                               UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION

                           WASHINGTON, D.C. 20549

                        NOTIFICATION OF LATE FILING

                      Commission File Numbers: 0-23812

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

                   For the Period Ended December 31, 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:

___________________________________________________________________________

         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
___________________________________________________________________________

                     Advanced Recycling Sciences, Inc.
___________________________________________________________________________
                          Full Name of Registrant

                                    N/A
___________________________________________________________________________
                         Former Name if Applicable

              University Towers, 4199 Campus Drive, Suite 550

___________________________________________________________________________
              Address of Principal Office (Street and Number)

                          Irvine, California 92612
___________________________________________________________________________
                          City, State and Zip Code


                    PART II - - RULES 12b25 (b) and (c)

If the subject report could not be filed without reasonable effort or
expense and Advanced Recycling Sciences, Inc. seeks relief pursuant to Rule
12b25 (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;

     [x]  (b)  The subject annual report, semi-annual report, transition
               report on Form 10-K, 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 the Form 10-K and Form
10-KSB, 20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the transition report
or portion thereof, could not be filed within the prescribed time period.
(ATTACH EXTRA SHEETS IF NEEDED).

Advanced Recycling Sciences, Inc. has been unable to complete the
preparation of its financial statements due to delays in gathering
information required to complete the preparation of financial statements.

                       PART IV - - OTHER INFORMATION

1.   Name and telephone number of persons to contact in regard to this
     notification.

     Richard T. Ludlow        (801)                    355-1341
     -------------------      ------------        --------------------
          (Name)              (Area Code)         (Telephone Number)

2.   Have all other periodic reports required under Section 13 or 15 (d) of
     the Securities and 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 Advanced Recycling Sciences, Inc. was
     required to file such report be filed?  If answer is no, identify
     report(s).
               [X]  Yes       [ ]  No

3.   Is it anticipated that any significant change in results or operations
     form 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 separate, state the reasons why a reasonable
estimate of the results cannot be made.

                     Advanced Recycling Sciences, 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: April 1, 2003      By:  /S/ Ehrenfried Liebich
                              ________________________________________
                              Ehrenfried Liebich, Chief Executive Officer

INSTRUCTION: The form may be signed by an executive officer of Advanced
Recycling Sciences, Inc. 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 Advanced
Recycling Sciences, Inc. by an authorized representative (other than an
executive officer), evidence of the representative's authority to sign on
behalf of Advanced Recycling Sciences, Inc. shall be filed with the form.

                                 ATTENTION

___________________________________________________________________________

      INTENTIONAL MISSTATEMENTS OR OMISSION OF FACT CONSTITUTE FEDERAL
                  CRIMINAL VIOLATIONS (SEE 18 U.S.C. 1001)

___________________________________________________________________________



