| 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                                                                           | 3      |
|                     | Balance                  Sheets at January 31, 2007 and April 30, 2006                                          | 3      |
|                     | Statements                  of Operations for the Nine Months Ended January 31, 2007 and                  2006  | 4      |
|                     | Statements                  of Operations for the Three Months Ended January 31, 2007 and                  2006 | 5      |
|                     | Statements                  of Stockholders' Equity (Deficiency                                                 | 6      |
|                     | for                  the Period May 1, 2006 through January 31, 2007)                                           |   |
|                     | Statements                  of Cash Flows for the Six Months Ended January 31, 2007 and                  2006   | 7      |
|                     | Notes                  to Financial Statements                                                             | 8      |
| Item                  2. | Management's                  Discussion and Analysis                                                           | 13     |
| Item                  3. | Controls                  and Procedures                                                                        | 14     |
|                     |                                                                                                            |   |
| PART                  II | OTHER                  INFORMATION                                                                              |   |
|                     |                                                                                                            |   |
| Item                  2. | Changes                  in Securities                                                                          |   |
| Item                  6. | Exhibits                  and Reports on Form 8-K                                                               | 14     |
|                     |                                                                                                            |   |
|                     | SIGNATURES                                                                                                      |   |
|                     | CERTIFICATIONS                                                                                                  |   |
|                     | EXHIBITS                                                                                                        |   |

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**ITEM        1. FINANCIAL STATEMENTS**

|                                                                                                                                                                                                                                                                                        |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **ORION                  DIVERSIFIED TECHNOLOGIES, INC.**                                                                                                                                                                                                                                   |
| **BALANCE                  SHEETS**                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                        | January                  31, 2007 | April                  30, 2006 |
|                                                                                                                                                                                                                                                                                        | (unaudited) | (audited) |
|                                                                                                                                                                                                                                                                                        |   |   |
|                                                                                                                                                                                                                                                                                        |   |   |
| ASSETS                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                        |   |   |
| Current                  assets:                                                                                                                                                                                                                                                            |   |   |
| Cash                                                                                                                                                                                                                                                                                        | $                  6,577 | $                  2,370 |
| Advance                  receivable and accrued interest                                                                                                                                                                                                                                    | 808,288 | 795,204 |
|                                                                                                                                                                                                                                                                                        |   |   |
| Total                  current assets                                                                                                                                                                                                                                                       | 814,865 | 797,574 |
|                                                                                                                                                                                                                                                                                        |   |   |
| Equity                  interest- Ovale                                                                                                                                                                                                                                                     |                    949,486 |                    949,486 |
|                                                                                                                                                                                                                                                                                        |   |   |
| Total                  assets                                                                                                                                                                                                                                                               | $                  1,764,351 | $                  1,747,060 |
|                                                                                                                                                                                                                                                                                        |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY DEFICIENCY                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                        |   |   |
| Current                  liabilities:                                                                                                                                                                                                                                                       |   |   |
| Accounts                  payable and accrued expenses                                                                                                                                                                                                                                      | $                  51,376 | $                  47,755 |
| Notes                  payable                                                                                                                                                                                                                                                              | 19,665 | 3,100 |
|                                                                                                                                                                                                                                                                                        |   |   |
| Total                  current liabilities                                                                                                                                                                                                                                                  | 71,041 | 50,585 |
|                                                                                                                                                                                                                                                                                        |   |   |
| Stockholders'                  equity (deficiency):                                                                                                                                                                                                                                         |   |   |
|                                                                                                                                                                                                                                                                                        |   |   |
| Common                  stock, par value $.01 per share,  authorized                  10,000,000 shares, issued and  outstanding                  9,982,073                  shares                  at January 31,  2007                  and April 30, 2006, respectively. | 99,821 | 73,121 |
| Additional                  paid-in capital                                                                                                                                                                                                                                                 | 1,826,885 | 1,839,585 |
| Retained                  earnings (deficit)                                                                                                                                                                                                                                                | (                  233,396) | (                  216,501) |
|                                                                                                                                                                                                                                                                                        |   |   |
| Total                  stockholder’ equity (deficiency)                                                                                                                                                                                                                               | 1,693,310 | 1,696,205 |
|                                                                                                                                                                                                                                                                                        |   |   |
| Total                  liabilities & stockholders equity                                                                                                                                                                                                                                | $                  1,764,351 | $                  1,747,060 |
|                                                                                                                                                                                                                                                                                        |   |   |
| The                  accompanying notes are an integral part of these financial                  statements.                                                                                                                                                                                |

