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  JUNE  30,  2002.


     (  )     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  CORPORATION
                        ---------------------------------
             (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       X            No
        -----
                      APPLICABLE ONLY TO CORPORATE ISSUERS

As  of  August  1,  2002, there were 4,484,777 shares of 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.


<PAGE>

PART  I:     FINANCIAL  INFORMATION

ITEM. 1.     FINANCIAL STATEMENTS (UNAUDITED)


                         ALEC BRADLEY CIGAR CORPORATION
                                  BALANCE SHEET
<TABLE>
<CAPTION>
                                                         June 30     December 31
                                                           2002         2001
                                                        ----------  -------------
<S>                                                        <C>         <C>
ASSETS                                                 (unaudited)

Current Assets:
  Cash and cash equivalents                             $  13,888   $     38,508
  Accounts receivable                                      78,623         51,493
  Inventory                                                60,332         76,988
  Prepaid expenses                                         23,882          4,399
                                                        ----------  -------------

    Total Current Assets                                  176,725        171,388
                                                        ----------  -------------

Furniture and Equipment - Net                               8,699          8,205

Trademarks and Other Assets                                 4,827          5,252
                                                        ----------  -------------

  TOTAL ASSETS                                          $ 190,251   $    184,845
                                                        ==========  =============



LIABILITIES AND SHAREHOLDER'S EQUITY

Current Liabilities
Accounts payable                                        $  89,423         98,413
Payroll taxes payable                                       1,953          7,903
Accrued Federal Income Tax                                  5,000
Directors' loans and advances                                   -
                                                        ----------

  Total Current Liabilities                                96,376        106,316
                                                        ----------  -------------

Equity
Common Stock( 4,484,777 shares issued and outstanding)        448            448
Additional Paid in Capital                                459,597        459,597
Accumulated Deficit                                      (366,170)      (381,516)
                                                        ----------  -------------

  Total Equity                                             93,875         78,529
                                                        ----------  -------------

TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY              $ 190,251   $    184,845
                                                        ==========  =============
</TABLE>

<PAGE>
                         ALEC BRADLEY CIGAR CORPORATION
                            STATEMENTS OF OPERATIONS

<TABLE>
<CAPTION>
                                             Three Months Ended        Six Months Ended
                                                    June 30,               June 30,
                                             ---------------------  ----------------------
                                               2002        2001        2002        2001
                                            ----------  ----------  ----------  ----------
<S>                                             <C>         <C>         <C>         <C>
Sales                                       $  336,826  $  205,316  $  573,102  $  371,776

Cost of Sales                                  199,720     122,913     342,447     219,226
                                            ----------  ----------  ----------  ----------

Gross Profit                                   137,106      82,403     230,655     152,550

Operating Expenses
  General and Administrative                    95,048      60,800     160,719     128,436
  Selling                                       35,661       6,382      49,590      11,332
                                            ----------  ----------  ----------  ----------

                                               130,709      67,182     210,309     139,768
                                            ----------  ----------  ----------  ----------

Income from Operations Before Income Taxes       6,397      15,221      20,346      12,782

Provision for Income Taxes                       3,000           -       5,000           -
                                            ----------  ----------  ----------  ----------

Net Income                                       3,397      15,221      15,346      12,782

Basic Earnings (loss) Per Share             $     0.00  $     0.00  $     0.00  $     0.00
                                            ==========  ==========  ==========  ==========

Shares used in the calculation of basic
  earnings per share                         4,484,777   4,484,777   4,484,777   4,484,777
                                            ==========  ==========  ==========  ==========

</TABLE>

<PAGE>
                         ALEC BRADLEY CIGAR CORPORATION
                        Statement of Stockholders' Equity
                 For the Years Ended December 31, 2000 and 2001

