UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                              Washington D.C. 20549

                                  FORM 10-QSB

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

                For the quarterly period ended January 31, 2007

           [ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D)
                    OF THE SECURITIES EXCHANGE ACT OF 1934.
          For the transition period  from        ,20  ,  to        ,20  .
                                         --------   --     --------   --

                        Commission File Number 000-32465
                                               ---------

                        MASS MEGAWATTS WIND POWER, INC.
                        -------------------------------
               (Exact Name of Registrant as Specified in Charter)


           MASSACHUSETTS                                04-3402789
           -------------                                ----------
   (State or Other Jurisdiction of       (I.R.S. Employer Identification Number)
    Incorporation or Organization)

               95 Prescott Street, Worcester, Massachusetts 01605
              ---------------------------------------------------
                    (Address of Principal Executive Offices)

                                 (508) 751-5432
                                 --------------
              (Registrant's Telephone Number, Including Area Code)

Check  whether  the issuer (1) filed all reports required to be filed by Section
13  or  15(d)  of  the Securities 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
                          ---           ---

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act).

                              YES        X  NO
                          ---           ---

There were 3,767,986 shares of the Registrant's no par value common stock
outstanding as of January 31, 2007.

Transitional  Small  Business  Format  (check  one)   Yes       NO  X
                                                          ---      ---


<PAGE>
                        Mass Megawatts Wind Power, Inc.
                       (A Development Stage Enterprise)

                                    CONTENTS


Part  I - Financial Information
-------------------------------

     Item  1.     Financial  Statements

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

     Item  3.     Controls  and  Procedures


Part  II - Other Information
----------------------------

     Item  1.     Legal Proceedings

     Item  2.     Changes in Securities

     Item  3.     Defaults On Senior Securities

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

     Item  5.     Other Matters

     Item  6.     Exhibits and Reports on Form 8-K

Signatures
----------


                                        2
<PAGE>
PART  I - FINANCIAL INFORMATION

ITEM  1.    FINANCIAL STATEMENTS


                                    CONTENTS

Financial  Statements:

  Balance Sheets as of January 31, 2007 (Unaudited) and April 30, 2006
  Statements of Operations for the Three and Nine Months Ended
    January 31, 2007 and 2006 (Unaudited) and for the Period May 27, 1997
    (Date of Inception) to January 31, 2007 (Unaudited)
  Statements of Cash Flows for the Nine Months Ended January 31,
    2007 and 2006 (Unaudited) and for the Period May 27, 1997 (Date of
    Inception)to January 31, 2007 (Unaudited)
  Notes to Financial Statements


                                        3
<PAGE>
<TABLE>
<CAPTION>
                        Mass Megawatts Wind Power, Inc.
                        (A Development Stage Enterprise)
                                 Balance Sheets
                      January 31, 2007 and April 30, 2006
                                  (Unaudited)


                                                             January 31,    April 30,
                                                                2007           2006
                                                            -------------  ------------
<S>                                                         <C>            <C>
ASSETS
Current assets:
  Cash                                                      $     17,512   $    16,512
  Prepaid and other current assets                                11,711         3,575
                                                            -------------  ------------
Total current assets                                              29,223        20,087

Fixed assets, net of accumulated depreciation of
    $20,708 and $19,200, respectively                             10,151         9,594
Deposit                                                            2,118             -
                                                            -------------  ------------

  Total assets                                              $     41,492   $    29,681
                                                            =============  ============


LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
  Accounts payable                                          $     47,419   $   105,998
  Customer deposits                                               31,200        20,000
  Due to stockholder                                             109,115        80,117
                                                            -------------  ------------
Total current liabilities                                        187,734       206,115

Stockholders' deficit:
  Common stock; no par value; 5,000,000 shares authorized;
    3,767,986 and 3,459,326 shares issued and
    outstanding, respectively                                  3,340,374     3,107,323
  Deficit accumulated during development stage                (3,486,616)   (3,283,757)
                                                            -------------  ------------
Total stockholders' deficit                                     (146,242)     (176,434)
                                                            -------------  ------------

Total liabilities and stockholders' deficit                 $     41,492   $    29,681
                                                            =============  ============
</TABLE>


                                        4
<PAGE>
<TABLE>
<CAPTION>
                                Mass Megawatts Wind Power, Inc.
                               (A Development Stage Enterprise)
                                  Statements of Operations
               For the Three and Nine Month Periods Ended January 31, 2007 and 2006
                and the Period From May 27, 1997(inception) to January 31, 2007
                                        (Unaudited)

