SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB



[Mark One]
[X]     QUARTERLY  REPORT  PURSUANT  TO  SECTION  13  OR 15(d) OF THE SECURITIES
EXCHANGE  ACT  OF  1934  for  the  quarterly  period  ended:  September 30, 2002
                                                              ------------------

[ ]     TRANSITION  REPORT  PURSUANT  TO  SECTION 13 OR 15(d) OF THE  SECURITIES
EXCHANGE  ACT  OF  1934  for  the  transition  period  from  _____to______

Commission  file  number:  0-30629
                           -------



                             FIRST AID DIRECT, INC.
                 (Name of small business issuer in its charter)


                 Florida                              59-1796257
                 -------                              ----------
         (State of incorporation)               (IRS employer Ident. No.)

    10211 N.W. 53rd St., Sunrise, FL                     33351
    --------------------------------                     -----
      (address of principal office)                    (Zip Code)

                  Registrant's telephone number: (954) 749-9926


     Indicate  by  check  mark whether the Registrant: (1) has filed all reports
required  to be filed by Section 13 or 15(d) of the Exchange Act during the past
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 equity as of
     September 30, 2002: 3,985,000 shares of Common Stock, $.001 par value.


<PAGE>
<TABLE>
<CAPTION>
                             FIRST AID DIRECT, INC.
                                TABLE OF CONTENTS
                                   FORM 10-QSB
                    FOR THE QUARTER ENDED SEPTEMBER 30, 2002


PART I.  FINANCIAL INFORMATION


Item 1.  Financial Statements.
<S>                                                                           <C>
         Condensed Balance Sheet (Unaudited) as of September 30, 2002         Page 3

         Condensed Statements of Income (Unaudited) for the nine months
            ended September 30, 2002 and 2001 and the three months ended
            September 30, 2002 and 2001                                       Page 4

         Condensed Statements of Cash Flows (Unaudited) for the nine
            Months ended September 30, 2002 and 2001                          Page 5

         Notes to Financial Statements                                        Page 6


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


PART II. OTHER INFORMATION

Item 6.  Exhibits and Reports on Form 8-K.
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
                             FIRST AID DIRECT, INC.
                             CONDENSED BALANCE SHEET
                               SEPTEMBER 30, 2002
                                   (UNAUDITED)



                      ASSETS
                      ------
<S>                                                   <C>
Current assets:
   Cash                                               $   80,963
   Accounts receivable - stockholder                      53,236
   Accounts receivable                                   212,942
   Note receivable, employee                              12,000
   Inventories                                           525,233
   Prepaid expenses                                       48,833
                                                      -----------

     Total current assets                                933,207
                                                      -----------

Property and equipment, net                               60,931
Intangible asset, net                                    109,475
                                                      -----------

                                                      $1,103,613
                                                      ===========

       LIABILITIES AND STOCKHOLDERS' EQUITY
       ------------------------------------

Current Liabilities:
   Accounts payable and accrued expenses              $  150,500
                                                      -----------

     Total current liabilities                           150,500
                                                      -----------

Stockholders' equity:
   Common stock                                            3,985
   Additional paid-in capital                          1,604,127
   Deficit                                              (654,999)
                                                      -----------

                                                         953,113
                                                      -----------

                                                      $1,103,613
                                                      ===========
</TABLE>


     The accompanying notes are an integral part of these condensed financial
                                   statements.
                                     Page 3

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<TABLE>
<CAPTION>
                                    FIRST AID DIRECT, INC.
                                CONDENSED STATEMENTS OF INCOME
                                          (UNAUDITED)



                                                   NINE MONTHS ENDED      THREE MONTHS ENDED
                                                      SEPTEMBER 30,          SEPTEMBER 30,
                                                ----------------------  ----------------------
                                                   2002        2001        2002        2001
                                                ----------  ----------  ----------  ----------
<S>                                             <C>         <C>         <C>         <C>
Net sales                                       $2,527,265  $2,428,731  $  817,583  $  762,235

