**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      DC 20549**

**FORM      10-Q**

| x | Quarterly                Report Pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 |
|---|--------------------------------------------------------------------------------------------------------------------------------------|

|  ̈ | Transition                Report Pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 |
|--------|---------------------------------------------------------------------------------------------------------------------------------------|

**TIGER      RENEWABLE ENERGY LTD.**

| **Nevada**                                     | **84-1665042**                              |
|------------------------------------------------|---------------------------------------------|
| (State                or Other Jurisdiction of | (IRS                Employer Identification |
| Incorporation                or Organization)  | Number)                                     |

| Large                Accelerated Filer   | o      | Accelerated                Filer         | o      |
|----------------------------------------------------|--------|------------------------------------------|--------|
|                                               |   |                                     |   |
| Accelerated                Filer         | o      | Smaller                Reporting Company | x      |

----

**TABLE      OF CONTENTS**

| **PART                  I: FINANCIAL INFORMATION**                                                                               |   |
|---------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                  |   |
| Item                  1: Financial Statements                                                                                         | 5      |
| Item                  2: Management’s Discussion and Analysis of Financial Condition and Results                  of Operations | 11     |
| Item                  3: Quantitative and Qualitative Disclosures About Market                  Risk                                  | 14     |
| Item                  4: Control and Procedures                                                                                       | 14     |
|                                                                                                                                  |   |
| **PART                  II: OTHER INFORMATION**                                                                                       |   |
|                                                                                                                                  |   |
| Item                  1: Legal Proceedings                                                                                            | 16     |
| Item                  2: Unregistered Sales of Equity Securities and Use of                  Proceeds                                 | 16     |
| Item                  3: Defaults Upon Senior Securities                                                                              | 16     |
| Item                  4: Submission of Matters to a Vote of Security Holders                                                          | 16     |
| Item                  5: Other Information                                                                                            | 16     |
| Item                  6: Exhibits                                                                                                     | 17     |
|                                                                                                                                  |   |
| SIGNATURES                                                                                                                            | 18     |

----

**PART      I: FINANCIAL INFORMATION**

*This      Quarterly Report on Form 10-Q (this “Quarterly Report”) includes forward-looking      statements within the meaning of the Private Securities Litigation Reform Act      of      1995, Section 27A of the Securities Act of 1933 and Section 21E of the      Securities Exchange Act of 1934. These forward-looking statements can be      identified by the use of forward-looking terminology, including the words“believes,” “contemplates,” “continues,” “estimates,” “anticipates,” “expects,”“intends,” “may,” “will” or “should,” or, in each case, their negative or other      variations or comparable terminology. *
*You      should read statements that contain these words carefully because      they:*

|   | • |   | discuss                future expectations; |
|--------|---------|--------|---------------------------------------------|

|   | • |   | contain                projections of future results of operations or financial condition;                or |
|--------|---------|--------|--------------------------------------------------------------------------------------------------------------|

|   | • |   | state                other “forward-looking”information. |
|--------|---------|--------|----------------------------------------------------------------------|

*We      believe it is important to communicate our expectations to our stockholders.      However, there may be events in the future that we are not able to predict      accurately or over which we have no control. The risk factors and cautionary      language discussed in this Quarterly Report provide examples of risks,      uncertainties and events that may cause actual results to differ materially      from      the expectations described by us in such forward-looking statements, including      among other things:*

|   | • |   | the                impact of legislative and regulatory actions and reforms and regulatory,                supervisory or enforcement actions of government actions relating                to the                Company; |
|--------|---------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • |   | changes                in political, economic or industry conditions, the interest rate                environment or financial and capital markets, which could result                in                changes in demand for products or                services; |
|--------|---------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • |   | terrorist                activities and international hostilities, which may adversely affect                the                general economy, financial and capital                markets; |
|--------|---------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|    | • |   | the                Company’s business strategy and                plans; |
|--------------|---------|--------|--------------------------------------------------------------------------------|

|   | • |   | the                introduction, withdrawal, success and timing of business initiatives                and                strategies; |
|--------|---------|--------|---------------------------------------------------------------------------------------------------------------------------------------|

