<PAGE> 1

                              UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D.C. 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 MARCH 31, 2004.

OR

[ ]TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
OF 1934 FOR THE TRANSITION FROM _______ TO ________.

                    COMMISSION FILE NUMBER 000-27421

                   EMERGENCY FILTRATION PRODUCTS, INC.
          (Exact name of registrant as specified in its charter)

              NEVADA                              87-0561647
   (State or other jurisdiction of             (I.R.S. Employer
    incorporation or organization)            Identification No.)

    175 Cassia Way, Suite A115
           Henderson, Nevada                        89014
(Address of principal executive offices)          (Zip code)

Issuer's telephone number: (702) 558-5164

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 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:

At March 31, 2004, there were outstanding 27,265,517 shares of the
Registrant's Common Stock, $.001 par value.

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



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                                  PART I

                             FINANCIAL INFORMATION

                                  Item 1.

                             FINANCIAL STATEMENTS
                                 (UNAUDITED)

     TABLE OF CONTENTS
                                                                 Page
                                                                 ----

Part I Financial Information

Item 1. Financial Statements

Balance Sheets
March 31, 2004 (Unaudited) and December 31, 2003.............      3

Statements of Operations (Unaudited)
For the three months ended March 31, 2004 and 2003...........      4

Statements of Cash Flows (Unaudited)
For the three months ended March 31, 2004 and 2003...........      5

Notes to the Financial Statements............................      6

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

Item 3. Controls and Procedures...............................     13

Part II Other Information

Item 1. Legal Proceedings.....................................     13

Item 2. Change in Securities..................................     13

Item 3. Defaults by the Company on its
        Senior Securities ....................................     13

Item 4. Submission of Matter to a Vote
        Of Security Holders ..................................     13

Item 5. Other Information .....................................    13

Item 6. Exhibits and Reports on Form 8-K.......................    13

Signatures.....................................................    14


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EMERGENCY FILTRATION PRODUCTS, INC.
Balance Sheets
March 31, 2004 and December 31, 2003
                                                    March 31,    December 31,
                                                      2004          2003
                                                   -----------   -----------
ASSETS                                             (Unaudited)
CURRENT ASSETS
 Cash and cash equivalents                        $     10,492  $    148,501
 Accounts receivable, net of an allowance for
  doubtful accounts of $8,500 and $8,000,
  respectively                                         266,430        13,374
 Prepaid expenses and other                             31,313        57,882
 Inventory                                             140,914       182,440
                                                   -----------   -----------
   Total Current Assets                                449,149       402,197
                                                   -----------   -----------
PROPERTY AND EQUIPMENT
 Molds                                                 129,106       128,650
 Furniture and office equipment                         55,408        55,220
 Machinery and equipment                                61,195        59,412
 Leasehold improvements                                 10,538        10,231
 Accumulated depreciation                             (156,974)     (145,372)
                                                   -----------   -----------
   Total Property and Equipment                         99,273       108,141
                                                   -----------   -----------
OTHER ASSETS
 Patents and acquired technology, net of
  accumulated amortization of $88,981 and
  $71,193, respectively                                980,805       998,594
 Deposits and other assets                              11,978        11,730
                                                   -----------   -----------
   Total Other Assets                                  992,783     1,010,324
                                                   -----------   -----------
TOTAL ASSETS                                      $  1,541,205   $ 1,520,662
                                                   ===========   ===========
LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
 Accounts payable - unrelated parties             $    194,181  $     53,484
 Accounts payable - related parties                    290,068       213,707
 Accrued expenses                                      127,518        91,832
 Notes payable                                          17,940        35,880
                                                   -----------   -----------
   Total Current Liabilities                           629,707       394,903
                                                   -----------   -----------
COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY
 Common stock, par value $0.001; authorized
  50,000,000 shares; 27,265,517 shares
  issued and outstanding                                27,266        27,266
 Additional paid in capital                          9,269,414     9,269,414
 Accumulated other comprehensive income                  8,634         1,860
 Accumulated deficit                                (8,393,816)   (8,172,781)
                                                   -----------   -----------
   Total Stockholders' Equity                          911,498     1,125,759
                                                   -----------   -----------
TOTAL LIABILITIES AND STOCKHOLDERS'
 EQUITY                                            $ 1,541,205   $ 1,520,662
                                                   ===========   ===========

The accompanying notes are an integral part of these financial statements.

