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

                                   FORM 10-QSB


[X]     QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934 for the quarterly period ended March 31, 2003

[ ]     TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934 for the transition period from _______ to _______


                           NATIONAL BEAUTY CORPORATION
                           ---------------------------
        (Exact name of small business issuer as specified in its charter)

                            BEAUTYMERCHANT.COM, INC.
                            ------------------------
                           (Former name of registrant)

          Nevada                                   13-3422912
     -----------                                   ----------
(State or other jurisdiction of                  (IRS Employer
incorporation or organization)                identification No.)


           4810 W. Commercial Boulevard, Ft. Lauderdale, Florida 33319
           -----------------------------------------------------------
                    (Address of principal executive offices)

                                 (954) 717-8680
                                 --------------
                           (Issuer's telephone number)



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 [  ]

Number of shares of common stock outstanding as of
May 15, 2003: 35,651,062

Number of shares of preferred stock outstanding as of
May 15, 2003: 1,350,000





                              INDEX TO FORM 10-QSB
                              --------------------

                                                                    Page No.
                                                                    --------
PART I
------

Item 1.     Financial Statements

     Consolidated Balance Sheets - March 31, 2003 and December 31, 2002    3

     Consolidated Statements of Operations - Three Months Ended
     March 31, 2003 and 2002                                               4

     Consolidated Statements of Cash Flows - Three Months Ended
     March 31, 2003 and 2002                                               5

     Notes to Consolidated Financial Statements                          6-7

Item 2.     Management's Discussion and Analysis of Financial Condition
            And Results of Operations                                   8-12

Item 3.     Controls and Procedures                                       12

PART II
-------

Item 1.     Legal Proceedings                                             13

Item 2.     Changes in Securities                                         13

Item 3.     Defaults Upon Senior Securities                               14

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

Item 5.     Other Information                                             14



<TABLE>
<CAPTION>


                   NATIONAL BEAUTY CORPORATION & SUBSIDIARIES
                           CONSOLIDATED BALANCE SHEETS
                        AS OF MARCH 31, 2003 (UNAUDITED)

<S>                        <C>
                           ASSETS
                           ------
CURRENT ASSETS:
-------------------------
Cash and cash equivalents  $ 60,788
Inventory . . . . . . . .       500
                           ---------
TOTAL CURRENT ASSETS. . .    61,288
                           ---------

FIXED ASSETS
-------------------------
Furniture and fixtures. .    38,274
Leasehold improvements. .     9,500
Equipment and machinery .    35,668
Accumulated depreciation.   (49,136)
                           ---------
NET FIXED ASSETS. . . . .    34,306
                           ---------

OTHER ASSETS:
-------------------------
Deposits. . . . . . . . .     8,882
                           ---------
TOTAL OTHER ASSETS. . . .     8,882
                           ---------
TOTAL ASSETS. . . . . . .  $104,476
                           =========
</TABLE>















           See accompanying notes to consolidated financial statements


<TABLE>
<CAPTION>


                   NATIONAL BEAUTY CORPORATION & SUBSIDIARIES
                     CONSOLIDATED BALANCE SHEETS (CONTINUED)
                        AS OF MARCH 31, 2003 (UNAUDITED)

<S>                                                                 <C>

                      LIABILITIES AND STOCKHOLDERS' EQUITY
                      ------------------------------------
CURRENT LIABILITIES
------------------------------------------------------------------
Accounts payable and accrued expenses. . . . . . . . . . . . . . .  $     1,616
                                                                    ------------
TOTAL CURRENT LIABILITIES. . . . . . . . . . . . . . . . . . . . .        1,616
                                                                    ------------
STOCKHOLDERS' EQUITY
------------------------------------------------------------------
Common stock ($.001 par value, 600,000,000 shares authorized;
35,501,062 and 35,301,062 issued and outstanding at March 31,
2003 and December 31, 2002, respectively). . . . . . . . . . . . .       35,501

Series A convertible preferred stock ($.001 par value; 40,000,000
shares authorized, 750,000 shares issued and outstanding at March
31, 2003 and December 31, 2002, respectively). . . . . . . . . . .          750

