U.S. Securities and Exchange Commission
                          Washington D. C., 20549

                                  Form 10-QSB/A

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

(    )   TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
                  EXCHANGE ACT
         For the transition period from__________ to ___________.


                         Commission file number 0-20924


                           Reconditioned Systems, Inc.
     (Exact name of small business issuer as specified in its charter)

                  Arizona                                       86-0576290
(State or other jurisdiction of incorporation               (IRS Employer
             or organization)                                Identification No.)

                     444 West Fairmont, Tempe, Arizona 85282
                     (Address of principal executive offices)

                                  480-968-1772
                           (Issuer's telephone number)

-------------------------------------------------------------------
  (Former name, former address and former fiscal year, if changed since
                               last report)







Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes [X] No[ ].




State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: as of February 11, 2003, the number
of shares outstanding of the Registrant's common stock was 1,254,421.


Transitional Small Business Disclosure Format.       Yes [ ]No [X].


<PAGE>



Item 1









                          PART 1 - FINANCIAL STATEMENTS



                           RECONDITIONED SYSTEMS, INC.


                         Unaudited Financial Statements

                               September 30, 2002





























<PAGE>


                           RECONDITIONED SYSTEMS, INC.
                                 BALANCE SHEETS
                           September 30, 2002 and 2001
                                   (Unaudited)
<TABLE>

                                                                                  2002                2001
                                                                                  ----                ----
                                                   ASSETS
<S>                                                                         <C>                  <C>

Current Assets:
       Cash and cash equivalents                                            $1,107,305           $1,483,744
       Accounts receivable - trade, net of allowance for
          doubtful accounts of approximately  $18,000 and
          $15,000,  respectively                                             1,202,774            1,220,966
       Note receivable                                                         150,000               50,000
       Inventory                                                             1,400,180            1,415,340
       Prepaid expenses and other current assets                               357,931              260,538
                                                                               -------              -------

                    Total current assets                                     4,218,190            4,430,588
                                                                             ---------            ---------

Property and Equipment, net:                                                   399,192               432,976
                                                                               -------               -------

Other Assets:
       Notes receivable - officer                                                    0               75,000
       Refundable deposits                                                      31,903               26,156
       Other                                                                   107,589               26,353
                                                                               -------               ------

                                                                               139,492              127,509
                                                                               -------              -------

Total Assets                                                                 $4,756,874           $4,991,073
                                                                             ==========           ==========

                      LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
       Accounts payable                                                       $777,353             $614,254
       Customer deposits                                                       145,037               36,092
       Accrued expenses and other current liabilities                          242,422              227,238
                                                                               -------              -------

                    Total current liabilities                                1,164,812              877,584
                                                                             ---------              -------

Stockholders' Equity:
       Common stock, no par value; 100,000,000 shares
               authorized, 1,607,231 and 1,469,018 issued,
               respectively and 1,254,637 and 1,222,793                     $4,939,597           $4,805,371
               outstanding,  respectively
       Retained earnings/(Accumulated deficit)                               (482,106)               99,105
                                                                             ---------               ------

                                                                             4,457,491            4,904,476
       Less: treasury stock, 352,594 and 246,225 shares
                respectively, at cost                                        (865,429)             (790,987)
                                                                             ---------             ---------

                                                                             3,592,062            4,113,489
                                                                             ---------            ---------

Total Liabilities and Stockholders' Equity                                   $4,756,874           $4,991,073
                                                                             ==========           ==========



</TABLE>


<PAGE>


                           RECONDITIONED SYSTEMS, INC.
                              STATEMENTS OF INCOME
      For the Three and Six Month Periods Ended September 30, 2002 and 2001
                                   (Unaudited)
<TABLE>

                                                              Three Months Ended             Six Months Ended
                                                                  September 30,               September 30,
                                                                2002          2001          2002          2001
                                                                ----          ----          ----          ----
<S>                                                       <C>           <C>           <C>           <C>


Sales                                                     $2,457,707    $2,575,498    $4,987,505    $4,814,467

Cost of sales                                              1,989,937     2,080,435     4,029,910     3,839,138
                                                           ---------     ---------     ---------     ---------

Gross profit                                                 467,770       495,063       957,595       975,329

Selling & administrative expenses                            595,126       427,025     1,146,048       904,543
Legal dispute (Note 4)                                         5,723        41,126        14,313        41,126
                                                               -----        ------        ------        ------

