----

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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C. 20549**

**FORM        10-QSB**

| x | QUARTERLY                  REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT                  OF                  1934 |
|---|--------------------------------------------------------------------------------------------------------------------------------------|

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

| o | TRANSITION                  REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE                  ACT |
|---|---------------------------------------------------------------------------------------------------|

**Medical        International Technology, Inc.**

| **Colorado**                                                                    | **84-1509950**                                     |
|---------------------------------------------------------------------------------|----------------------------------------------------|
| (State                  or other jurisdiction of incorporation or organization) | (IRS                  Employer Identification No.) |

**1872        Beaulac, Ville Saint-Laurent**

**Montreal,        Quebec, Canada H4R 2E7**

----

----

**Index**

|                        |                                                                           | PageNumber |
|-----------------------------|--------------------------------------------------------------------------------|------------|
|                        |                                                                           |       |
| PART                    I.  | FINANCIAL                    INFORMATION                                       |       |
|                        |                                                                           |       |
| Item                    1.  | Financial                    Statements                                        |       |
|                        |                                                                           |       |
|                        | Consolidated                    Balance Sheet                                  | 3          |
|                        |                                                                           |       |
|                        | Consolidated                    Statement of Operations                        | 4          |
|                        |                                                                           |       |
|                        | Consolidated                    Statement of Cash Flows                        | 5          |
|                        |                                                                           |       |
|                        | Consolidated                    Statement of Comprehensive Loss                | 6          |
|                        |                                                                           |       |
|                        | Consolidated                    Statement of Stockholders’ (Deficit)     | 7          |
|                        |                                                                           |       |
|                        | Notes                    to Financial Statements                               | 8          |
|                        |                                                                           |       |
| Item                    2.  | Management's                    Discussion and Analysis of Financial Condition |       |
|                        | and                    Plan of Operations                                      | 10         |
|                        |                                                                           |       |
| Item                    3.  | Controls                    and Procedures                                     | 11         |
|                        |                                                                           |       |
| Part                    II. | OTHER                    INFORMATION                                           |       |
|                        |                                                                           |       |
| Item                    1.  | Legal                    Proceedings                                           | 12         |
|                        |                                                                           |       |
| Item                    2.  | Unregistered                    Sales of Equity Securities and Use of Proceeds | 12         |
|                        |                                                                           |       |
| Item                    3.  | Defaults                    Upon Senior Securities                             | 12         |
|                        |                                                                           |       |
| Item                    4.  | Submission                    of Matters to a Vote of Security Holders         | 12         |
|                        |                                                                           |       |
| Item                    5.  | Other                    Information                                           | 12         |
|                        |                                                                           |       |
| Item                    6.  | Exhibits                    and Reports on Form 8-K                            | 12         |
|                        |                                                                           |       |
| SIGNATURES                  | 13                                                                             |

