U.S.
      SECURITIES AND EXCHANGE COMMISSION


Washington,
      D.C. 20549








FORM
      10-QSB








[X]  QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
      OF
      1934





For
      the
      quarterly period ended June 30, 2007





[
      ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
      SECURITIES EXCHANGE
      ACT OF 1934





For
      the
      transition period from





Commission
      File No. 000-15243





CARIBBEAN
      AMERICAN HEALTH RESORTS, INC


(Exact
      name of small business issuer as specified in its charter)





Minnesota                                                  
      41-1618186


(State
      or
      other jurisdiction
      of                           (I.R.S.
      Employer


incorporation
      or
      organization)                           Identification
      No.)








9454
      Wilshire Blvd., Suite 600, Beverly Hills, CA 90212


(Address
      of Principal Executive Offices)





(310)
      278-3108


(Issuer's
      telephone number, including area code)





(Former
      name, address and fiscal year, if changed since last report)





Check
      whether the issuer (1) has filed all reports required to be filed by Section
      13 or 15(d) of the Exchange Act during the past 12 months (or for
      such shorter
      period that the registrant was required to file such reports), and
      (2) has
      been
      subject to such filing requirements for the past 90 days. Yes
      [X]  No [ ]





State
        the
        number of shares outstanding of each of the issuer's classes of
        common equity,
        as of June 30, 2007: 15,096,293 shares of common stock.

















CARIBBEAN
      AMERICAN HEALTH RESORTS,
      INC


PART
              I         FINANCIAL
              INFORMATIONItem
              1
            Financial
              StatementsItem
              2
            Management’s
              Discussion and Analysis or Plan of OperationItem
              3
            Controls
              and
              ProceduresPART
              II        OTHER
              INFORMATIONItem
              1
            Legal
              ProceedingsItem
              2
            Unregistered
              Sales of Equity Securities and Use of ProceedsItem
              3
            Defaults
              upon
              Senior SecuritiesItem
              4
            Submission
              of
              Matters to a Vote of Security HoldersItem
              5
            Other
              InformationItem
              6SIGNATURESCERTIFICATION
              STATEMENTS














CARIBBEAN
                  AMERICAN HEALTH RESORTS, INC.(A
                  Development Stage Company)Condensed
                  Balance SheetJune
                  30, 2007(Unaudited)ASSETSCurrent
                  assetsCash
                  and equivalents
              
              $
              67,509Inventory
              
              
              3,678Total
                  current assets
              
              
              71,187Equipment,
                  net of accumulated depreciation of $679
              
              
              1,664Deposits
              
              
              9,305Total
                  Assets
              
              $
              82,156LIABILITIES
                  AND SHAREHOLDERS' DEFICITCurrent
                  liabilitiesAccounts
                  payable
              
              $
              95,233Accrued
                  expenses
              
              
              10,054Accrued
                  interest
              
              
              324,441Advance
                  from stockholder
              
              
              74,842Other
                  current liabilities - line of credit
              
              
              14,007Note
                  payable
              
              
              1,000,000Total
                  current liabilities
              
              
              1,518,577Commitments
                  and contingencies
              
              
              -Shareholders'
                  deficitCommon
                  stock, 50,000,000 shares authorized, $.01 par value,15,096,293
                  shares issued and outstanding
              
              
              150,963Additional
                  paid-in capital
              
              
              7,330,412Treasury
                  stock, at cost
              
              
              (13,992
              )Deficit
                  accumulated during the development stage
              
              
              (8,903,804
              )Total
                  shareholders' deficit
              
              
              (1,436,421
              )Total
                  liabilities and shareholders' deficit
              
              $
              82,156




The
        accompanying notes are an integral part of these condensed financial
        statements








1




CARIBBEAN
                  AMERICAN HEALTH RESORTS, INC.(A
                  Development Stage Company)Condensed
                  Statements of Operations(Unaudited)Cumulativefrom
                  inceptionThree
                  Months Ended
              
