SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM
10-Q   (Mark One)  [ X ]QUARTERLY REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarterly period ended March 31,
2008  OR  [    ]TRANSITION REPORT
UNDER SECTION 13 OF 15(d) OF THE EXCHANGE ACT OF 1934  From the transition period from ___________
to ____________.  Commission File Number 000-51750  TRIPLE A MEDICAL, INC. (Exact
name of small business issuer as specified in its charter)  Nevada
                                                                                                                             20-4846807 (State or
other jurisdiction of incorporation or organization)
                           (IRS
Employer Identification No.)  604 Creekview, Ovilla, Texas
75154 (Address
of principal executive offices)  (800) 843-8179 (Issuer's
telephone number)  N/A (Former
name, former address and former fiscal year, if changed since last report)  Indicate
by check mark whether the registrant (1) filed all reports required to be filed
by Section 13 or 15(d) of the Exchange Act during the past 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 a check
mark whether the registrant is a large accelerated filer, an accelerated filer,
a non-accelerated filer, or a smaller reporting company. See the definitions of
large accelerated filer, accelerated filer and smaller reporting company
in Rule 12b-2 of the Exchange Act. Large
accelerated filer [
  ] Accelerated
filer [
  ] Non-accelerated
filer [
  ] Smaller
reporting company [X]  Indicate by a check
mark whether the company is a shell company (as defined by Rule 12b-2 of the
Exchange Act:  Yes [   ]   No [X].  As of May 6, 2008,
there were 14,047,500 shares of Common Stock of the issuer outstanding.


TABLE
OF CONTENTS  PART
I FINANCIAL STATEMENTS    Item
1     Financial
Statements                                             F-1  Item
2     Management's Discussion and Analysis or Plan of
Operation        2  PART
II OTHER INFORMATION  Item
1     Legal
Proceedings                                                7 Item
2     Changes in
Securities                                            7 Item
3     Default upon Senior
Securities                                   7 Item
4     Submission of Matters to a Vote of Security
Holders              7 Item
5     Other
Information                                                7 Item
6     Exhibits and Reports on Form
8-K                                 7         i    TRIPLE A MEDICAL, INC.CONSOLIDATED BALANCE SHEETSMARCH 31, 2008 AND DECEMBER 31, 2007(Unaudited)ASSETSMarch 31, 2008
December 31, 2007CURRENT
ASSETS:Cash
$     274,442
$    270,906Other
receivables
4,021
1,100Prepaid
expenses
29,363
29,363Total
current assets
307,826
301,369Computer
Equipment, net
22,585
23,270Developed
Software, net
356,173
362,549TOTAL
ASSETS
$   688,584
$   687,188LIABILITIES AND STOCKHOLDERS' EQUITYCURRENT
LIABILITIES:Accounts
payable and accrued expenses
$      15,973
$      67,756STOCKHOLDERS'
EQUITYPreferred
stock, $0.01 par value, 20,000,000 authorized,-0-
 issued and outstanding
-
-Common
stock, $0.01 par value, 50,000,000 authorized,14,047,500
issued and outstanding
14,047
13,744Additional
paid-in-capital
1,472,203
1,258,756Subscription
receivable
(2,000)
-Accumulated
Deficit
(813,639)
(653,068)Total
Stockholders Equity
670,611
619,432TOTAL
LIABILITIES AND STOCKHOLDERS' EQUITY
$    688,584
$    687,188See accompanying summary of accounting policies and notes to
consolidated financial statements.F-1        TRIPLE A MEDICAL, INC.CONSOLIDATED STATEMENTS OF OPERATIONSFor the Three Months Ended March 31, 2008 and 2007(Unaudited)Three Months Ended
Three Months EndedMarch 31, 2008
March 31, 2007REVENUE
$     161,409
$
                    -OPERATING
EXPENSES:Selling,
general and administrative
322,204
8,831Software
development costs
1,227
119,267Total
Operating Expenses
323,431
128,098OTHER
INCOMEInterest
income
1,451
2,470Net
loss
$       ( 160,571)
$        (125,628)Basic
and diluted weighted average shares outstanding
13,878,546
13,500,000Basic
and diluted net loss per share
($0.01)
($0.01)See accompanying summary of accounting policies and notes to
consolidated financial statements.F-2        TRIPLE A MEDICAL, INC.CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITYFor the Year Ended December 31, 2007 and the Three Months
Ended March 31, 2008(Unaudited)AdditionalCommon
Common
Paid In
Subscription
AccumulatedShares
Amount
Capital
Receivable
Deficit
TotalBalance
 December 31, 2006
13,500,000
$    13,500
$ 753,000
$
                   -
$     (154,446)
$   612,054Contributed
capital
-
-
376,000
-
-
376,000Imputed
rent
-
-
8,000
-
-
8,000Cash
received for stock
244,000
244
121,756
-