Series B 2% convertible preferred stock ($.001 par value; 1,000
shares authorized, -0- shares issued and outstanding at March 31,
2003 and December 31, 2002, respectively). . . . . . . . . . . . .            -

Common stock note receivable subscription, less allowance for
uncollectible loss of $550,000 . . . . . . . . . . . . . . . . . .            -

Additional paid in capital . . . . . . . . . . . . . . . . . . . .    2,289,963

Retained deficit . . . . . . . . . . . . . . . . . . . . . . . . .   (2,223,354)
                                                                    ------------
TOTAL STOCKHOLDERS' EQUITY . . . . . . . . . . . . . . . . . . . .      102,860
                                                                    ------------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY . . . . . . . . . . . .  $   104,476
                                                                    ============
</TABLE>











           See accompanying notes to consolidated financial statements


<TABLE>
<CAPTION>


                   NATIONAL BEAUTY CORPORATION & SUBSIDIARIES
                CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
          FOR THE THREE MONTHS ENDED MARCH 31, 2003 AND MARCH 31, 2002

<S>                                     <C>           <C>
                                     Three Months Ended March 31,
                                               2003         2002
REVENUES:                               -----------   -----------
--------------------------------------
Sales - cleaning . . . . . . . . . . .  $    61,276   $   82,071
Sales - beauty salons. . . . . . . . .       59,822       63,185
Cost of sales - cleaning . . . . . . .      (45,251)     (68,269)
Cost of sales - beauty salons. . . . .         (500)        (275)
                                        ------------  -----------
GROSS PROFIT . . . . . . . . . . . . .       75,347       76,712
                                        ------------  -----------

EXPENSES:
--------------------------------------
Selling, general and administrative. .      126,580      110,902
                                        ------------  -----------
TOTAL EXPENSES . . . . . . . . . . . .      126,580      110,902
                                        ------------  -----------

OPERATING LOSS . . . . . . . . . . . .  $   (51,233)  $  (34,190)
                                        ------------  -----------
OTHER (EXPENSE):
--------------------------------------
Unrealized loss on trading securities.            -         (243)
                                        ------------  -----------

NET (LOSS) . . . . . . . . . . . . . .  $   (51,233)  $  (34,433)
                                        ============  ===========
  Net (loss) per share -
  basic and fully diluted. . . . . . .  $    (0.001)  $    (0.01)
                                        ============  ===========
  Weighted average shares outstanding.   35,417,729    2,583,862
                                        ============  ===========

</TABLE>













           See accompanying notes to consolidated financial statements





<TABLE>
<CAPTION>


                   NATIONAL BEAUTY CORPORATION & SUBSIDIARIES
                CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
               FOR THE THREE MONTHS ENDED MARCH 31, 2003 AND 2002



<S>                                            <C>        <C>
                                                   2003       2002
CASH FLOWS FROM OPERATING ACTIVITIES:          --------  ----------
---------------------------------------------
Net loss. . . . . . . . . . . . . . . . . . .  $(51,233)  $(34,433)
Adjustments to reconcile net loss to net cash
(used in) operating activities:
Depreciation. . . . . . . . . . . . . . . . .     2,500      1,000
Common stock issued for services. . . . . . .    10,000     66,100
Unrealized loss on trading securities . . . .         -        243
(Increase) decrease in operating assets:
Accounts receivable . . . . . . . . . . . . .         -        771
Inventory . . . . . . . . . . . . . . . . . .         -     (2,387)
Prepaid expenses. . . . . . . . . . . . . . .         -    (24,825)
Increase (decrease) in operating liabilities
Accounts payable. . . . . . . . . . . . . . .       684    (10,597)
                                               ---------  ---------
NET CASH (USED IN) OPERATING ACTIVITIES . . .   (38,049)    (4,128)
                                               ---------  ---------

