**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, 2007**

**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 ofincorporation                or organization) |   | (I.R.S.                EmployerIdentification                No.) |
|                                                                                        |   |                                                              |
| **10                Warren Avenue, Spring Lake, NJ**                                        |   | **07023**                                                         |
| (Address                of principal executive offices)                                     |   | (Zip                Code)                                         |

| **(703)                622-6210**                                                        |
|------------------------------------------------------------------------------------------|
| (Registrant’s                telephone number, including area                code) |

**None**

**None**

**None**

----

**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                                                                                                                                                                          |   | 6      |
| Item                  7. Financial Statements                                                                                                                                                                       |   | 7      |
| Item                  8. Changes in and Disagreements with Accountants on Accountingand                  Financial Disclosure                                                                                       |   | 17     |
| Item                  8A. Controls and Procedure                                                                                                                                                                    |   | 17     |
| Item                  8B. Other Information                                                                                                                                                                         |   | 18     |
|                                                                                                                                                                                                                     |   |   |
| PART                  III                                                                                                                                                                                                |   |   |
|                                                                                                                                                                                                                     |   |   |
| Item                  9. Directors, Executive Officers, Promoters, Control Persons and                  Corporate                  Governance; Compliance with Section 16(a) of the Exchange Act                    |   | 18     |
| Item                  10. Executive Compensation                                                                                                                                                                    |   | 19     |
| Item                  11. Security Ownership of Certain Beneficial Owners and Management                                                                                                                            |   | 21     |
| Item                  12. Certain Relationships and Related Transactions , and Director                  Independence                                                                                               |   | 22     |
| Item                  13. Exhibits                                                                                                                                                                                  |   | 22     |
| Item                  14. Principal Accountant Fees and Services                                                                                                                                                    |   | 23     |

----

**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 |   |
| March                31, 2007     |   | $                           | 0.51   |                       | $      | 0.51 |   |
| June                30, 2007      |   | $                           | 0.51   |                       | $      | 0.51 |   |
| September                30, 2007 |   | $                           | 0.51   |                       | $      | 0.51 |   |
| December                31, 2007  |   | $                           | 0.51   |                       | $      | 0.51 |   |

**Holders**

**Dividends**

**Recent      Sales of Unregistered Securities**

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

----

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

----

|                                                                                                                                                                                                                                          | Page   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                          |   |
| Report                of Independent Registered Public Accounting Firm.                                                                                                                                                                       | 8      |
|                                                                                                                                                                                                                                          |   |
| Balance                Sheets as of December 31, 2007 and December 31, 2006                                                                                                                                                                   | 9      |
|                                                                                                                                                                                                                                          |   |
| Statements                of Operations for the years ended December 31, 2007 and December                31, 2006                and for the period from October 6, 2004 (inception) through December                31,                2007 | 10     |
|                                                                                                                                                                                                                                          |   |
| Statement                of Stockholders’ Deficit                                                                                                                                                                                       | 11     |
|                                                                                                                                                                                                                                          |   |
| Statements                of Cash Flows for the years ended December 31, 2007 and December                31, 2006                and for the period from October 6, 2004 (inception) through December                31,                2007 | 12     |
|                                                                                                                                                                                                                                          |   |
| Notes                to Financial Statements                                                                                                                                                                                                  | 13     |

----

----

| INTERNATIONAL                CELLULAR ACCESSORIES |
|---------------------------------------------------|
| (A                DEVELOPMENT STAGE COMPANY)      |
| BALANCE                SHEETS                     |

