U.S. SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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, 2003.


         ( ) 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 November 11, 2003, there were 4,499,777 shares of Common Stock, par value
$.0001 per share, outstanding.


<PAGE>
<TABLE>
<CAPTION>
                                    I N D E X

                                                                                      Page
                                                                                      ----
<S>                                                                                    <C>
Part I.  Financial Information.                                                        3
-------  ----------------------

Item 1.  Financial Statements (Unaudited).                                             3

         Balance Sheets                                                                3

         Statements of Operations                                                      4

         Statement of Cash Flows                                                       5

         Statement of Stockholders' Equity                                             6

         Notes to Financial Statements (Unaudited)                                     7

Item 2.  Management's Discussion and Analysis of Financial
         Condition and Results of Operations.                                          8

Item 3.  Controls and Procedures.                                                      10

Part II. Other Information.                                                            11
-------- ------------------

ITEM 1:  Legal Proceedings                                                             11

ITEM 2:  Changes in Securities and Use of Proceeds                                     11

ITEM 3:  Defaults upon Senior Securities                                               11

ITEM 4:  Submission of Matters to a vote of Securities Holders                         11

ITEM 5:  Other Information                                                             11

ITEM 6:  Exhibits and Reports on Form 8-K                                              11
</TABLE>






























                                       2
<PAGE>
PART I: FINANCIAL INFORMATION
------- ---------------------

ITEM 1. Financial Statements (Unaudited)
<TABLE>
<CAPTION>
                            ALEC BRADLEY CIGAR CORP.
                                 BALANCE SHEETS
                               AS OF SEPTEMBER 30,
                                   (Unaudited)

                                                                         2003
                                                                         ----
<S>                                                                   <C>
                                     ASSETS
                                     ------
Current Assets:
     Cash and cash equivalents                                        $  55,618
     Accounts receivable                                                195,857
     Inventory                                                          147,308
     Prepaid expenses                                                    66,471
                                                                      ---------

            Total Current Assets                                        465,254
                                                                      ---------

Furniture and Equipment - Net                                                --

Trademarks and Other Assets                                               2,952
                                                                      ---------

                                                                      $ 468,206
                                                                      =========


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

Current Liabilities
     Accounts payable                                                 $ 190,897
     Payroll taxes and deductions payable                                 3,860
     Accrued income taxes payable                                        41,200

                                                                      ---------

            Total Current Liabilities                                   235,957
                                                                      ---------

Equity
     Common Stock                                                           450
     Paid in capital                                                    479,095
     Accumulated Deficit                                               (247,296)
                                                                      ---------

            Total Equity                                                232,249
                                                                      ---------

                                                                      $ 468,206
                                                                      =========
</TABLE>












   The accompanying notes are an integral part of these financial statements

                                       3
<PAGE>
<TABLE>
<CAPTION>
                ALEC BRADLEY CIGAR CORP. AND CIGAR CONCEPTS, INC
                            STATEMENTS OF OPERATIONS
                                   (Unaudited)


                                                          Three Months Ended              Nine Months Ended
                                                              September 30,                 September 30,
                                                       --------------------------    --------------------------
                                                            2003            2002        2003             2002
                                                            ----            ----        ----             ----
<S>                                                    <C>            <C>            <C>            <C>
Sales                                                  $   755,852    $   559,755    $ 1,733,980    $ 1,132,857

Cost of Sales                                              485,043        338,531      1,035,766        680,978
                                                       -----------    -----------    -----------    -----------

Gross Profit                                               270,809        221,224        698,214        451,879

Operating Expenses
     General and administrative                            115,720        123,379        298,376        284,098
     Selling                                               116,882         62,244        262,975        111,834
                                                       -----------    -----------    -----------    -----------

                                                           232,602        185,623        561,351        395,932
                                                       -----------    -----------    -----------    -----------

Income from Operations Before Income Taxes                  38,207         35,601        136,863         55,947

Provision for Income Taxes                                  19,454          8,660         40,754         11,660
                                                       -----------    -----------    -----------    -----------

Net Income/(Loss)                                           18,753         26,941         96,109         44,287

Accumulated Deficit - Beginning of Period                 (266,049)      (364,170)      (343,405)      (381,516)
                                                       -----------    -----------    -----------    -----------

Accumulated Deficit - End of Period                    $  (247,296)   $  (337,229)   $  (247,296)   $  (337,229)
                                                       ===========    ===========    ===========    ===========

Basic and diluted earnings per share                   $      0.00    $      0.01    $      0.02    $      0.01
                                                       ===========    ===========    ===========    ===========


