**UNITED      STATES **

**SECURITIES      AND EXCHANGE COMMISSION **

**WASHINGTON,      D.C.20549**

**FORM      10-KSB**

**ANNUAL      REPORT PURSUANT TO SECTION 13 OR 15(d)**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

**FOR      FISCAL YEAR ENDED DECEMBER 31, 2006. **

*Commission      File Number *

**SMARTS      OIL AND GAS, INC.**

| Nevada                                                        | 20-4028175                                       |
|---------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation) | (IRS                Employer Identification No.) |

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**SMARTS      OIL AND GAS, INC.FORM 10-KSB REPORT INDEX**

| **Title**                                                                                                                                                                        | **Page                No.** |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------|
| Part I                                                                                                                                                                           |                        |
| Item 1. Description                of Business                                                                                                                                   | 3                           |
| Item 2. Description                of Property                                                                                                                                   | 12                          |
| Item 3. Legal                Proceedings                                                                                                                                         | 12                          |
| Item 4. Submission                of Matters to a Vote of Securities Holders                                                                                                     | 12                          |
| Part II.                                                                                                                                                                         |                        |
| Item 5. Market                for                Common Equity and Related Stockholder Matters                                                                                   | 13                          |
| Item 6. Management’s                Discussion and Analysis of Financial Condition and Results of Operations                                                               | 13                          |
| Item 7. Financial                Statements                                                                                                                                      | 17                          |
| Item 8. Changes                in                and Disagreements with Accountants on Accounting and Financial Disclosures                                                      | 28                          |
| Item 8A. Controls                and Procedures                                                                                                                                  | 28                          |
| Part III.                                                                                                                                                                        |                        |
| Item 9. Directors,                Executive Officers, Promoters, Control Persons and Corporate Governance;                Compliance with Section 16(a) of the Exchange Act | 28                          |
| Item 10.Executive                Compensation                                                                                                                                    | 29                          |
| Item 11. Security                Ownership of Certain Beneficial Owners and Management                                                                                           | 30                          |
| Item 12. Certain                Relationships and Related Transactions, and Director Independence                                                                                | 30                          |
| Item 13. Exhibits                                                                                                                                                                | 30                          |
| Item 14. Principal                Accountant Fees and Services                                                                                                                   | 31                          |
|                                                                                                                                                                             |                        |
| Signatures                                                                                                                                                                       | 31                          |
| Index to                Exhibits                                                                                                                                                 | 32                          |

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**PART      I**

| **•** | *the level                of                utilization of our pipelines;*                                                                                                                                                                                                                 |
|-------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **•** | *availability                and                cost of capital;*                                                                                                                                                                                                                          |
| **•** | *actions                or                inactions of third party operators for properties where we have an                interest;*                                                                                                                                                     |
| **•** | *the risks                associated with exploration;*                                                                                                                                                                                                                                    |
| **•** | *the level                of                production from oil and gas properties that we have interests                in;*                                                                                                                                                              |
| **•** | *gas and                oil price                volatility;*                                                                                                                                                                                                                              |
| **•** | *uncertainties                in                the estimation of proved reserves, in the projection of future rates                of                production, the timing of development expenditures and the amount                and                timing of property abandonment;* |
| **•** | *regulatory                developments; and*                                                                                                                                                                                                                                              |
| **•** | *general                economic                conditions.*                                                                                                                                                                                                                               |

**Item 1.      Description of Business**

*Company      Strategy*

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| **•** | the level of                domestic production;                                                                                                                                                                                                                                                      |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **•** | actions taken                by                foreign oil and gas producing nations;                                                                                                                                                                                                                 |
| **•** | the availability                of                pipelines with adequate capacity;                                                                                                                                                                                                                   |
| **•** | lightering,                transshipment and other means of transportation;                                                                                                                                                                                                                           |
| **•** | the availability                and                marketing of other competitive fuels;                                                                                                                                                                                                              |
| **•** | fluctuating                and                seasonal demand for oil, natural gas and refined products; and                                                                                                                                                                                          |
| **•** | the extent of                governmental regulation and taxation (under both present and future                legislation) of the production, importation, refining, transportation,                pricing, use and allocation of oil, gas, refined products and alternative                fuels. |

