U.S. SECURITIES AND EXCHANGE COMMISSION
                          Washington, D. C. 20549

                                 Form 10-QSB

(Mark One)
[ X ]  Quarterly  report under section 13 or 15(d) of the Securities Exchange
       Act of 1934 for the quarterly period ended:     March 31, 2007

[   ]  Transition report under section 13 or 15(d) of the Securities Exchange
       Act of 1934 for the transition period from___________ to _____________

                         Commission File No:  33-9640-LA


                          AMERICAN BUSINESS CORPORATION
                          -----------------------------
                     (Name of small business in its charter)

                Colorado                                90-0249312
                --------                                ----------
(State or other jurisdiction of incorporation)         (IRS Employer Id. No.)

                    11921 Brinley Avenue, Louisville, KY  40243
                    -------------------------------------------
                  (Address of Principal Office including Zip Code)

                    Issuer's telephone Number:  (502) 410-6900
                                                --------------

Check whether  the Registrant (1) filed all  reports required to  be filed by
Section  13  or 15(d) of  the  Securities  Exchange  Act of 1934  during  the
preceding 12 months  (or for  such  shorter  period that  the  Registrant was
required  to  file  such  reports), and (2)  has been  subject to such filing
requirements for the past 90 days. Yes (X) No ( )

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

Check whether the Registrant filed all documents and  reports required  to be
filed by Section  12, 13, or 15(d) of the Exchange Act after the distribution
of securities under a plan confirmed by a court.  Yes ( )   No (X)

State  the  number of shares outstanding  of each of  the issuer's classes of
common equity, as of the latest practicable date:
       Common Stock, $.001 par value, 69,870,517 shares at March 31, 2007
                                      -----------------

Transitional Small Business Disclosure Format (Check one): Yes [ ]  No [X].

<PAGE>


                        AMERICAN BUSINESS CORPORATION
                  FORM 10-QSB - QUARTER ENDED MARCH 31, 2007
                                    INDEX
                        																		             Page

                         PART I - FINANCIAL INFORMATION

Item 1. Financial Statements................................................2
        Condensed Balance Sheets at March 31, 2007 (unaudited) and
	  December 31, 2006.................................................3
        Condensed Statements of Operations for the Three Months
          Ended March 31, 2007 and 2006 (unaudited).........................4
        Condensed Statement of Stockholders' Deficit for the
          Three Months Ended March 31, 2007 (unaudited).....................5
        Condensed Statements of Cash Flows for the Three Months Ended
          March 31, 2007 and 2006 (unaudited)...............................6
        Notes to Condensed Financial Statements.............................7

Item 2.	Management's Discussion and Analysis................................9

Item 3.	Controls and Procedures ...........................................11


                          PART II - OTHER INFORMATION

Item 6.	Exhibits...........................................................12

                                  SIGNATURES

        SIGNATURES.........................................................12
        EXHIBITS........................................................13-14

---------------------

                        PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The unaudited condensed balance sheet of the Registrant as of March 31, 2007,
the audited  balance sheet at  December 31, 2006, and the unaudited condensed
statements of operations, stockholders' deficit, and cash flows for the three
month periods ended  March 31, 2007 and 2006 follow.  The unaudited condensed
financial  statements  reflect  all  adjustments  that are, in the opinion of
management,  necessary  to a fair  statement  of the  results for the interim
periods presented.

                                        2

<PAGE>


                        AMERICAN BUSINESS CORPORATION
                          CONDENSED BALANCE SHEETS
107:
108:
                                          March 31, 2007  December 31,
                                             [unaudited]       2006
                                            -------------  ------------
112:
                  Assets
Current assets
 Cash                                       $         962  $      1,263
                                            -------------  ------------
   Total current assets                               962         1,263
 Equipment, net	                                    4,554         6,831
                                            -------------  ------------
   Total assets                             $       5,516  $      8,094
                                            =============  ============

     Liabilities and Stockholders' Deficit

Current liabilities
 Accrued expenses                           $     139,376  $    139,376
 Accrued interest                               5,524,506     5,306,379
 Due to related parties                         4,789,117     4,685,333
 Notes payable in default                       6,311,460     6,311,460
 Redeemable Series B,D and E Preferred
  Stock, including accrued premium and
  penalties of $11,647,802 and 11,254,052
  in 2007 and 2006, respectively               16,897,802    16,504,052
 Estimated liabilities for claims and
  litigation                                    1,874,845     1,874,845
                                            -------------  ------------
    Total current liabilities                  35,537,106    34,821,445
                                            -------------  ------------


