**U.S.      SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-KSB**

|   | **x** | **ANNUAL                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934** |
|--------|-------|------------------------------------------------------------------------------------------------------------------|

**For      Fiscal Year Ended: December 31, 2006**

**OR**

|   | **o** | **TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934** |
|--------|-------|----------------------------------------------------------------------------------------------------------------------|

**333-123092**

**INTERNATIONAL      CELLULAR ACC**
**ESSORIES**

| Nevada                                                  |   | 20-1719023                         |
|---------------------------------------------------------|--------|------------------------------------|
| (State                or other jurisdiction             |   | (IRS                Employer       |
| of                incorporation or organization)        |   | Identification                No.) |
|                                                    |   |                               |
| 10                Warren Avenue, Spring Lake, NJ        |   | 07023                              |
| (Address                of principal executive offices) |   | (Zip                Code)          |

**DOCUMENTS      INCORPORATED BY REFERENCE**

----

**TABLE      OF CONTENTS**

| Item                Number and Caption                                                                                                                                                          |   | Page   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
|                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                            |   |   |
| Forward                Looking Statements                                                                                                                                                       |   | 3      |
|                                                                                                                                                                                            |   |   |
| PART                1                                                                                                                                                                           |   |   |
| Item                1. Description of Business                                                                                                                                                  |   | 3      |
| Item                2. Description of Property                                                                                                                                                  |   | 4      |
| Item                3. Legal Proceedings                                                                                                                                                        |   | 4      |
| Item                4. Submission of Matters to Vote of Security Holders                                                                                                                        |   | 4      |
|                                                                                                                                                                                            |   |   |
| PART                II                                                                                                                                                                          |   |   |
| Item                5. Market for Common Equity and Related Stockholders                                                                                                                        |   | 4      |
| Item                6. Plan of Operation                                                                                                                                                        |   | 5      |
| Item                7. Financial Statements                                                                                                                                                     |   | 7      |
| Item                8. Changes in and Disagreements with Accountants on Accounting                and                Financial Disclosure                                                       |   | 21     |
| Item                8A. Controls and Procedure                                                                                                                                                  |   | 21     |
| Item                8B. Other Information                                                                                                                                                       |   | 21     |
|                                                                                                                                                                                            |   |   |
| PART                III                                                                                                                                                                         |   |   |
| Item                9. Directors, Executive Officers, Promoters, Control Persons                and Corporate                Governance; Compliance with Section 16(a) of the Exchange Act |   | 22     |
| Item                10. Executive Compensation                                                                                                                                                  |   | 23     |
| Item                11. Security Ownership of Certain Beneficial Owners and Management                                                                                                          |   | 25     |
| Item                12. Certain Relationships and Related Transactions , and Director                Independence                                                                               |   | 26     |
| Item                13. Exhibits                                                                                                                                                                |   | 27     |
| Item                14. Principal Accountant Fees and Services                                                                                                                                  |   | 27     |

----

**FORWARD-LOOKING      STATEMENTS**

*Except      for historical information, this report contains forward-looking statements      within the meaning of Section 21E of the Securities Exchange Act of 1934. Such      forward-looking statements involve risks and uncertainties, including, among      other things, statements regarding our business strategy, future revenues and      anticipated costs and expenses. Such forward-looking statements include, among      others, those statements including the words “expects,” “anticipates,”“intends,” “believes” and similar language. Our actual results may differ      significantly from those projected in the forward-looking statements. Factors      that might cause or contribute to such differences include, but are not limited      to, those discussed in the sections “Plan of Operation” and “Business”. You are      cautioned not to place undue reliance on the forward-looking statements, which      speak only as of the date of this report. We undertake no obligation to publicly      release any revisions to the forward-looking statements or reflect events or      circumstances taking place after the date of this document.*

