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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 January 31, 2003 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 Avenue., 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 January 31, 2003 is 2,982,662 shares.

                                        1

**MILLER INDUSTRIES, INC.
                                   FORM 10-QSB
                                January 31, 2003

                                      INDEX**

                                                                        Page No.
                                                                        --------

PART I:  FINANCIAL INFORMATION

Item 1.  Financial Statements

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

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

                  Statement of Cash Flows - Nine 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................................................................. 11

Signatures................................................................... 11

                                        i

**MILLER INDUSTRIES, INC.
                                 BALANCE SHEETS
                                 January 31, 2003
                                   (UNAUDITED)

                                     ASSETS
                                     ------**
Investment Property:
-------------------
        Land                                           $ 161,443
        Building and Improvements                      1,024,702
        Machinery and Equipment                           11,106
        Furniture and Fixtures                            10,251
                                                       ---------
            Total Cost                                              $ 1,207,502
        Less: Accumulated Depreciation                                  771,092
                                                                    -----------
            Net Book Value                                            $ 436,410

Other Assets:
------------
        Cash                                           $ 758,870
        Prepaid Expenses and Other Assets                 22,808
        Deferred Lease Incentive (Net of Accumulated
            Amortization of $17,806)                       9,586
        Loan Costs, Less Accumulated Amortization of
            $8,537                                        17,811
                                                       ---------
            Total Other Assets                                          809,075
                                                                    -----------
            Total Assets                                            $ 1,245,485
                                                                    ===========

                    LIABILITIES AND SHAREHOLDERS' DEFICIENCY
                    ----------------------------------------

Liabilities:
-----------
        Mortgages and Notes Payable                  $1,700,035
        Accounts Payable and Accrued Expenses           309,551
        Tenant Security Deposits                         26,569
                                                     ----------
            Total Liabilities                                       $ 2,036,155

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                                      (2,066,310)
                                                    ------------
            Total Shareholders' Deficiency                             (790,670)
                                                                     -----------
            Total Liabilities and Shareholders' Deficiency           $ 1,245,485
                                                                     ===========

                See accompanying notes to financial statements.

                                        1

**MILLER INDUSTRIES, INC.
                             STATEMENT OF OPERATIONS
               FOR THE NINE MONTHS ENDED JANUARY 31, 2003 AND 2002
                                   (UNAUDITED)

                                                          Nine Months Ended
                                                             January 31,
                                                       2003               2002**
                                                       ----               ----
Revenues:
--------
        Rental Income                               $ 305,668          $ 312,750
        Hardware Sales (Net)                           13,525             12,950
        Other Income                                   14,743             12,470
                                                    ----------        ----------
                 Total Revenue                      $ 333,936          $ 338,170
                                                    ----------        ----------
Expenses:
--------
        Rental Expense (Except Interest)            $  85,542          $  71,470
        Cost of Hardware Sales                          5,267              5,738
        Administrative                                 31,988             29,084
        Interest                                       57,552             94,125
                                                    ----------         ---------
                 Total Expenses                     $ 180,349          $ 200,417
                                                    ----------         ---------
                 Income Before Tax Provision        $ 153,587          $ 137,753
                                                    ----------         ---------
Provision for Income Tax:
------------------------
        Federal Income Tax                          $  43,000          $  22,050
        State Income Tax                                8,300              4,650
                                                    ----------        ----------
        Provision for Income Tax Before
         realization of Prior Years' Tax
         Benefits                                   $  51,300          $  26,700
        Tax Benefits of Net Operating
         Loss Carryforward                            (51,300)           (26,700)
                                                    ----------         ---------

                 Total Provision for Income Tax
                  (Net of Tax Benefits)             $    -             $    -

                 Net Income                         $ 153,587          $ 137,753
                                                    ==========         =========

Income per Common Share                             $     .05          $     .05
                                                    ==========         =========

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 NINE MONTHS ENDED JANUARY 31, 2003 AND 2002
                                   (UNAUDITED)

                                                        Nine Months Ended
                                                           January 31,
                                                     2003               2002
                                                     ----               ----**
Cash Flows From Operating Activities:
------------------------------------
   Net Income                                      $ 153,587          $ 137,753
   Adjustments to Reconcile Net Income to
    Net Cash Provided by Operating
    Activities:
        Depreciation                                   8,700              5,925
        Amortization                                   6,060              6,036
        Changes in Operating Assets and
         Liabilities                                 (82,820)           (20,736)
                                                    ---------         ----------
            Net Cash Provided by Operating
             Activities                             $ 85,527          $ 128,978
                                                    ---------         ----------

Cash Flows From Investing Activities:
------------------------------------
   Acquisition of Property and Equipment            $ (2,240)          $ (3,526)
                                                    ---------         ----------
        Net Cash (Used in) Investing Activities     $ (2,240)          $ (3,526)
                                                    ---------         ----------

