the Report;

  3.   Based on my knowledge, the financial statements, and other financial
information included in the Report, fairly present in all material respects
the  financial  condition, results of operations  and  cash  flows  of  the
Company as of, and for, the period presented in the Report;

  4.   I and the other certifying officers are responsible for establishing
and maintaining disclosure controls and procedures (as such term is defined
in paragraph (c) of Rule 13a-14) for the Company and have:

      i.  Designed such disclosure controls and procedures to  ensure  that
material  information relating to the Company, including  its  consolidated
subsidiaries,  if  any,  is  made known to  them  by  others  within  those
entities, particularly during the period in which the periodic reports  are
being prepared;

      ii.  Evaluated the effectiveness of the Company's disclosure controls
and procedures as of a  date within 90 days prior to the filing date of the
Report ("Evaluation Date"); and

     iii. Presented in the Report their conclusions about the effectiveness
of  the disclosure controls and procedures based on their evaluation as  of
the Evaluation Date;

  5.   I  and the other certifying officers have disclosed, based on  their
most  recent evaluation, to the Company's auditors and the audit  committee
of the board of directors (or persons fulfilling the equivalent function):

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

      ii.  Any fraud, whether or not material, that involves management  or
other  employees  who  have a significant role in  the  Company's  internal
controls; and

  6.   I  and  the other certifying officers have indicated in  the  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  their most recent evaluation, including  any  corrective
actions with regard to significant deficiencies and material weaknesses.


Dated:  November 13, 2003
                              /s/ Jose Luis Yrarrazaval______________
                              Jose Luis Yrarrazaval
                              Chief Financial Officer

<PAGE>

                               Exhibit 32.1

Certification pursuant to 18 U.S.C. 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley act of 2001.

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


In  connection with the Quarterly  Report of Andean Development Corporation
(the  "Company")  on  Form  10-QSB for the  period  ended   September   30,
2003,   as  filed with the Securities and Exchange  Commission on the  date
hereof  (the  "Report"),   I, Pedro Pablo Err zuriz, President  and  Chief
Executive Officer of the Company,  certify,  pursuant to 18 U.S.C. 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2001, that:

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

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

Dated:  November 13, 2003

                    /s/ Pedro Pablo Err zuriz, _____________
                  Pedro Pablo Err zuriz,
                    President and Chief Executive Officer
 <PAGE>





                    Exhibit 32.1

Certification pursuant to 18 U.S.C. 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley act of 2001.

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


In  connection with the Quarterly  Report of Andean Development Corporation
(the  "Company")  on  Form  10-QSB for the  period  ended   September   30,
2003,   as  filed with the Securities and Exchange  Commission on the  date
hereof  (the "Report"),  I, Jose Luis Yrarrazaval, Chief Financial  Officer
of  the Company,  certify,  pursuant to 18 U.S.C. 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2001, that:

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

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


 Dated:  November 13, 2003
                              /s/ Jose Luis Yrarrazaval______________
                              Jose Luis Yrarrazaval
                              Chief Financial Officer