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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 10-QSB

|[ x ] | Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 
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|      | FOR THE QUARTERLY PERIOD ENDED September 30, 2006                                       
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|      | OR                                                                                      
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|[   ] | Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
|      | For the transition period from to                                                       

COMMISSION FILE NUMBER 000-51599

WILLOWTREE ADVISOR, INC.



|NevadaState or other jurisdiction of incorporation or organization | N/A(IRS Employer Identification No.)
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1411 Hedgelawn Way 
Raleigh, North Carolina 27615(Address of principal executive offices)

(919) 872-8814(Registrant's telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 [   ]

The Registrant is a Shell company. Yes  [   ]   No [ x ]

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PART I

ITEM 1.     FINANCIAL STATEMENT



|WILLOWTREE ADVISOR, INC.                      
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|(A DEVELOPMENT STAGE COMPANY)                 
|BALANCE SHEETS                                
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|ASSETS                                        
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|CURRENT ASSETS                                
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|TOTAL ASSETS                                  
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|LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
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|CURRENT LIABILITIES                           
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|COMMITMENTS AND CONTINGENCIES                 
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|STOCKHOLDERS' EQUITY (DEFICIT)                
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|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY    
|(DEFICIT)                                     







The accompany condensed notes are an integral part of these interim financial statements.
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|WILLOWTREE ADVISOR, INC.      
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|(A DEVELOPMENT STAGE COMPANY) 
|STATEMENTS OF OPERATIONS      
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|REVENUES                      
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|EXPENSES                      
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|LOSS FROM OPERATIONS          
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|PROVISION FOR INCOME TAX      
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|NET LOSS                      
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|BASIC AND DILUTED NET LOSS PER
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|WEIGHTED AVERAGE NUMBER OF    
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The accompany condensed notes are an integral part of these interim financial statements.
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|WILLOWTREE ADVISOR, INC.               
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|(A Development Stage Company)          
|STATEMENTS OF STOCKHOLDERS' DEFICIT    
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|Balance, June 16, 2004 (Inception)     
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|Balance, June 30, 2004                 
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|Balance, June 30, 2005                 
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|Balance, September 30, 2006            
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|Balance, September 30, 2006 (unaudited)













The accompany condensed notes are an integral part of these interim financial statements.
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|WILLOWTREE ADVISOR, INC.                        
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|(A DEVELOPMENT STAGE COMPANY)                   
|STATEMENTS OF CASH FLOWS                        
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|CASH FLOWS FROM OPERATING ACTIVITIES            
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|Net cash provided (used) by operating activities
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|CASH FLOWS FROM INVESTING ACTIVITIES            
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|CASH FLOWS FROM FINANCING ACTIVITIES            
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|Net cash provided by financing activities       
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|NET INCREASE (DECREASE) IN CASH                 
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|CASH - Beginning of period                      
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|CASH - End of period                            
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|SUPPLEMENTAL CASH FLOW DISCLOSURES:             
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The accompany condensed notes are an integral part of these interim financial statements.
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|WILLOWTREE ADVISOR, INC.               
|---------------------------------------
|(A DEVELOPMENT STAGE COMPANY)          
|CONDENSED NOTES TO FINANCIAL STATEMENTS
|SEPTEMBER 30, 2006                     

NOTE 1 - DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Willowtree Advisor, Inc. (hereinafter "the Company") was incorporated on June 16, 2004 under the laws of the State of Nevada. The Company's fiscal year-end is June 30.

The Company maintains offices in Raleigh, North Carolina. The Company offers landscape advisory services, concentrating on the southeast region of the United States. As the Company is in the development stage, it has not realized any revenues from its planned operations.

The foregoing unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Regulation S-B as promulgated by the Securities and Exchange Commission ("SEC").  Accordingly, these financial statements do not include all of the disclosures required by generally accepted accounting principles in the United States of America for complete financial statements.  These unaudited interim financial statements should be read in conjunction with the audited financial statements for the period ended September 30, 2006.  In the opinion of management, the unaudited interim financial statements furnished herein include all adjustments, all of which are of a normal recurring nature, necessary for a fair statement of the results for the interim period presented.  Operating results for the three-month period ending September 30, 2006 are not necessarily indicative of the results that may be expected for the year ending June 30, 2007.

