| x      | Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934                                                         |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|
|   | For the Quarterly Period Ended December 31, 2010.                                                                                               |
|   |                                                                                                                                            |
| o      | Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934For the Quarterly Transition Period From to ___________ |

| OSLER INCORPORATED                             |
|------------------------------------------------|
| (Name of Small Business Issuer in its Charter) |
|                                           |   |   |
| Nevada                                         |   | 20-8195637 |
| (State of Incorporation)                       |   | (I.R.S. Employer Identification No.) |

| Large accelerated filer o | Accelerated filer o | Non-accelerated filer o | Smaller reporting company x |
|---------------------------|---------------------|-------------------------|-----------------------------|

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|           |                                                            |                   | Page   |
|----------------|-----------------------------------------------------------------|------------------------|--------|
| PART I         | FINANCIAL INFORMATION                                           |                   |   |   |
|           |                                                            |                   |   |   |   |
| Item 1         | Financial Statements                                            |                   |   |   |
|           |                                                            |                   |   |   |   |
| Item 2         | Management’s Discussion and Analysis or Plan of Operation |                   | 8      |   |
|           |                                                            |                   |   |   |   |
| Item3          | Quantitative and Qualitative Disclosures About Market Risk      |                   | 9      |   |
|           |                                                            |                   |   |   |   |
| Item 4T        | Controls and Procedures                                         |                   | 9      |   |
|           |                                                            |                   |   |   |   |
| PART II        |                                                            |                   |   |   |
|           |                                                            |                   |   |   |   |
| Item 1         | Legal Proceedings                                               |                   | 9      |   |
|           |                                                            |                   |   |   |   |
| Item 1A        | Risk Factors                                                    |                   | 9      |   |
|           |                                                            |                   |   |   |   |
| Item 2         | Unregistered Sales of Equity Securities and Use of Proceeds     |                   | 10     |   |
|           |                                                            |                   |   |   |   |
| Item 3         | Defaults Upon Senior Securities                                 |                   | 10     |   |
|           |                                                            |                   |   |   |   |
| Item 4         |                                                            | [Removed and Reserved] |   | 10 |   |
|           |                                                            |                   |   |   |   |
| Item 5         |                                                            | Other Information      |   | 10 |   |
|           |                                                            |                   |   |   |   |
| Item 6         |                                                            | Exhibits               |   | 10 |   |
|           |                                                            |                   |   |   |   |
| Signatures     |                                                            |                   | 10     |   |
|           |                                                            |                   |   |   |   |
| Certifications |                                                            |                   |   |

----

PART 1 – FINANCIAL INFORMATION

| Item 1: | Financial Statements |
|---------|----------------------|

| CONDENSED FINANCIAL STATEMENTS |   |   |
|--------------------------------|--------|--------|
|                           |   |   |
| Balance Sheets                 |   | 1      |
|                           |   |   |
| Statements of Operations       |   | 2-3    |
|                           |   |   |
| Statements of Cash Flows       |   | 4      |
|                           |   |   |
| Notes to Financial Statements  |   | 5-7    |

