UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12B-25

                            SEC FILE NUMBER 333-85787

                           NOTIFICATION OF LATE FILING

                                  CUSIP NUMBER

      (Check One): [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [X] Form 10-Q
                                 [ ] Form N-SAR

                       For Period Ended: December 31, 2002

 If the notification relates to a portion of the filing checked above, identify
                the Item (s) to which the notification relates:

PART  I  -  REGISTRATION  INFORMATION

TRADING  SOLUTIONS.COM,  INC.
2  Rodeo  Court,  Toronto,  Ontario
Canada  M2M  4M3

PART  II  -  RULES  12B-25  (B)  AND  (C)

If  the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be  completed.  (Check  box  if  appropriate)  [X]

(a)  The  reasons  described in reasonable detail in Part III of this form could
not  be  eliminated  without  unreasonable  effort  or  expense;

(b)  The  subject  annual  report, semi-annual report, transition report on Form
10-K,  Form  20-F or 11-K or Form N-SAR, or portion thereof, will be filed on or
before  the  fifteenth  calendar  day  following the prescribed due date; or the
subject  quarterly  report of transition report on Form 10-Q, or portion thereof
will  be  filed on or before the fifth calendar day following the prescribed due
date;  and


(c) The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. PART III - NARRATIVE State below in reasonable detail the reasons why Form 10-K, 20-F, 11-K, 10-Q, N-SAR, or the transition report or portion thereof could not be filed within the prescribed time period. The Company was unable to complete and obtain required financials and other information without unreasonable effort and expense. PART IV - OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification Ralph Moyal, (416) 512-2356 (2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed If answer is no, identify report(s). [x] Yes [ ] No (3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof. [ ] Yes [X] No If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons way a reasonable estimate of the results cannot be made. Trading Solutions.com, Inc. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized. Date: February 14, 2003 By: /s/ Ralph Moyal - ----------------------- Ralph Moyal President and Chief Financial Officer