----

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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

| x | QUARTERLY                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934 |
|---|-----------------------------------------------------------------------------------------------------------------|

| o | TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE                ACT |
|---|-----------------------------------------------------------------------------------------------|

**ROKWADER,      INC.**

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

| Delaware                                                                      | 73-1731755                                       |
|-------------------------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) | (IRS                Employer Identification No.) |

| 23950                Craftsman Road, Calabasas, CA 91302                                                         |
|------------------------------------------------------------------------------------------------------------------|
| (Address                of principal executive offices)                                                          |
|                                                                                                             |
| (818)                224-3675                                                                                    |
| (Issuer's                telephone number)                                                                       |
|                                                                                                             |
| N/A                                                                                                              |
| (Former                name, former address and former fiscal year, if changed since last                report) |

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**Table      of Contents**

**INDEX**

|                    |                                                                                                                                                                                                                                                                            | **Page** |
|-------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                    |                                                                                                                                                                                                                                                                            |     |
| PART                I.  | FINANCIAL                INFORMATION                                                                                                                                                                                                                                            | 1        |
| Item                1.  | Financial                Statements                                                                                                                                                                                                                                             | 1        |
|                    | Condensed                Consolidated Balance Sheet as of September 30, 2007 (unaudited) and                December 31, 2006                                                                                                                                                   | F-1      |
|                    | Condensed                Consolidated Statement of Operations for the nine months ended September                30, 2007 (unaudited), and 2006 (unaudited) and for the period from                March                18, 2005 (Inception) to September 30, 2007 (unaudited), | F-2      |
|                    | Condensed                Consolidated Statements of Stockholders’ Equity for the period from March                18, 2005 (Inception) to September 30, 2007 (unaudited)                                                                                                  | F-3      |
|                    | Condensed                Consolidated Statement of Cash Flows for the nine months ended September                30, 2007 (unaudited), and 2006 (unaudited) and for the period from                March                18, 2005 (Inception) to September 30, 2007 (unaudited), | F-4      |
|                    | Notes                to the Consolidated Condensed Financial Statements                (unaudited)                                                                                                                                                                              | F-5      |
| Item                2.  | Management’s                Discussion and Analysis or Plan of Operation                                                                                                                                                                                                  | 2        |
| Item                3.  | Controls                and Procedures                                                                                                                                                                                                                                          | 4        |
|                    |                                                                                                                                                                                                                                                                            |     |
| PART                II. | OTHER                INFORMATION                                                                                                                                                                                                                                                | 5        |
| Item                1.  | Legal                Proceedings                                                                                                                                                                                                                                                | 5        |
| Item                2.  | Unregistered                Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                                      | 5        |
| Item                3.  | Defaults                Upon Senior Securities                                                                                                                                                                                                                                  | 5        |
| Item                4.  | Submission                of Matters to a Vote of Security Holders                                                                                                                                                                                                              | 5        |
| Item                5.  | Other                Information                                                                                                                                                                                                                                                | 5        |
| Item                6.  | Exhibits                                                                                                                                                                                                                                                                        | 6        |
| Signatures              |                                                                                                                                                                                                                                                                            | 7        |