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|   | **•** |   | most of our                competitors have greater financial resources than we do, which gives                them                better access to capital to acquire assets; and                                                                                                                                                                                  |
|--------|-------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | **•** |   | we often establish                a                higher standard for the minimum projected rate of return on invested                capital than some of our competitors since we cannot afford to absorb                certain risks. We believe this puts us at a competitive disadvantage                in                acquiring oil and gas properties. |

|   | **•** |   | weather conditions                in the United States;                                         |
|--------|-------------|--------|-------------------------------------------------------------------------------------------------|
|   | **•** |   | the condition                of the                United States economy;                       |
|   | **•** |   | the actions                of the                Organization of Petroleum Exporting Countries; |
|   | **•** |   | governmental                regulation;                                                         |
|   | **•** |   | political stability                in the Middle East, South America and elsewhere;             |
|   | **•** |   | the foreign                supply                of oil and natural gas;                        |
|   | **•** |   | the price of                foreign                imports; and                                 |
|   | **•** |   | the availability                of                alternate fuel sources.                       |

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|   | **•** |   | reducing the                exploration for and development of oil and gas reserves;                               |
|--------|-------------|--------|--------------------------------------------------------------------------------------------------------------------|
|   | **•** |   | increasing our                dependence on external sources of capital to meet our cash needs;                and |
|   | **•** |   | generally impairing                our ability to obtain needed capital.                                           |

|   | **•** |   | the quality                and                quantity of available data;                |
|--------|-------------|--------|------------------------------------------------------------------------------------------|
|   | **•** |   | the interpretation                of that data;                                          |
|   | **•** |   | the accuracy                of                various mandated economic assumptions; and |
|   | **•** |   | the judgment                of the                persons preparing the estimate.        |

|   | **•** |   | inadvertently                becoming subject to liabilities of the acquired company that were                unknown                to us at the time of the acquisition, such as later asserted litigation                matters or tax liabilities; |
|--------|-------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | **•** |   | the difficulty                of                assimilating operations, systems and personnel of the acquired businesses;                and                                                                                                           |
|   | **•** |   | maintaining                uniform                standards, controls, procedures and                policies.                                                                                                                                          |

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|   | **•** |   | pipeline                ruptures;                                                                                                                    |
|--------|-------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | **•** |   | sudden violent                expulsions of oil, gas and mud while drilling a well, commonly referred                to                as a blowout; |
|   | **•** |   | a cave in and                collapse of the earth’s structure surrounding a well, commonly referred to                as cratering;           |
|   | **•** |   | explosions;                                                                                                                                          |
|   | **•** |   | fires;                                                                                                                                               |
|   | **•** |   | pollution;                and                                                                                                                        |
|   | **•** |   | Other environmental                risks.                                                                                                            |

|   | **•** |   | require the                acquisition of a permit before operations can be commenced;                                                                                                                 |
|--------|-------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | **•** |   | restrict the                types,                quantities and concentration of various substances that can be released                into the environment from drilling and production activities; |
|   | **•** |   | limit or prohibit                drilling and pipeline activities on certain lands lying within wilderness,                wetlands and other protected areas;                                         |
|   | **•** |   | require remedial                measures to mitigate pollution from former operations, such as plugging                abandoned wells and abandoning pipelines; and                                   |
|   | **•** |   | impose substantial                liabilities for pollution resulting from our                operations.                                                                                              |

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**Back-in After      Payout Interest. **

**Bbl. **

**Bcf. **

**Btu or British      Thermal Unit. **

**Condensate.**

**Development Well.      **

**Exploratory Well.      **

**Field. **

**Leasehold      Interest. **

**Mbbls.**

**Mcf. **

**Mcfe. **

**MMbtu.**

**MMcf. **

**MMcfe.**

**Net Revenue      Interest. **

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**Nonoperating      Working Interest. **

