----

----

**For      the quarterly period ended July 31, 2006**

**1-5926**

| **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 |

----

|                                                                                               | Page                No.  |
|----------------------------------------------------------------------------------------------------|-------------------------------|
| PART                I: FINANCIAL                INFORMATION                              |                          |
| Item                1. Financial                Statements                               |                          |
| Balance                Sheet as of July 31, 2006                                         | 3                        |
| Balance                Sheet of April 30, 2006                                           | 4                        |
| Statement                of Operations - Three Months Ended July 31, 2006 and 2005       | 5                        |
| Statement                of Cash Flows - Three Months Ended July 31, 2006 and 2005       | 6                        |
| 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                            | 9                             |
|                                                                                               |                          |
| PART                II: OTHER INFORMATION                                                     |                          |
| Items                1 to 6                                                         | 10                       |
| Signatures                                                                               | 11                       |

----

| 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                                                                                             |   |   |   |   |   | 814,854 |   |
| Net                book value                                                                                                             |   |   |   |   | $ | 397,573 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |   |   |   |
| Cash                                                                                                                                      |   | $ | 994,180 |   |   |   |   |
| Deferred                tax asset                                                                                                         |   |   | 146,500 |   |   |   |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 13,864 |   |   |   |   |
| Prepaid                expenses and other assets                                                                                          |   |   | 18,494 |   |   |   |   |
| Deferred                Lease Incentive (Net of Accumulated Amortization -                $29,259)                                        |   |   | 14,135 |   |   |   |   |
| Loan                costs, Less Accumulated Amortization of $17,784                                                                       |   |   | 8,564 |   |   |   |   |
| Total                other assets                                                                                                         |   |   |   |   |   | 1,195,737 |   |
| Total                assets                                                                                                               |   |   |   |   | $ | 1,593,310 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| LIABILITIES                AND SHAREHOLDERS' DEFICIENCY                                                                                   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |   |   |   |
| Mortgages                and notes payable                                                                                                |   | $ | 1,524,117 |   |   |   |   |
| Accounts                payable and accrued expenses                                                                                      |   |   | 338,724 |   |   |   |   |
| Tenant                security deposits                                                                                                   |   |   | 52,981 |   |   |   |   |
| Total                liabilities                                                                                                          |   |   |   |   | $ | 1,915,822 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,663,574 | ) |   |   |   |
| Total                shareholders' deficiency                                                                                             |   |   |   |   |   | (322,512 | ) |
| Total                liabilities and shareholders' deficiency                                                                             |   |   |   |   | $ | 1,593,310 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |

----

| 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 - $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 |   |
| Tenant                security 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 |   |
|                                                                                                                                      |   |   |   |   |

----

| MILLER                INDUSTRIES, INC.STATEMENT                OF OPERATIONSFOR                THE THREE MONTHS ENDED JULY 31, 2006 AND 2005(UNAUDITED) |
|---------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                |   | **Three                Months Ended**  |      |
|---------------------------------------------------------------------|--------|----------------------------------------|-----------|
|                                                                |   | **July                31, 2006 ** |      | **July                31, 2005 ** |   |
| Revenues:                                                           |   |                                   |      |   |   |   |   |
| Rental                income                                        |   | $                                      | 107,567   |   | $ | 82,706 |   |
| Hardware                sales (net)                                 |   |                                   | 18,609    |   |   | 2,354 |   |
| Other                income                                         |   |                                   | 9,698     |   |   | 4,966 |   |
|                                                                |   |                                   |      |   |   |   |   |
| Total                revenue                                        |   | $                                      | 135,874   |   | $ | 90,026 |   |
|                                                                |   |                                   |      |   |   |   |   |
| Expenses:                                                           |   |                                   |      |   |   |   |   |
| Rental                expense (except interest)                     |   | $                                      | 34,309    |   | $ | 32,523 |   |
| Cost                of Hardware Sales                               |   |                                   | 8,855     |   |   | - |   |
| Administrative                                                      |   |                                   | 8,810     |   |   | 7,979 |   |
| Interest                                                            |   |                                   | 19,403    |   |   | 13,448 |   |
| Total                expenses                                       |   | $                                      | 71,377    |   | $ | 53,950 |   |
| Income                before tax provision                          |   | $                                      | 64,497    |   | $ | 36,076 |   |
|                                                                |   |                                   |      |   |   |   |   |
| Provision                for Income Tax:                            |   |                                   |      |   |   |   |   |
| Federal                income tax                                   |   | $                                      | 20,000    |   | $ | 9,000 |   |
| State                income tax                                     |   |                                   | 3,500     |   |   | 1,875 |   |
|                                                                |   |                                   |      |   |   |   |   |
| Total                provision for income tax (net of tax benefits) |   | $                                      | 23,500    |   | $ | 10,875 |   |
|                                                                |   |                                   |      |   |   |   |   |
| Net                income                                           |   | $                                      | 40,997    |   | $ | 25,201 |   |
|                                                                |   |                                   |      |   |   |   |   |
| Income                per common share                              |   | $                                      | .02       |   | $ | .01 |   |
|                                                                |   |                                   |      |   |   |   |   |
| Average                shares of common stock outstanding           |   |                                   | 2,982,662 |   |   | 2,982,662 |   |
|                                                                |   |                                   |      |   |   |   |   |