|   | • |   | harm                to the Company’s reputation; |
|--------|---------|--------|--------------------------------------------------------|

|   | • |   | fluctuations                in customer demand; |
|--------|---------|--------|-------------------------------------------------|

|   | • |   | management                of rapid growth; |
|--------|---------|--------|--------------------------------------------|

|    | • |   | the                impact of increased competition; |
|--------------|---------|--------|-----------------------------------------------------|

|    | • |   | the                impact of future acquisitions; and |
|--------------|---------|--------|-------------------------------------------------------|

|   | • |   | the                ability to attract and retain highly talented                professionals. |
|--------|---------|--------|------------------------------------------------------------------------------------------------|

*By      their nature, forward-looking statements involve risks and uncertainties because      they relate to events and depend on circumstances that may or may not occur      in      the future. We caution you that forward-looking statements are not guarantees      of      future performance and that our actual results of operations, financial      condition and liquidity, and developments in the industry in which we operate      may differ materially from those made in or suggested by the forward-looking      statements contained in this Quarterly Report. In addition, even if our results      of operations, financial condition and liquidity, and developments in the      industry in which we operate, are consistent with the forward-looking statements      contained in this Quarterly Report, those results or developments may not be      indicative of results or developments in subsequent periods. *
*You      are cautioned not to place undue reliance on these forward-looking statements,      which speak only as of the date of such statements.*

----

*All      forward-looking statements included herein are expressly qualified in their      entirety by the cautionary statements contained or referred to in this Quarterly      Report. Except to the extent required by applicable laws and regulations, the      Company undertakes no obligation to update these forward-looking statements      to      reflect events or circumstances after the date of this Quarterly Report or      to      reflect the occurrence of unanticipated events.*

*Unless      otherwise provided in this *
*Quarterly*
*      Report, references to the “Company,” the “Registrant,” the “Issuer,” “we,” “us,”and “our” refer to *
*Tiger      Renewable Energy Ltd.*
* *
* *

----

**Item      1: Financial Statements**

----

**TIGER      RENEWABLE ENERGY LTD. AND SUBSIDIARY**

**(A      Development Stage Company)**

**CONSOLIDATED      BALANCE SHEET**

| ASSETS                                                                                                                                                    |   |   |       |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|
| Current                  assets:                                                                                                                          |   |   |       |   |
| Cash                                                                                                                                                      |   | $      | 53,444     |   |
| Sundry                  current assets                                                                                                                    |   |   | 89,467     |   |
|                                                                                                                                                      |   |   |       |   |
|                                                                                                                                                      |   |   | 142,911    |   |
|                                                                                                                                                      |   |   |       |   |
| Property                  and equipment, at cost, Less accumulated depreciation (Note                  4)                                                 |   |   | 4,992,155  |   |
|                                                                                                                                                      |   |   |       |   |
| TOTAL                  ASSETS                                                                                                                             |   | $      | 5,135,066  |   |
|                                                                                                                                                      |   |   |       |   |
| LIABILITIES                  AND STOCKHOLDERS' EQUITY                                                                                                     |   |   |       |   |
|                                                                                                                                                      |   |   |       |   |
| CURRENT                  LIABILITIES:                                                                                                                     |   |   |       |   |
| Accounts                  payable and accrued liabilities                                                                                                 |   | $      | 163,837    |   |
| Note                  payable (Note 5)                                                                                                                    |   |   | 325,000    |   |
|                                                                                                                                                      |   |   |       |   |
| TOTAL                  CURRENT LIABILITIES                                                                                                                |   |   | 488,837    |   |
|                                                                                                                                                      |   |   |       |   |
| Minority                  interest in Joint Venture                                                                                                       |   |   | 83,684     |   |
|                                                                                                                                                      |   |   |       |   |
| STOCKHOLDERS'                  EQUITY                                                                                                                     |   |   |       |   |
|                                                                                                                                                      |   |   |       |   |
| Common                  stock, $.001 par value, 100,000,000 shares authorized, 18,382,750                  shares                  issued and outstanding |   |   | 18,383     |   |
| Additional                  paid-in capital                                                                                                               |   |   | 6,550,074  |   |
| Deficit                  accumulated during development stage                                                                                             |   |   | (2,005,912 | )      |
|                                                                                                                                                      |   |   |       |   |
| Total                  Stockholders' Equity                                                                                                               |   |   | 4,562,545  |   |
|                                                                                                                                                      |   |   |       |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS’ EQUITY                                                                                         |   | $      | 5,135,066  |   |

