`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 July 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
                                  JULY 31, 2002

                                      INDEX


                                                                        Page No.


PART I:  FINANCIAL INFORMATION

Item 1.  Financial Statements

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

           Statement of Operations and (Deficit) ..............................2

           Statement of Cash Flows ............................................3

           Notes to Financial Statements.......................................4

Item 2.  Management's Discussion and Analysis of Financial
           Condition and Results of Operations.................................5


PART II: OTHER INFORMATION

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

Signatures.....................................................................6


                                       i



                             MILLER INDUSTRIES, INC.
                                 BALANCE SHEETS
                                  July 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                                        765,292
                                                                     -----------
    Net Book Value                                                   $  439,970

Other Assets:
  Cash                                             $  726,176
  Inventories                                              -
  Prepaid Expenses and Other Assets                     9,114
  Deferred Lease Incentive (Net of Accumulated
    Amortization of $15,066)                           12,326
  Loan Costs, Less Accumulated Amortization
    of $7,237                                          19,111
                                                   ----------
    Total Other Assets                                                  766,727
                                                                     -----------
    Total Assets                                                     $1,206,697
                                                                     ===========

                    LIABILITIES AND SHAREHOLDERS' DEFICIENCY

Liabilities:
  Mortgages and Notes Payable                      $1,722,489
  Accounts Payable and Accrued Expenses               292,384
  Tenant Security Deposits                             75,692
                                                   ----------
    Total Liabilities                                                $2,090,565

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                                         (2,159,508)
                                                  -----------
    Total Shareholders' Deficiency                                     (883,868)
                                                                     -----------
    Total Liabilities and Shareholders' Deficiency                   $1,206,697
                                                                     ===========

                 See accompanying notes to financial statements.

                                       1





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


                                                         Three Months Ended
                                                               July 31,
                                                   -----------------------------
                                                      2002                2001
                                                   ----------          ---------
Revenues:
  Rental Income                                    $  104,862           105,518
  Hardware Sales (Net)                                  4,007             4,178
  Other Income                                          2,573             5,308
                                                   ----------          ---------
    Total Revenue                                  $  111,442         $  115,004
                                                   ----------          ---------
Expenses:
  Rental Expense (Except Interest)                 $   25,266             21,044
  Cost of Hardware Sales                                1,610              1,671
  Administrative                                        6,891              8,452
  Interest                                             17,286             26,430
                                                   ----------          ---------
    Total Expenses                                 $   51,053         $   57,597
                                                   ----------          ---------
    Income Before Tax Provision                    $   60,389         $   57,407
                                                   ----------          ---------

Provision for Income Tax:
  Federal Income Tax                               $   14,400         $    9,050
  State Income Tax                                      3,100              1,950
                                                   ----------          ---------
    Total Provision for Income Tax                 $   17,500         $   11,000
                                                   ----------          ---------
    Profit (Loss) Before Extraordinary Income      $   42,889         $   46,407

Extraordinary Income:
  Realization of Prior Years Tax Benefits              17,500             11,000
                                                   ----------          ---------
    Net Income (Loss)                              $   60,389         $   57,407
                                                   ==========          =========

Income per Common Share Before Extraordinary
  Income                                           $      .01         $      .02
Extraordinary Income                                     . 01                 -
                                                   ----------          ---------
  Net Income                                       $      .02                .02
                                                   ==========          =========
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 THREE MONTHS ENDED JULY 31, 2002 AND 2001
                                   (UNAUDITED)


                                                         Three Months Ended
                                                               July 31,
                                                    ----------------------------
                                                       2002               2001
                                                    ----------        ----------
Cash Flows From Operating Activities:
  Profit Before Extraordinary Income               $   42,889         $   46,407
  Extraordinary Income                                 17,500             11,000
                                                    ----------        ----------
    Net Profit                                     $   60,389         $   57,407
  Adjustments to Reconcile Net Income to Net
    Cash Provided by Operating Activities:
     Depreciation                                       2,900              1,975
     Amortization                                       2,020              2,012
     Changes in Operating Assets and Liabilities      (27,397)             9,539
                                                    ----------        ----------
       Net Cash Provided by Operating Activities   $   37,912             70,933
                                                    ----------        ----------

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              $  (20,267)        $  (14,041)
                                                    ----------        ----------
  Addition to Debt                                         -                  -
                                                    ----------        ----------
    Net Cash Provided by (Used in) Financing
      Activities                                   $  (20,267)           (14,041)
                                                    ----------        ----------
    Net Increase in Cash                           $   17,645             56,892

Cash at the Beginning of Period                       708,531            563,727
                                                    ----------        ----------
Cash at the End of Period                          $  726,176            620,619
                                                    ==========        ==========

Additional Cash Flow Information:
  Cash Paid for Interest                           $   17,286         $   26,430
                                                    ==========        ==========
  Cash Paid for Income Tax                         $       -          $       -



                See accompanying notes to financial statements.

                                       3





                             MILLER INDUSTRIES, INC.
                          NOTES TO FINANCIAL STATEMENTS
                                  JULY 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 ending July 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 - SUBSEQUENT EVENT:

      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.

                                       4


ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
         OF OPERATIONS

Results of Operation

For the first quarter ended July 31, 2002, the Company had rental income of
$105,000, compared with rental income of $106,000 for the same period in 2001.
Rental income was offset by rental expense of $25,000 in the first quarter of
2002, compared to $21,000 in 2001.

During the first 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 first quarter of
2002 were $4,000 (with cost of goods sold of $2,000), compared to sales of
$4,000 in 2001 (and cost of goods sold of $2,000).

Liquidity and Capital Resources

The Company's cash increased by $18,000 during the first three months of the
2002 fiscal year compared with an increase of $57,000 during the first three
months of fiscal year 2001. The increase in cash in 2002 was primarily due to
positive cash flow from operations. As of July 31, 2002, the Company's cash
position was approximately $726,000.

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.

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.

                                       5
PART II.  OTHER INFORMATION

ITEM 6.   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
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)`