SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                             -----------------------

                                   FORM 10-QSB

             QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2006

            TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________________ to _______________

Commission File No. 0-5278

                                 IEH CORPORATION
             (Exact name of registrant as specified in its charter)

          New York                                              1365549348
(State or other jurisdiction of                              (I.R.S. Employer
 incorporation or organization)                           Identification Number)


               140 58th Street, Suite 8E, Brooklyn, New York 11220
                     (Address of principal executive office)

       Registrant's telephone number, including area code: (718) 492-4440

                  --------------------------------------------
               Former name, former address and former fiscal year,
                          if changed since last report.

         Check whether the Issuer: (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

2,303,468 shares of Common Shares, par value $.01 per share, were outstanding as
of June 30, 2006.



<PAGE>
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<CAPTION>

                                 IEH CORPORATION

                                    CONTENTS


                                                                              Page
                                                                             Number
                                                                             ------
<S>                                                                         <C>

Part I - FINANCIAL INFORMATION


ITEM 1- FINANICAL STATEMENTS

         Balance Sheets as of June 30, 2006 (Unaudited) and March 31, 2006     4

         Statement of Operations (Unaudited) for the three months ended
              June 30, 2006 and March 31, 2006.                                6

         Statement of Cash Flows (Unaudited) for the three months ended
              June 30, 2006 and March 31, 2006.                                7

         Notes to Financial Statements (Unaudited)                             9


ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF
              FINANCIAL CONDITION AND RESULTS OF OPERATIONS                   19


ITEM 3 - CONTROLS AND PROCEDURES                                              24


PART II - OTHER INFORMATION


ITEM 1 - Legal Proceedings                                                    25


ITEM 2 - Unregistered Sales of Equity Securities and Use of Proceeds          25


ITEM 3 - Defaults Upon Senior Securities                                      25


ITEM 4 - Submission of Matters to a Vote of Security Holders                  25


ITEM 5 - Other Information                                                    25


ITEM 6 - Exhibits and Reports on Form 8-K                                     25

<PAGE>



SIGNATURES                                                                       26


EXHIBITS


Exhibit 31.1   Certification Pursuant to Section 302 of the Sarbanes Oxley Act   27


Exhibit 31.2   Certification Pursuant to Section 302 of the Sarbanes Oxley Act   28


Exhibit 32.1   Certification Pursuant to Section 906 of the Sarbanes Oxley Act   29


Exhibit 32.2   Certification Pursuant to Section 906 of the Sarbanes Oxley Act   30

</TABLE>


                                       3
<PAGE>
<TABLE>
<CAPTION>

                                      IEH CORPORATION

                                      BALANCE SHEETS

                          As of June 30, 2006 and March 31, 2006


                                                                   June 30,     March 31,
                                                                     2006         2006
                                                                  ----------   ----------
<S>                                                                  <C>          <C>
                                                                 (Unaudited)

                                          ASSETS

CURRENT ASSETS:
  Cash                                                            $    8,966   $    8,742
  Accounts receivable, less allowances for doubtful accounts of
    $11,562 at June 30, 2006 and March 31, 2006                      997,879      900,347
  Inventories (Note 3)                                             1,410,800    1,540,423
  Prepaid expenses and other current assets (Note 4)                  20,385       25,992
                                                                  ----------   ----------

          Total current assets                                     2,438,030    2,475,504
                                                                  ----------   ----------


PROPERTY, PLANT AND EQUIPMENT, less accumulated
   depreciation and amortization of
   $6,423,226 at June 30, 2006 and
   $6,373,522 at March 31, 2006 (Note 5)                           1,186,395    1,200,143
                                                                  ----------   ----------
                                                                   1,186,395    1,200,143
                                                                  ----------   ----------

OTHER ASSETS:
  Other assets                                                        23,177       23,177
                                                                  ----------   ----------
                                                                      23,177       23,177
                                                                  ----------   ----------

        Total assets                                              $3,647,602   $3,698,824
                                                                  ==========   ==========


  The accompanying notes and should be read in conjunction with the financial statements

</TABLE>

                                            4
<PAGE>
<TABLE>
<CAPTION>

                                        IEH CORPORATION

                                        BALANCE SHEETS

                            As of June 30, 2006 and March 31, 2006


                                                                     June 30,       March 31,
                                                                       2006           2006
                                                                    -----------    -----------
<S>                                                                      <C>            <C>
                                                                    (Unaudited)

                             LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
   Accounts receivable financing (Note 6)                           $   279,073    $   269,099
   Notes payable, equipment, current portion (Note 8)                     3,136          3,358
   Loans payable- officers (Note 9)                                      40,500         79,000
   Accrued corporate income taxes                                        37,990         33,697
   Accounts payable                                                     649,539        775,870
   Pension plan payable, current portion (Note 10)                       46,000         43,000
   Other current liabilities (Note 7)                                   201,337        188,036
                                                                    -----------    -----------

          Total current liabilities                                   1,257,575      1,392,060
                                                                    -----------    -----------

LONG-TERM LIABILITIES:
   Pension Plan payable, less current portion (Note 10)                   8,000         20,000
   Notes payable, equipment, less current portion (Note 8)                2,875          3,437
                                                                    -----------    -----------
          Total long-term liabilities                                    10,875         23,437
                                                                    -----------    -----------

          Total liabilities                                           1,268,450      1,415,497
                                                                    -----------    -----------

STOCKHOLDERS' EQUITY:
   Common stock, $.01 par value; 10,000,000 shares authorized;
     2,303,468 shares issued and outstanding at June 30, 2006 and
     March 31, 2006                                                      23,035         23,035
   Capital in excess of par value                                     2,744,573      2,744,573
   Retained earnings (Deficit) (Note 11)                               (388,456)      (484,281)
                                                                    -----------    -----------
          Total stockholders' equity                                  2,379,152      2,283,327
                                                                    -----------    -----------

          Total liabilities and stockholders' equity                $ 3,647,602    $ 3,698,824
                                                                    ===========    ===========


