UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



FORM 10-QSB



(Mark One)[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended: September 30, 2007Or[  ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period from ____________ to _____________Commission File Number: 333-124060NEW DESIGN CABINETS, INC.(Exact name of registrant as specified in its charter)Nevada20-1699126(State or other jurisdiction of incorporation or
	organization)(I.R.S. Employer Identification No.)3313 North 83rd Place
`Scottsdale, Arizona`85251(Address of principal executive offices)(Zip Code)(602) 679-6699(Registrant's telephone number, including area code)N/A(Former name, former address and former fiscal year, if changed since last report)


Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [   ]



APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [   ] No [   ]



APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: 6,660,000







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NEW DESIGN CABINETS, INC.

(A Development Stage Company)

September 2007 and 2006



Table of Contents





PagePART I - FINANCIAL INFORMATION3Unaudited Condensed Financial Statements3CONDENSED BALANCE SHEET4CONDENSED STATEMENTS OF OPERATIONS5CONDENSED STATEMENTS OF CASH FLOWS6NOTES TO CONDENSED FINANCIAL STATEMENTS7Management's Discussion and Plan of Operation17Controls and Procedures18PART II - OTHER INFORMATION19Exhibits and Reports on Form 8-K19SIGNATURES20
























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PART I - FINANCIAL INFORMATION



Unaudited Condensed Financial Statements



The accompanying unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles for interim financial reporting and pursuant to the rules and regulations of the Securities and Exchange Commission ("Commission").  While these statements reflect all normal recurring adjustments which are, in the opinion of management, necessary for a fair presentation of the results of the interim period, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. For further information, refer to the financial statements and footnotes thereto, which are included in the Company's Registration Statement on Form 10-KSB for the year ended December 31, 2006 previously filed with the Commission on March 30, 2007, and subsequent amendments made thereto.































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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED BALANCE SHEET (UNAUDITED)

SEPTEMBER 30, 2007





ASSETSCash and cash equivalents$4,287Total Current Asset4,287Total Assets$4,287LIABILITY AND STOCKHOLDER'S EQUITYSTOCKHOLDER'S EQUITYCommon stock, $.001 Par Value; 100,000,000 shares authorized;6,660,000 shares issued and outstanding6,660Additional paid-in capital29,340Deficit accumulated during the development stage(31,713)Total Stockholders' Equity4,287TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY$4,287


















The accompanying notes are an integral part of these condensed financial statements.





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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF OPERATIONS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006

(WITH CUMULATIVE TOTALS SINCE INCEPTION)

(UNAUDITED)





For the nine months endedFor the three months endedCumulative TotalsSeptember 30,September 30,September 29, 2004
`(Inception)`2007200620072006Through September 30, 2007OPERATING REVENUESSales$52,000$-$39,000$-$53,400COST OF SALES49,330-32,625-49,649GROSS PROFIT2,670-6,375-3,751OPERATING EXPENSESProfessional fees5,2366,6709682,81122,636General and administrative expenses2,0364458122506,536Outside services356356--2,385Advertising-922--3,907Total operating expenses
	7,628
	8,393
	1,780
	3,061
	35,464INCOME (LOSS) BEFORE PROVISION FORINCOME TAXES(4,958)(8,393)4,595(3,061)(31,713)Provision for income taxes-----NET INCOME (LOSS) APPLICABLE TOCOMMON SHARES$(4,958)$(8,393)$4,595$(3,061)$(31,713)WEIGHTED AVERAGE  COMMON SHARESOUTSTANDING6,660,0006,660,0006,660,0006,660,000NET INCOME (LOSS) PER COMMON SHARESOUTSTANDING$(0.00)$(0.00)$(0.00)$(0.00)
















The accompanying notes are an integral part of these condensed financial statements.



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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED)

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006

(WITH CUMULATIVE TOTALS SINCE INCEPTION)





For the nineFor the nineCumulative totalsmonths endedmonths endedSeptember 29, 2004 (Inception)September 30,2007September 30, 2006through September 30, 2007CASH FLOWS FROM OPERATING ACTIVITIESNet loss$(4,958)$(8,393)$(31,713)Adjustments to reconcile net loss to net cash(used in) operating activitiesDeferred charge29,000(29,000)-Customer deposits(29,000)29,000-Total adjustments---Net cash (used in ) operating activities(4,958)(8,393)(31,713)CASH FLOW FROM FINANCING ACTIVITIESIssuance of common stock--36,000Net cash provided by financing activities--36,000NET INCREASE (DECREASE) IN CASH AND CASHEQUIVALENTS(4,958)(8,393)4,287CASH AND CASH EQUIVALENTS -BEGINNING PERIOD9,24520,481-CASH AND CASH EQUIVALENTS - END OF PERIOD4,287$12,088$4,287SUPPLEMENTAL CASH FLOW INFORMATION:During the period, cash was paid for the following:Income taxes$-$-$-Interest$-$-$-














The accompanying notes are an integral part of these condensed financial statements.