Income (loss) from operations                              (133,079)        26,912     (202,766)        29,660

Other income (expense):
          Interest income                                      6,604        15,972        13,067        35,960
          Other                                                  118            40         (303)          (20)
                                                                 ---            --         -----          ----

Net income (loss) before provision for income taxes
                                                           (126,357)        42,924     (190,002)        65,600

Income tax benefit (expense)                                  49,600      (15,400)        72,500      (20,343)
                                                              ------      --------        ------      --------

Net income (loss)                                          $(76,757)       $27,524    $(117,502)       $45,257
                                                           ---------       -------    ----------       -------

Basic earnings (loss) per share (Notes 1 and 2)              $(0.06)         $0.02       $(0.09)         $0.04
                                                             =======         =====       =======         =====

Basic weighted average number
          of shares outstanding                            1,254,256     1,182,210     1,254,289     1,176,167
                                                           =========     =========     =========     =========

Diluted earnings (loss) per common
         and common equivalent share
         (Notes 1 and 2)                                     $(0.06)         $0.02       $(0.09)         $0.03
                                                             =======         =====       =======         =====

Diluted weighted average number
         of shares outstanding                             1,254,256     1,300,832     1,254,289     1,305,245
                                                           =========     =========     =========     =========


</TABLE>












<PAGE>


                           RECONDITIONED SYSTEMS, INC.
                       STATEMENTS OF STOCKHOLDERS' EQUITY
           For the Year Ended March 31, 2002 and the Six Month Period
                              Ended September 30, 2002
                                   (Unaudited)
<TABLE>

                                   Common Stock     Common Stock       Retained
                                      Shares            Amount         Earnings        Treasury
                                                                       (Deficit)         Stock          Total
---------------------------------- -------------- ----------------- ---------------- -------------- --------------
<S>                                    <C>              <C>             <C>             <C>            <C>

Balance at March 31, 2001              1,174,250        $4,588,844      $267,460       $(757,869)     $4,098,435

Purchase of Treasury
      Shares                            (40,500)                 -             -        (112,025)       (112,025)

Transfer of shares to
      ESPP Plan                            3,522               242             -           8,379           8,621

Retirement of shares from
     ESPP Plan                             (841)                 -             -          (2,103)         (2,103)

Stock Dividend                            58,177           216,172      (213,612)         (2,560)             -

Net income (loss)                              -                 -      (284,095)              -        (284,095)
                                   --------------    -------------   -----------   -------------      -----------

Balance at March 31, 2002              1,194,608        $4,805,258     $(230,247)      $(866,178)     $3,708,833

Transfer of shares to
     ESPP Plan                             1,313             (146)             -           3,123           2,977

Retirement of shares from
     ESPP Plan                             (998)               128             -          (2,374)         (2,246)

Stock Dividend                            59,714           134,357      (134,357)              -               -

Net income (loss)                              -                 -      (117,502)              -        (117,502)

                                   --------------    -------------  ------------    ------------    -------------

Balance at September 30, 2002          1,254,637        $4,939,597     $(482,106)      $(865,429)      $3,592,062
                                   --------------    -------------  ------------     ------------   -------------


</TABLE>





<PAGE>


                           RECONDITIONED SYSTEMS, INC.
                            STATEMENTS OF CASH FLOWS
       For the Three and Six Month Periods Ended September 30, 2002 and 2001
                                   (Unaudited)
<TABLE>


                                                                   Three Months Ended            Six Months Ended
                                                                        September 30,                 September 30,
                                                                        2002           2001          2002          2001
                                                                        ----           ----          ----          ----
<S>                                                                <C>              <C>         <C>           <C>

Cash and cash equivalents provided/(used) by operating
activities                                                         $(49,504)        $68,297    $(159,103)     $(80,788)
                                                                   ---------        -------    ----------     ---------

Cash and cash equivalents used by investing activities:
       Purchase of property and equipment                           (77,720)      (213,889)     (111,182)     (229,682)
       Other                                                               0       (14,867)         (375)      (14,867)
                                                                           -       --------         -----      --------

                                                                    (77,720)      (228,756)     (111,557)     (244,549)
                                                                    --------      ---------     ---------     ---------

Cash and cash equivalents provided/(used) by financing
activities                                                             1,033          1,606           731      (30,203)
                                                                       -----          -----           ---      --------

Decrease in cash and cash equivalents                              (126,191)      (158,853)      (269,929)     (355,540)