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EMERGENCY FILTRATION PRODUCTS, INC.
Statements of Operations
For the Three Months Ended March 31, 2004 and 2003
(Unaudited)

                                                       2004          2003
                                                   -----------   -----------
NET SALES                                         $    260,761  $    100,956
                                                   -----------   -----------
EXPENSES
 Cost of sales                                         182,779        64,101
 Depreciation and amortization                          29,072         8,922
 Research and development                                    -         1,744
 General and administrative                            227,627       240,538
                                                   -----------   -----------
   Total Expenses                                      439,478       315,305
                                                   -----------   -----------
LOSS FROM OPERATIONS                                  (178,717)     (214,349)
                                                   -----------   -----------
OTHER INCOME (EXPENSE)
 Interest expense                                      (42,318)         (462)
                                                   -----------   -----------
   Total Other Income (Expense)                        (42,318)         (462)
                                                   -----------   -----------
NET LOSS                                          $   (221,035) $   (214,811)
                                                   ===========   ===========
BASIC LOSS PER SHARE                              $      (0.01) $      (0.01)
                                                   ===========   ===========
WEIGHTED AVERAGE NUMBER OF COMMON
  SHARES OUTSTANDING                                27,265,517    17,743,300
                                                   ===========   ===========








The accompanying notes are an integral part of these financial statements.



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EMERGENCY FILTRATION PRODUCTS, INC.
Statements of Cash Flows
For the Three Months Ended March 31, 2004 and 2003
(Unaudited)
                                                       2004          2003
                                                   -----------   -----------
Net loss                                          $   (221,035) $   (214,811)
Adjustments to reconcile net loss to net
cash (used in) operating activities:
 Depreciation and amortization                          29,072         8,922
 Common stock issued for services                            -       128,920
Changes in operating assets and liabilities:
 Accounts receivable                                  (253,056)      (86,559)
 Prepaid expenses and other                             26,321       (19,890)
 Inventory                                              41,526        10,552
 Accounts payable and accounts payable -
  related parties                                      214,642        34,290
 Accrued expenses                                       35,687             -
                                                   -----------   -----------
  Net Cash (Used In) Operating Activities             (126,843)     (138,576)
                                                   -----------   -----------
CASH FLOWS FROM INVESTING ACTIVITIES
 Acquisition of property and equipment                       -        (2,228)
 Patent costs                                                -        (2,643)
                                                   -----------   -----------
  Net Cash (Used In) Investing Activities                    -        (4,871)
                                                   -----------   -----------
CASH FLOWS FROM FINANCING ACTIVITIES
 Increase in restricted cash                                 -       (11,500)
 Proceeds from stock to be issued                            -       492,000
 Stock offering costs                                        -       (73,500)
 Repayments of advances from shareholders                    -      (190,183)
 Payment on note payable                               (17,940)       (5,265)
                                                   -----------   -----------
  Net Cash Provided by (Used In)
   Financing Activities                                (17,940)      211,552
                                                   -----------   -----------
EFFECT OF EXCHANGE RATE CHANGES ON CASH
 AND CASH EQUIVALENTS                                    6,774             -
                                                   -----------   -----------
NET INCREASE (DECREASE)IN CASH AND
 CASH EQUIVALENTS                                     (138,009)       68,105
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD       148,501        21,424
                                                   -----------   -----------
CASH AND CASH EQUIVALENTS AT END OF PERIOD        $     10,492  $     89,529
                                                   ===========   ===========

The accompanying notes are an integral part of these financial statements.


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EMERGENCY FILTRATION PRODUCTS, INC.
Notes to the Financial Statements
March 31, 2004 and December 31, 2003

NOTE 1 - BASIS OF PRESENTATION

The financial information included herein is unaudited and has been prepared
consistent with generally accepted accounting principles for interim financial
information and with the instructions to Form 10-QSB and Item 310(b) of
Regulation S-B.  Accordingly, these financial statements do not include all
information and footnotes required by generally accepted accounting principles
for complete financial statements.  These statements should be read in
conjunction with the audited financial statements and notes thereto included
in the Company's annual report on Form 10-KSB for the year ended December 31,
2003, from which the balance sheet information as of that date is derived.  In
the opinion of management, these financial statements contain all adjustments
(consisting solely of normal recurring adjustments) which are, in the opinion
of management, necessary for a fair statement of results for the interim
period presented.