|                                                                                                                                                                               |   | As                of        |     | As                of        |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|----------|-----------------------------|--------|
|                                                                                                                                                                               |   | December 31, 2007 |     | December 31, 2006 |   |
|                                                                                                                                                                               |   | (Audited)                   |     | (Audited)                   |   |
| ASSETS                                                                                                                                                                             |   |                        |     |                        |   |
|                                                                                                                                                                               |   |                        |     |                        |   |
| Current                assets                                                                                                                                                      |   |                        |     |                        |   |
| Cash                                                                                                                                                                               |   |                        |     |                        |   |
| Total                current assets                                                                                                                                                |   | $                           | 19,023   |                        | $      | 13,408 |   |
|                                                                                                                                                                               |   | $                           | 19,023   |                        | $      | 13,408 |   |
| Total                assets                                                                                                                                                        |   | $                           | 19,023   |                        | $      | 13,408 |   |
|                                                                                                                                                                               |   |                        |     |                        |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' DEFICIT                                                                                                                               |   |                        |     |                        |   |   |   |
|                                                                                                                                                                               |   |                        |     |                        |   |   |   |
| Current                liabilities                                                                                                                                                 |   |                        |     |                        |   |   |   |
| Accrued                interest payable                                                                                                                                            |   | $                           | 6,503    |                        | $      | 2,089 |   |
| Total                current liabilities                                                                                                                                           |   |                        | 6,503    |                        |   | 2,089 |   |
|                                                                                                                                                                               |   |                        |     |                        |   |   |   |
| Long                Term Liabilities                                                                                                                                               |   |                        |     |                        |   |   |   |
| Convertible                Debt                                                                                                                                                    |   |                        | 100,000  |                        |   | 65,000 |   |
| Total                long term liabilities                                                                                                                                         |   |                        | 100,000  |                        |   | 65,000 |   |
|                                                                                                                                                                               |   |                        |     |                        |   |   |   |
| Total                liabilities                                                                                                                                                   |   |                        | 106,503  |                        |   | 67,089 |   |
|                                                                                                                                                                               |   |                        |     |                        |   |   |   |
| Stockholders'                deficit                                                                                                                                               |   |                        |     |                        |   |   |   |
|                                                                                                                                                                               |   |                        |     |                        |   |   |   |
| Common                stock; $.001 par value; 75,000,000 shares authorized, 3,150,000 shares                issued and outstanding as of December                31, 2007 and 2006 |   |                        | 3,150    |                        |   | 3,150 |   |
| Additional                paid-in capital                                                                                                                                          |   |                        | 74,850   |                        |   | 74,850 |   |
| Deficit                Accumulated during the development stage                                                                                                                    |   |                        | (170,754 | )                           |   | (136,955 | ) |
| Accumulated                Other comprehensive income                                                                                                                              |   |                        | -        |                        |   | 5,274 |   |
| Foreign                currency translation adjustment                                                                                                                             |   |                        | 5,274    |                        |   | - |   |
| Total                stockholders' deficit                                                                                                                                         |   |                        | (87,480  | )                           |   | (53,681 | ) |
|                                                                                                                                                                               |   |                        |     |                        |   |   |   |
| Total                liabilities and stockholders' deficit                                                                                                                         |   | $                           | 19,023   |                        | $      | 13,408 |   |

| See                Accompanying Notes to Financial Statements |
|---------------------------------------------------------------|

