U.S. SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C.  20549

                                FORM 10-QSB/A

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

              For the quarterly period ended September 30, 2003

OR

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

                      Commission file number:  0-31761


                      WORLDWIDE MANUFACTURING USA, INC.
           (Exact name of registrant as specified in its charter)

  Colorado                                                     84-1536519
(State or other jurisdiction of
incorporation or organization)
                                           (I.R.S. Employer Identification No.)

                1142 Cherry Avenue  San Bruno, CA  94066-6523
            (Address of principal executive offices) (Zip  Code)


Registrant's telephone number, including area code: (650) 794-9888

        Tabatha III, Inc.  1926 S. Oswego Way, Aurora, Colorado,  80014
                             Fiscal Year June 30
   ________________________________________________________________________
  (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  X     No

Indicate the number of shares outstanding of each of the issuer(s class of
stock, as of the latest practicable date.

  Class of Securities                Shares  Outstanding at December 30, 2003
Common Stock, no par value                           30,000,000

Transitional Small Business Disclosure Format

Yes         No  X


INDEX


PART I.     FINANCIAL INFORMATION


Item 1.     Financial Statements

                                                                Page Number

Consolidated Balance Sheet (Unaudited)
September 30, 2003                                                   4

Consolidated Income Statements (Unaudited) for the three and nine
month periods ended September 30, 2003 and 2002                      5

Consolidated Statements of Cash Flows (Unaudited) for the nine
months ended September 30, 2003 and 2002                             7

Notes to financial statements                                        8

Item 2.   Management's Discussion and Analysis
of Financial Condition and Results of Operations                    10

Item 3.  Controls and Procedures                                    14

PART II.    OTHER INFORMATION



Signatures                                                          15

Certifications                                                      16






              Worldwide Manufacturing USA Inc. and Subsidiaries
                         CONSOLIDATED BALANCE SHEET
                             September 30, 2003
                                 (Unaudited)



ASSETS





CURRENT ASSETS

Cash & cash equivalents                                        $       42,965
Accounts receivable                                                 1,184,510
Inventories                                                           234,054
Other current assets                                                   42,383
                                                                   ----------

Total Current Assets                                                1,503,912

INVESTMENTS AND LONG-TERM RECEIVABLES
Advances to suppliers                                                  44,233
Other long-term receivables                                           251,379
                                                                   ----------
                                                                      295,612

Total Property and Equipment                                          543,427
                                                                   ----------

Total Assets                                                    $   2,342,951
                                                                   ==========

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
Lines of credit                                                $       46,168
Current maturities of installment debt                                  7,144
Accounts payable                                                    1,327,981
Accrued expenses                                                       38,706
Other current liabilities                                             261,763
                                                                   ----------

Total Current Liabilities                                           1,681,762

Long-term debt, less current maturities                                26,186
Deferred compensation payable                                         150,000
                                                                   ----------

STOCKHOLDERS' EQUITY
   Preferred stock, no par value; 10,000,000
      shares authorized; no shares issued and outstanding                 -
Common stock, no par value; 100,000,000 shares authorized;
      30,000,000 shares issued and outstanding                         34,871
Retained earnings                                                     450,132
                                                                   ----------
Total Stockholders' Equity                                            485,003
                                                                   ----------

Total Liabilities and Stockholders' Equity                      $   2,342,951
                                                                   ==========

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

              Worldwide Manufacturing USA Inc. and Subsidiaries
                       CONSOLIDATED INCOME STATEMENTS
            For the three and nine months ended September 30, 2003 and 2002
                                 (Unaudited)



                                For the three months    For the nine months
                                 ended September 30,     ended September 30,
                              ----------------------- -----------------------
                                  2003        2002       2003        2002
                              ----------- ----------- ----------- -----------

Net sales                     $ 2,103,730 $   891,605 $ 4,650,067 $ 3,069,520

Cost of goods sold              1,419,008     503,531   3,227,240   1,662,580
                              ----------- ----------- ----------- -----------
Gross profit                      684,722     388,074   1,422,827   1,406,940
Other operating revenue                 -           -           -         929
                              ----------- ----------- ----------- -----------
                                  684,722     388,074   1,422,827   1,406,940
                              ----------- ----------- ----------- -----------
Operating expenses
 General and administrative       340,977     408,158   1,030,161   1,021,881
                              ----------- ----------- ----------- -----------
                                  340,977     408,158   1,030,161   1,021,881
                              ----------- ----------- ----------- -----------
Operating income (loss)           343,745     (20,084)    392,666     385,988
                              ----------- ----------- ----------- -----------
Financial income (expenses)
  Interest income                   2,000       1,262      11,711       3,180
  Interest expense                 (5,756)     (5,672)    (15,961)    (15,411)
                              ----------- ----------- ----------- -----------
                                   (3,756)     (4,410)     (4,250)    (12,231)
                              ----------- ----------- ----------- -----------