122,000Net
loss
-
-
-
-
(498,622)
(498,622)Balance
 December 31, 2007
13,744,000
13,744
1,258,756
-
(653,068)
619,432Contributed
capital
-
-
60,000
-
-
60,000Imputed
rent
-
-
2,000
-
-
2,000Cash
received for stock
273,500
273
136,477
(2,000)
-
134,750Stock
issued for services
30,000
30
14,970
-
-
15,000Net
loss
-
-
-
-
(160,571)
(160,571)Balance
 March 31, 2008
14,047,500
$    14,047
$ 1,472,203
$
        (2,000)
$     (813,639)
$   670,611See accompanying summary of accounting policies and notes to
consolidated financial statements.F-3          TRIPLE A MEDICAL, INC.CONSOLIDATED STATEMENTS OF CASH FLOWSFOR THE  THREE MONTHS ENDED
MARCH 31, 2008 and 2007(Unaudited)Three Months Ended

Three Months EndedMarch 31, 2008

March 31 2007CASH
FLOWS FROM OPERATING ACTIVITIES:Net
loss
$    (160,571)

$
                 (125,628)Adjustments
to reconcile net loss to netcash
used in operating activities:Amortization
7,061

-Stock
issued for services
15,000

-Imputed
rent
2,000

2,000Prepaid
expenses and other current expenses
(2,921)

-Change
in accounts payable and accrued expenses
(51,783)

(23,419)NET
CASH USED IN OPERATING ACTIVITIES:
(191,214)

(147,047)CASH
FLOWS FROM FINANCING ACTIVITIES:Proceeds
from sale of stock
134,750

-Contributed
capital
60,000

68,000NET
CASH PROVIDED BY FINANCING ACTIVITIES
194,750

68,000NET
INCREASE IN CASH
3,536

(79,047)CASH,
BEGINNING OF PERIOD
270,906

265,728CASH,
END OF PERIOD
$       274,442

$
                      186,681NON-CASH
TRANSACTIONSCommon
stock issued for subscription receivableSUPPLEMENTAL
DISCLOSURES
$
                    2,000

$
                           -Interest
paid
$
                           -

$
                           -Income
taxes paid
$
                           -

$
                          -See accompanying summary of accounting policies and notes to
consolidated financial statements.F-4


