| MILLER      INDUSTRIES, INC.                               |
|------------------------------------------------------------|
| (Exact      Name of Registrant as Specified in itsCharter) |

| Florida                                                                 |   | 59-0996356                                    |
|-------------------------------------------------------------------------|--------|-----------------------------------------------|
| (State      or Other Jurisdiction ofIncorporation      or Organization) |   | (I.R.S.      EmployerIdentification      No.) |

| 16295      N.W. 13th      Avenue, Miami,  Florida  33169 |
|------------------------------------------------------------------------------|
| (Address      of Principal ExecutiveOffices                                  |

| (305)      621-0501                                     |
|---------------------------------------------------------|
| (Registrant's      telephone number, including areacode |

| Not      Applicable                                                                         |
|---------------------------------------------------------------------------------------------|
| (Former      Name, Former Address and Former FiscalYear,      if Changed Since Last Report) |

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|                            |                                                                                            | Page No. |
|---------------------------------|-------------------------------------------------------------------------------------------------|---------------|
|                            |                                                                                            |          |
| PART      I:                    | FINANCIAL      INFORMATION                                                                      |          |
|                            |                                                                                            |          |
| Item      1.                    | Financial      Statements                                                                       |          |
|                            |                                                                                            |          |
|                            | Balance      Sheets dated as of October 2010 and April 30, 2010                                 | 1             |
|                            |                                                                                            |          |
|                            | Statement      of Operations – Three Months Ended October 31, 2010 and      2009          | 3             |
|                            |                                                                                            |          |
|                            | Statement      of Operations –Six Months Ended October 31, 2010 and      2009             | 4             |
|                            |                                                                                            |          |
|                            | Statement      of Cash Flows - Six Months Ended October 31, 2010 and      2009                  | 5             |
|                            |                                                                                            |          |
|                            | Notes      to Financial Statements                                                              | 6             |
|                            |                                                                                            |          |
| Item      2.                    | Management's      Discussion and Analysis of Financial Condition and Results of      Operations | 9             |
|                            |                                                                                            |          |
| Item      3.                    | Quantitative      and Qualitative Disclosures about Market Risk                                 | 12            |
|                            |                                                                                            |          |
| Item      4.                    | Controls      and Procedures                                                                    | 12            |
|                            |                                                                                            |          |
| PART      II: OTHER INFORMATION |                                                                                            |
|                            |                                                                                            |
| Items      1 to 6               | 13                                                                                              |
|                            |                                                                                            |
| Signatures                      | 13                                                                                              |

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| ASSETS                                                                                                 |   |   |       |   |   |   |
|--------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|--------|
| Investment    Property:                                                                                |   |   |       |   |   |   |
| Land                                                                                                   |   | $      | 161,443    |   |   |   |   |
| Building      and Improvements                                                                         |   |   | 1,049,908  |   |   |   |   |
| Machinery      and Equipment                                                                           |   |   | 11,106     |   |   |   |   |
| Furniture      and Fixtures                                                                            |   |   | 10,251     |   |   |   |   |
| Total      Cost                                                                                        |   |   |       |   |   | $      | 1,232,708 |   |
| Less:      Accumulated Depreciation                                                                    |   |   |       |   |   |   | 884,579 |   |
| Net      Book Value                                                                                    |   |   |       |   |   | $      | 348,129 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| Other Assets:                                                                                          |   |   |       |   |   |   |   |   |
| Cash      and Cash Equivalents                                                                         |   | $      | 1,572,629  |   |   |   |   |   |
| Accounts      Receivable (less Allowance for Doubtful Accounts of $    6,242)                          |   |   | -          |   |   |   |   |   |
| Deferred      Tax Asset                                                                                |   |   | 93,300     |   |   |   |   |   |
| Prepaid      Expenses and Other Assets                                                                 |   |   | 29,273     |   |   |   |   |   |
| Deferred      Lease Incentive (Net of Accumulated Amortization - $    33,817)                          |   |   | 17,970     |   |   |   |   |   |
| Loan      Costs, Less Accumulated Amortization of $ 1,023                                              |   |   | 9,712      |   |   |   |   |   |
| Total      Other Assets                                                                                |   |   |       |   |   |   | 1,722,884 |   |
| TOTAL      ASSETS                                                                                      |   |   |       |   |   | $      | 2,071,013 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| LIABILITIES      AND SHAREHOLDERS’ EQUITY                                                        |   |   |       |   |   |   |   |   |
| Liabilities:                                                                                           |   |   |       |   |   |   |   |   |
| Mortgages      and Notes Payable                                                                       |   | $      | 1,316,109  |   |   |   |   |   |
| Accounts      Payable and Accrued Expenses                                                             |   |   | 441,604    |   |   |   |   |   |
| Tenant      Security Deposits                                                                          |   |   | 49,450     |   |   |   |   |   |
| Total      Liabilities                                                                                 |   |   |       |   |   | $      | 1,807,163 |   |
|                                                                                                   |   |   |       |   |   |   |   |   |
| Shareholders’      Equity:                                                                       |   |   |       |   |   |   |   |   |
| Common      Stock, $.05 par, 5,000,000 shares authorized, 2,982,662 shares issued and      outstanding |   | $      | 149,133    |   |   |   |   |   |
| Paid-in      Capital                                                                                   |   |   | 1,191,929  |   |   |   |   |   |
| Deficit                                                                                                |   |   | (1,077,212 | )      |   |   |   |   |
| Total      Shareholders’ Equity                                                                  |   |   |       |   |   |   | 263,850 |   |
| TOTAL      LIABILITIES AND SHAREHOLDERS’ EQUITY                                                  |   |   |       |   |   | $      | 2,071,013 |   |

