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                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 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 October 31, 2002 or

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

          For the transition period from __________ to _______________

                           Commission File No. 1-5926

                            MILLER INDUSTRIES, INC.
             (Exact Name of Registrant as Specified in its Charter)

                     Florida                                59-0996356
      (State or Other Jurisdiction of                    (I.R.S. Employer
       Incorporation or Organization)                   Identification No.)

                   16295 N.W. 13th Ave., Miami, Florida 33169 
                    (Address of Principal Executive Offices)

                                 (305) 621-0501
              (Registrant's telephone number, including area code)

                                 Not Applicable
              (Former Name, Former Address and Former Fiscal Year,
                          if Changed Since Last Report)

Indicate by check mark whether the registrant: (1) has filed all reports
required to be filed by Section 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      No X

The number of shares outstanding of each of the issuer's classes of common
stock, par value $.05 per share, as of December 31, 2002 is 2,982,662 shares.

                             MILLER INDUSTRIES, INC.
                                   FORM 10-QSB
                                October 31, 2002

                                      INDEX

                                                                        Page No.

**PART I:  FINANCIAL INFORMATION**

Item 1.  Financial Statements

        Balance Sheets.........................................................1

        Statement of Operations - Six Months Ended ............................2

        Statement of Cash Flows - Six Months Ended.............................3

        Statement of Operations - Three Months Ended...........................4

        Notes to Financial Statements..........................................5

Item 2.  Management's Discussion and Analysis of Financial Condition and
         Results of Operations.................................................6

**PART II: OTHER INFORMATION**

Items 1 to 6...................................................................7

Signatures.....................................................................7

                                       i

                             MILLER INDUSTRIES, INC.
                                 BALANCE SHEETS
                                October 31, 2002
                                   (UNAUDITED)

                                     ASSETS

Investment Property:
  Land                                        $  161,443
  Building and Improvements                    1,022,462
  Machinery and Equipment                         11,106
  Furniture and Fixtures                          10,251
                                               ----------
                     Total Cost                                 $1,205,262
Less: Accumulated Depreciation                                     768,192
                                                                 ----------
                     Net Book Value                             $  437,070

Other Assets:
   Cash                                       $  774,810
   Prepaid Expenses and Other Assets               5,449
   Deferred Lease Incentive (Net of Accumulated
   Amortization of $16,436)                       10,956
   Loan Costs, Less Accumulated Amortization
   of $ 7,887                                     18,461
                                               ----------
                     Total Other Assets                            809,676
                                                                 ----------
                     Total Assets                               $1,246,746
                                                                 ==========

                    LIABILITIES AND SHAREHOLDERS' DEFICIENCY

Liabilities:
   Mortgages and Notes Payable                $1,7113864
   Accounts Payable and Accrued Expenses         306,988
   Tenant Security Deposits                       53,195
                                               ----------
                     Total Liabilities                          $2,072,047

Shareholders' Deficiency:
   Common Stock, $.05 par, 5,000,000 shares
   authorized, 2,982,662 shares issued and
   outstanding                                $  149,133
   Paid-in capital                             1,126,507
   Deficit                                    (2,100,914)
                                               ----------
                     Total Shareholders' Deficiency               (825,301)
                     Total Liabilities and Shareholders'
                     Deficiency                                 $1,246,746

                 See accompanying notes to financial statements.

                                       1

                             MILLER INDUSTRIES, INC.
                             STATEMENT OF OPERATIONS
               FOR THE SIX MONTHS ENDED OCTOBER 31, 2002 AND 2001
                                   (UNAUDITED)

