SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB
(Mark One)

[X ] QUARTERLY  REPORT  PURSUANT  TO SECTION 13 OR 15(d) OF THE  SECURITIES
     EXCHANGE ACT OF 1934

                For the quarterly period ended December 31, 2006

                                       OR

[    ] TRANSITION REPORT UNDER SECTION 13 OF 15(d) OF THE EXCHANGE ACT OF 1934

          From the transition period from ____________ to ___________.

                         Commission File Number 0-33107

                        GENERAL ENVIRONMENTAL CORPORATION
        -----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

           Delaware                                        84-1080047
--------------------------------              ---------------------------------
(State or other jurisdiction of               (IRS Employer Identification No.)
  incorporation or organization)


                  33 Pine Street, Exeter, New Hampshire 03833
                  ---------------------------------------------
                    (Address of principal executive offices)

                                 (603) 772-7336
                           --------------------------
                           (Issuer's telephone number)

                                       N/A
               ---------------------------------------------------
              (Former name, former address and former fiscal year,
                         if changed since last report)

     Indicate  by check  mark  whether  the  registrant  (1) filed  all  reports
required to be filed by Section 13 or 15(d) of the  Exchange Act during the past
12 months (or for such shorter  period that the  registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90 days:

                                 Yes |X| No |_|

         Class                  Shares Outstanding             Date
      Common, $.001                28,531,202            February 1, 2007

<PAGE>


                        General Enviromental Corporation

                                      INDEX
<TABLE>


                                                                                               Page
                                                                                              Number
<S>                                                                                         <C>

PART I - FINANCIAL INFORMATION

         Item 1.Financial Statements


                  Condensed Balance Sheets - December 31, 2006(unaudited) and
                  September 30, 2006 (Audited).................................................3

                  Unaudited Condensed Statements of Operations - For the three months
                  ended December  31, 2006 and 2005............................................4

                  Unaudited Condensed Statements of Cash Flows - For the three months ended
                  December 31, 2006 and 2005...................................................5

                  Notes to Unaudited Condensed Financial Statements............................6

         Item 2. Management's Discussion and Analysis of or Plan
                  of Operation.................................................................7

         Item 3.  Controls and Procedures......................................................7

PART II - OTHER INFORMATION
         Item 1.  Legal Proceedings............................................................7
         Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds..................7
         Item 3.  Defaults Upon Senior Securities..............................................7
         Item 4.  Submission of Matters to a Vote of Security Holders..........................7
         Item 5.  Other Information............................................................7

          Item 6. Exhibits.....................................................................7


SIGNATURES.....................................................................................8
Certifications.................................................................................9
</TABLE>



<PAGE>


                         PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

                         General Environment Corporation
                                 Balance Sheets


                    Assets
                   --------
                                                December 31,       September 30,
                                                   2006                 2006
                                                ------------       -------------
Current Assets
        Cash                                      $2,690             $12,559
                                                -----------        -----------
Total current assets                               2,690              12,559

Other Assets
        Receivable - Environment                   3,750               3,750
                                                -----------        -----------
Total Assets                                      $6,440             $16,309
                                                ===========        ===========
        Liabilities & Shareholders Deficit
       ------------------------------------
Liabilities

Current Liabilities
        Accounts Payable                          79,549             80,358
        Accrued Interest                          14,523             12,320
        Notes Payable                             50,000             50,000
                                                -----------        -----------
        Total Current Liabilities                144,072            142,678

Other Liabilities
        Notes Payable - Officers                  63,000             63,000
                                                -----------        -----------
        Total Liabilities                        207,072            206,678

Shareholders Deficit
---------------------
Preferred Stock, $10 par value,
2,000,000 shares authorized, 0 issued
and outstanding, respectively                          -                 -
Common Stock, $.001 par value
30,000,000 shares authorized 28,531,209
shares issued and outstanding, respectively       28,531            28,531
Additional paid-in capital                     9,044,024         9,044,024
Deficit                                       (9,273,187)       (9,272,274)
                                              -------------      -------------
        Total Shareholders Deficit               200,632           199,719
                                              -------------      -------------

Total Liabilities & Shareholders Deficit          $6,440            $7,126
                                              =============      =============



    The accompanying notes are an integral part of the financial statements.

