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**FORM      10-QSB**

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|                                                                          | **MILLER                INDUSTRIES, INC.**                                                        |                                                |
|-------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------|-----------------------------------------------------|
|                                                                          | (Exact                Name of Registrant as Specified in its Charter)                             |                                                |
|                                                                          |                                                                                              |                                                |
| Florida                                                                       |                                                                                              | 59-0996356                                          |
| (State                or Other Jurisdiction of Incorporation or Organization) |                                                                                              | (I.R.S.                Employer Identification No.) |
|                                                                          |                                                                                              |                                                |
|                                                                          | 16295                N.W. 13th                Avenue., Miami,  Florida  33169 |                                                |
|                                                                          | (Address                of Principal Executive Offices                                            |                                                |
|                                                                          |                                                                                              |                                                |
|                                                                          | (305)                621-0501                                                                     |                                                |
|                                                                          | (Registrant's                telephone number, including area code                                |                                                |

**-1-**

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**INDEX**

|                                                                                                                                                                                                                                           | **Page                  No.** |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------|
| PART                  I: FINANCIAL INFORMATION                                                                                                                                                                                                 |                          |
| Item                  1. Financial Statements                                                                                                                                                                                             |                          |
|     Balance                  Sheets                                                                                                                                                                                        |  1                       |
|     Statement                  of                  Operations - Nine Months Ended                                                                                                                                          |  3                       |
|     Statement                  of                  Operations - Three Months Ended                                                                                                                                         |  4                       |
|     Statement                  of                  Cash Flows - Nine Months Ended                                                                                                                                          |  5                       |
|     Notes                  to Financial Statements                                                                                                                                                                         |  6                       |
| Item                  2. Management's Discussion and Analysis of Financial                                                                                                                                                                |                          |
|     Condition                  and                  Results of Operations                                                                                                                                                  |  8                       |
| Item                  3.Controls and Procedures                                                                                                                                                                                                | 11                            |
|                                                                                                                                                                                                                                           |                          |
|                                                                                                                                                                                                                                           |                          |
| PART                  II: OTHER INFORMATION                                                                                                                                                                                                    |                          |
| Items                  1 to                  6                                 | 12                            |
| Signatures                                                                     | 12                            |
|                                                                                                                                                                                                                                           |                          |

**-2-**

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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                                                                                             |   |   |   |   |   |   | 821,806 |   |
| Net                Book Value                                                                                                             |   |   |   |   |   | $ | 410,902 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |   |   |   |   |
| Cash                                                                                                                                      |   | $ | 989,692 |   |   |   |   |   |
| Deferred                Tax Asset                                                                                                         |   |   | 135,854 |   |   |   |   |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 25,748 |   |   |   |   |   |
| Prepaid                Expenses and Other Assets                                                                                          |   |   | 10,149 |   |   |   |   |   |
| Deferred                Lease Incentive (Net of Accumulated    Amortization                of $32,585)                |   |   | 41,015 |   |   |   |   |   |
| Loan                Costs, Less Accumulated Amortization of    $19,102                                                |   |   | 7,246 |   |   |   |   |   |
| Total                Other Assets                                                                                                         |   |   |   |   |   |   | 1,209,704 |   |
| Total                Assets                                                                                                               |   |   |   |   |   | $ | 1,620,606 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| **LIABILITIES                AND SHAREHOLDERS' DEFICIENCY**                                                                               |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |   |   |   |   |
| Mortgages                and Notes Payable                                                                                                |   | $ | 1,503,044 |   |   |   |   |   |
| Accounts                Payable and Accrued Expenses                                                                                      |   |   | 341,992 |   |   |   |   |   |
| Tenant                Security Deposits                                                                                                   |   |   | 72,967 |   |   |   |   |   |
| Total                Liabilities                                                                                                          |   |   |   |   |   | $ | 1,918,003 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,638,459 | ) |   |   |   |   |
| Total                Shareholders' Deficiency                                                                                             |   |   |   |   |   |   | (297,397 | ) |
| Total                Liabilities and Shareholders' Deficiency                                                                             |   |   |   |   |   | $ | 1,620,606 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |

**-3-**

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| **ASSETS**                                                                                                                                |   |
|-------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Investment                Property:                                                                                                       |   |   |   |   |   |   |
| Land                                                                                                                                      |   | $ | 161,443 |   |   |   |   |
| Building                and Improvements                                                                                                  |   |   | 1,029,627 |   |   |   |   |
| Machinery                and Equipment                                                                                                    |   |   | 11,106 |   |   |   |   |
| Furniture                and Fixtures                                                                                                     |   |   | 10,251 |   |   |   |   |
| Total                Cost                                                                                                                 |   |   |   |   |   | $ | 1,212,427 |   |
| Less:                Accumulated Depreciation                                                                                             |   |   |   |   |   |   | 811,715 |   |
| Net                Book Value                                                                                                             |   |   |   |   |   | $ | 400,712 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |   |   |   |   |
| Cash                                                                                                                                      |   | $ | 940,236 |   |   |   |   |   |
| Prepaid                Expenses and Other Assets                                                                                          |   |   | 29,012 |   |   |   |   |   |
| Deferred                Lease Incentive (Net of Accumulated    Amortization                of $28,459 in 2006)        |   |   | 14,935 |   |   |   |   |   |
| Loan                Costs, Less Accumulated Amortization of    $17,126                in 2006                         |   |   | 9,222 |   |   |   |   |   |
| Deferred                Tax Asset                                                                                                         |   |   | 170,000 |   |   |   |   |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 7,922 |   |   |   |   |   |
| Total                Other Assets                                                                                                         |   |   |   |   |   |   | 1,171,327 |   |
| Total                Assets                                                                                                               |   |   |   |   |   | $ | 1,572,039 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| **LIABILITIES                AND SHAREHOLDERS' DEFICIENCY**                                                                               |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |   |   |   |   |
| Mortgages                and Notes Payable                                                                                                |   | $ | 1,548,639 |   |   |   |   |   |
| Accounts                Payable and Accrued Expenses                                                                                      |   |   | 326,168 |   |   |   |   |   |
| Tenants'                and Customers' Deposits                                                                                           |   |   | 60,741 |   |   |   |   |   |
| Total                Liabilities                                                                                                          |   |   |   |   |   | $ | 1,935,548 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,704,571 | ) |   |   |   |   |
| Total                Shareholders' Deficiency                                                                                             |   |   |   |   |   |   | (363,509 | ) |
| Total                Liabilities and Shareholders' Deficiency                                                                             |   |   |   |   |   | $ | 1,572,039 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |

**-4-**

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|                                                                |   | **Nine                Months Ended****January                31,** |      |
|---------------------------------------------------------------------|--------|--------------------------------------------------------------------|-----------|
|                                                                |   | **2007 **                                                     |      |   | **2006** |   |
| Revenues:                                                           |   |                                                               |      |   |   |   |
| Rental                Income                                        |   | $                                                                  | 359,052   |   |   | $ | 240,156 |   |
| Hardware                Sales (Net)                                 |   |                                                               | 18,999    |   |   |   | 3,876 |   |
| Other                Income                                         |   |                                                               | 31,598    |   |   |   | 19,539 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
| Total                Revenue                                        |   | $                                                                  | 409,649   |   |   | $ | 263,571 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
| Expenses:                                                           |   |                                                               |      |   |   |   |   |   |
| Rental                Expense (Except Interest)                     |   | $                                                                  | 195,534   |   |   | $ | 106,448 |   |
| Cost                of Hardware Sales                               |   |                                                               | 8,930     |   |   |   | - |   |
| Administrative                                                      |   |                                                               | 32,520    |   |   |   | 37,434 |   |
| Interest                                                            |   |                                                               | 72,407    |   |   |   | 54,494 |   |
| Total                Expenses                                       |   | $                                                                  | 309,391   |   |   | $ | 198,376 |   |
| Income                (Loss) Before Tax Provision                   |   | $                                                                  | 100,258   |   |   | $ | 65,195 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
| Provision                for Income Tax:                            |   |                                                               |      |   |   |   |   |   |
| Federal                Income Tax                                   |   | $                                                                  | 28,830    |   |   | $ | 12,750 |   |
| State                Income Tax                                     |   |                                                               | 5,316     |   |   |   | 3,500 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
| Total                Provision for Income Tax (Net of Tax Benefits) |   | $                                                                  | 34,146    |   |   | $ | 16,250 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
| Net                Income                                           |   | $                                                                  | 66,112    |   |   | $ | 48,945 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
| Income                per Common Share                              |   | $                                                                  | .02       |   |   | $ | .02 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
| Average                Shares of Common Stock Outstanding           |   |                                                               | 2,982,662 |   |   |   | 2,982,662 |   |
|                                                                |   |                                                               |      |   |   |   |   |   |
|                                                                |   |                                                               |      |   |   |   |   |   |