              
              Six
                  Months Ended
              
              
              (Sept.
                  17, 1998)June
                  30,
              
              
              June
                  30,
              
              
              to
                  June 30,2007
              
              
              2006
              
              
              2007
              
              
              2006
              
              
              2007Revenue
              
              $
              6,569
              
              
              $
              8,487
              
              
              $
              12,550
              
              
              $
              14,141
              
              
              $
              125,116Cost
                  of revenue
              
              
              3,464
              
              
              
              3,708
              
              
              
              5,937
              
              
              
              7,278
              
              
              
              54,560Gross
                  profit
              
              
              3,105
              
              
              
              4,779
              
              
              
              6,613
              
              
              
              6,863
              
              
              
              70,556Operating
                  costs and expenses:General
                  and administrative
              
              
              39,018
              
              
              
              74,989
              
              
              
              75,611
              
              
              
              113,870
              
              
              
              2,223,749Loss
                  on settlement of obligations
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              4,509,263Total
                  operating costs and expenses
              
              
              39,018
              
              
              
              74,989
              
              
              
              75,611
              
              
              
              113,870
              
              
              
              6,733,012Loss
                  from operations
              
              
              (35,913
              )
              
              
              (70,210
              )
              
              
              (68,998
              )
              
              
              (107,007
              )
              
              
              (6,662,456
              )Other
                  income (expense):Interest
                  income
              
              
              -
              
              
              
              2
              
              
              
              -
              
              
              
              3
              
              
              
              41,061Interest
                  expense
              
              
              (36,560
              )
              
              
              (32,412
              )
              
              
              (71,954
              )
              
              
              (63,525
              )
              
              
              (2,276,809
              )(36,560
              )
              
              
              (32,410
              )
              
              
              (71,954
              )
              
              
              (63,522
              )
              
              
              (2,235,748
              )Loss
                  before provision for income taxes
              
              
              (72,473
              )
              
              
              (102,620
              )
              
              
              (140,952
              )
              
              
              (170,529
              )
              
              
              (8,898,204
              )Provision
                  for income taxes
              
              
              -
              
              
              
              -
              
              
              
              800
              
              
              
              800
              
              
              
              5,600Net
                  Loss
              
              $
              (72,473
              )
              
              $
              (102,620
              )
              
              $
              (141,752
              )
              
              $
              (171,329
              )
              
              $
              (8,903,804
              )Basic
                  net loss per share
              
              $
              (0.00
              )
              
              $
              (0.01
              )
              
              $
              (0.01
              )
              
              $
              (0.01
              )Basic
                  weighted average numberof
                  common shares outstanding
              
              
              15,095,820
              
              
              
              15,093,793
              
              
              
              15,095,531
              
              
              
              15,091,749




The accompanying notes are an
      integral part of these condensed financial statements






2




CARIBBEAN
                  AMERICAN HEALTH RESORTS,
                  INC.(A
                  Development Stage
                  Company)Condensed
                  Statements of Cash
                  Flows(Unaudited)Cumulativefrom
                  inceptionSix
                  Months
                  Ended
              
              
              (Sept.
                  17,
                  1998)June
                  30,
              
              
              
              
              
              to
                  June 30,2007
              
              
              2006
              
              
              2007Cash
                  flows from Operating
                  activitiesNet
                  loss
              
              $
              (141,752
              )
              
              $
              (171,329
              )
              
              $
              (8,903,804
              )Adjustments
                  to
                  reconcile net income to net cashused
                  by
                  operating activities:Depreciation
              
              
              249
              
              
              
              195
              
              
              
              679Loss
                  on
                  settlement of debt obligation
              
              
              -
              
              
              
              -
              
              
              
              4,509,263Issuance
                  of common stock for services
              
              
              -
              
              
              
              1,001
              
              
              
              101,000Issuance
                  of common stock for interest
              
              
              -
              
              
              
              -
              
              
              
              1,496,880Changes
                  in operating
                  assets and liabilitiesDecrease
                  (increase) in inventory
              
              
              176
              
              
              
              1,968
              
              
              
              (3,678
              )Decrease
                  (increase) in deposit
              
              
              196,206
              
              
              
              (2,458
              )
              
              
              (9,305
              )Decrease
                  (increase) in other current assets
              
              
              -
              
              
              
              4,408
              
              
              
              -Increase
                  (decrease) in accounts payable
              
              
              (5,722
              )
              