----

**TIGER      RENEWABLE ENERGY LTD. AND SUBSIDIARY**

**(A      Development Stage Company)**

**CONSOLIDATED      STATEMENTS OF OPERATIONS**

**Three      Months Ended April 30, 2008 and May 31, 2007 and Periods from September 9,      2004      (Inception)**

**through      April 30, 2008 ( unaudited)**

|                                                                |   | **Three months** |                   | **Three months** |   | **Inception**          |   |
|---------------------------------------------------------------------|--------|-----------------------|------------------------|-----------------------|--------|------------------------|--------|
|                                                                |   | **Ended**             |                   | **Ended**             |   | **through**            |   |
|                                                                |   | **April 30**     |                   | **May 31**       |   | **April 30,**     |   |
|                                                                |   | **2008**              |                   | **2007**              |   | **2008**               |   |
|                                                                |   |                  |                   |                  |   |                   |   |
| General                & administrative expenses                |   | $                     | 160,519                |                  | $      | 179,783                |   | $ | 2,092,185 |   |
| Interest                (revenue) expense                           |   |                  | 5,990                  |                  |   | -                      |   |   | (29,127 | ) |
| Foreign                exchange (gain) loss                         |   |                  | 6,378                  |                  |   | (3,273                 | )      |   | (11,054 | ) |
|                                                                |   |                  |                   |                  |   |                   |   |   |   |   |
|                                                                |   |                  | 172,887                |                  |   | 176,510                |   |   | 2,052,004 |   |
|                                                                |   |                  |                   |                  |   |                   |   |   |   |   |
| Minority                interest in Joint Venture                   |   |                  | (                4,544 | )                     |   | (                4,624 | )      |   | (                46,092 | ) |
|                                                                |   |                  |                   |                  |   |                   |   |   |   |   |
| NET                LOSS                                             |   | $                     | 168,343                |                  | $      | 171,886                |   | $ | 2,005,912 |   |
|                                                                |   |                  |                   |                  |   |                   |   |   |   |   |
| Basic                and diluted loss per common share              |   | $                     | 0.01                   |                  | $      | 0.01                   |   |   | N/A |   |
|                                                                |   |                  |                   |                  |   |                   |   |   |   |   |
| Weighted                average number of common shares outstanding |   |                  | 18,382,750             |                  |   | 17,077,861             |   |   | N/A |   |

