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 August 31, 2004

[ ]   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 AUGUST 31, 2004
                               (UNAUDITED)

ASSETS
 CURRENT ASSETS
  Cash and cash equivalents                $        -
                                              -------
TOTAL ASSETS                               $        -
                                              =======
LIABILITIES AND STOCKHOLDERS' DEFICIENCY
 CURRENT LIABILITIES
  Loan payable - stockholder                    1,200
                                              -------
TOTAL LIABILITIES                               1,200
                                              -------
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        319,964
 Accumulated deficit                          (39,387)
 Deficit accumulated during development
  stage                                      (281,777)
                                              -------
 Total Stockholders' Deficiency                (1,200)
                                              -------
TOTAL LIABILITIES AND STOCKHOLDERS'
 DEFICIENCY                                $        -
                                              =======


See accompanying notes to financial statements

                                                                F-1

                            ABCOR PRODUCTS, INC.
                       (A DEVELOPMENT STAGE COMPANY)
                          STATEMENTS OF OPERATIONS
                                (UNAUDITED)                        For the
                                                                 Period From
                                                              November 30, 1990
                                                                 (Inception
                            For The Three      For The Three    of Development
                            Months Ended       Months Ended       Stage) to
                           August 31, 2004   August 31, 2003   August 31, 2004
                           ----------------------------------------------------
REVENUES                      $       -       $       -        $        -

COST OF REVENUES                      -               -                 -
                               --------        --------          --------
GROSS PROFIT                          -               -                 -
                               --------        --------          --------

OPERATING EXPENSES
 General and administrative           -               -           281,777
                               --------        --------          --------

Total Operating Expenses              -               -           281,777
                               --------        --------          --------
LOSS FROM OPERATIONS                  -               -          (281,777)

OTHER INCOME (EXPENSE)
 Interest expense                     -               -                 -
 Interest income                      -               -                 -
                               --------        --------          --------
Total Other Income (Expense)          -               -                 -
                               --------        --------          --------
LOSS BEFORE PROVISION FOR
 INCOME TAXES                         -               -          (281,777)

Provision for Income Taxes            -               -                 -
                               --------        --------          --------
NET LOSS                      $       -       $       -        $ (281,777)
                               ========        ========          ========

NET LOSS PER SHARE -
 BASIC AND DILUTED            $       -       $       -        $  (0.1102)
                               ========        ========          ========
WEIGHTED AVERAGE NUMBER OF
 COMMON SHARES OUTSTANDING -
 BASIC AND DILUTED           22,004,088       2,004,088         2,557,542
                              =========       =========         =========

See accompanying notes to financial statements
                                                                F-2

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

                                (UNAUDITED)                        For the
                                                                 Period From
                                                              November 30, 1990
                                                                 (Inception
                            For The Three      For The Three    of Development
                            Months Ended       Months Ended       Stage) to
                           August 31, 2004   August 31, 2003   August 31, 2004
                           ----------------------------------------------------
CASH FLOWS FROM OPERATING
 ACTIVITIES:
 Net loss                     $       -       $       -        $ (261,777)
 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
    expenses                          -               -                 -
                               --------        --------          --------
 Net Cash Used In Operating
  Activities                          -               -          (281,777)
                               --------        --------          --------
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                         -               -             1,200
 Proceeds from issuance of
  common stock                        -               -           190,891
                               --------        --------          --------
Net Cash Provided By
 Financing Activities                 -               -           192,091
                               --------        --------          --------
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.

(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 August 31, 2004 and 2003, there were no
common share equivalents outstanding.
                                                                F-4
                              ABCOR PRODUCTS, INC.
                         (A DEVELOPMENT STAGE COMPANY)
                         NOTES TO FINANCIAL STATEMENTS
                                  (UNAUDITED)

<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 August 31, 2004, the Company had $321,164 of net operating loss
carryforwards ("NOL") of which $297,869 expires on May 31, 2006.  A deferred tax
asset of $120,579 comprised of $102,917 for federal income taxes and $17,662 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.

NOTE 2	LOANS FROM SHAREHOLDER

The Company's founding shareholder has loaned the Company $150 in each of the
six fiscal years from May 31, 1997 to May 31, 2004.  As of August 31, 2004, the
Company owes the shareholder $1,200.  The loans are unsecured, payable on demand
and non-interest bearing (See Note 4).
                                                                F-5
                              ABCOR PRODUCTS, INC.
                         (A DEVELOPMENT STAGE COMPANY)
                         NOTES TO FINANCIAL STATEMENTS
                                  (UNAUDITED)

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 August 31, 2004 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.

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 $321,164.
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 year end, 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.
                                                                F-6
                              ABCOR PRODUCTS, INC.
                         (A DEVELOPMENT STAGE COMPANY)
                         NOTES TO FINANCIAL STATEMENTS
                                  (UNAUDITED)

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 three
months ended August 31, 2004 and 2003, Abcor had no revenue and no expenses.

Liquidity and Capital Resources

     At August 31, 2004 Abcor had no assets and only one liability:
$1,200 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
August 31, 2004.  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
August 31, 2004 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
August 31, 2004 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