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

                           FORM 10-QSB


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

      For the quarterly period ended June 30, 2006

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


                  Commission File No. 000-30529

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

        Nevada                               87-0464667
________________________        ______________________________________
(State of incorporation)        (I.R.S. Employer Identification Number)

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

                          (801) 323-2395
                    __________________________
                   (Issuer's telephone number)

Check whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15(d) of the  Exchange Act during the preceding 12 months (or
for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90
days.                                                   Yes  [X]   No  [ ]

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

As of July 17, 2006, Wings & Things, Inc. had a total of 18,000,000 shares of
common stock issued and outstanding.

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


<PAGE>

                        TABLE OF CONTENTS



                  PART I: FINANCIAL INFORMATION

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

Item 2.  Management's Discussion and Analysis or Plan of Operation ........7

Item 3.  Controls and Procedures...........................................7

                    PART II: OTHER INFORMATION

Item 6.  Exhibits..........................................................8

Signatures.................................................................8



                  PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

The financial information set forth below with respect to our statements of
operations for the three and six month periods ended June 30, 2006 and 2005 is
unaudited.  This financial information, in the opinion of management, includes
all adjustments consisting of normal recurring entries necessary for the fair
presentation of such data.  The results of operations for the six month period
ended June 30, 2006, are not necessarily indicative of results to be expected
for any subsequent period.





                       Wings & Things, Inc.

                  (A Development Stage Company)

                Consolidated Financial Statements

                          June 30, 2006



                                2


<PAGE>

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


                              ASSETS


                                                     June 30     December 31
                                                       2006         2005
                                                  ------------- -------------
                                                    (Unaudited)

CURRENT ASSETS

  Cash                                            $      5,127  $          -
                                                  ------------- -------------

  Total Current Assets                                   5,127             -
                                                  ------------- -------------

  TOTAL ASSETS                                    $      5,127  $          -
                                                  ============= =============

               LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

Accounts Payable - Related party                  $     54,900  $     54,900
Loan Payable                                             9,500             -
                                                  ------------- -------------

  Total Current Liabilities                             64,400        54,900
                                                  ------------- -------------

  Total Liabilities                                     64,400        54,900
                                                  ------------- -------------
STOCKHOLDERS' EQUITY

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

Additional paid-in Capital                               9,000         9,000

Deficit Accumulated During the Development Stage       (86,273)      (81,900)
                                                  ------------- -------------

  Total Stockholders' Equity (deficit)                 (59,273)      (54,900)
                                                  ------------- -------------

  TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY      $      5,127  $          -
                                                  ============= =============




The accompanying notes are an integral part of these financial statements.

                                3


<PAGE>



                       Wings & Things, Inc.
                  (A Development Stage Company)
               Consolidated Statement of Operations
                           (Unaudited)


<TABLE>
<CAPTION>
                                                                                        From
                                                                                        Inception on
                            For the three  For the three  For the six    For the six    March 11,
                            months ended   months ended   months ended   months ended   1986
                            June 30,       June 30,       June 30,       June 30,       to June 30,
                            2006           2005           2006           2005           2006
                            -------------- -------------- -------------- -------------- --------------

                         <c>            <c>            <c>            <c>            <c>
REVENUES                    $           -  $           -  $           -  $           -  $           -
                            -------------- -------------- -------------- -------------- --------------
EXPENSES
  General & Administrative          4,373              -          4,373              -         86,273
                            -------------- -------------- -------------- -------------- --------------

    TOTAL EXPENSES                  4,373              -          4,373              -         86,273
                            -------------- -------------- -------------- -------------- --------------
INCOME FROM CONTINUING
OPERATIONS AND BEFORE TAXES        (4,373)             -         (4,373)             -        (86,273)

TAXES                                   -              -              -              -              -
                            -------------- -------------- -------------- -------------- --------------

NET INCOME (LOSS)           $      (4,373) $           -  $      (4,373) $           -  $     (86,273)
                            ============== ============== ============== ============== ==============

NET LOSS PER SHARE          $           -  $           -  $           -  $           -  $           -
                            ============== ============== ============== ============== ==============
WEIGHTED AVERAGE SHARES
  OUTSTANDING                  18,000,000     18,000,000     18,000,000     18,000,000     17,126,888
                            ============== ============== ============== ============== ==============





   The accompanying notes are an integral part of these financial statements.

