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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

**SRKP      8, INC. **

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| Delaware                                                                      |   | 20-2903562                                             |
|-------------------------------------------------------------------------------|--------|--------------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) |   | (I.R.S.                employer identification number) |

| 210                South Federal Highway, Suite 205     |   |                      |
|---------------------------------------------------------|--------|---------------------------|
| Deerfield                Beach, FL                      |   | 33441                     |
| (Address                of principal executive offices) |   | (Zip                Code) |

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**SRKP      8, INC.**

**-      INDEX -**

**PART      I- FINANCIAL INFORMATION:**

|                                                                                                                                                                                                                                                                                                             | Page(s) |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------|
|                                                                                                                                                                                                                                                                                                             |    |
| Item                1. Financial Statements:                                                                                                                                                                                                                                                                     | 1       |
|                                                                                                                                                                                                                                                                                                             |    |
| Balance                Sheets - June 30, 2006 (unaudited) and December 31,                2005                                                                                                                                                                                                                   | 2       |
|                                                                                                                                                                                                                                                                                                             |    |
| Statements                of Operations (unaudited) for the three months                ended June 30, 2006 and from May 24, 2005 (inception) to June 30,                2005                                                                                                                                    | 3       |
|                                                                                                                                                                                                                                                                                                             |    |
| Statements                of Operations (unaudited) for the six months ended                June 30, 2006 and for the cumulative period during the development                stage                (May 24, 2005 to June 30, 2006)                                                                               | 4       |
|                                                                                                                                                                                                                                                                                                             |    |
| Statements                of Cash Flows (unaudited) for the six months ended                June 30, 2006, from May 24, 2005 (inception) to June 30, 2005 and                for the                cumulative period during the development stage (May 24, 2005 to June                30,                2006) | 5       |
|                                                                                                                                                                                                                                                                                                             |    |
| Notes                to Financial Statements                                                                                                                                                                                                                                                                     | 6       |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                2. Management's Discussion and Analysis or Plan of                Operation                                                                                                                                                                                                                  | 9       |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                3. Controls and Procedures                                                                                                                                                                                                                                                                   | 9       |
|                                                                                                                                                                                                                                                                                                             |    |
| **PART                II - OTHER INFORMATION**:                                                                                                                                                                                                                                                                  |    |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                1. Legal Proceedings                                                                                                                                                                                                                                                                         | 10      |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                                                                                                                                                                                                                | 10      |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                3. Defaults Upon Senior Securities                                                                                                                                                                                                                                                           | 10      |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                4. Submission of Matters to a Vote of Security Holders                                                                                                                                                                                                                                       | 10      |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                5. Other Information                                                                                                                                                                                                                                                                         | 10      |
|                                                                                                                                                                                                                                                                                                             |    |
| Item                6. Exhibits and Reports on Form 8-K                                                                                                                                                                                                                                                          | 11      |
|                                                                                                                                                                                                                                                                                                             |    |
| Signatures                                                                                                                                                                                                                                                                                                       | 12      |

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**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

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**SRKP      8, INC.**

**(A      Development Stage Company)**

**BALANCE      SHEETS**

|                                                                 |   |                          |    |                              |   |
|----------------------------------------------------------------------|--------|-------------------------------|---------|-----------------------------------|--------|
|                                                                      |   | **June                  30,** |    | **December                  31,** |   |
|                                                                 |   | **2006**                      |    | **2005**                          |   |
|                                                                 |   | **(Unaudited)**               |    |                              |   |
| **ASSETS**                                                           |   |                          |    |                              |   |
|                                                                 |   |                          |    |                              |   |
| **ASSETS:**                                                          |   |                          |    |                              |   |
| Cash                                                                 |   | $                             | 126     |                              | $      | 4,663 |   |
|                                                                 |   | $                             | 126     |                              | $      | 4,663 |   |
|                                                                 |   |                          |    |                              |   |   |   |
| **LIABILITIES                  AND STOCKHOLDERS' EQUITY (DEFICIT)**  |   |                          |    |                              |   |   |   |
|                                                                 |   |                          |    |                              |   |   |   |
| **LIABILITIES:**                                                     |   |                          |    |                              |   |   |   |
| Due                  to stockholders                                 |   | $                             | 12,500  |                              | $      | 12,500 |   |
|                                                                 |   |                          |    |                              |   |   |   |
| **COMMITMENTS                  AND CONTINGENCIES**                   |   |                          |    |                              |   |   |   |
|                                                                 |   |                          |    |                              |   |   |   |
| **STOCKHOLDERS'                  EQUITY (DEFICIT):**                 |   |                          |    |                              |   |   |   |
| Preferred                  stock, $.0001 par value                   |   |                          |    |                              |   |   |   |
| 10,000,000                  shares authorized, none issued           |   |                          | — |                              |   | — |   |
| Common                  stock, $.0001 par value                      |   |                          |    |                              |   |   |   |
| 100,000,000                  shares authorized, 2,700,000 issued and |   |                          |    |                              |   |   |   |
| outstanding                                                          |   |                          | 270     |                              |   | 270 |   |
| Additional                  paid-in capital                          |   |                          | 24,730  |                              |   | 24,730 |   |
| (Deficit)                  accumulated during development stage      |   |                          | (37,374 | )                                 |   | (32,837 | ) |
| Total                  Stockholders' Equity (Deficit)                |   |                          | (12,374 | )                                 |   | (7,837 | ) |
|                                                                 |   | $                             | 126     |                              | $      | 4,663 |   |
|                                                                 |   |                          |    |                              |   |   |   |
|                                                                 |   |                          |    |                              |   |   |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

