U. S. Securities and Exchange Commission
                           Washington, D. C. 20549

                                FORM 10-QSB

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

      For the quarterly period ended February 28, 2005

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

      For the transition period from _____ to _____

                       Commission File No. 33-14987-A

                            ABCOR PRODUCTS, INC.
               -----------------------------------------------
               (Name of Small Business Issuer in its Charter)


              Florida                                65-0023471
    --------------------------------------------------------------------
    (State or Other Jurisdiction of           (I.R.S. Employer I.D. No.)
     incorporation or organization)

                826 Broadway, 9th Floor,  New York, NY 10003
                --------------------------------------------
                  (Address of Principal Executive Offices)

                  Issuer's Telephone Number: (212) 505-0282


Indicate by check mark whether the Registrant (1) has filed all
reports required to be filed by Sections 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 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   [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS:  Indicate the number of shares
outstanding of each of the Registrant's classes of common stock, as of
the latest practicable date:
                            July 8, 2005
                            Common Shares: 19,997,940

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

<PAGE>

PART 1 - FINANCIAL INFORMATION

                              ABCOR PRODUCTS, INC.
                         (A DEVELOPMENT STAGE COMPANY)
                                 BALANCE SHEET
                            AS OF FEBRUARY 28, 2005
                                 (UNAUDITED)

ASSETS
 CURRENT ASSETS
  Cash and cash equivalents                  $       -
                                              --------
TOTAL ASSETS                                 $       -
                                              ========

LIABILITIES AND STOCKHOLDERS' DEFICIENCY
 CURRENT LIABILITIES
  Loan payable - stockholder                 $   1,350
                                              --------
Total Liabilities                                1,350
                                              --------
STOCKHOLDERS' DEFICIENCY
 Preferred stock, $1,000 par value,
  12% redeemable and convertible,
  1,000,000 shares authorized, none
  issued and outstanding                             -
 Common stock, no par value, 50,000,000
  Class A common shares and 150,000,000
  Ordinary common shares authorized, no
  Class A common shares and 22,004,088
  ordinary common shares issued and
  outstanding, respectively                    319,299
 Accumulated deficit                           (39,387)
 Deficit accumulated during development
  stage                                       (281,927)
                                              --------
Total Stockholders' Deficiency                  (1,350)
                                              --------
TOTAL LIABILITIES AND STOCKHOLDERS'
 DEFICIENCY                                  $       -
                                              ========


See accompanying notes to financial statements
                                                                F-1

                             ABCOR PRODUCTS, INC.
                        (A DEVELOPMENT STAGE COMPANY)
                           STATEMENTS OF OPERATIONS
                                (UNAUDITED)
<TABLE>                                                                                               For the
                                                                                                    Period From
                               For the Three    For the Three    For the Nine    For the Nine    November 30, 1990
                               Months Ended     Months Ended     Months Ended    Months Ended      (Inception of
                               February 28,     February 29,     February 28,    February 29,    Development Stage)
                                   2005             2004             2005            2004       to February 28, 2005
                               ---------------------------------------------------------------------------------------
<S>                            <C>              <C>              <C>             <C>             <C>

REVENUES                        $        -       $        -       $        -      $        -      $        -

COST OF REVENUES                         -                -                -               -               -
                                  --------         --------         --------        --------        --------
GROSS PROFIT                             -                -                -               -               -
                                  --------         --------         --------        --------        --------
OPERATING EXPENSES
 General and administrative            150              150              150             150         281,927
                                  --------         --------         --------        --------        --------
Total Operating Expenses               150              150              150             150         281,927
                                  --------         --------         --------        --------        --------
LOSS FROM OPERATIONS                  (150)            (150)            (150)           (150)       (281,927)

OTHER INCOME (EXPENSE)
 Interest expense                        -                -                -               -               -
 Interest income                         -                -                -               -               -
                                  --------         --------         --------        --------        --------
Total Other Income (Expense)             -                -                -               -               -
                                  --------         --------         --------        --------        --------