                                                                                                May 27, 1997
                                  Three Months Ended               Nine Months Ended        (Date of Inception)
                                      January 31,                     January 31,              to January 31,
                                 2007            2006            2007            2006               2007
                            --------------  --------------  --------------  --------------  --------------------
<S>                         <C>             <C>             <C>             <C>             <C>
Operating Expenses:
  General and
    administrative          $      49,855         113,794   $     187,478   $     245,707   $         3,425,532
  Depreciation                        504             522           1,508           2,836                20,708
                            --------------  --------------  --------------  --------------  --------------------
    Total operating costs          50,359         114,316         188,986         248,543             3,446,240
                            --------------  --------------  --------------  --------------  --------------------

Other Expenses (Income)
  Interest expense                  4,221           5,132          13,915          14,036                44,239
  Interest income                     (18)            (13)            (42)            (26)               (3,863)
                            --------------  --------------  --------------  --------------  --------------------
Net loss                    $     (54,562)  $    (119,435)  $    (202,859)  $    (262,553)  $        (3,486,616)
                            ==============  ==============  ==============  ==============  ====================

Net loss per share          $        (.01)  $        (.04)  $        (.05)  $        (.08)

Weighted average number
  of common shares              3,722,986       3,356,397       3,605,630       3,288,422
</TABLE>


                                        5
<PAGE>
<TABLE>
<CAPTION>
                              Mass Megawatts Wind Power, Inc.
                             (A Development Stage Enterprise)
                For the Nine Month Periods Ended January 31, 2007 and 2006
            and the period From May 27, 1997 (inception) Through January 31, 2007
                                 Statements of Cash Flows
                                       (Unaudited)

                                                                                            May 27,
                                                            Nine Months Ended            1997 (Date of
                                                                January 31,              Inception) to
                                                                                          January 31,
                                                         2007              2006              2007
                                                   ----------------  ----------------  ----------------
<S>                                                <C>               <C>               <C>
OPERATING ACTIVITIES
  Net loss                                         $      (202,859)  $      (262,553)  $    (3,486,616)
                                                   ----------------  ----------------  ----------------
  Adjustments to reconcile net loss to net
    cash used by operating activities:
      Issuance of common stock for services                 80,875            95,157         1,200,330
      Depreciation                                           1,508             2,836            20,708
      Interest imputed on shareholder
        advances                                             4,057             8,148            23,816
      Increase (decrease) in:
        Accounts payable                                       536             9,461           147,278
        Customer deposits                                   11,200            20,000            31,200
        Prepaid expenses and other current assets          (10,254)           (1,670)          (13,829)
                                                   ----------------  ----------------  ----------------
  Net cash used by operating activities                   (114,937)         (128,621)       (2,077,113)
                                                   ----------------  ----------------  ----------------

INVESTING ACTIVITIES
  Purchase of equipment                                     (2,066)           (4,334)          (13,759)
  Net cash used by investing activities                     (2,066)           (4,334)          (13,759)

FINANCING ACTIVITIES
  Proceeds from issuance of common stock                   148,120           138,410         2,058,384
  Shareholder advances                                     (30,117)           18,567            50,000
                                                   ----------------  ----------------  ----------------
  Net cash provided by
    Financing activities                                   118,003           156,977         2,108,384
                                                   ----------------  ----------------  ----------------

NET (DECREASE) INCREASE IN CASH                              1,000            24,022            17,512

CASH AT BEGINNING OF PERIOD                                 16,512             3,327                 -
                                                   ----------------  ----------------  ----------------

CASH AT END OF PERIOD                              $        17,512   $        27,349   $        17,512
                                                   ================  ================  ================
</TABLE>


                                        6
<PAGE>
                        Mass Megawatts Wind Power, Inc.
                        (A Development Stage Enterprise)
                         Notes to Financial Statements
                                January 31, 2007
                                  (unaudited)