<TABLE>
<CAPTION>
                                                     Additional             Total
                               Number      Common     Paid-in   Retained  Stockholders'
                              of Shares     Stock     Capital    Deficit    Equity
                              ----------  ----------  --------  ---------- --------
<S>                              <C>         <C>         <C>       <C>         <C>

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

Services contributed                                   100,000          0   100,000

Net Loss                                                         (177,401) (177,401)
                              --------------------------------  ---------- ---------

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

Net Income                                                         24,069    24,069
                              --------------------------------  ---------- ---------


Balance at December 31,2001   4,484,777         448    459,597   (381,516)   78,529
                              --------------------------------  ---------- ---------


Net Income                                                         15,346    15,346
                              --------------------------------  ---------- ---------


Balance at June 30, 2002      4,484,777   $     448   $459,597  $(366,170)   93,875
                              ==========  ==========  ========  ==========  ========

</TABLE>

<PAGE>
                         ALEC BRADLEY CIGAR CORPORATION
                             STATEMENT OF CASH FLOWS
                      FOR THE SIX MONTHS ENDED JUNE 30,2002
<TABLE>
<CAPTION>

                                                   2002       2001
                                                 ---------  ---------
<S>                                                <C>        <C>
Cash Flows From Operating Activities
  Net Income                                     $ 15,346   $ 12,782
  Adjustments to reconcile net income to net
     cash provided by operating activities:
    Depreciation and amortization                   3,900      3,900
  Changes in current assets and liabilities:
    Accounts receivable                           (27,130)   (51,550)
    Inventory                                      16,656      4,784
    Prepaid expenses and other                    (19,808)    (7,449)
    Accounts payable                               (8,990)    17,061
    Taxes payable                                    (950)         -
    Directors' loans and advances                       -      3,957
                                                 ---------  ---------

Net Cash Used in Operating Activities             (20,976)   (16,515)
                                                 ---------  ---------

Cash Flows From Investing Activities
  Cash payments for the purchase of property       (3,644)    (1,499)
                                                 ---------  ---------

Net Cash Flows From Investing Activities           (3,644)    (1,499)

Net Decrease in Cash and Cash Equivalents         (24,620)   (18,014)

Cash and Cash Equivalents - Beginning of Period  $ 38,508   $ 45,562
                                                 ---------  ---------

Cash and Cash Equivalents - Ending of Period     $ 13,888   $ 27,548
                                                 =========  =========

</TABLE>
<PAGE>

            NOTES  TO  COMBINED  FINANCIAL  STATEMENTS  (UNAUDITED)


NOTE  1  -  ORGANIZATION  AND  SUMMARY  OF  SIGNIFICANT  ACCOUNTING  POLICIES

Organization  - Alec Bradley Cigar Corp. (the "Company"), a Florida corporation,
------------
was  organized  in  July  1996.  The  Company  imports  and  distributes  cigars
domestically,  with  offices  located  in  Plantation,  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 accounting principles generally
accepted  in  the  United  States  of  America.

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 three months
ended  June  30,  2002  and  2001.  There are no common stock equivalents in the
aforementioned  periods.

Estimates  -  The  preparation  of  financial  statements  in  conformity  with
---------
accounting  principles  generally  accepted  in  the  United  States  of America
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 accounting
principles  generally  accepted  in  the  United  States  of  America  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 June 30, 2002, and the results of its operations and cash
flows  for  the  six  and  three  months ended June 30, 2002 and 2001, have been
included.  The  results of operations of such interim period are not necessarily
indicative  of  the  results  of  the  full  year.


<PAGE>

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

GENERAL

     Alec  Bradley  Cigar  Corp. (the "Company") 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,  that  includes  tobacco  shops,  convenience stores, bars,
          restaurants  and  country  clubs.

     Management's  discussion  and  analysis  contains  various  forward looking
statements. These statements consist of any statement other than a recitation of
historical  fact and can be identified by the use of forward-looking terminology
such  as  "may,"  "expect,"  "anticipate,"  "estimate"  or  "continue" or use of
negative  or  other  variations  or  comparable  terminology.