                                                           Six Months Ended
                                                              October 31,
                                                  -------------------------------------
                                                       2002               2001
Revenues:
   Rental Income                                   $   216,887         $   208,836
   Hardware Sales (Net)                                 12,826               6,392
   Other Income                                          4,974               9,651
                                                     ----------          ----------
        Total Revenue                              $   234,687         $    224,879
                                                     ----------          ----------
Expenses:
   Rental Expense (Except Interest)                $    56,695         $     47,836
   Cost of Hardware Sales                                5,267                2,714
   Administrative                                       14,996               16,942
   Interest                                             39,773               71,707
                                                     ----------          ----------
        Total Expenses                             $   115,731         $    139,199
                                                     ----------          ----------
        Income Before Tax Provision                $   118,956         $     85,680
                                                     ----------          ----------
Provision for Income Tax:
   Federal Income Tax                              $    28,300         $     13,350
   State Income Tax                                      5,700                2,950
                                                     ----------          ----------
        Total Provision for Income Tax             $    34,000         $     16,300
                                                     ----------          ----------
        Profit (Loss) Before Extraordinary Income  $    84,956         $     69,380

Extraordinary Income:
   Realization of Prior Years Tax Benefits              34,000               16,300
                                                     ----------          ----------
        Net Income (Loss)                          $   118,956         $     85,680
                                                     ==========          ==========
Income per Common Share Before Extraordinary
Income                                             $       .03         $        .02
Extraordinary Income                                       .01                  .01
                                                     ----------          ----------
        Net Income
                                                   $       .04         $        .03
                                                     ==========          ==========
Average Shares of Common Stock Outstanding           2,982,662            2,982,662

                 See accompanying notes to financial statements.

                                       2

                             MILLER INDUSTRIES, INC.
                             STATEMENT OF CASH FLOWS
               FOR THE SIX MONTHS ENDED OCTOBER 31, 2002 AND 2001
                                   (UNAUDITED)

                                                   Six Months Ended
                                                     October 31,
                                             -----------------------------
                                               2002                2001
Cash Flows From Operating Activities:
   Profit Before Extraordinary Income         $  84,956          $ 69,380
   Extraordinary Income                          34,000            16,300
                                              ----------         -----------
        Net Profit                            $ 118,956          $ 85,680
Adjustments to Reconcile Net Income to Net Cash
Provided by Operating Activities:
        Depreciation                              5,800             3,950
        Amortization                              4,040             4,024
        Changes in Operating Assets
        and Liabilities                         (41,398)            1,860
                                              ----------         -----------
                Net Cash Provided by
                Operating Activities          $  87,398           $95,514

Cash Flows From Investing Activities:
   Acquisition of Property and Equipment      $      -            $    -
                                              ----------         -----------
        Net Cash (Used in) Investing
        Activities                            $      -            $    -
                                              ----------         -----------

Cash Flows From Financing Activities:
   Principal Payments Under Borrowings        $ (21,118)          $(19,704)
                                              ----------         -----------
   Addition to Debt                                  -                  -
        Net Cash Provided by (Used in)        ----------         -----------
        Financing Activities                  $ (21,118)          $(19,704)
                                              ----------         -----------
        Net Increase in Cash                  $  66,280           $ 75,810

Cash at the Beginning of Period                 708,530            563,727
                                              ----------         -----------
Cash at the End of Period                     $ 774,810           $639,537
                                              ==========         ===========

Additional Cash Flow Information:
Cash Paid for Interest                        $  38,773           $ 71,707
Cash Paid for Income Tax                      $      -            $     -

                See accompanying notes to financial statements.

                                       3

                             MILLER INDUSTRIES, INC.
                             STATEMENT OF OPERATIONS
              FOR THE THREE MONTHS ENDED OCTOBER 31, 2002 AND 2001
                                   (UNAUDITED)

                                                 Three Months Ended
                                                    October 31,
                                        -------------------------------------
                                               2002              2001
Revenues:
   Rental Income                          $   112,025         $   103,318
   Hardware Sales (Net)                         8,819               2,214
   Other Income                                 2,401               4,344
                                            ----------          ----------
        Total Revenue                     $   123,245         $   109,876
                                            ----------          ----------

Expenses:
   Rental Expense (Except Interest)       $    31,429         $    26,789
   Cost of Hardware Sales                       3,657               1,043
   Administrative                               8,105               8,492
   Interest                                    21,487              45,276
                                           ----------          ----------
        Total Expenses                    $    64,678         $    81,600
                                           ----------          ----------
        Income Before Tax Provision       $    58,567         $    28,276
                                           ----------          ----------

