UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                           FORM 10-QSB

(Mark One)
     QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
                     EXCHANGE ACT OF 1934

        For the quarterly period ended September 30, 2002

     TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

        For the transition period from ___________ to ______________

 Commission file number __________________________

                      Le Gourmet Co., Inc.
                 -------------------------------
  (Exact name of small business issuer as specified in its charter)

              Nevada                        75-3025152
          ---------------               -----------------
     (State or jurisdiction of    (I.R.S. Employer Identification
  incorporation or organization)               No.)


                           8343 East Earll
                      Scottsdale, Arizona 85251
                   --------------------------------
               (Address of principal executive offices)

                          (602) 628-4915
                        -------------------
                    (Issuer's telephone number)


                -------------------------------------
            (Former name, former address and former fiscal
                 year, if changed since last report)


        APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
           PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check  whether  the  registrant filed all documents  and  reports
required  to be filed by Section l2, 13 or 15(d) of the  Exchange
Act  after  the distribution of securities under a plan confirmed
by a court. Yes [ ] No [ ]

              APPLICABLE ONLY TO CORPORATE ISSUERS

State  the  number of shares outstanding of each of the  issuer's
classes  of  common  equity, as of the latest  practicable  date:
Common  Stock,  2,500,000 shares issued  and  outstanding  as  of
September 30, 2002.

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




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                        TABLE OF CONTENTS

                                                              PAGE

PART I - FINANCIAL INFORMATION                                   3

  Item 1. Financial Statements.                                  3
  Item 2. Management's Discussion and Analysis or Plan of
          Operation.                                             9
  Item 3. Controls and Procedures                               10

PART II - OTHER INFORMATION                                     11

  Item 1. Legal Proceedings.                                    11
  Item 2. Changes in Securities.                                11
  Item 3. Defaults Upon Senior Securities.                      11
  Item 4. Submission of Matters to a Vote of Security Holders.  12
  Item 5. Other Information.                                    12
  Item 6. Exhibits and Reports on Form 8-K.                     12

SIGNATURES                                                      13





















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                 PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

The following unaudited financial statements are included as part
of this report:

*      Balance Sheet as of September 30, 2002.

*      Statements  of  Operations  for  the  Three  Months  Ended
  September  30, 2002 and September 30, 2001, Nine  Months  Ended
  September 30, 2002 and September 30, 2001, and the Period April
  21, 1999 (inception) to September 30, 2002.

*     Statement of Cash Flows for the Nine Months Ended September
  30,  2002 and September 30, 2001 and the Period April 21,  1999
  (inception) to September 30, 2002.

*     Notes to Financial Statements























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                      Le Gourmet Co., Inc.
                  (a Development Stage Company)
                          Balance Sheet

                                         (unaudited)
                                          September 30,
                                             2002
Assets                                  ---------------


Current assets:
 Cash and equivalents                    $
                                                  15
 Funds held in escrow
                                              25,000
 Inventory
                                                 165
   Total current assets                 ---------------
                                              25,180
                                        ---------------
                                         $    25,180
                                        ===============
Liabilities and Stockholders' Equity

Current liabilities:
 Accounts payable                        $       145
 Due to related party
                                               9,438
   Total current liabilities            ---------------
                                               9,583
                                        ---------------
Stockholders' equity:
 Common stock, $0.001 par value,
 25,000,000 shares
   authorized, 2,500,000 shares issued
  and outstanding                              2,500
 Additional paid-in capital
                                              24,500
 (Deficit) accumulated during
 development stage                          (11,403)
                                        ---------------
                                              15,597
                                        ---------------
                                         $    25,180
                                        ===============



  The accompanying notes are an integral part of the financial
                           statements.










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                      Le Gourmet Co., Inc.
                  (a Development Stage Company)
                    Statements of Operations
                           (unaudited)

                                Three Months         Nine Months     April 21,
                                   Ending             Ending          1999
                                September 30,       September 30,  (Inception)
                             ------------------- ------------------    to
                               2002     2001        2002      2001  September
                                                                    30, 2002
                             --------  --------- --------- --------  ---------

Revenue                      $      -  $       - $       - $      -  $       -
                             --------  --------- --------- --------  ---------
Expenses:
 General and administrative
expenses                          883          -    11,403        -     11,403
  Total expenses             --------  --------- --------- --------  ---------
                                  883          -    11,403        -     11,403
                             --------  --------- --------- --------  ---------
Net (loss)                   $         $         $         $         $
                                 (883)         -  (11,403)        -   (11,403)
                             ========  ========= ========= ========  =========

Weighted average number of
common shares
 outstanding - basic and
fully diluted               2,027,174  2,000,000  2,009,158  2,000,000
                            =========  =========  =========  =========

Net (loss) per share-basic   $         $         $          $
& fully diluted                (0.00)          -     (0.01)          -
                            =========  =========  =========  =========


  The accompanying notes are an integral part of the financial
                           statements.