Cost of sales                                    1,776,336   1,758,362     580,251     552,404
                                                ----------  ----------  ----------  ----------

Gross margin                                       750,929     670,369     237,332     209,831

General and administrative expenses                632,193     640,268     223,224     205,527
                                                ----------  ----------  ----------  ----------

Income before income taxes                         118,736      30,101      14,108       4,304

Provision for income taxes                               -           -           -           -
                                                ----------  ----------  ----------  ----------

Net income                                      $  118,736  $   30,101  $   14,108  $    4,304
                                                ==========  ==========  ==========  ==========


Net income per share information:
   Basic:
      Net income per share                      $      .03  $      .01  $      .00  $      .00
                                                ==========  ==========  ==========  ==========

      Weighted average number of common shares   3,985,000   3,961,264   3,985,000   3,985,000
                                                ==========  ==========  ==========  ==========

   Diluted:
      Net income per share                      $      .03  $      .01  $      .00  $      .00
                                                ==========  ==========  ==========  ==========

      Weighted average number of common shares   3,985,000   3,985,000   3,985,000   3,985,000
                                                ==========  ==========  ==========  ==========
</TABLE>


     The accompanying notes are an integral part of these condensed financial
                                   statements.
                                     Page 4

<PAGE>
<TABLE>
<CAPTION>
                             FIRST AID DIRECT, INC.
                       CONDENSED STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)


                                                          NINE MONTHS ENDED
                                                          2002         2001
                                                      ------------  ----------
<S>                                                   <C>           <C>
Cash flows from operating activities:
  Net income                                          $   118,736   $  30,101
  Changes in assets and liabilities                      (138,803)    140,629
                                                      ------------  ----------

Net cash provided by (used in) operating activities       (20,067)    170,730
                                                      ------------  ----------

Cash flows from investing activities:
    Purchase of equipment                                 (22,267)     (1,999)
                                                      ------------  ----------

Net cash used in investing activities                     (22,267)     (1,999)
                                                      ------------  ----------

Cash flows from financing activities:
    Borrowings (repayment) on line of credit                    -     (78,000)
    Proceeds from exercise of stock options                     -       8,000
                                                      ------------  ----------

Net cash provided by (used for) financing activities                  (70,000)
                                                                    ----------

Net increase (decrease) in cash and cash equivalents      (42,334)     98,731

Cash and cash equivalents, beginning of period            123,297         236
                                                      ------------  ----------

Cash and cash equivalents, end of period              $    80,963   $  98,967
                                                      ============  ==========

Supplemental Disclosure of Cash Paid:
  Interest                                            $       184   $   6,104
                                                      ============  ==========
</TABLE>


     The accompanying notes are an integral part of these condensed financial
                                   statements.
                                     Page 5

<PAGE>
                             FIRST AID DIRECT, INC.
                          NOTES TO FINANCIAL STATEMENTS


1.  BASIS  OF  PRESENTATION

The  accompanying  unaudited condensed financial statements of First Aid Direct,
Inc.  (the  "Company")  have been prepared in accordance with generally accepted
accounting  principles  for  interim  financial  information  and  with  the
instructions  to  Form 10-QSB and Regulation S-B.  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 and
nine  month  periods  ended September 30, 2002 are not necessarily indicative of
the  results  that  may  be expected for the year ending December 31, 2002.  For
further  information,  refer  to  the financial statements and footnotes for the
year  ended  December  31,  2001  found  in  the  Company's  Form  10-KSB.

The  fiscal  years  ended  December  31,  2002  and December 31, 2001 are herein
referred to as "fiscal 2002" and "fiscal 2001", respectively.


2.  INVENTORIES

Inventories are comprised primarily of first aid products held for sale, and are
stated at the lower of cost or market, determined on the FIFO method.


3.  SALES  TO  STOCKHOLDER

During  the  nine  months  ended  September  30,  2002  and  2001,  32% and 31%,
respectively, of revenue was derived from sales to a stockholder.


