|                                                                          | 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                                               |                                                |
|                                                                          |
|                                                                          | Not                Applicable                                                                                    |                                                |
|                                                                          | (Former                Name, Former Address and Former Fiscal Year, if Changed Since Last                Report) |                                                |

----

|                                                                                                                                                                                                                            | Page                  No. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------|
| PART                  I:                                        FINANCIAL INFORMATION                             |                      |
| Item                  1.                                        Financial Statements                              |                      |
| Balance                  Sheets                                                                                                                                                                                                 | 3                         |
| Statement                  of Operations – Three and Six Months Ended October 31,                  2007 and                  2006                                                                                    | 5                         |
| Statement                  of Cash Flows - Three and Six Months Ended October 31, 2007and                  2006                                                                                                                 | 7                         |
| Notes                  to Financial Statements                                                                                                                                                                                  | 8                         |
|                                                                                                                                                                                                                            |                      |
| Item                  2.                                        Management's Discussion and Analysis of Financial | 10                        |
| Condition                  and Results of Operations                                                                                                                                                                            |                      |
|                                                                                                                                                                                                                            |                      |
| Item                  3.                                        Controls and Procedures                           | 14                        |
|                                                                                                                                                                                                                            |                      |
| PART                  II: OTHER INFORMATION                                                                                                                                                                                     | 15                        |
| Items                  1 to 6                                                                                                                                                                                                   |                      |
|                                                                                                                                                                                                                            |                      |
| Signatures                                                                                                                                                                                                                      | 16                        |

----

UST

| 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                                                                                             |   |   |   |   |   |   | 834,421 |   |
| Net                Book Value                                                                                                             |   |   |   |   |   | $ | 398,287 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |   |   |   |   |
| Cash                and Cash Equivalents                                                                                                  |   | $ | 1,239,029 |   |   |   |   |   |
| Deferred                Tax Asset                                                                                                         |   |   | 134,400 |   |   |   |   |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 21,292 |   |   |   |   |   |
| Prepaid                Expenses and Other Assets                                                                                          |   |   | 10,971 |   |   |   |   |   |
| Deferred                Lease Incentive (Net of Accumulated Amortization of $44,824)                                                      |   |   | 28,776 |   |   |   |   |   |
| Loan                Costs (less Accumulated Amortization of    $21,078)                                               |   |   | 5,270 |   |   |   |   |   |
| Total                Other Assets                                                                                                         |   |   |   |   |   |   | 1,439,738 |   |
| TOTAL                ASSETS                                                                                                               |   |   |   |   |   | $ | 1,838,025 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| LIABILITIES                AND SHAREHOLDERS'                DEFICIENCY                                                                    |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |   |   |   |   |
| Mortgages                and Notes Payable                                                                                                |   | $ | 1,472,609 |   |   |   |   |   |
| Accounts                Payable and Accrued Expenses                                                                                      |   |   | 432,120 |   |   |   |   |   |
| Tenant                Security Deposits                                                                                                   |   |   | 69,650 |   |   |   |   |   |
| Total                Liabilities                                                                                                          |   |   |   |   |   | $ | 1,974,379 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,477,416 | ) |   |   |   |   |
| Total                Shareholders' Deficiency                                                                                             |   |   |   |   |   |   | (136,354 | ) |
| Total                Liabilities and Shareholders' Deficiency                                                                             |   |   |   |   |   | $ | 1,838,025 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |   |

----

NDUS

| 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                                                                                             |   |   | 826,613 |   |
| Net                Book Value                                                                                                             |   | $ | 406,095 |   |
|                                                                                                                                      |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |
| Cash                                                                                                                                      |   | $ | 1,074,565 |   |
| Prepaid                Expenses and Other Assets                                                                                          |   |   | 10,135 |   |
| Deferred                Lease Incentive (Net of Accumulated Amortization - $37,553 in 2007)                                               |   |   | 36,067 |   |
| Loan                Costs (Less Accumulated Amortization of    $19,766                in 2007)                        |   |   | 6,588 |   |
| Deferred                Tax Assets                                                                                                        |   |   | 170,000 |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 24,262 |   |
| Total                Other Assets                                                                                                         |   | $ | 1,321,617 |   |
| Total                Assets                                                                                                               |   | $ | 1,727,712 |   |
|                                                                                                                                      |   |   |   |   |
| LIABILITIES                AND SHAREHOLDERS'                DEFICIENCY                                                                    |   |
|                                                                                                                                      |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |
| Mortgages                and Notes Payable                                                                                                |   | $ | 1,493,075 |   |
| Accounts                Payable and Accrued Expenses                                                                                      |   |   | 375,703 |   |
| Tenants’                and Customers’ Security Deposits                                                                      |   |   | 69,650 |   |
| Total                Liabilities                                                                                                          |   | $ | 1,938,428 |   |
|                                                                                                                                      |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,551,778 | ) |
| Total                Shareholders' Deficiency                                                                                             |   |   | (210,716 | ) |
| Total                Liabilities and Shareholders' Deficiency                                                                             |   | $ | 1,727,712 |   |
|                                                                                                                                      |   |   |   |   |