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                    Le Gourmet Co., Inc.
                (a Development Stage Company)
                  Statements of Cash Flows
                         (unaudited)

                              Nine Months Ending       April 21, 1999
                                 September 30,        (Inception) to
                           ------------------------    September 30,
                              2002         2001             2002
                           ------------------------   ---------------
Cash flows from operating
activities
Net (loss)                 $             $             $
                             (11,403)             -        (11,403)
Adjustments to reconcile
net (loss) to
 net cash (used) by
 operating activities:
   (Increase) in inventory
                                (165)                         (165)
   Increase in accounts
  payable                        145              -            145
Net cash (used) by         ------------------------   ---------------
operating activities         (11,423)             -        (11,423)
                           ------------------------   ---------------
Cash flows from investing
activities                         -              -              -
                           ------------------------   ---------------
Cash flows from financing
activities
 (Increase) in funds held
 in escrow                   (25,000)             -        (25,000)
 Issuances of common
 stock                        27,000              -         27,000
 Increase in due to
 related party                 9,438              -          9,438
Net cash provided by       ------------------------   ---------------
financing activities          11,438              -         11,438
                           ------------------------   ---------------
Net increase in cash
                                  15              -             15
Cash - beginning
                                   -              -              -
                           ------------------------   ---------------
Cash - ending              $             $             $
                                  15              -             15
                           ========================   ===============
Supplemental disclosures:
 Interest paid             $             $             $
                                   -              -              -
                           ========================   ===============
 Income taxes paid         $             $             $
                                   -              -              -
                           ========================   ===============


The accompanying notes are an integral part of the financial
                         statements.









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                      Le Gourmet Co., Inc.
                  (a Development Stage Company)
                              Notes

Note 1 - Basis of presentation
The  interim  financial statements included herein, presented  in
accordance  with  United  States  generally  accepted  accounting
principles  and stated in US dollars, have been prepared  by  the
Company, without audit, pursuant to the rules and regulations  of
the  Securities and Exchange Commission.  Certain information and
footnote  disclosures  normally included in financial  statements
prepared   in  accordance  with  generally  accepted   accounting
principles have been condensed or omitted pursuant to such  rules
and   regulations,  although  the  Company  believes   that   the
disclosures  are adequate to make the information  presented  not
misleading.

These  statements reflect all adjustments, consisting  of  normal
recurring  adjustments, which, in the opinion of management,  are
necessary  for  fair  presentation of the  information  contained
therein.  It is suggested that these interim financial statements
be  read  in  conjunction with the financial  statements  of  the
Company  for the period ended December 31, 2001 and notes thereto
included  in  the Company's Form SB-2.  The Company  follows  the
same accounting policies in the preparation of interim reports.
Results  of operations for the interim periods are not indicative
of annual results.

Note 2 - Going concern
The accompanying financial statements have been prepared assuming
the  Company will continue as a going concern.  As shown  in  the
accompanying financial statements, the Company has incurred a net
loss of $11,403 for the period from April 21, 1999 (inception) to
September 30, 2002, and has no sales.  The future of the  Company
is dependent upon its ability to obtain financing and upon future
profitable  operations from the development of its  new  business
opportunities.   Management believes that it  has  raised  enough
cash  to  sustain  business for a period of twelve  months.   The
financial  statements do not include any adjustments relating  to
the  recoverability and classification of recorded assets, or the
amounts  of  and  classification of  liabilities  that  might  be
necessary in the event the Company cannot continue in existence.
These  conditions  raise substantial doubt  about  the  Company's
ability   to  continue  as  a  going  concern.   These  financial
statements  do not include any adjustments that might arise  from
this uncertainty.

Note 3 - Stockholder's equity
The  Company  is  authorized to issue 25,000,000  shares  of  its
$0.001 par value common stock.

On  September  25,  2002,  the  Company  completed  its  offering
registered via Form SB-2 and issued a total of 500,000 shares  of
its  $0.001  par  value  common stock in  exchange  for  cash  of
$25,000.  As of September 30, 2002, the funds are being  held  by
an escrow agent and were released to the Company in October 2002.