----

|                                                                                                                         |   | December                      31, 2006 |       |   | September                      30, 2006 |   |
|------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|------------|--------|-----------------------------------------|--------|
|                                                                                                                         |   |                                   |       |   | (Audited)                               |   |
| ASSETS                                                                                                                       |   |                                   |       |   |                                    |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |
| **Current                      assets**                                                                                      |   |                                   |       |   |                                    |   |
|     Cash                      and cash equivalents                                                       |   | $                                      | 12,552     |   |                                    | $      | 2,920 |   |
|     Accounts                      receivable                                                             |   |                                   | 20,357     |   |                                    |   | 19,244 |   |
|     Inventories                                                                                          |   |                                   | 94,196     |   |                                    |   | 78,822 |   |
|     Research                      credit                      receivable                                 |   |                                   | 63,561     |   |                                    |   | 182,630 |   |
|     Prepaid                      expenses                                                                |   |                                   | 2,403      |   |                                    |   | 5,368 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **        Total                      Current Assets**                                |   |                                   | 193,069    |   |                                    |   | 288,984 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **Property                      and Equipment**                                                                              |   |                                   |       |   |                                    |   |   |   |
|     Tooling                      and machinery                                                           |   |                                   | 225,175    |   |                                    |   | 225,175 |   |
|     Furniture                      and                      office equipment                             |   |                                   | 59,372     |   |                                    |   | 59,372 |   |
|     Leasehold                      improvements                                                          |   |                                   | 22,163     |   |                                    |   | 22,163 |   |
|                                                                                                                         |   |                                   | 306,710    |   |                                    |   | 306,710 |   |
|     Less                      accumulated depreciation                                                   |   |                                   | (210,044   | )      |                                    |   | (199,090 | ) |
|                                                                                                                         |   |                                   | 96,666     |   |                                    |   | 107,620 |   |
| **Other                      Assets**                                                                                        |   |                                   |       |   |                                    |   |   |   |
|     Patents                      (net accumulated amortization of $562 and $466)                         |   |                                   | 1,448      |   |                                    |   | 1,564 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **        Total                      Assets**                                        |   | $                                      | 291,183    |   |                                    | $      | 398,168 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **Liabilities                      and Stockholders’ (Deficit)**                                                       |   |                                   |       |   |                                    |   |   |   |
| **Current                      liabilities**                                                                                 |   |                                   |       |   |                                    |   |   |   |
|     Unearned                      income                                                                 |   |                                   | 43,426     |   |                                    |   | 57,558 |   |
|     Advances                      payable and accrued expenses                                           |   |                                   | 408,060    |   |                                    |   | 420,356 |   |
|     Accounts                      payable – related parties                                        |   |                                   | 222,958    |   |                                    |   | 221,844 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **        Total                      Liabilities**                                   |   |                                   | 674,444    |   |                                    |   | 699,758 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **Stockholders’                      (Deficit)**                                                                       |   |                                   |       |   |                                    |   |   |   |
| Preferred                      stock, $.0001 par value; 3,000,000 shares authorized;                                         |   |                                   |       |   |                                    |   |   |   |
| none                      issued and outstanding as of December 31, 2006                                                     |   |                                   |       |   |                                    |   |   |   |
| Common                      stock, $0001 par value, 100,000,000 shares authorized;                                           |   |                                   |       |   |                                    |   |   |   |
| 11,719,137                      shares issued and outstanding at December 31, 2006                                           |   |                                   | 1,171      |   |                                    |   | 1,086 |   |
| Additional                      paid-in capital                                                                              |   |                                   | 5,965,189  |   |                                    |   | 5,786,600 |   |
| Retained                      deficit                                                                                        |   |                                   | (6,350,625 | )      |                                    |   | (6,073,155 | ) |
| Other                      comprehensive income (loss)                                                                       |   |                                   | 1,004      |   |                                    |   | 16,121 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **        Total                      Stockholders’ (Deficit)**                 |   |                                   | (383,261   | )      |                                    |   | (301,590 | ) |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |
| **        Total                      Liabilities and Stockholders’ (Deficit)** |   | $                                      | 291,183    |   |                                    | $      | 398,168 |   |
|                                                                                                                         |   |                                   |       |   |                                    |   |   |   |

----

|                                                            |   | Three                    Month Period Ended |       |
|-----------------------------------------------------------------|--------|---------------------------------------------|------------|
|                                                            |   | December                    31,             |       |
|                                                            |   | 2006                                        |       |   | 2005 |   |
|                                                            |   | (Unaudited)                                 |       |   | (Unaudited) |   |
|                                                            |   |                                        |       |   |   |   |
| Sales                                                           |   | $                                           | 47,565     |   |   | $ | 31,897 |   |
| Cost                    of sales                                |   |                                        | (26,136    | ) |   |   | (22,403 | ) |
|                                                            |   |                                        |       |   |   |   |   |   |
| Gross                    Profit                                 |   |                                        | 21,429     |   |   |   | 9,494 |   |
|                                                            |   |                                        |       |   |   |   |   |   |
| Research                    and development costs               |   |                                        | (30,859    |   |   |   | (101,620 | ) |
| Selling,                    general and administrative expenses |   |                                        | (262,568   | ) |   |   | (362,643 | ) |
|                                                            |   |                                        | (293,427   | ) |   |   | (464,263 | ) |
| Net                    loss from operations                     |   |                                        | (271,919   | ) |   |   | (454,769 | ) |
|                                                            |   |                                        |       |   |   |   |   |   |
| Other                    Income (Expense)                       |   |                                        |       |   |   |   |   |   |
|                                                            |   |                                        |       |   |   |   |   |   |
| Interest                    income                              |   |                                        | -          |   |   |   | 338 |   |
| Interest                    expense                             |   |                                        | (5,472     | ) |   |   | (10,685 | ) |
|                                                            |   |                                        | (5,472     | ) |   |   | (10,347 | ) |
| Net                    loss                                     |   | $                                           | (277,470   | ) |   | $ | (465,116 | ) |
| Basic                    (loss) per share                       |   | $                                           | (0.02      | ) |   | $ | (0.094 | ) |
| Basic                    weighted average shares outstanding    |   |                                        | 11,719,137 |   |   |   | 4,975,782 |   |
|                                                            |   |                                        |       |   |   |   |   |   |

