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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        DC 20549**

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**FORM        10-Q**

| x      | QUARTERLY                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE                  SECURITIES |
|--------|------------------------------------------------------------------------------------------------------|
|   | EXCHANGE                  ACT OF 1934                                                                |
|   |                                                                                                 |
|   | For                  the quarterly period ended March 31,                  2007                      |

| o      | TRANSITION                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE                  SECURITIES |
|--------|-------------------------------------------------------------------------------------------------------|
|   | EXCHANGE                  ACT OF 1934                                                                 |
|   |                                                                                                  |
|   | For                  the transition period from ____________ to                  ____________    |
|   |                                                                                                  |
|   | Commission                  file number: 333-142543                                                   |

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| Pennsylvania                                                                                     |   | 20-8613037                                                                   |
|--------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|
| (State                  or Other Jurisdiction of Incorporation or                  Organization) |   |  (I.R.S.                  Employer Identification                  No.) |
|                                                                                             |   |                                                                         |
| 180                  Old York Road                                                               |   | 19046                                                                        |
| Jenkintown,                  Pennsylvania                                                        |   |  (Zip                  Code)                                            |
| (Address                  of Principal Executive                  Offices)                       |   |                                                                         |

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| Large                  accelerated filer o | Accelerated                  filer o | Non-accelerated                  filer x |
|--------------------------------------------|--------------------------------------|------------------------------------------|

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**EXPLANATORY        NOTE**

**PART        I - FINANCIAL INFORMATION**

**ITEM        1.**
**CONCLUDED        FINANCIAL STATEMENTS**

**ITEM        2.**
**MANAGEMENT’S        DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF        OPERATIONS**

**ITEM        3.**
**QUANTITATIVE        AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

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**ITEM        4.**
**CONTROLS        AND PROCEDURES**

**PART        II - OTHER INFORMATION**

**ITEM        1.**
**LEGAL        PROCEEDINGS**

**ITEM        1A.**
**RISK        FACTORS**

**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**

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**ITEM        5.**
**OTHER        INFORMATION**

**ITEM        6.**
**EXHIBITS**

|   | No.    |   | Description                                                                                                  |
|--------|--------|--------|--------------------------------------------------------------------------------------------------------------|
|   | 31.1   |   | Rule                  13a-14(d) and 15d-14(d) Certification of the Chief Executive                  Officer. |
|   |   |   |                                                                                                         |
|   | 31.2   |   | Rule                  13a-14(d) and 15d-14(d) Certification of the Chief Financial                  Officer. |
|   |   |   |                                                                                                         |
|   | 32.1   |   | Section                  1350 Certification.                                                                 |
|   |   |   |                                                                                                         |
|   | 32.2   |   | Section                  1350 Certification.                                                                 |

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**SIGNATURES**

|                                       |   | **ABINGTON                  BANCORP, INC.** |                                                                                                                                                                                                                                                                                                                                               |
|--------------------------------------------|--------|---------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                       |   |                                        |                                                                                                                                                                                                                                                                                                                                               |   |
|                                       |   |                                        |                                                                                                                                                                                                                                                                                                                                               |   |
|                                       |   |                                        |                                                                                                                                                                                                                                                                                                                                               |   |
| Date:                  June 25, 2007  |   | By:                                         | /s/                Robert W.                White                                                            |
|                                       |   |                                        | Robert                  W. White                                                                                                                                                                                                                                                                                                                   |   |
|                                       |   |                                        | Chairman,                  President and Chief Executive Officer                                                                                                                                                                                                                                                                                   |   |
|                                       |   |                                        |                                                                                                                                                                                                                                                                                                                                               |   |
|                                       |   |                                        |                                                                                                                                                                                                                                                                                                                                               |   |
| Date:                  June 25, 2007       |   | By:                                         | /s/                Jack J.                Sandoski                                                 |
|                                       |   |                                        | Jack                  J. Sandoski                                                                                                                                                                                                                                                                                                                  |   |
|                                       |   |                                        | Senior                  Vice President and Chief                  Financial                  Officer                                                                                                                                                                                                                                               |   |