Cash and cash equivalents at beginning of period                   1,233,496      1,642,597      1,377,234     1,839,284
                                                                   ---------      ---------      ---------     ---------

Cash and cash equivalents at end of period                        $1,107,305     $1,483,744     $1,107,305    $1,483,744
                                                                  ==========     ==========     ==========    ==========

</TABLE>







<PAGE>



                           RECONDITIONED SYSTEMS, INC.
                          Notes to Financial Statements
                                   (Unaudited)
--------------------------------------------------------------------------------

                                     Note 1.
                   Summary of Significant Accounting Policies
--------------------------------------------------------------------------------

Basis of Presentation:
----------------------

         The unaudited financial statements include only the accounts and
transactions of the Company.

Interim Financial Statements:
-----------------------------

         The unaudited interim financial statements include all adjustments
         (consisting of normal recurring accruals), which, in the opinion of
         management, are necessary. Operating results for the six months ended
         September 30, 2002 are not necessarily indicative of the results that
         may be expected for the entire year ending March 31, 2003. These
         financial statements have been prepared in accordance with the
         instructions to Form 10-QSB and do not contain certain information
         required by generally accepted accounting principles. These statements
         should be read in conjunction with the financial statements and notes
         thereto included in the Company's Form 10-KSB for the year that ended
         March 31, 2002.

Earnings (Loss) Per Common and Common Equivalent Share:
-------------------------------------------------------

         Basic earnings (loss) per share include no dilution and are computed by
         dividing income available to common stockholders by the weighted
         average number of shares outstanding for the period.

         Diluted earnings per share amounts are computed based on the weighted
         average number of shares actually outstanding plus the shares that
         would be outstanding assuming the exercise of dilutive stock options,
         all of which are considered to be common stock equivalents. The number
         of shares that would be issued from the exercise of stock options has
         been reduced by the number of shares that could have been purchased
         from the proceeds at the average market price of the Company's stock.
         Diluted earnings (loss) per share for the three and six month periods
         ended September 30, 2002 include no dilution, as inclusion of stock
         options would have been anti-dilutive.


<PAGE>



                           RECONDITIONED SYSTEMS, INC.
                          Notes to Financial Statements
                                   (Unaudited)
--------------------------------------------------------------------------------

                                     Note 2.
                            Earnings (Loss) Per Share
--------------------------------------------------------------------------------
<TABLE>



                                                             Three Months Ended              Six Months Ended
                                                                September 30,                  September 30,
                                                                  2002           2001            2002           2001
                                                                  ----           ----            ----           ----
<S>                                                         <C>               <C>          <C>               <C>

Basic EPS

Net Income (Loss)                                            $(76,757)        $27,524      $(117,502)        $45,257
                                                             =========        =======      ==========        =======

Weighted average number of shares outstanding                1,254,256      1,182,210       1,254,289      1,176,167
                                                             =========      =========       =========      =========

Basic earnings (loss) per share                                $(0.06)          $0.02         $(0.09)          $0.04
                                                               =======          =====         =======          =====

Diluted EPS

Net Income (Loss)                                            $(76,757)        $27,524      $(117,502)        $45,257
                                                             =========        =======      ==========        =======

Weighted average number of shares outstanding                1,254,256      1,182,210       1,224,432      1,176,167

Effect of dilutive securities:
  Stock options                                                      0        118,622               0        129,078
                                                                     -        -------               -        -------

Total common shares + assumed conversions                    1,254,256      1,300,832       1,254,289      1,305,245
                                                             =========      =========       =========      =========

Per Share Amount                                               $(0.06)          $0.02         $(0.09)          $0.03
                                                               =======          =====         =======          =====




</TABLE>



<PAGE>


                           RECONDITIONED SYSTEMS, INC.
                          Notes to Financial Statements
                                   (Unaudited)
--------------------------------------------------------------------------------

                                     Note 3.
                                 Stock Dividend
--------------------------------------------------------------------------------

On June 27, 2002, the Company declared a five percent stock dividend to
shareholders of record as of August 14, 2002. On August 15, 2002, the Company
issued 59,714 shares of common in conjunction with this dividend. Accordingly,
amounts equal to the fair market value (based on quoted market prices) of the
additional shares issued have been charged to retained earnings and credited to
common stock. Earnings (loss) per common share, weighted average shares
outstanding, and all stock options have been restated to reflect the five
percent stock dividend.