NOTE 1 - BASIS OF PRESENTATION

The  accompanying  unaudited interim financial statements of Mass Megawatts Wind
Power,  Inc.  (Mass  Megawatts) have been prepared in accordance with accounting
principles  generally  accepted in the United States of America and the rules of
the  Securities  and  Exchange  Commission  ("SEC"),  and  should  be  read  in
conjunction with the audited financial statements and notes thereto contained in
Mass  Megawatt's  Annual Financial Statements filed with the SEC on Form 10-KSB.
In  the  opinion  of management, all adjustments, consisting of normal recurring
adjustments,  necessary  for  a  fair presentation of financial position and the
results  of  operations  for  the  interim periods presented have been reflected
herein.  The  results  of  operations  for  interim  periods are not necessarily
indicative  of  the  results  to  be  expected  for  the full year. Notes to the
financial  statements  which  would  substantially  duplicate  the  disclosure
contained  in  the  audited financial statements for the most recent fiscal year
ended  to  April  30,  2006,  as reported in the Form 10-KSB, have been omitted.

NOTE 2 - GOING CONCERN

Mass  Megawatts'  financial  statements  have  been  prepared on a going concern
basis,  which  contemplates  the  realization  of  assets  and  settlement  of
liabilities and commitments in the normal course of business for the foreseeable
future.  Since  inception,  Mass Megawatts has accumulated losses aggregating to
$3,486,616  and has insufficient working capital to meet operating needs for the
next  twelve  months, all of which raise substantial doubt about Mass Megawatts'
ability  to  continue  as  a  going  concern.

Management's  plans  for  Mass  Megawatts'  continued  existence include selling
additional  stock,  the  of  sale  assets,  or borrowing additional funds to pay
current  accounts  payable,  short-term  debt,  and  overhead  expenses.

Mass  Megawatts'  future  success  is  dependent  upon  its  ability  to achieve
profitable  operations,  generate  cash  from  operating  activities, and obtain
additional  financing. There is no assurance that Mass Megawatts will be able to
generate  sufficient  cash  from  operations,  sell  additional shares of common
stock,  or  borrow  additional  funds.

Mass  Megawatts'  inability  to  obtain  additional  cash  could have a material
adverse effect on its financial position, results of operations, and its ability
to  continue  in  existence.

The  financial  statements do not include any adjustments that might result from
the  outcome  of  this  uncertainty.

NOTE 3 - COMMON STOCK

During  the  nine  month  period  ended  January  31,  2007:

-  Mass  Megawatts issued 76,843 shares of common stock to consultants for their
services.  The  shares  were  recorded  at  fair  value  of  $61,474.

-  Mass  Megawatts  sold  176,257  shares  of common stock for cash of $134,919.

-  Mass  Megawatts  issued 5,000 shares of common stock to consultants for their
services.  The  shares  were  recorded  at  fair  value  of  $2,000.

-  Mass  Megawatts  sold  30,000  shares  of  common  stock for cash of $13,200.

-  Mass  Megawatts  issued  20,000 shares of common stock for equipment and loan
payment.  The  shares  were  recorded  at  fair  value  of  $7,610.


                                        7
<PAGE>
PART I - FINANCIAL INFORMATION

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

THIS  FILING  CONTAINS  FORWARD-LOOKING  STATEMENTS.  THE  WORDS  "ANTICIPATED,"
"BELIEVE,"  "EXPECT,"  "PLAN,"  "INTEND," "SEEK," "ESTIMATE," "PROJECT," "WILL,"
"COULD," "MAY," AND SIMILAR EXPRESSIONS ARE INTENDED TO IDENTIFY FORWARD-LOOKING
STATEMENTS. THESE STATEMENTS INCLUDE, AMONG OTHERS, INFORMATION REGARDING FUTURE
OPERATIONS,  FUTURE  CAPITAL  EXPENDITURES,  AND  FUTURE  NET  CASH  FLOW.  SUCH
STATEMENTS REFLECT THE COMPANY'S CURRENT VIEWS WITH RESPECT TO FUTURE EVENTS AND
FINANCIAL  PERFORMANCE  AND  INVOLVE RISKS AND UNCERTAINTIES, INCLUDING, WITHOUT
LIMITATION,  GENERAL  ECONOMIC  AND  BUSINESS  CONDITIONS,  CHANGES  IN FOREIGN,
POLITICAL,  SOCIAL,  AND  ECONOMIC  CONDITIONS,  REGULATORY  INITIATIVES  AND
COMPLIANCE  WITH GOVERNMENTAL REGULATIONS, THE ABILITY TO ACHIEVE FURTHER MARKET
PENETRATION  AND  ADDITIONAL CUSTOMERS, AND VARIOUS OTHER MATTERS, MANY OF WHICH
ARE  BEYOND  THE  COMPANY'S  CONTROL.  SHOULD  ONE  OR  MORE  OF  THESE RISKS OR
UNCERTAINTIES  OCCUR,  OR  SHOULD  UNDERLYING ASSUMPTIONS PROVE TO BE INCORRECT,
ACTUAL  RESULTS  MAY  VARY  MATERIALLY  AND  ADVERSELY  FROM  THOSE ANTICIPATED,
BELIEVED,  ESTIMATED,  OR  OTHERWISE  INDICATED.  CONSEQUENTLY,  ALL  OF  THE
FORWARD-LOOKING STATEMENTS MADE IN THIS FILING ARE QUALIFIED BY THESE CAUTIONARY
STATEMENTS  AND THERE CAN BE NO ASSURANCE OF THE ACTUAL RESULTS OR DEVELOPMENTS.