Cash Flows From Financing Activities:
------------------------------------
   Principal Payments Under Borrowings              $(32,947)         $ (29,939)
   Addition to Debt                                       -                  -
                                                    ---------         ----------
        Net Cash Provided by (Used in)
         Financing Activities                       $(32,947)         $ (29,939)
                                                    ---------         ----------
        Net Increase in Cash                        $ 50,340          $  95,513

Cash at the Beginning of Period                      708,530            563,727
-------------------------------                     ---------         ----------
Cash at the End of Period                          $ 758,870          $ 659,240
-------------------------                           =========         ==========

Additional Cash Flow Information:
--------------------------------
   Cash Paid for Interest                           $ 57,552           $ 94,125
                                                    =========         ==========
   Cash Paid for Income Tax                         $     -            $     -
                                                    =========         ==========

                See accompanying notes to financial statements.

                                        3
**MILLER INDUSTRIES, INC.
                             STATEMENT OF OPERATIONS
              FOR THE THREE MONTHS ENDED JANUARY 31, 2003 AND 2002
                                   (UNAUDITED)

                                                         Three Months Ended
                                                             January 31,
                                                       2003               2002
                                                       ----               ----**
Revenues:
--------
        Rental Income                               $ 88,781          $ 103,914
        Hardware Sales (Net)                             699              6,557
        Other Income                                   9,769              2,819
                                                  ----------         -----------

                 Total Revenue                      $ 99,249          $ 113,290
                                                  ----------         -----------

Expenses:
--------
        Rental Expense (Except Interest)            $ 30,935           $ 23,637
        Cost of Hardware Sales                            -               3,023
        Administrative                                14,904             12,142
        Interest                                      18,778             22,418
                                                  ----------         -----------
                 Total Expenses                     $ 64,617           $ 61,220
                                                  ----------         -----------
                 Income Before Tax Provision        $ 34,632           $ 52,070
                                                  ----------         -----------

Provision for Income Tax:
------------------------
        Federal Income Tax                         $ 14,700            $ 8,700
        State Income Tax                              2,600              1,700
                                                  ----------         -----------
        Provision for Income Tax Before
         Realization of Prior Years' Tax
         Benefits                                  $ 17,300           $ 10,400
        Tax Benefits of Net Operating
         Loss Carryforward                          (17,300)           (10,400)
                                                  ----------         -----------

                 Total Provision for Income Tax
                  (Net of Tax Benefits)           $      -            $     -

                 Net Income                        $ 34,632           $ 52,070
                                                  ==========         ===========
Income per Common Share                            $    .01           $    .02
                                                  ==========         ===========

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
                                JANUARY 31, 2003
                                   (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 nine month period ending
January 31, 2003 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 MATTERS**
----------------------

        On August 9, 2002, one of the Company's tenants ceased operations when
the tenant's secured lender seized the tenant's assets. Rental income that was
terminated as of August 9, 2002 approximated $7,500 per month, or $90,000 per
year.

        On January 31, 2003, the lease of one of the Company's tenants expired
and the tenant vacated the premises. Rental income that was terminated as of
January 31, 2003 approximated $15,000 per month, or $180,000 per year.

                                        5
**ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS**

Results of Operations (First Three Quarters of 2003 Fiscal Year v. First Three
Quarters of 2002 Fiscal Year)

Rental Income
-------------

        The Company's results of operations are primarily dependant upon the
rental income which it receives from leasing space in its building. Rental
income is a function of the percentage of the building which is occupied, and
the level of rental rates. Rental income during the first three quarters of the
2003 fiscal year was $306,000, compared with $313,000 in the first three
quarters of 2002. During 2003, approximately 51% of the Company's warehouse was
leased, compared to 80% to 2002.

Hardware Sales
--------------

        The Company receives revenue from the sale of replacement parts for the
sliding glass doors and windows formerly manufactured by the Company. The
Company utilizes its existing inventory of these parts to support these sales.
These sales were $14,000 in 2003 and $13,000 in 2002.

Other Income
------------

        The Company generated other income of $15,000 in the first three
quarters of 2003, compared to $12,000 in the first three quarters of 2002. Other
income in 2003 consisted of interest income and miscellaneous income, while
other income in 2002 consisted of interest income. The increase in the other
income was due to the increase in miscellaneous income.

Rental Expense (Excluding Interest)
-----------------------------------

        The Company incurs rental expense in connection with the leasing of its
building. These expenses consist of management fees, insurance, real estate
taxes, depreciation and amortization, insurance, maintenance and repairs,
utility costs and outside services. Rental expenses were $86,000 in the first
three quarters of 2003 and $71,000 in the first three quarters of 2002. The
principal components were management fees ($28,000 in 2003 and $24,000 in 2002),
taxes ($28,000 in 2003 and $20,000 in 2002), depreciation and amortization
($15,000 in 2003 and $12,000 in 2002) and insurance ($13,000 in 2003 and $12,000
in 2002). The $15,000 increase in 2003 was due to the additional management
fees, taxes and depreciation.