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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION



The condensed financial statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission.  The condensed financial statements and notes are presented as permitted on Form 10-QSB and do not contain information included in the Company's annual statements and notes.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.  It is suggested that these condensed financial statements be read in conjunction with the December 31, 2006 audited financial statements and accompanying notes thereto.  While management believes the procedures followed in preparing these condensed financial statements are reasonable, the accuracy of the amounts are in some respects dependent upon the facts that will exist, and procedures that will be accomplished by the Company later in the year.



These condensed financial statements reflect all adjustments, including normal recurring adjustments, which in the opinion of management, are necessary to present fairly the operations and cash flows for the periods presented.



New Design Cabinets, Inc. (the "Company") is a manufacturer and marketer of custom cabinets and wine racks.  The Company plans to design, manufacture and market a full range of quality wine racks and custom cabinets in virtually any style.  The Company believes that its future customers will be its most important asset, followed by the products the Company intends to manufacture.  All of the items to be built by the Company will be unconditionally guaranteed to deliver quality and satisfaction.















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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION (CONTINUED)



The home furnishing industry is highly competitive and includes a large number of domestic and foreign manufacturers.  Competition is generally based on product quality, price, and service.  The Company founders have extensive experience in the cabinet industry and have seen a need for a wine rack and custom cabinet line with a broad selection of design choices and high-end finishes.  The level of skill and craftsmanship put into each product in the line is a source of pride for the founders of the Company.  The wine rack designs will be exceptionally flexible; able to store wine bottles in nearly any space in the home. The consumer will be able to combine and mix from the available styles and products to create their own unique cabinet/wine rack system.  The custom cabinets will offer the ultimate blend of quality, cost, and craftsmanship. The Company will offer a large selection of styles available for all products in the line.



NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES



Development Stage Company



The Company is considered to be in the development
stage as defined in Statement of Financial Accounting Standards (SFAS) No. 7, "Accounting and Reporting by Development Stage Enterprises". The Company has devoted substantially all of its efforts to business planning and development. Additionally, the Company has allocated a substantial portion of their time and investment in bringing their product to the market, and the raising of capital.



Cash and Cash Equivalents



For financial statement presentation purposes, the Company considers short-term, highly liquid investments with original maturities of three months or less to be cash and cash equivalents.

The Company maintains cash and cash equivalent balances at a financial institution that is insured by the Federal Deposit Insurance Corporation up to $100,000.















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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



Revenue Recognition



The Company's financial statements are prepared under the accrual method of accounting. Revenues will be recognized in the period the services are performed and costs are recorded in the period incurred rather than paid.



Fair Value of Financial Instruments



The Company's financial instruments are all carried at amounts that approximate their estimated fair value as of September 30, 2007.



Use of Estimates



The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.



Income Taxes



The provision for income taxes includes the tax effects of transactions reported in the financial statements. Deferred taxes would be recognized for differences between the basis for assets and liabilities for financial statement and income tax purposes. The major difference relates to the net operating loss carry forwards generated by sustaining deficits during the development stage.

















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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



Net (Loss) Per Share of Common Stock



Historical net (loss) per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants.



The following table sets forth the computation of basic and diluted earnings per share:



For the nineFor the ninemonths endedmonths endedSeptember 30, 2007September 30, 2006Net (loss)$(4,958)
	$(8,393)Weighted average common sharesoutstanding (Basic)6,660,000
	6,660,000Options-
	-Warrants--Weighted average common sharesoutstanding (Diluted)6,660,000
	6,660,000




There are no common stock equivalents outstanding at September 30, 2007.



Historical net (loss) per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants.



All dilutive securities were not included in the calculation of dilutive earnings per share because the effect would be anti-dilutive when the Company has incurred a loss from operations. The Company currently has no potentially dilutive securities outstanding.