----

|                                                                                                                                                               |   | Three                      Month Period Ended |     |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------|----------|
|                                                                                                                                                               |   | December                      31,             |     |
|                                                                                                                                                               |   | 2006                                          |     |   | 2005 |   |
|                                                                                                                                                               |   | (Unaudited)                                   |     |   | (Unaudited) |   |
| **Cash                    Flows from Operating Activities**                                                                                                        |   |                                          |     |   |   |   |   |   |
| Net                      Loss                                                                                                                                      |   | $                                             | (277,470 | ) |   | $ | (465,116 | ) |
|     Adjustments                      to                      reconcile net loss to net cash used in operating                      activities: |   |                                          |     |   |   |   |   |   |
|     Depreciation                      expense                                                                                                  |   |                                          | 10,954   |   |   |   | 10,577 |   |
|                            Amortization expense                                                                                           |   |                                          | 116      |   |   |   | 58 |   |
|                            Common stock issued for consulting and legal services                                                          |   |                                          | 163,674  |   |   |   | 110,576 |   |
|                            Common stock issued for debt                                                                                   |   |                                          | -        |   |   |   | 242,000 |   |
|                            (Increase) decrease in Assets                                                                                  |   |                                          |     |   |   |   |   |   |
|                              (Increase) decrease in accounts receivable                                                         |   |                                          | (1,113   | ) |   |   | 32,221 |   |
|                              Increase (decrease) in advances to related corporations                                            |   |                                          | 1,114    |   |   |   | (224,319 | ) |
|                              (Increase) decrease in inventories                                                                 |   |                                          | (15,374  | ) |   |   | (8,599 | ) |
|                              (Increase) decrease in research tax credit receivable                                              |   |                                          | 119,069  |   |   |   | 50,111 |   |
|                              (Increase) decrease in prepaid expenses                                                            |   |                                          | 2,965    |   |   |   | - |   |
|     Increase                      (decrease) in Liabilities                                                                                    |   |                                          |     |   |   |   |   |   |
|                              Increase (decrease) in unearned income                                                             |   |                                          | (14,132  | ) |   |   | (11,186 | ) |
|                              Increase (decrease) in accounts payable and accrued                      expenses                  |   |                                          | (12,296  | ) |   |   | (380,043 | ) |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |
| **        Net                      Cash Used In Operating Activities**                                                     |   |                                          | (22,493  | ) |   |   | (643,720 | ) |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |
| **Cash                      Flows from Investing Activities**                                                                                                      |   |                                          |     |   |   |   |   |   |
|     Equipment                      acquisition                                                                                                 |   |                                          | -        |   |   |   | (21,128 | ) |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |
| **        Net                      Cash Used In Investing Activities**                                                     |   |                                          | -        |   |   |   | (21,128 | ) |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |
| **Cash                      Flows from Financing Activities**                                                                                                      |   |                                          |     |   |   |   |   |   |
|     Gross                      proceeds from private offerings                                                                                 |   |                                          | 15,000   |   |   |   | 1,406,000 |   |
|     Reduction                      in                      amounts due to related parties                                                      |   |                                          | -        |   |   |   | (144,111 | ) |
|     Principal                      reduction on small business loan                                                                            |   |                                          | -        |   |   |   | (4,545 | ) |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |
| **        Net                      Cash Provided By Financing Activities**                                                 |   |                                          | 15,000   |   |   |   | 1,257,344 |   |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |
| **Effect                            of exchange rates on cash**                                                                                                    |   |                                          | 2,139    |   |   |   | 107,249 |   |
| **Net                      increase in cash and cash equivalents**                                                                                                 |   |                                          | 9,632    |   |   |   | 699,745 |   |
| **Beginning                      Balance - Cash and Cash Equivalents**                                                                                             |   |                                          | 2,920    |   |   |   | 5,874 |   |
| **Ending                      Balance - Cash and Cash Equivalents**                                                                                                |   | $                                             | 12,552   |   |   | $ | 705,619 |   |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |
| Supplemental                      Information:                                                                                                                     |   |                                          |     |   |   |   |   |   |
| Cash                      Paid For:                                                                                                                                |   |                                          |     |   |   |   |   |   |
| Interest                      expenses                                                                                                                             |   | $                                             | 1,591    |   |   | $ | 10,685 |   |
| Income                      taxes                                                                                                                                  |   | $                                             | -        |   |   | $ | - |   |
|                                                                                                                                                               |   |                                          |     |   |   |   |   |   |

----

|                                                                               |   |                                    |     |   | For                    The Year Ending |   |
|------------------------------------------------------------------------------------|--------|-----------------------------------------|----------|--------|----------------------------------------|--------|
|                                                                               |   | First                    Quarter Ending |     |   | September                    30,       |   |
|                                                                               |   | 31-Dec-06                               |     |   | 2006                                   |   |   | 2005 |   |
|                                                                               |   |                                    |     |   |                                   |   |   |   |   |
| **Net                    Loss**                                                    |   | $                                       | (277,470 | )      |                                   | $      | (1,509,663 | ) |   | $ | (772,154 | ) |
| Other                    comprehensive income (loss)                               |   |                                    |     |   |                                   |   |   |   |   |   |   |   |
|     Foreign                    currency translation adjustment |   |                                    |     |   |                                   |   | 20,203 |   |   |   | 49,723 |   |
| **    Net                    comprehensive income (loss)**     |   | $                                       | (277,470 | )      |                                   | $      | (1,489,430 |   |   | $ | (722,431 | ) |
|                                                                               |   |                                    |     |   |                                   |   |   |   |   |   |   |   |