Net Income (loss)                 339,989     (24,494)    388,416     373,757

Retained earnings
 Balance, beginning of period     335,850     459,537     295,177      62,063
 Less shareholder distributions   225,707      82,031     233,461      82,808
                              ----------- ----------- ----------- -----------

 Balance, end of period       $   450,132 $   353,012 $   450,132 $   353,012
                              =========== =========== =========== ===========

Income per share: (Basic
  and diluted)                $      0.01 $     (0.00)$      0.01 $      0.01
                              =========== =========== =========== ===========

    Wtd. average number of
      shares outstanding *     30,000,000  30,000,000  30,000,000  30,000,000
                              =========== =========== =========== ===========

*gives effect to acquisition by Tabatha III on September 30, 2003

  The accompanying notes are an integral part of the financial statements.
                                     2




Worldwide Manufacturing USA Inc. and Subsidiaries
CONSOLIDATED STATEMENTS OF CASH FLOW
For the nine months ended September 30, 2003 and 2002
(Unaudited)

                                                         2003           2002

Cash Flows From Operating Activities
Net income                                $           388,416    $     373,757
Adjustments to reconcile net income to net
cash provided (used) by operating activities
Depreciation                                           39,515           23,721
(Increase) decrease in accounts receivable           (775,166)         (95,986)
(Increase) decrease in notes receivable                61,590           18,406
(Increase) decrease in installment debt                 7,145                -
(Increase) decrease in prepaid assets                  (8,558)         (26,462)
(Increase) decrease in inventories                   (121,156)         (78,813)
Increase (decrease) in accounts payable               578,718         (229,589)
Increase (decrease) in other accrued liabilities            -         (138,012)
                                                     --------         --------
Net Cash Provided (Used) by Operating Activities      174,446         (152,978)



Cash Flows From Investing Activities
Purchases of fixed assets                             (75,242)         (34,241)
                                                     --------         --------
Net Cash Provided (Used) by Investing Activities      (75,242)         (34,241)

Cash Flows From Financing Activities
Proceeds from long-term debt                           33,330                -
Line of credit                                              -          (35,566)
Repayment of short-term debt                          (65,087)               -
Shareholders distributions                           (233,461)         (82,808)
                                                     --------         --------
Net Cash Provided (Used) by Financing Activities     (265,218)          19,126
                                                     --------         --------

NET INCREASE (DECREASE) IN CASH                      (172,367)        (168,093)

CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD         215,332          378,226
                                                     --------         --------
CASH AND CASH EQUIVALENTS END OF PERIOD   $            42,965    $     210,133
                                                     ========         ========
Supplemental Disclosures
Cash Paid During the Year for:
Interest                                  $            15,961    $      15,411
                                                     ========         ========
The accompanying notes are an integral part of the financial statements.

Worldwide Manufacturing USA, Inc. and Subsidiaries
NOTES TO FINANCIAL STATEMENTS
September 30, 2003
(unaudited)


1.     Management's Representation of Interim Financial Information
The accompanying financial statements have been prepared by Worldwide
Manufacturing USA, Inc. without audit pursuant to the rules and regulations
of the Securities and Exchange Commission.  Certain information and
disclosures normally included in financial statements prepared in accordance
with generally accepted accounting principles have been condensed or omitted
as allowed by such rules and regulations, and management believes that the
disclosures are adequate to make the information presented not misleading.
These financial statements include all of the adjustments which, in the
opinion of management, are necessary to a fair presentation of financial
position and results of operations.  All such adjustments are of a normal
and recurring nature.  These financial statements should be read in
conjunction with the audited financial statements at December 31, 2002 as
filed in the Company's 8-K filed with the Commission on October 14, 2003.

2.    Share Exchange Transaction
On September 30, 2003, the Company, formerly known as Tabatha III, Inc.,
acquired all of the issued and outstanding common stock of Worldwide
Manufacturing USA, Inc. (Worldwide USA), a privately held operating company,
in a share exchange transaction. The Company issued 27,900,000 shares in the
share exchange transaction for 100% or 10,000 of the issued and outstanding
shares of Worldwide USA's common stock. As a result of the share exchange
transaction, Worldwide USA became a wholly-owned subsidiary of the Company.
The parent company, Tabatha III, Inc., changed its name to Worldwide
Manufacturing USA, Inc. in November 2003.

