**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

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**FORM      10-QSB**

| x | QUARTERLY                REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934. |
|---|---------------------------------------------------------------------------------------------------------------------------------------|

| o | TRANSITION                REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934. |
|---|----------------------------------------------------------------------------------------------------------------------------------------|

**CAVALIER      HOLDINGS, INC.**

| **Delaware**                                                                                            |   |   | **20-8429161**                                                        |
|---------------------------------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------|
| (State                or Other Jurisdiction of Incorporation or                Organization)  |   |   | (IRS                Employer Identification                No.)  |

| **2808                East North Street, Ste 27****Greenville,                S. C.** |   | **29615**                 |
|---------------------------------------------------------------------------------------|--------|---------------------------|
| (Address                of Principal Executive Offices)                               |   | (Zip                Code) |

**(864)      292-3208 **

| N/A                                                                                                              |
|------------------------------------------------------------------------------------------------------------------|
| (Former                Name, Former Address and Former Fiscal Year, if Changed Since Last                Report) |

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

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| **INDEX**                               |   |                                                                                                                                                                     |   | **Page** |
|-----------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|
| FORWARD-LOOKING              STATEMENTS |   | 3                                                                                                                                                                        |
|                                    |   |                                                                                                                                                                     |   |     |
| PART                I                   | -      | FINANCIAL                INFORMATION                                                                                                                                     |   | 4        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                1                   | -      | Financial                Statements                                                                                                                                      |   | 4        |
|                                    |   |                                                                                                                                                                     |   |     |
|                                    |   | Balance                Sheet as of June 30, 2007 (unaudited)                                                                                                             |   | 4        |
|                                    |   |                                                                                                                                                                     |   |     |
|                                    |   | Statement                of Operations for the three months ended June 30, 2007 and for the                period                February 7 (inception) to June 30, 2007 |   | 5        |
|                                    |   |                                                                                                                                                                     |   |     |
|                                    |   | Statement                of Cash Flows for the period February 7 (inception) to June 30, 2007                (unaudited)                                                 |   | 6        |
|                                    |   |                                                                                                                                                                     |   |     |
|                                    |   | Notes                to Unaudited Financial Statements                                                                                                                   |   | 7        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                2                   | -      | Management's                Discussion and Analysis or Plan of Operation                                                                                                 |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                3                   | -      | Controls                and Procedures                                                                                                                                   |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| PART                II                  | -      | OTHER                INFORMATION                                                                                                                                         |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                1                   | -      | Legal                Proceedings                                                                                                                                         |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                2                   | -      | Unregistered                Sales of Equity Securities and Use of Proceeds                                                                                               |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                3                   | -      | Defaults                Upon Senior Securities                                                                                                                           |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                4                   | -      | Submission                of Matters to a Vote of Security Holders                                                                                                       |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                5                   | -      | Other                Information                                                                                                                                         |   | 9        |
|                                    |   |                                                                                                                                                                     |   |     |
| ITEM                6                   | -      | Exhibits                                                                                                                                                                 |   | 10       |
|                                    |   |                                                                                                                                                                     |   |     |
| Signature                               |   |                                                                                                                                                                     | 11     |

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**Forward-Looking      Statements**

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**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

| ASSETS                                                                           |   |   |    |
|----------------------------------------------------------------------------------|--------|--------|---------|
|                                                                             |   |   |    |
| Current                Assets                                                    |   |   |         |   |
|  Cash                                                                       |   | $      | 100     |   |
|                                                                             |   |   |         |   |
| Total                Current Assets                                              |   | $      | 100     |   |
|                                                                             |   |   |         |   |
| LIABILITIES                AND STOCKHOLDER'S DEFICIT                             |   |   |         |   |
| Current                Liabilities                                               |   |   |         |   |
| Accrued                Expenses                                                  |   | $      | 4,009   |   |
|                                                                        |   |   |         |   |
| Total                Current Liabilities                                         |   |   | 4,009   |   |
|                                                                             |   |   |         |   |
| Stockholder's                Deficit                                             |   |   |         |   |
| Preferred                stock, $.0001 par value; authorized: 10,000,000 shares; |   |   |         |   |
| shares                issued and outstanding: None                               |   |   |         |   |
|                                                                             |   |   |         |   |
| Common                stock, $.0001 par value; authorized: 50,000,000 shares;    |   |   |         |   |
| issued                and outstanding: 4,000,000 shares                          |   |   | 400     |   |
| Additional                paid-in capital                                        |   |   | 6,899   |   |
| Accumulated                deficit                                               |   |   | (11,208 | ) |
|                                                                             |   |   |         |   |
| Total                Stockholders' Deficit                                       |   |   | (3,909  | ) |
|                                                                             |   |   |         |   |
| Total                Liabilities and Stockholder's Deficit                       |   | $      | 100     |   |