----

**PART      I — FINANCIAL INFORMATION**

**Item      1.**
**Consolidated**
**Financial      Statements.**

----

**ROKWADER,        INC. AND SUBSIDIARY**

**CONDENSED        CONSOLIDATED BALANCE SHEET**

**(A        DEVELOPMENT STAGE COMPANY)**

|                                                                                                                                                                                                                                                                  |   | SEPTEMBER 302007(UNAUDITED) |     | DECEMBER 31,2006 |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------|----------|-----------------------|--------|
|  **ASSETS**                                                                                                                                                                                                                                                      |   |                             |     |                  |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |
| CURRENT                  ASSETS:                                                                                                                                                                                                                                      |   |                             |     |                  |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |
| Cash                  (Note 1)                                                                                                                                                                                                                                        |   | $                                | 20,205   |                  | $      | 13,511 |   |
| Restricted                  Cash (Notes 1 & 2)                                                                                                                                                                                                                    |   |                             | -        |                  |   | 126,635 |   |
| Prepaid                  Legal Fees                                                                                                                                                                                                                                   |   |                             | 5,000    |                  |   | - |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| TOTAL                  CURRENT ASSETS                                                                                                                                                                                                                                 |   |                             | 25,205   |                  |   | 140,146 |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| OTHER                  ASSETS                                                                                                                                                                                                                                         |   |                             |     |                  |   |   |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| Intangible                  Assets                                                                                                                                                                                                                                    |   |                             |     |                  |   | - |   |
| Net                  of Accumulated Amortization $9,842                                                                                                                                                                                                               |   |                             | 82,458   |                  |   |   |   |
| Goodwill                  (Note 4)                                                                                                                                                                                                                                    |   |                             | 41,664   |                  |   | - |   |
| Deferred                  Offering Cost (Note 1)                                                                                                                                                                                                                      |   |                             | -        |                  |   | 94,998 |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| TOTAL                  OTHER ASSETS                                                                                                                                                                                                                                   |   |                             | 124,122  |                  |   | 94,998 |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| TOTAL                  ASSETS                                                                                                                                                                                                                                         |   | $                                | 149,327  |                  | $      | 235,144 |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
|  **LIABILITIES                  AND STOCKHOLDERS’ DEFICIT**                                                                                                                                                                                                |   |                             |     |                  |   |   |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| CURRENT                  LIABILITIES:                                                                                                                                                                                                                                 |   |                             |     |                  |   |   |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| Accounts                  Payable                                                                                                                                                                                                                                     |   | $                                | 3,700    |                  | $      | 659 |   |
| Insurance                  Payable                                                                                                                                                                                                                                    |   |                             | 8,140    |                  |   | - |   |
| Accrued                  Expenses                                                                                                                                                                                                                                     |   |                             | -        |                  |   | 60 |   |
| Loan                  Payable (Note 5)                                                                                                                                                                                                                                |   |                             | 34,000   |                  |   | - |   |
| Loan                  Payable To Officer (Note 3)                                                                                                                                                                                                                     |   |                             | -        |                  |   | 120,000 |   |
| Subscription                  Payable (Note 2)                                                                                                                                                                                                                        |   |                             | -        |                  |   | 126,635 |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| TOTAL                  CURRENT LIABILITIES                                                                                                                                                                                                                            |   |                             | 45,840   |                  |   | 247,354 |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| TOTAL                  LIABILITIES                                                                                                                                                                                                                                    |   |                             | 45,840   |                  |   | 247,354 |   |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| STOCKHOLDERS’                  EQUITY (DEFICIT):                                                                                                                                                                                                                |   |                             |     |                  |   |   |   |
| Preferred                  Stock, $.001 par value, 10,000,000 shares authorized, none issued                  and                  outstanding                                                                                                                        |   |                             | -        |                  |   | - |   |
| Common                  Stock, $.001 par value, 100,000,000 shares authorized, 1,880,214                  and                  1,250,000 shares issued and outstanding as of September 30, 2007                  and                  December 31, 2006, respectively |   |                             | 1,881    |                  |   | 1,250 |   |
| Additional                  Paid-In Capital                                                                                                                                                                                                                           |   |                             | 481,442  |                  |   | 99,990 |   |
| Accumulated                  Deficit During Development Stage                                                                                                                                                                                                         |   |                             | (379,836 | )                     |   | (113,450 | ) |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| TOTAL                  STOCKHOLDERS' EQUITY (DEFICIT) (Note 2)                                                                                                                                                                                                        |   |                             | 103,487  |                  |   | (12,210 | ) |
|                                                                                                                                                                                                                                                                  |   |                             |     |                  |   |   |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS' DEFICIT                                                                                                                                                                                                          |   | $                                | 149,327  |                  | $      | 235,144 |   |