**-5-**

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| MILLER                INDUSTRIES, INC.STATEMENT                OF OPERATIONSFOR                THE THREE MONTHS ENDED JANUARY 31, 2007 AND 2006(UNAUDITED) |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ** **                                                | ** ** | **Three                Months Ended****January                31,** |      |
|-----------------------------------------------------------|------------|---------------------------------------------------------------------|-----------|
|                                                      |       | **2007**                                                            |      |   | **2006** |   |
| Revenues:                                                 |       |                                                                |      |   |   |   |
| Rental                Income                              |       | $                                                                   | 148,365   |   |   | $ | 88,185 |   |
| Hardware                Sales (Net)                       |       |                                                                | 217       |   |   |   | 560 |   |
| Other                Income                               |       |                                                                | 10,766    |   |   |   | 7,794 |   |
|                                                      |       |                                                                |      |   |   |   |   |   |
| Total                Revenue                              |       | $                                                                   | 159,348   |   |   | $ | 96,539 |   |
|                                                      |       |                                                                |      |   |   |   |   |   |
| Expenses:                                                 |       |                                                                |      |   |   |   |   |   |
| Rental                Expense (Except Interest)           |       | $                                                                   | 108,936   |   |   | $ | 33,985 |   |
| Administrative                                            |       |                                                                | 14,850    |   |   |   | 15,397 |   |
| Interest                                                  |       |                                                                | 29,248    |   |   |   | 24,272 |   |
| Total                Expenses                             |       | $                                                                   | 153,034   |   |   | $ | 73,654 |   |
| Income                (Loss) Before Tax Provision         |       | $                                                                   | 6,314     |   |   | $ | 22,885 |   |
|                                                      |       |                                                                |      |   |   |   |   |   |
| Provision                (Credit) for Income Tax:         |       |                                                                |      |   |   |   |   |   |
| Federal                Income Tax                         |       | $                                                                   | 1,830     |   |   | $ | 4,750 |   |
| State                Income Tax                           |       |                                                                | 316       |   |   |   | 1,200 |   |
|                                                      |       |                                                                |      |   |   |   |   |   |
| Total                Provision for Income Tax             |       | $                                                                   | 2,146     |   |   | $ | 5,950 |   |
|                                                      |       |                                                                |      |   |   |   |   |   |
| Net                Income                                 |       | $                                                                   | 4,168     |   |   | $ | 16,935 |   |
|                                                      |       |                                                                |      |   |   |   |   |   |
| Income                per Common Share                    |       | $                                                                   | -         |   |   | $ | .01 |   |
|                                                      |       |                                                                |      |   |   |   |   |   |
| Average                Shares of Common Stock Outstanding |       |                                                                | 2,982,662 |   |   |   | 2,982,662 |   |

