U.S. 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 August 31, 2001

[ ]  Transition report under Section 13 or 15(d) of the Exchange Act

            For the transition period from __________ to __________


                         COMMISSION FILE NUMBER 33-98682


                        AMERICAN COMMERCE SOLUTIONS, INC.
                        f/k/a JD AMERICAN WORKWEAR, INC.
        (Exact name of small business issuer as specified in its charter)


          Delaware                                               05-0460102
(State or Other Jurisdiction of                               (I.R.S. Employer
 Incorporation or Organization)                              Identification No.)


                       1400 Chamber Dr., Bartow, FL 33830
                    (Address of Principal Executive Offices)


                                 (863) 533-0326
                (Issuer s Telephone Number, Including Area Code)


                                       N/A
              (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 [ ]

                      APPLICABLE ONLY TO CORPORATE ISSUERS:

     Indicate the number of shares outstanding of each of the issuer's classes
of common stock, as of the last practicable date.

     Common Stock, $.002 par value per share, 10,784,178 shares outstanding at
October 6, 2001.

     Transitional Small Business Disclosure Format (check one) Yes [ ] No [X]
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.

                              INDEX TO FORM 10-QSB

                                                                            Page
                                                                            ----
PART I. FINANCIAL INFORMATION

     Item 1. Financial Statements

             Consolidated Balance Sheet as of August 31, 2001                  3

             Consolidated Statements of Operations for the Three Months
             Ended August 31, 2001 and August 31, 2000                         5

             Consolidated Statements of Operations for the Six Months
             Ended August 31, 2001 and August 31, 2000                         6

             Consolidated Statements of Cash Flows for the Six Months
             Ended August 31, 2001 and August 31, 2000                         7

             Notes to Financial Statements                                     8

     Item 2. Management's Discussion and Analysis of Financial Condition
             and Results of Operations                                        11

PART II. OTHER INFORMATION

     Item 1. Legal Proceedings                                                14

     Item 2. Changes in Securities                                            14

     Item 3. Defaults Upon Senior Securities                                  14

     Item 4. Submissions of Matters to a Vote of Security Holders             14

     Item 5. Other Information                                                14

     Item 6. Exhibits and Reports on Form 8-K                                 14

                                       2
<PAGE>
                          PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

                        AMERICAN COMMERCE SOLUTIONS, INC.
                                  BALANCE SHEET
                                   (Unaudited)

                                                                 August 31, 2001
                                                                 ---------------
ASSETS

Current Assets:
  Cash and cash equivalents                                           $   18,695
  Accounts receivable, net of allowance $35,114                          258,619
  Inventory                                                              307,711
  Short term loans receivable                                            249,732
                                                                      ----------
     Total current assets                                                834,757

  Real property for resale                                               243,150
  Equipment for resale                                                   476,000
  Property and equipment, net                                          5,276,821
  Intangible assets, net                                                  16,912
                                                                      ----------
     TOTAL ASSETS                                                     $6,847,640
                                                                      ==========

              The accompanying notes are an integral part of these
                       Consolidated Financial Statements.

                                       3
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                           BALANCE SHEET -- CONTINUED
                                   (Unaudited)

                                                                 August 31, 2001
                                                                 ---------------
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Current liabilities:
  Current portion of long-term debt                                $    421,497
  Accounts payable                                                      641,399
  Accrued expenses                                                      805,660
  Shareholder loans                                                      29,569
  Short-term loans                                                      193,985
                                                                   ------------
     Total current liabilities                                        2,092,110

Long-Term Debt, Net of Current Portion                                1,875,838

STOCKHOLDERS' EQUITY (DEFICIT):

Preferred stock, total authorized 1,000,000 shares:
Series A, cumulative and convertible, $.001 par value,
110 shares issued and outstanding, liquidating
preference $361,400 Series B, cumulative and convertible,
$.001 par value, 3,207 shares issued and outstanding,
liquidating preference $3,303,210                                             3
Series C, cumulative and convertible, $.001 par value,
4,800 shares issued and outstanding, liquidating
preference $4,800,000                                                         5
Common stock, $.002 par value, authorized 30,000,000 shares,
10,718,432 issued and 9,993,432 outstanding                              21,437
Additional paid-in capital                                           14,281,208
Stock receivable                                                       (242,000)
Accumulated deficit                                                 (10,759,994)
Treasury stock                                                         (420,967)
                                                                   ------------
     Total Stockholders' equity (deficit)                             2,879,692
                                                                   ------------
   TOTAL LIABILITIES AND
          STOCKHOLDERS' EQUITY (DEFICIT)                              6,847,640
                                                                   ============

              The accompanying notes are an integral part of these
                       Consolidated Financial Statements.

