| New                Jersey                   | 22-1637978                            |
|---------------------------------------------|---------------------------------------|
| (State                or other jurisdiction | (IRS                Employer Id. No.) |
| of                incorporation)            |                                  |

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| PART                I  | FINANCIAL                INFORMATION                                                                     |
|------------------------|----------------------------------------------------------------------------------------------------------|
|                   | Page                                                                                                     |
|                   |                                                                                                     |
| Item                1. | Financial                Statements                                                                      | 2 |
|                   | Balance                Sheets at July 31, 2007 and April 30, 2007                                        |           2 |
|                   | Statements                of Operations for the Three Months Ended July 31, 2007 and                2006 |       3 |
|                   | Statements                of Cash Flows for the Three Months Ended July 31, 2007 and                2006 |    4 |
|                   | Notes                to Financial Statements                                                             |           5 |
| Item                2. | Management's                Discussion and Analysis                                                      | 9 |
| Item                3. | Controls                and Procedures                                                                   | 10 |
|                   |                                                                                                     |   |
| PART                II | OTHER                INFORMATION                                                                         |   |
|                   |                                                                                                     |   |
| Item                6. | Exhibits                and Reports on Form 8-K                                                          | 11 |
|                   |                                                                                                     |   |
|                   | SIGNATURES                                                                                               | 12 |
|                   | CERTIFICATIONS                                                                                           |   |
|                   | EXHIBITS                                                                                                 |   |

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**ITEM      1. FINANCIAL STATEMENTS**

|                                                                                                                                                                                                                               |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **ORION                  DIVERSIFIED TECHNOLOGIES, INC.**                                                                                                                                                                          |   |
| **BALANCE                  SHEETS**                                                                                                                                                                                                |   |
|                                                                                                                                                                                                                               |   |
|                                                                                                                                                                                                                               |   | July                  31, |   |   | April                  30, |   |
|                                                                                                                                                                                                                               |   | 2007 |   |   | 2007 |   |
|                                                                                                                                                                                                                               |   | (unaudited) |   |   | (audited) |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |
| ASSETS                                                                                                                                                                                                                             |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |
| Current                  assets:                                                                                                                                                                                                   |   |   |   |   |   |   |
| Cash                                                                                                                                                                                                                               |   | $ | 5,770 |   |   | $ | 2,640 |   |
| Advance                  receivable and accrued interest                                                                                                                                                                           |   |   | 785,851 |   |   |   | 790,660 |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Total                  current assets                                                                                                                                                                                              |   |   | 791,621 |   |   |   | 793,300 |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Equity                  interest- Ovale                                                                                                                                                                                            |   |   | 949,486 |   |   |   | 949,486 |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Total                  assets                                                                                                                                                                                                      |   | $ | 1,741,107 |   |   | $ | 1,742,786 |   |
|                                                                                                                                                                                                                               |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY DEFICIENCY                                                                                                                                                             |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Current                  liabilities:                                                                                                                                                                                              |   |   |   |   |   |   |   |   |
| Accounts                  payable and accrued expenses                                                                                                                                                                             |   | $ | 53,156 |   |   | $ | 39,615 |   |
| Notes                  payable                                                                                                                                                                                                     |   |   | 30,000 |   |   |   | 30,000 |   |
| Liability                  to issue shares to note-holder                                                                                                                                                                          |   |   | 40,200 |   |   |   | 28,500 |   |
| Interest                  payable                                                                                                                                                                                                  |   |   | 2,104 |   |   |   | 1,512 |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Total                  current liabilities                                                                                                                                                                                         |   |   | 125,460 |   |   |   | 99,627 |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Stockholders'                  equity (deficiency):                                                                                                                                                                                |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Common                  stock, par value $.01 per share,authorized 10,000,000 shares, issued                  andoutstanding 9,982,073 shares at July 31, 2007 and April 30,                  2007,                  respectively. |   |   | 99,816 |   |   |   | 99,816 |   |
| Additional                  paid-in capital                                                                                                                                                                                        |   |   | 1,812,890 |   |   |   | 1,812,890 |   |
| Retained                  earnings (deficit)                                                                                                                                                                                       |   |   | (297,059 | ) |   |   | (269,547 | ) |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Total                  stockholder’ equity                                                                                                                                                                                   |   |   | 1,615,647 |   |   |   | 1,643,159 |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Total                  liabilities & stockholders equity                                                                                                                                                                       |   | $ | 1,741,107 |   |   | $ | 1,742,786 |   |
|                                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| The                  accompanying notes are an integral part of these financial                  statements.                                                                                                                       |   |