Stockholders' deficit
 Preferred stock, no par value; 10,000,000
  shares authorized, 545,250 shares of
  Series A through E issued and outstanding
  in 2007 and 2006                                135,076       135,076
 Common stock, par value $.001 per share;
  500,000,000 shares authorized, 69,870,517
  shares issued and outstanding in 2007
  and 2006	                                   69,870        69,870
 Additional paid-in capital                    14,872,987    14,872,987
 Accumulated deficit                          (50,609,523)  (49,891,284)
                                            -------------  ------------
    Total stockholders' deficit               (35,531,590)  (34,813,351)
                                            -------------  ------------
    Total liabilities and stockholders'
     deficit                                $       5,516  $      8,094
                                            =============  ============

See notes to condensed financial statements.

                                       3
<PAGE>


                         AMERICAN BUSINESS CORPORATION
                      CONDENSED STATEMENTS OF OPERATIONS
                                  [Unaudited]

                                                 Three Months Ended
                                                      March 31,
                                                      ---------
                                                2007           2006
                                            -------------  ------------

Revenues                                    $          --  $         --

Operating Expenses:
  Administrative expenses                          69,583        70,314
  Depreciation and amortization                     2,277         1,138
  Interest expense                                646,379       644,384
                                            -------------  ------------
    Total operating expenses                      718,239       715,836
                                            -------------  ------------
Net loss                                    $    (718,239) $   (715,836)
                                            =============  ============

Net loss per common share -
basic and fully-diluted                     $       (0.01) $      (0.01)
                                            =============  ============

Weighted average number of common
shares outstanding - basic and
fully-diluted                                  69,870,517    69,870,517
                                            =============  ============

                See notes to condensed financial statements.

                                         4
<PAGE>


                         AMERICAN BUSINESS CORPORATION
                   CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT
<TABLE>
<CAPTION>

	         Preferred Stock		            Additional		      Total
	         Series A - E	        Common Stock	    Paid-in	Accumulated   Stockholders'
	         Shares     Amount   Shares       Amount    Capital	Deficit	      Deficit

                 ---------  -------  ----------   -------   ----------  ------------  -----------
<S>             <C>        <C>      <C>          <C>       <C>         <C>           <C>

Balance,
December
31, 2006 	 545,250   $135,076  69,870,517  $ 69,870  $14,872,987 $(49,891,284) $(34,813,351)

(unaudited)


Net loss - three
months ended
March 31, 2007	       -          -           -         -            -     (718,239)     (718,239)
                 ------------------  --------------------   ----------   ----------    ----------

Balance,
March 31, 2007   545,250   $135,076  69,870,517  $ 69,870  $14,872,987 $(50,609,523) $(35,531,590)
                 ==================  ====================   ==========   ==========    ==========

</TABLE>

                  See notes to condensed financial statements.

                                       5
<PAGE>


                          AMERICAN BUSINESS CORPORATION
                        CONDENSED STATEMENTS OF CASH FLOWS
                                  [Unaudited]

                                                 Three Months Ended
                                                      March 31,
                                                      ---------
                                                2007            2006
                                            -------------  ------------

Cash flows from operating activities -
  Net loss                                  $    (718,239) $   (715,836)

Adjustments to reconcile net loss to
 net cash used by operating activities
  Depreciation and amortization expense             2,277         1,138
  Increase (decrease) in accrued expenses               -      (286,188)
  Increase (decrease) in estimated liability
   for claims and litigation                            -       286,188
  Increase in accrued interest                    218,127       218,127
  Increase in accrued penalties and premium
   on redeemable Preferred Stock                  393,750	393,750
                                            -------------  ------------
Net cash used by operating activities	         (104,085)     (102,821)
                                            -------------  ------------
Cash flows from financing activities
  Net proceeds from related parties               103,784       102,821
                                            -------------  ------------
Net cash provided by financing activities         103,784       102,821
                                            -------------  ------------
Net change in cash                                   (301)            -

Cash at beginning of period                         1,263           649
                                            -------------  ------------
Cash at end of period                       $         962  $        649
                                            =============  ============

   SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES

                 None.


               See notes to condensed financial statements.

