**FORM      10-QSB**

**Superior      Oil and Gas Co.**

| NEVADA(state                ofincorporation) | 000-50173(Commission                File Number) | 87-0537621(IRS                EmployerI.D.                Number) |
|----------------------------------------------|--------------------------------------------------|-------------------------------------------------------------------|

----

**TABLE      OF CONTENTS**

|                                                                                                      |   | Page   |
|-----------------------------------------------------------------------------------------------------------|--------|--------|
|                                                                                                      |   |   |
| PART                I - FINANCIAL INFORMATION                                                             | 3      |
|                                                                                                      |   |   |
| Item                  1. Financial                  Statements                                            | 3      |
|                                                                                                      |   |   |
| Item                  2. Management’s                  Discussion and Analysis or Plan of Operation | 10     |
|                                                                                                      |   |   |
| Item                  3. Controls                  and Procedures                                         | 13     |
|                                                                                                      |   |   |
| PART                II - OTHER INFORMATION                                                                | 13     |
|                                                                                                      |   |   |
| Item                  1. Legal                  Proceedings                                               | 13     |
|                                                                                                      |   |   |
| Item                  2. Unregistered                  Sales of Securities                                | 13     |
|                                                                                                      |   |   |
| Item                  6. Exhibits                                                                         | 14     |
|                                                                                                      |   |   |
| SIGNATURES                                                                                                | 15     |

----

**PART      I - FINANCIAL INFORMATION**

| **Item                1.** |   | **Financial                Statements** |
|----------------------------|--------|-----------------------------------------|

|                                                                         | PAGE   |
|------------------------------------------------------------------------------|--------|
|                                                                         |   |
| Balance                  Sheets June 30, 2007 (Unaudited)                    | 4      |
| Statements                  of Operations for the Three and Six Months Ended |   |
| June                  30, 2007 and 2006 (Unaudited)                          | 5      |
| Statements                  of Cash Flows for the Six Months Ended           |   |
| June                  30, 2007 and 2006 (Unaudited)                          | 6      |
| Notes                  to Financial Statements                               | 8      |