      The accompanying notes should be read in conjunction with the financial statements

</TABLE>

                                              5
<PAGE>

                                 IEH CORPORATION

                             STATEMENT OF OPERATIONS
                                   (Unaudited)

                                                         Three Months Ended
                                                    ----------------------------
                                                     June 30,         June 24,
                                                       2006             2005
                                                    -----------     -----------

REVENUE, net sales                                  $ 1,596,159     $ 1,729,169
                                                    -----------     -----------

COSTS AND EXPENSES

Cost of products sold                                 1,152,818       1,150,759
Selling, general and administrative                     271,098         252,461
Interest expense                                         16,792          27,417
Depreciation and amortization                            49,705          45,060
                                                    -----------     -----------
                                                      1,490,413       1,475,697
                                                    -----------     -----------


OPERATING INCOME (LOSS)                                 105,746         253,472

OTHER INCOME                                                578              58
                                                    -----------     -----------

INCOME (LOSS) BEFORE INCOME TAXES                       106,324         253,530
                                                    -----------     -----------

PROVISION FOR INCOME TAXES                              (10,500)        (24,678)
                                                    -----------     -----------

NET INCOME (LOSS)                                   $    95,824     $   228,852
                                                    ===========     ===========

BASIC AND DILUTED EARNINGS (LOSS) PER SHARE         $       .04     $       .10
                                                    ===========     ===========

WEIGHTED AVERAGE NUMBER OF COMMON SHARES
   OUTSTANDING (in thousands)                             2,303           2,303
                                                    ===========     ===========

            The accompanying notes should be read in conjunction with
                            the financial statements


                                       6
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<CAPTION>

                                        IEH CORPORATION

                                    STATEMENT OF CASH FLOWS
                                  Increase (Decrease) in Cash
                                          (Unaudited)


                                                                      Three Months Ended
                                                                    ----------------------
                                                                     June 30,     June 24,
                                                                       2006         2005
                                                                    ---------    ---------
<S>                                                                   <C>             <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income                                                          $  95,824    $ 228,852
                                                                    ---------    ---------

Adjustments to reconcile net income to net cash used in operating
  activities:
Depreciation and amortization                                          49,705       45,060

Changes in assets and liabilities:
(Increase) decrease in accounts receivable                            (97,532)    (148,783)
(Increase) decrease inventories                                       129,623         (297)
(Increase) decrease in prepaid expenses and other current assets        5,607      (21,723)
(Increase) decrease in other assets                                        --        1,468

Increase (decrease) in accounts payable                              (126,331)     (77,648)
Increase (decrease) in other current liabilities                       13,301      (15,283)
Increase (decrease) in accrued corporate income taxes                   4,293       20,681
Increase (decrease) in due to pension plan payable                     (9,000)     (34,000)
                                                                    ---------    ---------

          Total adjustments                                           (30,334)    (230,525)
                                                                    ---------    ---------

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                       65,490       (1,673)
                                                                    ---------    ---------

CASH FLOWS FROM INVESTING ACTIVITIES:

Acquisition of fixed assets                                           (35,956)     (51,948)
                                                                    ---------    ---------

NET CASH USED IN INVESTING ACTIVITIES                               $ (35,956)   $ (51,948)
                                                                    =========    =========


      The accompanying notes should be read in conjunction with the financial statements

</TABLE>

                                              7
<PAGE>

                                 IEH CORPORATION

                             STATEMENT OF CASH FLOWS
                           Increase (Decrease) in Cash
                                   (Unaudited)


                                                            Three Months Ended
                                                           --------------------
                                                           June 30,    June 24,
                                                             2006        2005
                                                           --------    --------

CASH FLOWS FROM FINANCING ACTIVITIES:
   Principal payments on notes payable                     $   (784)   $ (1,752)
   Proceeds from accounts receivable financing                9,974      56,450
   Proceeds (repayment) of loans payable - officers         (38,500)    (16,244)
                                                           --------    --------

NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES         (29,310)     38,454
                                                           --------    --------

INCREASE (DECREASE) IN CASH                                     224     (15,167)

CASH, beginning of period                                     8,742      25,154
                                                           --------    --------

CASH, end of period                                        $  8,966    $  9,987
                                                           ========    ========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

Cash paid during the three months for:

     Interest                                              $ 11,303    $ 19,582
                                                           ========    ========

     Income Taxes                                          $  6,207    $  3,997
                                                           ========    ========

  The accompanying should be read in conjunction with the financial statements


                                       8
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)


Note 1-  INTERIM RESULTS AND BASIS OF PRESENTATION:

         The accompanying unaudited financial statements as of June 30, 2006 and
         June 24, 2005 and for the three months then ended have been prepared in
         accordance with generally accepted accounting principles for interim
         financial information and with the instructions to Form 10-QSB and
         Items 303 and 310 of Regulation S-B. In the opinion of management, the
         unaudited financial statements have been prepared on the same basis as
         the annual financial statements and reflect all adjustments, which
         include only normal recurring adjustments, necessary to present fairly
         the financial position as of June 30, 2006 and June 24, 2005 and the
         results of operations and cash flows for the three months then ended.
         The financial data and other information disclosed in these notes to
         the interim financial statements related to these periods are
         unaudited. The results for the three months ended June 30, 2006, are
         not necessarily indicative of the results to be expected for any
         subsequent quarter or the entire fiscal year. The balance sheet at
         March 31, 2006 has been derived from the audited financial statements
         at that date.

         Certain information and footnote disclosures normally included in
         financial statements prepared in accordance with generally accepted
         accounting principles have been condensed or omitted pursuant to the
         Securities and Exchange Commission's rules and regulations. The Company
         believes, however, that the disclosures in this report are adequate to
         make the information presented not misleading in any material respect.
         The accompanying financial statements should be read in conjunction
         with the audited financial statements of IEH Corporation as of March
         31, 2006 and notes thereto included in the Company's report on Form
         10-KSB as filed with the Securities and Exchange Commission.


Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

         Description of Business:

         The Company is engaged in the design, development, manufacture and
         distribution of high performance electronic printed circuit connectors
         and specialized interconnection devices. Electronic connectors and
         interconnection devices are used in providing electrical connections
         between electronic component assemblies. The Company develops and
         manufactures connectors, which are designed for a variety of high
         technology and high performance applications, and are primarily
         utilized by those users who require highly efficient and dense (the
         space between connection pins with the connector) electrical
         connections.

         The Company is continuously redesigning and adapting its connectors to
         meet and keep pace with developments in the electronics industry and
         has, for example, developed connectors for use with flex-circuits now
         being used in aerospace programs, computers, air-borne communications
         systems, testing systems and other areas. The Company also services its
         connectors to meet specified product requirements.

                                       9
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)

Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

         Revenue Recognition:

         Revenues are recognized at the shipping date of the Company's products.
         The Company has historically adopted the shipping terms that title
         merchandise passes to the customer at the shipping point (FOB Shipping
         Point). At this juncture, title has passed, the Company has recognized
         the sale, inventory has been relieved, and the customer has been
         invoiced. The Company does not offer any discounts, credits or other
         sales incentives.

         The Company's policy with respect to customer returns and allowances as
         well as product warranty is as follows:

         The Company will accept a return of defective product within one year
         from shipment for repair or replacement at the Company's option. If the
         product is repairable, the Company at its own cost will repair and
         return to the customer. If unrepairable, the Company will either offer
         an allowance against payment or will reimburse the customer for the
         total cost of product.

         Most of the Company's products are custom ordered by customers for a
         specific use. The Company provides engineering services as part of the
         relationship with its customers in developing the custom product. The
         Company is not obligated to provide such engineering service to its
         customers. The Company does not charge separately for these services.

         Inventories:

         Inventories are stated at cost, on a first-in, first-out basis, which
         does not exceed market value.

         The Company manufactures products pursuant to specific technical and
         contractual requirements. The Company historically purchases material
         in excess of its requirements to avail itself of favorable pricing as
         well as the possibility of receiving additional orders from customers.
         This excess may result in material not being used in subsequent
         periods, which may result in this material being deemed obsolete.

         The Company annually reviews its purchase and usage activity of its
         inventory of parts as well as work in process and finished goods to
         determine which items of inventory have become obsolete within the
         framework of current and anticipated orders. The Company based upon
         historical experience has determined that if a part has not been used
         and purchased or an item of finished goods has not been sold in three
         years, it is deemed to be obsolete. The Company estimates which
         materials may be obsolete and which products in work in process or
         finished goods may be sold at less than cost. A periodic adjustment,
         based upon historical experience is made to inventory in recognition of
         this impairment.

         Concentration of Credit Risk:

         The Company maintains cash balances at one bank. Amounts on deposit are
         insured by the Federal Deposit Insurance Corporation up to $100,000 in
         aggregate. There were no uninsured balances at either June 30, 2006 or
         March 31, 2006.

                                       10
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)


Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

         Property, Plant and Equipment:

         Property, plant and equipment is stated at cost less accumulated
         depreciation and amortization. The Company provides for depreciation
         and amortization using the Double Declining Balance method over the
         estimated useful lives (5-7 years) of the related assets.

         Maintenance and repair expenditures are charged to operations, and
         renewals and betterments are capitalized. Items of property, plant and
         equipment, which are sold, retired or otherwise disposed of, are
         removed from the asset and accumulated depreciation or amortization
         account. Any gain or loss thereon is either credited or charged to
         operations.

         Income Taxes:

         The Company follows the policy of treating investment tax credits as a
         reduction in the provision for federal income tax in the year in which
         the credit arises or may be utilized. Deferred income taxes arise from
         temporary differences resulting from different depreciation methods
         used for financial and income tax purposes. The Company has adopted
         Statement of Financial Accounting Standards (SFAS) No. 109, "Accounting
         for Income Taxes".

         Net Income Per Share:

         The Company has adopted the provisions of SFAS No. 128, "Earnings Per
         Share", which requires the disclosure of "basic" and "diluted" earnings
         (loss) per share. Basic earnings per share is computed by dividing net
         income by the weighted average number of common shares outstanding
         during each period. Diluted earnings per share is similar to basic
         earnings per share except that the weighted average number of common
         shares outstanding is increased to reflect the dilutive effect of
         potential common shares, such as those issuable upon the exercise of
         stock or warrants, as if they had been issued. For the three months
         ended June 30, 2006 and June 24, 2005, there were no items of potential
         dilution that would impact on the computation of diluted earnings or
         loss per share.

         Fair Value of Financial Instruments:

         The carrying value of the Company's financial instruments, consisting
         of accounts receivable, accounts payable, and borrowings, approximate
         their fair value due to the relatively short maturity (three months) of
         these instruments.

         Use of Estimates:

         The preparation of financial statements in conformity with generally
         accepted accounting principles requires management to make estimates
         and assumptions that affect the reported amounts of assets and
         liabilities, revenues and expenses, and disclosure of contingent assets
         and liabilities at the date of the financial statements. Actual amounts
         could differ from those estimates.

                                       11
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)


Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

         Impairment of Long-Lived Assets:

         SFAS No. 121, "Accounting For The Impairment of Long-Lived Assets To Be
         Disposed Of", requires that long-lived assets and certain identifiable
         intangibles to be held and used by an entity be reviewed for impairment
         whenever events or changes in circumstances indicate that the carrying
         amount of an asset may not be recoverable. The Company has adopted SFAS
         No. 121. There were no long-lived asset impairments recognized by the
         Company for the three months ended June 30, 2006 and June 24, 2005.

         Reporting Comprehensive Income:

         The Company has adopted the provisions of SFAS No. 130, "Reporting
         Comprehensive Income". This statement established standards for
         reporting and display of comprehensive income and its components
         (revenues, expenses, gains and losses) in an entity's financial
         statements. This Statement requires an entity to classify items of
         other comprehensive income by their nature in a financial statement and
         display the accumulated balance of other comprehensive income
         separately from retained earnings and additional paid-in capital in the
         equity section of a statement of financial position. There were no
         material items of comprehensive income to report for the three months
         ended June 30, 2006 and June 24, 2005.