The preparation of financial statements in accordance with generally accepted accounting principles in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published, and the reported amounts of revenues and expenses during the reporting period.  Uncertainties with respect to such estimates and assumptions are inherent in the preparation of the Company's financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions and could have a material effect on the reported amounts of the Company's financial position and results of operations.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $253,772 incurred through September 30, 2006. The Company has no revenues and has recurring losses from operations.  Management'
s plans are to begin generating revenues through offering landscaping advisory services.  The Company is actively seeking additional capital and management believes that this will enable the Company to continue its operations.  These plans, if successful, will mitigate the factors which raise substantial doubt about the Company'
s ability to continue as a going concern.  There are inherent uncertainties and management cannot provide assurances that it will be successful in its endeavors.

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|WILLOWTREE ADVISOR, INC.               
|---------------------------------------
|(A DEVELOPMENT STAGE COMPANY)          
|CONDENSED NOTES TO FINANCIAL STATEMENTS
|SEPTEMBER 30, 2006                     

The financial statements do not include any adjustments related to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue existence.  The Company anticipates that it will need all of its current cash reserves to fully implement its business plan.  The Company expects to control its cash outflows based upon current funds and funds received.

Recent Accounting Pronouncements In September 2006, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 157, "Fair Value Measurements" (hereinafter "SFAS No. 157") which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. Where applicable, SFAS No. 157 simplifies and codifies related guidance within GAAP and does not require any new fair value measurements. SFAS No. 157 is effective for financial statements issued for fiscal years beginning after November 15, 2007, and interim periods within those fiscal years. Earlier adoption is encouraged. The Company does not expect the adoption of SFAS No. 157 to have a significant immediate effect on its financial position or results of operation

In June 2006, the Financial Accounting Standards Board issued FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109" (hereinafter "FIN 48"), which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FIN 48 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. FIN 48 is effective for fiscal years beginning after December 15, 2006. The Company does not expect the adoption of FIN 48 to have a material immediate impact on its financial reporting.  The Company is currently evaluating the impact, if any, the adoption of FIN 48 will have on its disclosure requirements.

Use of EstimatesThe process of preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts.

NOTE 3 - RELATED PARTY TRANSACTIONS

On occasion, the Company's initial shareholder pays corporate expenses.  These related party payables, which are unsecured and non-interest bearing, are due on demand. There are no related party payables as of September 30, 2006.

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|WILLOWTREE ADVISOR, INC.               
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|(A DEVELOPMENT STAGE COMPANY)          
|CONDENSED NOTES TO FINANCIAL STATEMENTS
|SEPTEMBER 30, 2006                     

The Company occasionally may utilize an office in the home of the Company's initial shareholder. No rent has been paid or accrued. At September 30, 2006, the value of this occasional space utilization is considered materially insignificant for financial reporting purposes.

NOTE 4 - STOCKHOLDERS' EQUITY

The Company is authorized to issue 100,000,000 shares of $0.00001 par value preferred stock.  As of September 30, 2006, no preferred stock had been issued.

In its fiscal year ending June 30, 2006, the Company is authorized to issue 100,000,000 shares of $0.00001 par value common stock.  Each holder of common stock has one, non-cumulative vote per share on all matters voted upon by the shareholders.  At September 30, 2006, the Company had 6,485,000 shares of common stock outstanding.

The Company completed a private placement of securities and raised gross proceeds of $74,250. The Company sold a total of 1,485,000 shares of common stock to 49 investors at a price of $0.05 per share. The 1,485,000 shares of common stock were issued as restricted shares in compliance with Rule 144 of the Securities Act of 1933.

During the period ended June 30, 2004, the Company issued 5,000,000 restricted shares at $0.035 per share to the initial officer and director of the Company for services related to the development of the Company.  The Company computed the number of shares issued in this transaction based on the fair value of services received and recognized an expense of $174,950 for services provided by the director.

NOTE 5 - COMMITMENTS AND CONTINGENCIES

Compliance with Environmental RegulationsThe Company's business activities are subject to laws and regulations controlling not only the business activities, but also the effect of such activities on the environment.  Compliance with such laws and regulations may necessitate additional capital outlays, affect the economics of a project, and cause changes or delays in the Company's activities.  As of September 30, 2006, the Company has had no activity that would impact the environmental regulations.









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

This section of the prospectus includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this prospectus. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

We are a development stage corporation and are just beginning operations but have not generated or realized any revenues from our business operations.

Our auditors have issued a going concern opinion. This means that our auditors believe there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills.  This is because we have not generated any revenues and no revenues are anticipated until we complete the development of our website and begin selling our advisory services to our target market.   We believe the technical aspects of our website will be sufficiently developed to use for our operations. Accordingly, we may require cash from sources other than operations. Our only source for cash at this time is investments by others in our company. We may be required to raise cash to implement our project and begin our operations.