**PART      I**

**ITEM      1.  **
**DESCRIPTION      OF BUSINESS**

**Business      Development**

**Patents,      Trademarks and Licenses, Franchises, Concessions, Royalty Agreements or Labor      Contracts**

**Research      and Development**

**Employees**

----

**Loans**

**ITEM      2.  **
**DESCRIPTION      OF PROPERTY**

**ITEM      3. **
**LEGAL      PROCEEDINGS**

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

**PART      II**

**ITEM      5.  **
**MARKET      FOR COMMON EQUITY **
**AND      RELATED STOCKHOLDER MATTERS**

**Market      Information.**

----

| **Quarter                Ended**  |   | **High                Bid** |   | **Low                Bid** |   |
|-----------------------------------|--------|-----------------------------|--------|----------------------------|--------|
|                              |   |                        |   |                       |   |
| September                30, 2005 |   |                        | None   |                       |   | None |   |
| December                31, 2005  |   | $                           | 1.01   |                       | $      | 0.25 |   |
| March                31, 2006     |   | $                           | 1.01   |                       | $      | 0.10 |   |
| June                30, 2006      |   | $                           | 0.30   |                       | $      | 0.30 |   |
| September                30, 2006 |   | $                           | 0.51   |                       | $      | 0.30 |   |
| December                31, 2006  |   | $                           | 0.51   |                       | $      | 0.51 |   |
|                              |   |                        |   |                       |   |   |   |

**Holders**

**Dividends**

**Recent      Sales of Unregistered Securities**

**Securities      Authorized For Issuance Under Equity Compensation Plans**

**ITEM      6.  **
**PLAN      OF OPERATION**

----

----

**ITEM      7.  **
**FINANCIAL      STATEMENTS**

|                                                                                                                                                                                                                                                   |   | Page   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
| Report                  of Independent Registered Public Accounting Firm.                                                                                                                                                                              |   | 8      |
|                                                                                                                                                                                                                                                   |   |   |
| Balance                  Sheets as at December 31, 2006 and December 31, 2005                                                                                                                                                                          |   | 9      |
|                                                                                                                                                                                                                                                   |   |   |
| Statements                  of Operations for the years ended December 31, 2006 and December                  31, 2005                  and for the period from October 6, 2004(inception) through December                  31,                  2006 |   | 10     |
|                                                                                                                                                                                                                                                   |   |   |
| Statement                  of Stockholders’ Deficit                                                                                                                                                                                              |   | 11     |
|                                                                                                                                                                                                                                                   |   |   |
| Statement                  of Cash Flows for the years ended December 31, 2006 and December                  31, 2005                  and the period from October 6, 2004 (inception) through December                  31,                  2006     |   | 12     |
|                                                                                                                                                                                                                                                   |   |   |
| Notes                  to Financial Statements                                                                                                                                                                                                         |   | 13     |

----

----

|                                                                                                                                            |   | (Audited)                          |     | (Audited)                          |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------|----------|------------------------------------|--------|
|                                                                                                                                            |   | As                  of             |     | As                  of             |   |
|                                                                                                                                            |   | December                  31, 2006 |     | December                  31, 2005 |   |
| ASSETS                                                                                                                                          |   |                               |     |                               |   |
|                                                                                                                                            |   |                               |     |                               |   |
| Current                  assets                                                                                                                 |   | 13,408                             |     | 47,652                             |   |
| Cash                                                                                                                                            |   | $                                  | 13,408   |                               | $      | 47,652 |   |
| Total                  current assets                                                                                                           |   |                               |          |                               |   |  |   |
|                                                                                                                                            |   |                               |     |                               |   |   |   |
| LIABILITIES                  AND STOCKHOLDERS' DEFICIT                                                                                          |   |                               |     |                               |   |   |   |
|                                                                                                                                            |   |                               |     |                               |   |   |   |
| Current                  liabilities                                                                                                            |   |                               |     |                               |   |   |   |
| Sales                  tax payable                                                                                                              |   | $                                  | —  |                               | $      | 222 |   |
| Accrued                  interest payable                                                                                                       |   |                               | 2,089    |                               | $      | — |   |
| Total                  current liabilities                                                                                                      |   |                               | 2,089    |                               |   | 222 |   |
|                                                                                                                                            |   |                               |     |                               |   |   |   |
| Long                  Term Liabilities                                                                                                          |   |                               |     |                               |   |   |   |
| Convertible                  Debt                                                                                                               |   |                               | 65,000   |                               |   | - |   |
| Total                  long term liabilities                                                                                                    |   |                               | 65,000   |                               |   |  |   |
| Total                  liabilities                                                                                                              |   |                               | 67,089   |                               |   | 222 |   |
|                                                                                                                                            |   |                               |     |                               |   |   |   |
| Stockholders'                  deficit                                                                                                          |   |                               |     |                               |   |   |   |
| Common                  stock; $.001 par value; 75,000,000 shares                                                                               |   |                               |     |                               |   |   |   |
| authorized,                  3,150,000 shares issued and outstanding for 2006,2,000,000                  shares issued and outstanding for 2005 |   |                               | 3,150    |                               |   | 2,000 |   |
| Additional                  paid-in capital                                                                                                     |   |                               | 74,850   |                               |   | 53,000 |   |
| Accumulated                  deficit                                                                                                            |   |                               | (136,955 | )                                  |   | (10,877 | ) |
| Accumulated                  other comprehensive income                                                                                         |   |                               | 5,274    |                               |   | 3,308 |   |
|  Total                  stockholders' deficit                                                                                              |   |                               | (53,681  | )                                  |   | 47,431 |   |
|                                                                                                                                            |   |                               |          |                               |   |  |   |
|  Total                  liabilities and stockholders' deficit                                                                              |   | $                                  | 13,408   |                               | $      | 47,652 |   |