         Segment Information:

         The Company has adopted the provisions of SFAS No. 131, "Disclosures
         About Segment of An Enterprise and Related Information." This Statement
         requires public enterprises to report financial and descriptive
         information about its reportable operating segments and establishes
         standards for related disclosures about product and services,
         geographic areas, and major customers. The adoption of SFAS No. 131 did
         not affect the Company's presentation of its results of operations or
         financial position.

         Research and Development:

         The Company provides personalized engineering services to its customers
         by designing connectors for specific customer applications. The
         employment of electromechanical engineers is the anticipated
         cornerstone of the Company's future growth. The Company maintains a
         testing laboratory where its engineers experiment with new connector
         designs based on changes in technology and in an attempt to create
         innovative, more efficient connector designs.

         The Company did not expend any funds on customer sponsored research and
         development during the three months ended June 30, 2006 and June 24,
         2005. In addition the Company did not receive any revenues related to
         customer sponsored research and development activities during the three
         months ended June 30, 2006 and June 24, 2005.

                                       12
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)

Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued):

         Effect of New Accounting Pronouncements:

         In May 2005, the FASB issued SFAS No. 154, "Accounting Changes and
         Error Corrections," which replaces APB Opinion No. 20, "Accounting
         Changes" and FASB Statement No. 3, "Reporting Accounting Changes in
         Interim Financial Statements." This pronouncement applies to all
         voluntary changes in accounting principle, and revises the requirements
         for accounting for and reporting a change in accounting principle. SGAS
         No. 154 requires retroactive application to prior periods' financial
         statements of a voluntary change in accounting principle, unless it is
         impracticable to do so. This pronouncement also requires that a change
         in the method of depreciation, amortization, or depletion for
         long-lived, non-financial assets be accounted for as a change in
         accounting estimate that is affected by a change in accounting
         principle. SFAS No. 154 is effective for accounting changes and
         corrections of errors made in fiscal years beginning after December 15,
         2005. The Statement does not change the transition provisions of any
         existing accounting pronouncements, including those that are in a
         transition phase as of the effective date of SFAS No. 154. The adoption
         of this pronouncement is not expected to have a material impact on the
         Company's future financial statements.

Note 3 - INVENTORIES:

         Inventories are stated at cost, on a first-in, first-out basis, which
         does not exceed market value.

         The Company manufactures products pursuant to specific technical and
         contractual requirements. The Company historically purchases material
         in excess of its requirements to avail itself of favorable pricing as
         well as the possibility of receiving additional orders from customers.
         This excess may result in material not being used in subsequent
         periods, which may result in this material being deemed obsolete.

         The Company annually reviews its purchase and usage activity of its
         inventory of parts as well as work in process and finished goods to
         determine which items of inventory have become obsolete within the
         framework of current and anticipated orders. The Company based upon
         historical experience has determined that if a part has not been used
         and purchased or an item of finished goods has not been sold in three
         years, it is deemed to be obsolete. The Company estimates which
         materials may be obsolete and which products in work in process or
         finished goods may be sold at less than cost. A periodic adjustment,
         based upon historical experience is made to inventory in recognition of
         this impairment.

         Inventories are comprised of the following:

                                             June 30,         March 31,
                                               2006              2006
                                            ----------       ----------

         Raw materials                      $  831,525       $  907,849
         Work in progress                      119,495          130,480
         Finished goods                        459,780          502,094
                                            ----------       ----------

                                            $1,410,800       $1,540,423
                                            ==========       ==========

                                       13
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)


Note 4 - PREPAID EXPENSES AND OTHER CURRENT ASSETS:

         Prepaid expenses and other current assets are comprised of the
         following:

                                                 June 30,      March 31,
                                                   2006          2006
                                                  -------       -------

         Prepaid insurance                        $ 8,410       $13,955
         Prepaid corporate taxes                   11,905        11,905
         Other current assets                          70           132
                                                  -------       -------
                                                  $20,385       $25,992
                                                  =======       =======

Note 5 - PROPERTY, PLANT AND EQUIPMENT:

         Property, plant and equipment are as follows:

                                                 June 30,     March 31,
                                                   2006          2006
                                                ----------   ----------

         Computers                              $  205,799   $  205,799
         Leasehold improvements                    585,831      585,831
         Machinery and equipment                 4,732,650    4,705,561
         Tools and dies                          1,921,856    1,912,989
         Furniture and fixture                     155,935      155,935
         Website development cost                    7,550        7,550
                                                ----------   ----------

                                                 7,609,621    7,573,665
         Less: accumulated depreciation and
         amortization                            6,423,226    6,373,522
                                                ----------   ----------

                                                $1,186,395   $1,200,143
                                                ==========   ==========

Note 6 - ACCOUNTS RECEIVABLE FINANCING:

         The Company entered into an accounts receivable financing agreement
         whereby it can borrow up to eighty percent of its eligible receivables
         (as defined in the agreement) at an interest rate of 2 1/2 % above JP
         Morgan Chase's publicly announced rate of 8.25% at June 30, 2006, with
         a minimum of 12% per annum. The agreement has an initial term of one
         year and will automatically renew for successive one-year terms, unless
         terminated by the Company or Lender upon receiving sixty days prior
         notice. The loan is secured by the Company's accounts receivable and
         inventories. The balance due under this agreement as of June 30, 2006
         was $279,073. The balance due as of March 31, 2006 was $269,099.