                                       4
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                            STATEMENTS OF OPERATIONS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                   For the Three Months Ended
                                                               ---------------------------------
                                                               August 31, 2001   August 31, 2000
                                                               ---------------   ---------------
<S>                                                            <C>               <C>
Net sales                                                        $    738,873      $    645,662
Cost of goods sold                                                    469,132           307,538
                                                                 ------------      ------------
Gross profit                                                          269,741           338,124

Selling, general and administrative expenses:
  Payroll and payroll taxes                                           153,534           150,085
  Consulting expenses                                                  20,329           104,654
  Professional fees                                                   127,037            45,218
  Other                                                                73,347           149,774
                                                                 ------------      ------------
    Total selling, general and administrative expenses                374,247           449,731
                                                                 ------------      ------------
    Loss from operations                                             (104,506)         (111,607)
    Other income                                                       15,344
    Income from the disposal of assets                                 14,547
    Interest expense, net                                             (70,591)          (55,265)
                                                                 ------------      ------------
Net income (loss)                                                    (145,206)         (166,872)
Accretion of discount and dividends on mandatory
redeemable preferred stock                                                              (99,772)
                                                                 ------------      ------------
Net income (loss) to common shareholders                         $   (145,206)     $   (266,644)
                                                                 ============      ============
Net income (loss) per common shareholders, basic and diluted     $       (.01)     $       (.09)
                                                                 ============      ============
Weighted average number of common shares outstanding               10,659,346         2,899,000
                                                                 ============      ============
</TABLE>

              The accompanying notes are an integral part of these
                       Consolidated Financial Statements.

                                       5
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                            STATEMENTS OF OPERATIONS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                    For the Six Months Ended
                                                                ---------------------------------
                                                                August 31, 2001   August 31, 2000
                                                                ---------------   ---------------
<S>                                                             <C>               <C>
Net sales                                                            1,283,661      $    736,707
Cost of goods sold                                                     713,765           353,382
                                                                  ------------      ------------
Gross profit                                                           569,896           383,325

Selling, general and administrative expenses:
  Payroll and payroll taxes                                            565,549           296,572
  Consulting expenses                                                  120,579           162,259
  Professional fees                                                    274,437            57,826
  Other                                                                231,337           207,421
                                                                  ------------      ------------
    Total selling, general and administrative expenses               1,191,902           724,078
    Loss from operations                                              (622,006)         (340,753)
  Other income                                                          15,344
  Other income from disposition of assets                               14,547
  Interest expense, net                                               (112,643)          (68,687)
                                                                  ------------      ------------
                                                                      (704,758)         (409,440)

Less: Profit on purchased segment prior to date of acquisition                             3,038
                                                                  ------------      ------------
Net loss from continuing operations                                   (704,758)         (406,402)

Loss from discontinued operations                                      (45,214)

Accretion of discount and dividends on mandatory redeemable
preferred shares                                                                        (243,575)
                                                                  ------------      ------------
Net loss per common shareholder                                   $   (749,972)     $   (649,977)
                                                                  ============      ============
Net loss per common shareholders, basic and diluted               $       (.07)     $       (.22)
                                                                  ============      ============
Weighted average number of common shares outstanding                10,659,346         2,899,000
                                                                  ============      ============
</TABLE>

              The accompanying notes are an integral part of these
                       Consolidated Financial Statements.

                                       6
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                                AND SUBSIDIARIES
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                  For the Six Months Ended
                                                             ----------------------------------
                                                             August 31, 2001    August 31, 2000
                                                             ---------------    ---------------
<S>                                                          <C>                <C>
Cash flows from operating activities
Net loss                                                        $(749,972)         $(409,440)
Adjustments to reconcile net loss to net cash used in
operating activities:
   Depreciation and amortization                                  196,554             89,296
   Securities issued for services rendered                         10,992            165,698
   Gain on sale of assets                                         (14,457)
Changes in operating assets and liabilities:
   Accounts receivable                                             (4,120)           (55,152)
   Notes receivable, stockholder                                                       2,635
   Inventory                                                      409,998            (41,067)
   Other assets                                                    47,262            (78,254)
   Bank overdraft                                                  20,885
   Accounts payable                                               (12,293)            77,165
   Accrued expenses                                               169,067            176,141
                                                                ---------          ---------
   Net cash used in operating activities                           73,916            (72,978)
                                                                ---------          ---------
Cash flows from investing activities
  Capital expenditures                                             (2,271)                --
  Investment in loans receivable                                  (41,925)
                                                                ---------          ---------
  Net cash used by investing activities                           (44,196)                --
                                                                ---------          ---------
Cash flows from financing activities
  Advances on notes payable and long-term debt                     70,000             65,603
  Repayments on notes payable and long-term debt                  (40,643)           (21,315)
  Exercise of stock options and warrants                                              28,000
  Net repayment of stockholder loans                              (75,267)
                                                                ---------          ---------
  Net cash provided by financing activities                       (45,910)            72,288
                                                                ---------          ---------
Net decrease in cash                                              (16,190)              (690)