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|                                                                        |   | For                the ThreeMonths                Ended June                30, 2007 |      | For                the Period February 7, 2007 (inception) to June 30, 2007 |   |
|-----------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------|-----------|-----------------------------------------------------------------------------|--------|
|                                                                        |   |                                                                                      |      |                                                                        |   |
| Revenues                                                                    |   | $                                                                                         |  -   |                                                                        | $      | - |   |
|                                                                        |   |                                                                                      |           |                                                                        |   |  |   |
| General                and Administrative Expenses                          |   |                                                                                      | (500      | )                                                                           |   | (11,208 | ) |
|                                                                        |   |                                                                                      |           |                                                                        |   |  |   |
| Net                Loss                                                     |   | $                                                                                         | (500      | )                                                                           | $      | (11,208 | ) |
|                                                                        |   |                                                                                      |           |                                                                        |   |  |   |
|                                                                        |   |                                                                                      |           |                                                                        |   |  |   |
| Basic                and diluted net loss per share                         |   |                                                                                      | *         |                                                                        |   | * |   |
|                                                                        |   |                                                                                      |           |                                                                        |   |  |   |
| Basic                and diluted weighted average common shares outstanding |   |                                                                                      | 4,000,000 |                                                                        |   | 4,000,000 |   |

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| Cash                flow from operating activities                                                                     |   |                        |   |
|------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------|--------|
| Net                loss                                                                                                |   | $(11,208)                                  |   |
|                    Adjustments to reconcile net loss to net cash used in operating                activities |   |                                       |   |
| Changes                in assets and liabilities                                                                       |   |                                       |   |   |
|                    Increase in accrued expenses                                                         |   |                                       | 4,009  |   |
|                                                                                          |   |                                       |   |   |
|                  Net cash used in operating activities                                                       |   |                                       | (7,199 | ) |
|                                                                                          |   |                                       |   |   |
| Cash                flow from financing activities                                                                     |   |                                       |   |   |
| Proceeds                from issuance of common stock                                                                  |   |                                       | 5,299  |   |
| Capital                contribution                                                                               |   |                                       | 2,000  |   |
|                                                                                          |   |                                       |   |   |
| Net                cash provided by financing activities                                                          |   |                                       | 7,299  |   |
|                                                                                          |   |                                       |   |   |
| Net                increase in cash and cash - end of period                                                 |   | $                                          | 100    |   |

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**.**

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**Item      2. Management’s Discussion and Analysis or Plan of Operation.**

**Item      3. Controls and Procedures.**

*Evaluation      of disclosure controls and procedures*

*Changes      in internal controls*

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings. **

**Item      2. Unregistered Sales of Equity Securities and Use of Proceeds.**

**Item      3. Defaults Upon Senior Securities.**

**Item      4. Submission of Matters to a Vote of Security Holders.**

**Item      5. Other Information. **

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**Item      6. Exhibits.**

| **Exhibit                  Number** |   | **Description                  of Exhibit**                                                                                                                                                                                                                                                                                                                                                                                        |
|-------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                |   |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 3.1                                 |   | Certificate                  of Incorporation of Cavalier Holdings, Inc. (1)                                                                                                                                                                                                                                                                                                                                                       |
|                                |   |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 3.2                                 |   | Certificate                  of Amendment of Cavalier Holdings, Inc. (1)                                                                                                                                                                                                                                                                                                                                                           |
|                                |   |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 3.3                                 |   | By-Laws                  of Cavalier Holdings, Inc. (1)                                                                                                                                                                                                                                                                                                                                                                            |
|                                |   |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 31.1                                |   | Rule                  13a-14(a)/15d-14(a) Certification of the Principal Executive Officer                  and                  Principal Financial Officer of Cavalier Holdings, Inc. pursuant                  to Section                  302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s                  Quarterly Report on Form 10-QSB for the quarter ended June 30,                  2007. |
|                                |   |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 32.1                                |   | Certification                  of the Principal Executive Officer and Principal Financial Officer                  of                  Cavalier Holdings, Inc. pursuant to 18 U.S.C. Section 1350, as                  adopted                  pursuant to Section 906 of the Sarbanes Oxley Act of                  2002.                                                                                                        |

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| (1) | Filed                as an exhibit to the Company's registration statement on Form 10-SB,                as                filed with the Securities and Exchange Commission on March 28, 2007,                and                incorporated herein by this                reference. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                  |                                                   |                                     |
|---------------------------------------|--------------------------------------------------------|------------------------------------------|
|                                  | **CAVALIER                HOLDINGS, INC.**(Registrant) |
|                             |                                              |                                |
| Dated:                August 16, 2007 | By:                                          | /s/ Leo              Mentzelopoulos |
|                                  | Leo                Mentzelopoulos                      |
|                                  | President                                              |

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