----

CONDENSED BALANCE SHEETS

|                                                                                                                                            |   | (UNAUDITED)  |     |   | (AUDITED) |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|----------|--------|-----------|--------|
|                                                                                                                                            |   | DECEMBER 31, |     |   | JUNE 30,  |   |
|                                                                                                                                            |   | 2010         |     |   | 2010      |   |
| ASSETS                                                                                                                                          |   |         |     |   |      |   |
|                                                                                                                                            |   |         |     |   |      |   |
| CURRENT ASSETS:                                                                                                                                 |   |         |     |   |      |   |
| Cash                                                                                                                                            |   | $            | 65       |   |      | $      | 4,220 |   |
|                                                                                                                                            |   |         |     |   |      |   |   |   |
| TOTAL ASSETS                                                                                                                                    |   | $            | 65       |   |      | $      | 4,220 |   |
|                                                                                                                                            |   |         |     |   |      |   |   |   |
| LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIENCY)                                                                                         |   |         |     |   |      |   |   |   |
|                                                                                                                                            |   |         |     |   |      |   |   |   |
| CURRENT LIABILITIES:                                                                                                                            |   |         |     |   |      |   |   |   |
| Accounts Payable and Accrued Expenses                                                                                                           |   | $            | 250      |   |      | $      | 1,715 |   |
|                                                                                                                                            |   |         |     |   |      |   |   |   |
| TOTAL CURRENT LIABILITIES                                                                                                                       |   |         | 250      |   |      |   | 1,715 |   |
|                                                                                                                                            |   |         |     |   |      |   |   |   |
| SHAREHOLDERS’ EQUITY (DEFICIENCY):                                                                                                        |   |         |     |   |      |   |   |   |
| Preferred Stock - $.001 Par Value; 5,000,000 Shares Authorized; No Shares Issued and Outstanding                                                |   |         | —  |   |      |   | — |   |
| Common Stock - $.001 Par Value; 75,000,000 Shares Authorized; 2,505,014 Shares Issued and Outstanding at December 31, 2010 and at June 30, 2010 |   |         | 2,505    |   |      |   | 2,505 |   |
| Additional Paid-In Capital                                                                                                                      |   |         | 126,106  |   |      |   | 105,106 |   |
| (Deficit) Accumulated During the Development Stage                                                                                              |   |         | (128,796 | )      |      |   | (105,106 | ) |
|                                                                                                                                            |   |         |     |   |      |   |   |   |
| TOTAL SHAREHOLDERS’ EQUITY (DEFICIENCY)                                                                                                   |   |         | (185     | )      |      |   | 2,505 |   |
|                                                                                                                                            |   |         |     |   |      |   |   |   |
| TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIENCY)                                                                                   |   | $            | 65       |   |      | $      | 4,220 |   |

----

CONDENSED STATEMENTS OF OPERATIONS

|                                                                           |   |               |      |   |         |   |      | Development Stage |   |
|--------------------------------------------------------------------------------|--------|--------------------|-----------|--------|--------------|--------|-----------|-------------------|--------|
|                                                                           |   |               |      |   |         |   |      | July 30, 2004     |   |
|                                                                           |   |               |      |   |         |   |      | (Inception)       |   |
|                                                                           |   | Three Months Ended |      |   | through      |   |
|                                                                           |   | December 31,       |      |   | December 31, |   |
|                                                                           |   | 2010               |      |   | 2009         |   |      | 2010              |   |
| REVENUES                                                                       |   | $                  | —   |   |         | $      | —   |              |   | $ | — |   |
|                                                                           |   |               |      |   |         |   |      |              |   |   |   |   |
| GENERAL AND ADMINISTRATIVE EXPENSES                                            |   |               | 6,021     |   |         |   | 9,451     |              |   |   | 136,761 |   |
|                                                                           |   |               |      |   |         |   |      |              |   |   |   |   |
| (LOSS) FROM OPERATIONS                                                         |   |               | (6,021    | )      |         |   | (9,451    | )                 |   |   | (136,761 | ) |
|                                                                           |   |               |      |   |         |   |      |              |   |   |   |   |
| OTHER INCOME                                                                   |   |               | —   |   |         |   | —   |              |   |   | 7,965 |   |
|                                                                           |   |               |      |   |         |   |      |              |   |   |   |   |
| NET (LOSS)                                                                     |   | $                  | (6,021    | )      |         | $      | (9,451    | )                 |   | $ | (128,796 | ) |
|                                                                           |   |               |      |   |         |   |      |              |   |   |   |   |
| NET (LOSS) PER SHARE:                                                          |   |               |      |   |         |   |      |              |   |   |   |   |
| Basic and Diluted                                                              |   | $                  | (.00      | )      |         | $      | (.00      | )                 |   | $ | (.04 | ) |
|                                                                           |   |               |      |   |         |   |      |              |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED |   |               | 2,505,014 |   |         |   | 5,480,000 |              |   |   | 3,673,877 |   |

