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, 2003
                                       OR
   [ ]TRANSITION REPORT UNDER SECTION 13 OF 15(d) OF THE EXCHANGE ACT OF 1934

          From the transition period from ___________ to ____________.

                         Commission File Number 0-23819


                            COLE COMPUTER CORPORATION
        -----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

                                Nevada 76-0547762
                                -----------------
         (State or other jurisdiction)(IRS Employer Identification No.)

              5577 N.W. Expressway, Oklahoma City, Oklahoma 73132
              ---------------------------------------------------
                    (Address of principal executive offices)

                                 (405) 721-7600
                          ---------------------------
                          (Issuer's telephone number)

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

     Indicate  by  check  mark  whether  the  registrant  (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
                                      ---     ---

As  of  March  31,  2003  19,387,400  shares of, Common Stock of the issuer were
outstanding,  4,000,000  of  which  were  held  in  treasury  by  Cole  Computer
Corporation.

Transitional  Small  Business  Disclosure  Format  (Check  one):  Yes [ ] No [x]


<PAGE>

                            COLE COMPUTER CORPORATION
                                  FORM 10-QSB

                                      INDEX

                         Part I - Financial Information

Item 1.     Financial Statements                                              1

Item 2.     Management's  Discussion  and  Analysis
              or  Plan  of  Operation                                         6

Item 3:     Controls and Procedures                                           7





                          Part II - Other Information


Item 6:     Exhibits and Reports on Form 8-K                                  8

            Signatures                                                        8






















<PAGE>
                            COLE COMPUTER CORPORATION
                                  BALANCE SHEET
                                 March 31, 2003

                                     ASSETS
<TABLE>
<CAPTION>
Current  assets:
<S>                                                                <C>
     Cash                                                          $     52,810
     Accounts receivable - trade,  net  of  allowance  for
          doubtful  accounts  of  $5,000                                 65,331
     Accounts  receivable  -  other                                      16,287
     Product  warranty  receivable                                       66,285
     Inventory                                                          330,742
     Prepaid  expenses                                                   60,306
                                                                   ------------
          Total  current  assets                                        591,761
                                                                   ------------

Property and equipment, less accumulated depreciation
  of  $318,700                                                          200,709
                                                                   ------------

          Total  Assets                                            $    792,470
                                                                   ============

                 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Current  liabilities:
     Notes  payable                                                $    102,900
     Current portion of long-term debt and capital lease
          obligations                                                    81,675
     Accounts  payable  -  affiliate                                    353,234
     Accounts  payable  -  other                                        136,560
     Accrued  expenses                                                  143,163
                                                                   ------------
          Total  Current  Liabilities                                   817,532
                                                                   ------------

Long-term  debt
     Note  payable  to  affiliate                                       338,272
     Long-term  debt  and  capital  lease  obligations
          net  of  current  portion  shown  above                        61,508
                                                                   ------------

                                                                        399,780
                                                                   ------------

          Total  Liabilities                                          1,217,312
                                                                   ------------

Commitments  and  Contingencies                                               -

Stockholders'  Equity  (Deficit):
     10%  cumulative  preferred  stock,  $100  par
       value,  10,000,000  shares  authorized,
       0  shares  issued  and  outstanding                                    -

     Preferred  stock,  no  par  value,  10,000,000
       shares  authorized,  0  shares  issued  and
       outstanding                                                            -

     Common  stock,  $.001  par  value,  80,000,000
       shares  authorized,  19,387,400
       shares  issued  and  outstanding                                  19,387
     Paid  in  capital                                                2,828,321
     Deficit                                                         (3,268,550)
     Less:  treasury  stock,  4,000,000  shares at cost                  (4,000)
                                                                   ------------
         Total  Stockholders'  (Deficit)                               (424,842)
                                                                   ------------

Total  Liabilities  and  Stockholders'  Equity  (Deficit)          $    792,470
                                                                   ============
</TABLE>

            See accompanying notes to interim financial statements.