The results of operations for the three months ended March 31, 2004 and 2003
are not necessarily indicative of the results to be expected for the full
year.

Certain prior period amounts have been reclassified to conform with the
current period presentation.

NOTE 2 - LOSS PER SHARE

Following is information relative to the computation of basic and diluted loss
per share for the three months ended March 31, 2004 and 2003:

                                     For the Three Months Ended
                                               March 31,
                                          2004          2003
                                      -----------   -----------

Net loss                             $   (221,035) $   (214,811)
                                      ===========   ===========
Weighted average shares                27,265,517    17,743,300
                                      ===========   ===========
Basic and diluted, loss per share    $      (0.01) $      (0.01)
                                      ===========   ===========

Weighted average shares issuable upon the exercise of stock options, which
were approximately 200,000 and 2,200,000 in the three month periods ended
March 31, 2004 and 2003, respectively, because they are antidilutive.




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EMERGENCY FILTRATION PRODUCTS, INC.
Notes to the Financial Statements
March 31, 2004 and December 31, 2003

NOTE 3 - GOING CONCERN CONTINGENCY

The Company's financial statements are prepared using generally accepted
accounting principles applicable to a going concern, which contemplates the
realization of assets and liquidation of liabilities in the normal course of
business.  The Company has incurred negative cashflow from operations and
significant losses, which have resulted in a working capital deficiency of
$180,558 and a deficit of $8,393,816 at March 31, 2004.

The Company's ability to continue as a going concern may be dependent upon the
success of management's ongoing business plans which, as explained below,
include a) continued product development efforts, and b) continuing efforts to
increase its product sales in the U.S. and internationally.

It is the intent of management to seek to create additional revenues through
the development and sales of its emergency respiration equipment and its
environmental masks.  The Company is also currently anticipating raising
additional funds during the next six months through the issuance of additional
common shares in order to raise the necessary capital to sustain operations
until revenues are adequate to cover the costs.

Management can offer no assurance with respect to its ability to create
additional revenues, obtain additional equity financing or execute its
long-term business plans.  The accompanying financial statements do not
include any adjustments relating to the recoverability and classification of
asset carrying amounts or the amount and classification of liabilities that
might result from the outcome of this uncertainty.



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                                ITEM 2

Management's Discussion and Analysis of Financial Condition and Results of
Operations

Cautionary Statement Regarding Forward-looking Statements
---------------------------------------------------------
This report may contain "forward-looking" statements.  Examples of
forward-looking statements include, but are not limited to: (a) projections of
revenues, capital expenditures, growth, prospects, dividends, capital
structure and other financial matters; (b) statements of plans and objectives
of our management or Board of Directors; (c) statements of our future economic
performance; (d) statements of assumptions underlying other statements and
statements about us and our business relating to the future; and (e) any
statements using the words "anticipate," "expect," "may," "project," "intend"
or similar expressions.

Overview
--------
The Company is in the business of producing masks and filters for medical
devices that are designed to reduce the possibility of transmission of
contagious diseases.  The Company is also a distributor of a blood clotting
device for surgery, trauma and burn wound management.

Since its inception, the Company has been involved in the development of its
technology.  During this time, revenues have not been adequate to cover
operating expenses. Without adequate revenues to offset expenditures, the
Company has reported a loss in each of its years of existence.  To date, the
Company has funded itself by way of a series of private equity placements.  As
of the end of fiscal 2003, the Company had offset its accumulated deficit in
this manner. The most valuable asset of the Company is its intellectual
property and technology.  The Company has acquired the rights to certain
intellectual property, which property includes title to the patent on a
component of an emergency CPR assistance device, called a dual-filtered vapor
isolation valve and the rights to certain other technologies related to
environmental masks.  Rights pertaining thereto include the right to maintain,
sell and improve the devices, and to license those rights.  Although the
Company believes its technology to be very valuable in the economic sense,
this value is not quantified as such on the Company's balance sheet.