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| **ORION                  DIVERSIFIED TECHNOLOGIES, INC.**                                                    |   |
|--------------------------------------------------------------------------------------------------------------|--------|
| **STATEMENTS                  OF OPERATIONS**                                                                |   |
| **(UNAUDITED)**                                                                                              |   |
|                                                                                                         |   |   |   |   |   |   |
|                                                                                                         |   | Three                  Months Ended |   |   | Three                  Months Ended |   |
|                                                                                                         |   | July                  31, 2007 |   |   | July                  31, 2006 |   |
|                                                                                                         |   |   |   |   |   |   |
| Income:                                                                                                      |   |   |   |   |   |   |
|                                                                                                         |   |   |   |   |   |   |
| Revenue                                                                                                      |   |   | -- |   |   |   | -- |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Cost                  of revenue                                                                             |   |   | -- |   |   |   | -- |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Gross                  profit                                                                                |   |   | -- |   |   |   | -- |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Operating                  expenses:                                                                         |   |   |   |   |   |   |   |   |
|   Professional                  fees                                                               |   |   | 16,250 |   |   |   | 1,688 |   |
|   General                  and administrative                                                      |   |   | 2,661 |   |   |   | 1,531 |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Total                  operating expenses                                                                    |   |   | 18,911 |   |   |   | 3,219 |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Loss                  from operations                                                                        |   |   | (18,911 | ) |   |   | (3,219 | ) |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Other                  income (expense):                                                                     |   |   |   |   |   |   |   |   |
|    Interest                  income                                                           |   |   | 3,691 |   |   |   | 4,362 |   |
|    Interest                  expense                                                          |   |   | (12,292 | ) |   |   | -- |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Total                  other income (expense)                                                                |   |   | (8,601 | ) |   |   | 4,362 |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Income                (loss)                                                                                 |   |   | (27,512 | ) |   |   | 1,143 |   |
| Income                tax expense:                                                                           |   |   |   |   |   |   |   |   |
| Current                                                                                                      |   |   | -- |   |   |   | -- |   |
| Deferred                                                                                                     |   |   | -- |   |   |   | -- |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Net                  income (loss)                                                                           |   | $ | (27,512 | ) |   | $ | 1,143 |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Income                  (loss) per share – basic and diluted                                           |   |   | (.00 | ) |   |   | .00 |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| Weighted                  average shares outstanding                                                         |   |   | 9,982,073 |   |   |   | 9,982,073 |   |
|                                                                                                         |   |   |   |   |   |   |   |   |
| The                  accompanying notes are an integral part of these financial                  statements. |   |

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|                                                                                                                                                                                                                        |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **ORION                  DIVERSIFIED TECHNOLOGIES, INC.**                                                                                                                                                                   |   |
| **STATEMENTS                  OF CASH FLOWS**                                                                                                                                                                               |   |
| **(UNAUDITED)**                                                                                                                                                                                                             |   |
|                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                        |   | Three                  Months Ended July                  31, |   |
|                                                                                                                                                                                                                        |   | 2007 |   |   | 2006 |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |
| Reconciliation                  of net loss to net cash provided by (used in) operating                  activities:                                                                                                        |   |   |   |   |   |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |
| Net                  gain(loss)                                                                                                                                                                                             |   | $ | (27,512 | ) |   | $ | 1,143 |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Adjustments                  to reconcile net loss to net cash provided by    (used                  in) operating activities:                                                                          |   |   |   |   |   |   |   |   |
| Shares                  to be issued for interest                                                                                                                                                                           |   |   | 11,700 |   |   |   | -- |   |
| Accounts                  payable                                                                                                                                                                                           |   |   | 13,541 |   |   |   | 2,723 |   |
| Accrued                  interest receivable - Ovale                                                                                                                                                                        |   |   | 4,809 |   |   |   | (4,361 | ) |
| Accrued                  interest                                                                                                                                                                                           |   |   | 592 |   |   |   | -- |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                        |   |   | 30,642 |   |   |   | (1,638 | ) |
| Total                  adjustments                                                                                                                                                                                          |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Net                  cash provided by (used in) operating activities                                                                                                                                                        |   |   | 3,130 |   |   |   | (495 | ) |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Investing                  activities:                                                                                                                                                                                      |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Net                  cash used by investing activities                                                                                                                                                                      |   |   | -- |   |   |   | -- |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Financing                  activities:                                                                                                                                                                                      |   |   |   |   |   |   |   |   |
| Net                  cash provided by financing activities                                                                                                                                                                  |   |   | -- |   |   |   | -- |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Increase                  (decrease) in cash, net                                                                                                                                                                           |   |   | 3,130 |   |   |   | (495 | ) |
| Cash,                  beginning of period                                                                                                                                                                                  |   |   | 2,640 |   |   |   | 2,370 |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Cash,                  end of period                                                                                                                                                                                        |   | $ | 5,770 |   |   | $ | 1,875 |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Cash                  paid during the six months ended January 31:                                                                                                                                                          |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                        |   | 2007 |   |   | 2006 |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| Interest                  paid                                                                                                                                                                                              |   |   | -0- |   |   |   | -0- |   |
| Income                  taxes                                                                                                                                                                                               |   |   | -0- |   |   |   | -0- |   |
|                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL                  SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:                                                                                                                                      |   |
| FOR                  THE THREE MONTHS ENDED JULY 31, 2007 AND JULY 31, 2006:For                  the three months ended July 31, 2007 and 2006 there were no non-cash                  investing or financing transactions. |   |
| The                  accompanying notes are an integral part of these financial                  statements.                                                                                                                |   |
|                                                                                                                                                                                                                        |   |