Mass  Megawatts  Wind  Power,  Inc.  (the  "Company")  cautions  readers that in
addition  to  important  factors  described  elsewhere,  the following important
facts,  among  others,  sometimes have affected, and in the future could affect,
the  Company's  actual  results,  and  could  cause the Company's actual results
during  2007  and  beyond  to  differ  materially  from  those  expressed in any
forward-looking  statements  made  by,  or  on  behalf  of  the  Company.

The Company has not had revenues from operations since its inception, but raised
funds  recently.  Specifically,  the  Company  raised  capital  with  a  private
placement  memorandum under Regulation D, Rule 506, selling shares of its common
stock  to  raise  $300,000.  The Company has dedicated approximately $200,000 of
this  money  to be used to develop a prototype to be utilized for manufacturing.
The  Company also anticipates that approximately $40,000 will be used toward the
test  and  data  analysis  and  approximately  $60,000  will  be  used  for
administration,  working  capital,  marketing,  and  advertising.

The  Company  believes that it will have sufficient funds to fund its operations
for a minimum of 12 months following January 31, 2007. Although no assurance can
be  given, the Company has begun to market its new wind system for initial sales
and  in  May  of  2005  made it's first product sale.  The Company expects these
sales to continue and with those funds expects to be able to fund its operations
for  an  additional  12  months.  Without additional sales, there is substantial
doubt  about  the  Company's  ability  to  continue  as  a  going  concern.

The  Company  shows  a  loss  for the nine months ended January 31, 2007 and the
period  May  27,  1999  (date  of inception) to January 31, 2007. The losses are
related  mostly  to  the  professional  fees  and  development  of  a prototype,
including  engineering  work.  Other costs include development of site locations
for  future  projects,  as  well  as  administrative  expenses.

The  Company  has  only  seven  years of operating results, with no revenue from
operations,  and  much uncertainty exists about the Company's future as a result
of  the  lack  of  operating  revenues  for several years. The lack of long-term
experience  in  new  product  development  could  have  an adverse impact on the
Company.

The  Company's  ticker  symbol  is MMGW and can be found on the Over The Counter
Bulletin  Board,  more  commonly  described  as  OTC-BB:  MMGW.

Mass  Megawatt's market share and any changes in the underlying economics of the
industry  are  expected  to  have  a  minimal  effect on the Company's operating
results  within  the  next  12  months.  This  is  due  to  the large market for
electricity and the Company's overall market share having little or no impact on
a  market  this  size.

The  wind  industry  is  favorably  impacted  by new legislation and regulations
toward  a  cleaner air environment. This trend toward wind generated electricity
continues  to  grow,  particularly  in  view of the non-polluting nature of wind
generation  and  its  endless  renewable  source.  However,  there  remains some
uncertainty  on  whether  or  not the federal or state governments will continue
with  favorable  environmental  legislation  despite  popular  support  toward
renewable  energy.

The  electric  power  industry  is  undergoing  a  period  of  deregulation  and
restructuring  that  is  similar  to  the  telecommunication deregulation of the
1980's. It is impossible to predict whether this change will have a favorable or
negative  impact for the industry as a whole. However, restructuring can present
more  advantages and opportunities for the Company's very competitive product in
competing  vigorously  in  the  new  marketplace.


                                        8
<PAGE>
OPERATION  SUMMARY

The  highest  priority  is  to  complete  the  third  party  verification of the
technology.  The  purpose  is to prove the new product's long term durability in
order  to  be  eligible  for  debt  financing  and receive more favorable equity
financing  in  the  future.  Included  in  the  Prototype development cost is an
estimated  $5,000  zoning  related  cost  and  $10,000  in  land  preparation
expenditures.