                                       14
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)


Note 7 - OTHER CURRENT LIABILITIES:

         Other current liabilities are comprised of the following:

                                                  June 30,    March 31,
                                                    2006         2006
                                                  --------     --------

         Payroll and vacation accruals            $189,418     $169,919
         Sales commissions                           8,509       15,367
         Other                                       3,410        2,750
                                                  --------     --------
                                                  $201,337     $188,036
                                                  ========     ========

Note 8 -  NOTES PAYABLE EQUIPMENT:

         The Company financed the acquisition of new equipment by issuing notes
         payable. The notes are payable over a sixty month period. The balance
         remaining at June 30, 2006 amounted to $6,011. The interest rates on
         the remaining lease is 22%.

         Aggregate future principal payments are as follows:

             Fiscal Year Ending March:
         2007                                   $ 2,352
         2008                                     3,659
                                                -------
                                                $ 6,011
                                                =======


Note 9 - RELATED PARTIES TRANSACTIONS:

         During the year ended March 26, 2004, two of the Company's officers
         loaned the Company a total of $52,000 on a non-interest bearing basis.
         The Company used these funds as a source of additional working capital.

         During the year ended March 25, 2005, one of these officers loaned the
         Company an additional $135,744 on a non-interest bearing basis as well.
         These funds were also used by the Company for working capital
         requirements. Through the period ended June 30, 2006, the Company had
         repaid $147,244 of the total funds loaned to it.

         As of June 30, 2006, the amount owed to these officers was $40,500.

Note 10 - PENSION PLAN-SALARIED PERSONNEL:

         On June 30, 1995, the Company applied to the Pension Benefit Guaranty
         Corporation ("PBGC") to have the PBGC assume all of the Company's
         responsibilities and liabilities under its Salaried Pension Plan. On
         April 26, 1996, the PBGC determined that the Salaried Pension Plan did
         not have sufficient assets available to pay benefits, which were and
         are currently due under the terms of the Plan.

                                       15
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)


Note 10 - PENSION PLAN-SALARIED PERSONNEL (continued):

         The PBGC further determined that pursuant to the provisions of the
         Employment Retirement Income Security Act of 1974, as amended
         ("ERISA"), that the Plan must be terminated in order to protect the
         interests of the Plan's participants. Accordingly, the PBGC proceeded
         pursuant to ERISA to have the Plan terminated and the PBGC appointed as
         statutory trustee, and to have July 31, 1995 established as the Plan's
         termination date.

         The Company and the PBGC negotiated a settlement on the entire matter
         and on July 2, 2001, an agreement was reached whereby the Company's
         liability to the PBGC was reduced to $244,000. The Company will make
         monthly payments to the PBGC as follows:

              September 1, 2003 to August 1, 2004           $2,000 per month
              September 1, 2004 to August 1, 2006           $3,000 per month
              September 1, 2006 to August 1, 2007           $4,000 per month

         Additionally, the Company has made balloon payments of $25,000 each on
         January 1, 2004, May 1, 2004, May 1, 2005 and January 1, 2006.

         The Company also granted the PBGC a lien on the Company's machinery and
         equipment.

         As a result of this agreement the amount due the PBGC was restated to
         $244,000. $9,000 was paid during the three months ended June 30, 2006.
         $86,000 was paid during the year ended March 31, 2006. $56,000 was paid
         during the year ended March 25, 2005 and $39,000 was paid during the
         year ended March 26, 2004. The balance of $54,000 is reported as
         follows: $46,000 as a current liability and $8,000 as a long-term
         liability.


Note 11 - CHANGES IN STOCKHOLDERS' EQUITY:

         The accumulated deficit decreased by $95,824, which represents the net
         income for the three months ended June 30, 2006.


Note 12 - 2002 EMPLOYEE STOCK OPTION PLAN:

         On September 21, 2001, the Company's shareholders approved the adoption
         of the Company's 2002 Employees Stock Option Plan to provide for the
         grant of options to purchase up to 750,000 shares of the Company's
         common stock to all employees, including senior management.

         Options granted to employees under this plan may be designated as
         options which qualify for incentive stock option treatment under
         Section 422A of the Internal Revenue Code, or options which do not so
         qualify.

                                       16
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)

Note 12 - 2002 EMPLOYEE STOCK OPTION PLAN (continued):

         Under this plan, the exercise price of an option designated as an
         Incentive Stock Option shall not be less than the fair market value of
         the Company's common stock on the day the option is granted. In the
         event an option designated as an incentive stock option is granted to a
         ten percent (10%) shareholder, such exercise price shall be at least
         110 Percent (110%) of the fair market value or the Company's common
         stock and the option must not be exercisable after the expiration of
         five years from the day of the grant.

         Exercise prices of non-incentive stock options may be less than the
         fair market value of the Company's common stock.

         The aggregate fair market value of shares subject to options granted to
         a participant(s), which are designated as incentive stock options, and
         which become exercisable in any calendar year, shall not exceed
         $100,000. As of June 30, 2006 no options had been granted under the
         plan.

Note 13 - CASH BONUS PLAN:

         In 1987, the Company adopted a cash bonus plan ("Cash Bonus Plan") for
         Executive Officers. Contributions to the Cash Bonus Plan are made by
         the Company only after pre-tax operating profits exceed $150,000 for a
         fiscal year, and then to the extent of 10% of the excess of the greater
         of $150,000 or 25% of pre-tax operating profits. There was no
         contribution for the three months ended June 30, 2006. For the year
         ended March 31, 2006 the contribution was $75,500. The contribution for
         the year ended March 25, 2005 was $4,188.


Note 14 - COMMITMENTS:

         The Company leases it facility under a renewed tenure lease agreement,
         which expires on August 23, 2011. The Company is obligated under this
         lease at minimum annual rentals as follows:

         Fiscal year ending March:

         2007                                   $  84,574
         2008                                     112,765
         2009                                     112,765
         2010                                     112,765
         2011                                      75,177
                                                ---------
                                                $ 498,046
                                                =========

         The rental expense for the three months ended June 30, 2006 and June
         24, 2005 was $34,648 and $31,966, respectively.