----

**Superior        Oil and Gas Co.**

**Balance        Sheets**

**June        30, 2007 (unaudited) and December 31, 2006 (audited)**

|                                                          |   | **June                  30,** |       | **December                  31,** |   |
|---------------------------------------------------------------|--------|-------------------------------|------------|-----------------------------------|--------|
|                                                               |   | **2007**                      |       | **2006**                          |   |
|  **ASSETS**                                              |   |                          |       |                              |   |
| Current                  Assets                               |   |                          |       |                              |   |
| Cash                                                          |   | $                             | -          |                              | $      | 37,726 |   |
| Accounts                  receivable:                         |   |                          |       |                              |   |   |   |
| Stock                  subscription receivable                |   |                          | 63,000     |                              |   | - |   |
| Joint                  interest billings receivable           |   |                          | 35,846     |                              |   | - |   |
| Excess                  costs due from investors              |   |                          | 152,973    |                              |   | - |   |
|                                                          |   |                          | 251,819    |                              |   | - |   |
|                                                          |   |                          |       |                              |   |   |   |
| Deferred                  drilling costs                      |   |                          | 249,933    |                              |   | 249,933 |   |
| Deferred                  tax asset                           |   |                          | 70,000     |                              |   | 70,000 |   |
|                                                          |   |                          |       |                              |   |   |   |
| Total                  Current Assets                         |   |                          | 571,752    |                              |   | 357,659 |   |
|                                                          |   |                          |       |                              |   |   |   |
| Property                  and Equipment                       |   |                          |       |                              |   |   |   |
| Oil                  and gas properties:                      |   |                          |       |                              |   |   |   |
| Pipeline                  Right-of-Way                        |   |                          | 111,600    |                              |   | 111,600 |   |
| Oil                  and gas leases undeveloped               |   |                          | 498,000    |                              |   | 498,000 |   |
| Uncompleted                  wells                            |   |                          | 1,108,286  |                              |   | 889,208 |   |
|                                                          |   |                          | 1,717,886  |                              |   | 1,498,808 |   |
|                                                          |   |                          |       |                              |   |   |   |
| **Total                  Assets**                             |   | $                             | 2,289,638  |                              | $      | 1,856,467 |   |
|                                                          |   |                          |       |                              |   |   |   |
| **LIABILITIES                  AND SHAREHOLDERS' EQUITY**     |   |                          |       |                              |   |   |   |
|                                                          |   |                          |       |                              |   |   |   |
| Current                  Liabilities                          |   |                          |       |                              |   |   |   |
| Bank                  overdraft                               |   | $                             | 1,751      |                              | $      | - |   |
| Accounts                  payable                             |   |                          | 1,326,849  |                              |   | 1,016,600 |   |
| Deposits                  for drilling                        |   |                          | 154,660    |                              |   | 141,789 |   |
| Accrued                  Salaries                             |   |                          | 135,000    |                              |   | 90,000 |   |
|                                                          |   |                          | 1,618,260  |                              |   | 1,248,389 |   |
| Other                  liabilities                            |   |                          |       |                              |   |   |   |
| Due                  to officers                              |   |                          | 65,000     |                              |   | - |   |
| Accrued                  option expense                       |   |                          | 180,000    |                              |   | 180,000 |   |
| Debtor                  judgment                              |   |                          | 598,168    |                              |   | 581,284 |   |
|                                                          |   |                          |       |                              |   |   |   |
| Total                  Liabilities                            |   |                          | 2,461,428  |                              |   | 2,009,673 |   |
|                                                          |   |                          |       |                              |   |   |   |
| Shareholders'                  Equity                         |   |                          |       |                              |   |   |   |
| Common                  stock, $0.001 par value per share     |   |                          |       |                              |   |   |   |
| 200,000,000                  shares authorized, 22,507,214    |   |                          |       |                              |   |   |   |
| outstanding                  at June 30, 2007 and             |   |                          |       |                              |   |   |   |
| 21,099,214                  outstanding at December 31, 2006. |   |                          | 22,508     |                              |   | 21,100 |   |
| Additional                  paid-in capital                   |   |                          | 3,003,374  |                              |   | 2,596,025 |   |
| Accumulated                  deficit                          |   |                          | (3,197,672 | )                                 |   | (2,770,331 | ) |
|                                                          |   |                          |       |                              |   |   |   |
| Total                  Shareholders' Equity                   |   |                          | (171,790   | )                                 |   | (153,206 | ) |
|                                                          |   |                          |       |                              |   |   |   |
| Total                  Liabilities and Shareholders' Equity   |   | $                             | 2,289,638  |                              | $      | 1,856,467 |   |

----

**Superior        Oil and Gas Co.**

**Statements        of Operations**

**For        the Three and Six months ended June 30, 2007 and 2006**

**(Unaudited)**

|                                                 |   | **Three**                         |           | **Six**                           |   |
|------------------------------------------------------|--------|-----------------------------------|----------------|-----------------------------------|--------|
|                                                 |   | **Months                  Ended** |           | **Months                  Ended** |   | **Months                  Ended** |   | **Months                  Ended** |   |
|                                                 |   | **June                  30,**     |           | **June                  30,**     |   | **June                  30,** |   | **June                  30,** |   |
|                                                 |   | **2007**                          |           | **2006**                          |   | **2007** |   | **2006** |   |
|                                                 |   |                              |           |                              |   |   |   |   |   |
| Revenue                                              |   | $                                 | 6,500          |                              | $      | - |   |   | 6,500 |   | $ | - |   |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Operating                  Expenses                  |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Cost                  of well operations             |   |                              | 24,180         |                              |   | - |   |   | 24,180 |   |   | - |   |
| Administrative                                       |   |                              | 330,527        |                              |   | 109,353 |   |   | 392,777 |   |   | 480,016 |   |
| Judgment                                             |   |                              | 8,442          |                              |   | 8,442 |   |   | 16,884 |   |   | 16,884 |   |
|                                                 |   |                              | 363,149        |                              |   | 117,795 |   |   | 433,841 |   |   | 496,900 |   |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Loss                  before income taxes            |   |                              | (356,649       | )                                 |   | (117,795 | ) |   | (427,341 | ) |   | (496,900 | ) |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Income                  tax expense (benefit)        |   |                              | -              |                              |   | - |   |   | - |   |   | (70,000 | ) |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Net                  loss                            |   | **$**                             | **(356,649**   | **)**                             | **$**  | **(117,795** | **)** | **$** | **(427,341** | **)** | **$** | **(426,900** | **)** |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Basis                  loss per share:               |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Weighted                  average shares outstanding |   |                              | **21,881,000** |                              |   | **18,229,000** |   |   | **21,295,000** |   |   | **16,896,000** |   |
| Loss                  per share                      |   | **$**                             | **(0.02**      | **)**                             |   | **(nil** | **)** | **$** | **(0.02** | **)** | **$** | **(0.03** | **)** |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
|                                                 |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Diluted                  loss per share:             |   |                              |           |                              |   |   |   |   |   |   |   |   |   |
| Weighted                  average shares outstanding |   |                              | **25,881,000** |                              |   | **22,229,000** |   |   | **25,295,000** |   |   | **20,896,000** |   |
| Loss                  per share                      |   |                              | **N/A**        |                              |   | **N/A** |   |   | **N/A** |   |   | **N/A** |   |

