UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM
10-Q   [X] QUARTERLY REPORT UNDER SECTION 13
OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarterly period ended
September 30, 2008  [
 ] TRANSITION REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the transition period from ___ to
___  Commission file number: 000-30529  WINGS
& THINGS, INC. (Exact name of registrant as specified in
its charter)  Nevada
(State or other
jurisdiction of incorporation or organization)
87-0464667
(I.R.S. Employer
Identification No.)#313, 455 East 400
South, Salt Lake City, Utah
(Address of principal
executive offices)
84111
(Zip
Code)  (435) 674-1282 (Registrants telephone number, including
area code)  The registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Securities 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 large
accelerated filer, an accelerated filer, a non-accelerated filer or a smaller
reporting company:  Large accelerated filer [
 ]
Non-accelerated filer [
 ]
Accelerated filed [
 ]
Smaller reporting company
[X]  Indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Exchange Act). Yes [X]   No [  ]  The number of shares outstanding of the registrants
common stock as of October 27, 2008, was 18,000,000.     TABLE OF CONTENTS  PART I  FINANCIAL INFORMATION  Item 1.   Financial
Statements 2 Balance
Sheets 3 Statements
of Operations 4 Statements
of Cash Flows 5 Notes
to the Financial Statements 6 Item 2.  Managements
Discussion and Analysis of Financial Condition and Results of Operations 7 Item 3.  Quantitative and
Qualitative Disclosures About Market Risk 8 Item 4T.  Controls and
Procedures 8  PART II  OTHER INFORMATION  Item 6.  Exhibits 8 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 and nine month periods ended
September 30, 2008 and 2007 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 nine month period ended September 30, 2008, are
not necessarily indicative of results to be expected for any subsequent period.    WINGS & THINGS, INC.  (A Development Stage Company)  Financial Statements  September 30, 2008      2     Wings &
Things, Inc.(A Development
Stage Company)Consolidated
Balance SheetsASSETSSeptember
30

December
312008

2007(Unaudited)CURRENT ASSETSCash




$
1,095
$
2,688Total Current
Assets




1,095

2,688TOTAL ASSETS



$
1,095
$
2,688LIABILITIES
AND STOCKHOLDERS' DEFICITCURRENT LIABILITIESAccounts Payable - Related
party


$
-
$
54,900Accounts Payable




80,500

22,600Total Current
Liabilities



80,500

77,500Total
Liabilities




80,500

77,500STOCKHOLDERS' DEFICITCommon Stock, $.001 par value;
20,000,000 sharesauthorized;
18,000,000 shares issued and outstanding

18,000

18,000Additional paid-in
Capital



9,000

9,000Deficit Accumulated During the
Development Stage

(106,405)

(101,812)Total Stockholders'
Deficit



(79,405)

(74,812)TOTAL LIABILITIES
AND STOCKHOLDERS' DEFICIT
$
1,095
$
2,688    The accompanying notes
are an integral part of these financial statements  3     Wings &
Things, Inc.(A Development
Stage Company)Consolidated
Statements of Operations(Unaudited)FromFor the three

For the three

For the nine

For the nine

Inception onmonths

months

months

months

March 11,ended

ended

ended

ended

1986 toSept. 30,

Sept. 30,

Sept. 30,

Sept. 30,

Sept. 30,2008

2007

2008

2007

2008REVENUES

$
-
$
-
$
-
$
-
$
-EXPENSESGeneral
& Administrative

1,508

6,501

4,593

9,318

106,405TOTAL
EXPENSES

1,508

6,501

4,593

9,318

106,405Net
Operating loss

(1,508)

(6,501)

(4,593)

(9,318)

(106,405)LOSS
BEFORE TAXES

(1,508)

(6,501)

(4,593)

(9,318)

(106,405)TAXES



-

-

-

-

-NET
LOSS

$
(1,508)
$
(6,501)
$
(4,593)
$
(9,318)
$
(106,405)NET
LOSS PER SHARE
$
-
$
-
$
-
$
-
$WEIGHTED
AVERAGESHARES
OUTSTANDING
18,000,000

18,000,000

18,000,000

18,000,000    The accompanying notes
are an integral part of these financial statements     4     Wings &
Things, Inc.(A Development
Stage Company)Consolidated
Statements of Cash Flows(Unaudited)FromInception
onFor the
nine

March 11
1986months
ended

ThroughSeptember 30,

September
30,2008

2007

2008Cash Flows from Operating
ActivitiesNet Loss



$
(4,593)
$
(9,318)
$
(106,405)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