              
              21,946
              
              
              
              95,233Increase
                  (decrease) in accrued expenses
              
              
              -
              
              
              
              (13,760
              )
              
              
              12,328Increase
                  (decrease) in accrued interest
              
              
              (41,889
              )
              
              
              62,144
              
              
              
              324,440Net
                  cash used in operating
                  activities
              
              
              7,268
              
              
              
              (95,885
              )
              
              
              (2,376,964
              )Cash
                  flows from investing
                  activities:Purchase
                  of
                  equipment
              
              
              -
              
              
              
              (2,343
              )
              
              
              (2,343
              )Net
                  cash used in investing
                  activities
              
              
              -
              
              
              
              (2,343
              )
              
              
              (2,343
              )Cash
                  flows from financing
                  activities:Proceeds
                  from advances
                  from line of credit
              
              
              -
              
              
              
              -
              
              
              
              483,117Advances
                  (repayments)
                  from related party
              
              
              52,693
              
              
              
              (95,044
              )
              
              
              74,842Proceeds
                  from
                  (repayments of) investment payable
              
              
              -
              
              
              
              -
              
              
              
              86,800Issuance
                  of preferred
                  stock
              
              
              -
              
              
              
              -
              
              
              
              452,232Issuance
                  of common
                  stock
              
              
              140
              
              
              
              -
              
              
              
              349,825Proceeds
                  from notes
                  payable
              
              
              -
              
              
              
              -
              
              
              
              1,000,000Net
                  cash provided by (used in)
                  financing activities
              
              
              52,833
              
              
              
              (95,044
              )
              
              
              2,446,816Net
                  (decrease) increase in
                  cash
              
              
              60,101
              
              
              
              (193,272
              )
              
              
              67,509Cash,
                  beginning of
                  period
              
              
              7,408
              
              
              
              494,239
              
              
              
              -Cash,
                  end of
                  period
              
              $
              67,509
              
              
              $
              300,967
              
              
              $
              67,509Supplemental
                  cash flow
                  informationInterest
                  paid
              
              $
              3,842
              
              
              $
              1,201
              
              
              $
              375,956Income
                  taxes
                  paid
              
              $
              800
              
              
              $
              -
              
              
              $
              6,400Non-cash
                  investing and financing
                  activitiesCommon
                  stock issued
                  for debt
              
              $
              -
              
              
              $
              -
              
              
              $
              296,661




The accompanying notes are an
      integral part of these condensed financial statements




3


CARIBBEAN
        AMERICAN HEALTH RESORTS, INC.
 (A
        Development Stage Company)


Notes
        to Unaudited Condensed Financial Statements
 June
        30, 2007
 
  1.       
        Organization and
        summary of significant accounting policies
  Organization
        and line of
        business
  Caribbean
        American Health Resorts, Inc., formerly Vital Health Technologies, Inc.,
        (the
“Public Company” or the “Company”) was incorporated on April 11,
        1960.  On March 10, 2003, the Public Company consummated an Agreement
        and Plan of Reorganization to acquire all of the outstanding capital stock
        of
        Caribbean American Health Resorts, Inc. (“CAHR”) a closely held private company,
        in an exchange for 9,786,295 shares of the Public Company’s common stock (“CAHR
        transaction”).  Prior to the CAHR transaction, the Public Company sold
        off its remaining assets and operations and had 3,741,250 shares of common
        stock
        issued and outstanding.  Following the transaction, the Public Company
        change its name from Vital Health Technologies, Inc. to Caribbean American
        Health Resorts, Inc. and had 13,527,545 shares of common stock issued and
        outstanding.
 
 The
        accounting treatment of the CAHR transaction was determined by the
        following:
 
 1.
              The
                  Public Company was a non-operating public company (having no operations
                  or
                  assets);
 2.
              The
                  shareholders of CAHR became the controlling shareholders of the
                  combined
                  company; and
 3.
              The
                  management and operations of the combine company continue to be
                  those of
                  CAHR.
 