--------------------------------------------------------------------------------

                                     Note 4.
                                  Legal Dispute
--------------------------------------------------------------------------------

In June 2001, the Company's former independent accountant, Semple & Cooper, LLP
("Semple"), resigned as a result of a fee dispute. In addition, Semple indicated
they were not independent with respect to their audits of the Company's
financial statements for the fiscal years ended March 31, 1999 and 2000, and
therefore, were withdrawing their opinions related to those audits. On August 9,
2001, the Company commenced a lawsuit against Semple & Cooper, LLP in the
Superior Court of Arizona, Maricopa County (Case No. CV2001-013810) for breach
of contract, malpractice, injurious falsehood and defamation. The complaint
seeks monetary damages, including punitive damages, and an injunction requiring
Semple & Cooper, LLP to retract and withdraw its injurious falsehoods and
defamatory statements against the Company.

On September 19, 2001, Semple & Cooper, LLP filed an answer and counterclaim for
breach of contract and defamation in response to the above-mentioned lawsuit.
The counterclaim seeks monetary damages, including punitive damages and an
injunction requiring the Company to retract alleged defamatory statements the
Company made against Semple & Cooper, LLP.

For the six month period ended September 30, 2002, the Company incurred $14,313
in costs associated with this dispute. As the lawsuit is still pending, the
Company anticipates it will incur additional costs, however, those costs cannot
be estimated at this time. A trial date of February 25, 2003 has been scheduled.




<PAGE>


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

The statements contained in this report that are not historical facts may
constitute "forward-looking statements" within the meaning of Section 27A of the
Securities Act of 1933, as amended, and Section 21E of the Securities Exchange
Act of 1934, as amended, and are subject to the safe harbors created thereby.
These forward-looking statements involve risks and uncertainties, including, but
not limited to, the risk that Reconditioned Systems, Inc. (the "Company") may
not be able to its increase sales volumes, the risk that the U.S. economy may
not recover in the short-term and the risk that the Company may not achieve
profitability. In addition, the Company's business, operations and financial
condition are subject to substantial risks that are described in the Company's
reports and statements filed from time to time with the Securities and Exchange
Commission, including the Company's Annual Report on Form 10-KSB for the fiscal
year ended March 31, 2002.

Critical Accounting Policies
----------------------------

Our discussion and analysis of our financial condition and results of operations
are based upon our financial statements, which have been prepared in accordance
with accounting principles generally accepted in the United States. The
preparation of these financial statements requires us to make estimates and
judgments that affect the reported amounts of assets, liabilities, revenues and
expenses. In consultation with our Board of Directors and Audit Committee, we
have identified four accounting principles that we believe are key to an
understanding of our financial statements. These important accounting policies
require management's most difficult, subjective judgments.

Revenue Recognition:
--------------------
         The Company recognizes a sale when its earnings process is complete. In
connection with projects that are to be installed by a customer or an agent of
the customer, the sales is recognized when the product is shipped to or
possession is taken by the customer. In connection with projects delivered
and/or installed by the Company the sale is recognized upon completion of the
delivery when possession is taken by the customer.

Accounts Receivable:
--------------------
         Accounts receivable are reported at the customers' outstanding balances
less any allowance for doubtful accounts. The allowance is based upon a review
of the individual accounts outstanding and the Company's prior history of
uncollectible receivables. At September 30, 2002 and 2001, the Company
established an allowance for doubtful accounts in the amount of $18,000 and
$15,000, respectively.

Inventory:
----------
         Inventory, which is primarily composed of used office workstations and
remanufacturing supplies, is stated at the lower of average cost or market. The
Company reviews its inventory monthly and makes provisions for damaged and
obsolete inventory. The Company contemplates its ability to alter the size of
panels and other workstation components and designs projects so that the
workstations are comprised of products currently in inventory in establishing a
reserve for damaged and obsolete inventory. At September 30, 2002, the Company
established a reserve in the amount of $50,000.

Stock-Based Compensation:
-------------------------
         The Company has elected to follow Accounting Principles Board Opinion
No. 25 Accounting for Stock Issued to Employees (APB 25) and the related
interpretations in accounting for its employee stock options. Under APB 25,
because the exercise price of employee stock options equals the market price of
the underlying stock on the date of grant, no compensation expense is recorded.
The Company has adopted the disclosure-only provisions of Statement of Financial
Accounting Standards No. 123, "Accounting for Stock-Based Compensation"
(Statement No. 123.)