----

| ASSETS                                                                                                                   |   |   |       |
|--------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|
|                                                                                                                     |   |   |       |
| Investment      Property:                                                                                                |   |   |       |
| Land                                                                                                                     |   | $      | 161,443    |   |
| Building      and Improvements                                                                                           |   |   | 1,049,908  |   |
| Machinery      and Equipment                                                                                             |   |   | 11,106     |   |
| Furniture      and Fixtures                                                                                              |   |   | 10,251     |   |
| Total      Cost                                                                                                          |   |   | 1,232,708  |   |
| Less      Accumulated Depreciation                                                                                       |   |   | 876,541    |   |
| Net      Book Value                                                                                                      |   | $      | 356,167    |   |
|                                                                                                                     |   |   |       |   |
| Other      Assets:                                                                                                       |   |   |       |   |
| Cash      and Cash Equivalents                                                                                           |   |   | 1,512,525  |   |
| Accounts      Receivable (Less Allowance for Doubtful Accounts of $    6,942)                                            |   |   | —    |   |
|                                                                                                                     |   |   |       |   |
| Prepaid      Expenses and Other Assets                                                                                   |   |   | 14,854     |   |
| Deferred      Lease Incentive (Net of Accumulated Amortization of    $31,020)                                            |   |   | 20,768     |   |
|                                                                                                                     |   |   |       |   |
| Loan      Costs, Less Accumulated Amortization of $447                                                                   |   |   | 10,288     |   |
|                                                                                                                     |   |   |       |   |
| Deferred      Tax Assets                                                                                                 |   |   | 114,500    |   |
|                                                                                                                     |   |   |       |   |
| Total      Other Assets                                                                                                  |   |   | 1,672,935  |   |
|                                                                                                                     |   |   |       |   |
| TOTAL      ASSETS                                                                                                        |   | $      | 2,029,102  |   |
|                                                                                                                     |   |   |       |   |
| LIABILITIES AND SHAREHOLDERS’ EQUITY      (DEFICIENCY)                                                             |   |   |       |   |
|                                                                                                                     |   |   |       |   |
| Liabilities:                                                                                                             |   |   |       |   |
|                                                                                                                     |   |   |       |   |
| Mortgage      and Notes Payable                                                                                          |   | $      | 1,338,399  |   |
| Accounts      Payable and Accrued Expenses                                                                               |   |   | 403,5450   |   |
| Tenant’s      Deposits and Advance Rent                                                                            |   |   | 70,423     |   |
|                                                                                                                     |   |   |       |   |
| Total      Liabilities                                                                                                   |   | $      | 1,812,367  |   |
|                                                                                                                     |   |   |       |   |
| Shareholders’      Deficiency:                                                                                     |   |   |       |   |
|                                                                                                                     |   |   |       |   |
| Common      Stock - $.05 Par, 5,000,000 shares authorized:   2,982,662      shares issued and outstanding |   | $      | 149,133    |   |
|                                                                                                                     |   |   |       |   |
| Paid-In      Capital                                                                                                     |   |   | 1,191,929  |   |
| Deficit                                                                                                                  |   |   | (1,124,327 | ) |
|                                                                                                                     |   |   |       |   |
| Total      Shareholders’ Equity (Deficiency)                                                                       |   |   | 216,735    |   |
|                                                                                                                     |   |   |       |   |
| TOTAL      LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIENCY)                                                       |   | $      | 2,029,102  |   |