----

**TIGER      RENEWABLE ENERGY LTD. AND SUBSIDIARY**

**(A      Development Stage Company)**

**CONSOLIDATED      STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY**

**From      September 9, 2004, (Inception) through April 30, 2008 (      unaudited)**

|                                                                 |               |              |        |               |   |        |               | Deficit         |      |          |   |
|----------------------------------------------------------------------|--------------------|-------------------|-------------|--------------------|--------|-------------|--------------------|-----------------|-----------|---------------|--------|
|                                                                 |               |              |        |               |   |        |               | Accumulated     |      |          |   |
|                                                                 |               |              |        |               |   | Paid        |               | During the |      |          |   |
|                                                                 |               | Common Stock |        | In                 |   | Development |               |            |      |
|                                                                 |               | Shares            |        | Amount             |   | Capital     |               | Stage           |      | Total         |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |
| Shares                  issued to founders for cash                  |     |              | 28,000,000  |     | $      | 28,000      |     | $               | (27,600   | )   | $      | - |    | $ | 400 |   |
| Contribution                  to capital by founders                 |               |              | -           |               |   | -           |               |            | 7,650     |          |   | - |   |   | 7,650 |   |
| Net                  loss                                            |               |              | -           |               |   | -           |               |            | -         |          |   | (9,508 | ) |   | (9,508 | ) |
| Balances                  at November 30, 2004                       |               |              | 28,000,000  |               | $      | 28,000      |               | $               | (19,950   | )             | $      | (9,508 | ) | $ | (1,458 | ) |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Shares                  issued for cash                              |               |              | 7,162,750   |               |   | 7,163       |               |            | 95,185    |          |   | - |   |   | 102,348 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Offering                  Costs                                      |               |              | -           |               |   | -           |               |            | (20,000   | )             |   | - |   |   | (20,000 | ) |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Contribution                  to capital by founders                 |               |              | -           |               |   | -           |               |            | 34,200    |          |   | - |   |   | 34,200 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Net                  loss                                            |               |              | -           |               |   | -           |               |            | -         |          |   | (58,819 | ) |   | (58,819 | ) |
| Balances                  at November 30, 2005                       |               |              | 35,162,750  |               | $      | 35,163      |               | $               | 89,435    |          | $      | (68,327 | ) | $ | 56,271 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Voluntary                  surrender common shares                   |               |              | (25,000,000 | )                  |   | (25,000     | )                  |            | 25,000    |          |   | - |   |   | 0 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Compensation                  relating to the joint venture          |               |              | 5,000,000   |               |   | 5,000       |               |            | 138,000   |          |   | - |   |   | 143,000 |   |
| Shares                  and warrants issued for cash                 |               |              | 500,000     |               |   | 500         |               |            | 999,500   |          |   | - |   |   | 1,000,000 |   |
| Contribution                  to capital by founders                 |               |              | -           |               |   | -           |               |            | 17,533    |          |   | - |   |   | 17,533 |   |
| Stock-based                  compensation                            |               |              | -           |               |   | -           |               |            | 74,766    |          |   | - |   |   | 74,766 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Net                  loss                                            |               |              | -           |               |   | -           |               |            | -         |          |   | (511,635 | ) |   | (511,635 | ) |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Balances                  at November 30, 2006                       |               |              | 15,662,750  |               | $      | 15,663      |               | $               | 1,344,234 |          | $      | (579,962 | ) | $ | 779,935 |   |
| Shares                  and warrants issued for stock payable        |               |              | 250,000     |               |   | 250         |               |            | 499,750   |          |   | - |   |   | 500,000 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Stock-based                  compensation                            |               |              | -           |               |   | -           |               |            | 31,522    |          |   | - |   |   | 31,522 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Net                  loss                                            |               |              | -           |               |   | -           |               |            | -         |          |   | (295,772 | ) |   | (295,772 | ) |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Balances                  at January 31, 2007                        |               |              | 15,912,750  |               | $      | 15,913      |               | $               | 1,875,506 |          | $      | (875,734 | ) | $ | 1,015,685 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Shares                  and warrants issued for cash                 |               |              | 2,250,000   |               |   | 2,250       |               |            | 4,497,750 |          |   | - |   |   | 4,500,000 |   |
| Shares                  issued pursuant to exercise of stock options |               |              | 220,000     |               |   | 220         |               |            | 10,780    |          |   | - |   |   | 11,000 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Stock-based                  compensation                            |               |              | -           |               |   | -           |               |            | 166,038   |          |   | - |   |   | 166,038 |   |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Net                  loss                                            |               |              | -           |               |   | -           |               |            | -         |          |   | (961,835 | ) |   | (961,835 | ) |
|                                                                 |               |              |        |               |   |        |               |            |      |          |   |   |   |   |   |   |
| Balances                  at January 31, 2008                        |               |              | 18,382,750  |               | $      | 18,383      |               | $               | 6,550,074 |          | $      | (1,837,569 | ) | $ | 4,730,888 |   |
| Net                  loss                                            |               |              | -           |               |   | -           |               |            | -         |          |   | (168,343 | ) |   | (168,343 | ) |
| Balances                  at April 30, 2008                          |               |              | 18,382,750  |               | $      | 18,383      |               | $               | 6,550,074 |          | $      | (2,005,912 | ) | $ | 4,562,545 |   |