Note 4 - Related party transactions
During  the nine-month period ended September 30, 2002,  Michelle
Quinlan,  the  president and CEO of the Company, has  loaned  the
Company  a total of $9,438.  As of September 30, 2002, the  total
amount owed to Ms. Quinlan is $9,438.  This amount does not  bear
any interest and is due upon demand.

The  Company  does  not  lease or rent any  additional  property.
Office services are provided without charge by a director.   Such
costs   are   immaterial   to  the  financial   statements   and,
accordingly,  have not been reflected therein.  The officers  and
directors   of  the  Company  are  involved  in  other   business
activities  and  may,  in the future, become  involved  in  other
business  opportunities.   If  a  specific  business  opportunity
becomes  available, such persons may face a conflict in selecting
between  the  Company  and their other business  interests.   The
Company  has not formulated a policy for the resolution  of  such
conflicts.




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      Item 2. Management's Discussion and Analysis or Plan of
      Operation.

This  section  must  be read in conjunction  with  the  unaudited
Financial Statements included in this report.

A.   Management's Discussion

Le Gourmet Co., Inc. ("LGC" or the "Company") was incorporated in
the  State of Nevada on April 21, 1999.  LGC is a startup and has
not yet realized any revenues.  To date, LGC has:

*     recruited  and  retained a management  team  and  board  of
      directors,
*     developed a business plan, and
*     launched its pilot website.

In  the  initial  approximately forty-one month operating  period
from  April  21,  1999  (inception) to September  30,  2002,  LGC
generated  no  revenues while incurring $11,403  in  general  and
administrative expenses.  This resulted in a cumulative net  loss
of  $11,403  for  the period, which is equivalent  to  $0.01  per
share.   The  cumulative net loss is attributable solely  to  the
costs of start-up operations.

Liquidity and Capital Resources

As  of  September  30, 2002, LGC had $15,597 in working  capital.
LGC's  current  assets  as of September  30,  2002  consisted  of
$25,015 in cash and cash equivalents and $165 in inventory.   The
cash  equivalents included $25,000 raised in a registered  public
offering pending a release from the escrow agent.

LGC  believes  that  it  has  sufficient  resources  to  continue
operations   for   the  next  twelve  months.    However,   LGC's
independent auditors have expressed substantial doubt about LGC's
ability to continue as a going concern.

B.   Plan of Operation

LGC's  website  www.legourmetco.com is  operational  and  already
allows visitors to place orders online.  The initial goal for the
website  - in addition to its functionality as an online store  -
is   to   build  brand  recognition  via  an  effective  Internet
promotional  campaign.  Presently, LGC is researching promotional
mailing  companies, advertising and public relations  firms  that
might help LGC in the process.

Because  LGC raised only the minimum of $25,000.00 in its  recent
registered  offering,  the implementation of  advanced  technical
features   of  the  website  (such  as  online  video   streaming
capabilities)   and  widespread  marketing   efforts   (such   as
promotional  mailing  campaigns, engagement of  public  relations
firms,  purchasing  of  website banner ads,  and  appearances  on
local,  regional and national cooking shows on network  or  cable
TV) is postponed until LGC generates sufficient cash flow.

LGC is considering strategic alliances with companies engaged  in
cookbook  sales over the Internet and on TV, which may result  in
cross-marketing  of  special  collection  cookbooks  and  gourmet
kitchen  products.  Another type of partnership - with non-profit
charitable  organizations - may help sales if a portion  of  each
book's price were going directly to a charity.




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LGC's goal is to maintain an innovative attractive web store that
appeals  to buyers.  LGC is striving to accomplish the  following
during the next twelve to eighteen months:

*     establish a paying subscriber/member base and benefit  from
  repeat traffic to the website; the paying subscriber base will be
  in the form of a "book a month club" for a set price and have a
  surprise cook book sent at the first of every month or a monthly
  news letter that reviews the newest published titles.
*     promote  www.legourmetco.com with leading  Internet  search
  engines  so that they place www.legourmetco.com at the  top  of
  searches when it comes to researching and purchasing cookbooks;
  in particular, LGC expects to use initially and expects be at the
  top  of  searches  in www.overture.com, which  currently  lists
  Amazon.com at the top of searches for a "cook book" at estimated
  32 cents a hit.  All LGC has to do is pay 33 cents a hit to be at
  the  top.  It will be virtually impossible to be at the top  of
  every search engine.  If LGC can maintain a presence in the top 3
  of at least three or four of top search engines, LGC anticipates
  it will be able to execute its plan.
*     develop distribution channels beyond the website to improve
  revenues;    LGC  anticipates  working  closely  with   charity
  organizations that LGC will support on its website.   By  using
  lists provided by such charities LGC should be able to do direct
  mailings about certain titles.