                                     6
<PAGE>


                       AMERICAN BUSINESS CORPORATION
                  NOTES TO CONDENSED FINANCIAL STATEMENTS

Note 1 - Basis of presentation

The interim  financial statements included herein are presented in accordance
with accounting principles generally accepted in the United States of America
and have  been prepared  by the  Registrant,  without audit,  pursuant to the
rules and regulations  of the Securities and Exchange Commission (the "SEC").
Certain  information and  footnote disclosures normally included in financial
statements  prepared  in  accordance   with  generally   accepted  accounting
principles  have  been  condensed  or  omitted  pursuant  to such  rules  and
regulations,  although  the  Registrant  believes  that  the  disclosures are
adequate to make the information presented not misleading.

These  statements  reflect  all adjustments,  consisting  of normal recurring
adjustments,  which,  in  the  opinion of  management, are necessary for fair
presentation   of  the   information  contained  therein.   The  Registrant's
operating results for the three months ended March 31, 2007, and 2006 are not
necessarily  indicative  of  the  results  that may be expected for the years
ended  December 31, 2007,  and  2006.  It  is  suggested  that  these interim
financial  statements  be  read  in  conjunction  with  the audited financial
statements  and notes  thereto of the  Registrant included in its Form 10-KSB
for the period ended December 31, 2006.

Note 2 - Estimates

In preparing  the enclosed condensed  financial statements in accordance with
U.S.  generally   accepted   accounting   principles  for  interim  financial
information  and  with  the  instructions  to Form  10-QSB  and Article 10 of
Regulation  S-X,  management  must  make  estimates  and  assumptions.  These
estimates   and   assumptions   affect   the  amounts  reported  for  assets,
liabilities,  revenues  and  expenses, as  well  as affecting the disclosures
provided.  Future results could differ from the current estimates.

Note 3 - Related Party Transactions

As  previously  reported,  and by  virtue  of  beneficial  ownership of:  (i)
11,689,729 shares  of the Company's common stock, (ii) 900,000 common  shares
issuable  upon  conversion  of  outstanding  shares  of  Series A Convertible
preferred  stock,  and  (iii)  45,000,000  common  share  voting  equivalents
attributable  to outstanding shares of  Series C preferred stock, or 49.7% of
the  Registrant's total capitalization, the  Registrant  may be deemed  to be
controlled by  Midwest  Merger  Management, LLC, a Kentucky limited liability
company and its affiliates ("Midwest").

In addition  to the foregoing interest,  effective December 31, 2005, Midwest
acquired the 6% Secured Convertible  Note formerly owned by Brentwood Capital
Corp.  The  amount including accrued interest due under the note at March 31,
2007 is $2,334,649, which  may be converted  into common stock at the rate of
$0.01  per  share.  If  Midwest  converted  that note  into  its common share
equivalent  at  March  31, 2007,  Midwest's  ownership  of  the Company would
increase to 83.3%.

                                         7
<PAGE>

In  connection  with  its  ongoing  support  of  the  Registrant's efforts to
reorganize,  Midwest  has  advanced an  aggregate  of  $4,789,117 to fund its
activities through and including the end of this fiscal quarter. At March 31,
2007, the indebtedness to Midwest was as follows:

     6% Secured Convertible Note             $2,334,649
     Working capital advances                 2,454,468
                                             ----------
                                             $4,789,117
                                             ==========
The Registrant  intends to settle its aggregate obligations to Midwest in the
course  of  its planned  reorganization  with a  profitable  privately  owned
business (see Note 7 and 8).

Note 4 - Per Share Results

The  common  share  equivalents  associated  with the Registrant's issued and
outstanding  convertible  notes  and  Preferred  Stock  were  not included in
computing per share results as their effects were anti-dilutive.

Note 5  - Income Taxes (Benefits)

At December 31, 2006, the Registrant  had available approximately $37,600,000
of net operating  loss carry-forwards, which expire between December 31, 2008
and  December  31, 2022, that  may be used  to reduce  future taxable income.
Federal income  tax regulations  require the  Company's continued  compliance
with  change  in  control  and  other  guidelines  which,  if  not  met,  may
significantly reduce the Company's ability to utilize its loss carry-forward.