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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



Stock Based Compensation



Employee stock awards under the Company's compensation plans are accounted for in accordance with Accounting Principles Board Opinion No. 25 ("APB
25"), "Accounting for Stock Issued to Employees", and related
interpretations.  The Company provides the disclosure requirements of SFAS No.
123, "Accounting for Stock-Based Compensation" ("SFAS 123"), and related
interpretations.  Stock-based awards to non-employees are accounted for under
the provisions of SFAS 123 and the Company adopted the enhanced disclosure
provisions of SFAS No. 148 "Accounting for Stock-Based Compensation- Transition and Disclosure," an amendment of SFAS No. 123.



The Company measures compensation expense for its employee stock-based compensation using the intrinsic-value method.  Under the intrinsic-value method of accounting for stock-based compensation, when the exercise price of options granted to employees is less than the estimated fair value of the underlying stock on the date of grant, deferred compensation is recognized and is amortized to compensation expense over the applicable vesting period.



The Company measures compensation expense for its
non-employee stock-based compensation under the Financial Accounting Standards
Board (FASB) Emerging Issues Task Force (EITF) Issue No. 96-18, "Accounting for Equity Instruments that are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services".  The fair value of the option issued is used to measure the transaction, as this is more reliable than the fair value of the services received.  Fair value is measured as the value of the Company's common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty's performance is complete.  The fair value of the equity instrument is charged directly to compensation expense and additional paid-in capital.















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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



Recent accounting Pronouncements



In December 2004, the FASB issued Financial Accounting Standards No. 123 (revised 2004) (SFAS 123R),
"Share-Based Payment, " SFAS 123R replaces SFAS No. 123, "Accounting for Stock-Based Compensation", and supersedes APB Opinion No. 25,
"Accounting for Stock Issued to Employees." SFAS 123R requires compensation expense, measured as the fair value at the grant date, related to share-based payment transactions to be recognized in the financial statements over the period that an employee provides service in exchange for the award. The Company intends to adopt SFAS 123R using the
"modified prospective" transition method as defined in SFAS 123R. Under the modified prospective method, companies are required to record compensation cost prospectively for the unvested portion, as of the date of adoption, of previously issued and outstanding awards over the remaining vesting period of such awards. SFAS 123R is effective January 1, 2006. The adoption of SFAS 123R had no material impact on the Company's financial position or results of operations.



In February 2006, the FASB issued SFAS No. 155,
"Accounting for Certain Hybrid Financial Instruments, an amendment of FASB Statements No. 133 and 140." SFAS No. 155 resolves issues addressed in SFAS No. 133 Implementation Issue No. D1,
"Application of Statement 133 to Beneficial Interests in Securitized Financial Assets," and permits fair value remeasurement for any hybrid financial instrument that contains an embedded derivative that otherwise would require bifurcation, clarifies which interest-only strips and principal-only strips are not subject to the requirements of SFAS No. 133, establishes a requirement to evaluate interests in securitized financial assets to identify interests that are freestanding derivatives or that are hybrid financial instruments that contain an embedded derivative requiring bifurcation, clarifies that concentrations of credit risk in the form of subordination are not embedded derivatives and amends SFAS No. 140 to eliminate the prohibition on a qualifying special-purpose entity from holding a derivative financial instrument that pertains to a beneficial interest other than another derivative financial instrument. SFAS No. 155 is effective for all financial instruments acquired or issued after the beginning of the first fiscal year that begins after September 15, 2006. The adoption of SFAS No. 155 had no material impact on the Company's financial position or results of operations.















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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



Recent accounting Pronouncements



In March 2006, the FASB issued SFAS No. 156,
"Accounting for Servicing of Financial Assets, an amendment of FASB Statement No. 140." SFAS No. 156 requires an entity to recognize a servicing asset or liability each time it undertakes an obligation to service a financial asset by entering into a servicing contract under a transfer of the servicer's financial assets that meets the requirements for sale accounting, a transfer of the servicer's financial assets to a qualified special-purpose entity in a guaranteed mortgage securitization in which the transferor retains all of the resulting securities and classifies them as either available-for-sale or trading securities in accordance with SFAS No. 115,
"Accounting for Certain Investments in Debt and Equity Securities" and an acquisition or assumption of an obligation to service a financial asset that does not relate to financial assets of the servicer or its consolidated affiliates. Additionally, SFAS No. 156 requires all separately recognized servicing assets and servicing liabilities to be initially measured at fair value, permits an entity to choose either the use of an amortization or fair value method for subsequent measurements, permits at initial adoption a one-time reclassification of available-for-sale securities to trading securities by entities with recognized servicing rights and requires separate presentation of servicing assets and liabilities subsequently measured at fair value and additional disclosures for all separately recognized servicing assets and liabilities. SFAS No. 156 is effective for transactions entered into after the beginning of the first fiscal year that begins after September 15, 2006. The adoption of SFAS No. 156 had no material impact on the Company's financial position or results of operations.