                                        1
<PAGE>

                            COLE COMPUTER CORPORATION
                          STATEMENTS OF INCOME (LOSS)
               For the Three Months Ended March 31, 2003 and 2002


<TABLE>
<CAPTION>
                                                          2003          2002
                                                      -----------   -----------
<S>                                                   <C>           <C>
REVENUES                                              $ 1,641,334   $ 2,787,695

COST  OF  SALES                                         1,341,318     2,247,025
                                                      -----------   -----------

     GROSS  MARGIN                                        300,016       540,670
                                                      -----------   -----------

Costs  and  expenses:
     Selling  expenses                                    266,030       383,463
     General  and  administrative                         187,751       148,823
     Interest  expense                                     10,659         7,293
                                                      -----------   -----------

          Total  expenses                                 464,440       539,579
                                                      -----------   -----------

          Income  (loss)  before  income  taxes          (164,424)        1,091
                                                      -----------   -----------

Income  tax  expense  (benefit):
     Income  tax  expense                                       -         3,354
     Income  tax  (benefit)                                     -        (3,354)

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

Net  income  (loss)                                   $  (164,424)  $     1,091
                                                      ===========   ===========
Earnings  per  share:

     Basic  and  diluted  income  (loss)              $     (0.01)  $         -
                                                      ===========   ===========

     Weighted  average  shares  outstanding            19,387,400    15,962,400
                                                      ===========   ===========
</TABLE>

            See accompanying notes to interim financial statements.

                                        2
<PAGE>

                            COLE COMPUTER CORPORATION
                            STATEMENTS OF CASH FLOWS
               For the Three Months Ended March 31, 2003 and 2002


<TABLE>
<CAPTION>
                                                          2003          2002
                                                      -----------   -----------
Cash  Flows  from  Operating  Activities:
<S>                                                   <C>           <C>
     Net income (loss)                                $  (164,424)  $     1,091
     Adjustments to reconcile net income to net
          cash (used in) operating activities:
               Depreciation                                22,936        24,367
               Provision for bad debts                          -         2,500
     Change in cash from operating assets and
     liabilities:
               Accounts receivable-trade                   40,469        27,535
               Accounts receivable-affiliate                    -        12,340
               Accounts receivable-other                   (1,002)      (24,975)
               Product warranty receivable                (20,310)       23,347
               Inventory                                   29,897        15,044
               Other current assets                       (13,031)         (432)
               Accounts payable                             1,910      (660,554)
               Accounts payable-affiliate                  61,590       (34,178)
               Accrued expenses                            (9,380)      (13,521)
                                                      -----------   -----------

Net cash (used in) operating activities                   (51,345)     (627,436)
                                                      -----------   -----------

Cash  Flows  from  Investing  Activities:
     Purchase of equipment                                 (4,784)       (5,302)
                                                      -----------   -----------

Net cash (used in) investing activities                    (4,784)       (5,302)
                                                      -----------   -----------

Cash  Flows  from  Financing  Activities:
     Proceeds from notes payable-affiliate                      -       300,000
     Principal payments on notes and capital
       leases payable                                     (37,279)       (5,929)
                                                      -----------   -----------

Net cash provided by (used in) financing activities       (37,279)      294,071
                                                      -----------   -----------

Net change in cash                                        (93,408)     (338,667)

CASH, beginning of period                                 146,218       464,107
                                                      -----------   -----------

CASH, end of period                                   $    52,810   $   125,440
                                                      ===========   ===========

Supplemental Disclosures of Cash Flow Information:
     Interest  paid                                   $     6,111   $     5,293
</TABLE>


            See accompanying notes to interim financial statements.

                                        3
<PAGE>

                            COLE COMPUTER CORPORATION
                NOTES TO INTERIM CONDENSED FINANCIAL STATEMENTS
                                 March 31, 2003
                                  (Unaudited)


NOTE  1  -  PRESENTATION

The  balance  sheet  of  Cole Computer Corporation (the Company) as of March 31,
2003,  and  related  statements  of  operations  and  cash flows for the interim
periods  ended  March  31,  2003  and  2002  included in the condensed financial
statements  have  been  prepared by the Company without audit. In the opinion of
management,  the  accompanying  financial  statements  include  all  adjustments
(consisting  of normal, recurring adjustments) necessary to summarize fairly the
Company's  financial position, results of operations and cash flows. The results
of  operations  for  the  three months ended March 31, 2003, are not necessarily
indicative  of  the results of operations for the full year or any other interim
period.  The  information  included  in  this  Form  10-QSB  should  be  read in
conjunction  with  Management's Discussion and Analysis and financial statements
and  notes  thereto  included  in Cole Computer Corporation's December 31, 2002,
Form  10-KSB.