We have only one officer and director.  She is responsible for our managerial and organizational structure which will include preparation of disclosure and accounting controls under the Sarbanes Oxley Act of 2002.  When theses controls are implemented, she will be responsible for the administration of the controls.  Should she not have sufficient experience, she may be incapable of creating and  implementing the controls which may cause us to be subject to sanctions and fines by the SEC which ultimately could cause you to lose your investment.

Plan of Operation

We believe we can satisfy our cash requirements during the next 12 months. We will not be conducting any product research or development. We do not expect to purchase or sell plant or significant equipment. Further we do not expect significant changes in the number of employees.

Our specific goal is to profitably sell our advisory services on our Internet website to  new homeowners, home remodelers and professional landscapers.  We intend to accomplish the foregoing through the following milestones:

|1. | We have established an office in the home of our sole officer and director.
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|2. | We have contacted landscape professionals to guage their interest in offering their products and services on our website.  We have attended industry trade shows that are oriented towards meeting new landscape prospects and customers and creating opportunities for us to develop important relationships with landscape professionals in the southeastern United States. The negotiation of additional alliances with service providers and the development of the website will be ongoing during the life of our operations. As more service providers are added and as our customer database expands, we will have to be continually upgrading the website.
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|3. | We have initiated the development of our website.  We intend to target residential customers and landscape professionals, to become potential users of our advisory services. Initially we will aggressively court the key database of contacts provided by our president, Cynthia Allison.                                                                                                                                                                                                                                                                                                                                                                       

Until our website is fully operational, we do not believe that clients will use our advisory services to meet their landscape needs. We believe, however, that once our website is operational and we are able to provide a wide selection of advisory services that we can offer to potential clients, they will utilize our services for their landscape needs.

If we are unable to negotiate suitable terms with service providers to enable us to represent their companies, or if we are unable to attract clients to use our advisory services, we may have to suspend or cease operations.

If we cannot generate sufficient revenues to continue operations, we will suspend or cease operations. If we cease operations, we do not know what we will do and we do not have any plans to do anything else.

Limited operating history; need for additional capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in development stage operations and have not generated any revenues. We cannot guarantee we will be successful in our business operations.  Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

To become profitable and competitive, we have to locate and negotiate agreements with service providers to allow us to represent them for a percentage-based commission.  We then have to locate clients to book those services through us.

We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations.



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Results of operations

Since we were incorporated, we hired the attorney, and hired the auditor for the preparation of our registration statement.  We have reserved the domain name "willowtreeadvisor.com."  Our loss since inception is $253,772 of which $20,375 is for legal fees, $41,000 for audit fees, $174,950 for services by our sole officer and $17,447 for filing fees and general office costs.

Since inception, we sold 5,000,000 shares of common stock to our sole officer and director for $175,000 in cash and services. Services rendered as of June 2004 by Ms. Allison consisted  mainly of the following: development of the Company's business plan and corporate vision; selection and retention of securities counsel; selection and retention of independent auditors; preparation of the Company's initial financial statements, notes, and language for initial registration statement, development of the Company's initial marketing plan; discussions with our counsel and auditors; discussion with prospective company vendors and consultants. The value was determined to be $100/hour for 1,750 hours of services per client.  The initial stock issued to Ms. Allison consisted of 5,000,000 shares of our common stock. The shares were issued at the election and authorization of Ms. Allison, our sole director, principally for the aforementioned services which she performed. The shares were deemed by Ms. Allison (as director) to have an initial value of $0.035 per share, or $175,000 in the aggregate. This share pricing reflects a 30% discount from the shares registered for sale at $0.05 per share due to the restrictive nature of the shares issued. While the value of the services rendered is not easily and objectively measurable, the value of the shares received appeared more ascertainable and measurable, and accordingly was used for valuation purposes. The initial shares were recorded as an expense in our financial statements with a corresponding credit to contributed paid-in capital.  Ms. Allison's services were provided in the period prior to the Company's organization and incorporation and will continue during the current period.  Ms Allison's services included duties required to bring about the Company's business plan and corporate vision; selection and retention of securities counsel; selection of and retention of independent auditors; preparation of Company's initial financial statements, notes and language for initial registration statement; development of the Company's initial marketing plan; discussions with the Company's counsel and auditors; and discussion with prospective company vendors and consultants.