In September 2006, the FASB issued SFAS No. 157
"Fair Value Measurements," which provides a definition of fair value establishes a framework for measuring fair value and requires expanded disclosures about fair value measurements. SFAS No. 157 is effective for financial statements issued for fiscal years beginning after November 15, 2007 and interim periods within those fiscal years. The provisions of SFAS No. 157 should be applied prospectively. Management is assessing the potential impact on Company's financial condition and results of operations.











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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



RECENT ACCOUNTING PRONOUNCEMENTS



In September 2006, the FASB issued SFAS No. 158
"Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans", which amends SFAS No. 87
"Employers' Accounting for Pensions" (SFAS No. 87), SFAS No. 88
"Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits" (SFAS No. 88), SFAS No. 106
"Employers' Accounting for Postretirement Benefits Other Than Pensions" (SFAS No. 106), and SFAS No. 132R
"Employers' Disclosures about Pensions and Other Postretirement Benefits (revised 2003)" (SFAS No. 132R). This Statement requires companies to recognize an asset or liability for the overfunded or underfunded status of their benefit plans in their financial statements. SFAS No. 158 also requires the measurement date for plan assets and liabilities to coincide with the sponsor's year-end. The standard provides two transition alternatives related to the change in measurement date provisions. The recognition of an asset and liability related to the funded status provision is effective for fiscal year ending after December 15, 2006 and the change in measurement date provisions is effective for fiscal years ending after December 15, 2008. This pronouncement has no effect on the Company at this time.



In February 2007, the FASB issued SFAS No. 159, "The Fair Value Option for Financial Assets and Liabilities, including an amendment of FASB Statement No. 115" ("SFAS No. 159"). SFAS No. 159 permits entities to choose, at specified election dates, to measure many financial instruments and certain other items at fair value that are not currently required to be measured at fair value. Unrealized gains and losses shall be reported on items for which the fair value option has been elected in earnings at each subsequent reporting date. SFAS No. 159 is effective for fiscal years beginning after November 15, 2007. Early adoption is permitted as of the beginning of a fiscal year that begins on or before November 15, 2007, provided the entity also elects to apply the provisions of SFAS No. 157
"Fair Value Measurements" ("SFAS No. 157"). The Company is currently assessing the impact that SFAS No. 159 will have on its financial statements.













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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 3 - STOCKHOLDERS' EQUITY



On October 13, 2004 the Company was formed with one class of common stock, par value $.001. The Company authorized 100,000,000 shares of common stock.



In November 2004, the Company issued 10,000,000 shares of stock to its officer for cash of $10,000.



On February 22, 2005, the Company issued 260,000 shares of stock for cash of $26,000.



On September 27, 2007, an officer and sole director of the Company returned 3,600,000 shares of stock for cancellation by the Company.  The book value of the shares cancelled, $3,600, has been reflected as a reduction in common stock and a corresponding credit was posted to additional paid-in capital.



All share and share amounts have been retroactively restated to reflect the cancellation of the shares discussed above.



There were no shares issued for the three-month period ended September 30, 2007.



NOTE 4 - GOING CONCERN



As shown in the accompanying financial statements, as is typical of companies going through the development stage, the Company incurred a net loss for the period September 29, 2004 (Inception) through September 30, 2007.  The Company is currently in the development stage, and there is no guarantee whether the Company will be able to generate enough revenue and/or raise capital to support current operations and generate anticipated sales.  This raises substantial doubt about the Company's ability to continue as a going concern.



Management believes that the Company's capital requirements will depend on many factors including the success of the Company's product development efforts.



The financial statements do not include any adjustments relating to the recoverability or classification of recorded assets and liabilities that might result should the Company be unable to continue as a going concern.















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NEW DESIGN CABINETS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2007 AND 2006

(UNAUDITED)





NOTE 5 - PROVISION FOR INCOME TAXES



Deferred income taxes will be determined using the liability method for the temporary differences between the financial reporting basis and income tax basis of the Company's assets and liabilities.  Deferred income taxes will be measured based on the tax rates expected to be in effect when the temporary differences are included in the Company's tax return.  Deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases.