----

| INTERNATIONAL                  CELLULAR ACCESSORIES |
|-----------------------------------------------------|
| (A                  DEVELOPMENT STAGE COMPANY)      |
| STATEMENTS                  OF OPERATIONS           |

|                                                                  |   |                               |      |                               |   | (Audited)                            |   |
|-----------------------------------------------------------------------|--------|------------------------------------|-----------|------------------------------------|--------|--------------------------------------|--------|
|                                                                  |   |                               |      |                               |   | Period                  from         |   |
|                                                                  |   | (Audited)                          |      | (Audited)                          |   | October                  6, 2004     |   |
|                                                                  |   | January                  1, 2006   |      | January                  1, 2005   |   | (Date                  of inception) |   |
|                                                                  |   | through                            |      | through                            |   | through                              |   |
|                                                                  |   | December                  31, 2006 |      | December                  31, 2005 |   | December                  31, 2006   |   |
|                                                                  |   |                               |      |                               |   |                                 |   |
| Revenue                                                               |   | $                                  | —   |                               | $      | 7,684                                |   | $ | 7,684 |   |
| Cost                  of goods sold                                   |   |                               | —   |                               |   | 3,812                                |   |   | 3,812 |   |
|  Gross                  profit                                   |   |                               | —   |                               |   | 3,872                                |   |   | 3,872 |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Operating                  expenses                                   |   |                               |      |                               |   |                                 |   |   |   |   |
| Professional                  fees                               |   |                               | 98,817    |                               |   | 6,010                                |   |   | 104,828 |   |
| Stock                  based services                            |   |                               | 23,000    |                               |   | —                              |   |   | 23,000 |   |
| General                  and administrative                      |   |                               | 3,095     |                               |   | 8,557                                |   |   | 11,833 |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Total                  operating expenses                             |   |                               | 124,912   |                               |   | 14,568                               |   |   | 139,661 |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Loss                  from operations                                 |   |                               | (124,912  | )                                  |   | (10,696                              | )      |   | (135,789 | ) |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Other                  income (expenses):                             |   |                               |      |                               |   |                                 |   |   |   |   |
| Interest                  expense                                |   |                               | (2,089    | )                                  |   | —                              |   |   | (2,089 | ) |
| Interest                  income                                 |   |                               | 923       |                               |   | —                              |   |   | 923 |   |
|  Total                  other income (expenses)                  |   |                               | (1,166    | )                                  |   | —                              |   |   | (1,166 | ) |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
|  Loss                  before provision for income taxes         |   |                               | (126,078  | )                                  |   | (10,696                              | )      |   | (136,955 | ) |
| Provision                  for income taxes                           |   |                               | —   |                               |   | —                              |   |   | — |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Net                  loss                                             |   | $                                  | (126,078  | )                                  | $      | (10,696                              | )      | $ | (136,955 | ) |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Other                  comprehensive income, net of tax:              |   |                               |      |                               |   |                                 |   |   |   |   |
| Foreign                  currency translation adjustment         |   |                               | 1,966     |                               |   | 3,484                                |   |   | 5,274 |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Other                  comprehensive income                           |   | $                                  | 1,966     |                               | $      | 3,484                                |   | $ | 5,274 |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Comprehensive                  income                                 |   | $                                  | (124,112  | )                                  | $      | (7,212                               | )      | $ | (131,681 | ) |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Basic                  loss per common share                          |   | $                                  | (0.04     | )                                  | $      | (0.00                                | )      | $ | (0.06 | ) |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Diluted                  loss per common share                        |   | $                                  | (0.04     | )                                  | $      | (0.00                                | )      | $ | (0.06 | ) |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Basic                  weighted average                               |   |                               |      |                               |   |                                 |   |   |   |   |
| common                  shares outstanding                       |   |                               | 3,150,000 |                               |   | 1,506,849                            |   |   | 2,177,778 |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
| Diluted                  weighted average                             |   |                               |      |                               |   |                                 |   |   |   |   |
| common                  shares outstanding                       |   |                               | 3,215,000 |                               |   | 1,506,849                            |   |   | 2,206,667 |   |
|                                                                  |   |                               |      |                               |   |                                 |   |   |   |   |
|  See                  Accompanying Notes to Financial Statements |   |