The former stockholders of Worldwide USA acquired a majority of our issued
and outstanding common stock as a result of completion of the share exchange
transaction. Therefore, although Worldwide USA became our wholly-owned
subsidiary, the transaction was accounted for as a recapitalization of
Worldwide USA, whereby Worldwide USA is deemed to be the accounting acquirer
and is deemed to have adopted our capital structure.  Likewise, the Company
will adopt the fiscal reporting year of the accounting acquirer, which is
December 31.  The accompanying financial statements reflect the financial
position and operating results of Worldwide USA for all periods presented.

3.    Segment Information
Segmental Data (9 months ended September 30, 2003)

Reportable Segments
(amounts in thousands)

                                      WWMUSA           Intech       Total
External revenue                     $ 4,641           $  9       $ 4,650
Intersegment revenue                       -          1,994         1,994
Interest income                           12              -            12
Interest expense                          14              2            16
Depreciation                              10             29            39
Net profit (loss)                        347             62            388 (1)
Assets
Expenditures for
Long-lived assets                        44              31            75


(1)  $21,000 in intercompany profit was eliminated in consolidation.

Segmental Data (9 months ended September 30, 2002)




Reportable Segments
(amounts in thousands)

                                      WWMUSA           Intech       Total
External revenue                    $  3,042         $   27      $  3,069
Intersegment revenue                      -           1,087         1,087
Interest income                           3               -             3
Interest expense                         14               1            15
Depreciation                              7              16            23
Net profit (loss)                       373               -            373(2)
Assets
Expenditures for
Long-lived assets                       11               23            34

(2)  Less than $1,000 in intercompany profit was eliminated in consolidation.




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

DISCLAIMER REGARDING FORWARD LOOKING STATEMENTS
Certain statements in this prospectus which are not statements of historical
fact are what are known as "forward-looking statements," which are basically
statements about the future. For that reason, these statements involve risk
and uncertainty since no one can accurately predict the future. Words such as
"plans," "intends," "hopes," "seeks," "anticipates," "expects, "and the like,
often identify such forward looking statements, but are not the only
indication that a statement is a forward-looking statement. Such forward-
looking statements include statements concerning our plans and objectives with
respect to our present and future operations, and statements which express or
imply that such present and future operations will or may produce revenues,
income or profits. These and other factors may cause our actual results to
differ materially from any forward- looking statement.  We caution you not to
place undue reliance on these forward-looking statements.  Although we base
these forward-looking statements on our expectations, assumptions, and
projections about future events, actual events and results may differ
materially, and our expectations, assumptions, and projections may prove to
be inaccurate. The forward-looking statements speak only as of the date
hereof, and we expressly disclaim any obligation to publicly release the
results of any revisions to these forward-looking statements to reflect
events or circumstances after the date of this filing.

REPORTING ENTITY
On September 30, 2003, Tabatha III, Inc. completed the acquisition of all of
the issued and outstanding common stock of Worldwide Manufacturing USA, Inc.
((Worldwide USA() in a share exchange transaction. We issued 27,900,000
shares in the share exchange transaction for 100% or 10,000, of the issued
and outstanding shares of Worldwide USA(s common stock. As a result of the
share exchange transaction, Worldwide USA became our wholly-owned subsidiary.
On November 3, 2003, we changed the corporate name from Tabatha III, Inc. to
Worldwide Manufacturing USA, Inc.

In evaluating Worldwide as a candidate for the proposed acquisition, our
directors considered various factors such as the strength and diversity of
Worldwide(s existing management, the anticipated potential for growth of
the business of Worldwide, and the perception of how the proposed business
of Worldwide will be viewed by the investment community and the Company's
shareholders. In evaluating Tabatha III, it is believed that the directors of
Worldwide placed a primary emphasis on our status as a company without
material liabilities, whose common stock was registered under section 12(g) of
the Securities Exchange Act of 1934, as amended "the 1934 Act" and may be
eligible for trading on the OTC Bulletin Board. Once due diligence was
completed by both parties a Share Exchange Agreement was entered into on
September 30, 2003.


The reverse acquisition described above has been treated as a recapitalization
of Worldwide USA and the accompanying financial statements reflect the
financial condition, results of operations and cash flows of Worldwide USA,
the acquired company, for all periods presented.  Unless otherwise indicated,
references herein to the Company consist of Worldwide Manufacturing USA, Inc.,
formerly Tabatha III, Inc., its wholly owned subsidiary Worldwide
Manufacturing USA, Inc., a California corporation, and its wholly owned
subsidiary, Shanghai Intech Electro-Mechanical Products Co., an entity
operating within the People's Republic of China.