CASH FLOWS FROM FINANCING ACTIVITIES:
---------------------------------------------
Principal repayments under capitalized lease.         -       (719)
                                               ---------  ---------
NET CASH (USED) IN FINANCING ACTIVITIES . . .         -       (719)
                                               ---------  ---------
NET (DECREASE) IN CASH AND
CASH EQUIVALENTS. . . . . . . . . . . . . . .   (38,049)    (4,847)
                                               ---------  ---------
CASH AND CASH EQUIVALENTS,
BEGINNING OF THE PERIOD . . . . . . . . . . .    98,837     11,001
                                               ---------  ---------
END OF THE PERIOD . . . . . . . . . . . . . .  $ 60,788   $  6,154
                                               =========  =========
SUPPLEMENTARY CASH FLOW INFORMATION
OF NON-CASH FINANCING:
---------------------------------------------
Common stock issued for services. . . . . . .  $ 10,000   $ 66,100
                                               =========  =========

</TABLE>









           See accompanying notes to consolidated financial statements










                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                   ------------------------------------------
                   NATIONAL BEAUTY CORPORATION & SUBSIDIARIES
                           March 31, 2003 (UNAUDITED)
ITEM 1.
-------

NOTE 1 - BASIS OF PRESENTATION

The accompanying unaudited condensed consolidated financial statements have been
prepared in accordance with generally accepted accounting principles for interim
financial  information  and  pursuant  to  the  rules  and  regulations  of  the
Securities  and Exchange Commission. Accordingly, they do not include all of the
information  and  footnotes required by generally accepted accounting principles
for  complete  financial  statements.

In  the  opinion  of  management, the unaudited condensed consolidated financial
statements  contain all adjustments consisting only of normal recurring accruals
considered necessary to present fairly the Company's financial position at March
31,  2003,  the results of operations for the three month period ended March 31,
2003  and  2003,  and  cash  flows for the three months ended March 31, 2003 and
2002.  The  results  for  the  period  ended March 31, 2003, are not necessarily
indicative  of  the  results  to  be  expected for the entire fiscal year ending
December  31, 2003. These financial statement should be read in conjunction with
the  financial  statements  and  notes  for  the  year  ended  December 31, 2002
appearing  in  the  Company's  annual  report  on  Form 10-KSB as filed with the
Securities  and  Exchange  Commission.

Revenue  recognition is a critical accounting policy of ours since it represents
the  majority  of  our  entire financial statements taken as a whole. It is also
important in light of the Staff Accounting Bulletins published by the Securities
and  Exchange  Commission  the  past  few  years.

NOTE  2  -  SEGMENT  INFORMATION

Based on the criteria established by SFAS 131, "Disclosures about Segments of an
Enterprise  and  Related  Information,"  the  Company  operates in two principal
business  segments  -  (1)  residential  cleaning  service and (2) retail beauty
salons.  In  accordance  with  SFAS 131, the Company is required to describe its
reportable  segments  and  provide  data  that  is consistent with the data made
available  to the Company's management to assess performance and make decisions.
Information  from  the  internal  management reports may differ from the amounts
reported  under  generally  accepted  accounting  principles.  The assets of the
discontinued  subsidiary  are reflected as corporate assets. Summarized revenues
and  expense  information  by  segment  for 2003 and 2002, as excerpted from the
internal  management  reports,  is  as  follows:
<TABLE>
<CAPTION>

<S>                             <C>        <C>
                                    2003       2002
                                ---------  ---------
Residential Cleaning:
------------------------------
Residential cleaning sales . .  $ 61,276   $ 82,071
Cost of sales. . . . . . . . .   (45,251)   (68,269)
Corporate and other expenses .   (85,112)   (76,142)
                                ---------  ---------
  Segment loss . . . . . . . .   (69,087)   (62,340)

                                    2003       2002
                                ---------  ---------

Total assets . . . . . . . . .     9,550      6,752

Capital expenditures . . . . .       -0-        -0-

Depreciation . . . . . . . . .       500        -0-

Interest expense . . . . . . .       -0-        -0-

Retail beauty salons:
------------------------------
Retail beauty salon sales. . .  $ 59,822   $ 63,185
Cost of sales. . . . . . . . .      (502)      (275)
Corporate and other expenses .   (27,412)   (22,816)
                                ---------  ---------
  Segment loss . . . . . . . .   (31,910)   (40,094)