Critical Accounting Policies and Estimates
------------------------------------------

Revenue Recognition: The Company recognizes revenue for their products when
the product is shipped and title passes to the buyer.

Capitalized Patent Costs:  The Company has capitalized certain costs related
to patents and technology acquired during 2003.  In determining the value of
this technology, the members of the Board of Directors of the Company used
their best business judgment to estimate the future income potential of the
acquired technology. Although no independent valuations or market analyses
were sought by the members of the board prior to determination of the purchase
price, a determination was made through an analysis of the potential
applications of the filtration technology and the identifiable likely markets
surrounding the technology.  The consideration paid for the technology was
approved by the Board of Directors, and the President abstained from the vote.
Amortization of the resultant asset is being recorded in accordance with SFAS
No. 142, "Goodwill and Other Intangible Assets".


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Functional Currency:  For the three months ended March 31, 2004, the
functional currency for our foreign division has been determined to be the
Taiwan Dollar. Any applicable assets and liabilities have been translated at
period end exchange rates and operating statement items are translated at
average exchange rates prevailing during the periods.  For the three months
ended March 31, 2004, we had an unrealized gain of $6,774 as a result of
foreign currency translation adjustments.

Except as discussed above, the Company does not employ any other critical
accounting policies or estimates that are either selected from among available
alternatives or require the exercise of significant management judgment to
apply or that if charged are likely to materially affect future periods.

Results of Operations
---------------------
Three Months Ended March 31, 2004 compared with 2003
----------------------------------------------------
Revenues:  During the three months ended March 31, 2004, the Company reported
revenues of $260,761 compared to $100,956 for the three months ended March 31,
2003. This represents an increase overall of approximately 158% because of the
$250,833 increase in revenues of the Company's environmental masks being
produced and sold in Taiwan.

In addition, revenues have been generated in part from the sale of the
emergency CPR assistance device totaling $6,653 and $50,581 for the three
months ended March 31, 2004 and 2003, respectively, and revenues related to
Superstat totaling $3,275 and $50,375 for the three months ended March 31,
2004 and 2003, respectively. Superstat is a modified collagen hemostat for
which the Company has exclusive distribution rights to the U.S. government and
military.  Revenues related to sales in the United States decreased from 2003
to 2004 by approximately 90% due to recent decline in government orders.
Government orders, historically, have been sporadic based upon the timing of
their restocking requirements, although there are no specific guarantees as to
when or if the government will continue to re-order product.  For the three
months ended March 31, 2004 and 2003, the approximate percentage of revenues
derived from sales to the government were approximately 2% and 96%,
respectively.  In addition to competition from other companies that may offer
alternative products, governmental orders from the military are dependent on
current foreign affairs and international conflicts and the need for emergency
products in the US military.

Cost of Sales:  During the three months ended March 31, 2004, the Company
reported cost of sales of $182,779 compared to $64,101 for the three months
ended March 31, 2003.  This represents an increase of approximately 185%.
This increase is slightly higher than the corresponding increase in revenues
for the periods due to the lower profit margins associated with the
environmental mask sales in Taiwan.  The lower margins are due to the
additional distribution fees paid to Weise Labs, Inc., our manufacturing and
distribution partner in Taiwan.  Costs as a percentage of sales were 70% for
the three months ended March 31, 2004 compared to 64% for the three months
ended March 31, 2003.  The Company expects costs as a percentage of sales to
be approximately 60%-70% in the future unless significant changes occur in the
cost of materials.  The significant components of the Company's cost of sales
include actual product cost, including outsourced manufacturing and packaging,
freight and shipping, and royalties paid on revenues generated.





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Operating Expenses:  General and administrative expenditures decreased in the
first quarter of 2004 as compared to the first quarter of 2003, to $227,627
from $240,538, representing a decrease of approximately 5.4%.

This reduction from 2003 to 2004 was primarily due to the large decrease in
outside accounting, legal and managerial consulting, offset by an increase in
salaries and wages and other operating costs associated with the manufacturing
facility in Taiwan.  The Company issued no shares of common stock for services
rendered to outside consultants and lawyers during the three months ended
March 31, 2004.  Consulting expense, which was paid for through the issuance
of common stock, totaled $128,920 for the three months ended March 31, 2003.
The Company does not expect a significant increase in consulting expenses in
the near future.  The significant components of our operating expenses include
salaries and wages, consulting and other professional services, product and
liability insurance and office rent.