Provision for Income Tax:
   Federal Income Tax                     $    13,900         $    4,300
   State Income Tax                             2,600              1,000
                                           ----------          ----------
        Total Provision for Income Tax    $    16,500         $    5,300
                                           ----------          ----------
        Profit (Loss) Before
        Extraordinary Income              $    42,067         $   22,976

Extraordinary Income:
   Realization of Prior Years Tax Benefits     16,500              5,300
                                           ----------          ----------

        Net Income (Loss)                 $    58,567         $   28,276
                                           ==========          ==========
Income per Common Share Before
Extraordinary Income                      $       .01         $      .01
Extraordinary Income                              .01                 -
                                           ----------          ----------

        Net Income                        $       .02         $      .01
                                           ==========          ==========

Average Shares of Common Stock Outstanding  2,982,662          2,982,662
                                           ==========          ==========

                 See accompanying notes to financial statements.

                                       4

                             MILLER INDUSTRIES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                                OCTOBER 31, 2002
                                   (UNAUDITED)

**NOTE A - BASIS OF PRESENTATION:**

The accompanying unaudited financial statements have been prepared in accordance
with generally accepted accounting principles for interim financial information
and with the instructions to Article 10 of Regulation S-X. Accordingly, they do
not include all of the information and footnotes required by generally accepted
accounting principles for complete financial statements. In the opinion of
management, all adjustments (consisting of normal recurring accruals) considered
necessary for a fair presentation have been included. Operating results for the
three month period and the six month period ending October 31, 2002 are not
necessarily indicative of results that may be expected for the year ended April
30, 2003.

For further information, refer to the financial statements and footnotes thereto
of the Company as of April 30, 2002 and for the year ended April 30, 2002.

**NOTE B - INCOME PER SHARE:**

Basic Earnings per Share ("EPS") is computed by dividing net income available to
common stockholders by the weighted average number of common stock shares
outstanding during the year. Diluted EPS is computed by dividing net income
available to common stockholders by the weighted average number of common stock
shares outstanding during the year plus potential dilutive instruments such as
stock options and warrants. The effect of stock options on diluted EPS is
determined through the application of the treasury stock method, whereby
proceeds received by the Company based on assumed exercises are hypothetically
used to repurchase the Company's common stock at the average market price during
the period. Loss per share is unchanged on a diluted basis since the Company has
no potentially dilutive securities outstanding.

**NOTE C - OTHER MATTER**

Effective August 9, 2002, a tenant's secured lender seized the tenant's secured
assets which terminated the business of the tenant. Rental income that was
terminated August 9, 2002 approximated $7,500 per month or $90,000 per year.

                                       5

**ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS**Results of Operation

For the second quarter ended October 31, 2002, the Company had rental income of
$112,000, compared with rental income of $103,000 for the same period in 2001.
Rental income was offset by rental expense of $31,000 in the second quarter of
2002, compared to $27,000 in 2001.

During the second quarter of 2002, the Company continued to operate a hardware
sales business, in which it sells replacement parts for the sliding glass door
and window products formerly sold by the Company. Sales in the second quarter of
2002 were $9,000 (with cost of goods sold of $4,000), compared to sales of
$2,000 in 2001 (and cost of goods sold of $1,000).

Liquidity and Capital Resources

The Company's cash increased by $66,000 during the first six months of the 2002
fiscal year compared with an increase of $76,000 during the first six months of
fiscal year 2001. The increase in cash in 2002 was primarily due to positive
cash flow from operations. As of October 31, 2002, the Company's cash position
was approximately $640,000.

Current Operations

The Company operates as a real estate investment and management company. The
Company is currently seeking to obtain additional commercial tenants for its
existing building.

