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| MILLER                INDUSTRIES, INC. |
|----------------------------------------|

| 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) |

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|                                                                                                                         | Page                  No. |
|------------------------------------------------------------------------------------------------------------------------------|---------------------------|
| PART                  I: FINANCIAL                  INFORMATION                                                    |                      |
| Item                  1. Financial                  Statements                                                     |                      |
| Balance                  Sheets                                                                                    | 3                         |
| Statement                  of Operations - Three and Six Months Ended October 31, 2006 and                  2005   | 4                         |
| Statement                  of Cash Flows - Three and Six Months Ended October 31, 2006 and                  2005   | 5                         |
| Notes                  to Financial Statements                                                                          | 7                    |
| Item                  2. Management's                  Discussion and Analysis of Financial                        |                      |
| Condition                  and Results of Operations                                                               | 9                         |
| Item                  3. Controls                  and Procedures                                                  | 12                   |
| PART                  II: OTHER INFORMATION                                                                             |                      |
| Items                  1 to 6                                                                                      | 13                   |
| Signatures                                                                                                         | 14                   |

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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                                                                                             |   |   |   |   |   | 818,330 |   |
| Net                book value                                                                                                             |   |   |   |   | $ | 414,378 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| Other                Assets:                                                                                                              |   |   |   |   |   |   |   |
| Cash                                                                                                                                      |   | $ | 992,822 |   |   |   |   |
| Deferred                Tax Asset                                                                                                         |   |   | 138,000 |   |   |   |   |
| Deferred                Rent Receivable                                                                                                   |   |   | 19,806 |   |   |   |   |
| Prepaid                expenses and other assets                                                                                          |   |   | 13,858 |   |   |   |   |
| Deferred                Lease Incentive (Net of Accumulated Amortization of                $32,922)                                       |   |   | 42,678 |   |   |   |   |
| Loan                costs (less accumulated amortization of$18,443)                                                                       |   |   | 7,905 |   |   |   |   |
| Total                other assets                                                                                                         |   |   |   |   |   | 1,215,069 |   |
| Total                assets                                                                                                               |   |   |   |   | $ | 1,629,447 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| LIABILITIES                AND SHAREHOLDERS' DEFICIENCY                                                                                   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| Liabilities:                                                                                                                              |   |   |   |   |   |   |   |
| Mortgages                and notes payable                                                                                                |   | $ | 1,512,823 |   |   |   |   |
| Accounts                payable and accrued expenses                                                                                      |   |   | 339,812 |   |   |   |   |
| Tenant                security deposits                                                                                                   |   |   | 78,377 |   |   |   |   |
| Total                liabilities                                                                                                          |   |   |   |   | $ | 1,931,012 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |
| 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                                                                                                                                   |   |   | (1,642,627 | ) |   |   |   |
| Total                shareholders' deficiency                                                                                             |   |   |   |   |   | (301,565 | ) |
| Total                liabilities and shareholders' deficiency                                                                             |   |   |   |   | $ | 1,629,447 |   |
|                                                                                                                                      |   |   |   |   |   |   |   |

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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 - $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                and customer 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 |   |
|                                                                                                                                      |   |   |   |   |

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

|                                                      |   | Three                Months EndedOctober                31,  |      |
|-----------------------------------------------------------|--------|-------------------------------------------------------------------|-----------|
|                                                      |   |                                                              | 2006      |   |   | 2005 |   |
| Revenues:                                                 |   |                                                              |      |   |   |   |   |
| Rental                income                              |   | $                                                                 | 103,120   |   | $ | 69,265 |   |
| Hardware                sales (net)                       |   |                                                              | 119       |   |   | 962 |   |
| Other                income                               |   |                                                              | 11,133    |   |   | 6,779 |   |
|                                                      |   |                                                              |      |   |   |   |   |
| Total                revenue                              |   | $                                                                 | 114,372   |   | $ | 77,006 |   |
|                                                      |   |                                                              |      |   |   |   |   |
| Expenses:                                                 |   |                                                              |      |   |   |   |   |
| Rental                expense (except interest)           |   | $                                                                 | 52,289    |   | $ | 39,940 |   |
| Cost                of hardware sales                     |   |                                                              | 21        |   |   | - |   |
| Administrative                                            |   |                                                              | 8,859     |   |   | 14,058 |   |
| Interest                                                  |   |                                                              | 23,756    |   |   | 16,774 |   |
| Total                expenses                             |   | $                                                                 | 84,925    |   | $ | 70,772 |   |
| Income                (loss) before tax provision         |   | $                                                                 | 29,447    |   | $ | 6,234 |   |
|                                                      |   |                                                              |      |   |   |   |   |
| Provision                (Credit) for Income Tax:         |   |                                                              |      |   |   |   |   |
| Federal                income tax                         |   | $                                                                 | 7,000     |   | $ | (1,000 | ) |
| State                income tax                           |   |                                                              | 1,500     |   |   | 425 |   |
|                                                      |   |                                                              |      |   |   |   |   |
| Total                provision (credit) for income tax    |   | $                                                                 | 8,500     |   | $ | (575 | ) |
|                                                      |   |                                                              |      |   |   |   |   |
| Net                income                                 |   | $                                                                 | 20,947    |   | $ | 6,809 |   |
|                                                      |   |                                                              |      |   |   |   |   |
| Income                per common share                    |   | $                                                                 | .01       |   | $ | - |   |
|                                                      |   |                                                              |      |   |   |   |   |
| Average                shares of common stock outstanding |   |                                                              | 2,982,662 |   |   | 2,982,662 |   |
|                                                      |   |                                                              |      |   |   |   |   |