Weighted average number of common shares outstanding     4,499,777      4,899,777      4,675,601      4,624,630
                                                       ===========    ===========    ===========    ===========
</TABLE>

















    The accompanying notes are an integral part of these financial statements

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

                                                                                2003          2002
                                                                                ----          ----
<S>                                                                           <C>          <C>
Cash Flows From Operating Activities
     Net Income/(Loss)                                                        $  96,109    $  44,287
     Adjustments to reconcile net income to net
        cash provided by operating activities:
            Depreciation and amortization                                         5,307        6,400
            Stock issued in exchange for consulting services                         --       19,460
     Changes in current assets and liabilities:
            Accounts receivable                                                 (92,233)     (79,603)
            Inventory                                                           161,142      (17,825)
            Prepaid expenses                                                    (46,259)     (26,428)
            Accounts payable                                                   (159,472)     111,207
            Payroll taxes deductions payable                                      3,812       (4,352)
            Accrued income taxes payable                                         41,200        6,380
                                                                              ---------    ---------

Net Cash Used in Operating Activities                                             9,606       59,526
                                                                              ---------    ---------

Cash flows From Investing Activities
     Cash payments for the purchase of property                                      --       (4,103)
                                                                              ---------    ---------

Net cash flows From Investing Activities                                             --       (4,103)
                                                                              ---------    ---------

Net Decrease in Cash and Cash Equivalents                                         9,606       55,423

Cash and Cash Equivalents - Beginning of Period                                  46,012       38,508
                                                                              ---------    ---------

Cash and Cash Equivalents - Ending of Period                                  $  55,618    $  93,931
                                                                              =========    =========
</TABLE>




















   The accompanying notes are an integral part of these financial statements

                                       5
<PAGE>
<TABLE>
<CAPTION>
                            ALEC BRADLEY CIGAR CORP.
                        Statement of Stockholders' Equity
                     For the Period Ended September 30, 2003
                                   (Unaudited)

                                                                         Additional                   Total
                                                Number        Common      Paid-in    Accumulated   Stockholders'
                                               of shares       Stock      Capital      Deficit        Equity
                                             --------------------------------------  -----------   -------------
<S>                                           <C>          <C>          <C>          <C>            <C>
Balance at December 31, 2000                  4,484,777    $      448   $  459,597   $ (405,585)    $   54,460

Net (Loss)                                                                               24,069         24,069
                                             -------------------------------------   ----------     ----------

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

Issuance of stock in exchange for services      415,000            42       19,458                      19,500

Net Income                                                                               38,111         38,111
                                             -------------------------------------   ----------     ----------

Balance at December 31, 2002                  4,899,777           490      479,055     (343,405)       136,140
                                             -------------------------------------   ----------     ----------

Redemption of stock                            (400,000)          -40           40                          --

Net Income                                                                               96,109         96,109
                                             -------------------------------------   ----------     ----------

Balance at September 30, 2003                 4,499,777    $      450   $  479,095   $ (247,296)    $  232,249
                                             =====================================   ==========     ==========
</TABLE>




























   The accompanying notes are an integral part of these financial statements

                                       6
<PAGE>
                         Alec Bradley Cigar Corporation
                    Notes to Financial Statements (Unaudited)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization - Alec Bradley Cigar Corporation (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 and diluted earnings per common share are
based on the weighted average number of shares outstanding of 4,499,777,
4,899,777 and 4,675,601 and 4,624,630 for the three and nine months ended
September 30, 2003 and 2002, respectively. There are no common stock equivalents
or other dilutive items in the aforementioned periods presented.

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 September 30, 2003, and the results of its operations and
cash flows for the nine and three months ended September 30, 2003 and 2002, have
been included. The results of operations of such interim period are not
necessarily indicative of the results of the full year.























                                       7
<PAGE>
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS

General

         Alec Bradley Cigar Corporation (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 include 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

Nine months ending September 30, 2003 Compared to Nine Months ending September
30, 2002

         Revenues

         Revenues for the nine months ended September 30, 2003 were
approximately $1,734,000, an increase of $601,100, or 53.1%, from approximately
$1,132,900 for the nine-month period ended September 30, 2002. This was
attributable to the continuing success of cigars lines introduced during 2001
(Havana Sun Grown Cigars) and late 2000 (Occidental Cigars) and aggressive
marketing by the Company during the first nine months of 2003. The Company's
gross profit increased for 2003 as compared to 2002 to approximately $698,200
from approximately $451,900, an increase of $246,300, or 55%. The increase in
gross profit dollars was directly attributable to the increase in sales.