 For
        accounting purposes, the CAHR transaction is considered to be a capital
        transaction in substance, rather than a business combination.  The
        result of the CAHR transaction is treated, in the accompanying financial
        statements as equivalent to the issuance of shares by a private company (CAHR)
        for the non-monetary assets of a non-operational public company (Public
        Company), accompanied by a recapitalization.  The accounting for the
        CAHR transaction is similar to that resulting from a reverse
        acquisition.  Accordingly, the historical financial information of the
        accompanying financial statement sis that of CAHR.  All shares
        included in the Statement of Stockholder’s Equity have been presented as if the
        acquisition had occurred at the date of inception, September 17, 1998, of
        CAHR.
 
 The
        shares of the Public Company outstanding prior to the merger (3,741,250)
        have
        been shown as a recapitalization of CAHR as of March 10, 2003.
 
 Caribbean
        American Health Resorts, Inc. (a development stage company) plans to develop
        world class health resorts in the Caribbean Island of Barbados.  The
        health and longevity facilities will provide five star luxury accommodations,
        reconstructive and elective surgery.  Programs will include detox,
        rehab, spa and weight reduction, along with holistic health and longevity
        and a
        full range of traditional spa services.  Caribbean American Health
        Resorts will also distribute a variety of herbal-based vitamins and dietary
        supplements.
   4
  CARIBBEAN
            AMERICAN HEALTH RESORTS, INC.
 (A
            Development Stage Company)
 1.          Organization
        and summary of
        significant accounting policies (continued)
 
 Development
        Stage
        Company
 The
        Company is a development stage company as defined in Statement of Financial
        Accounting Standards ("SFAS") No. 7, "Accounting and Reporting by Development
        Stage Enterprises." The Company is devoting substantially all of its present
        efforts to establish a new business, and its planned principal operations
        have
        not yet commenced.  The Company has not generated any material
        revenues throughout its history. The Company's ability to continue in business
        is dependent upon obtaining sufficient financing or attaining future profitable
        operations.
 
 Interim
        periods
  The
        accompanying unaudited consolidated financial statements have been prepared
        in
        accordance with the instructions to Form 10-QSB and Article 10 of Regulation
        S-B.  Accordingly, they do not include all of the information and
        required by generally accepted accounting principles generally accepted in
        the
        United States of America for annual financial statements.  In the
        opinion of the Company’s management, all adjustments (consisting of normal
        recurring adjustments) considered necessary for a fair presentation have
        been
        included.  Operating results for the six months ended June 30, 2007
        are not necessarily indicative of results for any future
        period.  These statements should be read in conjunction with the
        consolidated financial statements and notes thereto included in the Company’s
        Form 10-KSB for the year ended December 31, 2006.
  2.       
        Net loss per common
        share
  Net
        loss
        per common share is calculated in accordance with Statement of Financial
        Accounting Standards No. 128 (“SFAS 128”).  Basic net loss per share
        is based upon the weighted average number of common shares
        outstanding.  Diluted loss per share is based upon the assumption that
        all dilutive convertible shares and stock options were converted or
        exercised.  Dilution is computed by applying the treasury stock
        method.  Under this method, options are assumed to be exercised at the
        beginning of the period (or time of issuance, if later) and as if funds obtained
        thereby were used to purchase common stock at the average market price during
        the period.  For the periods ended June 30, 2007 and 2006 there were
        no common stock equivalents.




5




Item
        2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF
        OPERATION
 
 Forward-Looking
        Statement Notice
 
 When
        used
        in this report, the words "may," "will," "expect," "anticipate," "continue,"
        "estimate," "project," "intend," and similar expressions are intended to
        identify forward-looking statements regarding events, conditions, and financial
        trends that may affect the Company's future plans of operations, business
        strategy, operating results, and financial position. Persons reviewing this
        report are cautioned that any forward-looking statements are not guaranteed
        of
        future performance and are subject to risks and uncertainties and those actual
        results may differ materially from those included within the forward-looking
        statements as a result of various factors. Such factors are discussed under
        the
        headings "Item 2 Description of Business", "Item 6. Management's Discussion
        and
        Analysis or Plan of Operation" and also include general economic factors
        and
        conditions that may directly or indirectly impact the Company's financial
        condition or results of operations.
 
