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

                                   Form 12b-25
                           NOTIFICATION OF LATE FILING

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

                      For Period Ended:   September 30, 2002
                                          ------------------
                       [  ] 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: ______________________________

  Read instruction (on back page) Before Preparing Form. Please Print or Type.
    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

Koala International Wireless Inc.
________________________________________________________________________
Full  Name  of  Registrant


________________________________________________________________________
Former  Name  if  Applicable

366 Bay Street, Suite 800
________________________________________________________________________
Address  of  Principal  Executive  Offices  (Street  and  Number)

Toronto, Ontario, Canada                     M5H 4B2
________________________________________________________________________
City,  State  and  Zip  Code

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)

          (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, 11-K, Form N-SAR, or portion thereof, will be
[x]       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 the Form 10-K, 11-K, 10-Q,
N-SAR,  or  the  transition report or portion thereof, could not be filed within
the  prescribed  time  period.  (Attach  Extra  Sheets  if  Needed)

There  has  been  an  abnormal  delay  in  obtaining information to complete the
Company's  records  for  its  year ended September 30, 2002.  All parties are
committed  to  completing  the  Company's  filing  in  an  expedient  fashion.

                                        (Attach  Extra  Sheets  if  Needed)

SEC  1344  (8-89)


PART  IV  -  OTHER  INFORMATION
(1)     Name  and  telephone  number  of  person  to  contact  in regard to this
notification.

K. Andrew White                         (416)                 596-8520 (281)
________________________________  ______________________  ______________________
 (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  reports) 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
earning  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.

                          Koala International Wireless Inc.
                          ---------------------------------
                  (Name of Registrant as Specified in Charter)

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

Date  December 31, 2002   By Miguel Caron, President and Director
      -----------------      ---------------------------------------------------

INSTRUCTION: The form may be signed by an executive officer of the registrant or
by  any  other  duly authorized representative. The name and title of the person
signing  the  form  shall  be  typed  or  printed  beneath the signature. If the
statement  is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign  on  behalf  of  the  registrant  shall  be  filed  with  the  form.

                                    ATTENTION
    Intentional misstatements or omissions of fact constitute Federal Criminal
                        Violations (See 18 U.S. C. 1001).

                              GENERAL INSTRUCTIONS

1.     This  form  is required by Rule 12b-25 (17 CFR 240.12b-25) of the General
Rules  and  Regulations  under  the  Securities  Exchange  Act  of  1934.

2.     One signed original and four conformed copies of this form and amendments
thereto must be completed and filed with the Securities and Exchange Commission,
Washington,  D.C.  20549,  in  accordance with Rule 0-3 of the General Rules and
Regulations  under  the Act. The information contained in or filed with the form
will  be  made  a  matter  of  public  record  in  the  Commission  files.

3.     A  manually signed copy of the form and amendments thereto shall be filed
with  each  national securities exchange on which any class of securities of the
registrant  is  registered.

4.     Amendments  to  the  notifications  must also be filed on form 12b-25 but
need  not  restate information that has been correctly furnished. The form shall
be  clearly  identified  as  an  amended  notification.

5.     Electronic  Filers.  This  form  shall  not  be used by electronic filers
unable  to  timely  file  a report solely due to electronic difficulties. Filers
unable  to submit a report within the time period prescribed due to difficulties
in  electronic  filing  should  comply  with  either  Rule  201  or  Rule 202 of
regulation S-T or apply for an adjustment in filing date pursuant to Rule 13 (b)
of  Regulation  S-T.