NOTE  2  -  GOING  CONCERN

The  accompanying  financial  statements were prepared assuming the Company is a
going  concern.  For the three months ended March 31, 2003, the Company incurred
a  loss  of  ($164,424),  had a working capital deficit of ($225,771), and had a
deficit  net  worth  of ($424,842) as of March 31, 2003.  This gives substantial
doubt about the Company's ability to continue as a going concern.  The financial
statements  do  not  include  any adjustments relating to the recoverability and
classification  of  recorded  assets,  or  the  amounts  and  classification  of
liabilities  that might be necessary in the event the Company cannot continue in
existence.

In  view  of  these matters, realization of a major portion of the assets in the
accompanying  balance  sheet  is  dependent  upon  continued  operations  of the
Company,  which  in  turn  is  dependent  upon the Company's ability to meet its
financing  requirements,  and  the success of its future operations.  Management
believes  that  actions  presently being taken to revise the Company's operating
and  financial  requirements provide the opportunity for the Company to continue
as  a  going  concern.

NOTE  3  -  RETAIL  STORES  -  CLOSINGS  AND  AGREEMENTS

Late  in  the  first  quarter of 2003, the Company closed three under-performing
stores.  Inventory  and  certain depreciable assets were removed from the stores
and  transferred  to  other  remaining  stores.

Effective  April  1, 2003, the Company entered into a contractual agreement with
the owner of two retail stores which had previously been jointly operated by the
Company  and  this  owner.  In  accordance with the terms of this agreement, the
Company  is  to  provide  the  owner with $20,000 of inventory. In addition, the
Company  will  receive a commission of 8% of the retail sales price of inventory
sold.  Any inventory purchased by the owner in excess of $20,000 will have terms
of  net  five  days.

NOTE  4  -  RELATED  PARTY  TRANSACTIONS

Related  Supplier
-----------------

The  Company  purchases  inventory  from  an  entity controlled  by  a member of
management  and the board of directors.  Purchases of inventory from this entity
during  the  three months ended March 31, 2003 totaled approximately $1,212,163.
Additionally,  the  financial statements include accounts payable to this entity
of  $353,234  at  March  31,  2003.

The  supply  agreement  stipulates  that  this  entity  will  provide  inventory
to  the Company's various retail operations on a just-in-time basis, and perform
other  administrative  duties  related  to  inventory.  In  accordance with this
agreement,  this entity also agrees to provide the Company with a credit line of
$250,000 for inventory purchases.  In exchange for these duties, the Company has
agreed to pay a fixed rate over the entity's cost of inventory on all purchases.
This  agreement  will continue until cancelled by either party by 90 day written
notice.

Common  Stock
-------------

Included  in  accrued  liabilities  is  an amount of $22,500 attributable to the
compensation  provisions  of  the executive contract between the Company and the
chief  executive officer.  This amount is due to the accrual of the compensation
amount  for  500,000  shares of common stock that are issuable under a provision
related  to profitability for the fourth quarter of 2002.  As of March 31, 2003,
these  shares  have  not  been  issued.



                                        4

<PAGE>
Note  5  -  Common  Stock  Options

As  of  March 31, 2003, the Company has a stock-based compensation plan which is
described  below.  The  Company  applies  APB  25 and related interpretations in
accounting  for its plan.  Compensation for services that a corporation receives
under  APB  25  through stock-based compensation plans should be measured by the
quoted  market  price  of  the stock at the measurement date less the amount, if
any,  that  the  individual  is  required  to  pay.  No compensation expense was
recorded  during  the  three months ended March 31, 2003 and 2002 related to its
stock  option  plan  under  APB  25.  If  the  Company  had elected to recognize
compensation based on the fair value of the options granted at the grant date as
prescribed  by "Statement of Financial Accounting Standards No. 123 ("SFAS 123")
Accounting  for  Stock-Based  Compensation",  net  earnings and net earnings per
share would have decreased the pro forma amount shown below for the three months
ended  March  31,  2003  and  2002.