Total assets . . . . . . . . .    13,500     43,322

Capital expenditures . . . . .       -0-     23,341

Depreciation . . . . . . . . .     1,000        500

Interest expense . . . . . . .       -0-        -0-

Corporate:
------------------------------
Corporate  revenues. . . . . .  $    N/A   $    N/A
Cost of sales. . . . . . . . .       -0-        -0-
Unallocated and other expenses   (14,056)   (11,944)
                                ---------  ---------
  Segment loss . . . . . . . .   (14,056)   (11,944)

Total assets . . . . . . . . .   113,693     94,951

Capital expenditures . . . . .       -0-        -0-

Depreciation . . . . . . . . .     1,000        500

Interest expense . . . . . . .       -0-        -0-

</TABLE>



NOTE  3  -  COMMITMENTS

The  Company  is  committed  to two employment agreements through April 1, 2007.
Pursuant  to  the  agreements,  two  of  the  Company's  officers  and  majority
shareholders  shall  receive  total  combined  annual salaries of $325,000 and a
combined  300,000  preferred  shares  per  annum.

ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OR  PLAN  OF  OPERATION
--------

National  Beauty  Corp.  is  hereby  providing cautionary statements identifying
important  factors that could cause our actual results to differ materially from
those  projected  in forward looking statements made in this quarterly report on
Form  10-QSB.  Any  statements  that  express,  or  involve  discussions  as to,
expectations,  beliefs,  plans,  objectives,  assumptions  or  future  events or
performance  (often, but not always, through the use of words or phrases such as
"likely  will  result,"  "are  expected  to," "will continue," "is anticipated,"
"estimated,"  "intends,"  "plans" and "projection") are not historical facts and
may  be forward-looking statements and involve estimates and uncertainties which
could  cause  actual  results  to  differ materially from those expressed in the
forward-looking  statements.  Accordingly,  any such statements are qualified in
their  entirety  by  reference  to,  and  are  accompanied by, the following key
factors  that have a direct bearing on our results of operations: the absence of
contracts  with  customers  or  suppliers;  our  ability to maintain and develop
relationships  with  customers  and  suppliers;  our  ability  to  successfully
integrate  acquired businesses or new brands; the impact of competitive products
and  pricing;  supply  constraints  or  difficulties;  changes in the retail and
beauty  industries; the retention and availability of key personnel; and general
economic  and  business  conditions.

We  caution  that  the  factors  described  herein could cause actual results to
differ  materially  from  those  expressed in any forward-looking statements and
that  the  investors should not place undue reliance on any such forward-looking
statements. Further, any forward-looking statement speaks only as of the date on
which  such  statement  is  made,  and  we undertake no obligation to update any
forward-looking  statement  to reflect events or circumstances after the date on
which  such  statement  is  made  or  to reflect the occurrence of unanticipated
events  or  circumstances.  Consequently,  no  forward-looking  statement can be
guaranteed.

New  factors  emerge from time to time, and it is not possible for us to predict
all  such  factors.  Further, we cannot assess the impact of each such factor on
our  results  of operations or the extent to which any factor, or combination of
factors,  may  cause actual results to differ materially from those contained in
any  forward-looking  statements.

Overview
--------

National  Beauty  Corp.,  formerly  known  as  Beautymerchant.com,  Inc.,  was
incorporated  in  Nevada in 1987. The company has primarily operated through its
wholly owned subsidiaries, Cleaning Express USA, Hair Max of Florida, Inc. f/k/a
Beauty  Works USA, Inc. and Beauty Merchant, Inc. Cleaning Express USA is a full
service  cleaning  company  offering daily residential cleaning services, carpet
cleaning  and  other  related  services  in the South Florida area. During April
2000,  the  company  began  operations  as  an  e-commerce distributor of beauty
products  under its Beauty Merchant, Inc. subsidiary and ceased these operations
in  2001.  National  Beauty currently offers beauty services and products though
its  retail  beauty  salon  in  the  South Florida area through its  Hair Max of
Florida,  Inc.  subsidiary.  National  Beauty  intends  to  operate  a  chain of
haircutting stores, located inside or next to major retailers, through Hair Max.