----

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

|                                                        |   | Three                  Months EndedOctober                  31, |      |
|-------------------------------------------------------------|--------|-----------------------------------------------------------------|-----------|
|                                                        |   | 2007                                                            |      |   | 2006 |   |
| Revenues:                                                   |   |                                                            |      |   |   |   |
| Rental                  Income                              |   | $                                                               | 121,939   |   |   | $ | 103,120 |   |
| Hardware                  Sales (Net)                       |   |                                                            | 209       |   |   |   | 119 |   |
| Other                  Income                               |   |                                                            | 12,879    |   |   |   | 11,133 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |
| Total                  Revenue                              |   | $                                                               | 135,027   |   |   | $ | 114,372 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |
| Expenses:                                                   |   |                                                            |      |   |   |   |   |   |
| Rental                  Expense (Except Interest)           |   | $                                                               | 48,915    |   |   | $ | 52,289 |   |
| Cost                  of Hardware Sales                     |   |                                                            | -         |   |   |   | 21 |   |
| Administrative                                              |   |                                                            | 9,240     |   |   |   | 8,859 |   |
| Interest                                                    |   |                                                            | 28,724    |   |   |   | 23,756 |   |
| Total                  Expenses                             |   | $                                                               | 86,879    |   |   | $ | 84,925 |   |
| Income                  (Loss) Before Tax Provision         |   | $                                                               | 48,148    |   |   | $ | 29,447 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |
| Provision                  (Credit) for Income Tax:         |   |                                                            |      |   |   |   |   |   |
| Federal                  Income Tax                         |   | $                                                               | 10,500    |   |   | $ | 7,000 |   |
| State                  Income Tax                           |   |                                                            | 2,100     |   |   |   | 1,500 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |
| Total                  Provision (Credit) for Income Tax    |   | $                                                               | 12,600    |   |   | $ | 8,500 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |
| Net                  Income                                 |   | $                                                               | 35,348    |   |   | $ | 20,947 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |
| Income                  Per Common Share                    |   | $                                                               | .01       |   |   | $ | .01 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |
| Average                  Shares of Common Stock Outstanding |   |                                                            | 2,982,662 |   |   |   | 2,982,662 |   |
|                                                        |   |                                                            |      |   |   |   |   |   |

----

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

|                                                        |   | Six                  Months EndedOctober                  31, |      |
|-------------------------------------------------------------|--------|---------------------------------------------------------------|-----------|
|                                                        |   | 2007                                                          |      |   |  2006 |   |
| Revenues:                                                   |   |                                                          |      |   |   |   |
| Rental                  Income                              |   | $                                                             | 242,850   |   |   | $ | 210,687 |   |
| Hardware                  Sales (Net)                       |   |                                                          | 792       |   |   |   | 18,728 |   |
| Other                  Income                               |   |                                                          | 24,706    |   |   |   | 20,831 |   |
|                                                        |   |                                                          |      |   |   |   |   |   |
| Total                  Revenue                              |   | $                                                             | 268,348   |   |   | $ | 250,246 |   |
|                                                        |   |                                                          |      |   |   |   |   |   |
| Expenses:                                                   |   |                                                          |      |   |   |   |   |   |
| Rental                  Expense (Except Interest)           |   | $                                                             | 86,355    |   |   | $ | 86,598 |   |
| Cost                  of Hardware Sales                     |   |                                                          | -         |   |   |   | 8,876 |   |
| Administrative                                              |   |                                                          | 19,908    |   |   |   | 17,669 |   |
| Interest                                                    |   |                                                          | 52,123    |   |   |   | 43,159 |   |
| Total                  Expenses                             |   | $                                                             | 158,386   |   |   | $ | 156,302 |   |
| Income                  (Loss) Before Tax Provision         |   | $                                                             | 109,962   |   |   | $ | 93,944 |   |
|                                                        |   |                                                          |      |   |   |   |   |   |
| Provision                  for Income Tax:                  |   |                                                          |      |   |   |   |   |   |
| Federal                  Income Tax                         |   | $                                                             | 30,000    |   |   | $ | 27,000 |   |
| State                  Income Tax                           |   |                                                          | 5,600     |   |   |   | 5,000 |   |
|                                                        |   |                                                          |      |   |   |   |   |   |
| Total                  Provision for Income Tax             |   | $                                                             | 35,600    |   |   | $ | 32,000 |   |
| Net                  Income (Loss)                          |   | $                                                             | 74,362    |   |   | $ | 61,944 |   |
|                                                        |   |                                                          |      |   |   |   |   |   |
| Income                  per Common Share                    |   | $                                                             | .02       |   |   | $ | .02 |   |
|                                                        |   |                                                          |      |   |   |   |   |   |
| Average                  Shares of Common Stock Outstanding |   |                                                          | 2,982,662 |   |   |   | 2,982,662 |   |
|                                                        |   |                                                          |      |   |   |   |   |   |