Liquidity and capital resources

If we are unable to successfully attract customers and  negotiate strategic alliances or if we are unable to attract enough clients to utilize our advisory services, we may quickly use up the proceeds from the minimum amount of money from our offering and will need to find alternative sources, like a second public offering, a private placement of securities, or loans from our officers or others in order for us to maintain our operations.    At the present time, we have not made any arrangements to raise additional cash.

Our sole officer and director is willing to commit to loan us  money for our operations until the Company generates revenue.  At the present time, we have not made any arrangements to raise additional cash.  If we need additional cash and can't raise it we will either have to suspend operations until we do raise the cash, or cease operations entirely.  Other than as described in this paragraph, we have no other financing plans.



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As of the date of report, we have yet to generate any revenues from our business operations.

We issued 5,000,000 shares of common stock by the sale of shares of common stock pursuant to the exemption from registration contained in section 4(2) of the Securities Act of 1933 in June 2004. This was accounted for as a sale of common stock.

As of September 30, 2006, our total assets were $3,960 and our total liabilities were $8,482. As of September 30, 2006, we had cash of $3,960.  Cynthia Allison our sole officer and director is willing to loan Willowtree Advisors, Inc. the money needed to fund operations until the Company generates revenue. Operations include but are not limited to filing reports with the Securities and Exchange Commission as well as the business activities contemplated by our business plan.

ITEM 3.     CONTROLS AND PROCEDURES.

(a)	Evaluation of Disclosure Controls and Procedures: Disclosure controls and procedures are designed to ensure that information required to be disclosed in the reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in the reports filed under the Exchange Act is accumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based upon and as of the date of that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures are effective to ensure that information required to be disclosed in the reports our files and submits under the Exchange Act is recorded, processed, summarized and reported as and when required.

(b)     Changes in Internal Control over Financial Reporting: There were no changes in our internal control over financial reporting identified in connection with our evaluation of these controls as of the end of the period covered by this report that could have affected those controls subsequent to the date of the evaluation referred to in the previous paragraph, including any correction action with regard to deficiencies and material weakness.

There were no changes in our internal controls or in other factors that could affect these controls subsequent to the date of their evaluation, including any deficiencies or material weaknesses of internal controls that would require corrective action.









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PART II - OTHER INFORMATION

ITEM 2.     CHANGES IN SECURITIES AND USE OF PROCEEDS.

On August 14, 2005, the Securities and Exchange Commission declared our Form SB-2 Registration Statement effective, file number 333-117840, permitting us to offer up to 2,000,000 shares of common stock at $0.05 per share. There was no underwriter involved in our public offering.  On December 1, 2005, we elected to terminate the offering and withdraw the registration statement pursuant to Reg. 477 of the Securities Act of 1933.

No offers of securities were made and no securities were sold, leaving all of the securities unsold.

We withdrew our registration statement and deregistered the shares of common stock because we believed that we could not comply with the laws of the State of North Carolina with respect to our public offering.

In March 2006 we completed a private placement of 1,485,000 shares of common stock to 48 investors in consideration of $74,250.   The shares were issued as restricted securities pursuant to the exemption from registration contained in Regulation 506 of the Securities Act of 1933 in that a Form D was filed with the Securities and Exchange Commission; an offering memorandum was delivered to each purchaser; each purchaser was solicited by Cynthia Allison, our president; each purchaser executed a subscription agreement; each purchaser represented he or she was an accredited investor; and, each purchaser had a preexisting relationship with us.  By preexisting relationship we mean that our president, Cynthia Allison, determined that each investor had such knowledge and experience in financial and business matters that he or she was capable of evaluating the merits and risks of the prospective investment and each had an established relationship with Ms. Allison through previous business dealings or as a result of personal friendship.   All of the investors were accredited investors as that term is defined in Reg. D of the Securities Act of 1933.  To our knowledge there are no connections, relationships or arrangements between them and any other entities other than as described herein

ITEM 6.     EXHIBITS.

(c)     The following Exhibits are attached hereto:



|Exhibit No. | Document Description                                                                                                                                                                          
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|31.1        | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Rule 13a-15(a) and Rule 15d-15(a), promulgated under the Securities Exchange Act of 1934, as amended.
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|32.1        | Certification of Chief Executive Officer and Chief Financial Officer Pursuant To 18 U.S.C. Section 1350, as adopted pursuant to Section 302 Of The Sarbanes-Oxley Act of 2002.                



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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on this 7th day of November, 2006.



| | WILLOWTREE ADVISOR, INC.
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| | (Registrant)            
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| | BY:                     
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