----

|                                                                           |   |             |      |   |         |   |      | Development Stage |   |
|--------------------------------------------------------------------------------|--------|------------------|-----------|--------|--------------|--------|-----------|-------------------|--------|
|                                                                           |   |             |      |   |         |   |      | July 30, 2004     |   |
|                                                                           |   |             |      |   |         |   |      | (Inception)       |   |
|                                                                           |   | Six Months Ended |      |   | through      |   |
|                                                                           |   | December 31,     |      |   | December 31, |   |
|                                                                           |   | 2010             |      |   | 2009         |   |      | 2010              |   |
| REVENUES                                                                       |   | $                | —   |   |         | $      | —   |              |   | $ | — |   |
|                                                                           |   |             |      |   |         |   |      |              |   |   |   |   |
| GENERAL AND ADMINISTRATIVE EXPENSES                                            |   |             | 23,690    |   |         |   | 30,999    |              |   |   | 136,761 |   |
|                                                                           |   |             |      |   |         |   |      |              |   |   |   |   |
| (LOSS) FROM OPERATIONS                                                         |   |             | (23,690   | )      |         |   | (30,999   | )                 |   |   | (136,761 | ) |
|                                                                           |   |             |      |   |         |   |      |              |   |   |   |   |
| OTHER INCOME                                                                   |   |             | —   |   |         |   | —   |              |   |   | 7,965 |   |
|                                                                           |   |             |      |   |         |   |      |              |   |   |   |   |
| NET (LOSS)                                                                     |   | $                | (23,690   | )      |         | $      | (30,999   | )                 |   | $ | (128,796 | ) |
|                                                                           |   |             |      |   |         |   |      |              |   |   |   |   |
| NET (LOSS) PER SHARE:                                                          |   |             |      |   |         |   |      |              |   |   |   |   |
| Basic and Diluted                                                              |   | $                | (.01      | )      |         | $      | (.01      | )                 |   | $ | (.04 | ) |
|                                                                           |   |             |      |   |         |   |      |              |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED |   |             | 2,505,014 |   |         |   | 5,480,000 |              |   |   | 3,673,877 |   |

----

CONDENSED STATEMENTS OF CASH FLOWS

|                                                                            |   |         |    |   |          |   |    | Development Stage |   |
|---------------------------------------------------------------------------------|--------|--------------|---------|--------|---------------|--------|---------|-------------------|--------|
|                                                                            |   | Months Ended |    |   | July 30, 2004 |   |
|                                                                            |   | December 31, |    |   | through       |   |
|                                                                            |   | 2010         |    |   | 2009          |   |    | December 31, 2010 |   |
| CASH FLOWS FROM OPERATING ACTIVITIES:                                           |   |         |    |   |          |   |    |              |   |
| Net (Loss)                                                                      |   | $            | (23,690 | )      |          | $      | (30,999 | )                 |   | $ | (128,796 | ) |
| Adjustments to Reconcile Net (Loss) to Net Cash (Used) by Operating Activities: |   |         |    |   |          |   |    |              |   |   |   |   |
| Depreciation                                                                    |   |         | — |   |          |   | — |              |   |   | 170 |   |
| Impairment                                                                      |   |         | — |   |          |   | — |              |   |   | 3,565 |   |
| Changes in Operating Assets and Liabilities:                                    |   |         |    |   |          |   |    |              |   |   |   |   |
| Accounts Payable and Accrued Expenses                                           |   |         | (1,465  | )      |          |   | — |              |   |   | 6,647 |   |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| NET CASH (USED) BY OPERATING ACTIVITIES                                         |   |         | (25,155 | )      |          |   | (30,999 | )                 |   |   | (118,414 | ) |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES:                                           |   |         |    |   |          |   |    |              |   |   |   |   |
| Purchases of Property and Equipment                                             |   |         | — |   |          |   | — |              |   |   | (3,735 | ) |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| NET CASH (USED) BY INVESTING ACTIVITIES                                         |   |         | — |   |          |   | — |              |   |   | (3,735 | ) |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES:                                           |   |         |    |   |          |   |    |              |   |   |   |   |
| Cash Received from Shareholder Advances                                         |   |         | — |   |          |   | — |              |   |   | 27,800 |   |
| Proceeds from Sale of Stock                                                     |   |         | — |   |          |   | 31,250  |              |   |   | 54,866 |   |
| Contributions of Capital                                                        |   |         | 21,000  |   |          |   | 18,548  |              |   |   | 39,548 |   |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| NET CASH PROVIDED BY FINANCING ACTIVITIES                                       |   |         | 21,000  |   |          |   | 49,798  |              |   |   | 122,214 |   |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| NET INCREASE (DECREASE) IN CASH                                                 |   |         | (4,155  | )      |          |   | 18,799  |              |   |   | 65 |   |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| CASH – Beginning of Period                                                |   |         | 4,220   |   |          |   | — |              |   |   | -- |   |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| CASH – End of Period                                                      |   | $            | 65      |   |          | $      | 18,799  |              |   | $ | 65 |   |
|                                                                            |   |         |    |   |          |   |    |              |   |   |   |   |
| SUPPLEMENTAL CASH FLOW INFORMATION:                                             |   |         |    |   |          |   |    |              |   |   |   |   |
| Cash Paid for Taxes and Interest                                                |   | $            | — |   |          | $      | — |              |   | $ | — |   |