**-6-**

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| MILLER                INDUSTRIES, INC.STATEMENT                OF CASH FLOWSFOR                THE NINE MONTHS ENDED JANUARY 31, 2007 AND 2006(UNAUDITED) |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                            |   | **Nine                Months Ended****January                31,** |    |
|-----------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|---------|
|                                                                                                            |   | **2007**                                                           |    |   | **2006** |   |
| Cash                Flows From Operating Activities:                                                            |   |                                                               |    |   |   |   |
|                                                                                                            |   |                                                               |    |   |   |   |
| Net                Income                                                                                       |   | $                                                                  | 66,112  |   |   | $ | 48,945 |   |
| Adjustments                to Reconcile Net Income to Net Cash Provided by Operating                Activities: |   |                                                               |    |   |   |   |   |   |
| Depreciation                                                                                                    |   |                                                               | 10,090  |   |   |   | 9,414 |   |
| Amortization                                                                                                    |   |                                                               | 6,102   |   |   |   | 2,776 |   |
| Deferred                Tax Asset Valuation Adjustment                                                          |   |                                                               | 34,146  |   |   |   | 16,250 |   |
| Changes                in Operating Assets and Liabilities                                                      |   |                                                               | 15,686  |   |   |   | 49,693 |   |
| Net                Cash Provided by Operating Activities                                                        |   | $                                                                  | 132,136 |   |   | $ | 127,078 |   |
|                                                                                                            |   |                                                               |    |   |   |   |   |   |
| Cash                Flows From Investing Activities:                                                            |   |                                                               |    |   |   |   |   |   |
| Acquisition                of Property and Equipment                                                            |   | $                                                                  | (50,487 | ) |   | $ | (16,002 | ) |
| Net                Cash (Used in) Investing Activities                                                          |   | $                                                                  | (50,487 | ) |   | $ | (16,002 | ) |
|                                                                                                            |   |                                                               |    |   |   |   |   |   |
| Cash                Flows From Financing Activities:                                                            |   |                                                               |    |   |   |   |   |   |
| Principal                Payments Under Borrowings                                                              |   | $                                                                  | (32,193 | ) |   | $ | (37,152 | ) |
|                                                                                                            |   |                                                               |    |   |   |   |   |   |
| Net                Cash Provided by (Used in) Financing Activities                                              |   | $                                                                  | (32,193 | ) |   | $ | (37,152 | ) |
|                                                                                                            |   |                                                               |    |   |   |   |   |   |
| Net                Increase in Cash                                                                             |   | $                                                                  | 49,456  |   |   | $ | 73,924 |   |
|                                                                                                            |   |                                                               |    |   |   |   |   |   |
| Cash                at the Beginning of Year                                                                    |   |                                                               | 940,236 |   |   |   | 859,371 |   |
| Cash                at the End of Year                                                                          |   | $                                                                  | 989,692 |   |   | $ | 933,295 |   |
|                                                                                                            |   |                                                               |    |   |   |   |   |   |
| Additional                Cash Flow Information:                                                                |   |                                                               |    |   |   |   |   |   |
| Cash                Paid for Interest                                                                           |   | $                                                                  | 72,407  |   |   | $ | 54,494 |   |
| Cash                Paid for Income Tax                                                                         |   | $                                                                  | -       |   |   | $ | - |   |
|                                                                                                            |   |                                                               |    |   |   |   |   |   |

**-7-**

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| MILLER                INDUSTRIES, INC.NOTES                TO FINANCIAL STATEMENTSJANUARY                31, 2007 |
|-------------------------------------------------------------------------------------------------------------------|
|                                                                                                              | (UNAUDITED) |   |

**-8-**

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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%                    |

| ** Options                Outstanding/Exercisable** |
|----------------------------------------------------------|
|                                                     |
| **Exercise                Price**                        | **Number                Outstanding at 1/31/07** | **Average                Remaining Life** |
| $0.18                                                    | 2,017,338 | 8.4 |

**-9-**

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**-10-**

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**-11-**

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| **Exhibit              No. ** | **Description**                                                                                                                                                                                                                            |
|------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (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. |

|   | (b) | Reports                on Form 8-K. |
|--------|-----|-------------------------------------|

**-12-**

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|                                          |   | MILLER                INDUSTRIES, INC.                                                     |
|-----------------------------------------------|--------|--------------------------------------------------------------------------------------------|
|                                          |   |              (Registrant) |
|                                          |   |                                                                                       |
|                                          |   |                                                                                       |
| Dated:  June                1, 2007 |   | By:                                                                                        | /s/  Angelo                Napolitano |
|                                          |   |                                                                                       | Angelo                NapolitanoChairman                of the Board of DirectorsChief                Executive OfficerPrincipal                Financial Officer |

**-13-**

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