FORM 10-QSB

                        SECURITY AND EXCHANGE COMMISSION

                              WASHINGTON, DC 20549


(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, 2001.


         ( ) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 (NO FEE REQUIRED)

For the transition period from   ______________________ to ____________________.

Commission file number: ___________0-32137____________


                            ALEC BRADLEY CIGAR CORP.
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

   FLORIDA                                                    65-0701352
--------------------------------------------------------------------------------
State or other jurisdiction of                            (I.R.S. Employer
incorporation or organization                             Identification No.)

1750 N. W. 65th Avenue, Plantation, Florida                     33313
--------------------------------------------------------------------------------
(Address of principal executive offices)                      (Zip Code)


Registrant's telephone number, including area code:  (954) 321-5991


         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 report(s), and (2) has been subject to such
filing requirements for the past 90 days.

Yes     [ ]                       No     [X]


                      APPLICABLE ONLY TO CORPORATE ISSUERS

As of September 30, 2001, there were 4,484,777 shares of Class A Common Stock,
par value $.0001 per share, outstanding.



<PAGE>
                            ALEC BRADLEY CIGAR CORP.




                                    I N D E X



Part I.       Financial Information.


Item 1.       Financial Statements (Unaudited).


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


Part II.      Other Information.






























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<PAGE>
                            ALEC BRADLEY CIGAR CORP.
                                  BALANCE SHEET
<TABLE>
<CAPTION>


                                     ASSETS                                      As of September 30,          December 31,
                                     ------                              --------------------------------   ----------------
                                                                               2001             2000              2000
                                                                               ----             ----              ----
                                                                             UNAUDITED         UNAUDITED
<S>                                                                         <C>               <C>
Current Assets:
     Cash and cash equivalents                                              $   58,995        $   26,159         $   45,562
     Accounts receivable                                                        57,632            87,713             25,500
     Inventory                                                                  68,200            72,443             62,723
     Prepaid expenses                                                           22,212             1,500             11,580
                                                                        ---------------  ----------------   ----------------

             Total Current Assets                                              207,039           187,815            145,365
                                                                        ---------------  ----------------   ----------------

Furniture and Equipment - Net                                                   11,959            15,184             15,184

Trademarks and Other Assets                                                      5,627             6,752              6,752
                                                                        ---------------  ----------------   ----------------

                                                                            $  224,625        $  209,751         $  167,301
                                                                        ===============  ================   ================


                             LIABILITIES AND EQUITY
                             ----------------------

Current Liabilities
     Accounts payable                                                       $  134,913        $  100,038         $  112,841
     Payroll taxes payable                                                       3,115             3,568                  -
     Directors' loans and advances                                                 946                 -                  -
                                                                        ---------------  ----------------   ----------------

             Total Current Liabilities                                         138,974           103,606            112,841
                                                                        ---------------  ----------------   ----------------

Equity
     Common Stock                                                                  448               448                448
     Paid in capital                                                           459,597           434,597            459,597
     Accumulated Deficit                                                      (374,393)         (328,900)          (405,585)
                                                                        ---------------  ----------------   ----------------

             Total Equity                                                       85,652           106,145             54,460
                                                                        ---------------  ----------------   ----------------

                                                                            $  224,626        $  209,751         $  167,301
                                                                        ===============  ================   ================
</TABLE>







The accompanying notes are an integral part of these financial statements

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<PAGE>
                            ALEC BRADLEY CIGAR CORP.
                            STATEMENTS OF OPERATIONS
<TABLE>
<CAPTION>



                                                          Three Months Ended                 Nine Months Ended
                                                             September 30,                      September 30,
                                                    -------------------------------  ---------------------------------
                                                          2001             2000             2001             2000
                                                          ----             ----             ----             ----
<S>                                                    <C>              <C>             <C>               <C>
Sales                                                  $  262,881       $  180,031      $   634,657       $   397,549

Cost of Sales                                             166,120          101,840          385,346           269,168
                                                    --------------   --------------  ---------------  ----------------

