American Commerce Solutions, Inc. Announces Gains Over Prior Quarter

BARTOW, Fla., Jan. 16, 2004 -- American Commerce Solutions, Inc. (BULLETIN BOARD: AACS) has filed results of operations for the third quarter ending November 30, 2003 on Form 10QSB showing improvement over the prior quarter.

Daniel L. Hefner, President and Chief Executive Officer of American Commerce Solutions, Inc. stated, "We are pleased to announce that our third quarter results show a continuing improvement in our financial condition in both operations and balance sheet. Even with some sluggishness in the economic conditions of our market area, advances continue to be made that reflect the professionalism and dedication of our management and labor force."

"Of paramount importance to our stockholders is a single quarter increase in stockholder's equity of 18.8% or $545,000. Current liabilities were reduced by $333,000 or 17.8%, while current assets grew by $59,000 or 12.8%. The significance of these numbers is that it reflects the balance sheet management plan of debt reduction implemented by the Board of Directors," Hefner commented.

Hefner continued, "From an operational perspective, third quarter sales increased by 14.8% to $489,878 from $426,650 in the prior quarter. The net losses from operations have decreased by $13,000. Although we are not pleased with continuing losses, we do believe that the changes in operational direction at International Machine and Welding, Inc., coupled with the addition of Chariot Manufacturing through acquisition, have set the stage for continued improvement and full implementation of the company's business plan."

As reported in prior release, "The Board of Directors of American Commerce Solutions, Inc. has endorsed and implemented, through an experienced management team, a program of sales and operation that places emphasis on generating sales that make use of the more unique machinery in the shop. A horizontal lathe capable of turning a 55-foot long metal shaft with an 11-foot outside diameter and a vertical boring mill that can hold a component equivalent to a full size sports utility vehicle are just two of the pieces of equipment that make International Machine and Welding, Inc. an industry standout in the Southeast."

  The machines referenced may be seen at the company website,

                               WWW.AACSSYMBOL.COM

"The Board of Directors is committed to continue to reduce debt, improve cash flow, cut losses and build on solid fundamentals. We expect a stronger fourth quarter and a banner year barring any unforeseen circumstances," Hefner said.

Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995: The statements contained in this release that are not historical, are forward-looking statements that are subject to risks and uncertainties that could cause results to differ materially from those expressed in the forward- looking statements, including but not limited to, certain delays and risks detailed from time to time in the company's filings with the Securities and Exchange Commission.