Note 6 - Series B, D and E Preferred Stock

Pursuant to  the provisions  of their  respective indentures, the Series B, D
and E  Preferred  Stock are  entitled to receive a  redemption premium of 12%
annually.  The provisions of the Series B, D and E Preferred Stock also allow
the holders  to redeem  their shares  upon the occurrence  of certain  events
including the Registrant's  inability to issue  free trading common  stock to
such holders because the shares have not been registered under the Securities
Act.  During such periods  of non-compliance, the Series B, D and E Preferred
indentures entitle their holders to specified penalties. As the effectiveness
of   a  registration  statement  under  the  Securities  Act  is  outside  of
Registrant's  control,  the Series  B, D and E Preferred Stock, together with
accrued  premium  and  penalties, have  been  classified  on the Registrant's
balance sheet at March 31, 2007 and December 31, 2006, as a liability.

Note 7 - Going Concern

The Registrant's  condensed 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.

                                      8
<PAGE>


As  shown  in  the  accompanying  financial  statements,  the  Registrant had
negative  working capital at  March 31, 2007, of $(35,536,144).  In addition,
the Registrant  has  incurred an accumulated deficit of $(50,609,523) through
March 31,  2007.  The  Registrant is dependent upon the efforts of Midwest to
fund its continued survival.  The Registrant's ability to continue to receive
this  level  of  support  from  Midwest is uncertain. The condensed financial
statements  do  not  include  any adjustments  that might be necessary if the
Registrant is unable to continue as a going concern (see Note 6 and 8).

Note 8 - Bankruptcy Proceedings

On August 28, 2006 the Company  reported on Form 8-K that it had been served,
on August 28, 2006,  with  notice  that  three  of  its  creditors  filed  an
Involuntary Petition  for  relief under Chapter 7 of the U.S. Bankruptcy Code
in  the  United  States  Court  for  the  Western  District  of  Kentucky  in
Louisville, KY on August 23, 2006 (Case Number 06-32184).  The Company has 20
days from the date of  service to examine  the veracity of the  claims of the
three  petitioners,  of which one is  Midwest, and  respond  to the  Petition
before the Bankruptcy Court.

On  September 18, 2006, we responded  to the Petition  acknowledging  that we
were  indebted to the Petitioners.  However, the  Company has been paying its
creditors  as agreed  or  is  seeking an  agreeable  basis for  payment  with
remaining creditors. To that extent, the Company has requested the Bankruptcy
Court supervision sought by Petitioners  be pursuant to Chapter 11 instead of
Chapter 7 of the  Bankruptcy Code.  On October 30, 2006, the Bankruptcy Court
approved our request.

We  have developed  a plan of  reorganization  that will  be offered  to  our
creditors  during the  three months  ended June 30, 2007, which  supports our
mission  to identify and combine with a profitable, privately owned business.
The  Company  continues  to   have  no   reason  to  believe  that  Midwest's
participation in the involuntary petition precludes its  continued support of
our efforts.

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

Plan of Operation

The  Registrant  does  not have  any  capital  resources. Consistent with the
inability  to  continue  its  failed freight transportation services business
beyond  November 2000,  and  its  subsequent  disposition  of  its  remaining
interest  in that operation in connection with funding of the GE Credit Corp.
settlement  in  September  2002, the Registrant's principal activity has been
centered in resolving the claims of its former creditors so it may seek a new
business  combination.  In  this  connection,  Midwest  has agreed to provide
Registrant with reasonable legal, accounting and administrative  resources to
resolve  its affairs while it conducts  its search for a business combination
candidate.

In  connection  with  resolving  its affairs, the Company has  quantified its
remaining  liability  for  claims  and  litigation  arising  from  its failed
transportation  business  to approximate  $1,874,845 at  March 31, 2007.  The
adequacy  of this liability is reviewed quarterly by management.  As a result
of the Company's pending bankruptcy proceedings, any remaining claims will be
dealt with in an orderly fashion under court supervision (see Note 8).

                                       9
<PAGE>


Off-Balance Sheet Arrangements

During  the  three  months ended  March 31, 2007, we had no off-balance sheet
arrangements that have or are  reasonably likely to have a  current or future
effect  on the Company's financial condition, changes in financial condition,
revenues or expenses, results  of operations, liquidity, capital expenditures
or capital resources that is material to investors.