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

|                                                      |   | Six                Months EndedOctober                31, |      |
|-----------------------------------------------------------|--------|-----------------------------------------------------------|-----------|
|                                                      |   | 2006                                                 |      | 2005  |   |
| Revenues:                                                 |   |                                                      |      |   |   |
| Rental                income                              |   | $                                                         | 210,687   |   | $ | 151,971 |   |
| Hardware                sales (net)                       |   |                                                      | 18,728    |   |   | 3,316 |   |
| Other                income                               |   |                                                      | 20,831    |   |   | 11,745 |   |
|                                                      |   |                                                      |      |   |   |   |   |
| Total                revenue                              |   | $                                                         | 250,246   |   | $ | 167,032 |   |
|                                                      |   |                                                      |      |   |   |   |   |
| Expenses:                                                 |   |                                                      |      |   |   |   |   |
| Rental                expense (except interest)           |   | $                                                         | 86,598    |   | $ | 72,463 |   |
| Cost                of hardware sales                     |   |                                                      | 8,876     |   |   | - |   |
| Administrative                                            |   |                                                      | 17,669    |   |   | 22,037 |   |
| Interest                                                  |   |                                                      | 43,159    |   |   | 30,222 |   |
| Total                expenses                             |   | $                                                         | 156,302   |   | $ | 124,722 |   |
| Income                (loss) before tax provision         |   | $                                                         | 93,944    |   | $ | 42,310 |   |
|                                                      |   |                                                      |      |   |   |   |   |
| Provision                for Income Tax:                  |   |                                                      |      |   |   |   |   |
| Federal                income tax                         |   | $                                                         | 27,000    |   | $ | 8,000 |   |
| State                income tax                           |   |                                                      | 5,000     |   |   | 2,300 |   |
|                                                      |   |                                                      |      |   |   |   |   |
| Total                provision for income tax             |   | $                                                         | 32,000    |   | $ | 10,300 |   |
| Net                income (loss)                          |   | $                                                         | 61,944    |   | $ | 32,010 |   |
|                                                      |   |                                                      |      |   |   |   |   |
| Income                per common share                    |   | $                                                         | .02       |   | $ | .01 |   |
|                                                      |   |                                                      |      |   |   |   |   |
| Average                shares of common stock outstanding |   |                                                      | 2,982,662 |   |   | 2,982,662 |   |
|                                                      |   |                                                      |      |   |   |   |   |

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

|                                                                                                            |   | Six                Months EndedOctober                31, |    |
|-----------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------|---------|
|                                                                                                            |   | 2006                                                 |    | 2005  |   |
| Cash                Flows From Operating Activities:                                                            |   |                                                      |    |   |   |
| Net                Profit                                                                                       |   | $                                                         | 61,944  |   | $ | 32,010 |   |
| Adjustments                to reconcile net income to net cash provided by operating                activities: |   |                                                      |    |   |   |   |   |
| Depreciation                                                                                                    |   |                                                      | 6,614   |   |   | 6,276 |   |
| Amortization                                                                                                    |   |                                                      | 3,781   |   |   | 1,317 |   |
| Changes                in operating assets and liabilities                                                      |   |                                                      | 53,148  |   |   | 56,511 |   |
| Net                cash provided by operating activities                                                        |   | $                                                         | 125,487 |   | $ | 96,114 |   |
|                                                                                                            |   |                                                      |    |   |   |   |   |
| 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                                                              |   | $                                                         | (22,414 | ) | $ | (26,373 | ) |
| Addition                to debt                                                                                 |   |                                                      | -       |   |   | - |   |
| Net                cash provided by (used in) financing activities                                              |   | $                                                         | (22,414 | ) | $ | (26,373 | ) |
|                                                                                                            |   |                                                      |    |   |   |   |   |
| Net                increase in cash                                                                             |   | $                                                         | 52,586  |   | $ | 69,741 |   |
|                                                                                                            |   |                                                      |    |   |   |   |   |
| Cash                at the beginning of year                                                                    |   |                                                      | 940,236 |   |   | 859,371 |   |
| Cash                at the end of year                                                                          |   | $                                                         | 992,822 |   | $ | 929,112 |   |
|                                                                                                            |   |                                                      |    |   |   |   |   |
| Additional                Cash Flow Information:                                                                |   |                                                      |    |   |   |   |   |
| Cash                paid for interest                                                                           |   | $                                                         | 43,159  |   | $ | 30,222 |   |
| Cash                paid for income tax                                                                         |   | $                                                         | -       |   | $ | - |   |
|                                                                                                            |   |                                                      |    |   |   |   |   |

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| MILLER                INDUSTRIES, INC.NOTES                TO FINANCIAL STATEMENTSOCTOBER                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                                       | 8.6  |

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| (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. |
|--------|-----|-------------------------------------|

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

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