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|                                                                                                                 |   | Three Months Ended |      |
|----------------------------------------------------------------------------------------------------------------------|--------|------------------------------|-----------|
|                                                                                                                 |   | 10/31/10                     |      |   | 10/31/09 |   |
|                                                                                                                 |   |                         |      |   |   |   |
| Revenues:                                                                                                            |   |                         |      |   |   |   |
| Rental      Income                                                                                                   |   | $                            | 96,546    |   |   | $ | 93,649 |   |
| Hardware      Sales (Net)                                                                                            |   |                         | -         |   |   |   | 97 |   |
| Other      Income                                                                                                    |   |                         | 1,588     |   |   |   | 1,740 |   |
|                                                                                                                 |   |                         |      |   |   |   |   |   |
| Total      Revenue                                                                                                   |   | $                            | 98,134    |   |   | $ | 95,486 |   |
| Expenses:                                                                                                            |   |                         |      |   |   |   |   |   |
| Rental      Expense (Except Interest)                                                                                |   | $                            | 37,435    |   |   | $ | 30,055 |   |
| Administrative                                                                                                       |   |                         | 10,855    |   |   |   | 12,499 |   |
| Interest                                                                                                             |   |                         | 9,300     |   |   |   | 13,725 |   |
| Total      Expenses                                                                                                  |   | $                            | 57,590    |   |   | $ | 56,279 |   |
| Income      Before Tax Provision                                                                                     |   | $                            | 40,544    |   |   | $ | 39,207 |   |
|                                                                                                                 |   |                         |      |   |   |   |   |   |
| Provision for Income      Tax:                                                                                       |   |                         |      |   |   |   |   |   |
| Federal      Income Tax                                                                                              |   | $                            | 11,500    |   |   | $ | 10,000 |   |
| State      Income Tax                                                                                                |   |                         | 2,250     |   |   |   | 2,500 |   |
| Tax      Benefits of Net Operating Loss Carryforward and Change in Valuation      Allowance                          |   |                         | -         |   |   |   | (13,500 | ) |
|                                                                                                                 |   |                         |      |   |   |   |   |   |
| Total      Provision (Credit)  for Income Tax (Net of Tax Benefits and      Change In Valuation Allowance) |   | $                            | 13,750    |   |   | $ | (1,000 | ) |
|                                                                                                                 |   |                         |      |   |   |   |   |   |
| Net      Income                                                                                                      |   | $                            | 26,794    |   |   | $ | 40,207 |   |
|                                                                                                                 |   |                         |      |   |   |   |   |   |
| Income      per Common Share                                                                                         |   | $                            | .01       |   |   | $ | .01 |   |
|                                                                                                                 |   |                         |      |   |   |   |   |   |
| Average      Shares of Common Stock Outstanding                                                                      |   |                         | 2,982,662 |   |   |   | 2,982,662 |   |