LOSS BEFORE PROVISION FOR
 INCOME TAXES                         (150)            (150)            (150)           (150)       (281,927)

Provision for Income Taxes               -                -                -               -               -
                                  --------         --------         --------        --------        --------
NET LOSS                        $     (150)      $     (150)      $     (150)     $     (150)     $ (281,927)
                                  ========         ========         ========        ========        ========

NET LOSS PER SHARE
 BASIC AND DILUTED              $  (0.0001)      $  (0.0001)      $  (0.0001)     $  (0.0001)     $  (0.0872)
                                  ========         ========         ========        ========        ========

WEIGHTED AVERAGE NUMBER OF
 COMMON SHARES OUTSTANDING
  BASIC AND DILUTED             22,004,088        2,004,088       22,004,088       2,004,088       3,233,911
                                ==========        =========       ==========       =========       =========

</TABLE>

See accompanying notes to financial statements
                                                                F-2

                              ABCOR PRODUCTS, INC.
                         (A DEVELOPMENT STAGE COMPANY)
                           STATEMENTS OF CASH FLOWS
                                 (UNAUDITED)

                                                                  For the
                                                                Period From
                                For the Nine   For the Nine  November 30, 1990
                                Months Ended   Months Ended    (Inception of
                                February 28,   February 29,  Development Stage)
                                    2005           2004     to February 28, 2005
                                ------------------------------------------------
CASH FLOWS FROM OPERATING
 ACTIVITIES:
 Net loss                        $    (150)   $    (150)        $ (281,927)
 Adjustments to reconcile net
  loss to net cash used in
  operating activities:
  Common stock issued for
   services                              -            -             20,000
  Depreciation                           -            -                  -
 Changes in operating assets
  and liabilities:
  Increase in accounts payable
   and accrued expense                   -            -                  -
                                  --------     --------           --------
 Net Cash Used In Operating
  Activities                          (150)        (150)          (261,927)
                                  --------     --------           --------
CASH FLOWS FROM INVESTING
 ACTIVITIES:
 Purchase of property and
  equipment                              -            -                  -
                                  --------     --------           --------
 Net Cash Used In Investing
  Activities                             -            -                  -
                                  --------     --------           --------

CASH FLOWS FROM FINANCING
 ACTIVITIES:
 Proceeds from loan payable -
  stockholder                          150          150              1,350
 Proceeds from issuance of
  common stock                           -            -            190,891
                                  --------     --------           --------
Net Cash Provided By Financing
 Activities                            150          150            192,241
                                  --------     --------           --------

NET INCREASE (DECREASE) IN CASH          -            -            (69,686)

CASH AND CASH EQUIVALENTS AT
 BEGINNING OF PERIOD                     -            -             69,686
                                  --------     --------           --------
CASH AND CASH EQUIVALENTS AT
 END OF PERIOD                   $       -    $       -         $        -
                                  ========     ========           ========

SUPPLEMENTAL DISCLOSURE OF CASH
 FLOW INFORMATION:
 Cash paid during the year for
  interest                       $       -    $       -         $        -
                                  ========     ========           ========
 Cash paid during the year for
  income taxes                   $       -    $       -         $        -
                                  ========     ========           ========

See accompanying notes to financial statements

                                                                F-3

                             ABCOR PRODUCTS, INC.
                        (A DEVELOPMENT STAGE COMPANY)
                        NOTES TO FINANCIAL STATEMENTS
                                 (UNAUDITED)

NOTE 1  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

(A) Basis of Presentation

The accompanying unaudited financial statements have been prepared in
accordance with generally accepted accounting principles and the
rules and regulations of the Securities and Exchange Commission for
the interim financial information.  Accordingly, they do not include
all the information and footnotes necessary for a comprehensive
presentation of financial position and results of operations.

It is management's opinion, however, that all adjustments (consisting
of normal recurring adjustments) have been made which are necessary
for a fair financial statements presentation.  The results for the
interim period are not necessarily indicative of the results to be
expected for the year.