----

**Superior        Oil and Gas Co.**

**Statements        of Cash Flows**

**For        the Six Months Ended June 30, 2007 and 2006**

**(Unaudited)**

|                                                              |   | **Six**                           |     |
|-------------------------------------------------------------------|--------|-----------------------------------|----------|
|                                                              |   | **Months                  Ended** |     | **Months                  Ended** |   |
|                                                              |   | **June                  30,**     |     | **June                  30,** |   |
|                                                              |   | **2007**                          |     | **2006** |   |
|                                                              |   |                              |     |   |   |
|                                                              |   |                              |     |   |   |
| Cash                  flows from operating activities:            |   |                              |     |   |   |
|                                                              |   |                              |     |   |   |
| Net                  loss                                         |   | $                                 | (427,341 | ) | $ | (426,900 | ) |
|                                                              |   |                              |     |   |   |   |   |
| Adjustment                  to reconcile net loss to net cash     |   |                              |     |   |   |   |   |
| provided                  by (used by operating activities):      |   |                              |     |   |   |   |   |
|                                                              |   |                              |     |   |   |   |   |
| Common                  Stock issued for services                 |   |                              | 318,757  |   |   | 189,629 |   |
| Increase                  in accounts receivable                  |   |                              | (251,819 | ) |   | - |   |
| Increase                  in deferred tax asset                   |   |                              | -        |   |   | (70,000 | ) |
| Increase                  in deferred drilling costs              |   |                              | -        |   |   | (477,001 | ) |
| Increase                  (decrease) in accounts payable          |   |                              | 310,249  |   |   | (24,319 | ) |
| Increase                  in deposits for drilling                |   |                              | 12,871   |   |   | - |   |
| Increase                  in accrued salaries                     |   |                              | 45,000   |   |   | 45,000 |   |
| Increase                  in debtor judgment                      |   |                              | 16,884   |   |   | 16,884 |   |
| Increase                  in accrued option expense               |   |                              | -        |   |   | 180,000 |   |
| Increase                  in deferred revenue                     |   |                              | -        |   |   | 475,000 |   |
|                                                              |   |                              |     |   |   |   |   |
| Net                  cash provided (used) by operating activities |   |                              | 24,601   |   |   | (91,707 | ) |
|                                                              |   |                              |     |   |   |   |   |
| Cash                  flows from investing activities             |   |                              |     |   |   |   |   |
| Increase                  in oil and gas properties               |   |                              | (219,078 | ) |   | (235,200 | ) |
| Issuance                  of common stock                         |   |                              | 90,000   |   |   | - |   |
|                                                              |   |                              | (129,078 | ) |   | (235,200 | ) |
|                                                              |   |                              |     |   |   |   |   |
| Cash                  flows from financing activities             |   |                              |     |   |   |   |   |
| Increase                  in due to officers                      |   |                              | 65,000   |   |   | - |   |
| Common                  stock issued for assets                   |   |                              | -        |   |   | 332,700 |   |
|                                                              |   |                              | 65,000   |   |   | 332,700 |   |
|                                                              |   |                              |     |   |   |   |   |
|                                                              |   |                              |     |   |   |   |   |
| Increase                  (decrease) in cash                      |   |                              | (39,477  | ) |   | 5,793 |   |
|                                                              |   |                              |     |   |   |   |   |
| Cash                  at beginning of period                      |   |                              | 37,726   |   |   | 8 |   |
|                                                              |   |                              |     |   |   |   |   |
| Cash                  at end of period                            |   | $                                 | (1,751   | ) | $ | 5,801 |   |

