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, 2007  [  ] 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
(State of incorporation)87-0464667
(I.R.S.  Employer Identification No.)  #149, 369 East 900 South, Salt Lake City, Utah  84111 (Address of principal executive offices)  (801) 323-2395 (Issuers telephone number)  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 April 25, 2007 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]  1     TABLE OF CONTENTS  PART I: FINANCIAL INFORMATION  Item 1.  Financial Statements 2  Item 2. Managements Discussion and Analysis or Plan of Operation 7  Item 3. Controls and Procedures 7  PART II: OTHER INFORMATION  Item 6.  Exhibits 8  Signatures 8    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, 2007 and 2006 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, 2007, are not necessarily indicative of results to be expected for any subsequent period.      Wings & Things, Inc.  (A Development Stage Company)  Consolidated Financial Statements  March 31, 2007   2     Wings & Things, Inc.(A Development Stage Company)Consolidated Balance SheetsASSETSMarch 31December 3120072006(Unaudited)CURRENT ASSETSCash$            450$            450TOTAL ASSETS$            450$            450LIABILITIES AND STOCKHOLDERS' DEFICITCURRENT LIABILITIESAccounts Payable - Related party$       54,900$        54,900Accounts Payable10,10010,100Total Current Liabilities65,00065,000Total Liabilities65,00065,000STOCKHOLDERS' DEFICITCommon Stock, $.001 par value; 20,000,000 sharesauthorized; 18,000,000 shares issued and outstanding18,00018,000Additional paid-in Capital9,0009,000Deficit Accumulated During the Development Stage(91,550)(91,550)Total Stockholders' Deficit(64,550)(64,550)TOTAL LIABILITIES AND STOCKHOLDERS'  (DEFICIT)$            450$           450       3        Wings & Things, Inc.(A Development Stage CompanyConsolidated Statements of Operations(Unaudited)For theFor theFromthree monthsthree monthsInception onEnded March 31,ended March 31,March 11, 198620072006to March 31, 2007REVENUES$                             -$                         -$                        -EXPENSESGeneral & Administrative--91,550TOTAL EXPENSES--91,550Net Operating Loss--(91,550)LOSS BEFORE TAXES--(91,550)TAXES---NET LOSS$                             -$                        -$           (91,550)NET LOSS PER SHARE$                     (0.00)$                (0.00)$               (0.00)WEIGHTED AVERAGE SHARESOUTSTANDING18,000,00018,000,00017,158,985                4        Wings & Things, Inc.(A Development Stage Company)Consolidated Statements of Cash Flows(Unaudited)FromInception onFor the three months endedMarch 11, 1986March 31,Through20072006March 31, 2007Cash Flows from Operating ActivitiesNet Loss$                  -$                  -$            (91,550)Adjustments to reconcile net (loss) to cash provided(used) by operating activities:Depreciation & Amortization--17,000Stock issued for services--10,000Changes in assets and liabilities:Increase in Accounts Payable and Accrued Liabilities--65,000Net Cash Provided (Used) by Operating Activities--450Cash 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--450Cash and Cash Equivalents at Beginning of Period450--Cash and Cash Equivalents at End of Period$             450$                  -$                 450Supplemental Cash Flow Information:Stock issued for marketing rights$                  -$                  -$            17,000Stock issued for services$                  -$                  -10,000Cash Paid For:Interest$                  -$                  -$                      -Income Taxes$                  -$                  -$                      -   5    Wings & Things, Inc. (A Development Stage Company) Notes to the Financial Statements March 31, 2007   GENERAL  Wings & Things, Inc.  (the Company) has elected to omit substantially all footnotes to the financial statements for the three months ended March 31, 2007 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, 2006.  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.          6    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 we have 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 board of directors to complete acquisitions without submitting any proposal to the stockholders for their consideration.  As of March 31, 2007 we had $450 cash on hand, total current liabilities of $65,000 and we have not recorded revenues for the past two years.  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 costs required to prepare and file our reports with the SEC.  We are unable to pay cash for these services and historically we have relied on loans or related parties to pay for costs on our behalf.  We may repay our debt with cash, if available, or may convert the debt into common stock.  ITEM 3. CONTROLS AND PROCEDURES  We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our filings under the Exchange Act is recorded, processed, summarized and reported within the periods specified in the rules and forms of the SEC.  This information is accumulated and communicated to our executive officers to allow timely decisions regarding required disclosure.  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 2007 that have materially affected, or are reasonably likely to materially affect our internal control over financial reporting.    7       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.  Date: May 10, 2007WINGS & THINGS, INC.



By: /s/ Linda L. Perry
Linda L. Perry
President, Principal Executive Officer,
Principal Financial Officer, and Director   8