<PAGE>

                         General Environment Corporation
                             Statements of Operations
                                   (Unaudited)


                                    For the Three Months Ended
                                           December 31,
                                   -----------------------------
                                      2006              2005
                                   ------------   --------------

Revenues                                   -                -

Operating Expenses:
        Consulting fees               $9,000                $
        General administrative
                expenses                  60              485
                                    ----------        ---------
Total Operating Expenses:              9,060              485
Other
        Interest Expense               2,203            3,083
                                    ----------        ---------
Total Other Expenses                   2,203            3,083
                                    ----------        ---------
Net Income Before Taxes              (11,263)          (3,568)
Promise for income taxes                   -                -
Net Income                          $(11,263)               $
                                    ==========        =========
Basic & Diluted Income Per                 -                -
Common Share
Basic & Diluted weighted
average number of common shares
outstanding                       28,531,202       28,531,202


    The accompanying notes are an integral part of the financial statements.

<PAGE>



                         General Environment Corporation
                            Statements of Cash Flows
                                   (Unaudited)


                                                      For the Three Months Ended
                                                            December 31,
                                                       ---------------------
                                                           2006      2005
                                                       ---------  ----------


CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)                                     $(11,263)    $(3,568)


Adjustments to reconcile net income (loss) to net cash
provided by (used in) operating activites:
Depreciation
(Decrease) increase in payables                          1,394       3,083

Net cash provided by (used in) operating activities     (9,869)       (485)
                                                       ---------   ---------
Net increase (Decrease) in cash                         (9,869)       (485)

Cash at beginning of period                             12,559       3,376
                                                       ---------   ---------
Cash at end of period                                   $2,690      $2,891
                                                       =========   =========



    The accompanying notes are an integral part of the financial statements.


<PAGE>


                         General Environment Corporation
              Notes to the Unaudited Condensed Financial Statements
                                December 31, 2006


1.   General

     The interim financial  statements are prepared pursuant to the requirements
for  reporting on Form 10-QSB.  The  September  30, 2006 balance  sheet data was
derived from audited  financial  statements but does not include all disclosures
required by generally  accepted  accounting  principles.  The interim  financial
statements and notes thereto  should be read in  conjunction  with the financial
statements  and notes  included in the Company's  Form 10-KSB for the year ended
September  30,  2006.  In the  opinion  of  management,  the  interim  financial
statements  reflect all adjustments of a normal recurring nature necessary for a
fair statement of the results for the interim periods presented.

<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND PLAN OF
        OPERATION

     The Company's plan of operation for the foreseeable future is to search for
a suitable company with which to merge or acquire.

     The Company had no revenues for either the three months ended  December 31,
2005 or 2004.

     For the  three  months  ended  December  31,  2006,  the  Company  incurred
consulting  fees of $9,000  interest  expense of $3,083 and selling  general and
administrative  expenses of $60. This  compares with interest  expense of $3,083
and general and administrative expenses of $485 for the same period in 2004.

     As of December 31, 2006, the Company had $2,690 in cash and a deficiency in
working capital of $141,382. This compares with cash of $12,559 and a deficiency
in working capital of $130,119 as of September 30, 2006.

     Based upon the current level of cash, the deficiency in working capital and
current level of expenditures,  it will be necessary to seek additional  sources
of funding over the next twelve months. Historically the company's financing has
come from loans from its officers and principal  shareholders.  However,  unless
such funding  continues  or the company is able to sell its shares,  the Company
has  insufficient  resources to continue its  business  operations  for the next
twelve  months.  No  assurances  can be given that the  Company  will be able to
obtain any future financing or sell any of its shares.

