----

----

**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 March 31, 2007**

| 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                                                                           |

----

|                                                                                                                       |   | March                      31, 2007 |       |   | September                    30, 2006 |   |
|----------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------|------------|--------|---------------------------------------|--------|
|                                                                                                                       |   |                                |       |   | (Audited)                             |   |
| ASSETS                                                                                                                     |   |                                |       |   |                                  |   |
|                                                                                                                       |   |                                |       |   |                                  |   |
| **Current                    assets**                                                                                      |   |                                |       |   |                                  |   |
|     Cash                    and cash equivalents                                                       |   | $                                   | 1,782      |   |                                  | $      | 2,920 |   |
|     Accounts                    receivable                                                             |   |                                | 20,357     |   |                                  |   | 19,244 |   |
|     Inventories                                                                                        |   |                                | 65,078     |   |                                  |   | 78,822 |   |
|     Research                    credit                    receivable                                   |   |                                | 64,791     |   |                                  |   | 182,630 |   |
|     Prepaid                    expenses                                                                |   |                                | 46,018     |   |                                  |   | 5,368 |   |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |
| **        Total                    Current Assets**                                |   |                                | 198,026    |   |                                  |   | 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                                                   |   |                                | (220,998   | )      |                                  |   | (199,090 | ) |
|                                                                                                                       |   |                                | 85,712     |   |                                  |   | 107,620 |   |
| **Other                    Assets**                                                                                        |   |                                |       |   |                                  |   |   |   |
|     Patents                    (net accumulated amortization of $562 and $466)                         |   |                                | 1,332      |   |                                  |   | 1,564 |   |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |
| **        Total                    Assets**                                        |   | $                                   | 285,756    |   |                                  | $      | 398,168 |   |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |
| **Liabilities                    and Stockholders’ (Deficit)**                                                       |   |                                |       |   |                                  |   |   |   |
| **Current                    liabilities**                                                                                 |   |                                |       |   |                                  |   |   |   |
|     Unearned                    income                                                                 |   |                                | 90,102     |   |                                  |   | 57,558 |   |
|     Advances                    payable and accrued expenses                                           |   |                                | 403,294    |   |                                  |   | 420,356 |   |
|     Accounts                    payable – related parties                                        |   |                                | 222,958    |   |                                  |   | 221,844 |   |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |
| **        Total                    Liabilities**                                   |   |                                | 716,354    |   |                                  |   | 699,758 |   |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |
| **Stockholders’                    (Deficit)**                                                                       |   |                                |       |   |                                  |   |   |   |
| Preferred                    stock, $.0001 par value; 3,000,000 shares authorized;                                         |   |                                |       |   |                                  |   |   |   |
| none                      issued and outstanding as of March 31, 2007                                                      |   |                                |       |   |                                  |   |   |   |
| Common                    stock, $0001 par value, 100,000,000 shares authorized;                                           |   |                                |       |   |                                  |   |   |   |
| 11,982,887                      shares issued and outstanding at March 31, 2007                                            |   |                                | 1,197      |   |                                  |   | 1,086 |   |
| Additional                    paid-in capital                                                                              |   |                                | 6,025,389  |   |                                  |   | 5,786,600 |   |
| Retained                    deficit                                                                                        |   |                                | (6,458,963 | )      |                                  |   | (6,073,155 | ) |
| Other                    comprehensive income (loss)                                                                       |   |                                | 1,779      |   |                                  |   | 16,121 |   |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |
| **        Total                    Stockholders’ (Deficit)**                 |   |                                | (430,598   | )      |                                  |   | (301,590 | ) |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |
| **        Total                    Liabilities and Stockholders’ (Deficit)** |   | $                                   | 285,756    |   |                                  | $      | 398,168 |   |
|                                                                                                                       |   |                                |       |   |                                  |   |   |   |