TRIPLE A MEDICAL, INC.  Notes to
the Consolidated Financial Statements March
31, 2008    NOTE 1BASIS OF
PRESENTATION  The accompanying
unaudited interim consolidated financial statements of Triple A Medical, Inc.
(Triple A) have been prepared in accordance with accounting principles
generally accepted in the United States of America for interim financial
information and with the rules and regulations of the Securities and Exchange
Commission.  They do not include all information and notes required by U.S.
generally accepted accounting principles for complete financial
statements.  These interim consolidated financial statements should be read
in conjunction with the audited consolidated financial statements and the
accompanying notes contained in Triple As Annual Report on Form 10-K filed on
April 10, 2008 for the year ended December 31, 2007.  In the opinion of
management, all adjustments (consisting of normal recurring accruals) considered
necessary for a fair presentation of the financial position, results of
operations and cash flows for the interim periods presented have been
included. The results of operations for interim periods are not necessarily
indicative of the results that may be expected for any other interim period or
for the full year.  The preparation of
consolidated financial statements in conformity with accounting principles
generally accepted in the U.S. requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period.  Actual results could differ from those estimates.  NOTE 2  STOCK
BASED COMPENSATION  Triple A adopted SFAS
No. 123(R), on January 1, 2008. SFAS 123(R) requires companies to
measure the cost of employee services received in exchange for an award of an
equity instrument based on the grant-date fair value of the award. We account
for non-employee share-based awards in accordance with EITF No. 96-18, Accounting for Equity Instruments That Are Issued to Other
Than Employees for Acquisition, or in Conjunction with Selling, Goods or
Services. During the three months ended March 31, 2008, Triple A issued 30,000
shares for services valued at $15,000.  NOTE 3 - GOING
CONCERN  Triple A 's financial
statements have been presented on the basis that it is a going concern, which
contemplates the realization of assets and the satisfaction of liabilities in
the normal course of business.  Triple A has recurring losses and an
accumulated a deficit. Additionally, Triple A has incurred recurring deficits in
cash flows from operating activities.  F-6     Triple A 's ability
to continue as a going concern is dependent upon its ability to successfully
market and implement its developed software product and to achieve profitable
operations.  The accompanying financial statements do not include any
adjustments that might result from the outcome of these uncertainties.  NOTE 4 RELATED
PARTY TRANSACTIONS  In order to fund the
development of the software, Triple A  entered into  an Investment
and Net Revenue Agreement with Phoenix Ortho, LLC (ORTHO), an entity controlled
by a relative of the President of Triple A. In connection with this agreement
ORTHO provided Triple A $745,000 during 2006, $108,000 in 2007, and $60,000 in
the first quarter of 2008. This cash is reflected as additional paid-in capital
as of March 31, 2008, and December 31, 2007 and 2006. In exchange for this
contributed capital, Triple A provided ORTHO with an income participation
interest in its operations. The terms of this agreement require Triple A to pay
ORTHO 33.1% of the net revenue generated by the business in the immediately
preceding month.  In addition, office
space has been contributed by related parties from January 1 to March 2008
rent-free.  $2,000 of expense has been imputed related to this office space
in the first quarter of 2008.      F-7   Item 2.  MANAGEMENTS
DISCUSSION AND ANALYSIS  This report contains forward
looking statements within the meaning of Section 27A of the Securities Act of
1933, as amended and Section 21E of the Securities Exchange Act of 1934, as
amended. The Companys actual results could differ materially from those set
forth on the forward looking statements as a result of the risks set forth in
the Companys filings with the Securities and Exchange Commission, general
economic conditions, and changes in the assumptions used in making such forward
looking statements.  General  The company was
founded to create electronic healthcare software applications.  The initial
development is an Electronic Health Record (EHR), specifically designed to meet
the needs of orthopedic physicians. For the past 4 years, our President has
worked directly with dozens of orthopedic physicians in more than 40 states. He
has reviewed orthopedic clinical research and extensively surveyed reference
materials. Based upon the research, Mr. McCune created a database with a
graphical interface to assist orthopedic physicians with the documentation of
the patient encounter.  The Market  Phoenix Ortho is
participating in an $18 billion market for Electronic Health Records (EHR). The
Orthopedics market approaches $2 billion. There are more than 20,500 board
certified orthopedists and 12,872 orthopedic group practices. Research indicates
that this market is less than 10% penetrated.  Recent surveys indicate that