**Overriding      Royalty. **

**Prospect.**

**Proved Developed      Reserves. **

**Proved Developed      Producing. **

**Proved Developed      Non-producing. **

**Proved Reserves.      **

**Proved Undeveloped      Reserves. **

**Reversionary      Interest. **

**Royalty Interest.      **

**Undivided      Interest. **

**Working interest.      **

**Item 2. Description of      Property**

**Item 3. Legal      Proceedings**

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

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**PART      II**

**Item 5. Market      for      Common Equity and Related Stockholder Matters****Market Price for      Common Stock**

| Quarter Ended      | High  | Low   |
|--------------------|-------|-------|
| December 31, 2006  | $0.35 | $0.13 |
| September 30, 2006 | $0.72 | $0.10 |
| June 30, 2006*     | N/A   | N/A   |

**Item 6. Management’s      Discussion and Analysis of Financial Condition and Results of      Operations**

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*Recent Developments*

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**Item 7. Financial      Statements**

|                                                                                          | **Page** |
|-----------------------------------------------------------------------------------------------|----------|
| Report of Independent Registered                Public                Accounting Firm         | F-1      |
| Balance Sheet at December 31,                2006                                             | F-2      |
| Statement of Income Years Ended December                31, 2006 and 2005                     | F-3      |
| Statement of Stockholders’ Equity Years                Ended December 31, 2006 and 2005 | F-4      |
| Statement of Cash Flows Years Ended                December 31, 2006 and 2005                 | F-5      |
| Notes to financial Statements                                                                 | F-6      |

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**Report      of Independent Registered Public Accounting      Firm**

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| **Smarts                Oil and Gas, Inc.**                                                                                                                                                                 |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Balance                Sheet**                                                                                                                                                                            |
| **Years                Ended December 31, 2006 and                2005**                                                                                                                                    |
|                                                                                                                                                                                                        |   |   |
|                                                                                                                                                                                                        | **2006** | **2005** |
| **ASSETS**                                                                                                                                                                                                  |
| **Current Assets:**                                                                                                                                                                                         |   |   |
| Cash                                                                                                                                                                                                        | $44,149 | $5,000 |
| Accounts receivable                                                                                                                                                                                         | - | - |
| Note Receivable - Related Party                                                                                                                                                                             | 19,531 | - |
| Other Current Assets                                                                                                                                                                                        | - | 10,000 |
| Total Current Assets                                                                                                                                                                                        | 63,680 | 15,000 |
|                                                                                                                                                                                                        |   |   |
| **Property and Equipment,                net**                                                                                                                                                              | - | - |
|                                                                                                                                                                                                        |   |   |
|                                                                                                                                                                                                        |   |   |
| **Other Assets:**                                                                                                                                                                                           |   |   |
| Oil and gas Properties                                                                                                                                                                                      | 545,596 | - |
| Total other assets                                                                                                                                                                                          | 545,596 | - |
|                                                                                                                                                                                                        |   |   |
| **Total Assets**                                                                                                                                                                                            | **609,276** | **15,000** |
|                                                                                                                                                                                                        |   |   |
|                                                                                                                                                                                                        |   |   |
| **LIABILITIES AND STOCKHOLDERS'                EQUITY (DEFICIT)**                                                                                                                                           |
| **Current                Liabilities:**                                                                                                                                                                     |   |   |
| Accounts payable                                                                                                                                                                                            | - | - |
| Accrued liabilities                                                                                                                                                                                         | - | - |
| Total Current Liabilities                                                                                                                                                                                   | - | - |
|                                                                                                                                                                                                        |   |   |
| **Long term                Liabilities**                                                                                                                                                                    | - | - |
|                                                                                                                                                                                                        |   |   |
|                                                                                                                                                                                                        |   |   |
| **Stockholders' Equity                (Deficit):**                                                                                                                                                          |   |   |
| Common stock at $0.0001 par value;                100,000,000 shares authorized; issued and outstanding: December 31,                2006 -                24910,000; December 31, 2005 - 90,000,000 shares | 2,491 | 9,000 |
| Additional paid-in capital                                                                                                                                                                                  | 661,009 | 23,500 |
| Accumulated deficit                                                                                                                                                                                         | (54,224) | (17,500) |
| Stockholders’ Equity                                                                                                                                                                                  | 609,276 | 15,000 |
|                                                                                                                                                                                                        |   |   |
| **Total Liabilities and                Stockholders' Equity (Deficit)**                                                                                                                                     | **$609,276** | **$15,000** |
|                                                                                                                                                                                                        |   |   |
| See                accompanying notes                                                                                                                                                                       |