Cash and cash equivalents - beginning of period                    34,885             11,523
                                                                ---------          ---------
Cash and cash equivalents - end of period                       $  18,695          $  10,833
                                                                =========          =========
</TABLE>

              The accompanying notes are an integral part of these
                       Consolidated Financial Statements.

                                       7
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                                AND SUBSIDIARIES
                CONSOLIDATED STATEMENTS OF CASH FLOWS (CONTINUED)
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                              For the Six Months Ended
                                                         ---------------------------------
                                                         August 31, 2001   August 31, 2000
                                                         ---------------   ---------------
<S>                                                      <C>               <C>
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:

Cash paid during the period for interest                     $ 32,910            $ --
                                                             ========            ====

SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING
  AND FINANCING ACTIVITIES:

  Property surrendered for note repayment                    $133,416            $ --
                                                             ========            ====
  Securities issued for debt repayment                       $  7,000            $ --
                                                             ========            ====
  Notes payable refinanced                                   $221,229            $ --
                                                             ========            ====
  Treasury stock acquired in sale of operation               $420,967            $ --
                                                             ========            ====
  Stock options issued for compensation                      $221,000            $ --
                                                             ========            ====
  Stock option issued in sale of operation                   $  4,700            $ --
                                                             ========            ====
  Equipment purchased for notes payable                      $ 61,745            $ --
                                                             ========            ====
</TABLE>

              The accompanying notes are an integral part of these
                        Consolidated Financial Statements

                                       8
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)
                                 August 31, 2001

NOTE 1: THE COMPANY

     The Company was  incorporated  in Rhode Island in 1991 under the name Jaque
Dubois,  Inc. and was  re-incorporated  in Delaware in 1994.  In July 1995,  the
Company's  name was changed to JD American  Workwear,  Inc. In December 2000 the
shareholders voted at the annual shareholders' meeting to change the name of the
Company to American Commerce Solutions,  Inc. The Company is primarily a holding
company  whose  wholly-owned  subsidiaries  are  engaged  in the  machining  and
fabrication  of parts  used in  industry,  parts  sales  and  service  for heavy
construction equipment, and paving and concrete installation.

NOTE 2: GOING CONCERN

     The Company has incurred substantial operating losses since inception.  The
Company  recorded  losses from  operations  of $704,758 and $406,402 for the six
month periods ended August 31, 2001 and 2000, respectively.  Current liabilities
exceed  current  assets by $1,257,353  and $392,214 at August 31, 2001 and 2000.
Additionally,  the Company has been unable to meet  obligations to its creditors
as they have  become  due.  The  ability of the  Company to  continue as a going
concern is  dependent  upon its ability to reverse  negative  operating  trends,
raise additional capital and obtain debt financing.

     Management  has revised its  business  strategy to include  expansion  into
other lines of business  through  acquisition of other companies in exchange for
the Company's stock. Management is currently negotiating new debt financing, the
proceeds from which would be used to settle  outstanding debts at more favorable
terms, to finance operations and to complete additional business acquisitions.

     However,  there can be no assurance  that the Company will be able to raise
capital,  obtain debt financing or improve  operating  results  sufficiently  to
continue  as a going  concern.  The  accompanying  financial  statements  do not
include any adjustments  relating to the  recoverability  and  classification of
recorded assets or the amounts and  classification  of liabilities that might be
necessary if the Company is unable to continue as a going concern.