----

**TIGER      RENEWABLE ENERGY LTD. AND SUBSIDIARY**

**(A      Development Stage Company)**

**CONSOLIDATED      STATEMENTS OF CASH FLOWS**

**Three      Months Ended April 30, 2008 and May 31, 2007 and Periods from September 9,      2004      (Inception)**

**through      April 30, 2008 ( unaudited)**

|                                                                                                      |   | **Three months****Ended April 30****2008** |     | **Three months****Ended May 31****2007** |   | **Inception****through****April 30,****2008** |    |
|-----------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------|----------|---------------------------------------------------------|--------|----------------------------------------------------|---------|
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Cash                flows from operating activities:                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Net                loss                                                                                   |   | $                                                         | (168,343 | )                                                  | $      | (171,886                                           | )  | $ | (2,005,912 | ) |
| Adjustments                to reconcile net loss to net cash used in operating                activities: |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Imputed                rent and salary expense                                                            |   |                                                      | -        |                                                    |   | -                                                  |    |   | 59,383 |   |
| Stock-based                compensation expense                                                           |   |                                                      | -        |                                                    |   | -                                                  |    |   | 272,326 |   |
| Non-cash                    stock compensation relating to the joint                    venture           |   |                                                      | -        |                                                    |   |                                                    |    |   | 143,000 |   |
| Minority                interest in joint venture                                                         |   |                                                      | (4,544   | )                                                       |   | (4,624                                             | )       |   | (46,092 | ) |
| Depreciation                                                                                              |   |                                                      | 907      |                                                    |   | -                                                  |    |   | 4,533 |   |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Changes                in:                                                                                |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Sundry                current assets                                                                      |   |                                                      | (28,776  | )                                                       |   | 7,005                                              |    |   | (89,467 | ) |
| Accounts                payable and accrued liabilities                                                   |   |                                                      | (2,747   | )                                                       |   | (84,466                                            | )       |   | 117,958 |   |
| Net                cash used in operating activities                                                      |   |                                                      | (203,503 | )                                                       |   | (253,971                                           | )       |   | (1,544,271 | ) |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Cash                flows from investing activities:                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Property                and equipment                                                                     |   |                                                      | (152,783 | )                                                       |   | (1,011,032                                         | )       |   | (4,950,809 | ) |
| Net                cash used in investing activities                                                      |   |                                                      | (152,783 | )                                                       |   | (1,011,032                                         | )       |   | (4,950,809 | ) |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Cash                flows from financing activities:                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Investment                by minority interest                                                            |   |                                                      | -        |                                                    |   |                                                    |    |   | 129,776 |   |
| Stock                payable: common stock and warrants                                                   |   |                                                      | -        |                                                    |   | -                                                  |    |   | 500,000 |   |
| Proceeds                from sale of common stock and warrants                                            |   |                                                      | -        |                                                    |   | 3,000,000                                          |    |   | 5,582,748 |   |
| Proceeds                pursuant to exercise of stock options                                             |   |                                                      | -        |                                                    |   | 8,000                                              |    |   | 11,000 |   |
| Proceeds                from note payable                                                                 |   |                                                      | 75,000   |                                                    |   | -                                                  |    |   | 416,286 |   |
| Loan                repayments                                                                            |   |                                                      | -        |                                                    |   | -                                                  |    |   | (91,286 | ) |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Net                cash provided by financing activities                                                  |   |                                                      | 75,000   |                                                    |   | 3,008,000                                          |    |   | 6,548,524 |   |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Net                change in cash                                                                         |   |                                                      | (281,286 | )                                                       |   | 1,742,997                                          |    |   | 53,444 |   |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Cash                at beginning of period                                                                |   |                                                      | 334,730  |                                                    |   | 1,000,844                                          |    |   | - |   |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Cash                at end of period                                                                      |   | $                                                         | 53,444   |                                                    | $      | 2,743,841                                          |    | $ | 53,444 |   |
|                                                                                                      |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Supplemental                Information:                                                                  |   |                                                      |     |                                                    |   |                                               |    |   |   |   |
| Interest                paid                                                                              |   | $                                                         | -        |                                                    | $      | 62                                                 |    | $ | 1,436 |   |