                                       17
<PAGE>

                                 IEH CORPORATION

                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)



Note 14 - COMMITMENTS: (continued)

         The Company has a collective bargaining multi-employer pension plan
         with the United Auto Workers of America, Local 259. Contributions are
         made in accordance with a negotiated labor contract and are based on
         the number of covered employees employed per month. With the passage of
         the Multi-Employer Pension Plan Amendments Act of 1990 ("The Act"), the
         Company may become subject to liabilities in excess of contributions
         made under the collective bargaining agreement. Generally, these
         liabilities are contingent upon the termination, withdrawal, or partial
         withdrawal from the Plan.

         The Company has not taken any action to terminate, withdraw or
         partially withdraw from the Plan nor does it intend to do so in the
         future. Under the Act, liabilities would be based upon the Company's
         proportional share of the Plan's unfunded vested benefits, which is
         currently not available. The amount of accumulated benefits and net
         assets of such Plan also is not currently available to the Company. The
         total contributions charged to operations under this pension plan were
         $16,154 for the three months ended June 30, 2006 and $15,990 for the
         three months ended June 24, 2005.

                                       18
<PAGE>

                                 IEH CORPORATION

   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
                                   OPERATIONS


Statements contained in this report which are not historical facts may be
considered forward-looking information with respect to plans, projections, or
future performance of the Company as defined under the Private Securities
litigation Reform Act of 1995. These forward-looking statements are subject to
risks and uncertainties which could cause actual results to differ materially
from those projected. The words "anticipate", "believe", "estimate", "expect",
"objective", and "think" or similar expressions used herein are intended to
identify forward-looking statements. The forward-looking statements are based on
the Company's current views and assumptions and involve risks and uncertainties
that include, among other things, the effects of the Company's business, actions
of competitors, changes in laws and regulations, including accounting standards,
employee relations, customer demand, prices of purchased raw material and parts,
domestic economic conditions, including housing starts and changes in consumer
disposable income, and foreign economic conditions, including currency rate
fluctuations. Some or all of the facts are beyond the Company's control.

The following discussion and analysis should be read in conjunction with the
consolidated financial statements and related footnotes which provide additional
information concerning the Company's financial activities and condition.

Critical Accounting Policies

The Financial Statements have been prepared in accordance with accounting
principles generally accepted in the United States of America, which require the
Company to make estimates and assumptions that affect the reported amounts of
assets and liabilities at the date of the Financial Statements, and revenues and
expenses during the periods reported. Actual results could differ from those
estimates. The Company believes the following are the critical accounting
policies, which could have the most significant effect on the Company's reported
results and require the most difficult, subjective or complex judgments by
management.


o  Impairment of Long-Lived Assets:
   The Company reviews its long-lived assets for impairment whenever events or
   circumstances indicate that the carrying amount of an asset may not be
   recoverable. If the sum of the expected cash flows, undiscounted and without
   interest, is less than the carrying amount of the asset, an impairment loss
   is recognized as the amount by which the carrying amount of the asset exceeds
   its fair value. The Company makes estimates of its future cash flows related
   to assets subject to impairment review.

o  Inventory Valuation:
   Raw materials and supplies are valued at the lower of first-in, first-out
   cost or market. Finished goods and work in process are valued at the lower of
   actual cost, determined on a specific identification basis, or market. The
   Company estimates which materials may be obsolete and which products in work
   in process or finished goods may be sold at less than cost, and adjusts their
   inventory value accordingly. Future periods could include either income or
   expense items if estimates change and for differences between the estimated
   and actual amount realized from the sale of inventory.

                                       19
<PAGE>

                                 IEH CORPORATION

   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
                             OPERATIONS (continued)

Critical Accounting Policies (continued)


o  Income Taxes:
   The Company records a liability for potential tax assessments based on its
   estimate of the potential exposure. Due to the subjectivity and complex
   nature of the underlying issues, actual payments or assessments may differ
   from estimates. Income tax expense in future periods could be adjusted for
   the difference between actual payments and the Company's recorded liability
   based on its assessments and estimates.

o  Revenue Recognition:
   Revenues are recognized at the shipping date of the Company's products. The
   Company has historically adopted the shipping terms that title merchandise
   passes to the customer at the shipping point (FOB Shipping Point). At this
   juncture, title has passed, the Company has recognized the sale, inventory
   has been relieved, and the customer has been invoiced. The Company does not
   offer any discounts, credits or other sales incentives.

   The Company's policy with respect to customer returns and allowances as well
   as product warranty is as follows:

   The Company will accept a return of defective product within one year from
   shipment for repair or replacement at the Company's option. If the product is
   repairable, the Company at its own cost will repair and return it to the
   customer. If unrepairable, the Company will either offer an allowance against
   payment or will reimburse the customer for the total cost of the product.

   Most of the Company's products are custom ordered by customers for a specific
   use. The Company provides engineering services as part of the relationship
   with its customers in developing the custom product. The Company is not
   obligated to provide such engineering service to its customers. The Company
   does not charge separately for these services.

o  Research & Development:
   The Company provides personalized engineering services to its customers by
   designing connectors for specific customer applications. The employment of
   electromechanical engineers is the anticipated cornerstone of the Company's
   future growth. The Company maintains a testing laboratory where its engineers
   experiment with new connector designs based on changes in technology and in
   an attempt to create innovative, more efficient connector designs.

                                       20
<PAGE>

                                 IEH CORPORATION

   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
                             OPERATIONS (continued)


Results of Operations

The following table sets forth for the periods indicated, percentages for
certain items reflected in the financial data as such items bear to the revenues
of the Company:

     Relationship to Total Revenues
                                                     June 30,     June 24,
                                                       2006         2005
                                                     --------     --------

   Operating Revenues (in thousands)                 $  1,596     $  1,729
                                                     --------     --------

   Operating Expenses:
     (as a percentage of Operating Revenues)

             Costs of Products Sold                      72.2%        66.6%
               Selling, General and Administrative       17.0%        14.6%
               Interest Expense                           1.0%         1.6%
               Depreciation and amortization              3.1%         2.6%
                                                     --------     --------

                      TOTAL COSTS AND EXPENSES           93.3%        85.4%
                                                     --------     --------

   Operating Income (loss)                                6.7%        14.6%

   Other Income                                            --           --
                                                     --------     --------

   Income (loss) before Income Taxes                      6.7%        14.6%

   Income Taxes                                           (.7%)       (1.4%)
                                                     --------     --------

   Net Income (loss)                                      6.0%        13.2%
                                                     ========     ========

Comparative Analysis-Three Months Ended June 30, 2006 and June 24, 2005

Operating revenues for the three months ended June 30, 2006 amounted to
$1,596,159 reflecting a 7.7% decrease versus the three months ended June 24,
2005 revenues of $1,729,169. The decrease in revenues is due to the conclusion
of several commercial programs during the current quarter.