The  next  priority  is  our  marketing  program.  While it is true that minimal
marketing  efforts will be required, there will be some initial marketing of the
product to bring it to the attention of potential buyers.  Upon successful third
party verification, Mass Megawatts can begin developing strategic alliances with
other  wind  power  developers  who  have  done  the  initial more expensive and
sometimes  complicated  steps of zoning, financing and other requirements toward
developing  much  larger  commercial  wind energy projects. The developers would
benefit  from  Mass  Megawatt's  new product if it can be proven to be more cost
effective  in  the  finance  community.  No  assurance  can  be  given as to the
development  of  a successful new product. However, the third party verification
should  go  a  long  way  toward  removing  the  doubt.

Included  in  the  marketing  program, is the initial establishment of strategic
alliances  with  companies  involved  with  green marketing programs. During the
third  party  verification process, Mass Megawatts, plans to begin these efforts
with  "word  of  mouth"  techniques  at  business  organizations  and with power
brokers.  As  a  lower  priority  Mass Megawatts may be involved in very limited
efforts  to include direct advertising to green pricing customers either through
direct  mail  or  advertising  in  the  media  in conjunction with environmental
related  events.  On a limited budget, the Company plans to be able to determine
which  marketing  methods  are  most  effective  by  marketing in a very limited
geographical  area.

As  initial marketing efforts including "word of mouth" techniques have matured,
the  Company  plans  to  advertise  in  local  publications  if cash flow allows
continued  marketing  efforts. Again as noted earlier, no assurance can be given
as  to  the  development  of  a  successful  marketing  program.  If successful,
television  and  radio  advertisement  could  be  utilized.

As  our  next  priority,  working capital and administrative support plans to be
used  for  contingencies  on  an  "as  needed"  basis.

Over  the  past  year,  Mass  Megawatts  has continued to refine the engineering
details  and  construction  processes  required for commercial production of the
Muti-Axis  turbosystem (MAT).  These advances are currently being applied to the
third  party  verification  and  ultimately  accelerate  worldwide awareness and
acceptance  of  the  MAT  technology.

In  addition,  Mass  Megawatts  started  producing  parts for a 50 kW project in
Hungary.  The  company  anticipates  the completion of this project in the first
half  of  2007.  The company received a deposit of approximately $30,000 for the
production  of  the  wind  power  plant  parts.

EMPLOYEES

As  of  January  31,  2007,  the Company had no employees. Jonathan Ricker is an
executive  officer,  and  is  not considered an employee.  The Company does hire
consultants  and  other employees, as necessary throughout the year.  During the
three  month period ended January 31, 2007, there were no employees hired by the
Company.  Mass  Megawatts  has  retained other members of the management team as
consultants.  Mass  Megawatts believes that there will be no significant changes
in  the  number  of employees. The Company does not have a collective bargaining
agreement  and  Mass  Megawatts  does  not  have an employment contract with Mr.
Ricker.

STRATEGY AND MARKETING

The  Company plans to approach the simplest method of initial market penetration
and then sell directly to the power exchanges. The Company plans to try to avoid
difficulties  of  evaluating  wind  resources,  obtaining  sites, financing, and
locating  potential  purchasers  of  power  plants  by redeveloping abandoned or
obsolete  wind  farms. Our strategy places turbines in high wind areas where the
purchase contracts from utilities for wind energy are already available. We have
identified  large  users  of electric power in high wind locations. Also, we had
initial  meetings  with  the  local  planning boards of the communities with the
proposed sites and decision makers who purchase the electricity. We also plan to
have  strategic  alliances  with  developers  of proposed sites and construction
companies  as  Mass  Megawatts  grows  rapidly.

Also,  a  groundswell  across  the  nation  for Green Power/renewable energy has
prompted  state  and  federal  legislatures  to offer tremendous tax credits and
incentives.  Capitalizing  on  this  trend,  Mass  Megawatts Wind Power, Inc. is
preparing  a MAT sales presentation during the fiscal year ended April 30, 2007,
for  high  tax  bracket  individuals and corporations. For those qualifying, the
financial  risk  of  purchasing  a  MAT unit is minimized by the tax advantages.