Forward Looking Statements

The following  discussion  contains  forward-looking statements regarding the
Registrant,  its  business,  prospects  and  results  of  operations that are
subject  to certain  risks and uncertainties posed by many factors and events
that  could cause the Registrant's  actual business, prospects and results of
operations  to  differ materially  from those that may be anticipated by such
forward-looking  statements.  Factors  that may  affect such  forward-looking
statements  include, without limitation, the  Registrant's ability to resolve
the affairs of its creditors and other investors; or to locate and thereafter
negotiate and  consummate a business  combination with a profitable privately
owned company.

When  used  in  this  discussion,  words  such as  "believes," "anticipates,"
"expects," "intends,"  and  similar  expressions  are  intended  to  identify
forward-looking  statements,  but are not the  exclusive means of identifying
forward-looking  statements.  Readers  are  cautioned   not  to  place  undue
reliance on these forward-looking statements, which speak only as of the date
of  this  report.  The  Registrant  undertakes  no  obligation  to revise any
forward-looking  statements  in order to reflect events or circumstances that
may subsequently  arise.  Readers are urged  to carefully review and consider
the  various  disclosures made  by us in this report and other  reports filed
with the  SEC  that attempt  to advise  interested  parties  of the risks and
factors that may affect the Registrant's business.

Discussion and Analysis of the Three Months Ended March 31, 2007 and 2006:

Revenue - As a direct result of  the Registrant's  inability to  continue its
failing freight  transportation services beyond November 2000, the Registrant
had no revenues  during either the three  months ended March 31, 2007 ("3M7")
or the three months ended March 31, 2006 ("3M6").  The  Registrant  continues
working  through the  resolution  of its outstanding indebtedness, claims and
litigation.

Expenses and Income Taxes - Operating expenses for 3M7 were $718,239 compared
to  $715,836  for  3M6.   This  level  of  expenses  is  consistent  with the
Registrant's strategy of redirecting its focus toward becoming a candidate to
acquire  or  merge  with  a  profitable,  privately-held  business operation.
Accordingly,  the Registrant's recurring administrative expenses include: (i)
accrued  interest  on its  defaulted notes and accrued  premium and penalties

                                      10
<PAGE>


relating  to its  Series B, D and  E preferred  stock, (ii) professional fees
(legal  and accounting) and management fees associated with resolution of the
Registrant's affairs  with its former creditors and investors, maintenance of
reporting requirements and good  standing, (iii) ancillary expenses, and (iv)
minimum franchise taxes.

Net Loss - As  a result  of the  foregoing, the  Registrant experienced a net
loss of $(718,239) for 3M7 compared to a net loss of $(715,836) for 3M6. When
related  to the weighted  average number of  common shares outstanding during
each period, per share results were a net loss of $(0.01) for both periods.

Liquidity and Capital Resources

The  Registrant  is  entirely  dependent  upon: (i) Midwest providing it with
certain  advisory services in connection with resolution of its affairs; (ii)
Midwest's  willingness  to  provide  the  Registrant  with certain office and
administrative  facilities  and  to  fund virtually  all its settlements with
creditors; and (iii) the Registrant's successful implementation of a business
combination with a  profitable operating company.  There can be no assurances
that  Midwest  will be  successful in  resolving  all or substantially all of
Registrant's affairs, that Midwest will fund any further settlements, or that
the combined  efforts of Midwest and the Registrant will lead to a successful
business combination.

Nonetheless, Midwest has advanced the Registrant $4,789,117 through March 31,
2007, of  which $103,784 (inclusive  of $34,502 accrued  interest during 3M7)
evidences its continued support during the current period.

Item 3.	Controls and Procedures

(a) Evaluation of Disclosure Controls and Procedures
    ------------------------------------------------
The Company's Chief Executive Officer and Chief Financial Officer carried out
an evaluation of  the effectiveness of the  Company's disclosure controls and
procedures (as defined in the Securities Exchange Act of 1934 Rules 13a-15(e)
or 15d-15(e)) as of  March 31, 2007, as required by paragraph (b) of Exchange
Act Rules 13a-15 or 15d-15.   Based upon this evaluation, the CEO and CFO has
concluded  that  as of March 31, 2007, the  Company's disclosure controls and
procedures  are effective  to provide  reasonable assurance  that information
required to be disclosed  by the Company in  reports that it files or submits
under  the  Exchange  Act  is  recorded,  processed, summarized and reported,
within the  time  periods  specified in  the Commission's rules and forms and
that information required to be  disclosed by the Company in the reports that
it files or submits under the Exchange Act is accumulated and communicated to
its  management,  including  its  principal  financial  officers, or  persons
performing  similar  functions, as  appropriate  to  allow  timely  decisions
regarding required disclosures.