----

| INTERNATIONAL                CELLULAR ACCESSORIES             |   |
|---------------------------------------------------------------|--------|
| (A                DEVELOPMENT STAGE COMPANY)                  |   |
| STATEMENT                OF STOCKHOLDER'S DEFICIT             |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                          |   |   |   |   |   | Additional |   | Other |   |   |   | Total |   |
|                                                          |   | Common                Stock |   | Paid-in |   | Comprehensive |   | Accumulated |   | Stockholders' |   |
|                                                          |   | Shares |   | Amount |   | Capital |   | Income                (Loss) |   | Deficit |   | Deficit |   |
| Balance                at October 6, 2004 (Date of inception) |   |   | — |   | $ | — |   | $ | — |   | $ | — |   | $ | — |   | $ | — |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common                Stock Issued for Cash                   |   |   | 1,000,000 |   |   | 1,000 |   |   | 4,000 |   |   | — |   |   | — |   |   | 5,000 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                comprehensive income                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Foreign                currency translation adjustment        |   |   | — |   |   | — |   |   | — |   |   | (176 | ) |   | — |   |   | (176 | ) |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                       |   |   | — |   |   | — |   |   | — |   |   | — |   |   | (181 | ) |   | (181 | ) |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                December 31, 2004                     |   |   | 1,000,000 |   | $ | 1,000 |   | $ | 4,000 |   | $ | (176 | ) | $ | (181 | ) | $ | 4,643 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common                Stock Issued for Cash                   |   |   | 1,000,000 |   |   | 1,000 |   |   | 49,000 |   |   | — |   |   | — |   |   | 50,000 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                comprehensive income                     |   |   | — |   |   | — |   |   | — |   |   | 3,484 |   |   | — |   |   | 3,484 |   |
| Foreign                currency translation adjustment        |   |   |   |   |   |   |   |   |   |   |   |   |   |   | — |   |   | — |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                       |   |   | — |   |   | — |   |   | — |   |   | — |   |   | (10,696 | ) |   | (10,696 | ) |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                December 31, 2005                     |   |   | 2,000,000 |   |   | 2,000 |   | $ | 53,000 |   | $ | 3,308 |   | $ | (10,877 | ) | $ | 47,431 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common                Stock Issued for Services               |   |   | 1,150,000 |   |   | 1,150 |   |   | 21,850 |   | $ | — |   | $ | — |   |   | 23,000 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                comprehensive income                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Foreign                currency translation adjustment        |   |   | — |   |   | — |   |   | — |   |   | 1,966 |   | $ | — |   |   | 1,966 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                       |   |   | — |   |   | — |   |   | — |   |   | — |   |   | (126,078 | ) |   | (126,078 | ) |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                December 31, 2006                     |   |   | 3,150,000 |   | $ | 3,150 |   | $ | 74,850 |   | $ | 5,274 |   | $ | (136,955 | ) | $ | (53,681 | ) |
|                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| See                Accompanying Notes to Financial Statements |   |

