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<P align="center"><FONT size="2"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B>
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<P align="center"><FONT size="2"><B>FORM 8-K</B>
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<P align="center"><FONT size="2"><B>CURRENT REPORT</B>
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<P align="center"><FONT size="2"><B>Pursuant to Section&nbsp;13 OR 15(d) of The Securities Exchange Act of 1934</B>
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<P align="center"><FONT size="2"><B>Date of Report: <U>October&nbsp;31, 2001</U></B><BR>
(Date of earliest event reported)
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<P align="center"><FONT size="4"><B>International Absorbents Inc.</B></FONT><BR>
<FONT size="2">(Exact name of Registrant as specified in its charter)
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        <TD align="center" valign="top"><FONT size="2">Province of British Columbia, Canada</FONT></TD>
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0-15673
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(Commission file number)
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        <TD align="center" valign="top"><FONT size="2">(IRS Employer Identification No.)</FONT></TD>
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        <TD align="center" valign="top"><FONT size="2">1569 Dempsey Road, North Vancouver, British Columbia, CANADA</FONT></TD>
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V7K 1S8</FONT></TD>
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        <TD align="center" valign="top"><FONT size="2">(Address of Principal Executive Office)</FONT></TD>
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(Zip Code)</FONT></TD>
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<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registrant&#146;s telephone number, including area code <U>(604)&nbsp;681-6181</U>

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<P align="center"><FONT size="2">not applicable<BR>
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<P align="center"><FONT size="2">(Former name or former address, if changed since last report)<BR>
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<P align="left"><FONT size="2"><B>ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registrant report of any other event which it deems of importance to its security holders.</B>
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<P><FONT size="2">International Absorbents Inc. (the &#147;Registrant&#148;) a British Columbia, Canada
Corporation, has filed an amendment to the 3rd quarter Financial Statements for
the period ended October&nbsp;31, 2001 on SEC Form&nbsp;10-QSB/A. The amendment will
reflect a change in the comparative tables of the Income Statement for the 3
months and 9&nbsp;months ended October&nbsp;31, 2000. There are no changes to the
current quarter results.
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<P><FONT size="2">The deferred tax provision is amended to reflect the change in reporting for
the comparative periods ending October&nbsp;31, 2000. The Company had changed its
reporting from Canadian GAAP to US GAAP at fiscal year end January&nbsp;31, 2001.
As a result, the recast of the reported comparative financial results did not
incorporate the change in reporting.
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<P><FONT size="2">The foregoing matter is further described in the press release issued by the
Company on December&nbsp;12, 2001, a copy of which is filed herewith as Exhibit
99.1. The restated comparable financial information for the three months and
nine months ended October&nbsp;31, 2000 is included as part of the press release.
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<P align="left"><FONT size="2"><B>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits.</B>
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<P align="left"><FONT size="2"><B>(c)&nbsp;&nbsp;&nbsp;Exhibits</B>
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<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;News Release of the Registrant dated December&nbsp;12, 2001.
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<P align="center"><FONT size="2"><B>SIGNATURES</B>
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<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.</FONT>

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        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2"><B>INTERNATIONAL ABSORBENTS INC.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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December 12, 2001<BR>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Gordon Ellis<BR>
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Gordon L. Ellis, Chairman of the Board</FONT></TD>
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{"company-data": {"conformed-name": "INTERNATIONAL ABSORBENTS INC", "cik": "0000813634", "assigned-sic": "2670", "irs-number": "880209807", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-15673", "film-number": "1812885"}, "business-address": {"street1": "1569 DEMPSEY ROAD", "city": "NORTH VANCOUVER BC V", "phone": "3607347415"}, "mail-address": {"street1": "1051 HILTON AVE", "street2": "C/O ABSORPTION CORP", "city": "BELLINGHAM", "state": "WA", "zip": "98225-2908"}, "former-company": {"former-conformed-name": "ABSORPTIVE TECHNOLOGY INC /BC/", "date-changed": "19910904"}}
Form 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of Report:
October 31, 2001
(Date of earliest event reported)
International Absorbents Inc.
(Exact name of Registrant as specified in its charter)
Province of British Columbia, Canada
0-15673
None
(State or other jurisdiction of incorporation)
(Commission file number)
(IRS Employer Identification No.)
1569 Dempsey Road, North Vancouver, British Columbia, CANADA
V7K 1S8
(Address of Principal Executive Office)
(Zip Code)
Registrant's telephone number, including area code
(604) 681-6181
not applicable
(Former name or former address, if changed since last report)
ITEM 5.     Registrant report of any other event which it deems of importance to its security holders.
International Absorbents Inc. (the "Registrant") a British Columbia, Canada
Corporation, has filed an amendment to the 3rd quarter Financial Statements for
the period ended October 31, 2001 on SEC Form 10-QSB/A. The amendment will
reflect a change in the comparative tables of the Income Statement for the 3
months and 9 months ended October 31, 2000. There are no changes to the
current quarter results.
The deferred tax provision is amended to reflect the change in reporting for
the comparative periods ending October 31, 2000. The Company had changed its
reporting from Canadian GAAP to US GAAP at fiscal year end January 31, 2001.
As a result, the recast of the reported comparative financial results did not
incorporate the change in reporting.
The foregoing matter is further described in the press release issued by the
Company on December 12, 2001, a copy of which is filed herewith as Exhibit
99.1. The restated comparable financial information for the three months and
nine months ended October 31, 2000 is included as part of the press release.
ITEM 7.     Financial Statements and Exhibits.
(c)   Exhibits
99.1        News Release of the Registrant dated December 12, 2001.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
INTERNATIONAL ABSORBENTS INC.
Date
December 12, 2001
/s/ Gordon Ellis
Gordon L. Ellis, Chairman of the Board
2