Research and development: Although not significant for the periods presented,
the Company expects research and development costs to increase sometime in the
future as the Company intends to bring additional products to market during
the next twelve months.  Future research and development costs for testing,
validation and FDA filings for these potential new products are estimated to
range from $25,000 to $35,000 during the next twelve months.  An additional
$20,000 to $30,000 may also be required for the commission of molds for these
potential new products.  The significant components of the Company's research
and development costs ordinarily include prototype development and materials,
governmental filings and laboratory testing.

Liquidity and Capital Resources
-------------------------------
The Company currently does not have and is not able to generate sufficient
cash from operations to sustain its business efforts as well as to accommodate
its growth plans.  It is management's intent to seek to create additional
revenues through the development and sales of its emergency respiration
equipment and its environmental masks through potential distribution
agreements currently being negotiated in Taiwan and Japan.  The Company is
also currently anticipating raising additional funds during the next six
months through the issuance of additional common shares in order to raise the
necessary capital to sustain operations until revenues are adequate to cover
the costs.

In addition, the Company may receive additional funds of up to approximately
$585,000 through the exercise of common stock warrants currently outstanding.
The Company is also prepared to enter into bridge loans with existing
shareholders during 2004, if necessary, to fund ongoing operations and to fund
the Company's planned research and development objectives, although no loan
agreements have currently been entered into.  These funds, if received, will
be used for ongoing operations and to fund the research and development
objectives as described below.

If funds are available, the Company intends to bring additional products to
market during the next twelve months, including the breathing circuit filters,
the ELVIS BVM bag, and the continued marketing and development of the personal
environmental masks as previously described.  The research and developments
costs associated with the ELVIS BVM device will be the most significant.





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The estimated expense for testing, validation and FDA filings for ELVIS will
be approximately $25,000. The commission of molds for the ELVIS BVM bag will
require approximately $20,000 to $30,000 over the next twelve months.

If additional funds are not raised during 2004 or if revenues do not increase
sufficient to cover the Company's operating costs, the Company will not have
the funds needed for these research and development costs.

The Company has accumulated a deficit of $8,393,816 as of March 31, 2004,
resulting from the continued losses since inception.  For this and other
reasons, our auditors for our most recent fiscal year ended December 31, 2003,
expressed substantial doubt in their report as to our ability to continue
operating as a going concern.

The Company, pursuant to its manufacturing agreement with Weise Labs, Inc.,
has used a portion of the funds raised during 2003 for additional equipment,
inventory and operating costs of approximately $300,000.  These costs were
funded using the proceeds raised from the various private placements during
2003.

Due to the increased exposure and liability for public entities, the cost of
our liability insurance has increased substantially over the past several
years.  The Company's insurance policies cover general/product, directors and
officers, and employment practices liability.  Currently, the cost of this
insurance coverage is approximately $72,000 annually.  The Company does not
expect the cost to increase substantially, however, over the next few years.

Cash used by our operating activities for the periods ended March 31, 2004 and
2003 was funded primarily by the sale of common stock for cash during 2003 and
shareholder advances.

The Company is continuing to focus on a marketing-driven sales effort of its
medical products and the environmental masks and associated filters,
particularly in the Asian markets, to increase revenues that will ultimately
cover total expenditures.

During our current fiscal year 2004, the Company expects that it will be able
to continue measures that will (i) reduce unnecessary cash outflows, (ii)
increase revenues through our improved marketing effort; and (iii) raise
working capital through the issuance of our stock for services and cash, or
other equity or debt financing.

The Company's business model is intended to be cost-efficient and emphasizes:
(1) in-house research and development;  (2) accumulation of intellectual
property assets;  (3) ownership of key production equipment; and (4)
outsourcing of all manufacturing, distribution, warehousing, and order
fulfillment. Accordingly, the Company benefits from low overhead, as well as
the pricing advantages inherent in proprietary specialty products.

The Company has recently begun to receive indications of increased interest in
their products from a number of medical product distributors and management
believes that this increased interest will lead to stronger financial
performance in the near future.