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|                                                                                                                 |   | Six Months Ended |      |
|----------------------------------------------------------------------------------------------------------------------|--------|----------------------------|-----------|
|                                                                                                                 |   | 10/31/10                   |      |   | 10/31/09 |   |
|                                                                                                                 |   |                       |      |   |   |   |
| Revenues:                                                                                                            |   |                       |      |   |   |   |
| Rental      Income                                                                                                   |   | $                          | 193,017   |   |   | $ | 186,267 |   |
| Hardware      Sales (Net)                                                                                            |   |                       | 134       |   |   |   | 180 |   |
| Other      Income                                                                                                    |   |                       | 3,143     |   |   |   | 3,486 |   |
|                                                                                                                 |   |                       |      |   |   |   |   |   |
| Total      Revenue                                                                                                   |   | $                          | 196,294   |   |   | $ | 189,933 |   |
| Expenses:                                                                                                            |   |                       |      |   |   |   |   |   |
| Rental      Expense (Except Interest)                                                                                |   | $                          | 90,252    |   |   | $ | 77,574 |   |
| Administrative                                                                                                       |   |                       | 21,227    |   |   |   | 23,725 |   |
| Interest                                                                                                             |   |                       | 16,838    |   |   |   | 24,989 |   |
| Total      Expenses                                                                                                  |   | $                          | 128,317   |   |   | $ | 126,288 |   |
| Income      Before Tax Provision                                                                                     |   | $                          | 67,977    |   |   | $ | 63,645 |   |
|                                                                                                                 |   |                       |      |   |   |   |   |   |
| Provision for Income      Tax:                                                                                       |   |                       |      |   |   |   |   |   |
| Federal      Income Tax                                                                                              |   | $                          | 17,500    |   |   | $ | 15,000 |   |
| State      Income Tax                                                                                                |   |                       | 3,700     |   |   |   | 4,000 |   |
| Tax      Benefits of Net Operating Loss Carryforward and Change in Valuation      Allowance                          |   |                       | -         |   |   |   | (27,000 | ) |
|                                                                                                                 |   |                       |      |   |   |   |   |   |
| Total      Provision (credit)  for Income Tax (Net of Tax Benefits and      Change In Valuation Allowance) |   | $                          | 21,200    |   |   | $ | (8,000 | ) |
|                                                                                                                 |   |                       |      |   |   |   |   |   |
| Net      Income                                                                                                      |   | $                          | 46,777    |   |   | $ | 71,645 |   |
|                                                                                                                 |   |                       |      |   |   |   |   |   |
| Income      per Common Share                                                                                         |   | $                          | .02       |   |   | $ | .02 |   |
|                                                                                                                 |   |                       |      |   |   |   |   |   |
| Average      Shares of Common Stock Outstanding                                                                      |   |                       | 2,982,662 |   |   |   | 2,982,662 |   |

----

|                                                                                        |   | Six Months Ended |      |
|---------------------------------------------------------------------------------------------|--------|----------------------------|-----------|
|                                                                                        |   | 10/31/10                   |      |   | 10/31/09 |   |
|                                                                                        |   |                       |      |   |   |   |
| Cash Flows From      Operating Activities:                                                  |   |                       |      |   |   |   |
|                                                                                        |   |                       |      |   |   |   |
| Net      Income                                                                             |   | $                          | 46,777    |   |   | $ | 71,645 |   |
| Adjustments      to Reconcile Net Income to Net Cash Provided by Operating      Activities: |   |                       |      |   |   |   |   |   |
| Provision      for Bad Debts                                                                |   |                       | (700      | ) |   |   | (9,000 | ) |
| Depreciation                                                                                |   |                       | 8,037     |   |   |   | 7,146 |   |
| Amortization                                                                                |   |                       | 3,372     |   |   |   | 5,513 |   |
| Deferred      Tax Asset Valuation Adjustment                                                |   |                       | 21,200    |   |   |   | (8,000 | ) |
| Changes      in Operating Assets and Liabilities                                            |   |                       | 3,708     |   |   |   | (33,762 | ) |
| Net      Cash Provided by Operating Activities                                              |   | $                          | 82,394    |   |   | $ | 33,542 |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Cash Flows From      Investing Activities:                                                  |   |                       |      |   |   |   |   |   |
| Acquisition      of Property and Equipment                                                  |   | $                          | -         |   |   | $ | - |   |
| Net      Cash (Used in) Investing Activities                                                |   | $                          | -         |   |   | $ | - |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Cash Flows From      Financing Activities:                                                  |   |                       |      |   |   |   |   |   |
| Principal      Payments Under Borrowings                                                    |   | $                          | (22,290   | ) |   | $ | (35,132 | ) |
| Addition      to Debt                                                                       |   |                       | -         |   |   |   | 20,269 |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Net      Cash Provided by (Used in) Financing Activities                                    |   | $                          | (22,290   | ) |   | $ | (14,863 | ) |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Net      Increase in Cash and Cash Equivalents                                              |   | $                          | 60,104    |   |   | $ | 18,679 |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Cash at the Beginning of    Year                                                            |   |                       | 1,512,525 |   |   |   | 1,477,521 |   |
| Cash at the End of Year                                                                     |   | $                          | 1,572,629 |   |   | $ | 1,496,200 |   |
|                                                                                        |   |                       |      |   |   |   |   |   |
| Additional      Cash Flow Information:                                                      |   |                       |      |   |   |   |   |   |
| Cash      Paid for Interest                                                                 |   | $                          | 18,576    |   |   | $ | 27,614 |   |
| Cash      Paid for Income Tax                                                               |   | $                          | -         |   |   | $ | - |   |