----

|                                                            |   | Three                    Month Period Ended |       |   | Six                    Month Period Ended |   |
|-----------------------------------------------------------------|--------|---------------------------------------------|------------|--------|-------------------------------------------|--------|
|                                                            |   | March                    31,                |       |   | March                    31,              |   |
|                                                            |   | 2007                                        |       |   | 2006                                      |   |   | 2007 |   |   | 2006 |   |
|                                                            |   | (Unaudited)                                 |       |   | (Unaudited)                               |   |   | (Unaudited) |   |   | (Unaudited) |   |
|                                                            |   |                                        |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Sales                                                           |   | $                                           | 60,045     |   |                                      | $      | 61,347 |   |   | $ | 107,610 |   |   | $ | 93,244 |   |
| Cost                    of sales                                |   |                                        | 26,237     |   |                                      |   | 31,125 |   |   |   | 52,373 |   |   |   | 53,528 |   |
| Gross                    Profit                                 |   |                                        | 33,808     |   |                                      |   | 30,222 |   |   |   | 55,237 |   |   |   | 39,716 |   |
| Research                    and development costs               |   |                                        | 27,299     |   |                                      |   | 93,925 |   |   |   | 58,158 |   |   |   | 195,545 |   |
| Selling,                    general and administrative expenses |   |                                        | 109,496    |   |                                      |   | 474,560 |   |   |   | 372,064 |   |   |   | 959,803 |   |
|                                                            |   |                                        | 136,795    |   |                                      |   | 568,485 |   |   |   | 430,222 |   |   |   | 1,155,348 |   |
| Net                    loss from operations                     |   |                                        | (102,987   | )      |                                      |   | (660,863 | ) |   |   | (374,985 | ) |   |   | (1,115,632 | ) |
| Other                    Income (Expense)                       |   |                                        |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Interest                    income                              |   |                                        | -          |   |                                      |   | 350 |   |   |   | - |   |   |   | 688 |   |
| Interest                    expense                             |   |                                        | (5,351     | )      |                                      |   | (7,455 | ) |   |   | (10,823 | ) |   |   | (18,140 | ) |
|                                                            |   |                                        | (5,351     | )      |                                      |   | (7,105 | ) |   |   | (10,823 | ) |   |   | (17,452 | ) |
| Net                    loss                                     |   | $                                           | (108,338   | )      |                                      | $      | (667,968 | ) |   | $ | (385,808 | ) |   |   | (1,133,084 | ) |
| Basic                    (loss) per share                       |   | $                                           | (0.01      | )      |                                      | $      | (0.09 | ) |   | $ | (0.02 | ) |   |   | (0.094 | ) |
| Basic                    weighted average shares outstanding    |   |                                        | 11,982,887 |   |                                      |   | 7,639,750 |   |   |   | 11,982,887 |   |   |   | 7,639,750 |   |
|                                                            |   |                                        |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |

----

|                                                                                                                                                         |   | Six                    Month Period Ended |     |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|----------|
|                                                                                                                                                         |   | March                    31,              |     |
|                                                                                                                                                         |   | 2007                                      |     |   | 2006 |   |
|                                                                                                                                                         |   | (Unaudited)                               |     |   | (Unaudited) |   |
| **Cash                    Flows from Operating Activities**                                                                                                  |   |                                      |     |   |   |   |
|     Net                    Loss                                                                                                          |   | $                                         | (385,808 | ) |   | $ | (1,133,084 | ) |
|     Adjustments                    to                    reconcile net loss to net cash used in operating                    activities: |   |                                      |     |   |   |   |   |   |
|                          Depreciation and amortization expense                                                                      |   |                                      | 22,140   |   |   |   | 22,032 |   |
|                          Common stock issued for consulting and legal services                                                      |   |                                      | 173,796  |   |   |   | 233,176 |   |
|                          Common stock issued for debts                                                                              |   |                                      | -        |   |   |   | 241,999 |   |
|                                                                                                                                                         |   |                                      | (189,873 | ) |   |   | (637,877 |   |
|                          (Increase) decrease in Assets                                                                              |   |                                      |     |   |   |   |   |   |
|                            (Increase) in accounts receivable                                                              |   |                                      | (1,113   | ) |   |   | 35,294 |   |
|                            (Increase) decrease in inventories                                                             |   |                                      | 13,744   |   |   |   | (7,198 | ) |
|                            (Increase) decrease in research tax credit receivable                                          |   |                                      | 117,839  |   |   |   | (27,740 | ) |
|                            (Increase) decrease in prepaid expenses                                                        |   |                                      | (40,650  | ) |   |   | (5,141 |   |
|                          Increase (decrease) in Liabilities                                                                         |   |                                      |     |   |   |   |   |   |
|                            Increase (decrease) in unearned income                                                         |   |                                      | 32,544   |   |   |   | (7,063 | ) |
|                            Increase (decrease) in accounts payable and accrued                    expenses                |   |                                      | (17,062  | ) |   |   | (332,369 | ) |
|                            Increase in taxes payable                                                  |   |                                      | -        |   |   |   | 4,608 |   |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |
| **        Net                    Cash Used In Operating Activities**                                                 |   |                                      | (84,571  | ) |   |   | (975,486 | ) |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |
| **Cash                    Flows from Investing Activities**                                                                                                  |   |                                      |     |   |   |   |   |   |
|     Equipment                    acquisition                                                                                             |   |                                      | -        |   |   |   | (22,630 | ) |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |
| **        Net                    Cash Used In Investing Activities**                                                 |   |                                      | -        |   |   |   | (22,630 | ) |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |
| **Cash                    Flows from Financing Activities**                                                                                                  |   |                                      |     |   |   |   |   |   |
|     Gross                    proceeds from private offerings                                                                             |   |                                      | 65,000   |   |   |   | 1,426,005 |   |
|     Reduction                    in                    amounts due to related parties                                                    |   |                                      | 1,114    |   |   |   | (54,038 | ) |
|     Principal                    reduction on small business loan                                                                        |   |                                      | -        |   |   |   | (9,029 |   |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |
| **Net                    Cash Provided By Financing Activities**                                                                                             |   |                                      | 66,114   |   |   |   | 1,362,938 |   |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |
| **Effect                    of exchange rates on cash**                                                                                                      |   |                                      | (17,319  | ) |   |   | (31,346 | ) |
| **Net                    increase in cash and cash equivalents**                                                                                             |   |                                      | (1,138   |   |   |   | 333,476 |   |
| **Beginning                    Balance - Cash and Cash Equivalents**                                                                                         |   |                                      | 2,920    |   |   |   | 5,874 |   |
| **Ending                    Balance - Cash and Cash Equivalents**                                                                                            |   | $                                         | 1,782    |   |   | $ | 339,350 |   |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |
| Supplemental                    Information:                                                                                                                 |   |                                      |     |   |   |   |   |   |
|     Cash                    Paid For:                                                                                                    |   |                                      |     |   |   |   |   |   |
|     Interest                    expenses                                                                                                 |   | $                                         | 10,823   |   |   | $ | 18,140 |   |
|     Income                    taxes                                                                                                      |   | $                                         | -        |   |   | $ | - |   |
|                                                                                                                                                         |   |                                      |     |   |   |   |   |   |

----

|                                                                                 |   |                                      |     |   | For                      The Year Ending |   |
|--------------------------------------------------------------------------------------|--------|-------------------------------------------|----------|--------|------------------------------------------|--------|
|                                                                                 |   | First                      Quarter Ending |     |   | September                      30,       |   |
|                                                                                 |   | 31-Mar-07                                 |     |   | 2006                                     |   |   | 2005 |   |
|                                                                                 |   |                                      |     |   |                                     |   |   |   |   |
| **Net                      Loss**                                                    |   | $                                         | (385,808 | )      |                                     | $      | (1,509,663 | ) |   | $ | (772,154 | ) |
| Other                      comprehensive income (loss)                               |   |                                      |     |   |                                     |   |   |   |   |   |   |   |
|     Foreign                      currency translation adjustment |   |                                      | -        |   |                                     |   | 20,203 |   |   |   | 49,723 |   |
| **    Net                      comprehensive income (loss)**     |   | $                                         | (355,808 | )      |                                     | $      | (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 | ) |
|     Shares                    issued for services                       |   |                            | 63,750     |   |                       |   | 6      |       |   |   | 10,200    |   |   |   | - |   |
|     Shares                    issued for private placements             |   |                            | 200,000    |   |                       |   | 20     |       |   |   | 50,000    |   |   |   | - |   |
|                                                                                        |   |                            |       |   |                       |   |   |       |   |   |      |   |   |   |   |   |
|     Net                    loss for the period ending March 31, 2007    |   |                            | -          |   |                       |   | -      |       |   |   | -         |   |   |   | (108,338 | ) |
|                                                                                        |   |                            |       |   |                       |   |   |       |   |   |      |   |   |   |   |   |
| **Balance                    – March 31, 2007**                                       |   |                            | 11,982,887 |   |                       | $      | 1,197  |       |   | $      | 6,025,389 |   |   | $ | (6,458,963 | ) |
|                                                                                        |   |                            |       |   |                       |   |   |       |   |   |      |   |   |   |   |   |

----

**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**

**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                                                                                                                                                                                                                                                                                                                                        |