     The  Company  cautions  that  these  statements  are  further  qualified by
important  factors  that  could  cause  actual results to differ materially from
those  contained  in  the forward-looking statements, that these forward-looking
statements  are  necessarily  speculative,  and  there  are  certain  risks  and
uncertainties  that  could  cause  actual events or results to differ materially
from  those  referred  to  in  such  forward-looking  statements.

     The following discussion should be read in conjunction with the information
contained in the financial information and the notes thereto appearing elsewhere
in  this  report.

RESULTS  OF  OPERATIONS

Six  Months  Ended  June  30,  2002  Compared  to Six Months Ended June 30, 2001

     Revenues

     Revenues  for  the  six  months  ended  June  30,  2002  were approximately
$573,100,  an  increase  of approximately $201,300, or 54.0%, from approximately
$371,800  for the six-month period ended June 30, 2001. This was attributable to
the  continuing success of cigars lines introduced during 2001 (Havana Sun Grown
Cigars) and late 2000 (Occidental Cigars).  The Company's gross profit increased
for  2002  as  compared  to  2001  to  approximately $230,700 from approximately
$152,600,  an  increase  of approximately $78,100, or 51%. The increase in gross
profit  dollars  was  directly  attributable  to  the  increase  in  sales.

     Selling  Expenses

     Selling  expenses  for  the  six  month  period  ended  June  30, 2002 were
approximately  $49,600,  an  increase  of approximately $38,300, or 337.6%, from
approximately  $11,300  in  the six months ended June 30, 2000. Selling expenses
include  all  compensation  and  related  benefits  for  the sales personnel and
advertising  and  promotional  costs.  This  increase  was  attributable  to the
increase  in  sales commissions paid to outside salespersons and increased trade
show  expenses.  Selling  expenses represented 8.7% of revenues in the six month
period  ended June 30, 2002, compared to 3.0% in six months ended June 30, 2001.


<PAGE>

                MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                 CONDITION AND RESULTS OF OPERATIONS (CONTINUED)


     General  and  administrative  expenses

     General and administrative expenses for the six month period ended June 30,
2002  were  approximately  $160,700,  an  increase  of approximately $32,300, or
25.1%, from approximately $128,400 for the six month period ended June 30, 2001.
General  and  administrative  expenses primarily include salaries, supplies, and
general  operating expenses. The increase in general and administrative expenses
is  attributable  to an increase in professional fees ($13,000) payroll ($6,000)
and  insurance  and  other office expenses ($9,000).  General and administrative
expenses  represented  28.0% of revenues for the six month period ended June 30,
2002,  as  compared  to  34.5%  for  the  six  month period ended June 30, 2001.

Three  Months  Ended  June 30, 2002 Compared to Three Months Ended June 30, 2001

     Revenues

     Revenues  for  the  three  months  ended  June  30, 2002 were approximately
$336,800,  an  increase  of  approximately $131,500, or 64.1% from approximately
$205,300  for the three months ended June 30, 2001. This was attributable to the
continuing  success  of  cigars  lines  introduced during 2001 (Havana Sun Grown
Cigars)  and late 2000 (Occidental Cigars). The Company's gross profit increased
for  the  three months ended June 30, 2002 as compared to the three months ended
June  30, 2001 from approximately $82,400 to approximately $137,100, an increase
of  approximately $54,700, or 66.4%. Gross profit, as a percentage of sales were
40.7%  and  40.1%  respectively for the three-month periods ending June 30, 2002
and  2001. The increase in gross profit dollars was directly attributable to the
increase  in  sales.

