UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                           FORM 10-QSB


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

          For the quarterly period ended March 31, 2006

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


                  Commission File No. 000-30529

                       WINGS & THINGS, INC.
(Exact name of small business issuer as specified in its charter)

               NEVADA                          87-0464667
       (State of incorporation)  (I.R.S. Employer Identification Number)

 #149, 369 East 900 South, Salt Lake City, Utah                84111
    (Address of principal executive offices)                (Zip Code)

Issuer's telephone number, including area code:  (801) 323-2395

Check whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15(d) of the  Exchange Act 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  [ ]

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act).   Yes [X]   No [ ]

As of May 1, 2006, Wings & Things, Inc. had a total of 18,000,000 shares of
common stock issued and outstanding.

Transitional small business disclosure format:  Yes [ ]  No [X]

<PAGE>


                        TABLE OF CONTENTS

                  PART I: FINANCIAL INFORMATION

Item 1.  Financial Statements...............................................2

Item 2.  Management's Discussion and Analysis or Plan of Operation..........8

Item 3.  Controls and Procedures............................................8

                    PART II: OTHER INFORMATION

Item 6.  Exhibits...........................................................9

Signatures..................................................................9




                  PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

The financial information set forth below with respect to our statements of
operations for the three month periods ended March 31, 2006 and 2005 is
unaudited.  This financial information, in the opinion of management, includes
all adjustments consisting of normal recurring entries necessary for the fair
presentation of such data.  The results of operations for the three month
period ended March 31, 2006, are not necessarily indicative of results to be
expected for any subsequent period.



                                2

<PAGE>





                       Wings & Things, Inc.

                  (A Development Stage Company)

                Consolidated Financial Statements

                          March 31, 2006







                                3


<PAGE>



                       Wings & Things, Inc.
                  (A Development Stage Company)
                   Consolidated Balance Sheets


                              ASSETS
                             -------



                                                      March 31    December 31
                                                        2006          2005
                                                   ------------- -------------
                                                    (Unaudited)

CURRENT ASSETS                                     $          -  $          -
                                                   ------------- -------------

  TOTAL ASSETS                                     $          -  $          -
                                                   ============= =============


               LIABILITIES AND STOCKHOLDERS' EQUITY
               ------------------------------------

CURRENT LIABILITIES

Accounts Payable - Related party                         54,900        54,900
                                                   ------------- -------------

  Total Liabilities                                      54,900        54,900
                                                   ------------- -------------
STOCKHOLDERS' EQUITY

Common Stock, $.001 par value; 20,000,000
  shares authorized; 18,000,000 shares
  issued and outstanding                                 18,000        18,000

Additional paid-in Capital                                9,000         9,000

Deficit Accumulated During the Development Stage        (81,900)      (81,900)
                                                   ------------- -------------

  Total Stockholders' Equity (deficit)                  (54,900)      (54,900)
                                                   ------------- -------------

  TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY       $          -  $          -
                                                   ============= =============





                                4
<PAGE>

                       Wings & Things, Inc.
                  (A Development Stage Company)
              Consolidated Statements of Operations
                           (Unaudited)
                                                                From
                                                                Inception on
                                For the         For the         March 11,
                                three months    three months    1986
                                ended March 31, ended March 31, to March 31,
                                2006            2005            2006
                                --------------- --------------- --------------

REVENUES                        $            -  $            -  $           -
                                --------------- --------------- --------------
EXPENSES
  General & Administrative                   -               -         81,900
                                --------------- --------------- --------------

    TOTAL EXPENSES                           -               -         81,900
                                --------------- --------------- --------------

NET INCOME (LOSS)               $            -  $            -  $     (81,900)
                                =============== =============== ==============

NET LOSS PER SHARE              $            -  $            -  $           -
                                =============== =============== ==============
WEIGHTED AVERAGE SHARES
  OUTSTANDING                       18,000,000      18,000,000     17,116,041
                                =============== =============== ==============


                                5

<PAGE>


                       Wings & Things, Inc.
                  (A Development Stage Company)
              Consolidated Statements of Cash Flows
                           (Unaudited)
                           (Unaudited)
                                                                 From
                                                                 Inception on
                                      For the three months ended March 11,
                                                March 31,        1986 Through
                                      -------------------------- March 31,
                                           2006        2005      2006
                                      ------------- ------------ -------------
Cash Flows from Operating Activities

  Net Loss                            $          -  $         -  $    (81,900)
  Less Non-cash Items:
  Depreciation & Amortization                    -            -        17,000
  Increase in Accounts Payable                   -            -        54,900
  Stock issued for services                      -            -        10,000
                                      ------------- ------------ -------------
  Net Cash Provided (Used) by
  Operating Activities                           -            -             -
                                      ------------- ------------ -------------

Cash Flows from Investing Activities             -            -             -
                                      ------------- ------------ -------------
  Net Cash Provided (Used) by
  Investing Activities                           -            -             -
                                      ------------- ------------ -------------

Cash Flows from Financing Activities             -            -             -
                                      ------------- ------------ -------------
  Net Cash Provided (Used) by
  Financing Activities                           -            -             -
                                      ------------- ------------ -------------