----

**Superior        Oil & Gas Co.**

**Statements        of Cash Flows**

**For        the Six Months Ended June 30, 2007 and 2006 (continued)**

**(Unaudited)**

|                                                                     |   | **Six**                         |    |
|--------------------------------------------------------------------------|--------|---------------------------------|---------|
|                                                                     |   | **Months                Ended** |    | **Months                Ended** |   |
|                                                                     |   | **June                30,**     |    | **June                30,** |   |
|                                                                     |   | **2007**                        |    | **2006** |   |
|                                                                     |   |                            |    |   |   |
| **Supplemental                Disclosure of Cash Flow Information** |   |                            |    |   |   |
| Cash                paid during the period for:                          |   |                            |    |   |   |
| Interest                                                                 |   | $                               | -       |   | $ | - |   |
| Income                taxes                                              |   | $                               | -       |   | $ | - |   |
|                                                                     |   |                            |    |   |   |   |   |
|                                                                     |   |                            |    |   |   |   |   |
|                                                                     |   |                            |    |   |   |   |   |
| **Non                Cash Investing and Financing Activities**           |   |                            |    |   |   |   |   |
| Common                stock issued for services                          |   | $                               | 318,757 |   | $ | 189,629 |   |
|                                                                     |   |                            |    |   |   |   |   |
| Common                stock issued for oil and gas properties            |   | $                               | 318,757 |   | $ | 235,200 |   |
|                                                                     |   |                            |    |   |   |   |   |
| Common                stock issued for cash                              |   | $                               | 27,000  |   | $ | - |   |
|                                                                     |   |                            |    |   |   |   |   |
| Common                stock issued for deferred costs                    |   | $                               | -       |   | $ | 97,500 |   |
|                                                                     |   |                            |    |   |   |   |   |
| Common                stock issued for account receivable                |   | $                               | 63,000  |   | $ | - |   |

----

**SUPERIOR      OIL AND GAS CO.**

**NOTES      TO FINANCIAL STATEMENTS**

**JUNE      30, 2007**

**SELECTED        INFORMATION FOR FINANCIAL STATEMENTS**

----

**SUPERIOR        OIL AND GAS CO.**

**NOTES        TO FINANCIAL STATEMENTS**

**JUNE        30, 2007**

**SELECTED        INFORMATION FOR FINANCIAL STATEMENTS**

| Number                    of Shares |   | Value  |    | Description |                                    |
|-------------------------------------|--------|--------|---------|-------------|-----------------------------------------|
|                                |   |   |    |        |                                    |
| 300,000                             |   | $      | 90,000  |        | Issued                  for cash and AR |   |
| 1,105,000                           |   |   | 318,757 |        | Issued                  for services    |   |
| 1,408,000                           |   | $      | 408,757 |        |                                    |   |
|                                |   |   |    |        |                                    |   |

----

| **Item                2.** |   | **Management's                Discussion and Analysis or Plan of                Operation** |
|----------------------------|--------|---------------------------------------------------------------------------------------------|

*The      following discussion and analysis should be read in conjunction with the      financial statements and the accompanying notes thereto for the period ended      June 30, 2007 and is qualified in its entirety by the foregoing and by more      detailed financial information appearing elsewhere. See "Item 1. Financial      Statements." The discussion includes management’s expectations for the      future.*

*Such      expressions of expectation are not historical in nature and are considered      forward-looking statements within the meaning of the Private Securities      Litigation Reform Act of 1995. Forward-looking statements are subject to risks      and uncertainties that may cause actual future results to differ materially      from      those expressed in any forward-looking statement. Such risks and uncertainties      are discussed in the Risk Factors section of our Annual Report on Form 10-KSB.      Copies of that filing may be obtained by contacting Gayla McCoy of our company      at 14910 Northwest 36 Street, Yukon, OK 73099, telephone (405)      350-0404.*