----

|                                                                             |   |   | (Audited)                January 1, 2006 through December                31, 2006 |   |   | (Audited)                January                1, 2005through                December                31, 2005 |   |   | (Audited)                Period from October 6, 2004 (Date of inception)through December 31,                2006 |   |
|----------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------|--------|--------|----------------------------------------------------------------------------------------------------------------|--------|--------|------------------------------------------------------------------------------------------------------------------|--------|
| Cash                flows from operating activities:                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Net                loss                                                          |   | $      | (126,078                                                                          | )      | $      | (10,696                                                                                                        | )      | $      | (136,955                                                                                                         | )      |
| Adjustments                to reconcile net loss to                              |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| net                cash used by operating activities:                            |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Other                comprehensive income                                        |   |   | 1,966                                                                             |   |   | 3,483                                                                                                          |   |   | 5,274                                                                                                            |   |
| Stock                based services                                              |   |   | 23,000                                                                            |   |   | —                                                                                                        |   |   | 23,000                                                                                                           |   |
| Changes                in operating assets and liabilities:                      |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Increase                in prepaid expenses                                      |   |   |                                                                              |   |   |                                                                                                           |   |   | —                                                                                                          |   |
| Increase                in accounts payable and accrued liabilities              |   |   | 1,867                                                                             |   |   | 222                                                                                                            |   |   | 2,089                                                                                                            |   |
|                                                                             |   |   |                                                                                   |   |   |                                                                                                                |   |   |                                                                                                                  |   |
|     Net                cash used by operating activities     |   |   | (99,245                                                                           | )      |   | (6,991                                                                                                         | )      |   | (106,592                                                                                                         | )      |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Cash                flows from investing activities:                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Purchase                of property and equipment                                |   |   | —                                                                           |   |   | —                                                                                                        |   |   | —                                                                                                          |   |
|     Net                cash used by investing activities     |   |   | —                                                                           |   |   | —                                                                                                        |   |   | —                                                                                                          |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Cash                flows from financing activities:                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Proceeds                from issuance of common stock                            |   |   | —                                                                           |   |   | 50,000                                                                                                         |   |   | 55,000                                                                                                           |   |
| Proceeds                from issuance of convertible debt                        |   |   | 65,000                                                                            |   |   | —                                                                                                        |   |   | 65,000                                                                                                           |   |
|     Net                cash provided by financing activities |   |   | 65,000                                                                            |   |   | 50,000                                                                                                         |   |   | 120,000                                                                                                          |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Net                increase (decrease) in cash                                   |   |   | (34,245                                                                           | )      |   | 43,009                                                                                                         |   |   | 13,408                                                                                                           |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Cash,                beginning of period                                         |   |   | 47,652                                                                            |   |   | 4,643                                                                                                          |   |   | —                                                                                                          |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Cash,                end of period                                               |   | $      | 13,408                                                                            |   | $      | 47,652                                                                                                         |   | $      | 13,408                                                                                                           |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Supplementary                cash flow information:                              |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| Cash                payments for income taxes                                    |   | $      | —                                                                           |   | $      | —                                                                                                        |   | $      | —                                                                                                          |   |
| Cash                payments for interest                                        |   | $      | —                                                                           |   | $      | —                                                                                                        |   | $      | —                                                                                                          |   |
|                                                                             |   |   |                                                                              |   |   |                                                                                                           |   |   |                                                                                                             |   |
| See                Accompanying Notes to Financial Statements                    |

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**ITEM      8. **
**CHANGES      IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL      DISCLOSURE**

**ITEM      8A. CONTROLS AND PROCEDURES**

*Evaluation      of Disclosure Controls and Procedures.*

*Changes      in Internal Control over Financial Reporting*

**ITEM      8B. OTHER INFORMATION**

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**PART      III**

**ITEM      9.  **
**DIRECTORS,      EXECUTIVE OFFICERS, **
**PROMOTERS,      CONTROL PERSONS AND CORPORATE **
**GOVERNANCE;      COMPLIANCE WITH SECTION 16(A) OF **
**THE      EXCHANGE ACT**

**Executive      Officers and Directors**

| Name                            |   | Positions                Held                                          |   | Age    | Date                of Election or Appointment                as Director |
|---------------------------------|--------|------------------------------------------------------------------------|--------|--------|-------------------------------------------------------------------------------------|
|                            |   |                                                                   |   |   |                                                                                |
| Clifford                Chapman |   | President,                Secretary, Treasurer, CEO, CFO, and Director |   | 38     | April                1, 2006                                                        |

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**Board      of Directors **