RESULTS OF OPERATIONS
Net sales for the nine months ending September 30, 2003 to September 30, 2002
increased $1,580,547, or approximately 51%.  Gross profit increased slightly
by $14,158, from $1,407,869 (46% of sales) in 2002 to $1,422,827, (31% of
sales).  The profit margin decreased due to a single sale representing
approximately 10% of the period(s volume at a 10% margin as a result of price
competition in the market.  It is not anticipated that gross profit margin
will decline in the future.  The Company continues to concentrate on obtaining
orders that will provide a targeted 40% plus gross margin, similar to that
experienced in the years ending 2002 and 2001.  Gross Margins in those
periods were 43% and 42% respectively.

Net profits were also affected by an increase of $8,280 in general and
administrative expenses for the nine months September 30, 2003 as compared
with September 30, 2002.  These general and administrative costs include
increased personnel costs and expenses associated with the Company becoming a
public company.  Upon consummation of the stock transfer and exchange with
Tabatha III, effective September 30, 2003, the election by Worldwide
Manufacturing USA, Inc. to be taxed at the shareholder level was terminated.

LIQUIDITY
If a significant increase in demand for the Company(s products should arise,
the Company has established a $250,000 line of credit with Citibank.  In
addition, net profits of the Company will be used in order to provide capital
for the expansion of inventory held for the convenience of customers, and for
acquiring additional equipment, if needed.

During the nine month periods ending September 30, 2003, net cash provided by
operations was $168,093, as compared with $152,978 used in the comparative
period of 2002.  This reflects the Company(s increased volume resulting in
larger receivables and payables and an overall increase in inventory levels
in 2003. The Company has funded this through increased payment terms with its
vendors.

PLAN OF OPERATION
The Company is currently increasing its Marketing Distribution Channels
through contacts with local manufacturing representatives.  The Company is
confident that greater sales will result from these contacts.  In addition,
the Company is exploring doing joint ventures in China with factories in order
to reduce manufacturing costs and, in turn, increase gross profits.  It is
expected that The Company would provide some equipment as well as expertise in
exchange for these lower manufacturing costs.

Item 3.    CONTROLS AND PROCEDURES
We have carried out an evaluation, under the supervision and with the
participation of our management, including our Chief Financial Officer, of the
effectiveness of the design and operation of our disclosure controls and
procedures pursuant to Exchange Act Rule 13a-15 as of September 30, 2003.
Based upon the foregoing, our Chief Financial Officer concluded that our
disclosure controls and procedures are effective in timely alerting them to
material information relating to Worldwide Manufacturing USA, Inc. (and its
consolidated subsidiaries) required to be included in our Exchange Act reports.


Changes in Internal Controls Over Financial Reporting
The evaluation referred to above did not identify any significant changes in our
internal controls over financial reporting that occurred during our quarter
ended September 30, 2003 that has materially affected, or is reasonably likely
to materially affect, our internal controls over financial reporting.

PART II.  OTHER INFORMATION

Item 1.     Legal Proceedings
None

Item 2.     Changes in Securities
On September 30, 2003, Tabatha III, Inc., (the (Company() acquired all of the
issued and outstanding common stock of Worldwde Manufacturing USA, Inc.
(Worldwide) a California corporation. The transaction was completed pursuant
to the terms of an Agreement for Share Exchange dated September 30, 2003,
filed as an exhibit to the Company(s Current Report on Form 8-K dated October
3, 2003. As a result of the closing under the Agreement for Share Exchange,
Worldwide became a wholly-owned subsidiary of the Company.
Pursuant to the share exchange agreement, the Company issued 27,900,000 shares
of its common stock to Worldwide in exchange for 100%, or 10,000 of the
outstanding shares of Worldwide. The 27,900,000 shares issued to Worldwide
will bear a restrict legend, and represents 93% of the Company's outstanding
shares. 2,100,000 shares or 7% of the Company's common stock was issued and
outstanding prior to the Agreement. After closing of the Agreement, the
Company will have 30,000,000 shares of common stock outstanding. No preferred
shares were issued in the Agreement and there were no prior issuance of these
shares by the Company.  After closing of the Agreement, 8,987,500 shares held
by principals of the Company were surrendered for cancellation and Worldwide
became a wholly-owned subsidiary. The Company changed its name to Worldwide
Manufacturing USA, Inc.