<TABLE>
<CAPTION>
                                                           For the Three  Months
                                                             Ended  March  31,
                                                           --------------------
                                                              2003       2002
                                                           ----------  --------
<S>                                                        <C>         <C>
Net  earnings (loss) applicable to stockholders            $(164,424)  $  1,091

Deduct:  Total stock-based compensation expense
  determined under fair value based method for
  all  awards,  net  of related tax effects                   (3,341)    (4,197)
                                                           ---------   --------
Pro  forma  net  earnings  (loss)                          $(167,765)  $ (3,106)
                                                           =========   ========
</TABLE>

<TABLE>
<CAPTION>
                                                           For the Three  Months
                                                             Ended  March  31,
                                                           --------------------
                                                              2003       2002
                                                           ----------  --------
Earnings  per  share:
<S>                                                        <C>         <C>
  Basic  -  as  reported                                   $   (0.01)  $   0.00
                                                           =========   ========
  Basic  -  pro  forma                                     $   (0.01)  $   0.00
                                                           =========   ========

  Diluted  -  as  reported                                 $   (0.01)  $   0.00
                                                           =========   ========

  Diluted  -  pro  forma                                   $   (0.01)  $   0.00
                                                           =========   ========
</TABLE>

The  fair value of each option grant is estimated on the date of the grant using
the  Black-Scholes  option pricing model with the following assumptions used for
grants:  weighted  average  risk free interest rate of 3.74%; no dividend yield;
volatility  of  60%;  and  expected  life of five years.  The fair values of the
options  were  based on the difference between the present value of the exercise
price  of  the  option  and  the estimated fair value price of the common share.

The  intent  of the Black-Scholes option valuation model is to provide estimates
of fair values of traded options that have no vesting restrictions and are fully
transferable.  Option  valuation  models  require  the  use of highly subjective
assumptions including expected stock price volatility.  The Company has utilized
the  Black-Scholes  method  to  produce the pro forma disclosures required under
SFAS 123.  In management's opinion, existing valuation models do not necessarily
provide  a  reliable  single  measure  of  the  fair value of its employee stock
options  because  the  Company's   employee  stock  options  have  significantly
different  characteristics  from  those of traded options and because changes in
the  subjective input assumptions can materially affect the fair value estimate.
The  effects  of applying SFAS 123 in the pro forma are not indicative of future
amounts.

The  Company  established a stock option plan effective September 1, 2001, which
allows  current  (and  certain  former) employees, officers and directors of the
Company  to  acquire  shares of the Company's authorized common stock.  The plan
offers  participants an option to purchase shares of the Company common stock at
a fixed price of $.11 per share for a period of five years from the inception of
the  plan.  The  number  of shares available to each individual is determined by
the  length  of service to and position with the Company, including service with
the  Company's predecessor company, ESCI, up to the date of the plan.  The Board
of  Directors,  upon  giving  90  days  notice,  reserves the right to modify or
discontinue  the  plan  based  upon  business  necessity.

                                        5
<PAGE>

Item  2.  Management's  Discussion  &  Analysis

The  discussion and analysis contained herein should be read in conjunction with
the  preceding  financial  statements  and  the  information  contained  in  the
Company's  Form  10-QSB  as  amended.  Except  for  the  historical  information
contained  herein,  the  matters  discussed  in this Form 10-QSB contain 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  the  Private Securities Litigation Reford Act of 1995, including,
among  others  (i) expected changes in the Company's revenues and profitability,
(ii)  the  effects  of  cost-reduction  measures,  (iii)  prospective  business
opportunities  and  (iv)  the  Company's  strategy for improving and funding its
business,  that  are  based  on  management's  beliefs  and assumptions, current
expectations,  estimates,  and  projections.  Statements that are not historical
facts, including, without limitation, statements which are preceded by, followed
by,  or  include the words "believes," "anticipates," "plans," "expects," "may,"
"should"  or  similar  expressions  are forward-looking statements.  Many of the
factors  that will determine the Company's future results are beyond the ability
of the Company to control or predict.  These statements are subject to risks and
uncertainties  and,  therefore,  actual  results  may  differ  materially.  All
subsequent  written  and  oral  forward-looking  statements  attributable to the
Company,  or  persons  acting  on  its  behalf, are expressly qualified in their
entirety  by  these cautionary statements.  The Company disclaims any obligation
to update any forward-looking statements whether as a result of new information,
future  events,  or  otherwise.

Important  factors  may  include,  but  are  not limited to: the risk of intense
competition  by  much  larger  companies, the inability of the Company to insure
adequate  capital  resources,  limited sources for inventory, as well as general
market conditions, labor and pricing, and other risks detailed from time to time
in  the  Company's  SEC reports, copies of which are available upon request from
the  Company.