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|                                      |   | Three                  Months |    | Six                  Months |   |
|-------------------------------------------|--------|-------------------------------|---------|-----------------------------|--------|
|                                      |   | 2007                          |    | 2006                        |   | Increase(Decrease) |   | 2007 |   | 2006 |   | Increase(Decrease) |   |
|                                      |   |                          |    |                        |   |   |   |   |   |   |   |   |   |
| Auto                                      |   |                          | 3,503   |                        |   | 3,913 |   |   | (410 | ) |   | 9,027 |   |   | 4,069 |   |   | 4,958 |   |
| Insurance                                 |   |                          | 4,395   |                        |   | - |   |   | 4,395 |   |   | 7,325 |   |   | - |   |   | 7,325 |   |
| Travel                  and entertainment |   |                          | 2,658   |                        |   | 6,014 |   |   | (3,356 | ) |   | 4,678 |   |   | 17,842 |   |   | (13,164 | ) |
| Officers                  payroll         |   |                          | 22,500  |                        |   | 22,500 |   |   | - |   |   | 45,000 |   |   | 45,000 |   |   | - |   |
| Telephones                                |   |                          | 7,516   |                        |   | 2,653 |   |   | 4,863 |   |   | 11,348 |   |   | 2,663 |   |   | 8,685 |   |
| Professional                  fees        |   |                          | 116,523 |                        |   | 24,777 |   |   | 91,746 |   |   | 135,046 |   |   | 105,210 |   |   | 29,836 |   |
| Financial                  consulting     |   |                          | 166,500 |                        |   | 30,796 |   |   | 135,704 |   |   | 166,500 |   |   | 279,046 |   |   | (112,546 | ) |
| Other                                     |   |                          | 6,932   |                        |   | 18,700 |   |   | (11,768 | ) |   | 13,853 |   |   | 26,186 |   |   | (12,333 | ) |
| Total                                     |   |                          | 330,527 |                        |   | 109,353 |   |   | 221,174 |   |   | 392,777 |   |   | 480,016 |   |   | (87,239 | ) |

**Plan      of Operation for the Next Twelve Months**

----

**Off-Balance      Sheet Arrangements**

| ·   | an                obligation under a guarantee                contract, |
|--------------------|-------------------------------------------------------------------------|

|   |   |
|--------|--------|

| ·   | a                retained or contingent interest in assets transferred to the                unconsolidated entity or similar arrangement that serves as credit,                liquidity or market risk support to such entity for such                assets, |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

| ·   | any                obligation, including a contingent obligation, under a contract that would                be accounted for as a derivative instrument,                or |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

| ·   | any                obligation, including a contingent obligation, arising out of a variable                interest in an unconsolidated entity that is held by us and material                to us                where such entity provides financing, liquidity, market risk or credit                risk support to, or engages in leasing, hedging or research and                development services with us. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Item      3.**
**Controls      and Procedures**

**PART      II - OTHER INFORMATION**

**Item      1.**
**Legal      Proceedings.**

**Item      2.**
**Unregistered      Sales of Equity Securities**

----

| Date    |   | Purchaser                                        |   | No.                  of Shares |      | Value  |   | Consideration                  Paid for the Shares |                                          |
|---------|--------|--------------------------------------------------|--------|--------------------------------|-----------|--------|--------|----------------------------------------------------|-----------------------------------------------|
|    |   |                                             |   |                           |      |   |   |                                               |                                          |
| 4-4-07  |   | Nevada                Agency & Trust Co.     |   | 100,000                        |      | $      | 0.10   |                                               | Services                (stock transfer agent | ) |
| 4-4-07  |   | Newport                Capital Consultants, Inc. |   |                           | 300,000   |   |   | .30                                                |                                          | Cash                and account receivable |   |
| 4-4-07  |   | Penultimate                Frontier LLC          |   |                           | 50,000    |   |   | .30                                                |                                          | Legal                services |
| 4-4-07  |   | Jessica                Weinerman                 |   |                           | 50,000    |   |   | .30                                                |                                          | Legal                services |   |
| 4-7-07  |   | Kayla                Weinerman                   |   |                           | 50,000    |   |   | .30                                                |                                          | Legal                services |   |
| 4-4-07  |   | Jerry                Cochran                     |   |                           | 200,000   |   |   | .30                                                |                                          | Legal                services |   |
| 4-7-07  |   | Michael                Moore                     |   |                           | 10,000    |   |   | .36                                                |                                          | Well                services |   |
| 4-7-07  |   | Randy                L. Cooper                   |   |                           | 1,000     |   |   | .36                                                |                                          | Well                services |   |
| 4-4-07  |   | Michael                Martin                    |   |                           | 1,000     |   |   | .36                                                |                                          | Well                services |   |
| 4-4-07  |   | Russell                Angleton                  |   |                           | 1,000     |   |   | .36                                                |                                          | Well                services |   |
| 4-7-07  |   | Clinton                W. Renshaw                |   |                           | 20,000    |   |   | .36                                                |                                          | Well                services |   |
| 4-4-07  |   | Tommy                Shriver                     |   |                           | 10,000    |   |   | .36                                                |                                          | Well                services |
| 4-4-07  |   | Hamilton                Polypipe, Inc.           |   |                           | 10,000    |   |   | .36                                                |                                          | Well                services |   |
| 4-7-07  |   | James                S. Higgins                  |   |                           | 50,000    |   |   | .36                                                |                                          | Well                services |   |
| 4-19-07 |   | Crescent                Fund LLC                 |   |                           | 555,000   |   |   | .30                                                |                                          | Financial                consulting |   |
| 7-16-07 |   | Uptick                Capital Ltd.               |   |                           | 250,000   |   |   | .12                                                |                                          | Financial                consulting |   |
| 7-18-07 |   | Hudson                Resources Corp.            |   |                           | 1,825,000 |   |   | .05                                                |                                          | Cash |   |
| 7-18-07 |   | John                J. McKenna                   |   |                           | 175,000   |   |   | .05                                                |                                          | Cash |   |
| 7-19-07 |   | Bobby                Collums                     |   |                           | 5,000     |   |   | .10                                                |                                          | Well                services |   |
| 7-31-07 |   | Uptick                Capital Ltd.               |   |                           | 250,000   |   |   | .25                                                |                                          | Financial                consulting |   |
| 7-31-07 |   | Joseph                R. Mattioli, III           |   |                           | 250,000   |   |   | .25                                                |                                          | Financial                consulting |   |

