SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 12b-25

                       Commission File Number 33-55254-01

                           Notification of Late Filing


(Check One):

[] Form 10-K  [] Form 20-F  [] Form 11-K  [X] Form 10-Q  [] Form N-SAR

For Period Ended:          September 30, 2003

         [] Transition Report on Form 10-K
         [] Transition Report on Form 20-F
         [] Transition Report on Form 11-K
         [] Transition Report on Form 10-Q
         [] Transition Report on Form N-SAR

For the Transition Period Ended:



Nothing  in this  form  shall be  construed  to imply  that the  Commission  has
verified any information contained herein.



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


                         Part I - Registrant Information

Full Name of Registrant             W-WAVES USA, INC.

Former Name if Applicable

         2500, Daniel-Johnson blvd., suite 1108
         Address of Principal Executive Office (Street and Number)

         Laval (Quebec) Canada H7T 2P6
         City, State and Zip Code



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                        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;

     [X]  (b) The subject annual report,  semi-annual report,  transition report
          on Form 10-K,  Form 20-F,  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 or 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 file
within the prescribed period.

            Management is finalizing the document to ensure accuracy.

                           Part IV - Other Information

     (1)  Name and  telephone  number of person  to  contract  in regard to this
          notification.

         Jean-Luc Amez             (450)                      686-8081
         (Name)                    (Area Code)                (Telephone Number)

     (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 the 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 why a  reasonable
estimate of the results cannot be made.

                                W-WAVES USA, INC.
                  (Name of Registrant as specified in charter)

has  caused  this  notification  to be signed on its  behalf by the  undersigned
thereunto duly authorized.


Date November 13, 2003            By /s/   Jean-Luc Amez
                                     Jean-Luc Amez, President, CEO, CFO


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