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**ROKWADER,        INC. AND SUBSIDIARY**

**CONDENSED        CONSOLIDATED STATEMENT OF OPERATIONS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

|                                                                                                       |   | THREE MONTHS ENDEDSEPTEMBER 30, 2007 |      | THREE MONTHS ENDEDSEPTEMBER 30, 2006 |   | NINE MONTHS ENDEDSEPTEMBER 30, 2007 |   | NINE MONTHS ENDEDSEPTEMBER 30, 2006 |      | FOR THE PERIODFROM MARCH 18, 2005(INCEPTION) TO SEPTEMBER 30, 2007 |   |
|------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|-----------|----------------------------------------------------------|--------|---------------------------------------------------------|--------|---------------------------------------------------------|-----------|-----------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                       |   |                                                     |      |                                                     |   |                                                    |   |                                                    |      |                                                                                                            |   |
|                                                                                                       |   |                                                     |      |                                                     |   |                                                    |   |                                                    |      |                                                                                                            |   |
| REVENUE                                                                                                    |   | $                                                        | -         |                                                     | $      | -                                                       |   | $                                                       | -         |                                                                                                            | $      | - |   | $ | - |   |
|                                                                                                       |   |                                                     |      |                                                     |   |                                                    |   |                                                    |      |                                                                                                            |   |   |   |   |   |   |
| EXPENSES                                                                                                   |   |                                                     |      |                                                     |   |                                                    |   |                                                    |      |                                                                                                            |   |   |   |   |   |   |
| General                  and Administrative                                                                |   |                                                     | 48,640    |                                                     |   | 11,062                                                  |   |                                                    | 266,386   |                                                                                                            |   | 65,406 |   |   | 379,836 |   |
|                                                                                                       |   |                                                     |      |                                                     |   |                                                    |   |                                                    |      |                                                                                                            |   |   |   |   |   |   |
| NET                  (LOSS)                                                                                |   | $                                                        | (48,640   | )                                                        | $      | (11,062                                                 | )      | $                                                       | (266,386  | )                                                                                                               | $      | (65,406 | ) | $ | (379,836 | ) |
|                                                                                                       |   |                                                     |      |                                                     |   |                                                    |   |                                                    |      |                                                                                                            |   |   |   |   |   |   |
| NET                  (LOSS) PER COMMON SHARE - BASIC AND DILUTED                                           |   | $                                                        | (0.04     | )                                                        | $      | (0.01                                                   | )      | $                                                       | (0.22     | )                                                                                                               | $      | (0.05 | ) | $ | (0.31 | ) |
|                                                                                                       |   |                                                     |      |                                                     |   |                                                    |   |                                                    |      |                                                                                                            |   |   |   |   |   |   |
| WEIGHTED                  AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND                  DILUTED |   |                                                     | 1,147,945 |                                                     |   | 1,250,000                                               |   |                                                    | 1,233,456 |                                                                                                            |   | 1,250,000 |   |   | 1,244,561 |   |