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**ORION            DIVERSIFIED TECHNOLOGIES,            INC.**

**NOTES            TO FINANCIAL            STATEMENTS**

**(UNAUDITED)**

**NOTE      1. ORGANIZATION AND BUSINESS**

**NOTE      2. SUMMARY OF SIGNIFICANT ACCOUNT POLICIES**

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**ORION      DIVERSIFIED TECHNOLOGIES, INC.**

**        NOTES        TO        FINANCIAL STATEMENTS      **

**        (UNAUDITED)   **

**NOTE      2. SUMMARY OF SIGNIFICANT ACCOUNT POLICIES (continued)**

In      July 2006, the Financial Accounting Standards Board (FASB)      issued FASB Interpretation No. 48 (“FIN 48”), *Accounting for Uncertainty in      Income Taxes*, which is an interpretation of SFAS No. 109,*Accounting      for Income Taxes*. FIN 48 clarifies the accounting for income taxes by      prescribing the minimum recognition threshold a tax position is required to      meet      before being recognized in the financial statements. FIN 48 also provides      guidance on derecognition, measurement, classification, interest and penalties,      accounting in interim periods, disclosure and transition. In addition, FIN      48      clearly scopes out income taxes from FASB Statement No. 5, *Accounting for      Contingencies*. FIN 48 is effective for fiscal years beginning after      December 15, 2006. The Company will implement this interpretation in the fiscal      year starting January 1, 2007. The Company is currently analyzing the effect,      if      any, FIN 48 will have on the Company’s consolidated financial position and      results of operations.

*Fair Value      Measurements*

*Considering the Effects of Prior Year      Misstatements when Quantifying Misstatements in Current Year Financial      Statements*

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**ORION            DIVERSIFIED TECHNOLOGIES,            INC.**

**NOTES            TO FINANCIAL            STATEMENTS**

**(UNAUDITED)**

**NOTE      3. NOTES PAYABLE**

**NOTE      4. GOING CONCERN BASIS AND FUTURE PLANS**

**NOTE      5. PENDING BUSINESS COMBINATION**

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**ORION      DIVERSIFIED TECHNOLOGIES, INC.**

**NOTES        TO FINANCIAL        STATEMENTS**

**(UNAUDITED)**

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**ITEM      2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF      OPERATION**

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**ITEM      2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION      (CONTINUED)**

**ITEM      3. CONTROLS AND PROCEDURES**

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**PART      II - OTHER INFORMATION**

**ITEM      6. EXHIBITS AND REPORTS ON FORM 8-K**

|   | 2.(i)   | Exchange                  Agreement dated September 15, 2004 between the Registrant and Ovale,                  S.A.                  incorporated by reference to Exhibit A to the Preliminary Information                  Statement of the Registrant filed on November 22, 2005                                                                                          |
|--------|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | 2.(ii)  | Amendment,                  dated November 8, 2004, to Exchange Agreement dated September 15,                  2004                  between the Registrant and Ovale, S.A. incorporated by reference                  to                  Exhibit B to the Preliminary Information Statement of the Registrant                  filed                  on November 22, 2005 |
|   | 2.(iii) | Second                  Amendment, dated January 3, 2006, to the Exchange Agreement dated                  September 15, 2004, incorporated by reference to Exhibit 2.(iii)                  to the                  Form 10-KSB filed by the Registrant on September 12,                  2006.                                                                             |
|   | 3.(i)1  | Certificate                  of Incorporation incorporated by reference to Exhibit (1)(i) to                  Registration Statement filed on Form                  S-1                                                                                                                                                                                                      |

|   | 3.(i)2 | Amendment                  to Articles of Incorporation incorporated by reference to Item                  (1)(ii)                  filed with Form 10K  for the year ended April 30,                  1983 |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | 3.(ii) | By-laws                  – incorporated by reference to Exhibit (b)(ii) filed with Form S-1                  Registration Statement                                                                             |
|   | 31.1   | Certifications                pursuant to Section 302 of the Sarbanes-Oxley Act of 2003                                                                                                                               |
|   | 31.2   | Certifications                pursuant to Section 906 of the Sarbanes-Oxley act of                2003                                                                                                                |

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