NOTE 3: BASIS OF PRESENTATION

     The interim  financial  statements  are prepared  pursuant to the rules and
regulations  of the Securities and Exchange  Commission.  The interim  financial
information included herein is unaudited; however, such information reflects all
adjustments (consisting solely of normal recurring adjustments) that are, in the
opinion  of  management,  necessary  to a fair  presentation  of  the  Company's
financial  position,  results  of  operations  and cash  flows  for the  interim
periods.  The  accompanying  financial  statements  do  not  contain  all of the
disclosures  required by generally accepted accounting  principles and should be
read in conjunction with the financial  statements and related notes included in
the Company's  Annual  Report on Form 10-KSB for the fiscal year ended  February
28, 2001. The results of operations for the interim periods shown in this report
are not  necessarily  indicative  of results to be expected  for the fiscal year
ending February 28, 2002.

                                       9
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)
                                 August 31, 2001

NOTE 4: SEGMENT AND RELATED INFORMATION

     The  Company's  reportable  segments  are  manufacturing  and  construction
management.  The product  marketing segment has been discontinued and its assets
were sold June 1, 2001 for  certain  considerations  and the  return of  725,000
shares  of the  Company's  common  stock  owned by the  prior  president  of the
Company.

     MANUFACTURING  offers  the  production,  maintenance  and repair of certain
heavy  industrial  parts and  equipment,  and the  repair  and sale of parts and
installation  service.  International Machine and Welding, Inc. began operations
on June 1, 2000.

     CONSTRUCTION MANAGEMENT offers installation and repair of concrete surfaces
plus commercial and residential  paving. This segment also has a license to sell
used equipment and vehicles  issued by the State of Rhode Island.  International
Paving is the operating  subsidiary of Rhode and Truck and Equipment  Corp. that
is the operator in this segment.

     The accounting  policies of the  reportable  segments are the same as those
described in Note 1 to the  Company's  financial  statements  and related  notes
contained in the Company's Annual report on Form 10-KSB.  The Company  evaluates
the  performance  of its operating  segments  based upon income before taxes and
non-recurring  charges such as beneficial  conversion features and extraordinary
items.

     Segment  information  for the six months ended August 31, 2001 and 2000 was
as follows:

     For six months ended August 31, 2001:

                                                       CONSTRUCTION
                                     MANUFACTURING      MANAGEMENT
                                     -------------     ------------
     Revenue                          $1,051,694        $  231,967
     Income (loss) from operations         3,285           26,526
     Depreciation and amortization       170,790           20,179
     Total assets                      6,578,091          337,399

     For six months ended August 31, 2000:

                                                      CONSTRUCTION
                                     MANUFACTURING     MANAGEMENT
                                     -------------    ------------
     Revenue                          $  543,581       $  147,378
     Income (loss) from operations       103,991            1,796
     Depreciation and amortization        44,213           19,723
     Total assets                      6,005,818          314,443

                                       10
<PAGE>
                        AMERICAN COMMERCE SOLUTIONS, INC.
                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)
                                 August 31, 2001

NOTE 4: SEGMENT AND RELATED INFORMATION (continued)

     Reconciliation of consolidated amounts:

                                                         FOR THE SIX MONTHS
                                                          ENDED AUGUST 31,
                                                     --------------------------
                                                         2001           2000
                                                     -----------    -----------
     Revenues
       Total revenues reportable segments            $ 1,283,661    $   736,707
       Other revenues
       Total revenues from operations                $ 1,283,661    $   736,707

     Income (loss) from continuing operations
       Segments                                      $    29,811    $  (162,172)
       Unallocated amounts                              (636,473)      (463,660)
       Interest expense                                 (112,901)       (28,075)
         Interest income                                     258            892
         Gain on sale of assets                           14,547
         (Loss) from discontinued operations             (45,214)
     Net loss per common shareholder                 $  (749,972)   $  (653,015)

     Reconciliation of consolidated amounts:

                                                         FOR THE SIX MONTHS
                                                          ENDED AUGUST 31,
                                                     --------------------------
                                                         2001           2000
                                                     -----------    -----------
     Assets

     Total assets for reportable segments            $ 6,915,490    $ 7,523,007
     Other assets                                        (67,850)        78,440
     Total assets                                    $ 6,847,640    $ 7,601,447

NOTE 5: DISCONTINUED OPERATIONS

     In  May  2001,  the  Board  of  Directors  determined  to  discontinue  the
operations of this  subsidiary as of June 1, 2001. The operations  were sold for
the to the  President of the  Subsidiary  in exchange for 725,000  shares of the
Company's  common valued at $420,967.  The fair value of the net assets sold was
$337,967. In addition,  the Company issued stock options valued at $47,000 and a
note payable for $36,000 to the President of the Subsidiary.  In connection with
the transaction,  the Company assumed the lease on the Rhode Island facility and
entered into a license agreement with the President of the Subsidiary.