For further information, refer to the financial statements and
footnotes included in the Company's Form 10-KSB for the year ended
May 31, 2004.

(B) Organization

Abcor Products, Inc. (the "Company"), a development stage company,
was organized under the laws of the State of Florida on April 9, 1987
as HWS Noviembre Corporation.  On May 19, 1989, the Company filed an
amendment to its articles of incorporation changing its name to Abcor
Products, Inc.

The Company, a "shell" entity, intends to effect a merger or acquire
the assets or common stock of existing businesses.  There can be no
assurance of the Company's success in such endeavours.

The Company has not realized any revenues since the quarter ended
August 31, 1990 and has not conducted any significant business
operations since the quarter ended November 30, 1990.

The Company re-entered the development stage on November 30, 1990.
Activities during the development stage include development of a
business plan, obtaining financing and effecting a merger or
acquisition.

(C) Use of Estimates

In preparing financial statements in conformity with generally
accepted accounting principles, management is required to make
estimates and assumptions that affect the reported amounts of assets
and liabilities and the disclosure of contingent assets and
liabilities at the date of the financial statements and revenues and
expenses during the reported period.  Actual results could differ
from those estimates.

(D) Cash and Cash Equivalents

The Company considers all highly liquid temporary cash investments
with an original maturity of three months or less to be cash
equivalents. The Company did not have any cash or cash equivalents as
of the balance sheet dates presented in the financial statements.

                                                                F-4

                             ABCOR PRODUCTS, INC.
                        (A DEVELOPMENT STAGE COMPANY)
                        NOTES TO FINANCIAL STATEMENTS
                                 (UNAUDITED)
(E) Loss Per Share

Basic and diluted net loss per common share is computed based upon
the weighted average common shares outstanding as defined by
Financial Accounting Standards No. 128, "Earnings Per Share."  As of
February 28, 2005 and February 29, 2004, there were no common share
equivalents outstanding.

(F) Income Taxes

The Company accounts for income taxes under the Statement of
Financial Accounting Standards No. 109, "Accounting for Income Taxes"
("Statement 109").  Under Statement 109, deferred tax assets and
liabilities are recognized for the future tax consequences
attributable to differences between the financial statement carrying
amounts of existing assets and liabilities and their respective tax
bases.  Deferred tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the years in
which those temporary differences are expected to be recovered or
settled.  Under Statement 109, the effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the
period that includes the enactment date.

As of February 28, 2005, the Company had $321,314 of net operating
loss carryforwards ("NOL") of which $297,869 expires on May 31, 2006.
 A deferred tax asset of $120,610 comprised of $102,940 for federal
income taxes and $17,670 for state income taxes has been reserved by
a valuation allowance to account for the potential benefit of the NOL.

(G) Segment Information

The Company operates in one segment and therefore segment information
is not presented.

(H) Stock-Based Compensation

The Company applies Accounting Principles Board ("APB") Opinion No.
25, Accounting for Stock Issued to Employees, and Related
Interpretations, in accounting for stock warrants issued to
employees.  Under APB No. 25, employee compensation cost is
recognized when estimated fair value of the underlying stock on date
of grant exceeds exercise price of the stock option.  For stock
options and warrants issued to non-employees, the Company applies
Statements of Financial Accounting Standards ("SFAS") No. 123,
Accounting for Stock-Based Compensation, which requires the
recognition of compensation cost based upon the fair value of stock
warrants at the grant date using the Black-Scholes option pricing
model.