----

NOTES TO CONDENSED FINANCIAL STATEMENTS

|   | Business:              |
|--------|------------------------|
|   |                   | Osler Incorporated (“Osler”) was incorporated in the State of Nevada on July 30, 2004. The Company’s office is in Deerfield Beach, Florida. |
|   |                   |   |
|   |                   | “Osler” is a “shell company” as defined by the Securities and Exchange Commission to be an entity with “no or nominal operations, and with no or nominal assets or assets consisting solely of cash and cash equivalents”. |
|   |                   |   |
|   |                   | The Company is in the process of developing a business plan, raising capital and seeking potential merger candidates. Accordingly, the Company is classified as a “development stage company”. |
|   |                   |   |
|   | Basis of Presentation: |
|   |                   | Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted from these condensed financial statements. The Company believes the disclosures presented are adequate to make the information not misleading. |
|   |                   |   |
|   |                   | These condensed financial statements reflect all normal adjustments that, in the opinion of management, are necessary for fair presentation of the information contained herein. These financial statements should be read in conjunction with the Company’s audited financial statements and accompanying notes for the year ended June 30, 2010. |
|   |                   |   |
|   | Going Concern:         |
|   |                   | The Company has suffered recurring losses from operations, has not generated operating revenues and has an accumulated deficit. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is presently seeking to raise additional capital through private equity investments and/or merger with an operating company. The accompanying financial statements have been prepared on the basis of a going concern, and do not reflect any adjustments from an alternative assumption. |

----

|   | Estimates:          |
|--------|---------------------|
|   |                | The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the period. Actual results may differ from the estimates and assumptions used in preparing the financial statements. |
|   |                |   |
|   | Income Taxes:       |
|   |                | Income taxes are determined based upon income and expenses recorded for financial reporting purposes. Deferred taxes are recorded for estimated future tax effect of differences between the bases of assets and liabilities for financial reporting and income tax purposes giving consideration to enacted tax laws. If available, evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized. A valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. |
|   |                |   |
|   |                | The Company recognizes the tax benefits from uncertain positions only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits from uncertain positions recognized are reflected at the amounts most likely to be sustained on examination. |
|   |                |   |
|   | Earnings Per Share: |
|   |                | Basic earnings (loss) per share are computed by dividing income (loss) available to common shareholders by the weighted average number of shares outstanding during the period. Diluted earnings (loss) per share are similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. There were no potentially dilutive common shares outstanding during the periods presented. |

|   | As of December 31, 2010, the Company has a net operating loss carryforward of approximately $70,000, which may be carried forward to 2031, to offset future taxable income. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | During the six months ended December 31, 2010, the Company’s principal shareholder advanced working capital to the Company. The advances are classified as additional paid in capital in the accompanying financial statements. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The Company has evaluated the need to disclose events subsequent to the balance sheet date through the filing of this Form 10-Q and have no events to report. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Item 2: | Management’s Discussion and Analysis of Financial Condition and Results of Operations |
|---------|---------------------------------------------------------------------------------------------|

----

| Item 3: | Quantitative Disclosures Regarding Market Risks |
|---------|-------------------------------------------------|

| Item 4T: | Controls and Procedures |
|----------|-------------------------|

PART II - OTHER INFORMATION

| Items 1: | Legal Proceedings |
|----------|-------------------|

| Item 1A: | Risk Factors |
|----------|--------------|

----

| Item 2: | Unregistered Sales of Equity Securities and Use of Proceeds |
|---------|-------------------------------------------------------------|
|    |                                                        |
| None    |                                                        |

|    |                             |
|---------|----------------------------------|
| Item 3: | Defaults upon Senior Securities  |
|    |                             |
| None    |                             |
|    |                             |
| Item 4: | [Removed and Reserved]           |
|    |                             |
| None    |                             |
|    |                             |
| Item 5: | Other Information                |
|    |                             |
| None    |                             |
|    |                             |
| Item 6: | Exhibits and Reports on Form 8-K |

SIGNATURES:

| February 8, 2011 | /s/  C. Leo Smith, |
|------------------|-------------------------|
|             | C. Leo Smith, President |

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