----

| MILLER                INDUSTRIES, INC.STATEMENT                OF CASH FLOWSFOR                THE THREE MONTHS ENDED JULY 31, 2006 AND 2005 |
|----------------------------------------------------------------------------------------------------------------------------------------------|
| (UNAUDITED)                                                                                                                                  |

|                                                                                                            |   | **Three                Months Ended** |    |
|-----------------------------------------------------------------------------------------------------------------|--------|---------------------------------------|---------|
|                                                                                                            |   | **July                31, 2006**      |    | **July                31, 2005** |   |
| Cash                Flows From Operating Activities:                                                            |   |                                  |    |   |   |   |   |
| Net                income                                                                                       |   | $                                     | 40,997  |   | $ | 25,201 |   |
| Adjustments                to reconcile net income to net cash provided by operating                activities: |   |                                  |    |   |   |   |   |
| Depreciation                                                                                                    |   |                                  | 3,138   |   |   | 3,138 |   |
| Amortization                                                                                                    |   |                                  | 1,459   |   |   | 659 |   |
| Changes                in operating assets and liabilities                                                      |   |                                  | 19,470  |   |   | 24,839 |   |
| Net                cash provided by operating activities                                                        |   | $                                     | 65,064  |   | $ | 53,837 |   |
|                                                                                                            |   |                                  |    |   |   |   |   |
| 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                                                              |   | $                                     | (11,120 | ) | $ | (13,117 | ) |
| Addition                to debt                                                                                 |   |                                  | -       |   |   | - |   |
|                                                                                                            |   |                                  |    |   |   |   |   |
| Net                cash provided by (used in) financing activities                                              |   | $                                     | (11,120 | ) | $ | (13,117 | ) |
|                                                                                                            |   |                                  |    |   |   |   |   |
| Net                increase in cash                                                                             |   | $                                     | 53,944  |   | $ | 40,720 |   |
|                                                                                                            |   |                                  |    |   |   |   |   |
| Cash                at the beginning of period                                                                  |   |                                  | 940,236 |   |   | 859,371 |   |
| Cash                at the end of period                                                                        |   | $                                     | 994,180 |   | $ | 900,091 |   |
|                                                                                                            |   |                                  |    |   |   |   |   |
| Additional                Cash Flow Information:                                                                |   |                                  |    |   |   |   |   |
| Cash                paid for interest                                                                           |   | $                                     | 19,403  |   | $ | 13,448 |   |
| Cash                paid for income tax                                                                         |   | $                                     | -       |   | $ | - |   |
|                                                                                                            |   |                                  |    |   |   |   |   |

----

| MILLER                INDUSTRIES, INC.NOTES                TO FINANCIAL STATEMENTSJULY                31, 2006 |
|----------------------------------------------------------------------------------------------------------------|
| (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 7/31/06   | Average                Remaining Life |
| $0.18                         | 2,017,338                                      | 8.9 |

----

----

----

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

----

|                               |   | MILLER                INDUSTRIES, INC. |
|------------------------------------|--------|----------------------------------------|
|                               |   | (Registrant)                           |
|                               |   |                                   |
|                               |   |                                   |
| Dated:                May 30, 2007 |   | By:                                    | /s/                Angelo Napolitano |
|                               |   |                                   | Angelo                NapolitanoChairman                of the Board of DirectorsChief                Executive OfficerPrincipal                Financial Officer |

----