| **Item                6.** |   | **Exhibits** |
|----------------------------|--------|--------------|

| 3(i)   | Articles                of Incorporation                                                                                                                                                                                | *      |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|   |                                                                                                                                                                                                                    |   |
| 3(ii)  | Bylaws                                                                                                                                                                                                                  | *      |
|   |                                                                                                                                                                                                                    |   |
| 10.5   | Purchase                and Sale Agreement entered into December 13, 2005 between Superior                Oil and                Gas Co. and William H. Foster.                                                         | **     |
|   |                                                                                                                                                                                                                    |   |
| 10.6   | Purchase                and Sale Agreement entered into April 24, 2006 between Enerhance                Energy,                Inc. and Superior Oil and Gas Co.                                                        | **     |
|   |                                                                                                                                                                                                                    |   |
| 10.7   | Assignment                of Oil and Gas Leases executed May 23, 2006 from Hudson Resources                Corp to                Superior Oil and Gas Co. covering lands in Kingfisher County,                Oklahoma | ***    |
|   |                                                                                                                                                                                                                    |   |
| 10.8   | Assignment                of Oil and Gas Leases executed May 23, 2006 from Hudson Resources                Corp to                Superior Oil and Gas Co. covering lands in Canadian County,                Oklahoma   | ***    |
|   |                                                                                                                                                                                                                    |   |
| 10.9   | Assignment                of Oil and Gas Leases executed May 23, 2006 from Hudson Resources                Corp to                Superior Oil and Gas Co. covering lands in Pushmataha County,                Oklahoma | ***    |
|   |                                                                                                                                                                                                                    |   |
| 14     | Code                of Ethics for the Chief Executive Officer and Senior Financial                Officers.                                                                                                             | +++    |
|   |                                                                                                                                                                                                                    |   |
| 16     | Letter                on Change in Certifying Accountant                                                                                                                                                                | *      |

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| 31     | Certification                of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |   |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|   |                                                                                                                                                                                            |   |
| 31.1   | Certification                of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |   |
|   |                                                                                                                                                                                            |   |
| 32     | Certification                of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |   |
|   |                                                                                                                                                                                            |   |
| 32.1   | Certification                of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |   |

|   | * | Previously                filed with Form 10-SB on January 31, 2003, EDGAR Accession                #0001060830-03-000019; incorporated                herein. |
|--------|---|----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | +++ | Previously                filed with Form 10-KSB, SEC #000-50173, on April 19, 2005; incorporated                herein. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------|

|   | ** | Previously                filed with Form 10-QSB 03-31-06 on May 22, 2006, EDGAR Accession                #0001010549-06-000326; incorporated                herein. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | *** | Previously                filed with Form 8-K Current Report 05-23-06 on May 30, 2006, EDGAR                Accession #0001010549-06-000348; incorporated                herein. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SIGNATURES**

|                                     |                                                            |                            |
|------------------------------------------|-----------------------------------------------------------------|---------------------------------|
| Date:              August 13, 2007  | Superior              Oil and Gas Co.                           |
|                                |                                                       |                       |
|                                          | By                                                    | */s/              Daniel Lloyd* |
|                                     | Daniel              Lloyd, Chief Executive              Officer |

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