58% of medical practices are looking at purchasing an EHR in the next 2 years.
In 2005 the average orthopedic EHR sale was $171,000. (2001 AAOS Census, 2004
MGMA Survey) Recent growth rate in new sales has averaged about 30%. We expected
this growth rate will accelerate sharply over the next two years.  Keys to
Success  Focus: We
believe focus is the essential ingredient to successful EHR development and
deployment. Phoenix Ortho is unique in our extensive experience and singular
focus on orthopedics. By focusing on one specialty, we can avoid the wholesale
generalities that have plagued EHR vendors and frustrated their orthopedic
clients. Phoenix Ortho understands the unique requirements of orthopedic
physicians. Focus promotes the creation of relevant content and specialty
specific application functionality. Content relevance is a significant factor in
physician adoption.  In mid 2007 we began
marketing our new orthopedic her software. The new project was focused on
resolving the key problems that have historically posed barriers to adoption,
successful implementation and client satisfaction. These obstacles can be
grouped together in four categories; Product Functionality, Product
Implementation, Product Support, Product Acquisition Cost.  Product
Functionality:The software will establishnew standards for ease of
use, efficiency, stability and availability facilitating end user adoption. The
software is designed and scaled specifically for the pen    2   tablet
environment. We believe the pen tablet is the device of choice for EHR end
users. Our development will utilize input tools such as sliders, combo boxes,
role over images and other custom designed tools to provide a truly keyboard
free interface. Other tablet input options such as Pen and Ink and Voice to
Text will be available as needed to capture representative content. The
ODClient will improve stability, performance and availability by utilizing .NET
automatic versioning and auto recovery from deadlock errors and memory leaks.
Advanced compilation and caching techniques substantially lower CPU utilization.
The ODClient (smart client) will support both disconnected and low bandwidth
clients supporting end user mobility and minimizing the frustration of Systems
down.  Product
Implementation: We have developed an orthopedic, client focused
implementation methodology we call the AAA implementation plan. This plan
focuses on the three critical aspects of implementation; Assessment, Adoption
and Adaptation. All implementations will begin with Assessment. During the
assessment phase the unique needs of the end users are identified. Each user is
profiled to determine their needs and potential road blocks to success. The
physicians are identified as Champions, Contenders or Challengers. An
implementation strategy is designed around these Adoption Profiles.  The
Champions are the eager adopters and should be the first users. The Contenders
are frequently indifferent but, usually agreeable adopters.  The
Challengers represent approximately 30% of the physicians who will resist
implementation for a variety of reasons. Sometimes they feel they are too
technology challenged and fearful, some are too busy and may fear loss of
revenue by adoption, while others are just resistant to anything new. When these
objections are clearly understood, Adaptation can take place and in most cases
mitigate the Challengers objection(s). Adaptation is the process of introducing
(training) the end users to the application Best Practices. It also takes into
account the Profile of the end user to create a Best Practices by provider
(See Challengers above).  Product Support:The ODClient on the .NET framework makes it easier than ever to update and
deploy new applications. Thanks to intelligent, one touch updates and
intelligent support client PCs can be updated by copying the application to the
target directory.  Client PCs may be updated automatically with no
interruption or the may be updated on demand.  Product
Acquisition Cost: Wewill provide alternative acquisition models to help
overcome purchase resistance due to capital costs. Although we will make the EHR
software available on the traditional for purchase basis, through our innovative
3-Tier ODClient architecture we will also offer a service based model. Our
customers will be able to utilize the full function and features of the EHR
software for an affordable monthly service charge.  Utilizing their
extensive experience and knowledge of orthopedics, coupled with state of the art
rapid development tools, we  believe these obstacles can be overcome and
their goals are achievable. The recent completion of their fully functional
prototype, suggests that their development strategies are on track.  Technology
Overview  For many
technologists and software developers, 2006 is a watershed year. With the
official release of Visual Studio 2005, providing a seamless integration between
C#, the .Net Framework 2.0 and SQL Server 2005, a new paradigm for software
development has arrived. According to Bill Gates the     3  transition
to .NET is as dramatic as the move from MS-DOS to Windows.  The emergence
of these companion technologies has created an opportunity for rapid
development, application flexibility, architectural mobility, simplified