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| **ORION                  DIVERSIFIED TECHNOLOGIES, INC.**                                                    |
|--------------------------------------------------------------------------------------------------------------|
| **STATEMENTS                  OF OPERATIONS**                                                                |
| **(UNAUDITED)**                                                                                              |
|                                                                                                         |   |   |
|                                                                                                         | Nine                  Months Ended | Nine                  Months Ended |
|                                                                                                         | January                  31, 2007 | January                  31, 2006 |
|                                                                                                         |   |   |
| Income:                                                                                                      |   |   |
|                                                                                                         |   |   |
| Revenue                                                                                                      | -- | -- |
|                                                                                                         |   |   |
| Cost                  of revenue                                                                             | -- | -- |
|                                                                                                         |   |   |
| Gross                  profit                                                                                | -- | -- |
|                                                                                                         |   |   |
| General                  and administrative expenses:                                                        |   |   |
| Professional                  fees                                                                           | 22,680 | 15,945 |
| Other                                                                                                        | 6,379 | 2,646 |
|                                                                                                         |   |   |
| Total                  operating expenses                                                                    | 29,059 | 18,591 |
|                                                                                                         |   |   |
| Gain/(loss)                  before taxes                                                                    | (29,059) | (                  18,591) |
|                                                                                                         |   |   |
| Other                  income (expense):                                                                     |   |   |
| Interest                  income                                                                             | 13,085 | 13,085 |
| Interest                  expense:                                                                           | (921) | -- |
|                                                                                                         |   |   |
| Net                  income (loss)                                                                           | $                  (16,895) | $                  (5,506) |
|                                                                                                         |   |   |
| Loss                  per share - basic                                                                      | (.01) | (.01) |
|                                                                                                         |   |   |
| Weighted                  average shares outstanding                                                         | 9,982,073 | 7,312,532  |
|                                                                                                         |   |   |
| 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 |
| Income:                                                                                                      | January                  31, 2007 | January                  31, 2006 |
|                                                                                                         |   |   |
| Revenue                                                                                                      | -- | -- |
|                                                                                                         |   |   |
| Cost                  of revenue                                                                             | -- | -- |
|                                                                                                         |   |   |
| Gross                  profit                                                                                | -- | -- |
|                                                                                                         |   |   |
| General                  and administrative expenses:                                                        |   |   |
| Professional                  fees                                                                           | 17,167 | 7,425 |
| Other                                                                                                        | 3,700 | 1,065 |
|                                                                                                         |   |   |
| Total                  operating expenses                                                                    | 20,867 | 8,490 |
|                                                                                                         |   |   |
| Gain/(loss)                  before taxes                                                                    | (20,867) | (8,490) |
|                                                                                                         |   |   |
| Other                  income (expense):                                                                     |   |   |
| Interest                  income (expense)                                                                   | (                  592) | 4,362 |
|                                                                                                         |   |   |
| Net                  income (loss)                                                                           | (21,459) | (4,128) |
|                                                                                                         |   |   |
| Loss                  per share - basic                                                                      | (0.01) | (0.01) |
|                                                                                                         |   |   |
| Weighted                  average shares outstanding                                                         | 9,982,073 | 7,312,532 |
| The                  accompanying notes are an integral part of these financial                  statements. |