----

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

|                                                            |   |                        |      |                        |   | Period from              |   |
|-----------------------------------------------------------------|--------|-----------------------------|-----------|-----------------------------|--------|-------------------------------|--------|
|                                                            |   |                        |      |                        |   | October 6, 2004     |   |
|                                                            |   | January 1, 2007   |      | January 1, 2006   |   | (Date of inception) |   |
|                                                            |   | through                     |      | through                     |   | through                       |   |
|                                                            |   | December 31, 2007 |      | December 31, 2006 |   | December 31, 2007   |   |
|                                                            |   | (Audited)                   |      | (Audited)                   |   | (Audited)                     |   |
|                                                            |   |                        |      |                        |   |                          |   |
| Revenue                                                         |   | $                           | -         |                        | $      | -                             |   | $ | 7,684 |   |
| Cost                of goods sold                               |   |                        | -         |                        |   | -                             |   |   | 3,812 |   |
| Gross                profit                                     |   |                        | -         |                        |   | -                             |   |   | 3,872 |   |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Operating                expenses                               |   |                        |      |                        |   |                          |   |   |   |   |
| Professional                fees                                |   |                        | 28,149    |                        |   | 98,817                        |   |   | 132,977 |   |
| Stock                based services                             |   |                        | -         |                        |   | 23,000                        |   |   | 23,000 |   |
| General                and administrative                       |   |                        | 1,581     |                        |   | 3,095                         |   |   | 13,414 |   |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Total                operating expenses                         |   |                        | 29,730    |                        |   | 124,912                       |   |   | 169,391 |   |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Loss                from operations                             |   |                        | (29,730   | )                           |   | (124,912                      | )      |   | (165,519 | ) |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Other                income (expense):                          |   |                        |      |                        |   |                          |   |   |   |   |
| Interest                expense                                 |   |                        | (4,414    | )                           |   | (2,089                        | )      |   | (6,503 | ) |
| Interest                income                                  |   |                        | 346       |                        |   | 923                           |   |   | 1,269 |   |
| Total                other (expense)                            |   |                        | (4,068    | )                           |   | (1,166                        | )      |   | (5,234 | ) |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Net                loss                                         |   | $                           | (33,799   | )                           | $      | (126,078                      | )      | $ | (170,754 | ) |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Other                comprehensive income, net of tax:          |   |                        |      |                        |   |                          |   |   |   |   |
| Foreign                currency translation adjustment          |   |                        | -         |                        |   | 1,966                         |   |   | 5,274 |   |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Comprehensive                loss                               |   | $                           | (33,799   | )                           | $      | (126,078                      | )      | $ | (170,754 | ) |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Basic                loss per common share                      |   | $                           | (0.01     | )                           | $      | (0.04                         | )      | $ | (0.07 | ) |
|                                                            |   |                        |      |                        |   |                          |   |   |   |   |
| Basic                weighted average common shares outstanding |   |                        | 3,150,000 |                        |   | 3,150,000                     |   |   | 2,476,923 |   |

| See                Accompanying Notes to Financial Statements |
|---------------------------------------------------------------|

----

| INTERNATIONAL                  CELLULAR ACCESSORIES |
|-----------------------------------------------------|
| (A                  DEVELOPMENT STAGE COMPANY)      |
| STATEMENT                  OF STOCKHOLDERS' DEFICIT |
| (Audited)                                           |

|                                                            |   |                          |      |    |   | Accumulated   |   |                           |   |
|-----------------------------------------------------------------|--------|-------------------------------|-----------|---------|--------|---------------|--------|--------------------------------|--------|
|                                                            |   |                          |      |    |   |          |   |                           |   | Deficit |   |   |   |
|                                                            |   |                          |      |    |   | Additional    |   | Other                          |   | During                  the |   | Total |   |
|                                                            |   | Common                  Stock |      | Paid-in |   | Comprehensive |   | Development                    |   | Stockholders' |   |
|                                                            |   | Shares                        |      | Amount  |   | Capital       |   | Income                  (Loss) |   | Stage |   | 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 | ) |
|                                                            |   |                          |      |    |   |          |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Net                  loss                                       |   |                          | -         |    |   | -             |   |                           | -      |   |   | - |   |   | (33,799 | ) |   | (33,799 | ) |
|                                                            |   |                          |      |    |   |          |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                  December 31, 2007                     |   |                          | 3,150,000 |    | $      | 3,150         |   | $                              | 74,850 |   | $ | 5,274 |   | $ | (170,754 | ) | $ | (87,480 | ) |

| See                  Accompanying Notes to Financial                  Statements |
|----------------------------------------------------------------------------------|