                                QUARTERLY RESULTS

Revenues  for  the three months ended March 31, 2003, decreased by $1,146,361 or
41% to $1,641,334 from $2,787,695 for the corresponding period of the prior year
due  primarily  to sales softness, economic conditions in the personal computing
industry,  competitive factors, pricing pressures, war issues, company lay offs,
the  closing  of  three  retail  outlets,  and  unavailable  inventory.

The  Company  experienced  a  decrease in the cost of sales for the three months
ended  March  31,  2003,  of  $905,707  or  a  40%  decrease  from $2,247,025 to
$1,341,318.  Management  attributes  the decrease in cost of sales for the three
months  ended  March  31,  2003,  to  the  decrease  in retail sales for reasons
previously  stated.

Selling  expenses  for  the  three  months  ended  March  31, 2003, decreased by
$117,433  or  31%  to $266,030 from $383,463 for the corresponding period of the
prior  year. The decrease is primarily attributable to a decrease in advertising
expenses.  Reduction  in  wages also contributed significantly to this decrease,
primarily  due  to  the  closings  of  three  retail  stores.

General  and  administrative expenses for the three months ended March 31, 2003,
increased  by  $38,928  or  26%  to $187,751 from $148,823 for the corresponding
period  of the prior year. An increase in legal fees, wage costs associated with
a  labor dispute, costs associated with the closing of three retail outlets, and
costs  associated  with  the  reduction  of the workforce all contributed to the
increase  in  general  and  administrative  expenses  for  the  quarter.

For the three months ended March 31, 2003, the Company experienced a net loss of
($164,424)  compared  to  a net profit of $1,091 for the corresponding period of
the  prior  year  for reasons enumerated above. Late in the quarter, the Company
closed  three  underperforming  retail  locations  in  Edmond, Oklahoma, Norman,
Oklahoma,  and  Springdale,  Arkansas.  These  closings  led  to  a reduction in
revenue,  however,  the  savings  associated  with  these  closings  will not be
realized  until  the  second  quarter  of  2003.

DIT  Incorporated,  through  the  Cole/DIT  agreement,  is the major supplier of
product  to  Cole. DIT is providing a just-in-time/warehouse operation dedicated
to  Cole,  with pricing at average cost of products to DIT. This should continue
to  reduce  administrative  costs  through more efficient operations and lead to
improved  profitability  in  the  future.

During  the  previous year, management announced that the Company would continue
its  efforts  to  increase  sales through continued training of sales personnel,
providing  quality  products  and  continued  emphasis on reducing overhead. The
Company  has  accomplished  much  of  this  and  will  continue  to  do  so. The
aforementioned  changes  are  continuing examples of the Company's commitment to
attaining  and  sustaining  profitability.  The  Company  intends to continue an
aggressive  value  pricing strategy while evaluating our competition to maximize
profit  margins.


                                       6

<PAGE>
             FACTORS AFFECTING THE COMPANY'S BUSINESS AND PROSPECTS

There are numerous factors that affect the Company's business and the results of
its  operations. These factors include general economic and business conditions;
the  level  of  demand  for  the  Company's products and services; the level and
intensity  of  competition  in the technology industry and the pricing pressures
that have resulted; the ability of the Company to manage its inventory levels to
minimize excess inventory, declining inventory values and obsolescence. Cole has
encountered  aggressive  competition from numerous and varied competitors in all
areas  of  our  business,  and  we compete primarily on the basis of technology,
performance,  price, quality, reliability, brand, distribution, customer service
and  support.

Further,  Cole may have to continue to lower the prices of many of our products,
services  and  support  to  stay  competitive,  while at the same time trying to
maintain or improve revenue and gross margins. Because of these factors, as well
as  other  variables affecting our operating results, past financial performance
should  not  be  considered  a  reliable indicator of future performance and any
investors  should  not  use historical trends to anticipate results or trends in
future  periods.