----

**ROKWADER,        INC. AND SUBISIDIARY**

**CONSOLIDATED        STATEMENTS OF STOCKHOLDERS' EQUITY**

**(A        DEVELOPMENT STAGE COMPANY)**

|                                                                                                                                       |   |                          |      | ADDITIONAL |   | TOTAL       |   | TOTAL         |    |
|--------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|-----------|------------|--------|-------------|--------|---------------|---------|
|                                                                                                                                       |   | COMMON                  STOCK |      | PAID-IN    |   | ACCUMULATED |   | STOCKHOLDERS' |    |
|                                                                                                                                       |   | SHARES                        |      | AMOUNT     |   | CAPITAL     |   | (DEFICIT)     |    | EQUITY/ (DEFICIT) |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |
| BALANCE,                  MARCH 18, 2005                                                                                                   |   |                          | -         |       | $      | -           |   | $             | -       |   | $ | - |   | $ | - |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Sale                  of Common Stock on March 30, 2005                                                                                    |   |                          | 1,250,000 |       |   | 1,250       |   |          | 99,990  |   |   | - |   |   | 101,240 |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Net                  (Loss)                                                                                                                |   |                          | -         |       |   | -           |   |          | -       |   |   | (28,230 | ) |   | (28,230 | ) |
| BALANCE,                  DECEMBER 31, 2005                                                                                                |   |                          | 1,250,000 |       |   | 1,250       |   |          | 99,990  |   |   | (28,230 | ) |   | 73,010 |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Net                  (Loss)                                                                                                                |   |                          | -         |       |   | -           |   |          | -       |   |   | (85,220 | ) |   | (85,220 | ) |
| BALANCE,                  DECEMBER 31, 2006                                                                                                |   |                          | 1,250,000 |       |   | 1,250       |   |          | 99,990  |   |   | (113,450 | ) |   | (12,210 | ) |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Issuance                  of Common Stock for Acquisition of Assets on April 23, 2007 (Unaudited)                  (Note 4)                |   |                          | 70,000    |       |   | 70          |   |          | 69,930  |   |   | - |   |   | 70,000 |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Issuance                  of Common Stock for Services on August 16, 2007 (Unaudited) (Note                  2)                            |   |                          | 104,500   |       |   | 105         |   |          | 29,155  |   |   | - |   |   | 29,260 |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Contribution                  to Capital of Corporation August 16,2007 (Unaudited) (Note 2)                                                |   |                          | (544,286  | )          |   | (544        | )      |          | 544     |   |   | - |   |   | - |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Issuance                  of Common Stock for Conversion of Debt on September 26, 2007                  (Unaudited) (Notes 2 & 3) |   |                          | 1,000,000 |       |   | 1,000       |   |          | 281,823 |   |   | - |   |   | 282,823 |   |
|                                                                                                                                       |   |                          |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Net                  (Loss) (Unaudited)                                                                                                    |   |                          | -         |       |   | -           |   |          | -       |   |   | (266,386 | ) |   | (266,386 | ) |
| BALANCE,                  SEPTEMBER 30, 2007 (Unaudited)                                                                                   |   |                          | 1,880,214 |       | $      | 1,881       |   | $             | 481,442 |   | $ | (379,836 | ) | $ | 103,487 |   |

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**ROKWADER,        INC. AND SUBSIDIARY**