                                        9
<PAGE>
(Details  may  be found on our website under "New Developments -- Tax Package".)
Revenue  generated  from these initial sales will accelerate internal growth and
promote  additional  sales  opportunities.

DISTRIBUTION

Although  little  marketing  is  required  for  profitable  trades  on the power
exchanges, the Company will, at some time in the future, seek a higher price for
each kilowatt/hour sold. When the Company pursues this effort, sales and service
activities  are  planned  to be handled through strategic alliances with new and
emerging  electric  power brokers, which have formed as a result of deregulation
in  the  retail  sale of electricity. Power brokers buy blocks of electricity in
megawatt/hour  units. For example, a power broker would enter into a contract to
purchase 10,000 megawatts/hours of electricity for $400,000 over a period of one
year  and  provide  a  five  percent  non-refundable  deposit  on  each block of
electricity  reserved  for  future  purchases.  Such brokers include All Energy,
Green Mountain Resources, and Energy Vision.  Another marketing resource for the
Company's product is Electricity Choice, which helps negotiate consumer electric
sales.  The  Company  plans  to  aggressively  promote  its products to brokers,
focusing  on  cost  savings and environmental benefits. It plans to also solicit
bids from power brokers, most of whom are registered in the states in which they
do  business.  Compensation  to  brokers  is  straightforward  and  is typically
calculated  as  a  percentage  of  power  sales.

CRITICAL ACCOUNTING POLICIES

The preparation of financial statements in conformity with accounting principles
generally  accepted  in the United States of America requires management to make
estimates  and  assumptions  that  affect  the  reported  amount  of  assets and
liabilities  and  disclosure of contingent assets and liabilities at the date of
the  financial  statements  and  the  reported  amounts of revenues and expenses
during  the  reporting  period. The Company reviews its estimates, including but
not  limited  to, recoverability of long-lived assets, recoverability of prepaid
expenses  and  deposits  on  a  regular  basis  and  makes  adjustments based on
historical  experiences  and  existing  and  expected  future  conditions. These
evaluations  are performed and adjustments are made as information is available.
Management believes that these estimates are reasonable; however, actual results
could  differ  from  these  estimates.

We  believe  that  the  following  critical policies affect our more significant
judgments  and  estimates  used  in  preparation  of  our  financial statements.


Research  and  development costs are charged to operations when incurred and are
included  in  operating  expenses.


Item 3. Controls and Procedures

Evaluation of disclosure controls and procedures.
-------------------------------------------------

Under  the  supervision  and with the participation of our Management, including
our  principal  executive  officer and principal financial officer, which is the
same  person,  we conducted an evaluation of the effectiveness of the design and
operations  of  our  disclosure  controls  and  procedures,  as defined in Rules
13a-15(e)  and  15d-15(e)  under the Securities Exchange Act of 1934, as of July
31,  2005.  Based  on  this  evaluation,  our  principal  executive  officer and
principal  accounting  officer  concluded that our financial disclosure controls
and procedures were not effective so as to timely identify, correct and disclose
information  required  to  be included in our Securities and Exchange Commission
("SEC")  reports  due  to  the  Company's limited internal resources and lack of
ability  to  have  multiple  levels  of  transaction review.  Through the use of
external  consultants  and  the  audit  process,  management  believes  that the
financial  statements  and  other  information presented herewith are materially
correct.

There  have  been  no  changes  in the Company's internal control over financial
reporting  during  the  three months ended January 31, 2007 that have materially
affected,  or are reasonably likely to materially affect, the Company's internal
controls  over  financial  reporting.

Certification  by  each  Director  and  executive  officer  has  been  executed.


PART II - OTHER INFORMATION

ITEM 1.     LEGAL PROCEEDINGS

The  Company  currently has no legal proceedings to which the Company is a party
to  or to which its property is subject to and, to the best of its knowledge, no
adverse  legal  activity  is  anticipated  or  threatened.

ITEM 2.     CHANGES IN SECURITIES

During  the three month period ended January 31, 2007, there was no modification
of  any instruments defining the rights of holders of the Company's common stock
and  no  limitation  or  qualification  of the rights evidenced by the Company's
common stock as a result of the issuance of any other class of securities or the
modification  thereof.