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During the three months ended March 31, 2004, the Company has been in
discussions with a large Asian multinational company, Itochu Techno Chemical,
Inc. (Itochu), a wholly owned Japanese subsidiary of Itochu Corporation
involved in chemical and related businesses, including air filtration, who has
shown interest in a possible distribution agreement for the Company's medical
products in Japan.  The Company and Itochu have been engaged in a cooperative
feasibility study surrounding the introduction of the Company's air filter
products and technologies into Japan.

On February 27, 2004, the Company and Itochu filed an application with the
Japanese Koseisho(the Ministry of Health and Welfare, similar to the U.S.
Federal Drug Administration).  Upon the approval by the Japanese Koseisho,
Itochu plans on entering into a long-term distribution agreement with the
Company to distribute the Company's air filtration products in Japan and
possibly other markets.  It is currently unknown, however, as to when or if
the application will be approved by the Japanese Koseisho.

In addition, the Company's environmental mask and associated filters are being
marketed by ET Mall, a large Taiwanese multimedia consumer goods marketer
which integrates five different shopping media (TV, catalogs, newspaper,
websites and broadcasting) in selling its products.  The products are expected
to be marketed by ET Mall in Taiwan, certain Chinese markets, and select
international markets with large ethnic Chinese populations.  It is currently
unknown, however, as to the ultimate success of ET Mall in marketing the
products.

The Company has also been invited to apply for participation in a Navy-funded
technology transfer project which encompasses filter technology.  If selected
and approved, the Company will build two filter product prototypes, both of
which will employ the Company's patented filter technology.  These prototypes,
which are expected to take approximately one month to build, are designed for
a large number of potential applications, including, but not limited to,
biohazard masks, transportation (aircraft, tanks, armored personnel carriers)
and buildings (military, industrial, office and residential). The prototypes
will then be tested over a period of time.  Assuming the successful completion
of prototype development and testing, the filter products would then be
produced by a U.S. Navy-approved manufacturer.

As discussed above, the Company is currently anticipating raising additional
funds during the next six months through the issuance of additional common
shares in order to raise the necessary capital to sustain operations until
revenues are adequate to cover the costs. These funds are currently needed in
order to facilitate the Company's long-term objectives.

Impact of Inflation
-------------------
At this time, we do not anticipate that inflation will have a material impact
on our current or future operations.












<PAGE>
<PAGE> 13
                              ITEM 3.
                       CONTROLS AND PROCEDURES

Our principal executive and principal financial officers have participated
with management in the evaluation of effectiveness of the controls and
procedures required by paragraph (b) of Rule 13a-15 or Rule 15d-15 under the
Exchange Act as of the end of the period covered by this report.  Based on
that evaluation, our principal executive and principal financial officers
believe that our disclosure controls and procedures (as defined in Rule 13a-
15(e) or Rule 15d-15(e) under the Exchange Act) are effective as of the end of
the period covered by the report.  There have been no changes in our internal
controls that have materially affected, or are reasonably likely to materially
affect, our internal controls over financial reporting during the period
covered by this report.

PART II
                         OTHER INFORMATION
                     ITEM 1 - LEGAL PROCEEDINGS

The Company is not subject currently, to any pending legal proceedings.

                 ITEM 2 - CHANGES IN SECURITIES

The Company did not issue any additional shares of common stock during the
three months ended March 31, 2004.  However, the Company's SB-2 registration
statement registering a total of 7,555,008 shares of common stock was declared
effective by the Securities and Exchange Commission on April 16, 2004.

           ITEM 3 - DEFAULTS BY THE COMPANY ON ITS 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

a. Exhibits

   Exhibit 31.1 - Certification of principal executive officer as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act Of 2002

   Exhibit 31.2 - Certification of principal financial officer as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act Of 2002

   Exhibit 32.1 - Certification of principal executive officer pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002

   Exhibit 32.2 - Certification of principal financial officer pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002

b. The following reports on Form 8-K were filed in the quarter ended March 31,
2004:

None


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<PAGE> 14

                                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.

  Emergency Filtration Products, Inc.


 Date: May 14, 2004                By: /s/Douglas K. Beplate
                                    Douglas K. Beplate, President

 Date: May 14, 2004                By: /s/Steve M. Hanni
                                    Steve M. Hanni, Chief Financial Officer