At September 30, 2007, deferred tax assets consist of the following:



2007Deferred tax assets$9,514Less:  valuation allowance(9,514)Net deferred tax assets$    -0-




At September 30, 2007, the Company had accumulated deficits during the development stage of $31,713 available to offset future taxable income through 2021.  The Company established valuation allowances equal to the full amount of the deferred tax assets due to the uncertainty of the utilization of the operating losses in future periods.



NOTE 6 - SUBSEQUENT EVENTS



The Company authorized a forward split of the Company's common stock on a 15-for-1 basis effective October 11, 2007.















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Management's Discussion and Plan of Operation



Forward-Looking Statements



This Quarterly Report contains forward-looking statements about New Design Cabinets, Inc.'s business, financial condition and prospects that reflect management's assumptions and beliefs based on information currently available.  We can give no assurance that the expectations indicated by such forward-looking statements will be realized.  If any of our management's assumptions should prove incorrect, or if any of the risks and uncertainties underlying such expectations should materialize, New Design Cabinets' actual results may differ materially from those indicated by the forward-looking statements.



The key factors that are not within our control and that may have a direct bearing on operating results include, but are not limited to, acceptance of our services, our ability to expand our customer base, managements' ability to raise capital in the future, the retention of key employees and changes in the regulation of our industry.



There may be other risks and circumstances that management may be unable to predict.  When used in this Quarterly Report, words such as,  "believes,"  "expects," "intends,"  "plans,"  "anticipates,"  "estimates"and similar expressions are intended to identify forward-looking statements, although there may be certain forward-looking statements not accompanied by such expressions.



Management's Discussion and Plan of Operation



New Design Cabinets, Inc. was incorporated in the State of Nevada on September 29, 2004.  For the three months ended September 30, 2007, we recognized $39,000 in revenues from sales of our custom cabinetry construction services.  These services were provided in connection with our March 23, 2006, verbal agreement to perform services on behalf of a luxury custom home builder related to the oversight of various construction activities in the aggregate amount of $60,500.  The services are related specifically to the oversight of cabinets and built-in furniture being constructed by a home builder in Fountain Hills, Arizona.  During the first quarter ended March 31, 2007, the subcontractor previously performing the actual cabinet fabrication and installation was terminated.  As a result, we have verbally committed to perform the building and installation of the cabinets ourselves.  We have completed this project as of August 6, 2007.  We are not contracted to perform any additional work and there can be no assurance that we will be able to.



As of September 30, 2007, we collected $52,000 in cash related to this project in advance, which was previously classified as deferred revenues.  As we have completed the project, we have thus earned 100% of the $52,000 and have classified the entire amount as revenue.  In the year-ago three and nine month periods ended September 30, 2006, we did not render any portion of the construction services, thus the monies received were classified as deferred revenues and were not recognized as earned in those periods.  Since our inception on September 29, 2004, we realized a total of $53,400 in revenues from sales of our construction products and services.



Unfortunately, due to the ongoing decline in mortgage defaults and foreclosures, there is substantial uncertainty about our future business prospects.  The market for new home construction services has been severely impacted and the level of mortgage refinancing has declined considerably, causing remodeling efforts to be postponed or canceled indefinitely.  As a result, we have encountered resistance and apprehension in our efforts to attract new customers.  We have no recurring customers and have no ongoing revenue sources.  We cannot predict if, and when, the housing market, in general, will recover to a level that we will once again be able to attract new customers.



In relation to the Fountain Hills, Arizona project, we recorded deferred charges for all expenses incurred.  The deferred charges relate to amounts paid to a subcontractor for construction work performed, but not yet completed.  During the three and nine months ended September 30, 2007, we recognized $32,625 and $49,330, respectively, in cost of sales.  The resultant gross profit for the three and nine months ended September 30, 2007 was $6,375 and $2,670, respectively.  We did not incur any cost of sales during the three and nine month periods ended September 30, 2006.  Since our inception, total cost of sales were $49,649, resulting in a gross profit of $3,751.



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Total expenses for the three months ended September 30, 2007 were $1,780, consisting of general and administrative expenses in the amount of $812 and professional fees totaling $968.  For the three months ended September 2006, we incurred total expenses of $3,061, consisting of $2,811 in professional fees and $250 in outside services expenses.  During the nine months ended September 30, 2007, we incurred total expenses in the amount of $7,628, compared to $8,393 in the year ago nine months ended September 30, 2006.  Total expenses since our inception to September 30, 2007 were $35,464, of which 6,536 is attributable to general and administrative expenses, $2,385 to outside services expenses, $3,907 to advertising, and $22,636to professional fees.  We expect to continue to incur general and administrative expenses for the foreseeable future, although we cannot estimate the extent of these costs.  As we continue to pursue establishing our base of operations, we expect aggregate expenses to increase.