Item  3.  Controls  and  Procedures


Our  Chief  Executive  Officer  and  Chief Financial Officer are responsible for
establishing  and maintaining internal controls and have designed these controls
to  ensure  that  material  information,  financial  or  otherwise,  relating to
accounting  and  financial reporting of our operations and activities, were made
known to them in their capacities as executive officers, particularly during the
period  that  this  report was prepared. These executive officers have evaluated
the  effectiveness of our internal controls within the preceding 90 days of this
Report,  having  concluded that our internal controls were fully effective as of
the  date of this report, and there were no significant deficiencies or material
weaknesses  discovered  and  have  reported  this conclusion to our auditors. In
conducting  their  evaluation of our internal controls, these executive officers
did  not discover any fraud that involved management or other employees who have
a  significant  role  in  our  internal  controls.  Furthermore,  there  were no
significant  changes  in  our  internal  controls or in other factors that could
significantly  affect  our  internal  controls  subsequent  to the date of their
evaluation.  Because  no  significant  deficiencies  or material weaknesses were
discovered,  there  were  no  necessary  corrective  actions  taken  to  correct
significant  deficiencies  and  material  weaknesses  in  our internal controls.











                                       7

<PAGE>

PART  II  -  OTHER  INFORMATION


ITEM  6:  Exhibits  and  Reports  on  Form  8-K

(a)  Exhibits

     Exhibit  No.     Description  of  Exhibit
     31.1             Rule  13a-14(a)  Certifications
     32.1             Section  1350  Certification

(b)  Reports  on  Form  8-K

     None


                                   SIGNATURES

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


                                            COLE  COMPUTER  CORPORATION
Date:  May  15,  2003

                                            By:/s/John  Ruth
                                               ---------------------------------
                                               John  Ruth
                                               President
































                                        8

<PAGE>
Exhibit  31.1


                                  CERTIFICATION
                           PURSUANT  TO  SECTION  13a-14
                OF  THE  SECURITIES  EXCHANGE  ACT  OF  1934  AS  AMENDED


I  Dyon  Tang  certify  that:

     1.  I  have  reviewed  this  quarterly  report  on  Form  10-QSB  of  Cole
Computer Corporation.

     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 circumstances under which such statements were
made,  not  misleading  with  respect  to  the  period covered by this quarterly
report;  and

     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  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  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.  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  function):

          (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.  The registrant's other certifying officers and I have indicated in this
quarterly  report  whether  or  not  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.


                                          /s/Dyon  Tang
Date:  May  15,  2003                     --------------------------------------
                                          Dyon  Tang,  Chief  Executive  Officer



                                         9

<PAGE>
Exhibit  31.1

                                  CERTIFICATION
                           PURSUANT TO SECTION 13a-14
                OF THE SECURITIES EXCHANGE ACT OF 1934 AS AMENDED


I  Lyndel  Lackey  certify  that:

     1.  I  have  reviewed  this  quarterly  report  on  Form  10-QSB  of  Cole
Computer Corporation.

     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 circumstances under which such statements were
made,  not  misleading  with  respect  to  the  period covered by this quarterly
report;  and

     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  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  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.  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  function):

          (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.  The registrant's other certifying officers and I have indicated in this
quarterly  report  whether  or  not  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.


                                          /s/Lyndel  Lackey
Date:  May  15,  2003                     --------------------------------------
                                          Lyndel  Lackey,  Chief  Financial
                                            Officer


                                         10

<PAGE>
Exhibit  32.1

                    CERTIFICATION PURSUANT TO 18 U.S.C. 1350
         (As adopted pursuant to 906 of the Sarbanes-Oxley Act of 2002)

     For  the  Quarterly  Report  of Cole Computer Corporation (the "Company")on
Form  10-QSB  for  the  period  ending  March  31,  2003,  (the  "Report"),  the
undersigned
Chief  Executive  Officer  and  Chief  Financial  Officer  of the Company hereby
certify  that:

(i)     the  Report  fully  complies  with  the requirements of Section 13(a) or
15(d)  of  the  Securities  Exchange  Act  of  1934,  and
(ii)     the  information  contained  in  the  Report  fairly  presents,  in all
material  respects,  the  financial  condition  and results of operations of the
Company  as  of  and  for  the  periods  covered  in  the  Report.


Dated:  May  15,  2003


/s/Dyon  Tang
--------------------------------------
Dyon  Tang,  Chief  Executive  Officer



/s/Lyndel  Lackey
------------------------------------------
Lyndel  Lackey,  Chief  Financial  Officer

A  signed  original  of  this written statement required by Section 906 has been
provided  to  Cole Computer Corporation and will be retained by it and furnished
to  the  Securities  and  Exchange  Commission  or  its  staff  upon  request.

[This  Section  906  certification accompanies the Report, but is not "filed" as
part  of  the
Report.]















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