Gross Profit                                               96,761           78,191          249,311           128,381

Operating Expenses
     General and administrative                            64,731           87,949          193,167           203,828
     Selling                                               13,619           11,724           24,951            25,269
                                                    --------------   --------------  ---------------  ----------------

                                                           78,351           99,673          218,119           229,097
                                                    --------------   --------------  ---------------  ----------------

Income from Operations Before Income Taxes                 18,410          (21,482)          31,192          (100,716)

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

Net Income / (Loss)                                        18,410          (21,482)          31,192          (100,716)

Accumulated Deficit - Beginning of Period                (392,803)        (307,418)        (405,585)         (228,184)
                                                    --------------   --------------  ---------------  ----------------

Accumulated Deficit - End of Period                    $ (374,393)      $ (328,900)     $  (374,393)      $  (328,900)
                                                    ==============   ==============  ===============  ================

Basic earnings (loss) per share                        $     0.00       $    (0.00)     $      0.01       $     (0.02)
                                                    ==============   ==============  ===============  ================

Shares used in the calculation of basic
     earnings per share                                 4,484,777        4,484,777        4,484,777         4,484,777
                                                    ==============   ==============  ===============  ================
</TABLE>






The accompanying notes are an integral part of these financial statements


                                       4
<PAGE>
                            ALEC BRADLEY CIGAR CORP.
                             STATEMENT OF CASH FLOWS
                     FOR THE NINE MONTHS ENDED SEPTEMBER 30,
<TABLE>
<CAPTION>


                                                                                         2001             2000
                                                                                         ----             ----
<S>                                                                                 <C>              <C>
Cash Flows From Operating Activities
     Net Income / (Loss)                                                            $   31,192       $  (100,716)
     Adjustments to reconcile net income to net
        cash provided by operating activities:
             Depreciation and amortization                                               5,850             7,800
             Officer's compensation contributed                                              0            75,000
     Changes in current assets and liabilities:
             Accounts receivable                                                       (32,132)          (45,307)
             Inventory                                                                  (5,477)           20,743
             Prepaid expenses                                                          (10,632)           13,100
             Accounts payable                                                           22,070            49,969
             Payroll taxes payable                                                       3,115           (12,659)
             Directors' loans and advances                                                 946            (9,575)
                                                                                ---------------  ----------------

Net Cash Used in Operating Activities                                                   14,932            (1,645)
                                                                                ---------------  ----------------

Cash flows From Investing Activities
     Cash payments for the purchase of property                                         (1,499)           (1,248)
                                                                                ---------------  ----------------

Net cash flows From Investing Activities                                                (1,499)           (1,248)

Net Increase (Decrease) in Cash and Cash Equivalents                                    13,433            (2,893)

Cash and Cash Equivalents - Beginning of Period                                         45,562            29,052
                                                                                ---------------  ----------------

Cash and Cash Equivalents - Ending of Period                                        $   58,995       $    26,159
                                                                                ===============  ================
</TABLE>





The accompanying notes are an integral part of these financial statements


                                       5
<PAGE>
                            ALEC BRADLEY CIGAR CORP.
                        Statement of Stockholders' Equity
                 For the Years Ended December 31, 1999 and 2000
<TABLE>
<CAPTION>


                                                                            Additional                           Total
                                               Number           Common        Paid-in       Accumulated      Stockholders'
                                             of shares           Stock        Capital         Deficit           Equity
                                            --------------------------------------------  ---------------  ----------------
<S>                                            <C>                 <C>          <C>             <C>                 <C>
Balance at December 31, 1998                   3,984,777           398          220,602         (136,190)           84,810

Issuance of Share                                500,000            50            4,950                0             5,000

Directors' loans and advances converted
     to Additional Paid-in Capital                                               34,045                             34,045

Officer's compensation contributed                                              100,000                            100,000

Net Income                                                                                       (91,994)          (91,994)
                                            --------------------------------------------  ---------------  ----------------