     ITEM 3.      CONTROLS AND PROCEDURES

     As of the end of the period  covered by this report,  we have evaluated the
effectiveness  of the  design  and  operation  of our  disclosure  controls  and
procedures  under the  supervision  of and with the  participation  of our Chief
Executive Officer ("CEO") and our Chief Financial Officer ("CFO"). Based on this
evaluation,  our  management,  including  our CFO and  CEO,  concluded  that our
disclosure  controls and procedures were effective,  and that there have been no
significant  changes in our  internal  controls or in other  factors  that could
significantly affect internal controls subsequent to the evaluation.

                                             PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEDINGS

None

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None

ITEM 5.  OTHER INFORMATION

None

ITEM 6.  EXHIBITS

a)       Exhibits

EXHIBIT NO.                             IDENTIFICATION OF EXHIBIT

 31.1    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 302 of the Sarbanes-Oxley Act of 2002
 31.2    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 302 of the Sarbanes-Oxley Act of 2002
 32.1    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 906 of the Sarbanes-Oxley Act of 2002
 32.2    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 906 of the Sarbanes-Oxley Act of 2002



<PAGE>

                                   SIGNATURES

     In accordance with the requirements of the Exchange Act, the registrant has
duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.


                                               General Environment Corporation


Date: February 22, 2007                       By: /s/ Herb T. Sears
                                                  ----------------------------
                                                     Herb T. Sears
                                                     Chief Executive Officer

Date: February 22, 2007                       By: /s/ Ed Nichols
                                                 -----------------------------
                                                     Ed Nichols
                                                     Chief Financial Officer

<PAGE>

 CERTIFICATIONS
                                                                 EXHIBIT 31.1


I, Herbert T. Sears, certify that:

1.  I  have  reviewed  this quarterly report  on  Form  10-QSB  of  General
Environmental Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and
procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control
over financial reporting that occurred during the registrant's most recent
fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual
report) that has materially affected, or is reasonably likely to materially
affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant's ability to record, process,
summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal control over
financial reporting.

Date: February 22, 2007

/s/ Herbert T. Sears
-------------------------
Herbert T. Sears
Chief Executive Officer
<PAGE>


                                                                 EXHIBIT 31.2


I, Edward Nichols, certify that:

1.  I  have   reviewed  this  quarterly  report  on  Form  10-QSB  of  General
Envioronmental Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15-15(f) for the
registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;

(b)Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and
procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control
over financial reporting that occurred during the registrant's most recent
fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual
report) that has materially affected, or is reasonably likely to materially
affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant's ability to record, process,
summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal control over
financial reporting.

Date: February 22, 2007

/s/   Edward Nichols
------------------------
Edward Nichols
Chief Financial Officer

<PAGE>


                                                                 EXHIBIT 32.1

Certification of Periodic Financial Report Pursuant to 18 U.S.C. Section 1350

For purposes of 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002, the undersigned, Herbert Sears, the Chief
Executive Officer of General Environmental Corporation. (the "Company"), hereby
certifies that, to his knowledge:

(i) the Quaterly Report on Form 10-QSB of the Company for the three months ended
December 31, 2006, as filed with the Securities  and Exchange  Commission on the
date hereof (the "Report") fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934; and

(ii)the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

Date: February 22, 2007

/s/ Herbert Sears

Herbert Sears
Chief Executive Officer



<PAGE>



                                                                 EXHIBIT 32.2

Certification of Periodic Financial Report Pursuant to 18 U.S.C. Section 1350

For purposes of 18 U.S.C.  Section 1350,  as adopted  pursuant to Section 906 of
the  Sarbanes-Oxley  Act of 2002, the  undersigned,  Edward  Nichols,  the chief
financial officer of General Environmental  Corporation (the "Company"),  hereby
certifies that, to his knowledge:

(i) the  Quarterly  Report on Form 10-QSB of the  Company  for the three  months
ended December 31, 2006, as filed with the Securities and Exchange Commission on
the date hereof (the "Report")  fully complies with the  requirements of section
13(a) or 15(d) of the Securities Exchange Act of 1934; and

(ii)the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

Date: February 22, 2007

/s/ Edward Nichols
------------------------
Edward Nichols
Chief Financial Officer