----

| INTERNATIONAL                  CELLULAR ACCESSORIES |
|-----------------------------------------------------|
| (A                  DEVELOPMENT STAGE COMPANY)      |
| STATEMENT                  OF CASH FLOWS            |

|                                                                                                          |   |                        |    |                        |   | Period from              |   |
|---------------------------------------------------------------------------------------------------------------|--------|-----------------------------|---------|-----------------------------|--------|-------------------------------|--------|
|                                                                                                          |   |                        |    |                        |   | October 6, 2004     |   |
|                                                                                                          |   | January 1, 2007   |    | January 1, 2006   |   | (Date of inception) |   |
|                                                                                                          |   | through                     |    | through                     |   | through                       |   |
|                                                                                                          |   | December 31, 2007 |    | December 31, 2006 |   | December 31, 2007   |   |
|                                                                                                          |   | (Audited)                   |    | (Audited)                   |   | (Audited)                     |   |
| Cash                  flows from operating activities:                                                        |   |                        |    |                        |   |                          |   |
| Net                  loss                                                                                     |   | $                           | (33,799 | )                           | $      | (126,078                      | )      | $ | (170,754 | ) |
| Adjustments                  to reconcile net loss to net                  cash used by operating activities: |   |                        |    |                        |   |                          |   |   |   |   |
| Stock                  based services                                                                         |   |                        | -       |                        |   | 23,000                        |   |   | 23,000 |   |
| Changes                  in operating assets and liabilities:                                                 |   |                        |    |                        |   |                          |   |   |   |   |
| Increase                  in accrued interest payable                                                         |   |                        | 4,414   |                        |   | 1,867                         |   |   | 6,503 |   |
| Net                  cash used by operating activities                                                        |   |                        | (29,385 | )                           |   | (101,211                      | )      |   | (141,251 | ) |
|                                                                                                          |   |                        |    |                        |   |                          |   |   |   |   |
| Cash                  flows from financing activities:                                                        |   |                        |    |                        |   |                          |   |   |   |   |
| Proceeds                  from issuance of common stock                                                       |   |                        | -       |                        |   | -                             |   |   | 55,000 |   |
| Proceeds                  from issuance of convertible debt                                                   |   |                        | 35,000  |                        |   | 65,000                        |   |   | 100,000 |   |
| Net                  cash provided by financing activities                                                    |   |                        | 35,000  |                        |   | 65,000                        |   |   | 155,000 |   |
|                                                                                                          |   |                        |    |                        |   |                          |   |   |   |   |
| Effect                  of foreign currency translation                                                       |   | $                           | -       |                        | $      | 1,966                         |   | $ | 5,274 |   |
|                                                                                                          |   |                        |    |                        |   |                          |   |   |   |   |
| Net                  increase (decrease) in cash                                                              |   |                        | 5,615   |                        |   | (34,245                       | )      |   | 19,023 |   |
|                                                                                                          |   |                        |    |                        |   |                          |   |   |   |   |
| Cash,                  beginning of period                                                                    |   |                        | 13,408  |                        |   | 47,652                        |   |   | — |   |
|                                                                                                          |   |                        |    |                        |   |                          |   |   |   |   |
| Cash,                  end of period                                                                          |   | $                           | 19,023  |                        | $      | 13,408                        |   | $ | 19,023 |   |
|                                                                                                          |   |                        |    |                        |   |                          |   |   |   |  |
| Supplementary                  cash flow information:                                                         |   |                        |    |                        |   |                          |   |   |   |   |
| Cash                  payments for income taxes                                                               |   | $                           | -       |                        | $      | -                             |   | $ | - |   |
| Cash                  payments for interest                                                                   |   | $                           | -       |                        | $      | -                             |   | $ | - |   |

| See                  Accompanying Notes to Financial Statements |
|-----------------------------------------------------------------|

----

----

----

*Noncontrolling      Interests in Consolidated Financial Statements*
*an      amendment of ARB No. 51*

----

----

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

**ITEM      8A. CONTROLS AND PROCEDURES**

*Management’s      Annual Report on Internal Control Over Financial Reporting.*

*Changes      in Internal Control over Financial Reporting*

----

**ITEM      8B. OTHER INFORMATION**

**PART      III**

**ITEM        9.  DIRECTORS, EXECUTIVE OFFICERS,PROMOTERS, CONTROL PERSONS AND        CORPORATEGOVERNANCE; COMPLIANCE WITH SECTION 16(A) OFTHE EXCHANGE        ACT**