During  the nine months ended January 31, 2007, the Company issued the following
shares  of  stock:

<TABLE>
<CAPTION>
                                                            Shares   Amount
                                                            -------  -------
<S>                                                         <C>      <C>
Common stock for cash at $.80 per share                     100,713  $80,570

Common stock for cash at $1.10 per share (May 2006)          13,044  $14,348

Common stock for cash at $.64 per share                      62,500  $40,000

Common stock for cash at $.64 per share (December 2006)       5,000  $ 3,200

Common stock for cash at $.40 per share (January 2007)       25,000  $10,000

Common stock for services at $.76 per share (January 2007)    5,000  $ 3,800

Common stock for equipment and loan repayment at $.78 per
  share (January 2007)                                       20,000  $15,600
</TABLE>

The  common  stock issued for services is valued at its fair market value. These
shares  are not registered under Rule 506 of Regulation D, which is an exemption
of  Section  4(c)  of  the  Securities  Act  of  1933.

Rule  506 of Regulation D is considered a "safe harbor" for the private offering
exemption  of  Section  4(2) of the Securities Act. Companies using the Rule 506
exemption can raise an unlimited amount of money. A company can be assured it is
within  the  Section  4(2)  exemption  by  satisfying  the  following standards:

The  company  cannot  use  general  solicitation  or  advertising  to market the
securities;

The  company  may  sell  its  securities  to  an unlimited number of "accredited
investors"  and  up  to  35 other purchases. Unlike Rule 505, all non-accredited
investors,  either  alone  or  with  a  purchaser  representative,  must  be
sophisticated-that  is,  they  must  have sufficient knowledge and experience in
financial and business matters to make them capable of evaluating the merits and
risks  of  the  prospective  investment;

Companies  must decide what information to give to accredited investors, so long
as  it  does  not  violate  the antifraud prohibitions of the federal securities
laws. But companies must give non-accredited investors disclosure documents that
are  generally  the  same  as  those  used in registered offerings. If a company
provides  information  to  accredited  investors,  it must make this information
available  to  non-accredited  investors  as  well;

The  company  must  be  available to answer questions by prospective purchasers;

Financial  statement  requirements  are  the  same  as  for  Rule  505;  and

Purchasers  receive  "restricted" securities, meaning that the securities cannot
be  sold for at least a year without registering them. While companies using the
Rule  506  exemption do not have to register their securities and usually do not
have  to  file  reports with the SEC, they must file what is known as a "Form D"
after  they  first sell their securities. Form D is a brief notice that includes
the  names  and  addresses  of  the  company's  owners  and stock promoters, but
contains  little  other  information  about  the  company.

ITEM 3.     DEFAULTS ON SENIOR SECURITIES

During  the  three  month  period ended January 31, 2007, the Company was not in
default  on  any  of  its  indebtedness.

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

During the three month period ended January 31, 2007, the Company did not submit
any  matters  to  a  vote  of  security  holders.


                                       10
<PAGE>
ITEM 5.     OTHER MATTERS

None.


ITEM 6.     EXHIBITS AND REPORTS ON FORM 8-K

(a)   Exhibits  -


31     CERTIFICATION  OF  PRINCIPAL  EXECUTIVE  AND  FINANCIAL  OFFICER PURSUANT
TO  18  U.S.C  1350,  AS  ADOPTED,  AND  THE  REQUIREMENTS OF SECTION 302 OF THE
SARBANES-OXLEY  ACT  OF  2002

32     CERTIFICATION  OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO 18 U.S.C  1350,
AS  ADOPTED  PURSUANT  TO  SECTION  906  OF  THE  SARBANES-OXLEY  ACT  OF  2002

(b)   Reports  on  Form  8-K  -  None.


                                       11
<PAGE>
SIGNATURES
----------

Pursuant  to  the  requirements  of the Securities and Exchange Act of 1934, the
registrant has caused this report to be signed on its behalf by the undersigned,
thereto  duly  authorized:

                                      MASS  MEGAWATTS  WIND  POWER,  INC.


Dated:    3/16/07                       By:  /s/  Jonathan  Ricker
        --------------                     -------------------------------------
                                           Chairman,  Chief  Executive  Officer,
                                           Chief  Financial  Officer  and
                                           Principal  Accounting  Officer


Dated:    3/16/07                       By:  /s/  Allison  Gray
        --------------                     -------------------------------------
                                           Allison  Gray
                                           Director


Dated:    3/16/07                       By:  /s/  Jodi  A.  Vizzo
        --------------                     -------------------------------------
                                           Jodi  A.  Vizzo
                                           Director