----

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

|                                                                                                            |   | Six                Months EndedOctober                31, |      |
|-----------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------|-----------|
|                                                                                                            |   | 2007                                                      |      |   | 2006 |   |
| Cash                Flows From Operating                Activities:                                             |   |                                                      |      |   |   |   |
| Net                Profit                                                                                       |   | $                                                         | 74,362    |   |   | $ | 61,944 |   |
| Adjustments                to Reconcile Net Income to Net Cash Provided by Operating                Activities: |   |                                                      |      |   |   |   |   |   |
| Depreciation                                                                                                    |   |                                                      | 7,807     |   |   |   | 6,614 |   |
| Amortization                                                                                                    |   |                                                      | 8,608     |   |   |   | 3,781 |   |
| Changes                in Operating Assets and Liabilities                                                      |   |                                                      | 94,153    |   |   |   | 53,148 |   |
| Net                Cash Provided by Operating Activities                                                        |   | $                                                         | 184,930   |   |   | $ | 125,487 |   |
|                                                                                                            |   |                                                      |      |   |   |   |   |   |
| Cash                Flows From Investing                Activities:                                             |   |                                                      |      |   |   |   |   |   |
| Acquisition                of Property and Equipment                                                            |   | $                                                         | -         |   |   | $ | (50,487 | ) |
| Net                Cash (used in) Investing Activities                                                          |   | $                                                         | -         |   |   | $ | (50,487 | ) |
|                                                                                                            |   |                                                      |      |   |   |   |   |   |
| Cash                Flows From Financing                Activities:                                             |   |                                                      |      |   |   |   |   |   |
| Principal                Payments Under Borrowings                                                              |   | $                                                         | (20,466   | ) |   | $ | (22,414 | ) |
| Addition                to Debt                                                                                 |   |                                                      | -         |   |   |   | - |   |
| Net                Cash Provided by (used in) Financing Activities                                              |   | $                                                         | (20,466   | ) |   | $ | (22,414 | ) |
|                                                                                                            |   |                                                      |      |   |   |   |   |   |
| Net                Increase in Cash                                                                             |   | $                                                         | 164,464   |   |   | $ | 52,586 |   |
|                                                                                                            |   |                                                      |      |   |   |   |   |   |
| Cash                at the Beginning of Year                                                                    |   |                                                      | 1,074,565 |   |   |   | 940,236 |   |
| Cash                at the End of Year                                                                          |   | $                                                         | 1,239,029 |   |   | $ | 992,822 |   |
|                                                                                                            |   |                                                      |      |   |   |   |   |   |
| Additional                Cash Flow Information:                                                                |   |                                                      |      |   |   |   |   |   |
| Cash                Paid for Interest                                                                           |   | $                                                         | 52,123    |   |   | $ | 43,159 |   |
| Cash                Paid for Income Tax                                                                         |   | $                                                         | -         |   |   | $ | - |   |
|                                                                                                            |   |                                                      |      |   |   |   |   |   |

----

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

----

| 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 10/31/07  | Average                Remaining Life |
| $0.18                         | 2,017,338                                      | 7.67 |

----

DISCUSSION AND 

----

----

----

----

ON

----

OTHER INFORMATION

|  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. |
|--------|-----|----------------------------------------------------|

----

U

|                                                    |   | MILLER                INDUSTRIES, INC.                                                     |
|---------------------------------------------------------|--------|--------------------------------------------------------------------------------------------|
|                                                    |   |              (Registrant) |
|                                                    |   |                                                                                       |
|                                                    |   |                                                                                       |
| Dated:   February                8, 2008 |   | By:                                                                                        | /s/  Angelo                Napolitano |
|                                                    |   |                                                                                       | Angelo                NapolitanoChairman                of the Board of DirectorsChief                Executive OfficerPrincipal                Financial Officer |

----