Cost of Hardware Sales
----------------------

        The Company records the cost of its hardware sales in connection with
the sale of replacement parts to customers of its former window and sliding
glass door business. These costs are tied to the level of hardware sales. These
costs were $5,000 in the first three quarters of 2003 and $6,000 in the first
three quarters of 2002.

                                        6

Administrative Expenses
-----------------------

        The Company's administrative expenses were $32,000 in 2003, compared to
$29,000 in 2002. They primarily consist of accounting and legal fees ($30,000 in
2003 compared to $25,000 in 2002), and shareholders expenses ($8,000 in 2003 and
$8,000 in 2002).

Interest Expense
----------------

        The Company pays interest on the mortgage loan on its building. Interest
expense on the loan was $58,000 in 2003 compared to $94,000 in 2002. The decease
in the amount of interest was attributable to a decline in the prime rate. The
loan bears interest at prime plus1/2%.

Provision for Income Taxes
--------------------------

        The Company recorded a provision for income tax of $51,000 in 2003,
compared to $27,000 in 2002, based upon the Company's income during these
periods. The level of these taxes was directly attributable to the level of net
income before taxes. These amounts were completely offset by the carryforward of
the Company's net operating losses.

Net Income
----------

        As a result of the foregoing factors, the Company had net income of
$154,000 in the first three quarters of 2003, compared to $138,000 in the first
three quarters of 2002.

Results of Operations (Third Quarter of 2003 Fiscal Year v. Third Quarter of
2002 Fiscal Year)

Rental Income
-------------

        Rental income during the third quarter of the 2003 fiscal year was
$89,000, compared with $104,000 in the third quarter of 2002. During 2003,
approximately 51% of the Company's warehouse was leased, compared to 80% to
2002.

Hardware Sales
--------------

        Hardware sales were $700 in the third quarter of 2003 and $7,000 in
2002. The decrease was due to less of a demand for replacement hardware for
2003.

Other Income
------------

        The Company generated other income of $9,800 in the third quarter of
2003, compared to $3,000 in the third quarter of 2002. Other income in 2003
consisted of interest income and miscellaneous income, while other income in
2002 consisted of interest income. The increase in the other income was due to
the increase in miscellaneous income.

                                        7

Rental Expense (Excluding Interest)
-----------------------------------

        Rental expenses were $31,000 in the third quarter of 2003 and $24,000 in
the third quarter of 2002. The principal components were management fees
($10,000 in both 2003 and 2002), taxes ($11,000 in 2003 and $6,000 in 2002),
depreciation and amortization ($5,000 in 2003 and $4,000 in 2002) and insurance
($5,000 in 2003 and $4,000 in 2002). The $7,000increase was due to additional
management fees, taxes and depreciation.

Cost of Hardware Sales
----------------------

        Hardware costs were $0 in the third quarter of 2003 and $3,000 in the
third quarter of 2002.

Administrative Expenses
-----------------------

        The Company's administrative expenses were $15,000 in 2003, compared to
$12,000 in 2002. They primarily consist of accounting and legal fees ($10,000 in
2003 compared to $8,000 in 2002), and shareholders expenses ($3,000 in 2003 and
$3,000 in 2002).

Interest Expense
----------------

        The Company pays interest on the mortgage loan on its building. Interest
expense on the loan was $19,000 in 2003 compared to $22,000 in 2002. The decease
in the amount of interest was attributable to a decline in the prime rate.

Provision for Income Taxes
--------------------------

        The Company recorded a provision for income tax of $17,000 in 2003,
compared to $9,400 in 2002, based upon the Company's income during these
periods. The level of these taxes was directly attributable to the level of net
income before taxes. These amounts were completely offset by the carryforward of
the Company's net operating losses.

Net Income
----------

        As a result of the foregoing factors, the Company had net income of
$35,000 in the third quarter of 2003, compared to $52,000 in the third quarter
of 2002.

Liquidity and Capital Resources
-------------------------------

        The Company's cash increased by $50,000 during the first nine months of
the 2003 fiscal year compared with an increase of $95,513 during the first nine
months of fiscal year 2002. The increase in cash in 2003 was due to cash flow
from operations. As of January 31, 2003, the Company's cash position was
approximately $759,000.

                                        8

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. At
the present time only 39% of the Company's building is leased. As a result, the
Company does not currently generate sufficient cash flow from operations to meet
the Company's cash requirements.

        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.

                                        9

**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.

                                       10

**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:  July 9, 2003             By:     /s/  Angelo Napolitano
                                         ---------------------------------------
                                              Angelo Napolitano
                                              Chairman of the Board of Directors
                                              Chief Executive Officer
                                              Principal Financial Officer

                                       11
**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.

Dated:  July 9, 2003                  By:     /s/  Angelo Napolitano
                                              ---------------------------------
                                                   Angelo Napolitano, President
                                                   and Chief Financial Officer
                                                   (Principal Executive Officer)
```