Item 3.     Defaults Upon Senior Securities
None

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

In conjunction with the closing under the Agreement of Share Exchange on
September 30, 2003 new directors were appointed as their successors: Jimmy
Wang, President and Chief Executive Officer, Mindy Wang, Secretary and
Treasurer and John Ballard as Chief Financial Officer. On November 3, 2003 a
Special Meeting in lieu of an Annual Shareholder(s meeting was held and the
above officers and directors were elected to continue in their respective
positions as officers and directors until the next Annual Meeting or until a
successor has been elected and qualified.

In addition, at the November 3, 2003 Meeting, Comiskey & Co., independent
certified public accountants were elected to audit and review financial
statements of the Company.  The third and final issued voted on by the
shareholders was the Amendment to Articles of Incorporation, Article 1,
changing the name of Tabatha III to Worldwide Manufacturing USA, Inc.

All of the above individuals were elected as directors of the Company as well
as both proposals being unanimously approved. No other matters were submitted
at the Meeting.

Item 5.     Other Information
None

Item 6.      Exhibits and Reports on Form 8-K
(a)    Exhibits

31.1    Certification pursuant to Rule 13a-14(a) or 15d-14(a) under the
        Securities Exchange Act of 1934, as amended.

32.1    Certification of Chief Executive Officer and President of the
        Company, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
        to Section 906 of the Sarbanes-Oxley Act of 2002.

(b)     Reports on Form 8-K
None


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.



WORLDWIDE MANUFACTURING USA, INC.



By:   /s/ John D. Ballard

Principal Financial Officer

Date: January 9, 2004


Exhibit 31.1

Certifications

I, Jimmy Wang, certify that:

1.    I have reviewed this quarterly report on Form 10-QSB/A of Worldwide
Manufacturing USA, 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 report;

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

4.    The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for
the small business issuer and have:

a)        Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the small business issuer,
including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being
prepared;

b)      Omitted

c)        Evaluated the effectiveness of the small business issuer's
disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation;
and

d)        Disclosed in this report any change in the small business issuer's
internal control over financial reporting that occurred during the small
business issuer's most recent fiscal quarter (the small business issuer's
fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the small business
issuer's internal control over financial reporting; and

5.    The small business issuer's   other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors (or persons
performing the equivalent functions):

a)        All significant deficiencies and material weaknesses in the design
or operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and

b)        Any fraud, whether or not material, that involves management or
other employees who have a significant role in the small business issuer's
internal control over financial reporting.


Date: January 9, 2004

/s/ Jimmy Wang
Principal Executive Officer

Exhibit 31.1

Certifications

I, John D. Ballard, certify that:
1.    I have reviewed this quarterly report on Form 10-QSB/A of Worldwide
Manufacturing USA, 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 report;

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

4.    The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for
the small business issuer and have:

a)        Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the small business issuer,
including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being
prepared;

b)      Omitted

c)        Evaluated the effectiveness of the small business issuer's
disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation;
and

d)        Disclosed in this report any change in the small business issuer's
internal control over financial reporting that occurred during the small
business issuer's most recent fiscal quarter (the small business issuer's
fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the small business
issuer's internal control over financial reporting; and

5.    The small business issuer's   other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors (or persons
performing the equivalent functions):

a)        All significant deficiencies and material weaknesses in the design
or operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and

b)        Any fraud, whether or not material, that involves management or
other employees who have a significant role in the small business issuer's
internal control over financial reporting.


Date: January 9, 2004


/s/ John D. Ballard
Principal Financial Officer

Exhibit 32.1


CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002



In connection with the Quarterly Report of Worldwide Manufacturing USA, Inc.
(the "Company") on Form 10-QSB/A for the period ending September 30, 2003,
(the "Report"), I, Jimmy Wang, Chief Executive Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:

1)    The Report fully complies with the requirement of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

2)    The information contained in the Report fairly presents, in all material
respects, the Company's financial position and results of operations.


January 9, 2004

/s/ Jimmy Wang
Chief Executive Officer


Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002



In connection with the Quarterly Report of Worldwide Manufacturing USA, Inc.
(the "Company") on Form 10-QSB/A for the period ending September 30, 2003,
(the "Report"), I, John D. Ballard, Chief Financial Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:

1)    The Report fully complies with the requirement of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

2)    The information contained in the Report fairly presents, in all material
respects, the Company's financial position and results of operations.


January 9, 2004

/s/ John D. Ballard
Chief Financial Officer