(I) Recent Accounting Pronouncements

Statement of Financial Accounting Standards ("SFAS") No. 154,
"Accounting Changes and Error Corrections - a replacement of APB
Opinion No. 20 and FASB Statement No. 3"; SFAS No. 151, "Inventory
Costs - an amendment of ARB No. 43, Chapter 4"; SFAS No. 152,
"Accounting for Real Estate Time-Sharing Transactions - an amendment
of FASB Statements No. 66 and 67"; SFAS No. 153, "Exchanges of Non-
monetary Assets - an amendment of APB Opinion No. 29"; and SFAS No.
123 (revised 2004), "Share-Based Payment", were issued after the
Company's May 31, 2004 year-end and do not have applicability to the
Company's operations nor any impact on the Company's financial
statements.
                                                                F-5

                             ABCOR PRODUCTS, INC.
                        (A DEVELOPMENT STAGE COMPANY)
                        NOTES TO FINANCIAL STATEMENTS
                                 (UNAUDITED)

NOTE 2	LOANS FROM SHAREHOLDER

The Company's founding shareholder has loaned the Company $150 in
each of the nine fiscal years from May 31, 1997 to May 31, 2005.  As
of February 28, 2005, the Company owes the shareholder $1,350.  The
loans are unsecured, payable on demand and non-interest bearing (See
Note 4).

NOTE 3	STOCKHOLDERS' EQUITY

(A) Common Stock

The common stock shares are divided into two classes, Class A common
shares and ordinary common shares.  The Company is authorized to
issue 50,000,000 Class A common shares and 150,000,000 ordinary
common shares.  Class A common shares shall be converted
automatically into ordinary common shares upon sale, death, or other
transfer by the original holder other than to another Class A Common
shareholder, or at any time at the written request of the original
holder.  No Class A common shares are issued and outstanding.
The common shares carry no pre-emptive rights and are not redeemable.
Cumulative voting is not permitted.  All shareholders are entitled
to participate equally in dividends and rank equally in the event of
liquidation.

Common stock issuances from November 30, 1990 (inception of
development stage) to February 28, 2005 were as follows:

     i.    During fiscal year ended May 31, 1991, the Company issued
1,954,443 shares of common stock for cash of $190,891 ($0.098
per share).

     ii.   On April 15, 2004, the Company issued 20,000,000 common shares
to its founding shareholder for services rendered with a fair value of
$20,000 ($0.001 per share).

The financial statements reflect the retroactive application of the
following stock splits:

     i.    On October 31, 1989, the Company authorized a reverse stock
split of one share for each 40 shares outstanding.

     ii.   On August 10, 1995, the Company authorized a reverse stock split
of one share for each 100 shares outstanding.

     iii.  On March 1, 2004, the Company authorized a forward stock split
of two shares for each share outstanding.

(B) Preferred Stock

The Company has authorized the issuance of 1,000,000 shares of
Redeemable Convertible 12% Preferred Stock with a par value of $1,000
per share.  These preferred shares are entitled to two votes per
share, a 12% preferred dividend, have a preference upon liquidation
or partial return of capital, and may be redeemed by the Company or
converted to ordinary common shares.  No preferred stock has been
issued.

NOTE 4	RELATED PARTY TRANSACTIONS

See Note 2.
                                                                F-6

                             ABCOR PRODUCTS, INC.
                        (A DEVELOPMENT STAGE COMPANY)
                        NOTES TO FINANCIAL STATEMENTS
                                 (UNAUDITED)

NOTE 5	GOING CONCERN

The Company is in the development stage.  The Company has no
operations and has had recurring losses since inception and an
accumulated deficit of $321,314.  Accordingly, there is substantial
doubt about the Company's ability to continue as a going concern.
The ability of the Company to continue as a going concern is
dependent on the Company's ability to raise additional capital and/or
effect a merger or acquire the assets or common stock of an existing
business.  The financial statements do not include any adjustments
that might be necessary if the Company is unable to continue as a
going concern.

As more fully discussed in Note 6, subsequent to the Company's quarter
ended February 28, 2005, the Company entered into an agreement for the
exchange of common stock with an unrelated party. Management believes
that the successful consummation of said agreement can provide the Company
with the opportunity to continue as a going concern.

NOTE 6	SUBSEQUENT EVENTS

On March 1, 2004, the Company authorized a forward stock split of two
shares for each share outstanding.  The financial statements reflect
the retroactive application of the stock split.