Cost of products sold amounted to $1,152,818 for the three months ended June 30,
2006, or 72.2% of operating revenues. This reflected a $2,059 or .2% increase in
the cost of products sold from $1,150,759 or 66.6% of operating revenues for the
three months ended June 24, 2005. The cost of product sold, for the three months
ended June 30, 2006, did not change significantly as compared to the cost of
products sold for the three months ended June 24, 2005.

                                       21
<PAGE>

                                 IEH CORPORATION

   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
                             OPERATIONS (continued)

Comparative Analysis-Three Months Ended June 30, 2006 and June 24, 2005
(continued)

Selling, general and administrative expenses were $271,098 and $252,461 or 17.0%
and 14.6% of operating revenues for the three months ended June 30, 2006 and
June 24, 2005, respectively. This category of expense increased by $18,637 or
7.4% from the prior year. The increase can be attributed to an increase in sales
salaries, commissions and travel.

Interest expense was $16,792 for the three months ended June 30, 2006 or 1.0% of
operating revenues. For the fiscal three months ended June 24, 2005, interest
expense was $27,417 or 1.6% of operating revenues. The decrease of $10,625 or
38.8% reflects a pay down of factor balances during the quarter ended June 30,
2006 over the comparable three months ended June 24, 2005.

Depreciation and amortization of $49,705 or 3.1% of operating revenues was
reported for the three months ended June 30, 2006. This reflects an increase of
$4,645 from the prior three months ended June 24, 2005 of $45,060 or 2.6% of
operating revenues. The increase is due primarily to new equipment being
purchased.

The Company reported net income of $95,824 for the three months ended June 30,
2006 representing basic earnings of $.04 per share as compared to net income of
$228,852 or $.10 per share for the three months ended June 24, 2005. The
decrease in net income for the current three month period can be attributed
primarily to the conclusion of several commercial programs during the current
quarter.

Liquidity and Capital Resources

The Company reported working capital of $1,180,455 as of June 30, 2006 compared
to a working capital of $1,083,444 as of March 31, 2006. The increase in working
capital of $97,011 was attributable to the following items:

        Net income                                    $ 95,824
        Depreciation and amortization                   49,705
        Capital expenditures                           (35,956)
        Other transactions                             (12,562)

As a result of the above, the current ratio (current assets to current
liabilities) was 1.94 to 1 at June 30, 2006 as compared to 1.8 to 1 at March 31,
2006. Current liabilities at June 30, 2006 were $1,275,575 compared to
$1,392,060 at March 31, 2006.

The Company reported $35,956 in capital expenditures for the three months ended
June 30, 2006 and reported depreciation of $49,705 for the same three-month
period.

The net income of $95,824 for the three months ended June 30, 2006 resulted in
an increase in stockholders' equity to $2,379,152 as compared to stockholders'
equity of $2,283,327 at March 31, 2006.

The Company has an accounts receivable financing agreement with a factor, which
bears interest at 2.5% above prime with a minimum of 12% per annum. At June 30,
2006 the amount outstanding with the factor was $279,073 as compared to $269,099
at March 31, 2006. The loan is secured by the Company's accounts receivables and
inventories. The factor provides discounted funds based upon the Company's
accounts receivables, these funds provide the primary source of working capital
for operations.

                                       22
<PAGE>

                                 IEH CORPORATION

   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
                             OPERATIONS (continued)

Liquidity And Capital Resources (continued)

In the past two fiscal years, management has been reviewing its collection
practices and policies for outstanding receivables and has revised its
collection procedures to a more aggressive collection policy. As a consequence
of this new policy the Company's experience is that its customers have been
remitting payments on a more consistent and timely basis. The Company reviews
the collectability of all accounts receivable on a monthly basis. The reserve is
less than 2% of average gross accounts receivable and is considered to be
conservatively adequate.

During the year ended March 26, 2004, two of the Company's officers loaned the
Company a total of $52,000 on a non-interest bearing basis. The Company used
these funds as a source of additional working capital.

During the year ended March 25, 2005, one of these officers loaned the Company
an additional $135,744 on a non-interest bearing basis as well. These funds were
also used by the Company for working capital requirements.

Through the period ended June 30, 2006, the Company had repaid $147,244 of the
total funds loaned to it. The balance due to these officers at June 30, 2006 was
$40,500.

The Company has a collective bargaining multi-employer pension plan
("Multi-Employer Plan") with the United Auto Workers of America, Local 259.
Contributions are made in accordance with a negotiated labor contract and are
based on the number of covered employees employed per month. With the passage of
the Multi-Employer Pension Plan Amendments Act of 1990 (the "Act"), the Company
may become subject to liabilities in excess of contributions made under the
collective bargaining agreement. Generally, these liabilities are contingent
upon the termination, withdrawal, or partial withdrawal from the Multi-Employer
Plan. The Company has not taken any action to terminate, withdraw or partially
withdraw from the Multi-Employer Plan nor does it intend to do so in the future.
Under the Act, liabilities would be based upon the Company's proportional share
of the Multi-Employer Plan's unfunded vested benefits, which is currently not
available. The amount of accumulated benefits and net assets of such Plan also
is not currently available to the Company. The total contributions charged to
operations under Multi-Employer Plan were $16,154 for the three months ended
June 30, 2006 and $15,990 for the three months ended June 24, 2005.