deployment and support/updates that did not exist prior to November 2005.  We are positioned to
take full advantage of this shifting technological paradigm. The software is the
first orthopedic EHR to be developed utilizing innovative 3-Tier architecture on
SQL 2005, the .NET framework, C#, Visual Studio 2005 and the Microsoft
Enterprise Library.  Implementation of
3-Tier Architecture  ODClient:Combines the best of traditional rich client functionality with the ease of
thin client deployment and maintenance. ODClient raises the standard by adding
support for mobile, offline or low bandwidth users with intelligent connection
management (data caching and batch requests). Even fully connected clients will
see performance and stability benefits. ODClient will reduce management costs by
avoiding the complexities and application fragility of traditional rich client
deployments (shared code, registered components, and DLLs in a common folder).
ODClient will utilize a seamless, simplified, predictable no touch deployment.
Updates may occur in the background or on demand. Tools: Visual C# 2005,
Microsoft Office 2003, XML underlying structure.  Application Server
Tier:Business-objects that implement the business rules reside here. This
tier isolates the data from direct access by the clients. Tools: .Net Framework
2.0, Microsoft Enterprise Library.  Data Server
Tier: This tier is responsible for data storage. SQL Server 2005 with .NET
integration is the database of choice. However, the 3-Tier architecture supports
application portability and database independence. Tools: SQL Server 2005,
T-SQL, CLR Execution Environment, .Net Code Integration, Business Intelligence,
Indexed, Full Text Search  Mission  We develop, document
and market EHR solutions that are efficient, intuitive, easy to use, and promote
physician acceptance.  This software will reduce the cost and risks
associated with manual paper based systems. This will in turn improve the
quality of care by more completely documenting patient care, eliminating common
errors and tracking relevant procedures, events and outcomes. The EHR will
provide an excellent ROI to the physician by reducing costs and enhancing
revenues do to improved documentation and optimal billable code levels.  Conclusion  The orthopedic EHR
market is emerging rapidly with nearly $2 billion in potential sales. We believe
that our software is uniquely positioned to fill a substantial void in the
orthopedic vertical market for EHR.Our extensive orthopedic experience,
our singular focus, our dedicated, proactive approach to training,
implementation and support, coupled with our utilization of state of the art
development tools will     4  distinguish
us from every alternative EHR in the orthopedic vertical market space. The
result will be a uniquely relevant orthopedic encounter management solution that
is efficient, intuitive, easy to use, and promotes physician acceptance. We
expect this EHR to be well received, quickly adopted, and widely endorsed by the
orthopedic community.  RESULTS FOR THE FISCAL QUARTER ENDED
March 31, 2008  During the current quarter, we had
been marketing our software and following up on sales leads which had been
generated throughout 2007 and into 2008, our software had been ready to install
since April 2007.  Our sales leads continue to be followed up on as we
receive them from our own efforts by attendance at trade shows and from
referrals from our industry cross marketing agreements.  REVENUE.  Revenue for the three
months ended March 31, 2008 saw us receive our first revenue from sales, which
was $161,409 compared with no revenues for the three months ended March 31,
2007. The increase was due to the fact that in March 2007 we had just finished
developing our software and were preparing to market it.  EXPENSES. Total expenses exclusive of
any amortization and depreciation for the three months ended March 31, 2008,
were $323,429 compared with expenses for the three months ended March 31, 2007
of $128,098. The large increase is due to two factors: firstly, in the period
ended March 31, 2007 many of our costs for the software were capitalized, and
secondly, in 2008 we were marketing, installing and supporting our software.  OTHER INCOME: We had interest income
of $1,451 and $2,470 for the three months ended March 31, 2008 and 2007
respectively.  NET LOSS. Net loss for the three
months ended March 31, 2008 was $160,571 compared to a net loss of $125,628 for
the three months ended March 31, 2007.  LIQUIDITY AND CAPITAL RESOURCES. Our
cash balance at March 31, 2008 was $274,442 which we believe will be sufficient
liquidity to carry us to the point where ales of our software provide enough
cash flow to internally fund our operations, although we expect to raise more
than the minimum amount.  Employees  As of March 31, 2008, the Company had
five employees which it pays through an employee leasing agreement.   ITEM 3.  CONTROLS AND PROCEDURES  Evaluation of Disclosure Controls and
ProceduresDisclosure controls and procedures include, without
limitation, controls and procedures designed to ensure that information required
to be disclosed by an issuer in the reports that it files or submits under the
Securities Exchange Act of 1934, as amended (the "Act") is accumulated and