On April 15, 2004, the Company issued 20,000,000 common shares to its
founding shareholder for services rendered with a fair value of
$20,000 ($0.001 per share).

On April 27, 2005, the Company entered into an agreement with an
unrelated party (hereinafter referred to as "CRS") to acquire 100% of
the common stock of CRS in exchange for 17,995,912 common shares of
the Company.  The consummation of the transaction is contingent upon
the following conditions:

     i.    The Company has been brought into full compliance with its
reporting obligations under the Securities Exchange Act of 1934
and (2) the Company has filed and mailed to its shareholders a
statement complying with the requirements of SEC Rule 14f-1.

     ii.   The "closing" of this agreement shall occur ten days after each
of the two conditions referred to above have been satisfied.  In
the event the closing does not occur within 60 days after the
date of the agreement, the agreement will terminate and have no
further force or effect.
                                                                F-7

ITEM 2.  MANAGEMENT DISCUSSION AND ANALYSIS

Results of Operations

     Abcor has not had any business operations since 1990.  During the
nine months ended February 28, 2005 and February 29, 2004, Abcor had no
revenue.  Its only expense during those periods consisted of paying its
franchise tax ($150 per year) with funds loaned to it by its President.

Liquidity and Capital Resources

     At February 28, 2005 Abcor had no assets and only one liability:
$1,350 owed to its President.

     On June 30, 2005 Abcor closed the transactions contemplated by the
Agreement for the Exchange of Common Stock with the shareholders of Care
Recruitment Solutions International, Inc.  Since that transaction
constituted a reverse merger, Care Recruitment Solutions International,
Inc. will hereafter be considered the financial reporting entity, and its
historical financial statements will replace those of Abcor in the
Company's filings.  Historical financial statements of Care Recruitment
Solutions International, Inc. have been filed in Abcor's Current Report
on Form 8-K dated June 30, 2005.

Off-Balance Sheet Arrangements

     We do not have any off-balance sheet arrangements that have or are
reasonably likely to have a current or future effect on our financial
condition or results of operations.


ITEM 3.  CONTROLS AND PROCEDURES

     Evaluation of Disclosure Controls and Procedures.  Jeremy Feakins,
our Chief Executive Officer and Chief Financial Officer, carried out an
evaluation of the effectiveness of Abcor's disclosure controls and
procedures as of February 28, 2005.  Pursuant to Rule13a-15(e)
promulgated by the Securities and Exchange Commission pursuant to the
Securities Exchange Act of 1934, "disclosure controls and procedures"
means controls and other procedures that are designed to insure that
information required to be disclosed by Abcor in the reports that it
files with the Securities and Exchange Commission is recorded, processed,
summarized and reported within the time limits specified in the
Commission's rules.  "Disclosure controls and procedures" include,
without limitation, controls and procedures designed to insure that
information Abcor is required to disclose in the reports it files with
the Commission is accumulated and communicated to our Chief Executive
Officer and Chief Financial Officer as appropriate to allow timely
decisions regarding required disclosure.  Based on his evaluation, Mr.
Feakins concluded that Abcor's system of disclosure controls and
procedures was effective as of February 28, 2005 for the purposes
described in this paragraph.


     Changes in Internal Controls.  There was no change in internal
controls over financial reporting (as defined in Rule 13a-15(f)
promulgated under the Securities Exchange Act or 1934) identified in
connection with the evaluation described in the preceding paragraph that
occurred during the quarter ended February 28, 2005 that has materially
affected or is reasonably likely to materially affect Abcor's internal
control over financial reporting.
                                                                F-8

PART II   -   OTHER INFORMATION

Item 6.	Exhibits.

        Exhibits:

 	31	Rule 13a-14(a) Certification
        32      Rule 13a-14(b) Certification


                                  SIGNATURES

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

                               ABCOR PRODUCTS, INC.


Date: July 8, 2005             By: /s/ Jeremy Feakins
                               ------------------------------------------
                               Jeremy Feakins, Chief Executive Officer,
                                Chief Financial Officer, Chief Accounting
                                Officer