<PAGE>


Results of Operations
---------------------

SALES REVENUE
-------------

Sales for the reporting and comparable periods by Division were as follows:
<TABLE>

----------------- ------------------ ---------------- ------------ ----------------- ----------------- -----------
                       Three Months     Three Months     % Change        Six Months        Six Months    % Change
Division            Ended September            Ended     in Sales   Ended September   Ended September    in Sales
                           30, 2002    September 30,                       30, 2002          30, 2001
                                                2001
----------------- ------------------ ---------------- ------------ ----------------- ----------------- -----------
<S>                     <C>               <C>            <C>            <C>                <C>          <C>

Wholesale                  $741,555       $1,088,860     (31.90)%        $2,070,210        $1,909,652       8.41%

Arizona Retail           $1,031,928       $1,386,725     (25.59)%        $1,857,975        $2,804,902    (33.76)%

Georgia Retail             $318,956          $99,913      219.23%          $524,106           $99,913     424.56%

California
Retail                     $365,268               $0            -          $535,214                $0           -

Total
Retail
Sales                    $1,716,152       $1,486,638       15.44%        $2,917,295        $2,904,815       0.43%

Total Sales              $2,457,707       $2,575,498      (4.57)%        $4,987,505        $4,814,467       3.59%

</TABLE>

Sales revenues reported the three month period ended September 30, 2002
(hereinafter the "reporting quarter") for the Company's Wholesale and Arizona
Retail divisions declined sharply over those reported for the three month period
ended September 30, 2001 (hereinafter the "comparable quarter"). These declines
were primarily due to the economic downturn and the volatile conditions within
the industry. Due to declining sales revenues during the prior fiscal year, the
Company's management elected to begin diversifying the Company's regional
markets by opening two new divisions, one in Georgia and one in Los Angeles. The
Georgia division began operations in July 2001 and the California division began
operations in January 2002. The sales generated by these new divisions for the
reporting quarter helped to partially offset the declining sales generated by
the Arizona and Wholesale divisions.

The Company's Wholesale division showed a slight increase in sales for the six
month period ended September 30, 2002 (hereinafter the "reporting period") as
compared to the six month period ended September 30, 2001 (hereinafter the
"comparable period".) This improvement was primarily due to particularly low
sales revenues for the first quarter of the comparable period. The 33.76%
decline in Arizona Retail sales was offset by the increased sales generated by
the new retail divisions.

The economic downturn and industry volatility has caused significant fluctuation
in Company sales over the past year. Fortunately the diversification of the
Company's markets has helped to ease the burden of some of these market
fluctuations.


<PAGE>



GROSS MARGIN
------------
The Company's gross profit margins remained relatively constant from the
comparable quarter to the reporting quarter at 19.22% and 19.03%, respectively.
Gross margin percentages for the reporting period fell from 20.26% in the
comparable period to 19.20%. The 1.06% decline was primarily due to strong
industry-wide competitive pricing pressures and a slight change in the Company's
retail to wholesale sales-mix. The Company's sales-mix changed from
approximately 60% retail / 40% wholesale in the comparable period to 58% retail
/42% wholesale in the reporting period. The Company's gross margins on wholesale
sales are typically lower than those of its retail sales. In addition, continued
competitive pressures due to the weak economy have also driven the Company's
retail and wholesale gross profit margins down.

OPERATING EXPENSES
------------------
The Company's selling and administrative expenses increased from 18.2% of sales
in the comparable quarter and 19.6% of sales in the comparable period to 24.5%
and 23.3% of sales for the reporting quarter and period, respectively. This
increase is a primarily result of increased fixed costs associated with the
Company's new Georgia and California sales office facilities.

OTHER INCOME AND EXPENSES
-------------------------
The Company's other income and expenses, which consists primarily of interest
income decreased from approximately $16 thousand in the comparable quarter and
$36 thousand in the comparable period to approximately $7 thousand and $13
thousand in the reporting quarter and period, respectively. This decrease was
primarily as a result of lower returns on excess capital investments and
declining cash reserves.

Income Taxes
------------
If the Company reports a net operating loss for the fiscal year ending March 31,
2003, management will elect to carryback as much of those losses as possible,
resulting in an income tax receivable. As a result, as of September 30, 2002,
the Company accrued an additional income tax receivable of approximately
$56,000. As of March 31, 2002, the Company had a remaining net operating loss
carryforward of approximately $99,942. The Company also accrued an additional
net deferred tax asset of approximately $16,500 for the reporting period. This
deferred tax asset is a result of temporary taxable timing differences.