As a result of our expenses related to pursuing our planned business objective and lack of substantial revenues, we have incurred net losses since our inception.  In the three month period ended September 30, 2007, we realized net income of $4,595, compared to a loss of $3,061 in the year ago three month period ended September 20, 2006.  During the nine months ended September 30, 2007 and 2006, our net losses were $4,958 and $8,393, respectively.  From the date of our inception to September 30, 2007, we had a cumulative deficit of $31,713.  We expect to incur ongoing losses for the next 12 months of operations unless we are able to increase our revenue generating ability significantly.  However, due to the severe decline in new home construction and remodeling efforts, we cannot predict if and when we will be able to generate revenues.  Our independent registered public accountants have expressed substantial doubt about our ability to continue as a going concern in their report to the financial statements included in this quarterly report.  If our business fails, our investors may face a complete loss of their investment.



We believe that our cash on hand as of September 30, 2007 of $4,287 is insufficient to continue operations for the next 12 months without obtaining additional capital infusions.  Due to the decline in the housing market, we believe that in order to maintain our current minimal operations, we will need to raise additional capital by issuing capital stock in exchange for cash in order to continue as a going concern.  There are no formal or informal agreements to attain such financing.  We can not assure you that any financing can be obtained or, if obtained, that it will be on reasonable terms.  Without realization of additional capital, it is unlikely that we will be able to continue as a going concern.  Our independent registered public accounting firm has expressed substantial doubt about our ability to continue as a going concern because we have limited operations.  If our business fails, our investors may face a complete loss of their investment.



Our management does not expect to incur costs related to research and development.  We currently do not own any significant plant or equipment that we would seek to sell in the near future.



Our management does not anticipate the need to hire additional full- or part- time employees over the next 12 months, as the services provided by our sole officer and director appear sufficient at this time.  We believe that our operations are currently on a small scale that is manageable by two individuals.  While we believe that the addition of employees is not required over the next 12 months, we intend to contract sales representatives to market our products for us as independent contractors and will be paid on a commissioned basis.  Thus, these representatives are not intended to be employees of our company.



NDCB does not have any off-balance sheet arrangements.



We have not paid for expenses on behalf of our director.  Additionally, we believe that this fact shall not materially change.

Controls and Procedures



We maintain a set of disclosure controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act, is recorded, processed, summarized and reported within the time periods specified by the SEC's rules and forms.  Disclosure controls are also designed with the objective of ensuring that this information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.



Based upon their evaluation as of the end of the period covered by this report, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures are not effective to ensure that information required to be included in our periodic SEC filings is recorded, processed, summarized, and reported within the time periods specified in the SEC rules and forms.



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Our board of directors was advised by Bagell, Josephs, Levine & Company, L.L.C., our independent registered public accounting firm, that during their performance of audit procedures for 2006 Bagell, Josephs, Levine & Company, L.L.C. identified a material weakness as defined in Public Company Accounting Oversight Board Standard No. 2 in our internal control over financial reporting.



This deficiency consisted primarily of inadequate staffing and supervision that could lead to the untimely identification and resolution of accounting and disclosure matters and failure to perform timely and effective reviews.  However, our size prevents us from being able to employ sufficient resources to enable us to have adequate segregation of duties within our internal control system.  Management is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.



PART II - OTHER INFORMATION



Exhibits and Reports on Form 8-K



Exhibit
`Number`Name and/or Identification of Exhibit3Articles of Incorporation & By-Laws(a) Articles of Incorporation *(b) By-Laws adopted *31Rule 13a-14(a)/15d-14(a) Certification32Certification under Section 906 of the Sarbanes-Oxley Act (18 U.S.C. Section 1350)




*  Incorporated by reference herein filed as exhibits to the Company's Registration Statement on Form SB-2 previously filed with the SEC on April 14, 2005, and subsequent amendments made thereto.



Date of 8-KItems Disclosed10/18/2007Items 5.03 and 8.01
















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SIGNATURES



Pursuant to the requirements of the Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.





NEW DESIGN CABINETS, INC.(Registrant)SignatureTitleDate/s/ Kenneth P. LaurentPresident andOctober 23, 2007Kenneth P. LaurentChief Executive Officer/s/ Kenneth P. LaurentPrincipal Accounting OfficerOctober 23, 2007Kenneth P. Laurent




























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