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 March 31, 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 March 31, 2007: 15,093,793 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 SheetMarch
                31, 2007(Unaudited)ASSETSCurrent
                assetsCash
                and equivalents
            
            $
            7,534Inventory
            
            
            4,099Total
                current assets
            
            
            11,633Equipment,
                net of accumulated depreciation of $554
            
            
            1,789Deposits
            
            
            205,511Total
                Assets
            
            $
            218,933LIABILITIES
                AND SHAREHOLDERS' DEFICITCurrent
                liabilitiesAccounts
                payable
            
            $
            97,199Accrued
                expenses
            
            
            10,854Accrued
                interest
            
            
            400,019Advance
                from stockholder
            
            
            60,943Other
                current liabilities - line of credit
            
            
            14,007Note
                payable
            
            
            1,000,000Total
                current liabilities
            
            
            1,583,022Commitments
                and contingencies
            
            
            -Shareholders'
                deficitCommon
                stock, 50,000,000 shares authorized, $.01 par value,15,095,293
                shares issued and outstanding
            
            
            150,953Additional
                paid-in capital
            
            
            7,330,282Treasury
                stock, at cost
            
            
            (13,992
            )Deficit
                accumulated during the development stage
            
            
            (8,831,332
            )Total
                shareholders' deficit
            
            
            (1,364,089
            )Total
                liabilities and shareholders' deficit
            
            $
            218,933




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
              
              
              (Sept.
                  17, 1998)March
                  31,
              
              
              to
                  March 31,2007
              
              
              2006
              
              
              2007Revenue
              
              $
              5,981
              
              
              $
              5,654
              
              
              $
              118,547Cost
                  of revenue
              
              
              2,473
              
              
              
              3,570
              
              
              
              51,096Gross
                  profit
              
              
              3,508
              
              
              
              2,084
              
              
              
              67,451Operating
                  costs and expenses:General
                  and administrative
              
              
              36,594
              
              
              
              38,881
              
              
              
              2,184,732Loss
                  on settlement of obligations
              
              
              -
              
              
              
              -
              
              
              
              4,509,263Total
                  operating costs and expenses
              
              
              36,594
              
              
              
              38,881
              
              
              
              6,693,995Loss
                  from operations
              
              
              (33,086
              )
              
              
              (36,797
              )
              
              
              (6,626,544
              )Other
                  income (expense):Interest
                  income
              
              
              -
              
              
              
              1
              
              
              
              41,061Interest
                  expense
              
              
              (35,394
              )
              
              
              (31,113
              )
              
              
              (2,240,249
              )(35,394
              )
              
              
              (31,112
              )
              
              
              (2,199,188
              )Loss
                  before provision for income taxes
              
              
              (68,480
              )
              
              
              (67,909
              )
              
              
              (8,825,732
              )Provision
                  for income taxes
              
              
              800
              
              
              
              800
              
              
              
              5,600Net
                  Loss
              
              $
              (69,280
              )
              
              $
              (68,709
              )
              
              $
              (8,831,332
              )Basic
                  net loss per share
              
              $
              (0.00
              )
              
              $
              (0.00
              )Basic
                  weighted average numberof
                  common shares outstanding
              
              
              15,095,293
              
              
              
              15,089,682
  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
                  inceptionThree
                  Months Ended
              
              
              (Sept.
                  17, 1998)March
                  31,
              
              
              to
                  March 31,2007
              
              
              2006
              
              
              2007Cash
                  flows from Operating activitiesNet
                  loss
              
              $
              (69,280
              )
              
              $
              (68,709
              )
              
              $
              (8,831,332
              )Adjustments
                  to reconcile net income to net cashused
                  by operating activities:Depreciation
              
              
              124
              
              
              
              78
              
              
              
              554Loss
                  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
              
              
              (245
              )
              
              
              401
              
              
              
              (4,099
              )Decrease
                  (increase) in deposit
              
              
              -
              
              
              
              (2,458
              )
              
              
              (205,511
              )Decrease
                  (increase) in other current assets
              
              
              -
              
              
              
              4,408
              
              
              
              -Increase
                  (decrease) in accounts payable
              
              
              (3,756
              )
              
              
              18,489
              
              
              
              97,199Increase
                  (decrease) in accrued expenses
              
              
              800
              
              
              
              (13,760
              )
              
              
              13,128Increase
                  (decrease) in accrued interest
              
              
              33,690
              
              
              
              30,522
              
              
              
              400,019Net
                  cash used in operating activities
              
              
              (38,667
              )
              
              
              (30,028
              )
              
              
              (2,422,899
              )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
              
              
              38,793
              
              
              
              (116,543
              )
              
              
              60,942Proceeds
                  from (repayments of) investment payable
              
              
              -
              
              
              
              -
              
              
              
              86,800Issuance
                  of preferred stock
              
              
              -
              
              
              
              -
              
              
              
              452,232Issuance
                  of common stock
              
              
              -
              
              
              
              -
              
              
              
              349,685Proceeds
                  from notes payable
              
              
              -
              
              
              
              -
              
              
              
              1,000,000Net
                  cash provided by (used in) financing activities
              
              
              38,793
              
              
              
              (116,543
              )
              
              
              2,432,776Net
                  (decrease) increase in cash
              
              
              126
              
              
              
              (148,914
              )
              
              
              7,534Cash,
                  beginning of period
              
              
              7,408
              
              
              
              494,239
              
              
              
              -Cash,
                  end of period
              
              $
              7,534
              
              
              $
              345,325
              
              
              $
              7,534Supplemental
                  cash flow informationInterest
                  paid
              
              $
              1,704
              
              
              $
              556
              
              
              $
              373,818Income
                  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
 March
        31, 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 three months ended March 31, 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 March 31, 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 March 31, 2007 and March 31, 2006





The
      Company generated $5,981 for three months ended March 31, 2007 as
      compared to
      $5,654
      revenue for the three month period ended March 31, 2006. Cost of Sales for
      the
      three months ended March 31, 2007 and 2006 were $2,473 and $3,570 respectively.
      The changes in revenue and cost of sales for the three months ended March 31,
      2007 were due to the introduction of herbal products by the Company. Reduction
      in the promotion expense accounts for the decrease in cost of sales for the
      three months ended March 31, 2007.





General
      and Administrative expenses for the three months ended March 31,
      2007 were
      $36,594 as compared to $38,881 in the three months period ended March 31, 2006.
      Reduction in legal, accounting, and marketing and promotion expenses caused
      substantial decrease in General and Administrative for the three months ended
      March 31, 2007.





The
      Company had interest expense in the amount of $35,394 for the three months
      ended
      March 31, 2007 as compared to the interest expense of $31,113 for the three
      months ended March 31, 2006. This interest expense is related to the long term
      debt of $ 1,000,000 borrowed. The interest expense had a slight increase due
      to
      bank charges for the three months ended March 31, 2007.





As
      result
      of the foregoing, the company realized a net loss of $68,480 for the three
      months ended March 31, 2007 as compared to a net loss of $67,909 for the three
      months period ended March 31, 2006. This increase in net loss in the three
      month
      period ended March 31, 2007 over previous three month period ended March 31,
      2006 was basically due to an increase in interest expense over the previous
      period ending March 31, 2006.





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 March 31, 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