                                     Page 6
<PAGE>
THIS  REPORT  CONTAINS  FORWARD-LOOKING  STATEMENTS  WITHIN  THE  MEANING OF THE
PRIVATE  SECURITIES  LITIGATION  REFORM  ACT  OF  1995.  SUCH  FORWARD-LOOKING
STATEMENTS  INVOLVE  KNOWN AND UNKNOWN RISKS AND UNCERTAINTIES OR OTHER FACTORS,
WHICH  MAY  CAUSE  RESULTS,  PERFORMANCE OR ACHIEVEMENTS EXPRESSED OR IMPLIED BY
SUCH FORWARD-LOOKING STATEMENTS TO VARY FROM THOSE PREDICATED OR IMPLIED IN THIS
REPORT.  FACTORS THAT MIGHT CAUSE SUCH A DIFFERENCE INCLUDE, WITHOUT LIMITATION,
DECLINE  IN  DEMAND  FOR  THE  COMPANY'S PRODUCTS OR SERVICES, AND THE EFFECT OF
GENERAL  ECONOMIC  CONDITIONS  AND  FACTORS AFFECTING THE WHOLESALE DISTRIBUTION
INDUSTRY.  FURTHER  INFORMATION ON THE FACTORS AND RISKS THAT COULD AFFECT FIRST
AID  DIRECT'S  BUSINESS,  FINANCIAL  CONDITION  AND  RESULTS  OF  OPERATIONS ARE
INCLUDED  UNDER THE "RISK FACTORS" SECTIONS OF FIRST AID DIRECT'S PUBLIC FILINGS
WITH  THE  SECURITIES  AND  EXCHANGE  COMMISSION.

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

RESULT  OF  OPERATIONS

Three  months  ended  September  30,  2002  compared  to  the three months ended
September  30,  2001.

Sales     Total  revenue  increased  7% in the third quarter of fiscal 2002 over
-----
the  same period in fiscal 2001.  The revenue increased $55,348 from $762,235 to
$817,583  in  the  three months ended September 30, 2002 over the same period in
the  prior fiscal year.  The increase in sales resulted primarily from increases
in  sales  to  new  and  existing  distributors.


Costs and Expenses     The cost of sales for the third quarter increased $27,847
------------------
from  $552,404  in  the  third  quarter  of fiscal 2001 to $580,251 in the third
quarter  of  fiscal  2002.  When  combined  with  the increase in net sales, the
result  was  a 13% increase in the gross profit of $27,501, from $209,831 in the
third quarter of fiscal 2001 to $237,332 in the third quarter of fiscal 2002. As
a  percentage,  the  gross  margin  increased  from 28% in fiscal 2001 to 29% in
fiscal  2002,  principally  as a result of purchase rebates and lower costs from
the  vendors.

General and administrative expenses increased 9% or $17,697 from $205,527 in the
third  quarter  of  fiscal 2001 to $223,224 in the third quarter of fiscal 2002.
Also,  general  and  administrative  expenses  as  a percent of revenue remained
constant.


Income  before  income  taxes     The  Company's  income  before  income  taxes
-----------------------------
increased  $9,804 during the third quarter of fiscal 2002 to $14,108 from $4,304
during the third quarter of fiscal 2001.  The increase was primarily a result of
the  increase in sales and the ability of the Company to hold all of their costs
constant.


Other.  No  income tax expense or benefit is recorded in the three-month periods
-----
ended  September  30,  2002  and 2001, as the Company will utilize net operating
loss  carryforwards  to  offset  the  current  tax  expense.


                                     Page 7
<PAGE>
Nine months ended September 30, 2002 compared to the nine months ended September
30,  2001.

Sales     Total  revenue  increased  4% through the third quarter of fiscal 2002
-----
over  the  same  period  in  fiscal  2001.  The  revenue  increased $98,534 from
$2,428,731  to  $2,527,265  in the nine months ended September 30, 2002 over the
same  period in the prior fiscal year.  The increase in sales resulted primarily
from  increases  in  sales  to  new  and  existing  distributors.