 BUSINESS
        STRATEGY
 
 Caribbean
        American Health Resorts’ objective is to maximize its profitability by providing
        quality health products, high quality spa treatment and elective/reconstructive
        surgical services as well as distributing a variety of herbal based vitamins
        and
        dietary supplements.  The key elements of the strategy
        are:
 
 ·  Establish
        a World-Class Health Resort
  CAHR  has
        identified prime property, on the island of Barbados, on which it intends
        to
        build a world-class health resort that will cater to the spa treatment,
        constructive/elective surgical and other alternative medical needs of athletes,
        musicians, actors, entertainment artists and business executives through
        out the
        world.  The company will combine the ideal climate on the island of
        Barbados with the expertise of leading surgeons and physicians from the United
        States to deliver high quality health services to these targeted clients
        in the
        comfort of a luxury resort. The Barbados Medical Council has recently approved
        the license for the surgeons to operate on the island.
  ·  Market
        the products and services aggressively to target Customers
  CAHR
        will
        market its health services aggressively to business executive, sports and
        entertainment clients worldwide as well as targeted Caribbean
        population.  In January 2005, CAHR launched a new herbal product line.
        The line consists of a variety of herbal based vitamins and dietary supplements.
        The multi-vitamins are claimed to be manufactured from the finest
        pharmaceutical–grade nutrients and based on the latest scientific
        research.
 
 ·  Implement
        a Discipline Financial Strategy
  CAHR‘s
        financial strategy will be focused on maximizing profitability and minimizing
        financial risks.  To this end, the company will focus on achieving the
        right balance between equity and debt in the capital structure to ensure
        that
        CAHR maintains adequate financial flexibility to adjust successfully to changes
        in the market place.  The company believes that a disciplined
        financial approach will also enable us to capitalize on opportunistic expansion
        opportunities throughout the Caribbean.
 
 ·  Liquidity
        and Capital resources
 
 The
        company expects that its cash and cash generated from operations will be
        insufficient to meet its operating cash needs. The company will continue
        to rely
        on Mr. Martin and other shareholders for working capital support for the
        company. The company will attempt to raise capital for its acquisitions and
        development through a private placement or rights offering of the company‘s
        common stock. There can be no assurance that the company will be able to
        raise
        the required amount of capital to successfully complete its plan.
   6
 
 Three
        months ended June 30, 2007 and June 30, 2006
 
 The
        Company generated $6,569 for three months ended June 30, 2007 as
        compared to
        $8,487
        revenue for the three months period ended June 30, 2006. Cost of Sales for
        the
        three months ended June 30, 2007 and 2006 were $3,464 and $3,708 respectively.
        Lack of sales revenue accounted for the change in revenue and changes in
        cost of
        sales for the three months ended June 30, 2007.
 
 General
        and Administrative expenses for the three months ended June 30, 2007 were
        $39,018 as compared to $74,989 in the three months period ended June 30,2006.
        Reduction in marking and promotion caused a decrease in General and
        Administrative expenses for the three months ended June 30, 2007.
 
 The
        Company had interest expense in the amount of $36,560 for the three months
        ended
        June 30, 2007 as compared to the interest expense of $32,412 for the three
        months ended June 30, 2006. This interest expense is related to the long
        term
        debt of $ 1,000,000 borrowed. Interest expense increased due to the bank
        carrying charges.
 
 As
        result
        of the foregoing, the company realized a net loss of $72,473 for the three
        months ended June 30, 2007 as compared to a net loss of $102,620 for the
        three
        months period ended June 30, 2006.
 
 The
        decrease of the net loss for the company for the three month period ending
        June
        30, 2007 over the previous three month period ending June 30, 2006 was due
        to a
        decrease in marketing and promotion costs. The company has realized a net
        loss
        of $140,952 for the six month period ended June 30, 2007 as compared to a
        net
        loss of $170,529 for the same six month period ended June 30, 2006. However,
        an
        increase in revenue accounts for the overall reduction in a total net loss
        for
        the period six months ended June 30, 2007 over the six month period ended
        June
        30, 2006.
 
 Six
        months ended June 30, 2007 and June 30, 2006
 
 The
        Company generated $12,550 for the six months ended June 30, 2007 as compared
        to
        $14,141 for the six months ended June 30, 2006. Cost of sales for the six
        months
        ended June 30, 2007 $5,937 and $7,278 respectfully. The lack of sales from
        the
        new herbal product line caused the changes in revenue and cost of sales in
        the
        six months ended June 30, 2007 as compared to the six months ended June 30,
        2006.
 