The Company's principal operating expenses consist of management and
professional fees associated with the administration of the Company, interest
expense on the Company's new mortgage loan, real estate taxes and insurance. The
Company believes that it can generate positive cash flow from operations if it
is able to find additional tenants for the building. However, at the present
time, the Company does not receive enough in lease payments to cover its
expenses.

The Company's business plan also contemplates the acquisition of additional
income-producing properties. The Company hopes to acquire such properties
through a combination of financing from third parties, seller financing and
issuance of the Company's equity securities.

The Company's business plan is subject to significant uncertainty. There can be
no assurance that the Company will be able to obtain a sufficient number of
additional tenants in order to fully lease its existing building and to meet its
debt service requirements and operating expenses. Furthermore, there can be no
assurance that the Company will be able to locate or acquire suitable properties
in order to expand its holdings of real property.

                                       6

**ITEM 3.  CONTROLS AND PROCEDURES**

Evaluation of Disclosure Controls and Procedures. The Company maintains controls
and procedures designed to ensure that information required to be disclosed in
the reports that the Company files or submits under the Securities Exchange Act
of 1934 is recorded, processed, summarized and reported within the time periods
specified in the rules and forms of the Securities and Exchange Commission.
Based upon their evaluation of these controls and procedures performed within 90
days of the filing date of this report, the Chief Executive Officer and Chief
Financial Officer of the Company concluded that the Company's disclosure
controls and procedures were adequate.

Changes in Internal Controls. The Company made no significant changes in its
internal controls or in other factors that could significantly affect internal
controls subsequent to the date of their evaluation by the Chief Executive
Officer and Chief Financial Officer.

**PART II.  OTHER INFORMATION****ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K**

        (a) Exhibits

            Exhibit No.        Description

               99              Certification under Section 906 of Sarbanes-Oxley
                               Act of 2002.

        (b) Reports on Form 8-K.

          Not applicable.

                                    SIGNATURE

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.

                                                  MILLER INDUSTRIES, INC.
                                                       (Registrant)

Dated: January 10, 2003                         By: /s/ Angelo Napolitano
                                                   -------------------------
                                                        Angelo Napolitano
                                                        Chairman of the Board of Directors
                                                        Chief Executive Officer
                                                        Principal Financial Officer

                                       7

                                 CERTIFICATIONS

I, Angelo Napolitano, certify, that:

1.   I have reviewed this quarterly report on Form 10-QSB of Miller Industries,
     Inc.;

2.   Based on my knowledge, this quarterly report does not contain any untrue
     statement of a material fact or omit to state a material fact necessary to
     make the statements made, in light of the circumstances  under which such
     statements were made, not misleading with respect to the period covered by
     this quarterly report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in this quarterly report, fairly  present in all
     material respects the financial condition, results of operations and cash
     flows of the registrant as of, and for, the periods presented in this
     quarterly report;

4.   I am responsible for establishing and maintaining disclosure controls and
     procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
     registrant and I have:

        (a) designed such disclosure controls and procedures to ensure that
            material information relating to the registrant, including its
            consolidated subsidiaries, is made known to us by others within
            those entities, particularly during the period in which this
            quarterly report is being prepared;

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

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

5.   I have disclosed, based on my most recent evaluation, to the registrant's
     auditors and the audit committee of registrant's board of directors:

        (a) all significant deficiencies in the design or operation of the
            internal controls which could adversely affect the registrant's
            ability to record, process,  summarize and report financial data and
            have identified for the registrant's auditors any material
            weaknesses in internal controls; and

        (b) any fraud, whether or not material, that involves management or
            other employees who have a significant role in the registrant's
            internal controls; and

6.   I have indicated in this quarterly  report whether or not there were
     significant changes in internal controls or in other factors that could
     significantly affect the internal controls subsequent to the date of our
     most recent evaluation, including any corrective actions with regard to
     significant deficiencies and material weaknesses.

        Date: January 10, 2003                     By: /s/  Angelo Napolitano
                                                      -------------------------
                                                            Angelo Napolitano, President
                                                            and Chief Financial Officer
                                                            (Principal Executive Officer)
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