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| **ORION                  DIVERSIFIED TECHNOLOGIES, INC.**                                                                                                                                                                                                                                |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **STATEMENTS                  OF STOCKHOLDERS' EQUITY (DEFICIENCY)**                                                                                                                                                                                                                     |
| **FOR                  THE PERIOD MAY 1, 2006 THROUGH JANUARY 31,                  2007**                                                                                                                                                                                                |
| **(UNAUDITED)**                                                                                                                                                                                                                                                                          |
|                                                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                     | Common                  stock, | Additional | Retained |   |
|                                                                                                                                                                                                                                                                                     | $.01                  par | Paid-in | Earnings |   |
|                                                                                                                                                                                                                                                                                     | Shares | Amount | Capital | (deficit) | Total |
|                                                                                                                                                                                                                                                                                     |   |   |   |   |   |
| Balance                  May 1, 2006                                                                                                                                                                                                                                                     | 9,982,073 | $99,821 | $1,812,885 | $(216,501) | $1,696,205 |
|                                                                                                                                                                                                                                                                                     |   |   |   |   |   |
| Shares                  to be issued to noteholder1                                                                                                                                                                                                                                      |   |   | 14,000 |   | 14,000 |
|                                                                                                                                                                                                                                                                                     |   |   |   |   |   |
| Net                  Loss                                                                                                                                                                                                                                                                | -- |                    -- |                    -- | (                  16,895) | (                  16,895) |
|                                                                                                                                                                                                                                                                                     |   |   |   |   |   |
| Balance                  January 31, 2007                                                                                                                                                                                                                                                | 9,982,073 | 99,821 | 1,826,885 | (                  233,396) | $1,693,310 |
|                                                                                                                                                                                                                                                                                     |   |   |   |   |   |
| See                  accompanying notes to financial statements                                                                                                                                                                                                                          |
|                                                                                                                                                                                                                                                                                     |   |   |   |   |   |
| 1.  The                  company received $30,000 in exchange for a note payable of $30,000                  and                  40,000 shares of common stock to be issued to a note holder valued                  at $.35                  per share at the date of issue. |

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| **ORION                  DIVERSIFIED TECHNOLOGIES, INC.**                                                                   |
|-----------------------------------------------------------------------------------------------------------------------------|
| **STATEMENTS                  OF CASH FLOWS**                                                                               |
| **(UNAUDITED)**                                                                                                             |
|                                                                                                                        |
|                                                                                                                        | Nine                  Months Ended |
|                                                                                                                        | January                  31, |
|                                                                                                                        |   |   |
|                                                                                                                        | 2007 | 2006 |
|                                                                                                                        |   |   |
| Reconciliation                  of net loss to net cash provided by (used in) operating                  activities:        |   |   |
|                                                                                                                        |   |   |
| Net                  gain(loss)                                                                                             | (16,895) | (5,506) |
|                                                                                                                        |   |   |
| Adjustments                  to reconcile net loss to net cash provided by (used in) operating                  activities: |   |   |
|                                                                                                                        |   |   |
| Accounts                  payable                                                                                           | 2,700 | 5,006 |
| Accrued                  interest receivable - Ovale                                                                        | (13,084) | (13,085) |
| Advances                  receivable                                                                                        | -- | 13,000 |
| Accrued                  interest payable                                                                                   | 921 | -- |
|                                                                                                                        |   |   |
|                                                                                                                        |   |   |
| Net                  cash provided by (used in) operating activities                                                        | (26,358) | (585) |
|                                                                                                                        |   |   |
| Investing                  activities:                                                                                      |   |   |
|                                                                                                                        |   |   |
| Net                  cash used by investing activities                                                                      | -- | -- |
|                                                                                                                        |   |   |
| Financing                  activities:                                                                                      |   |   |
| Notes                  payable                                                                                              | 16,565 | -- |
| Additional                  paid in capital                                                                                 | 14,000 | -- |
|                                                                                                                        |   |   |
| Net                  cash provided by financing activities                                                                  | 30,565 | -- |
|                                                                                                                        |   |   |
| Increase                  (decrease) in cash, net                                                                           | 4,207 | (585) |
| Cash,                  beginning of period                                                                                  | 2,370 | 1,363 |
|                                                                                                                        |   |   |
| Cash,                  end of period                                                                                        | 6,577 | 868 |
|                                                                                                                        |   |   |
|                                                                                                                        |   |   |
| 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 NINE MONTHS ENDED JANUARY 31, 2007 AND JANUARY 31,                  2006:                          |
|                                                                                                                        |
| For                  the nine months ended January 31, 2007 and 2006 there were no non-cash                  transactions.  |
|                                                                                                                        |
| See                  accompanying notes to 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)**

**NOTE        5. PENDING BUSINESS COMBINATION (continued)**

**NOTE        6. SUBSEQUENT EVENT**

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

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**ORION        DIVERSIFIED TECHNOLOGIES, INC.**

**NOTES        TO FINANCIAL STATEMENTS**

**(UNAUDITED)**

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

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**ORION        DIVERSIFIED TECHNOLOGIES, INC.**

**NOTES        TO FINANCIAL STATEMENTS**

**(UNAUDITED)**

**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**

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