Financial Condition and Liquidity
---------------------------------
As of September 30, 2002, the Company's cash and cash equivalents totaled
$1,107,305. In addition, the Company's net worth and working capital totaled
$3,592,062 and $3,053,378, respectively. The Company has no long-term debt and
$1,000,000 available on its line of credit through M&I Thunderbird Bank.

Cash Flows from Operating Activities. The Company used approximately $159,000
for operating activities during the reporting period. The Company reported a
pre-tax net loss, net of depreciation and amortization, of approximately
$80,000. The Company received approximately $288,000 in income tax refunds. In
addition, the Company generated positive cashflows by reducing inventory
approximately $8,000 and increasing accounts payable and accrued expenses by
approximately $305,000. These increases were primarily a result of increased
sales, purchases and customer deposits. These positive cashflows were offset by
from increased accounts receivable and prepaid expenses during the reporting
period of approximately $680,000. Increased first and second quarter sales
resulted in increasing the average day's sales from approximately $22,000 per
day for the quarter ended March 31, 2002 to approximately $27,000 per day for
the reporting quarter.

Cash Flows from Investing and Financing Activities. During the reporting period,
the Company used approximately $112,000 for capital expenditures and
approximately $700 for employee stock purchase transactions.

Expected Future Cash Flows. The Company expects to receive additional Income Tax
refunds of approximately $50,000. Additional cash provided by operations in the
near future should closely follow operating income. Management believes current
cash reserves and cash flows from operations will be adequate to fund the needs
of the Company through the end of the next fiscal year without the need for
outside financing.

<PAGE>



Forward Looking Statements
--------------------------

SHORT TERM OUTLOOK
------------------

The Company, and the entire Office Furniture industry, has been hard hit by the
economic downturn. Due to significant losses in the December 2001 quarter,
management instituted a wage freeze and reduced staff by approximately 10%.
Although the Company has seen continued improvement in all divisions since first
reporting losses in December 2001, the Company has yet to return to
profitability. The Company's wholesale division was able to achieve
profitability during the reporting period; however those profits were more than
offset by losses reported in the Company's retail divisions. As a result of the
continued losses, management implemented another round of cost reduction
actions, including job cuts, salary and commission restructuring and a salary
cut for the Company's CEO effective October 1, 2002. Although the Company
reported significant losses for the reporting period, management is very
optimistic about the Company's short term outlook and hopes top return to
profitability next quarter.

LONG TERM OUTLOOK
-----------------

During this difficult economic environment for the industry, there have been a
number of the Company's competitors who have been forced to go out of business
and many more remain financial unstable which may result in their failure, as
well. Due to the Company's expansion and strong financial position, management
believes that when the economy recovers, the Company will be in an excellent
position to expand market share.

Finally, management continues to create long-term opportunities for growth and
increased gross margins through product and market development projects. The
Company is currently finalizing registration of its products with the GSA, which
will allow the Company to market directly to the U.S. government on open and
closed bid projects. The Company is also partnering with one of its suppliers to
develop a line of clone replacement parts, which will reduce the Company's
product costs on new replacement component parts and allow the Company to market
these items to other remanufacturers in the industry.

Item 3. Controls and Procedures
-------------------------------

Within the 90-day period prior to the filing of this Quarterly Report on 10-QSB,
an evaluation was carried out under the supervision and with the participation
of our management, including our President and Chief Executive Officer (Chief
Accounting Officer), of the effectiveness of our disclosure controls and
procedures. Based on that evaluation, our President and Chief Executive Officer
concluded that our disclosure controls and procedures are effective to ensure
that information required to be disclosed by us in reports that we file or
submit under the Securities Exchange Act of 1934 is recorded, processed,
summarized, and reported within the time periods specified in Securities and
Exchange Commission rules and forms. There were no significant changes in our
internal controls or other factors that could significantly affect these
controls subsequent to the date of our management's evaluation, and there were
no corrective actions with regard to significant deficiencies and material
weaknesses.


<PAGE>



                           PART II - OTHER INFORMATION
                           ---------------------------

Item 1.  Legal Proceedings
--------------------------
The Company is not party to any pending legal proceeding except for the
litigation with Semple & Cooper, LLC as described in the Company's 10-KSB dated
June 28, 2002.