                                       11
<PAGE>


(b) Changes in Internal Controls
--------------------------------
The  Registrant  made  no  significant changes in its internal controls or in
other  factors that  could significantly  affect these controls subsequent to
the date of the evaluation of those controls by the Chief Executive and Chief
Financial officer.

PART II - OTHER INFORMATION

ITEM 6. EXHIBITS

       31.1 - Certification Pursuant to Section 302 of the Sarbanes-Oxley Act
              of 2002
       31.2 - Certification Pursuant to Section 906 of the Sarbanes-Oxley Act
              of 2002

SIGNATURES

In  accordance with  Section 13 or 15(d)  of the Exchange Act, the Registrant
has  caused  this  report to  be signed  on its  behalf  by the  undersigned,
thereunto duly authorized.

American Business Corporation

By:   /s/  Anthony R. Russo
    ------------------------
Chief Executive Officer, and
Chief Financial Officer


Dated:  June 15, 2007


                                    12
<PAGE>


                               EXHIBIT 31.1

                      AMERICAN BUSINESS CORPORATION

                  CERTIFICATIONS PURSUANT TO SECTION 302
                     OF THE SARBANES-OXLEY ACT OF 2002


I, Anthony R. Russo certify that:

1. I have reviewed  this quarterly report on Form 10-QSB of American Business
Corporation;

2. Based on my knowledge, this report does not contain any untrue   statement
of  a  material  fact or omit  to state a material fact necessary to make the
statements made, in  light of  the circumstances  under which such statements
were made, not misleading with respect to the period covered by this report;

3. Based  on  my  knowledge,  the  financial  statements, and other financial
information  included in this report, fairly present in all material respects
the  financial  condition,  results  of  operations  and  cash  flows  of the
registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and  maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
registrant and have:

   a) Designed  such  disclosure  controls  and  procedures, or  caused  such
disclosure  controls  and procedures  to be designed under my supervision, to
ensure  that material  information  relating to the registrant, including its
consolidated  subsidiaries,  is  made  known  to  me  by  others within those
entities, particularly  during  the period in  which this quarterly report is
being prepared; and

   b) Evaluated the effectiveness of the registrant's disclosure controls and
procedures   and   presented   in   this  report  my  conclusions  about  the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

   c) Disclosed  in  this  report  any  change  in  the registrant's internal
control  over  financial reporting that occurred during the registrant's most
recent fiscal quarter  (the registrant's fourth fiscal quarter in the case of
an annual  report) that has  materially affected, or is  reasonably likely to
materially affect, the registrant's internal control over financial reporting.

5. I have disclosed, based on  my most recent  evaluation of internal control
over  financial  reporting,  to  the  registrant's  auditors  and  the  audit
committee  of the registrant's board of  directors (or persons performing the
equivalent functions):

                                      13
<PAGE>

   a)  All significant  deficiencies and material weaknesses in the design or
operation of internal control over financial  reporting  which are reasonably
likely  to  adversely  affect  the  registrant's  ability to record, process,
summarize and report financial information; and

   b) Any fraud, whether or  not  material, that involves management or other
employees  who have  a significant  role in the registrant's internal control
over financial reporting.


Dated:  June 15, 2007

/s/     Anthony R. Russo
   -----------------------
Chief Executive Officer
and Chief Financial Officer


                                      14

<PAGE>


                                 EXHIBIT 32.1

                        AMERICAN BUSINESS CORPORATION

                    CERTIFICATION PURSUANT TO SECTION 906
                      OF THE SARBANES-OXLEY ACT OF 2002



In  connection with  the Quarterly Report of American Business Corporation on
Form 10-QSB for the quarterly period ended March 31, 2007,  as filed with the
Securities  and  Exchange Commission  on  June  15, 2007 (the  "Report"), the
undersigned,  in  the  capacities  and  on  the  date indicated below, hereby
certifies pursuant to  18 U.S.C. section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies  with requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

(2) The information  contained in the Report fairly presents, in all material
respects,  the  financial  condition  and  results  of operations of American
Business Corporation.

Date:  June 15, 2007


/s/     Anthony R. Russo
    ----------------------
Chief Executive Officer
and Chief Financial Officer

                                     15

<PAGE>