communicated to the issuer's management, including its principal executive and
principal financial officers, or persons performing similar functions, as
appropriate to allow timely decisions regarding required disclosure. It should
be noted that the design of any system of controls is based in part upon certain
assumptions about the likelihood of future events, and there can be no assurance
that any design will succeed in achieving its stated goals under all potential
future conditions, regardless of how remote.  As of the     5  end of the period covered by
this Annual Report, we carried out an evaluation, under the supervision and with
the participation of our President, also serving as our Chief Financial Officer,
of the effectiveness of the design and operation of our disclosure controls and
procedures.  Based on this evaluation, our President has concluded that the
Companys disclosure controls and procedures are not effective because of the
identification of a material weakness in our internal control over financial
reporting which is identified below, which we view as an integral part of our
disclosure controls and procedures.  Changes in Internal Controls over Financial
Reporting We have not yet made any changes in our internal controls
over financial reporting that occurred during the period covered by this
report on Form 10-Q that has materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.  Managements Annual Report on Internal Control Over
Financial Reporting Our management is responsible for establishing and
maintaining adequate internal control over financial reporting, as such term is
defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act. Our internal
control system was designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements
for external purposes, in accordance with generally accepted accounting
principles. Because of inherent limitations, a system of internal control over
financial reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectiveness to future periods are subject to the risk
that controls may become inadequate due to change in conditions, or that the
degree of compliance with the policies or procedures may deteriorate.  Our management conducted an evaluation of the
effectiveness of our internal control over financial reporting using the
criteria set forth by the Committee of Sponsoring Organizations of the Treadway
Commission (COSO) in Internal ControlIntegrated Framework. Based on its
evaluation, our management concluded that there is a material weakness in our
internal control over financial reporting. A material weakness is a deficiency,
or a combination of control deficiencies, in internal control over financial
reporting such that there is a reasonable possibility that a material
misstatement of the Companys annual or interim financial statements will not be
prevented or detected on a timely basis.  The material weakness relates to the lack of segregation
of duties in financial reporting, as our financial reporting and all accounting
functions are performed by an external consultant with no oversight by a
professional with accounting expertise.  Our President does not possess
accounting expertise and our company does not have an audit committee. 
This weakness is due to the companys lack of working capital to hire additional
staff.  To remedy this material weakness, we intend to engage another
accountant to assist with financial reporting as soon as our finances will
allow.  This annual report does not include an attestation report
of the Companys registered public accounting firm regarding internal control
over financial reporting.  Managements report was not subject to the
attestation by the Companys registered public accounting firm pursuant to
temporary rules of the SEC that permit the Company to provide only managements
report in this annual report.  The Companys management carried out an assessment of the
effectiveness of the Companys internal control over financial reporting as of
March 31, 2008. The Companys management based its evaluation on criteria set
forth in the framework in Internal ControlIntegrated Framework issued by the
Committee of Sponsoring Organizations of theTreadway Commission. Based on that
assessment, management has concluded that the Companys internal control over
financial reporting was not effective as of March 31, 2008.     6  PART
II  Items No. 1, 2, 3, 4, 5 - Not
Applicable.   Item No. 6 - Exhibits and Reports on
Form 8-K  (a) No reports on Form 8-K were filed
during the three months ended March 31, 2008.  (b)   Exhibits  Exhibit
Number Name of
Exhibit  31.1 Certification of
Chief Executive Officer, pursuant to Rule 13a-14(a) of the Exchange Act, as
enacted by Section 302 of the Sarbanes-Oxley Act of 2002.  31.2 Certification of
Chief Financial Officer, pursuant to Rule 13a-14(a) of the Exchange Act, as
enacted by Section 302 of the Sarbanes-Oxley Act of 2002.  32.1 Certification of
Chief Executive Officer and Chief Financial Officer, pursuant to 18 United
States Code Section 1350, as enacted by Section 906 of the Sarbanes-Oxley Act of
2002.    SIGNATURES  In accordance with 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.  TRIPLE A MEDICAL, INC.  By /s/ P. Morgan McCune P. Morgan McCune, President, CFO  Date: May 15, 2008         7