LGC  anticipates that over the next twelve (12) months  LGC  will
not  hire  any  additional full- or part-time employees,  as  the
services  provided by the officers and directors  of  LGC  appear
sufficient during the initial growth stage.

Sales  growth  in  the  next six (6) to  twelve  (12)  months  is
important for the LGC' plan of operations.  However, the  Company
cannot  guarantee  that it will generate  such  growth.   If  the
Company  does  not generate sufficient cash flow to  support  its
operations  in the next twelve (12) to eighteen (18)  months,  it
may need to raise additional capital by issuing capital stock  in
exchange  for  cash  in order to continue  as  a  going  concern.
However, there can be no assurance that the Company would be able
to raise enough capital to stay in business.

Item 3. Controls and Procedures

Based  on  their  most recent review, which was completed  within
ninety  days  of the filing of this report, LGC's  Officers  have
concluded  that  LGC's  disclosure controls  and  procedures  are
effective to ensure that information required to be disclosed  by
LGC  in  the  reports  it files or submits under  the  Securities
Exchange Act of 1934, as amended, is accumulated and communicated
to  LGC's  management, including its Officers, as appropriate  to
allow  timely  decisions regarding required  disclosure  and  are
effective to ensure that such information is recorded, processed,
summarized and reported within the time periods specified in  the
Securities and Exchange Commission's rules and forms.  There were
no  significant changes in LGC's internal controls  or  in  other
factors that could significantly affect those controls subsequent
to the date of their evaluation.





PAGE-9-




                   PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 2. Changes in Securities.

Recent Registered Offering

The SB-2 Registration Statement filed by LGC and deemed effective
by the Securities Exchange Commission (the "SEC") as of August 6,
2002,  offered  a minimum of 500,000 and a maximum  of  2,000,000
shares of LGC's $0.001 par value common stock at a price of $0.05
per  share pursuant to a self-underwritten offering.  A total  of
500,000   shares  were  sold  by  LGC  to  twenty  investors   in
conjunction  with  the registered offering for  an  aggregate  of
$25,000.00.

As  of  September 20, 2002, LGC deregistered 1,500,000 shares  of
Common  Stock  representing the unsold portion  of  Common  Stock
offered by LGC pursuant to the Registration Statement.

As of September 30, 2002, the proceeds of the offering were still
held  by  the escrow agent.  Thus, LGC used none of the  proceeds
from the offering as of September 30, 2002.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Submission of Matters to a Vote of Security Holders.

None.

Item 5. Other Information.

None.

Item 6. Exhibits and Reports on Form 8-K.

(a)  Exhibits required by Item 601 of Regulation S-B

Exhibit           Name and/or Identification of Exhibit
 Number
---------------------------------------------------------------
   3.    Articles of Incorporation & By-Laws
         (a)  Articles of Incorporation of Le Gourmet Co., Inc.
              filed on April 21, 1999 and Amendment Thereto,
              previously filed with the SEC.
         (b)  Bylaws of Le Gourmet Co., Inc. adopted on May 5,
              1999, previously filed with the SEC.

  10.    Material Contracts
         Publishing Contract/Release Form, previously filed with
         the SEC.

(b) Reports on Form 8-K

No  reports were filed on Form 8-K during the quarter  for  which
this Report is filed.








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                           SIGNATURES

In  accordance  with the requirements of the  Exchange  Act,  the
registrant caused this report to be signed on its behalf  by  the
undersigned, thereunto duly authorized.

                      Le Gourmet Co., Inc.
                   ---------------------------
                          (Registrant)

     Signature               Title                  Date

  /s/ Michelle R.       President & CEO,      November 12, 2002
      Quinlan               Director
Michelle R. Quinlan

   /s/ Michael G.          Secretary,         November 12, 2002
      Quinlan         Treasurer, Director
 Michael G. Quinlan

   /s/ Michael G.     Principal Financial     November 12, 2002
      Quinlan               Officer
 Michael G. Quinlan

   /s/ Michael G.     Principal Accounting    November 12, 2002
      Quinlan               Officer
 Michael G. Quinlan















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