**Compliance      with Section 16(a) of the Exchange Act **

**Code      of Ethics**

**ITEM      10.  **
**EXECUTIVE      COMPENSATION**

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**Summary      Compensation Table**

| Name                  andPrincipal Position |   | Year   |   | Salary                  ($) |   | Bonus                  ($) |   | Stock                  Awards ($) |   | Option                  Awards ($) |   | Non-Equity                  Incentive Plan Compen-sation ($) |   | Change                  in Pension Value and Non-qualified Deferred Compen-sation Earnings                  ($) |   | All                  Other Compensation ($) |   | Total                  ($) |
|--------------------------------------------------|--------|--------|--------|-----------------------------|--------|----------------------------|--------|-----------------------------------|--------|------------------------------------|--------|--------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|--------|----------------------------|
| (a)                                              |   | (b)    |   | (c)                         |   | (d)                        |   | (e)                               |   | (f)                                |   | (g)                                                          |   | (h)                                                                                                             |   | (i)                                         |   | (j)                        |
|                                             |   |   |   |                        |   |                       |   |                              |   |                               |   |                                                         |   |                                                                                                            |   |                                        |   |                       |
| Clifford                  Chapman, Chief         |   | 2006   |   | 0                           |   | 0                          |   | 23,000(1)                         |   | 0                                  |   | 0                                                            |   | 0                                                                                                               |   | 0                                           |   | 0                          |
| Executive                  Officer               |   | 2005   |   | 0                           |   | 0                          |   | 0                                 |   | 0                                  |   | 0                                                            |   | 0                                                                                                               |   | 0                                           |   | 0                          |
|                                             |   |   |   |                        |   |                       |   |                              |   |                               |   |                                                         |   |                                                                                                            |   |                                        |   |                       |
| Rachel                  Wosk, Chief              |   | 2006   |   | 0                           |   | 0                          |   | 0                                 |   | 0                                  |   | 0                                                            |   | 0                                                                                                               |   | 0                                           |   | 0                          |
| Executive                  Officer (2)           |   | 2005   |   | 0                           |   | 0                          |   | 0                                 |   | 0                                  |   | 0                                                            |   | 0                                                                                                               |   | 0                                           |   | 0                          |

| (1) | Clifford                Chapman received 1,150,000 shares of our common stock, valued at                $23,000                in April 2006 in consideration of his serving as our sole officer                and                director. We do not have an employment agreement with Mr. Chapman                and Mr.                Chapman has not been paid any compensation other than the April 2006                stock                compensation. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Rachel                Wosk served as our chief executive officer from our inception until                April                1, 2006. Ms. Wosk received no compensation from us in her capacity                as our                chief executive officer during 2005 or 2006. On May 1, 2006, subsequent                to                her engagement as our chief executive officer, we entered into a                six month                Consulting Agreement with Ms. Wosk whereunder we paid Ms. Wosk                CDN$48,707. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Compensation      of Directors**

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**ITEM      11.  **
**SECURITY      OWNERSHIP **
**OF      CERTAIN **
**BENEFICIAL      OWNERS AND MANAGEMENT**

| ·   | each                person or entity known by us to be the beneficial owner of more than                5% of                our common stock, |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | each                of our directors, |
|--------------------|---------------------------------------|

| ·   | each                of our executive officers, and |
|--------------------|----------------------------------------------------|

| ·   | all                of our directors and executive officers as a group. |
|--------------------|------------------------------------------------------------------------|

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| Name                and Addressof                Beneficial Owner                                  |   | Title                of Class |                                                        | Amount                and NatureofBeneficial Ownership |   | Percent                of Class                (1) |   |
|----------------------------------------------------------------------------------------------------|--------|-------------------------------|-------------------------------------------------------------|-------------------------------------------------------------|--------|----------------------------------------------------|--------|
|                                                                                               |   |                          |                                                        |                                                        |   |                                               |   |
| Clifford                Chapman10                Warren AvenueSpring                Lake, NJ 07023 |   |                          | Common                Stock;par                value $0.001 |                                                        |   | 2,213,234(2)shares                (Direct)         |   |   | 70.2 | % |
|                                                                                               |   |                          |                                                        |                                                        |   |                                               |   |   |   |   |
| All                directors and executive officersas                a group (1 person)            |   |                          |                                                        |                                                        |   | 2,213,234                shares                (2) |        |   | 70.2 | % |

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| (1) | Based                upon 3,150,000 shares issued and outstanding as at March 28,                2007. |
|-----|--------------------------------------------------------------------------------------------------------|

| (2) | Includes                3,859 shares issuable within the next 60 days in the event of conversion                of a convertible promissory note. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------|