**CONDENSED        CONSOLIDATED STATEMENT OF CASH FLOWS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

|                                                                                                                                                                                                                                          |   | NINE MONTHS ENDEDSEPTEMBER 30, 2007(UNAUDITED) |     | NINE MONTHS ENDEDSEPTEMBER 30, 2006(UNAUDITED) |   | FOR THE PERIODFROM MARCH 18, 2005(INCEPTION)TO SEPTEMBER 30, 2007(UNAUDITED) |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|----------|--------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                                                                                                                                                                                        |   |                                                               |     |                                                               |   |                                                                                                                 |   |
| Net                  (loss)                                                                                                                                                                                                                   |   | $                                                                  | (266,386 | )                                                                  | $      | (66,891                                                                                                              | )      | $ | (379,836 | ) |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Adjustments                  for non-cash items:                                                                                                                                                                                              |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Amortization                  expense                                                                                                                                                                                                         |   |                                                               | 9,842    |                                                               |   | -                                                                                                                    |   |   | 9,842 |   |
| Issuance                  of stock for services rendered                                                                                                                                                                                      |   |                                                               | 29,260   |                                                               |   | -                                                                                                                    |   |   | 29,260 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Changes                  in assets and liabilities:                                                                                                                                                                                           |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Prepaid                  legal fees                                                                                                                                                                                                           |   |                                                               | (5,000   | )                                                                  |   | -                                                                                                                    |   |   | (5,000 | ) |
| Accounts                  payable                                                                                                                                                                                                             |   |                                                               | 3,041    |                                                               |   | 339                                                                                                                  |   |   | 3,700 |   |
| Insurance                  payable                                                                                                                                                                                                            |   |                                                               | 8,140    |                                                               |   | -                                                                                                                    |   |   | 8,140 |   |
| Franchise                  tax accrual                                                                                                                                                                                                        |   |                                                               | (60      | )                                                                  |   | -                                                                                                                    |   |   | - |   |
| Accrued                  expenses                                                                                                                                                                                                             |   |                                                               | 2,823    |                                                               |   | -                                                                                                                    |   |   | 2,823 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Net                  Cash Provided (Used) by Operating Activities                                                                                                                                                                             |   |                                                               | (218,340 | )                                                                  |   | (66,552                                                                                                              | )      |   | (331,071 | ) |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| CASH                  FLOWS FROM INVESTING ACTIVITES:                                                                                                                                                                                         |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Acquisition                  of Latigo Shore Music, Inc. (Note 4)                                                                                                                                                                             |   |                                                               | (29,964  | )                                                                  |   | -                                                                                                                    |   |   | (29,964 | ) |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Net                  Cash (Used) by Investing Activites                                                                                                                                                                                       |   |                                                               | (29,964  | )                                                                  |   | -                                                                                                                    |   |   | (29,964 | ) |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                                                                                                                                                                                        |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Issuance                  in common stock                                                                                                                                                                                                     |   |                                                               | -        |                                                               |   | -                                                                                                                    |   |   | 101,240 |   |
| Decrease                  (Increase) in deferred offering cost                                                                                                                                                                                |   |                                                               | 94,998   |                                                               |   | (5,963                                                                                                               | )      |   | - |   |
| Proceeds                  from issuance of loan payable to officer                                                                                                                                                                            |   |                                                               | 160,000  |                                                               |   | 85,000                                                                                                               |   |   | 280,000 |   |
| Decrease                  (Increase) in restricted cash                                                                                                                                                                                       |   |                                                               | 126,635  |                                                               |   | (125,718                                                                                                             | )      |   | - |   |
| (Decrease)                  Increase in subscription payable                                                                                                                                                                                  |   |                                                               | (126,635 | )                                                                  |   | 125,718                                                                                                              |   |   | - |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Net                  Cash Provided (Used) by Financing Activities                                                                                                                                                                             |   |                                                               | 254,998  |                                                               |   | 79,037                                                                                                               |   |   | 381,240 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| NET                  INCREASE IN CASH                                                                                                                                                                                                         |   |                                                               | 6,694    |                                                               |   | 12,485                                                                                                               |   |   | 20,205 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| CASH                  AT BEGINNING OF PERIOD                                                                                                                                                                                                  |   |                                                               | 13,511   |                                                               |   | 981                                                                                                                  |   |   | - |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| CASH                  AT END OF PERIOD                                                                                                                                                                                                        |   | $                                                                  | 20,205   |                                                               | $      | 13,466                                                                                                               |   | $ | 20,205 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Cash                  Paid During the Period Year for:                                                                                                                                                                                        |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| Interest                                                                                                                                                                                                                                      |   | $                                                                  | 3,008    |                                                               | $      | -                                                                                                                    |   | $ | 3,008 |   |
| Income                  taxes                                                                                                                                                                                                                 |   | $                                                                  | 60       |                                                               | $      | 1,647                                                                                                                |   | $ | 1,707 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| **Non-Cash                  Investing and Financing activities**                                                                                                                                                                              |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| In                  addition to paying $30,000 in cash for the purchase of Latigo Shore                  Music,                  Inc., the Company issued 70,000 shares of common stock (Note 4)                  valued                  at  |   | $                                                                  | 70,000   |                                                               | $      | -                                                                                                                    |   | $ | 70,000 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| The                  Company issued 104,500 shares of common stock for services rendered.                  (Note                  2)                                                                                                          |   | $                                                                  | 29,260   |                                                               | $      | -                                                                                                                    |   | $ | 29,260 |   |
|                                                                                                                                                                                                                                          |   |                                                               |     |                                                               |   |                                                                                                                 |   |   |   |   |
| The                  Company issued 1,000,000 shares of common stock to Mr. Yale Farar                  in full                  satisfaction of $280,000 plus interest owed to Mr. Farar. (Note                  2 &                  3) |   | $                                                                  | 282,823  |                                                               | $      | -                                                                                                                    |   | $ | 282,823 |   |