Balance at December 31, 1999                   4,484,777           448          359,597         (228,184)      $   131,861
                                            --------------------------------------------  ---------------  ----------------

Net Income                                                                                      (177,401)         (177,401)
                                            --------------------------------------------  ---------------  ----------------

Officer's compensation contributed                                              100,000                            100,000

Balance at December 31, 2000                   4,484,777           448          459,597         (405,585)           54,460
                                            --------------------------------------------  ---------------  ----------------

Net Income                                                                                        31,192            31,192
                                            --------------------------------------------  ---------------  ----------------

Balance at September 30, 2001                  4,484,777      $    448      $   459,597      $  (374,393)      $    85,652
                                            ============================================  ===============  ================
</TABLE>





The accompanying notes are an integral part of these financial statements

                                       6
<PAGE>
                            ALEC BRADLEY CIGAR CORP.

                     Notes to Combined Financial Statements



NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         Organization - Alec Bradley Cigar Corp. ("Alec Bradley"), a
         Florida corporation, was organized in July 1996. The Company
         imports and distributes cigars domestically, with offices located
         in Davie, Florida.

         Basis of Accounting - The financial statements are prepared using
         the accrual basis of accounting where revenues are recognized upon
         shipment of merchandise to the customer and expenses are
         recognized in the period in which they are incurred. This basis of
         accounting conforms to generally accepted accounting principles.

         Earnings per Common Share - Basic earnings per common share are
         based on the weighted average number of shares outstanding of
         4,484,777 for the nine months and three months ended September 30,
         2001 and 2000 and the year ended December 31, 2000. There are no
         common stock equivalents in the aforementioned periods.

         Estimates - The preparation of financial statements in conformity
         with generally accepted accounting principles requires management
         to make estimates and assumptions that affect certain reported
         amounts and disclosures. Accordingly, actual results could differ
         from those estimates.

         Interim Financial Statements - The accompanying interim unaudited
         financial information has been prepared pursuant to the rules and
         regulations of the Securities and Exchange Commission. Certain
         information and footnote disclosures normally included in
         financial statements prepared in accordance with generally
         accepted accounting principles have been condensed or omitted
         pursuant to such rules and regulations, although management
         believes that the disclosures are adequate to make the information
         presented not misleading. In the opinion of management, all
         adjustments, consisting only of normal recurring adjustments,
         necessary to present fairly the financial position of the Company
         as of September 30, 2001, and the results of its operations and
         cash flows for the nine months and three months ended September
         30, 2001 and 2000, have been included. The results of operations
         of such interim period are not necessarily indicative of the
         results of the full year.



                                       7


<PAGE>
                            ALEC BRADLEY CIGAR CORP.

                MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL

                       CONDITION AND RESULTS OF OPERATIONS


GENERAL

         Alec Bradley Cigars was organized under the laws of the State of
Florida on July 15, 1996. The Company is an importer and distributor of cigars.
The Company primarily sells to two types of customers:

         1.       Distributors, including wine and liquor wholesalers; and
         2.       Retailers, which includes tobacco shops, convenience stores,
                  bars, restaurants and country clubs.

         On December 19, 2000, the Company filed a registration statement on
Form 10-SB with the Securities and Exchange Commission. The registration
statement has become effective by operation of law, but has not been cleared by
the Securities and Exchange Commission.

Nine months ending September 30, 2001 Compared to September 30, 2000

         Revenues

         Revenues for 2001 were $634,700, an increase of $237,200, or 59.7%,
from $397,500 for 2000. This was attributable to the continuing success of
the Occidental Cigar introduced in the second half of 2000. The Company's gross
profit increased for 2001 as compared to 2000 to $249,300 from $128,400, an
increase of $120,900, or 94.16. This was attributed to the increased gross
profits realized by changing the sales mix to be more dependent upon sales of
Occidental Cigars.