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| **Smarts                Oil and gas, Inc.**                                        |
|------------------------------------------------------------------------------------|
| **Statement                of Operation**                                          |
| **For                the Years Ended December 31, 2006 and                2005**   |
|                                                                               |   |   |
|                                                                               | **2006** | **2005** |
|                                                                               |   |   |
| Revenue                                                                            | $- | $- |
| Cost of Revenue                                                                    | - | - |
| Gross Profit                                                                       | - | - |
|                                                                               |   |   |
| Operating Expenses:                                                                |   |   |
| General and Administrative                                                         | 28,181 | 1,500 |
| Professional Fees                                                                  | 9,090 | 13,000 |
| Miscellaneous Expense                                                              | 1,232 | 3,000 |
| Total Operating Expenses                                                           | 38,503 | 17,500 |
|                                                                               |   |   |
| Other Income (Expense):                                                            |   |   |
| Interest Income                                                                    | 1,779 | - |
| Total Other Income (Expense)                                                       | 1,779 | - |
|                                                                               |   |   |
|                                                                               |   |   |
|                                                                               |   |   |
| Net Income (Loss)                                                                  | $(36,724) | $(17,500) |
|                                                                               |   |   |
| Basic and diluted loss per share                                                   | $(0.00) | $(0.00) |
|                                                                               |   |   |
| Weighted average number of common                shares                outstanding | 67,950,972 | 90,000,000 |
|                                                                               |   |   |
| See                accompanying notes                                              |

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| **Smarts                Oil and Gas, Inc.**                                      |
|----------------------------------------------------------------------------------|
| **Statement                of Changes in Stockholders'                Equity**   |
| **For                the Years Ended December 31, 2006 and                2005** |
|                                                                             |   |   |   |   |   |
|                                                                             | **Common                Stock** |   |   |   |
|                                                                             | **Shares** | **Amount** | **Paid-in                Capital** | **Accumulated                Deficit** | **Total** |
| **Balance, December 6,                2005**                                     | **-** | **$-** | **$-** | **$-** | **$-** |
| Issuance of common stock for                cash                                 | 90,000,000 | 9,000 | 23,500 | - | 32,500 |
| Net loss                                                                         | - | - | - | (17,500) | (17,500) |
| **Balance, December 31,                2005**                                    | **90,000,000** | **9,000** | **23,500** | **(17,500)** | **15,000** |
| Sale of common stock                                                             | 6,310,000 | 631 | 630,369 | - | 631,000 |
| Retirement of common stock                                                       | (71,400,000) | (7,140) | 7,140 | - | - |
| Net loss                                                                         | - | - | - | (36,724) | (36,724) |
| **Balance, December 31,                2006**                                    | **24,910,000** | **$2,491** | **$661,009** | **$(54,224)** | **$609,276** |
|                                                                             |   |   |   |   |   |
| See                accompanying notes                                            |

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| **Smarts                Oil and Gas, Inc.**                                                                  |
|--------------------------------------------------------------------------------------------------------------|
| **Statement                of Cash Flows**                                                                   |
| **Years                ended December 31, 2006 and                2005**                                     |
|                                                                                                         |   |   |
|                                                                                                         | **2006** | **2005** |
| **Cash Flows From Operating                Activities**                                                      |   |   |
| Net loss                                                                                                     | $(36,724) | $(17,500) |
| Adjustments to reconcile net loss                to net                cash flows from operating activities: |   |   |
| Depreciation                                                                                                 | - | - |
| Changes in operating assets and                liabilities:                                                  |   |   |
| Prepaid and other assets                                                                                     | 10,000 | (10,000) |
| Accounts Payable                                                                                             |   |   |
| Note receivable - related party                                                                              | (19,531) | - |
| Total adjustments                                                                                            | (9,531) | -10,000 |
|                                                                                                         |   |   |
| Net cash flows from operating                activities                                                      | (46,255) | (27,500) |
|                                                                                                         |   |   |
| **Cash Flows From Investing                Activities**                                                      |   |   |
| Purchases of property and                equipment                                                           | - | - |
| Net cash flows from investing                activities                                                      | (545,596) | - |
|                                                                                                         |   |   |
| **Cash Flows From Financing                Activities**                                                      |   |   |
| Proceed from (paydowns of) related                party                notes payable                         |   |   |
| Proceeds from sale of common                stock                                                            | 631,000 | 32,500 |
|                                                                                                         | - | - |
| Net cash provided by financing                activities                                                     | 631,000 | 32,500 |
|                                                                                                         |   |   |
| **Net Change in                Cash**                                                                        | 39,149 | 5,000 |
|                                                                                                         |   |   |
| **Cash, Beginning of the                Period**                                                             | 5,000 | - |
|                                                                                                         |   |   |
| **Cash, End of the                Period**                                                                   | $44,149 | $5,000 |
|                                                                                                         |   |   |
| See                accompanying notes                                                                        |