On June 30, 1995, the Company applied to the Pension Benefit Guaranty
Corporation ("PBGC") to have the PBGC assume all of the Company's
responsibilities and liabilities under its Salaried Pension Plan. On April 26,
1996, the PBGC determined that the Salaried Pension Plan did not have sufficient
assets available to pay benefits, which were and are currently due under the
terms of such Plan.

The PBGC further determined that pursuant to the provisions of the Employment
Retirement Income Security Act of 1974, as amended ("ERISA") that the Salaried
Pension Plan must be terminated in order to protect the interests of such Plan's
participants. Accordingly, the PBGC proceeded pursuant to ERISA to have the
Salaried Pension Plan terminated and the PBGC appointed as statutory trustee,
and to have July 31, 1995 established as the Salaried Pension Plan's termination
date.

The Company and the PBGC agreed to the terms of a settlement of the matter. The
agreement is effective July 2, 2001. Under the agreement, the Company and the
PBGC agreed on a total sum of $244,000. The Company has agreed to make payments
as follows:

           September 1, 2003 to August 1, 2004           $2,000 per month
           September 1, 2004 to August 1, 2006           $3,000 per month
           September 1, 2006 to August 1, 2007           $4,000 per month

                                       23
<PAGE>

                                 IEH CORPORATION


   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
                             OPERATIONS (continued)

Liquidity And Capital Resources (continued)

Additionally, the Company has made balloon payments of $25,000 each on January
1, 2004, May 1, 2004 , May 1, 2005 and January 1, 2006.

The Company granted the PBGC a lien on the Company's machinery and equipment.

As a result of this agreement the amount due the PBGC was restated to $244,000.
$9,000 was paid during the three months ended June 30, 2006. $86,000 was paid
during the year ended March 31, 2006. $56,000 was paid during the year ended
March 25, 2005 and 39,000 was paid during the year ended March 26, 2004. The
balance of $54,000 is reported as follows: $46,000 as a current liability and
$8,000 as a long-term liability.

On September 21, 2001 the Company's shareholders approved the adoption of the
Company's 2002 Employees Stock Option Plan to provide for the grant of options
to purchase up to 750,000 shares of the Company's common stock to all employees,
including senior management. No options have been granted under the Employee
Option Plan to date.

Options granted to employees under this plan may be designated as options which
qualify for incentive stock option treatment under Section 422A of the Internal
Revenue Code, or option which do not so qualify. Under this plan, the exercise
price of an option designated as an Incentive Stock Option shall not be less
than the fair market value of the Company's common stock on the day the option
is granted.

In the event an option designated as an incentive stock option is granted to a
ten percent (10%) share holder, such exercise price shall be at least 110
Percent (110%) of the fair market value or the Company's common stock and the
option must not be exercisable after the expiration of five years from the day
of the grant. Exercise prices of non-incentive stock options may be less than
the fair market value of the Company's common stock. The aggregate fair market
value of shares subject to options granted to its participants, which are
designated as incentive stock options, and which become exercisable in any
calendar year, shall not exceed $100,000. As of June 30, 2006 no options had
been granted under the plan.

In 1987, the Company adopted a cash bonus plan ("Cash Bonus Plan") for Executive
Officers. Contributions to the Cash Bonus Plan are made by the Company only
after pre-tax operating profits exceed $150,000 for a fiscal year, and then to
the extent of 10% of the excess of the greater of $150,000 or 25% of pre-tax
operating profits. There were no contributions to the Cash Bonus Plan for the
fiscal three months ended June 30, 2006. For the year ended March 30, 2006 the
contribution was $75,500. For the year ended March 25, 2005 the contribution was
$4,188.

ITEM 3.  CONTROLS AND PROCEDURES

Based on an evaluation of the effectiveness of the Company's "disclosure
controls and procedures" (as defined in Rules 13a-15(e) and 15d-15(e) under the
Securities Exchange Act of 1934, as amended, (the "Exchange Act."), the
Company's Chief Executive Officer and Chief Financial Officer (who is also our
controller and principal accounting officer) concluded that, as of the end of
the period covered by this Report on Form 10-QSB, the Company's disclosure
controls and procedures are effective to ensure that all

                                       24
<PAGE>

information required to be disclosed by the Company in this Report that it files
or submits under the Exchange Act is, recorded, processed, and reported within
the time periods specified within the Securities and Exchange Commission's rules
and forms. There have been no changes in our internal control over financial
reporting during the quarter ended June 30, 2006 that have been materially
affected, or are reasonably likely to materially affect our internal controls
over financial reporting.


PART II - OTHER INFORMATION

ITEM 1.        LEGAL PROCEEDINGS

The Company is not involved in any legal proceedings which may have a material
effect upon the Company, its financial condition or operations.

ITEM 2.        UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS;
               PURCHASES OF EQUITY SECURITIES

Not applicable

ITEM 3.        DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4.        SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None

ITEM 5.        OTHER MATTERS.

None

ITEM 6.        EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits

Exhibit 31.1   Certification Pursuant to Section 302 of the Sarbanes Oxley Act

Exhibit 31.2   Certification Pursuant to Section 302 of the Sarbanes Oxley Act

Exhibit 32.1   Certification Pursuant to Section 906 of the Sarbanes Oxley Act

Exhibit 32.2   Certification Pursuant to Section 906 of the Sarbanes Oxley Act

(b) Reports on Form 8-K during Quarter

None


                                       25
<PAGE>

                                   SIGNATURES

         In accordance with the requirements of the Exchange Act, the Registrant
has duly caused this Report on Form 10-QSB to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                    IEH CORPORATION
                                    (Registrant)


August 10, 2006                     /s/ Michael Offerman
---------------                     --------------------
                                    Michael Offerman
                                    President


August 10, 2006                     /s/ Robert Knoth
---------------                     --------------------
                                    Robert Knoth
                                    Chief Financial Officer/Controller/
                                    Principal Accounting Officer




                                       26