         Selling Expenses

         Selling expenses for 2001 were $25,000, a decrease of $300, or 1.2%,
from $25,300 in 2000. Selling expenses include all compensation and related
benefits for the sales personnel and advertising and promotional costs. The
decrease was attributable to the reduction in salespersons in 2001 as compared
to 2000. Selling expenses represented 3.9% of revenues in 2001, compared to 6.3%
in 2000.

         General and administrative expenses

         General and administrative expenses for 2001 were $193,200, a decrease
of $10,600, or 5.2%, from $103,800 in 2000. General and administrative expenses
primarily include salaries, supplies, and general operating expenses. The
decrease in general and administrative expenses is attributable to the increase
in travel of $5,000, and other office expenses of $7,000. These increases were
partially offset by a reduction in supplies of $17,000. General and
administrative expenses represented 30.4% of revenues in 2001, compared to 51.3%
in 2000.

                                       8
<PAGE>
                            ALEC BRADLEY CIGAR CORP.

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF

            FINANCIAL CONDITION AND RESULTS OF OPERATIONS (CONTINUED)



Three Months ending September 30, 2001 Compared to Three Months ending September
30, 2000

         Revenues

         Revenues for 2001 were $262,900, an increase of $82,900, or 46.0%, from
$180,000 for 2000. This was attributable to the successful growth of the
Occidental Cigar introduced during 2000. The company's gross profit increased
for 2001 as compared to 2000 to $96,800, an increase of $18,600, or 23.8%, from
$78,200. Gross profit, as a percentage of sales were 36.8% and 43.4%
respectively for the three-month periods ending September 30, 2001 and 2000.

         Selling Expenses

         Selling expenses for 2001 were $13,600, an increase of $1,900, or
16.2%, from $11,700 in 2000. Selling expenses include all compensation and
related benefits for the sales personnel and advertising and promotional costs.
Selling expenses represented 5.2% of revenues in 2001, compared to 6.5% in 2000.

         General and administrative expenses

         General and administrative expenses for 2001 were $64,700, a decrease
of $23,200, or 26.4%, from $87,900 in 2000. General and administrative expenses
primarily include salaries, supplies, and general operating expenses. The
decrease in general and administrative expenses is primarily attributable to the
decrease in supplies of $6,000 and professional fees of $7,400. General and
administrative expenses represented 24.2% of revenues in 2001, compared to 48.9%
in 2000.





















                                        9

<PAGE>
                            ALEC BRADLEY CIGAR CORP.

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF

            FINANCIAL CONDITION AND RESULTS OF OPERATIONS (CONTINUED)



Liquidity and Capital Resources

         During fiscal 2001,cash provided by operations was approximately
$14,900 and primarily consisted of the increases in accounts payable of $22,000
and net income for the period of $31,200. This was partially offset by and
increases in accounts receivable of $32,200, prepaid expenses of $10,600, and
inventory of $5,500.

         The Company's working capital was approximately $68,000 at September
30, 2001, compared to approximately $84,200 at September 30, 2000.

         Management believes that cash generated from the Company's operations
are adequate to support its short-term cash requirements for capital
expenditures and maintenance of working capital.


























                                       10

<PAGE>
                            ALEC BRADLEY CIGAR CORP.


Part II: Other Information


ITEM 1:  Legal Proceedings
         None


ITEM 2:  Changes in Securities and Use of Proceeds
         None


ITEM 3:  Defaults upon Senior Securities
         None


ITEM 4:  Submission of Matters to a vote of Securities Holders
         None


ITEM 5:  Other Information


ITEM 6:  Exhibits and Reports on Form 8-K

         (a)    Exhibits required by Item 601 of Regulation S-B
                None

         (b)    Reports on Form 8-K
                None





                                       11



<PAGE>
                                    SIGNATURE


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned as a duly authorized officer as the chief financial officer of the
Registrant.


                                              ALEC BRADLEY CIGAR CORP.

                                              By:  /s/ Alan Rubin
                                                   -----------------------------
                                                   Alan Rubin, President





DATED: November 28, 2001


























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