**Executive      Officers and Directors**

| Name                            |   | Positions                Held                                          |   | Age |   | Date                of Electionor Appointmentas Director |
|---------------------------------|--------|------------------------------------------------------------------------|--------|-----|--------|--------------------------------------------------------------------|
| Clifford                Chapman |   | President,                Secretary, Treasurer, CEO, CFO, and Director |   | 39  |   | 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                  ($) |   | Bonus                  ($) |   | StockAwards($) |   | Option                  Awards($) |   | Non-Equity                  Incentive Plan Compen-sation ($) |   | ChangeinPensionValueand                  Non-qualifiedDeferred                  Compen-sation Earnings ($) |   | All                  Other Compensation ($) |   | Total                  ($) |   |
|--------------------------------------------------|--------|--------|--------|-----------------------------|--------|----------------------------|--------|----------------|--------|-----------------------------------|--------|--------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|--------|----------------------------|--------|
| (a)                                              |   | (b)    |   | (c)                         |   | (d)                        |   | (e)            |   | (f)                               |   | (g)                                                          |   | (h)                                                                                                        |   | (i)                                         |   | (j)                        |   |
|                                             |   |   |   |                        |   |                       |   |           |   |                              |   |                                                         |   |                                                                                                       |   |                                        |   |                       |   |
| Clifford                  Chapman,               |   |   | 2007   |                        |   | 0                          |   |           | 0      |                              |   | 0                                                            |   |                                                                                                       | 0      |                                        |   | 0                          |   |   | 0 |   |   | 0 |   |   | 0 |   |
| Chief Executive Officer                |   |   | 2006   |                        |   | 0                          |   |           | 0      |                              |   | 23,000                                                       | (1)    |                                                                                                       | 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. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Compensation      of Directors**

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****ITEM      11.  SECURITY OWNERSHIP OF CERTAINBENEFICIAL 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. |
|--------|--------|------------------------------------------------------------------------|

| 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 officers as                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 February 5,                2008. |
|-----|----------------------------------------------------------------------------------------------------------|

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

**Changes      in Control**

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

**ITEM        12.  CERTAIN RELATIONSHIPSAND RELATED TRANSACTIONS,        ANDDIRECTOR INDEPENDENCE**

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**ITEM        13.  EXHIBITS**

**Exhibits**

| ExhibitNo. |   | SEC                ReportReference 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    |   | 14                                   |   | Code                of Ethics (3)                                                                                                                        |
| 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. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Filed                with the Securities and Exchange Commission on April 2, 2007 as an                exhibit, numbered as indicated above, to the Registrant’s Annual Report on                Form 10-QKB for the year ended December 31, 2006, which exhibit is                incorporated herein by reference. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| Fee                  Category           |   | Fiscal                  year ended December 31, 2007 |   | Fiscal                  year ended December 31, 2006 |   |
|-----------------------------------------|--------|------------------------------------------------------|--------|------------------------------------------------------|--------|
| Audit                  fees (1)         |   | $                                                    | 14,500 |                                                 | $      | 15,250 |   |
| Audit-related                  fees (2) |   |                                                 | 0      |                                                 |   | 0 |   |
| Tax                  fees (3)           |   |                                                 | 0      |                                                 |   | 0 |   |
| All                  other fees (4)     |   |                                                 | 0      |                                                 |   | 0 |   |
| Total                  fees             |   |                                                 | 14,500 |                                                 |   | 15,250 |   |

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| (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**

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

|  SIGNATURE                                                    |  TITLE                                                                                                        |  DATE                       |
|--------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|----------------------------------|
|                                                               |                                                                                                               |                             |
| /s/                Clifford ChapmanClifford                Chapman | President,                Treasurer Chief Executive Officer, Chief Financial and Accounting                Officer | February                28, 2008 |
|                                                               |                                                                                                               |                             |
| Board                of Directors                                  |                                                                                                               |                             |
|                                                               |                                                                                                               |                             |
| /s/                Clifford ChapmanClifford                Chapman | Director                                                                                                           | February                28, 2008 |

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