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 Security Holders
------------------------------------------------------------
The Company's Annual Meeting was held on July 31, 2002. Shareholders voted on
the appointment of the Company's auditors and the election of the Company's
Board of Directors.
<TABLE>


                                 Shares                                                               Broker
Proposal                       Eligible      Voted For     Voted Against       Abstentions         Non-Votes
--------------------------- ------------ -------------- ----------------- ----------------- -----------------
<S>                          <C>            <C>                 <C>                 <C>                 <C>
1- Election of
    directors:
  Scott W. Ryan              1,194,474      1,022,243                 0               612                 0
  Dirk D. Anderson           1,194,474      1,022,243                 0               612                 0
  Frank E. Hart              1,194,474      1,022,243                 0               612                 0
  David A. Rapaport          1,194,474      1,022,243                 0               612                 0
  Ronald Ziegler             1,194,474      1,022,243                 0               612                 0

2 - Appointment of
      auditors               1,194,474      1,022,260                 70              525                 0

3 - Increase authorized
      common stock
      shares                 1,194,474        598,623              6,087              385                 0
</TABLE>


Item 5. Other Information
-------------------------
None.

Item 6.  Exhibits and Reports on Form 8-K
------------------------------------------
(a)  The following exhibits are filed herewith pursuant to Regulation S-B:
<TABLE>

No.      Description                                                          Reference
<S>      <C>                                                                    <C>

99.1     Certification Pursuant to 18 U.S.C. Section 1350, As Adopted
                  Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002      1
</TABLE>


(1)      Filed  herein

(b) Reports on Form 8-K:

On December 13, 2002, the Company filed a Current Report on Form 8-K announcing
by reference under Item 4 that the Company's former principal independent
account, Moffitt & Company, PC resigned on December 13, 2002. Furthermore, the
Company announced the engagement of Renzi, Bernardi, Suarez & Company to serve
as the Company's principal independent accountant.




<PAGE>





                                   SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


Reconditioned Systems, Inc.


Date:    February 12, 2003               /S/ Scott W. Ryan
                                         _______________________________________

                                         Scott W. Ryan, Chairman


Date:    February 12, 2003               /S/ Dirk D. Anderson
                                         _______________________________________
                                         Dirk D. Anderson, CEO
                                         (Principal Accounting Officer)






<PAGE>




                                  Certification

I, Dirk D. Anderson, certify that:

1.       I have reviewed this quarterly report on Form 10-QSB of Reconditioned
         Systems, Inc.:

2.       Based on my knowledge, this quarterly report does not contain any
         untrue statement of a material fact or omit to state a material fact
         necessary to make the statements made, in light of the circumstances
         under which such statements were made, not misleading with respect to
         the period covered by this quarterly report;

3.       Based on my knowledge, the financial statements, and other financial
         information included in this quarterly report, fairly present in all
         material respects the financial condition, results of operations and
         cash flows of the registrant as of, and for, the periods presented in
         this quarterly report;

4.       I am  responsible  for  establishing  and  maintaining  disclosure
         controls and  procedures (as defined in Exchange Act Rules
         13a-14 and 15d-14) for the registrant and have:

a.       designed such disclosure controls and procedures to ensure that
         material  information  related to the registrant  particularly
         during the period in which this report is being prepared;

b.       evaluated the  effectiveness of the registrant's  disclosure  controls
         and procedures as of a date within 90 days prior to the filing date of
         this quarterly report (the "Evaluation Date"); and

c.       presented in this quarterly report our conclusions  about the
         effectiveness  of the disclosure  controls and procedures based
         on our evaluation as of the Evaluation Date;

5.       I have disclosed, based on my recent evaluation, to the registrant's
         auditors and the audit committee of registrant's board of directors (or
         persons performing the equivalent functions):

a.       all significant  deficiencies in the design or operation of internal
         controls which could adversely  affect the  registrant's ability to
         record process,  summarize and report financial data and have
         identified for the registrant's auditors any material weaknesses in
         internal controls; and

b.       any  fraud,  whether  or not  material,  that  involves  management  or
         other  employees  who have a  significant  role in the registrant's
         internal controls; and

6.       I have indicated in this quarterly report whether there were
         significant changes in internal controls or in other factors that could
         significantly affect internal controls subsequent to the date of our
         most recent evaluation, including any corrective actions with regard to
         significant deficiencies and material weaknesses.


Date:  February 12, 2003

/S/ Dirk D. Anderson

Dirk D. Anderson