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**SRKP      8, INC.**

**(A      Development Stage Company)**

**STATEMENTS      OF OPERATIONS**

|                                                   |   |                               |      |                                     |   |
|--------------------------------------------------------|--------|------------------------------------|-----------|------------------------------------------|--------|
|                                                   |   | **Three                  Months**  |      | **From                  May 24,**        |   |
|                                                   |   | **Ending**                         |      | **2005                  (Inception) to** |   |
|                                                   |   | **June                  30, 2006** |      | **June                  30, 2005**       |   |
|                                                        |   |                               |      |                                     |   |
| **REVENUE**                                            |   | $                                  | —   |                                     | $      | — |   |
|                                                   |   |                               |           |                                     |   |   |   |
| **EXPENSES**                                           |   |                               | 2,534     |                                     |   | 12,500 |   |
|                                                   |   |                               |      |                                     |   |   |   |
| **NET                  (LOSS)**                        |   | $                                  | (2,534    | )                                        | $      | (12,500 | ) |
|                                                   |   |                               |      |                                     |   |   |   |
| **NET                  (LOSS) PER COMMON SHARE-BASIC** |   |                               | *         |                                     |   | * |   |
|                                                   |   |                               |      |                                     |   |   |   |
| **WEIGHTED                  AVERAGE NUMBER OF**        |   |                               |      |                                     |   |   |   |
| **COMMON                  SHARES OUTSTANDING**         |   |                               | 2,700,000 |                                     |   | 2,700,000 |   |
|                                                        |   |                               |      |                                     |   |   |   |
|                                                        |   |                               |      |                                     |   |   |   |

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| ***** | Less                  than $.01 |
|-------|---------------------------------|

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

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**SRKP      8, INC.**

**(A      Development Stage Company)**

**STATEMENTS      OF OPERATIONS**

|                                                   |   |                               |      |                                     |   |
|--------------------------------------------------------|--------|------------------------------------|-----------|------------------------------------------|--------|
|                                                   |   |                               |      | **Cumulative**                           |   |
|                                                   |   | **Six                  Months**    |      | **from                  May 24**         |   |
|                                                   |   | **Ending**                         |      | **2005                  (Inception) to** |   |
|                                                   |   | **June                  30, 2006** |      | **June                  30, 2006**       |   |
|                                                        |   |                               |      |                                     |   |
| **REVENUE**                                            |   | $                                  | —   |                                     | $      | — |   |
|                                                   |   |                               |      |                                     |   |   |   |
| **EXPENSES**                                           |   |                               | 4,537     |                                     |   | 37,374 |   |
|                                                   |   |                               |      |                                     |   |   |   |
| **NET                  (LOSS)**                        |   | $                                  | (4,537    | )                                        | $      | (37,374 | ) |
|                                                   |   |                               |      |                                     |   |   |   |
| **NET                  (LOSS) PER COMMON SHARE-BASIC** |   |                               | *         |                                     |   |   |   |
|                                                   |   |                               |      |                                     |   |   |   |
| **WEIGHTED                  AVERAGE NUMBER OF**        |   |                               |      |                                     |   |   |   |
| **COMMON                  SHARES OUTSTANDING**         |   |                               | 2,700,000 |                                     |   |   |   |
|                                                        |   |                               |      |                                     |   |   |   |
|                                                   |   |                               |      |                                     |   |   |   |

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| ***** | Less                  than $.01 |
|-------|---------------------------------|