                                        4

</TABLE>
<PAGE>
<TABLE>
<CAPTION>

                              Wings & Things, Inc.
                          (A Development Stage Company)
                             Statement of Cash Flows
                                   (Unaudited)
                                                                                From
                                                                                Inception on
                                                                                March 11,
                                                     For the six months ended   1986
                                                             June 30,           Through
                                                  ----------------------------- June 30,
                                                        2006          2005      2006
                                                  -------------- -------------- --------------

                                               <c>            <c>            <c>
Cash Flows from Operating Activities

  Net Loss                                        $      (4,373) $           -  $     (86,273)
  Adjustments to reconcile net (loss) to cash
  provided (Used) by operating activities:
    Depreciation & Amortization                               -              -         17,000
    Stock issued for services                                 -              -         10,000
  Changes in assets and liabilities:
    Increase in Accounts Payable                              -              -         54,900
                                                  -------------- -------------- --------------

  Net Cash Provided (Used) by Operating Activities       (4,373)             -         (4,373)
                                                  -------------- -------------- --------------

Cash Flows from Investing Activities                          -              -              -
                                                  -------------- -------------- --------------

  Net Cash Provided (Used) by Investing Activities            -              -              -
                                                  -------------- -------------- --------------
Cash Flows from Financing Activities
  Proceeds from Note Payable                              9,500              -          9,500
                                                  -------------- -------------- --------------

  Net Cash Provided (Used) by Financing Activities        9,500              -          9,500
                                                  -------------- -------------- --------------

Increase (Decrease) in Cash                               5,127              -          5,127

Cash and Cash Equivalents at Beginning of Period              -              -              -
                                                  -------------- -------------- --------------

Cash and Cash Equivalents at End of Period        $       5,127  $           -  $       5,127
                                                  ============== ============== ==============
Supplemental Cash Flow Information:
  Stock issued for marketing rights               $           -  $           -  $      17,000
  Stock issued for services                       $           -  $           -  $      10,000

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





   The accompanying notes are an integral part of these financial statements.

                                        5
</TABLE>
<PAGE>




                       Wings & Things, Inc.
                  (A Development Stage Company)
                Notes to the Financial Statements
                          June 30, 2006


GENERAL

Wings & Things, Inc.  (the Company) has elected to omit substantially all
footnotes to the financial statements for the six months ended June 30, 2006
since there have been no material changes (other than indicated in other
footnotes) to the information previously reported by the Company in their
Annual Report  filed on the Form 10-KSB for the twelve months ended December
31, 2005.

UNAUDITED INFORMATION

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

NOTE PAYABLE

During the quarter the Company received a loan of $9,500 from an unrelated
party.  As of the end of the period, the terms of the note have not been
finalized.





                                6
<PAGE>

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

        SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

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

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

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

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

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

As of June 30, 2006 we had $5,127 cash on hand and total current liabilities
of $64,400.  The majority of our operating expenses are related to our
reporting obligations under the Exchange Act.  These expenses include legal,
accounting and professional services and costs required to prepare and file
our reports with the SEC.  We are unable to pay cash for these services and
historically have relied on related parties to pay for these costs on our
behalf.

During the second quarter of 2006 we borrowed $9,500 from a third party, but
as of the date of this filing the terms of this note have not been finalized.
We intend to use this cash to fund our operations for the short term, but will
likely still rely on related parties to pay for costs on our behalf when we
have insufficient cash.  We have not entered into written agreements with any
related party guaranteeing funds and, therefore, these parties are not
obligated to provide funds in the future.  We may repay our debt with cash, if
available, or may convert the debt into common stock.

ITEM 3. CONTROLS AND PROCEDURES

We maintain disclosure controls and procedures that are designed to ensure
that information required to be disclosed in our filings under the Exchange
Act is recorded, processed, summarized and reported within the periods
specified in the rules and forms of the SEC.  This information is accumulated
and communicated to our executive officers to allow timely decisions regarding
required disclosure.  Our President, who acts in the capacity of principal
executive officer and principal financial officer, has evaluated the
effectiveness of our disclosure controls and procedures as of the end of the
period covered by this report.  Based on that evaluation, she concluded that
our disclosure controls and procedures were effective.


                                7
<PAGE>


Also, she determined that there were no changes made in our internal controls
over financial reporting during the second quarter of 2006 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

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

Part II Exhibits

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





                            SIGNATURES

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


                                  WINGS & THINGS, INC.


                                  /s/ Linda L. Perry
Date: August 8, 2006          By: ___________________________________________
                                  Linda L. Perry
                                  President, Principal Executive Officer,
                                  Principal Financial Officer, and Director




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