**Changes      in Control**

**Securities      Authorized for Issuance Under Equity Compensation Plans**

**ITEM      12. **
**CERTAIN      RELATIONSHIPS **
**AND      RELATED TRANSACTIONS**
**,      AND **
**DIRECTOR      INDEPENDENCE**

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**ITEM      13.  **
**EXHIBITS**

**Exhibits**

| Exhibit                No. |   | SEC                Report Reference                Number |   | Description                                                                                                                                             |
|----------------------------|--------|-----------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                        |   | 3.1                                                       |   | Articles                of Incorporation of Registrant as filed with the Nevada Secretary                of State                on October 6, 2004 (1) |
| 3.2                        |   | 3.2                                                       |   | By-Laws                of Registrant (1)                                                                                                                |
| 10.1                       |   | 10.1                                                      |   | Consulting                Agreement between Registrant and Rachel Wosk dated as of May 1, 2006                (2)                                       |
| 14                         |   | *                                                         |   | Code                of Ethics                                                                                                                           |
| 21                         |   | *                                                         |   | List                of Subsidiaries                                                                                                                     |
| 31.1/31.2                  |   | *                                                         |   | Rule                13(a) - 14(a)/15(d) - 14(a) Certification of Principal Executive                and                Financial Officer                |
| 32.1/32.2                  |   | *                                                         |   | Rule                1350 Certification of Chief Executive and Financial                Officer                                                          |

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| (1) | Filed                with the Securities and Exchange Commission on March 2, 2005 as an                exhibit, numbered as indicated above, to the Registrant’s registration                statement (SEC File No. 333-123092) on Form SB-2, which exhibit is                incorporated herein by reference. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Filed                with the Securities and Exchange Commission on August 17, 2006 as                an                exhibit, numbered as indicated above, to the Registrant’s Quarterly Report                on Form 10-QSB for the quarter ended June 30, 2006, which exhibit                is                incorporated herein by reference. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ITEM        14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.**

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| Fee                  Category           |   | Fiscal                  year ended December                  31, 2006 |   | Fiscal                  year ended December                  31, 2005 |   |
|-----------------------------------------|--------|-----------------------------------------------------------------------|--------|-----------------------------------------------------------------------|--------|
| Audit                  fees (1)         |   | $                                                                     | 15,250 |                                                                  | $      | 3,500 |   |
| Audit-related                  fees (2) |   |                                                                  | 0      |                                                                  |   | 0 |   |
| Tax                  fees (3)           |   |                                                                  | 0      |                                                                  |   | 0 |   |
| All                  other fees (4)     |   |                                                                  | 0      |                                                                  |   | 1,875 |   |
| Total                  fees             |   |                                                                  | 15,250 |                                                                  |   | 5,375 |   |

| (1)   | Audit                fees consists of fees incurred for professional services rendered                for the                audit of consolidated financial statements, for reviews of our interim                consolidated financial statements included in our quarterly reports                on                Form 10-QSB and for services that are normally provided in connection                with                statutory or regulatory filings or                engagements. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Audit-related                fees consists of fees billed for professional services that are reasonably                related to the performance of the audit or review of our consolidated                financial statements, but are not reported under “Audit fees.” |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Tax                fees consists of fees billed for professional services relating to                tax                compliance, tax planning, and tax                advice. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | All                other fees consists of fees billed for all other                services. |
|-----------------|----------------------------------------------------------------------------------------------|

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**SIGNATURES**

| Date: March 28, 2007  | INTERNATIONAL CELLULAR              ACCESSORIES                                      |
|----------------------------|--------------------------------------------------------------------------------------|
|                       |                                                                                 |   |
|                            | By:                                                                        | /s/              Clifford Chapman |
|                       | Clifford                Chapman,President                and Chief Executive Officer |

| SIGNATURE                                 |   | TITLE                                                                                   |   | DATE                          |
|-------------------------------------------|--------|-----------------------------------------------------------------------------------------|--------|-------------------------------|
|                                      |   |                                                                                    |   |                          |
| /s/                Clifford Chapman  |   | President,                Treasurer Chief                                               |   | March                28, 2007 |
| Clifford                Chapman           |   | Executive                Officer, Chief Financial and                Accounting Officer |   |                          |
| Board                of Directors         |   |                                                                                    |   |                          |
|                                      |   |                                                                                    |   |                          |
| /s/                Clifford Chapman  |   | Director                                                                                |   | March                28, 2007 |
| Clifford                Chapman           |   |                                                                                    |   |                          |

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