Costs  and  Expenses     The  cost  of sales through the third quarter increased
--------------------
$17,974 from $1,758,362 for the nine months of fiscal 2001 to $1,776,336 for the
nine  months  of fiscal 2002.  When combined with the increase in net sales, the
result  was a 12% increase in the gross profit of $80,560, from $670,369 for the
nine  months of fiscal 2001 to $750,929 for the nine months of fiscal 2002. As a
percentage,  the gross margin increased from 28% in fiscal 2001 to 30% in fiscal
2002,  principally  as  a  result  of  purchase rebates and lower costs from the
vendors.

General and administrative expenses decreased 1% or $8,075 from $640,268 for the
nine months of fiscal 2001 to $632,193 for the nine months of fiscal 2002. Also,
general  and  administrative expenses decreased as a percent of revenue from 26%
in  2001  to  25%  in  2002.  The decrease primarily resulted from holding costs
constant  while  sales  were  increasing.


Income  before  income  taxes     The  Company's  income before income taxes was
-----------------------------
$118,736,  which  is  an increase of $88,635 compared to $30,101 during the nine
months  of  fiscal  2001. The increase was primarily a result of the increase in
sales  and  the  ability  of  the  Company  to hold all of their costs constant.


Other.  No  income  tax expense or benefit is recorded in the nine-month periods
-----
ended  September  30,  2002  and 2001, as the Company will utilize net operating
loss  carryforwards  to  offset  the  current  tax  expense.


LIQUIDITY  AND  CAPITAL  RESOURCES

The  primary  sources  of  the  Company's cash are net cash flows from operating
activities,  short-term  vendor  financing  and a line of credit obtained from a
bank.  The  Company  established  a  $250,000  line  of  credit with a bank that
matures in February 2003 to fund cash requirements as needed.  The line requires
monthly  interest  payments  and  bears  interest  at the prime rate of interest
(4.75%  at  September  30,  2002).  As  of September 30, 2002, there was nothing
outstanding  on the line of credit.  The line is collateralized by the Company's
accounts  receivable  and  inventory.

The  Company believes its current available cash position, coupled with its cash
forecast  for  the year and periods beyond, is sufficient to meet its cash needs
on  both  a  short-term and long-term basis.  The Company has used net cash from
operations, of approximately $20,000, during the nine months ended September 30,
2002  to  reduce  its  accounts payable.  The balance sheet has a strong working
capital  ratio  (6.20  to  1) and management is not aware of any known trends or
demands,  commitments,  events,  or  uncertainties,  as they relate to liquidity
which  could  negatively  affect  the  Company's  ability to operate and grow as
planned.


                                     Page 8
<PAGE>
                           PART II.  OTHER INFORMATION


ITEM 6. EXHIBITS:

(a)  Exhibits
        None

(b)  Reports on Form 8-K
        None


                                     Page 9
<PAGE>
                                   SIGNATURES

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.



                  FIRST AID DIRECT, INC., A FLORIDA CORPORATION


Date:  October 9, 2002              By  /s/  Scott Siegel
                                      -------------------
                                    Scott Siegel, President and CEO
                                    (Principal Executive Officer)


<PAGE>
                                 CERTIFICATIONS
                                 --------------


     I,  Scott  Siegel,  certify  that:

1.   I  have  received this quarterly report on Form 10-QSB of First Aid Direct,
     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 in
     order  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  annual  report;  and
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 operation and cash
     flows  of  First  Aid Direct, Inc. as of, and for, the periods presented in
     this  quarterly  report.

Date:  October  21,  2002


                                  /s/  Scott  Siegel
                                  -----------------------------------
                                  Scott Siegel, Chief Executive Officer





     I,  Jeffrey  N  Tabin,  certify  that:

1.   I  have  reviewed this quarterly report on Form 10-QSB of First Aid Direct,
     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 in
     order  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  annual  report;  and
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  First  Aid  Direct, Inc. as of, and for the periods presented in
     this  quarterly  report.

Date:  October  21,  2002


                                  /s/  Jeffrey N Tabin             ,
                                  ---------------------------------
                                  Jeffrey N Tabin, Chief Financial Officer


<PAGE>