         Selling Expenses

         Selling expenses for the nine-month period ended September 30, 2003
were approximately $263,000, an increase of $151,100, or 194.6%, from
approximately $111,900 in the nine months ended September 30, 2002. 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 15.2% of revenues in the nine-month
period ended September 30, 2003, compared to 9.9% in nine months ended September
30, 2002.

                                       8
<PAGE>
         General and administrative expenses

         General and administrative expenses for 2003 were approximately
$298,400, an increase of $14,300, or 5.0%, from approximately $284,100 in 2002.
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 payroll (approximately $13,000). General and
administrative expenses represented 17.2% of revenues in 2003, compared to 25.1%
in 2002.

Three Months ending September 30, 2003 Compared to Three Months ending
September 30, 2002

         Revenues

         Revenues for the three months ended September 30, 2003 were
approximately $755,900, an increase of $196,100, or 35% from approximately
$559,800 for the three months ended September 30, 2002. 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 September 30, 2003 as compared to the three months
ended September 30, 2002 from approximately $221,200 to approximately $270,800,
an increase of $49,600, or 22.4%. Gross profit, as a percentage of sales were
35.8% and 39.5% respectively for the three-month periods ending September 30,
2003 and 2002. The increase in gross profit dollars was directly attributable to
the increase in sales.

         Selling Expenses

         Selling expenses for the three months ended September 30, 2003 were
approximately $116,900, an increase of $54,700, or 87.9%, from approximately
$62,200 for the three months ended September 30, 2002. Selling expenses include
all compensation and related benefits for the sales personnel and advertising
and promotional costs. Selling expenses represented 15.5% of revenues for the
three months ended September 30, 2003, as compared to 11.1% for the three months
ended September 30, 2002. 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
September 30, 2003 were approximately $115,700, a decrease of $7,700, or 6.2%,
from approximately $123,400 for the three months ended September 30, 2002.
General and administrative expenses primarily include salaries, supplies, and
general operating expenses. General and administrative expenses represented
15.3% of revenues for the three months ended September 30, 2003, compared to
22.0% for the three months ended September 30, 2002.

Liquidity and Capital Resources

         As of September 30, 2003, the Company had an accumulated deficit of
$247,296. For the nine months ended September 30, 2003, the Company provided
cash from operations to increase accounts receivables and reduce accounts
payable of $9,606. This was primarily funded from the income from operations,
reductions in inventory plus the effect of net of non-cash items (depreciation
expense). The Company's cash balance as of September 30, 2003 increased by
$9,606 from $46,012 as of December 31, 2002 to $55,618.

                                       9
<PAGE>
         As of September 30 2003, the Company's accounts receivable was
$195,857. The Company expects sales for the remainder of the year to remain
strong. As of September 30, 2003, the Company's working capital was $229,297.

         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.

ITEM 3.  CONTROLS AND PROCEDURES

         The Company has carried out an evaluation, under the supervision and
with the participation of its management, including its Chief Executive Officer
(the "CEO") and Principal Financial Officer, of the effectiveness of the design
and operation of the Company's disclosure controls and procedures (as defined in
Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as
amended (the "Act")) as of the end of the fiscal quarter covered by this report.
Based upon that evaluation, the Company's CEO and Principal Financial Officer
concluded that the Company's disclosure controls and procedures are effective in
providing reasonable assurance that (a) the information required to be disclosed
by the Company in the reports that it files or submits under the Act is
recorded, processed, summarized and reported within the time periods specified
in the Securities and Exchange Commission's rules and forms, and (b) such
information is accumulated and communicated to the Company's management,
including its CEO and Principal Financial Officer, as appropriate to allow
timely decisions regarding required disclosure.

         There has been no changes in the Company's internal control over
financial reporting during the fiscal quarter covered by this report that has
materially affected, or is reasonably likely to materially affect, its internal
control over financial reporting.



























                                       10
<PAGE>
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

         None.

ITEM 6:  Exhibits and Reports on Form 8-K

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

             16.1   Letter from Former Independent Accountant (previously filed
                    on Form 8-K dated March 27, 2003)

             31.1   302 Certification (CEO)

             31.2   302 Certification (Principal Financial Officer)

             32.1   906 Certification (CEO)

             32.2   906 Certification (Principal Financial Officer)

         (b) Reports on Form 8-K

             None.



















                                       11

<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.

                                    ALEC BRADLEY CIGAR CORPORATION


                                    By:  /s/Alan Rubin
                                         ---------------------------------------
                                         Alan Rubin, Principal Executive
                                         Officer and Principal Financial Officer


DATED: November 11, 2003













































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