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**Smarts      Oil and Gas, Inc.**

**Notes      to Financial Statements**

**Note A. Nature      of      Operations and Basis of Presentation**

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**Note A. Nature      of      Operations and Basis of Presentation (Continued)**

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**Note A. Nature      of      Operations and Basis of Presentation (Continued)**

**Note B - Income      Taxes**

**Note C- Related      Party Transactions**

**Note D - Cash      Flow      Supplemental Information**

**Note E - Other      Assets**

**Note F -      Stockholders’ Equity**

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**Note F –Stockholders      Equity (Continued)**

**Note G -      Commitments and Contingencies**

**Note H -      Subsequent Events**

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**Item 8. Changes in and      Disagreements with Accountants on Accounting and Financial      Disclosures**

**Item 8A. Controls and      Procedures**

**Evaluation of Disclosure Controls      and      Procedures**

**Changes in Internal Controls over      Financial Reporting**

**PART      III**

**Item 9 Directors,      Executive Officers, Promoters, Control Persons and Corporate Governance;      Compliance with Section 16(a) of the Exchange Act**

Additional      information required by this Item 9 concerning directors and executive officers      of the Company appears under the heading “Executive Officers of the Registrant”in this report. 

| **Name**            | **Age** | **Position**                                     |
|---------------------|---------|--------------------------------------------------|
| Daniel Seifer       | 31      | Chief Executive Officer,                Chairman |
| Don Quarterman, Jr. | 38      | Chief Financial Officer,                Director |
| Eddie McGarraugh    | 61      | Director                                         |
| Brian Ramsey        | 31      | Chief Executive                Officer           |

**Daniel      Seifer**** Mr. Seifer joined Smarts as an officer on**

**Don Quarterman,      Jr. **

**Eddie      McGarraugh –**

----

**Brian      Ramsey.**

**Item 10. Executive      Compensation**

***Executive      Compensation***

**Summary      Compensation Table **

|                               |     | **Annual                Compensation** | **Long                Term Compensation Awards** |                                             |                                      |
|------------------------------------|----------|----------------------------------------|--------------------------------------------------|--------------------------------------------------|-------------------------------------------|
|                               | **Year** | **Salary**                             | **Bonus**                                        | **Securities                Underlying Options** | **All                Other Compensation** | **Total                Compensation** |
|                               |     |                                   |                                             |                                             |                                      |   |
| Daniel                Seifer, CEO  | 2005     | -                                      | -                                                | -                                                | -                                         | - |
|                               | 2006     | -                                      | -                                                | -                                                | -                                         | - |
|                               |     |                                   |                                             |                                             |                                      |   |
| Don                Quarterman, CFO | 2005     | -                                      | -                                                | -                                                | -                                         | - |
|                               | 2006     | -                                      | -                                                | -                                                | -                                         | - |
|                               |     |                                   |                                             |                                             |                                      |   |
| Brian                Ramsey, CEO   | 2005     | -                                      | -                                                | -                                                | -                                         | - |
|                               | 2006     | -                                      | -                                                | -                                                | -                                         | - |