 General
        and Administrative expenses for six months ended June 30, 2007 was $75,611
        as
        compared to $113,870 for the six months ended June 30, 2006. Changes in market,
        promotion and personnel expenses accounted for the above changes in the six
        months period ended June 30, 2007.
 
 The
        Company had interest expenses in the amount of $71,954 for the six months
        ended
        June 30, 2007 as compared to interest expense of $63,525 for six months ended
        June 30, 2006. Most of the expense is related to a long term debt of $1,000,000
        borrowed. Bank carrying charges accounts for the increase in the six months
        ended June 30, 2007.
  OFF-BALANCE
        SHEET ARRANGEMENTS
 
 The
        company has no off-balance sheet arrangements that have or are reasonably
        likely
        to have current or future effect  on the company’s financial
        condition, changes in financial condition, revenues or expenses, results
        of
        operations, liquidity, capital expenditure or capital resources.
 
 
 Item
        3.   CONTROLS AND
        PROCEDURES
 
 The
        Company's Chief Executive Officer/Chief Financial Officer has
        conducted an evaluation of the Company's disclosure controls and procedures
        as
        of June 30, 2007.  Based on their evaluation, the Company's Chief
        Executive Officer/Chief Financial Officer has concluded that the Company’s
        disclosure controls and procedures are effective to ensure that information
        required to be disclosed by the Company in reports that it files or submits
        under the Securities Exchange Act of 1934 is recorded, processed, summarized
        and
        reported within the time periods specified in the applicable Securities and
        Exchange Commission rules and forms.  There were no significant
        changes in the Company's internal controls or in other factors that could
        significantly affect these controls subsequent to the date of the most recent
        evaluation of these controls by the Company's Chief Executive Officer/Chief
        Financial Officer.  No significant deficiencies or material the
        company weaknesses in the Company's internal controls were identified therefore
        no corrective actions were taken.
   7
  
 PART
        II - OTHER INFORMATION
 
 Item
        1.  Legal
        Proceedings
  The
        Company is not a party to or the subject of any pending legal proceeding
        or any
        contemplated proceeding of a governmental authority
 
 Item
        2. Sale
        of Equity Securities and Use of Proceeds
  None
 
 Item
        3. Defaults upon Senior
        Securities
  None
 
 Item
        4. Submission of Matters
        to a Vote of Security Holders
  None
 
 Item
        5. Other
        Information
  None
 
 Item
        6.  Exhibits
 
 (a)      Exhibits
        required by Item 601 of Regulation S-B
 
 Exhibit   3.1       Articles
        of Incorporation.*
 
 Exhibit   3.2       Bylaws.*
 
 Exhibit   4.1       Agreement
        and Plan of Share Exchange.**
 
 Exhibit   14        Code
        of Ethics.***
 
 Exhibit   31.1      Certification
        pursuant to Section 302 of Sarbanes Oxley Act
        of
        2002
 
 Exhibit   32.1      Certification
        pursuant to Section 906 of Sarbanes Oxley Act
        of
        2002
 
 *    These
        items were filed as exhibits to the Company's annual report on Form 10-KSB
        for the year ended December 31, 2000, and are incorporated herein by this
        reference.
 
 **   These
        items were filed as exhibits to the Company's annual report on Form 10-KSB
        for the year ended December 31, 2002, and are incorporated herein by this
        reference.
 
 ***  This
        item was filed as an exhibit to the Company's annual report on Form 10-KSB
        for the year ended December 31, 2003, and is incorporated herein by this
        reference.
 
 
 SIGNATURES
 
 In
        accordance with the requirements of the Exchange Act, the registrant caused
        this report to be signed on its behalf by the undersigned, thereunto
        duly authorized.
 
 Caribbean
        American Health Resorts, Inc.
  Date:
        November 28,
        2007                        By: /s/  Halton
        Martin
 Halton
        Martin, Director,
 Chief
        Financial Officer and
 Chief
        Executive Officer
  8