----

**NOTES      TO FINANCIAL STATEMENTS**

----

|                                          |   | April 30,2008 |      | January 31,2008 |   |
|-----------------------------------------------|--------|--------------------|-----------|----------------------|--------|
|                                          |   |               |      |                 |   |
| Deposit                on machinery           |   | $                  | 3,087,673 |                 | $      | 2,940,281 |   |
| Construction                in progress       |   |               | 1,890,885 |                 |   | 1,885,494 |   |
| Automobile                                    |   |               | 18,130    |                 |   | 18,130 |   |
|                                          |   |               |      |                 |   |   |   |
|                                          |   |               | 4,996,688 |                 |   | 4,843,905 |   |
| Less:                accumulated depreciation |   |               | (4,533    | )                    |   | (3,626 | ) |
|                                          |   |               |      |                 |   |   |   |
| Balance                                       |   | $                  | 4,992,155 |                 | $      | 4,840,279 |   |

**Item      2: Management’s Discussion and Analysis of Financial Condition and Results of      Operations**

**The      Company’s Operations**

**Overview      **

----

**Development      Stage Expenditures**

**Financial      Condition, Liquidity and Capital Resources **

**Results      of Operations**

| Xinjiang                Wangye Brewing Co. Ltd.:  |   |   | RMB | 500,000         |   |   | 5  | % |
|---------------------------------------------------|--------|--------|-----|-----------------|--------|--------|----|---|
| Guangdong                Kecheng Trading Co. Ltd: |   |   | RMB | 500,000         |   |   | 5  | % |
| Tiger                Renewable Energy Ltd.:       |   |   | RMB |  9,000,000 |   |   | 90 | % |

----

**Total      Investment: **
**RMB      50,000,000**

**Investment      contributed by the parties in total registered capital**

| Xinjiang                Wangye Brewing Co. Ltd.:  |   | RMB | 1,555,000        |   |   | 5  | % |
|---------------------------------------------------|--------|-----|------------------|--------|--------|----|---|
| Guangdong                Kecheng Trading Co. Ltd: |   | RMB | 1,555,000        |   |   | 5  | % |
| Tiger                Renewable Energy Ltd.:       |   | RMB |  27,990,000 |   |   | 90 | % |

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**Off      Balance Sheet Arrangements **

**Item      3: Quantitative and Qualitative Disclosures About Market      Risk**

**Item      4: Controls and Procedures**

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**Changes      in Internal Control Over Financial Reporting**

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**PART      II: OTHER INFORMATION **

**Item      1: Legal Proceedings **

**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 **

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**Item      6: Exhibits **

| Exhibit No.  |   | Description of Exhibits                                                                                                                                                                                                     |
|-------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|              |   |                                                                                                                                                                                                                                  |
| Exhibit 31.1 |   | Certification                of Principal Executive Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002.                                                                                                 |
|              |   |                                                                                                                                                                                                                                  |
| Exhibit 31.2 |   | Certification                of Principal Financial Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002.                                                                                                 |
|              |   |                                                                                                                                                                                                                                  |
| Exhibit 32.1 |   | Certification                of the Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as                adopted pursuant to Section 906 of the Sarbanes-Oxley Act of                2002.                |
|              |   |                                                                                                                                                                                                                                  |
| Exhibit 32.2 |        | Certification                of the Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as                adopted pursuant                to Section 906 of the Sarbanes-Oxley Act of                2002. |

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**SIGNATURES**

|                                      | **TIGER                RENEWABLE ENERGY LTD.**                               |                                    |
|-------------------------------------------|------------------------------------------------------------------------------|-----------------------------------------|
|                                      |                         (Registrant) |                                    |
|                                      |                                                                         |                                    |
| Dated:                June 16, 2008       |                                                                         |                                    |
|                                      | By:                                                                | /s/                James Pak Chiu Leung |   |
|                                      |                                                                         | Name:                                   | James                Pak Chiu Leung |   |
|                                      |                                                                         | Title:                                  | Principal                Executive Officer |   |
|                                      |                                                                         |                                    |   |   |
|  Dated:                June 16, 2008 |                                                                         |                                    |   |   |
|                                      | By:                                                                | /s/                Michel St-Pierre     |   |
|                                      |                                                                         | Name:                                   | Michel                St-Pierre |   |
|                                      |                                                                         | Title:                                  | Principal                Financial Officer and Chief                Accounting Officer |   |

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