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

FORWARD LOOKING STATEMENTS

     This  report  contains  forward-looking  statements  within the  meaning of
section 27A of the  Securities  Act of 1933 and  Section  21E of the  Securities
Exchange  Act of  1934.  Actual  results  could  differ  materially  from  those
projected in the forward-looking  statements as a result of the risk factors set
forth in this  report,  the  Company's  Annual  Report on Form  10-KSB and other
reports and documents  that the Company files with the  Securities  and Exchange
Commission.

                                       11
<PAGE>
RESULTS OF OPERATIONS

     With the sale of the assets of the JD American  Workwear,  Inc.  subsidiary
and the discontinuance of further operations the Company is radically  different
from previous reports. The significant losses and negative cash flow have ceased
and the operations of the subsidiaries below are marginally profitable.

     The  operations  housed at  International  Machine and  Welding  include an
independent  full  service  repair  facility  capable  of  repairing  most heavy
construction  equipment,  including  rebuilding engines,  transmissions,  torque
converters,  undercarriage  and tracks for crawler  tractors.  The Company has a
fleet of field  service  trucks  capable  of doing  most  repairs  in the field.
Coupled with these  operations is a direct to the consumer parts sales operation
for heavy construction equipment.

     Rhode Island Truck and Equipment Corp. has historically provided commercial
truck,  heavy  equipment and supply sales in Rhode Island.  In January 2001, the
operations  were expanded to include paving and concrete work that had been done
individually  by  family  members  associated  with  the  Company.  The  current
expansion,  in the Northeast of building trades,  road  construction and repair,
and a booming economy that allows individuals to make repairs or improvements to
their properties made this expansion feasible.

COMPARISON  OF THE RESULTS OF  OPERATIONS  FOR THE THREE MONTHS ENDED AUGUST 31,
2001 AND 2000.

     Net sales for the three  months ended  August 31, 2001  increased  14.4% to
$738,873 from $645,662 for the three months ended August 31, 2000.  The increase
is directly attributable to the increase in the manufacturing segment's revenues
of $13,133 and the increase in revenue  $80,078 in the  construction  management
segment.  Cost of goods sold for the three  months  ended  August  31,  2001 was
$469,132  compared to $307,538 for the three months ended August 31, 2000. Gross
margin for the three  months  ended  August 31,  2001 was  $269,741  compared to
$338,124 for the three months  ended  August 31, 2000.  The gross profit  margin
percentage decreased to 36.5% for the three months ending August 31, 2001 from a
52.3% gross profit margin percentage for the three months ended August 31, 2000.
The  decrease  is due to the lower  gross  profit  margins  of the  construction
management sector due to increased asphalt costs for contracts  completed in the
quarter  that  were  entered  into  the  previous   year  and  the  increase  in
depreciation now included.

     Operating  expenses decreased to $374,247 for the three months ended August
31, 2001 from $382,976 for the three months ended August 31, 2000 as a result of
the reduction in consulting fees.

     The net loss for the three months ended August 31, 2001 was $104,506 ($.01)
per common share compared to a net loss of $266,644  ($.09) per common share for
the three months ended August 31, 2000.  The change was related to reductions in
consulting  fees and  other  expenses  that  were  partially  offset  by  higher
depreciation expenses and professional fees. Additionally,  there was no current
year requirement for accretion expenses.

COMPARISON OF THE RESULTS OF OPERATIONS FOR THE SIX MONTHS ENDED AUGUST 31, 2001
AND 2000.

     Net sales for the six months  ended  August  31,  2001  increased  74.2% to
$1,283,661  from $736,707 for the six months ended August 31, 2000. The increase
is directly  attributable  to the inclusion of  manufacturing  and  construction
management  division  revenues of $544,788 for the first fiscal  quarter of 2001
and the increase in revenue during the second fiscal quarter of $93,211 over the
previous years second fiscal  quarter ended August 31, 2000.  Cost of goods sold
for the six months ended  August 31, 2001 was $713,765  compared to $353,382 for
the six months  ended  August 31,  2000.  Gross  margin for the six months ended
August 31,  2001 was  $569,896  compared to  $383,325  for the six months  ended
August 31, 2000.  The gross profit margin  decreased to 44.4% for the six months
ending  August 31, 2001 an decrease of 7.6% over the 52% gross profit margin for
the six months ended August 31, 2000. The decrease in the gross profit margin is
primarily  due to the  decrease  in the gross  profit  margin  of paving  due to
increased  asphalt prices that could not be passed on to the customer and change
in the product mix in the manufacturing sector.