----

|                                                                            |   |                            |       |   |                       |   |   | Additional |   |   |      |   |
|---------------------------------------------------------------------------------|--------|---------------------------------|------------|--------|----------------------------|--------|--------|------------|--------|--------|-----------|--------|
|                                                                            |   | Common                    Stock |       |   | Paid                    in |   |   |       |   |
|                                                                            |   | Shares                          |       |   | Amount                     |   |   | Capital    |   |   | Deficit   |   |
| **Balance                    – September 30, 2006**                       |   |                            | 10,867,737 |   |                       | $      | 1,086  |       |   | $      | 5,786,600 |   |   | $ | (6,073,155 | ) |
|     Shares                    issued for services           |   |                            | 779,400    |   |                       |   | 78     |       |   |   | 163,596   |   |   |   | - |   |
|     Shares                    issued for private placements |   |                            | 72,000     |   |                       |   | 7      |       |   |   | 14,993    |   |   |   | - |   |
|                                                                            |   |                            |       |   |                       |   |   |       |   |   |      |   |   |   |   |   |
| Net                    loss for the period ending December 31, 2006             |   |                            | -          |   |                       |   | -      |       |   |   | -         |   |   |   | (277,470 | ) |
|                                                                            |   |                            |       |   |                       |   |   |       |   |   |      |   |   |   |   |   |
| **Balance                    – December 31, 2006**                        |   |                            | 11,719,137 |   |                       | $      | 1,171  |       |   | $      | 5,965,189 |   |   | $ | (6,350,625 | ) |
|                                                                            |   |                            |       |   |                       |   |   |       |   |   |      |   |   |   |   |   |

----

**Note        1 - Basis of Presentation**

**Interim          Financial Statements**

**Note          2 – Summary of Significant Accounting Policies**

**Principles          of consolidation**

**Foreign          Currency Translations**

** **

**Allowance          for Doubtful Accounts**

**Inventories**

**Property          and Equipment**

**Intangible          assets**

**Net          Loss per Share**

**Issuances          Involving Non-cash Consideration**

**Cash          and Cash Equivalents**

**Use          of Estimates**

----

**Long-Lived          Assets**

**Reclassification**

**Income          Taxes**

**Fair          Value of Financial Instruments**

**Revenue          Recognition**

**Note          3 – Intangible Assets**

**Note          4 – Stock Activity**

**Issuance          of Common Stock**

**Note          5 – Related Party Transactions**

----

**Item          2.                      Management's          Discussion and Analysis of Financial Condition and Plan of          Operations**

**Financial          Summary**

**Management          Plan of Operations**

----

**Item          3.                      Controls          and Procedures**

----

**Part          II.      OTHER          INFORMATION**

**Item          1.      Legal          Proceedings**

| (a)   | Farimetal                    Inc. against Medical International Technologies (MIT Canada)                    Inc. |
|-----------------|-------------------------------------------------------------------------------------------------------------------|

| (b)   | Outils                    Diacarb Inc. against Medical International Technologies (MIT                    Canada)                    Inc. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Commission                    des normes du travail against 9139-2449 Québec Inc. (DBA. ScanView) &                    Medical International Technologies (MIT Canada)                    Inc. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | McMillan,                    Binch, Mendelsohn against Idée International R&D, 3567940 Canada Inc,                    2849674 Canada Inc & Medical International Technologies (MIT Canada)                    Inc. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Alain                    Deslauriers against 9139-2449 Quebec Inc, Medical International                    Technologies (MIT Canada) Inc., and Karim Menassa, as an                    individual. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Item          2.      Unregistered Sales          of          Equity Securities and Use of Proceeds**

**Item          3.     Defaults Upon Senior          Securities**

**Item          4.      Submission of Matters          to a Vote of Security Holders**

**Item          5.      Other          Information**

**Item          6.      Exhibits and Reports          on Form 8-K**

----

**SIGNATURES**

|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                     | Medical                      International Technology, Inc.                                                                                                                                                                                                                                                                                                                                                                                |
|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Date:                      July 16, 2007 | By:/s/Karim                      Menassa,                      President                                                            |
|                                     | Karim                      Menassa, President and Principal Executive Officer                                                                                                                                                                                                                                                                                                                                                              |
|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Date:                      July 16, 2007 | By:/s/Michel                      Bayouk,                      Secretary                                                            |
|                                     | Michel                      Bayouk, Secretary and Principal Accounting                      Officer                                                                                                                                                                                                                                                                                                                                        |