Increase (Decrease) in Cash                      -            -             -

Cash and Cash Equivalents at
  Beginning of Period                            -            -             -
                                      ------------- ------------ -------------
Cash and Cash Equivalents at
  End of Period                       $          -  $         -  $          -
                                      ============= ============ =============

Supplemental Cash Flow Information:

  Stock issued for marketing rights   $          -  $         -  $     17,000
  Stock issued for services           $          -  $         -  $     10,000

Cash Paid For:
  Interest                            $          -  $         -  $          -
  Income Taxes                        $          -  $         -  $          -



                                6

<PAGE>



                       Wings & Things, Inc.
                  (A Development Stage Company)
                Notes to the Financial Statements
                          March 31, 2006


GENERAL

Wings & Things, Inc.  (the Company) has elected to omit substantially all
footnotes to the financial statements for the three months ended March 31,
2006 since there have been no material changes (other than indicated in other
footnotes) to the information previously reported by the Company in their
Annual Report  filed on the Form 10-KSB for the twelve months ended December
31, 2005.

UNAUDITED INFORMATION

The information furnished herein was taken from the books and records of the
Company without audit.  However, such information reflects all adjustments
which are, in the opinion of management, necessary to properly reflect the
results of the interim period presented.  The information presented is not
necessarily indicative of the results from operations expected for the full
fiscal year.

                                7

<PAGE>

In this report references to "Wings & Things," "we," "us," and "our" refer to
Wings & Things, Inc.

        SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

The Securities and Exchange Commission ("SEC") encourages companies to
disclose forward-looking information so that investors can better understand
future prospects and make informed investment decisions.  This report contains
these types of statements.  Words such as "may," "will," "expect," "believe,"
"anticipate," "estimate," "project," or "continue" or comparable terminology
used in connection with any discussion of future operating results or
financial performance identify forward-looking statements.  You are cautioned
not to place undue reliance on the forward-looking statements, which speak
only as of the date of this report.  All forward-looking statements reflect
our present expectation of future events and are subject to a number of
important factors and uncertainties that could cause actual results to differ
materially from those described in the forward-looking statements.


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

During the next twelve months our management intends to actively seek an
operating company to acquire or merge with which may provide operating
revenue.  Based on current economic and regulatory conditions, management
believes that it is possible, if not probable, for a company like ours,
without many assets or liabilities, to negotiate a merger or acquisition with
a viable private company.  The opportunity arises principally because of the
high legal and accounting fees and the length of time associated with the
process of "going public."  However, should a merger or acquisition prove
unsuccessful, it is possible that we may decide not to pursue further
acquisition activities and management may abandon its activities and our
shares would become worthless.

As of the date of this filing, we have not identified any assets or business
opportunities for acquisition.  Potential investors must recognize that
because of limited capital available for investigation of business
opportunities and management's limited experience in business analysis, we may
not discover or adequately evaluate adverse facts about any business
opportunity to be acquired.  All risks inherent in new and inexperienced
enterprises are inherent in our plan.

It is emphasized that our management may effect transactions having a
potentially adverse impact upon our shareholders pursuant to the authority and
discretion of our management to complete acquisitions without submitting any
proposal to the stockholders for their consideration.

As of March 31, 2006, we had no cash on hand and total current liabilities of
$54,900.  The majority of our operating expenses are related to our reporting
obligations under the Exchange Act.  These expenses include legal, accounting
and professional services and other costs required to prepare and file our
reports with the SEC.  We are unable to pay cash for these services and have
relied on related parties to pay for these costs on our behalf.  These parties
have not entered into written agreements guaranteeing advances and, therefore,
these parties are not obligated to provide funds in the future.  However,
management anticipates that these parties will continue to pay for these costs
on our behalf during the next twelve months.  We may pay for these advances by
converting the debt into common stock.

ITEM 3. CONTROLS AND PROCEDURES

Our President, who acts in the capacity of principal executive officer and
principal financial officer, has evaluated the effectiveness of our disclosure
controls and procedures as of the end of the period covered by this report.
Based on that evaluation, she concluded that our disclosure controls and
procedures were effective.

Also, she determined that there were no changes made in our internal controls
over financial reporting during the first quarter of 2006 that have materially
affected, or are reasonably likely to materially affect our internal control
over financial reporting.


                                8

<PAGE>


                   PART II - OTHER INFORMATION

ITEM 6.  EXHIBITS

Part I Exhibits

31.1  Principal Executive Officer Certification
31.2  Principal Financial Officer Certification
32.1  Section 1350 Certification

Part II Exhibits

3.1   Articles of Incorporation , dated March 11, 1986 (Incorporated by
      reference to exhibit 2.1 of the Form 10-SB, File No. 000-30529, filed
      November 1, 2000)
3.2   Bylaws of Wings & Things, Inc. (Incorporated by reference to exhibit 2.3
      of the Form 10-SB, File No. 000-30529, filed November 1, 2000)





                            SIGNATURES

In accordance with the requirements of the Exchange Act of 1934, the
registrant duly caused this report to be signed on its behalf by the
undersigned, who is duly authorized.


                                     WINGS & THINGS, INC.


                                      /s/ Linda L. Perry
Date: May 10, 2006                By: ______________________________________
                                      Linda L. Perry
                                      President, Principal Executive Officer,
                                      Principal Financial Officer, and
                                      Director



                                9