                                       12
<PAGE>
     Operating  expenses increased to $1,191,902 for the six months ended August
31, 2001 from $724,078 for the six months ended August 31, 2000. The increase is
due to the addition of parent company  personnel adding  $120,000,  professional
fees that  increased  $216,605 and  depreciation  that rose $107,258 for the six
months  ended  August 31, 2001 as compared  to the six months  ended  August 31,
2000.

     The net loss for the six months ended  August 31, 2001 was  $749,972  ($.07
per common share) compared to a net loss of $649,977 ($.22 per common share) for
the six months ended August 31, 2000. The increase is directly  attributable  to
increased  interest;  payroll and depreciation  expense for the six months ended
August 31, 2001 as compared to the six months ended August 31, 2000.

LIQUIDITY AND CAPITAL RESOURCES

     Net cash  provided by operating  activities  was $73,916 for the six months
ended August 31, 2001 compared to $72,978 net cash used in operating  activities
for the six months ended August 31, 2000. Accounts  receivable  increased $4,120
from  February  28, 2001 to August 31, 2001 as a result of  increased  sales and
diligent  collection  efforts.   Inventory  of  continuing   operating  segments
decreased $31,120.

     Cash flow from operations and short-term loans provided the working capital
needs and  principal  payments on  long-term  debt  through the six months ended
August 31, 2001. However,  the Company requires additional  financing to provide
for working  capital needs and principal  payments on long-term  debt during the
year ending  February  28, 2002 and to meet its  business  strategy of achieving
significant  expansion  in  revenue  for all  divisions  and to  expand  through
strategic  acquisitions  and  alliances.  The Company has been actively  seeking
additional debt and/or equity financing; however, there can be no assurance that
financing will be available to the Company on acceptable terms, if at all.

     Through August 31, 2001, the Company has  experienced  substantial  losses,
and at August 31, 2001 had an accumulated  deficit of  $10,759,994.  The Company
has not been able to pay all of its  obligations  as they have become  due,  and
expects to incur much smaller  additional  losses before it achieves  profitable
operations.  The receipt of funding from any current  commitments will allow the
Company to continue its restructuring plan.

RESULTS OF OPERATIONS - MANUFACTURING

     Manufacturing  revenues were $508,460 from machining  operations,  $381,794
from parts sales  operations,  and  $161,440  from heavy  equipment  service and
rental  operations  for the six months  ended  August 31,  2001 as  compared  to
$173,217 from machining operations, $261,152 from the parts sales operation, and
$109,212 from the heavy  equipment  service  operations for the six months ended
August 31,  2000.  Cost of goods  sold were  $605,643  for the six months  ended
August 31, 2001 as compared to  $248,808  from the  division  for the six months
ended August 31, 2000. General and administrative expenses were $442,766 for the
six months  ended  August 31, 2001 as  compared  to $150,729  for the six months
ended August 31, 2000. The increase in all  categories  relates to an additional
three  months of  operations  that were not included in the  comparative  period
ended August 31, 2000.

RESULTS OF OPERATIONS - CONSTRUCTION MANAGEMENT

     Construction  management revenue increased by 57.4%, or $84,910 to $231,967
for the six  months  ended  August  31,  2001  from  $147,378  due to  increased
municipal paving contracts. Cost of goods sold increased by 68.3%, or $43,874 to
$108,122 for the six months ended August 31, 2001 due to the increased sales and
the additional cost increases in asphalt.  General and  administrative  expenses
increased $17,436 to $97,319 for the six months ended August 31, 2001.

                                       13
<PAGE>
                           PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

     N/A

ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS.

     N/A

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

     N/A

ITEM 4. SUBMISSIONS OF MATTERS TO A VOTE OF SECURITY HOLDERS

     N/A

ITEM 5. OTHER INFORMATION

     N/A

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

     N/A

                                       14
<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.

                                  AMERICAN COMMERCE SOLUTIONS, INC.


                                  By: /s/ Steven D. Smith
                                      --------------------------------
                                      Steven D. Smith, President
                                      (Principal Executive Officer)

                                      /s/ Frank D. Puissegur
                                      --------------------------------
                                      Frank D. Puissegur, Chief
                                      Financial Officer
Date:  October 18, 2001               (Principal Accounting Officer)

                                       15