***Option Grants During Last Fiscal      Year***

***Employment Agreements***

***Compensation of Directors***

|                               | **Year** | **Fees                Earned or Paid in Cash** | **Options                Awarded**           | **All                Other Compensation** | **Total** |
|------------------------------------|----------|------------------------------------------------|----------------------------------------------|-------------------------------------------|-----------|
| Daniel                Seifer       | 2005     |                  $-                       |        $- | $-                                        | $-        |
|                               | 2006     | -                                              | -                                            | -                                         | -         |
|                               |     |                                           |                                         |                                      | -         |
| Don                Quarterman, Jr. | 2005     | -                                              | -                                            | -                                         | -         |
|                               | 2006     | -                                              | -                                            | -                                         | -         |
|                               |     |                                           |                                         |                                      | -         |
| Eddie                McGarraugh    | 2005     | -                                              | -                                            | -                                         | -         |
|                               | 2006     | -                                              | -                                            | -                                         | -         |
|                               |     |                                           |                                         |                                      | -         |
| Brian                Ramsey        | 2005     | -                                              | -                                            | -                                         | -         |
|                               | 2006     | -                                              | -                                            | -                                         | -         |

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**Item 11. Security      Ownership of Certain Beneficial Owners and Management**

| **Title                of Class** | **Name                and Address of Beneficial                Owner**                                                                   | ** Amount                of Beneficial Ownership** | ** Percent                of Class** |
|-----------------------------------|------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------|-------------------------------------------|
| Common Stock                      | Daniel Seifer(1)Smarts                Oil & Gas,Inc.4128                Merriman LoopHowell,                MI 48843                 | 12,402,700                                              | 49.79%                                    |
| Common Stock                      | Don Quarterman, JrSmarts                Oil & Gas, Inc.4128                Merriman LoopHowell,                MI 48843              | 500,000                                                 | 1.60%                                     |
| Common Stock                      | Eddie                McGarraughSmarts                Oil & Gas, Inc.4128                Merriman LoopHowell,                MI 48843 | -                                                       | -%                                        |
| Common Stock                      | All Officers and Directors as a                Group                                                                                     | 12,902,700                                              | 51.80%                                    |

**Item 12. Certain      Relationships and Related Transactions, and Director      Independence**

**Item 13. Exhibits**

| **No.** | **Description**                                                                                    |
|---------|----------------------------------------------------------------------------------------------------|
| 3.1     | Articles of Incorporation (1)                                                                      |
| 3.2     | Bylaws of the Company (2)                                                                          |
| 4.1     | Specimen Stock Certificate                (3)                                                      |
| 31.1    | Certification of Chief Executive                Officer                pursuant to Rule 13a-14(a). |
| 31.2    | Certification of Chief Financial                Officer                pursuant to Rule 13a-14(a). |
| 32.1    | Certification pursuant to 18 U.S.C.                Section 1350.                                   |

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**Item 14. Principal      Accountant Fees and Services**

|                                | **2006**   | **2005** |
|-------------------------------------|------------|----------|
| Audit Fees                          | $3,000     | $-       |
| Audited Related                Fees | -          | -        |
| Tax Fees                            | -          | -        |
| **Total                Fees**       | **$3,000** | **-**    |

**SIGNATURES**

| Dated April 16, 2007 | *By: Daniel                Seifer*                    |
|----------------------|-------------------------------------------------------|
|                 | Daniel Seifer, Chief Executive                Officer |

| **Signature**                            | **Title**                                           | **Date**       |
|------------------------------------------|-----------------------------------------------------|----------------|
| */s/ Daniel Seifer*                      |                                                | April 16, 2007 |
| Daniel Seifer                            | Chief Executive Officer and                Director |           |
|                                     |                                                |           |
| */s/ Don Quarterman,                Jr.* |                                                | April 16, 2007 |
| Don Quarterman, Jr.                      | Chief Financial Officer and                Director |           |
|                                     |                                                |           |
| */s/ Eddie                McGarraugh*    |                                                | April 16, 2007 |
| Eddie McGarraugh                         | Director                                            |           |

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**Exhibit Index**

| **No.** | **Description**                                                                                    |
|---------|----------------------------------------------------------------------------------------------------|
| 3.1     | Articles of Incorporation (1)                                                                      |
| 3.2     | Bylaws of the Company (2)                                                                          |
| 4.1     | Specimen Stock Certificate                (3)                                                      |
| 31.1    | Certification of Chief Executive                Officer                pursuant to Rule 13a-14(a). |
| 31.2    | Certification of Chief Financial                Officer                pursuant to Rule 13a-14(a). |
| 32.1    | Certification pursuant to 18 U.S.C.                Section 1350.                                   |

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