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

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**SRKP      8, INC.**

**(A      Development Stage Company)**

**STATEMENTS      OF CASH FLOWS**

|                                                            |   |                               |   |                                     |   |                                |   |
|-----------------------------------------------------------------|--------|------------------------------------|--------|------------------------------------------|--------|-------------------------------------|--------|
|                                                            |   |                               |   |                                     |   | **Cumulative**                      |   |
|                                                            |   |                               |   |                                     |   | **from                  May 24,**   |   |
|                                                            |   | **Six                  Months**    |   | **From                  May 24,**        |   | **2005**                            |   |
|                                                            |   | **Ending**                         |   | **2005                  (Inception) to** |   | **(Inception)                  to** |   |
|                                                            |   | **June                  30, 2006** |   | **June                  30, 2005**       |   | **June                  30, 2006**  |   |
|                                                            |   |                               |   |                                     |   |                                |   |
| **CASH                  FLOWS FROM (TO) OPERATING ACTIVITIES:** |   |                               |   |                                     |   |                                |   |
| Net                  (loss)                                     |   | $                                  | (4,537 | )                                        | $      | (12,500                             | )      | $ | (37,374 | ) |
| Net                  Cash (Used In) Operating Activities        |   |                               | (4,537 | )                                        |   | (12,500                             | )      |   | (37,374 | ) |
|                                                            |   |                               |   |                                     |   |                                |   |   |   |   |
| **CASH                  FLOWS FROM (TO) FINANCING ACTIVITIES:** |   |                               |   |                                     |   |                                |   |   |   |   |
| Common                  stock issued for cash                   |   |                               | ---    |                                     |   | 22,750                              |   |   | 25,000 |   |
| Advances                  from stockholders                     |   |                               | ---    |                                     |   | ---                                 |   |   | 12,500 |   |
| Net                  Cash Provided by Financing Activities      |   |                               | ---    |                                     |   | 22,750                              |   |   | 37,500 |   |
|                                                            |   |                               |   |                                     |   |                                |   |   |   |   |
| **NET                  INCREASE/(DECREASE) IN CASH AND CASH**   |   |                               |   |                                     |   |                                |   |   |   |   |
| **EQUIVALENTS:**                                                |   |                               | (4,537 | )                                        |   | 10,250                              |   |   | 126 |   |
|                                                            |   |                               |   |                                     |   |                                |   |   |   |   |
| **CASH                  AND CASH EQUIVALENTS, BEGINNING**       |   |                               |   |                                     |   |                                |   |   |   |   |
| **OF                  PERIOD**                                  |   |                               | 4,663  |                                     |   | ---                                 |   |   | --- |   |
|                                                            |   |                               |   |                                     |   |                                |   |   |   |   |
| **CASH                  AND CASH EQUIVALENTS, END**             |   |                               |   |                                     |   |                                |   |   |   |   |
| **OF                  PERIOD**                                  |   | $                                  | 126    |                                     | $      | 10,250                              |   | $ | 126 |   |
|                                                            |   |                               |   |                                     |   |                                |   |   |   |   |
|                                                            |   |                               |   |                                     |   |                                |   |   |   |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

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**SRKP      8, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**History**

**Going      Concern and Plan of Operation**

**Income      Taxes**

**Deferred      Offering Costs**

**Cash      and Cash Equivalents**

**Concentrations      of Credit Risk**

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**SRKP      8, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**

**Earnings      Per Common Share**

**Use      of Estimates in the Preparation of Financial      Statements**

**Recently      Issued Accounting Pronouncements**

**NOTE      2 - STOCKHOLDERS' EQUITY **

**NOTE      3 - RELATED PARTY TRANSACTIONS **

**NOTE      4 - DUE TO STOCKHOLDERS**

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**SRKP        8, INC.**

**(A        Development Stage Company)**

**NOTES        TO FINANCIAL STATEMENTS**

**NOTE      5 - SUBSEQUENT EVENT**

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

**Item      3. Controls and Procedures.**

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**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

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

**Item      3. Defaults Upon Senior Securities.**

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

**Item      5. Other Information.**

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**Item      6. Exhibits and Reports on Form 8-K. **

| (a) | Exhibits                required by Item 601 of Regulation                S-B. |
|-----|--------------------------------------------------------------------------------|

| Exhibit                No. |   | Description                                                                                                                                                                                                                                                                                         |
|----------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                                                                |
| *3.1                       |   | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                May 24,                2005.                                                                                                                                                           |
|                       |   |                                                                                                                                                                                                                                                                                                |
| *3.2                       |   | By-Laws.                                                                                                                                                                                                                                                                                            |
|                       |   |                                                                                                                                                                                                                                                                                                |
| 10.1                       |   | Share                Exchange Agreement dated June 30, 2006.                                                                                                                                                                                                                                        |
|                       |   |                                                                                                                                                                                                                                                                                                |
| 31.1                       |   | Certification                of the Company’s Principal Executive Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-QSB for the quarter ended June 30,                2006. |
|                       |   |                                                                                                                                                                                                                                                                                                |
| 31.2                       |   | Certification                of the Company’s Principal Financial Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-QSB for the quarter ended June 30.                2006. |
|                       |   |                                                                                                                                                                                                                                                                                                |
| 32.1                       |   | Certification                of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                              |
|                       |   |                                                                                                                                                                                                                                                                                                |
| 32.2                       |   | Certification                of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                              |
|                       |   |                                                                                                                                                                                                                                                                                                |

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| * | Filed                as an exhibit to the Company's Registration Statement on Form 10-SB,                as                filed with the Securities and Exchange Commission on August 3, 2005,                and                incorporated herein by this                reference. |
|---|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | Reports                on Form 8-K. |
|-----|-------------------------------------|

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**SIGNATURES**

|                                  |                                                                                                         |                                       |
|---------------------------------------|--------------------------------------------------------------------------------------------------------------|--------------------------------------------|
|                                  | **SRKP              8,              INC.**                                                                   |
|                             |                                                                                                    |                                  |
| Date: July              28, 2006 | By:                                                                                                | /s/ Richard              A. Rappaport |
|                                  |                                                                                                              |
|                                  | Name:                  Richard A. RappaportTitle:                    President |

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