     Selling  Expenses

     Selling  expenses  for  the  three  months  ended  June  30,  2002  were
approximately  $35,700,  an  increase  of approximately $29,300, or 458.8%, from
approximately  $6,400 for the three months ended June 30, 2001. Selling expenses
include  all  compensation  and  related  benefits  for  the sales personnel and
advertising  and  promotional  costs.  Selling  expenses  represented  10.6%  of
revenues  for  the three months ended June 30, 2002, as compared to 3.1% for the
three months ended June 30, 2001. The increase was primarily attributable to the
increase  in  sales commissions paid to outside salespersons and increased trade
show  expenses.

     General  and  administrative  expenses

     General  and  administrative  expenses  for the three months ended June 30,
2002 were approximately $95,000, an increase of approximately $34,200, or 56.3%,
from approximately $60,800 for the three months ended June 30, 2001. General and
administrative  expenses  primarily  include  salaries,  supplies,  and  general
operating  expenses.  The  increase  in  general  and administrative expenses is
primarily  attributable  to  the increases in professional fees of approximately
$24,000 and payroll of approximately $6,000. General and administrative expenses
represented 27.8% of revenues for the three months ended June 30, 2002, compared
to  40.6%  for  the  three  months  ended  June  30,  2001.


<PAGE>


                MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                 CONDITION AND RESULTS OF OPERATIONS (CONTINUED)

LIQUIDITY  AND  CAPITAL  RESOURCES

     The  Company's  cash  balance as of June 30, 2002 decreased by $24,620 from
$38,508  as  of  December 31, 2001 to $13,888. For the six months ended June 30,
2002,  cash  was  utilized  by  the  Company  to  finance  inventory and prepaid
supplies.  As  of  June  30,  2002,  the  Company  had an accumulated deficit of
$366,170.

     As  of  June  30 2002, the Company's accounts receivable was $78,623. As of
June  30,  2002,  the  Company's  working  capital  was  $80,348.

     The  Company  has  negotiated  with  its major suppliers to obtain extended
credit  terms  for  new  products  being  developed through these suppliers.  In
addition,  the  Company  has  established  a line of credit with a local bank to
provide  for  additional  cash  flow  needs.

     Management  believes  that the cash generated from the Company's operations
and  new  credit  terms  and  credit facility(s) will be adequate to support its
short-term cash requirements for capital expenditures and maintenance of working
capital.


<PAGE>

PART  II:    OTHER  INFORMATION

ITEM  1:     Legal  Proceedings
             None

ITEM  2:     Changes  in  Securities  and  Use  of  Proceeds

     Effective July 1, 2002 the Company issued an aggregate of 415,000 shares of
its  common  stock to an aggregate of 7 employees, consultants and other service
providers as payment for services performed.  The shares were issued pursuant to
the  exemption from registration provided by section 4(2) of the Securities Act.
The  shares  issued  contain  a legend restricting their transferability without
registration  or  an  applicable  exemption.  The  shareholders  had  access  to
information  concerning  the Company and had the opportunity to ask questions to
the  Company.

ITEM  3:     Defaults  upon  Senior  Securities
             None

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

ITEM  5:     Other  Information
             None

ITEM  6:     Exhibits  and  Reports  on  Form  8-K

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

             99.1  Certification  of  Executive  Officer

             (b)     Reports  on  Form  8-K

             None.


<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  as  a duly authorized officer as the chief financial officer of the
Registrant.


                                 ALEC  BRADLEY  CIGAR  CORPORATION

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


DATED:     August  18,  2002


<PAGE>
                                  Exhibit 99.1

                            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 accompanying Quarterly Report of Alec Bradley Cigar
Corporation  (the  ACompany@)  on Form 10-Q for the period ending June 30, 2002,
as  filed  with  the  Securities and Exchange commission on the date hereof (the
AReport@),  I,  Alan Rubin, principal executive officer and principal accounting
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, to the best of my
knowledge,  that:

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

     (2)  The  information  contained  in  the  Report  fully  presents,  in all
          material  respects,  the financial condition and results of operations
          of  the  Company.


By:/s/ ALAN  RUBIN
   --------------
Alan  Rubin
August  18,  2002