----

**ROKWADER,        INC. AND SUBSIDIARY**

**NOTES        TO THE CONSOLIDATED CONDENSED FINANCIAL STATEMENTS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

*Accounting        and Reporting by Development Stage Enterprises.*

*Accounting        for Income Taxes*

----

**ROKWADER,        INC. AND SUBSIDIARY**

**NOTES        TO THE CONSOLIDATED CONDENSED FINANCIAL STATEMENTS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

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**ROKWADER,        INC. AND SUBSIDIARY**

**NOTES        TO THE CONSOLIDATED CONDENSED FINANCIAL STATEMENTS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

*Accounting        for Certain Financial Instruments with Characteristics of both Liabilities        and        Equity*

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**ROKWADER,        INC. AND SUBSIDIARY**

**NOTES        TO THE CONSOLIDATED CONDENSED FINANCIAL STATEMENTS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

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**ROKWADER,        INC. AND SUBSIDIARY**

**NOTES        TO THE CONSOLIDATED CONDENSED FINANCIAL STATEMENTS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

*Business        Combinations*

| **Allocation                  of Purchase Price** |   |
|---------------------------------------------------|--------|
|                                              |   |   |   |
| Cash                                              |   | $ | 36 |   |
| Music                  Copyright Costs            |   |   | 30,000 |   |
| Master                  Compact Disks             |   |   | 30,000 |   |
| Employment                  Contract              |   |   | 29,800 |   |
| Artist                  Contract                  |   |   | 2,500 |   |
| Loan                  Payable                     |   |   | (34,000 | ) |
| Goodwill                                          |   |   | 41,664 |   |
|                                              |   |   |   |   |
| Total                  Purchase Price             |   | $ | 100,000 |   |

----

**ROKWADER,        INC. AND SUBSIDIARY**

**NOTES        TO THE CONSOLIDATED CONDENSED FINANCIAL STATEMENTS**

**(A        DEVELOPMENT STAGE COMPANY)**

**(UNAUDITED)**

|                                                                                                                 |   | **Three months ended,****September 30,** |      | **Nine months ended,****September 30,** |   |
|----------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------|-----------|--------------------------------------------------------|--------|
|                                                                                                                 |   | **2007**                                                |      | **2006**                                               |   | **2007** |   | **2006** |   |
|                                                                                                                 |   | **Unaudited**                                           |      | **Unaudited**                                          |   |
|                                                                                                                 |   |                                                    |      |                                                   |   |   |   |   |   |
| Pro                  forma revenue                                                                                   |   | $                                                       | -         |                                                   | $      | - |   | $ | - |   | $ | - |   |
|                                                                                                                 |   |                                                    |      |                                                   |   |   |   |   |   |   |   |   |   |
| Pro                  forma expenses                                                                                  |   |                                                    | 48,640    |                                                   |   | 11,062 |   |   | 274,324 |   |   | 65,406 |   |
|                                                                                                                 |   |                                                    |      |                                                   |   |   |   |   |   |   |   |   |   |
| Pro                  forma net (Loss)                                                                                |   | $                                                       | (48,640   | )                                                      | $      | (11,062 | ) | $ | (274,324 | ) | $ | (65,406 | ) |
|                                                                                                                 |   |                                                    |      |                                                   |   |   |   |   |   |   |   |   |   |
| Pro                  forma net (Loss) per common share - basic                                                       |   |                                                    | (0.04     | )                                                      |   | (0.01 | ) |   | (0.21 | ) |   | (0.05 | ) |
|                                                                                                                 |   |                                                    |      |                                                   |   |   |   |   |   |   |   |   |   |
| Pro                            forma weighted average number of common shares                            outstanding |   |                                                    | 1,320,000 |                                                   |   | 1,320,000 |   |   | 1,320,000 |   |   | 1,320,000 |   |