----

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| Stock      Price             |   | $               | 0.05   |   |
|------------------------------|--------|-----------------|--------|--------|
| Strike      Price            |   |            | 0.18   |   |
| Expected      Life           |   | 9.17      Years |   |
| Risk-Free      Interest Rate |   |            | 3.80   | %      |
| Volatility                   |   |            | 79.23  | %      |

|                         |   | 2010            |   |
|------------------------------|--------|-----------------|--------|
| Sock      Price              |   | $               | 04     |   |
| Strike      Price            |   | $               | .06    |   |
| Expected      Life           |   | 5.17      Years |   |
| Risk-Free      Interest Rate |   |            | 3.78   | % |
| Volatility                   |   |            | 44.6   | % |

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|                                   |   | 2010      |      |   | 2009           |   |
|----------------------------------------|--------|-----------|-----------|--------|----------------|--------|
|                                   |   | Shares    |      |   | Exercise       |   |   | Shares |   |   | Excise |   |
|                                   |   | Subject   |      |   | Price      Per |   |   | Subject |   |   | Price      Per |   |
|                                   |   | To Option |      |   | Share          |   |   | To Option |   |   | Share |   |
| Outstanding,      May 1                |   |      | 2,017,338 |   |           | $      | .18 |   |   |   | 2,017,338 |   |   | $ | .18 |   |
| Granted                                |   |      | -         |   |           |   | - |   |   |   | - |   |   |   | - |   |
| Modification                           |   |      |      |   |           |   | (.12 | ) |   |   | - |   |   |   | - |   |
| Exercised                              |   |      | -         |   |           |   | - |   |   |   | - |   |   |   | - |   |
| Cancelled                              |   |      | -         |   |           |   | - |   |   |   | - |   |   |   | - |   |
| Outstanding/Exercisable,      April 30 |   |      | 2,017,338 |   |           | $      | .06 |   |   |   | 2,017,338 |   |   | $ | .18 |   |

|           |   |   | Options    Outstanding/Exercisable |   |
|----------------|--------|--------|------------------------------------|--------|
|           |   |   |                               |   |   |   |   |
| Exercise Price |   |   | Number Outstanding at    10/31/10  |   |   | Average Remaining Life |   |
|           |   |   |                               |   |   |   |   |
| $              | 0.06   |   |                               |   | 2,017,338 |   |   |   | 4.7 |   |

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| Exhibit No. |   | Description                                                                                                                                                                                  |
|------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                                                                                         |
| 10.1             |   | Amended      and Restated Option Agreement                                                                                                                                                   |
|             |   |                                                                                                                                                                                         |
| (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      of Chief Executive Officer and Chief Financial Officer pursuant to 18      U.S.C. Section 1350, as adopted pursuant to Section 906 of the      Sarbanes-Oxley Act of 2002 |

|                                          | MILLER      INDUSTRIES, INC.                                                               |
|-----------------------------------------------|--------------------------------------------------------------------------------------------|
|                                          |              (Registrant) |
|                                          |                                                                                       |
| Dated:   January      10, 2011 | By:                                                                              | /s/  Angelo      Napolitano |
|                                          |                                                                                       | Angelo      NapolitanoChairman      of the Board of DirectorsChief      Executive OfficerPrincipal      Financial Officer |

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