National  Beauty's  business plan entails developing beauty salons and marketing
the  company's  own  private  label  beauty  products  through these operations.
National Beauty is also pursuing the development of its "HAIRMAX" concept, which
aims  to  locate hair salons, offering quality and inexpensive hair services, in
larger  retailers.  There is currently one Hairmax store in Boca Raton, Florida.
After  some  minor  construction delays, the second Hair Max store opened in the
first  quarter of 2003 in Coral Springs, Florida. Further, National Beauty plans
to  open ten stores in Las Vegas, Nevada over the next two years, beginning with
two  stores in early spring 2003. Overall, National Beauty plans to roll out 150
haircutting  stores  across  the  nation.

We  expect  to add at least 24 employees during the next 12 months to our retail
operations.  We  are  unable  to determine how many additional employees will be
required  exactly,  for support operations. The three corporate office employees
that  are  presently  on  staff  will  manage  new  employees.

We have retained the services of Neal Realty and Development of Fort Lauderdale,
Florida  to search for shopping center locations in Florida, as well as Lucchesi
and  Associates  of  Las Vegas, Nevada to represent, find and negotiate suitable
locations for Hair Max in Southern Nevada. On August 1, 2002, we signed a 5-year
lease  for  a  new  store in Coral Springs, Florida, that began operation in the
first  quarter  of  2003. In January 2003 we signed a 5-year lease in the Sahara
Pavilion South Shopping Center in Las Vegas, Nevada that will begin operation in
the  second  quarter  of  2003.

Initial  plans are for multiple store locations in South Palm Beach County, Dade
County  and  Broward  County,  Florida,  as  soon  as  appropriate locations are
selected. Clark County, Nevada is also being considered for a second development
market  for  Hair  Max, Inc. In June 2002, the company made application with the
U.S.  Patent and Trademark office, to gain exclusive rights to the name and logo
for  "Hair  Max".

RESULTS  OF  OPERATIONS
-----------------------

Net  Income

The  company  had  a net loss of $(51,233), or $(.001) per common share, for the
three months ended March 31, 2003, versus a net loss of $(34,433), or $(.01) for
the  same  period ended March 31, 2002. The change in net loss was primarily due
to  an  increase  in common shares issued for professional services rendered and
salaries  for  officers.

Sales

Revenues  decreased  $24,158 or 17% to $121,098 for the three months ended March
31,  2003  as  compared with $145,256 for the three months ended March 31, 2002.
The  decrease  was primarily due a $20,795 decline in cleaning division sales in
the  first  quarter  of  2003 compared to the comparable period in 2002. Average
selling  prices  and  gross margins remained fairly constant. To distinguish the
cleaning  services  segment  from  beauty supply, the company generated sales of
$61,276  and  $59,822  during  the  three months ended March 31, 2003 from those
segments,  respectively.
Expenses

Selling,  General,  and Administrative expenses for the three months ended March
31,  2003  increased  $15,678  to  $126,580.  In comparison with the three-month
period  ended March 31, 2002, consulting and payroll increased by $10,570 due to
common  stock  issuances  for  professional  services  rendered and salaries for
officers  in  the  first  quarter of 2003. There were 200,000 shares issued to a
consultant  in the first quarter of 2003. The shares were priced and recorded at
5  cents per share representing the closing stock price on the date of issuance.

Liquidity  and  Capital  Resources

On  March  31, 2003, we had cash of $60,788 and working capital of $59,672. This
compares  with  cash  of  $98,837 and working capital of $98,405 at December 31,
2002.  The  decrease  in  cash and working capital was due to an increase in net
loss for the first quarter of 2003. Operating activities had a net usage of cash
in  the  amount of $38,049 during the first quarter of 2003 reflecting an excess
of  expenditures  over  revenues.

Net  cash  used  in  operating activities was $38,049 for the three months ended
March  31, 2003 as compared with net cash used in operating activities of $4,128
for  the  same  period  ended  March  31,  2002.  The  decrease in cash used was
primarily  attributable  to  an  increase  in  net  loss  for  the  2003 period.

Net  cash  provided  by  financing activities was nil for the three months ended
March  31,  2003  as compared with net cash used in financing activities of $719
for  the  three  months  ended  March  31,  2002.  The decrease in net cash used
financing activities was solely due to the final payoff of the capitalized lease
obligation  in  2002.