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

*This      10-QSB contains forward-looking statements. Our actual results could differ      materially from those set forth as a result of general economic conditions      and      changes in the assumptions used in making such forward-looking statements.      The      following discussion and analysis of our financial condition and results of      operations should be read together with the audited consolidated financial      statements and accompanying notes and the other financial information appearing      elsewhere in this report. The analysis set forth below is provided pursuant      to      applicable Securities and Exchange Commission regulations and is not intended      to      serve as a basis for projections of future events. Refer also to “Cautionary      Note Regarding Forward Looking Statements” and “Updates to Risk Factors”below.*

**Plan      of Operation**

----

**Costs      and Resources**

| (i)   | filing                of Exchange Act reports (approximately                $25,000), |
|-----------------|---------------------------------------------------------------------------------------|

**Off-Balance      Sheet Arrangements**

**Employees**

**Reporting      Requirements**

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

**Evaluation      of Disclosure Controls and Procedures**

**Changes      in Internal Control over Financial Reporting**

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**PART      II — OTHER INFORMATION**

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

**Item      2.**
**Unregistered      Sales of Equity Securities and Use of Proceeds.**

**Item      3.**
**Defaults      upon Senior Securities.**

**Item      4.**
**Submission      of Matters to a Vote of Security Holders.**

**Item      5.**
**Other      Information.**

----

**Item      6.**
**Exhibits.**

| **Exhibit** |   | **Item**                                                                                                                                                                                   |
|-------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |   |                                                                                                                                                                                       |
| 31.1        |   | Certification                of Chief Executive Officer pursuant to Section 302(a) of the                Sarbanes-Oxley Act of 2002                                                        |
|        |   |                                                                                                                                                                                       |
| 31.2        |   | Certification                of Chief Financial Officer pursuant to Section 302(a) of the                Sarbanes-Oxley Act of 2002                                                        |
|        |   |                                                                                                                                                                                       |
| 32.1        |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                Section                906 of the Sarbanes-Oxley Act of                2002 |

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**SIGNATURES**

|                                  | ROKWADER,                INC.                |
|---------------------------------------|----------------------------------------------|
|                                  |                                         |
| Date:                November 2, 2007 | /s/                Yale Farar                |
|                                  | Yale                Farar, President         |
|                                  | (Principal                Executive Officer) |

|                                  |                                                                       |
|---------------------------------------|----------------------------------------------------------------------------|
| Date:                November 2, 2007 | /s/                Mitchell W. Turk                                        |
|                                  | Mitchell                W. Turk, Chief Financial Officer                   |
|                                  | (Principal                Financial and Accounting                Officer) |

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**EXHIBIT      INDEX**

| **Exhibit** |   | **Item**                                                                                                                                                                                   |
|-------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |   |                                                                                                                                                                                       |
| 31.1        |   | Certification                of Chief Executive Officer pursuant to Section 302(a) of the                Sarbanes-Oxley Act of 2002                                                        |
|        |   |                                                                                                                                                                                       |
| 31.2        |   | Certification                of Chief Financial Officer pursuant to Section 302(a) of the                Sarbanes-Oxley Act of 2002                                                        |
|        |   |                                                                                                                                                                                       |
| 32.1        |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                Section                906 of the Sarbanes-Oxley Act of                2002 |

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