3,000

12,200

80,500Net Cash Provided
(Used) by Operating Activities
(1,593)

2,882

1,095Cash Flows from Investing
Activities


-

-

-Net Cash Provided
(Used) by Investing Activities

-

-

-Cash Flows from Financing
ActivitiesProceeds from Note
Payable


-

-

-Net Cash Provided
(Used) by Financing Activities
-

-

-Increase (Decrease) in
Cash


(1,593)

2,882

1,095Cash and Cash Equivalents at
Beginning of Period
2,688

450

-Cash and Cash Equivalents at
End of Period
$
1,095
$
3,332
$
1,095Supplemental Cash Flow
Information:Stock issued for
marketing rights

$
-
$
-
$
17,000Stock issued for
services

$
-
$
-
$
10,000.00Cash Paid For:Interest



$
-
$
-
$
-Income
Taxes


$
-
$
-
$
-   The accompanying notes
are an integral part of these financial statements     5    Wings &
Things, Inc. (A Development Stage Company) Notes to the Financial Statements September 30, 2008   GENERAL  Wings & Things, Inc.  (the
Company) has elected to omit substantially all footnotes to the financial
statements for the nine months ended September 30, 2008 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-K for the twelve months ended December 31, 2007.  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.  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,
 expect, believe, intend, 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 OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS  Executive Overview  We are a development stage company and have not recorded
revenues from operations for the past two fiscal years.  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 with or acquisition of 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 merger/acquisition
activities.  As of the date of this filing, we have not identified any
assets or business opportunities for acquisition or merger.  Potential
investors must recognize 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.  In addition, because
we have limited capital available for investigation of business opportunities
and management has limited experience in business analysis, we may not discover
or adequately evaluate adverse facts about any particular business opportunity.
 All risks inherent in new and inexperienced enterprises are inherent in
our plan.  Financial Condition  We have had recurring operating losses for the past two
fiscal years and, historically, we have relied on loans to meet our cash
requirements.  At September 30, 2008, we had cash of $1,095 and total
liabilities of $80,500.  In the short term, we intend to rely on equity or
debt transactions with third parties and/or related parties to provide
additional capital. We may repay this debt with cash, if available, or may
convert the debt into common stock.  We also may issue common stock for
services rendered to us.  The majority of our expenses are related to the
preparation of our periodic reports 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 we will need to raise additional funds during the next twelve
months to pay for them.  If we obtain a business opportunity, then it may be
necessary to raise additional capital through the sale of our common stock.
 We anticipate that the common stock will be issued pursuant to exemptions
to registration provided by federal and state securities laws.  The
purchasers and manner of issuance will be determined according to our financial
needs and the available exemptions from the registration requirements.  We
do not currently intend to make a public offering of our stock.  We also
note that if we issue more shares of our common stock, then our shareholders may
experience dilution in the value per share of their common stock.  7     ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK  Not applicable.  ITEM 4T.  CONTROLS AND PROCEDURES  Disclosure Controls and Procedures  We maintain disclosure controls and procedures (as
defined in Rule 13a-15(e) or 15d-15(e) under the Exchange Act) 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 to allow timely decisions regarding required disclosure.  Our
President, who serves as our principal executive officer and principal financial
officer, evaluated the effectiveness of our disclosure controls and procedures
as of the end of the period covered by this report.  Based on that
evaluation, he concluded that our disclosure controls and procedures were
effective.  Managements Report on Internal Control over
Financial Reporting  Our management is responsible for establishing and
maintaining adequate internal control over financial reporting (as defined in
Rule 13a-15(f) under the Exchange Act).  Management conducted an evaluation
of the effectiveness of our internal control over financial reporting based on
the criteria set forth in Internal Control - Integrated Framework issued by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Management determined that there were no changes made in
our internal control over financial reporting during the third quarter of our
2008 fiscal year that have materially affected, or are reasonably likely to
materially affect our internal control over financial reporting.  PART II  OTHER INFORMATION  ITEM 6.  EXHIBITS  Part I Exhibits No. Description 31.1 Principal Executive Officer
Certification 31.2 Principal Financial Officer
Certification 32.1 Section 1350 Certification  Part II Exhibits No. Description 3(i) 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(ii) 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)   8    SIGNATURES  Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.  WINGS & THINGS,
INC.



By:/s/ Greg
Popp
Greg
Popp
President
and Director
Principal
Financial Officer
Date: November  7,
2008   9