ITEM  3.     CONTROLS  AND  PROCEDURES
--------

(a)  On  March 31, 2003, our Chief Executive Officer and Chief Financial Officer
made  an  evaluation  of our disclosure controls and procedures. In our opinion,
the  disclosure  controls  and  procedures  are  adequate because the systems of
controls  and  procedures  are  designed  to  assure, among other items, that 1)
recorded  transactions  are  valid;  2)  valid transactions are recorded; and 3)
transactions  are  recorded  in  the proper period in a timely manner to produce
financial  statements  which  present fairly the financial condition, results of
operations  and cash flows for the respective periods being presented. Moreover,
the  evaluation  did  not  reveal  any  significant  deficiencies  or  material
weaknesses  in  our  disclosure  controls  and  procedures.

(b)  There have been no significant changes in our internal controls or in other
factors  that  could  significantly  affect  these  controls  since  the  last
evaluation.

The  CEO  is  the  Chief  Operating Decision Maker. The Chief Operating Decision
Maker  uses  net  cash  flow  as  his primary profitability measure in assessing
segment  performance  and  allocating  resources.


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

Item 1. Legal Proceedings

None.

Item 2. Changes in Securities

On  February  6,  2003,  we  issued 200,000 shares of restricted common stock to
Marketshare  Recovery  for  investor  relations  services,  for consideration of
payment  in  full.  Exemption from registration under the Securities Act of 1933
("Act")  is  claimed  for  the  sale  of  these  securities in reliance upon the
exemption  offered  by  Section  4(2)  of the Act, which exempts transactions by
issuers  not  involving  a  public  offering.

On  May  15,  2003, we issued 500,000 and 100,000 Series A convertible preferred
shares  to  Edward  Roth  and  Alisha Roth, respectively, pursuant to employment
agreements.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Submission of Matters to a Vote of Security Holders

None.

Item 5. Other Information

None.

Item 6. Exhibits and Reports on Form 8-K

Incorporated by reference.











                           --Signature page follows--






                                   SIGNATURES
                                   ----------

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                   NATIONAL BEAUTY CORPORATION
                                        (Registrant)



Date:  May 15, 2003                      /S/ Michael J. Bongiovanni
                                         __________________________
                                         Chief  Financial  Officer


Date:  May 15, 2003

                                        /S/ Edward A. Roth
                                        __________________________
                                        Chief  Executive  Officer






EXHIBIT 99

Certifications

I, Edward A. Roth, Chief Executive Officer certify that:

1. I have reviewed this quarterly report on Form 10-QSB of National Beauty Corp.

2.  Based on my knowledge, the 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.  The  registrant's  other  certifying  officers  and  I  are  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 relating to the registrant, including its consolidated subsidiaries,
is  made  known  to  us by others within those entities, particularly during the
period  in  which  this  quarterly  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 annual
report  ("Evaluation  Date");  and

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

5. The registrant's other certifying officers and I have disclosed, based on our
most 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 (all of which do not
apply); 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,
(all  of  which  do  not  apply);  and

6.  The  registrant's  other  certifying  officers  and 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: May 15, 2003



/s/ Edward A. Roth
_____________________
Edward A. Roth
Chief Executive Officer



<PAGE>
I, Michael J. Bongiovanni, Chief Financial Officer certify that:

1. I have reviewed this quarterly report on Form 10-QSB of National Beauty Corp.

2.  Based on my knowledge, the 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.  The  registrant's  other  certifying  officers  and  I  are  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 relating to the registrant, including its consolidated subsidiaries,
is  made  known  to  us by others within those entities, particularly during the
period  in  which  this  quarterly  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 annual
report  ("Evaluation  Date");  and

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

5. The registrant's other certifying officers and I have disclosed, based on our
most  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 (all of which do not
apply); 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 (all
of  which  do  not  apply);  and

6.  The  registrant's  other  certifying  officers  and 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 (all of which do not
apply).

Date: May 15, 2003



/s/ Michael J. Bongiovanni
________________________
Michael J. Bongiovanni
Chief Financial Officer