**Quarterly      Report Pursuant To Section 13 or 15(d) Of The Securities Exchange Act Of      1934**

**For      The Quarterly Period Ended**
**January      31, 2008**

**Commission      File Number:**
**000-30432**

**ARBOR      ENTECH CORPORATION**

| **Delaware**                                            | **22-2335094**                                      |
|---------------------------------------------------------|-----------------------------------------------------|
| (State                of jurisdiction of Incorporation) | (I.R.S.                Employer Identification No.) |

**PO      Box 656 **

**Tuxedo      Park, NY 10987**

**(201)      782-9237**

**Not      Applicable**

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**ARBOR      ENTECH CORPORATION**

**Form      10-QSB Quarterly Report**

**Table      Of Contents**

|                                               |                     |                                                                                                                                                                   |   | **Page**                  |
|----------------------------------------------------|--------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------|
|                                               |                     |                                                                                                                                                                   |   |                      |
| **PART                  I. FINANCIAL INFORMATION** |                     |                                                                                                                                                                   |
|                                               |                     |                                                                                                                                                                   |   |                      |
|                                               | Item                  1. | Financial                  Statements (Unaudited)                                                                                                                      |   |                      |
|                                               |                     |                                                                                                                                                                   |   |                      |
|                                               |                     | Condensed                  Balance Sheet as of January 31, 2008                                                                                                        |   | 3                         |
|                                               |                     |                                                                                                                                                                   |   |                      |
|                                               |                     | Condensed                  Statements of Operations for the three Months and nine Months Ended                  January 31, 2008 and                  January 31, 2007 |   |                    4 |
|                                               |                     |                                                                                                                                                                   |   |                      |
|                                               |                     | Condensed                  Statements of Cash Flows for the nine Months Ended January 31,                  2008 and                  January 31, 2007                  |   | 5                         |
|                                               |                     |                                                                                                                                                                   |   |                      |
|                                               |                     | Notes                  to Condensed Financial Statements                                                                                                               |   | 6                         |
|                                               |                     |                                                                                                                                                                   |   |                      |
|                                               | Item                  2. | Management’s                  Discussion and Analysis of Financial Condition and Results of                  Operations                                          |   | 7                         |
|                                               |                     |                                                                                                                                                                   |   |                      |
|                                               | Item                  3. | Controls                  and Procedures                                                                                                                               |   | 9                         |

| **PART                II. OTHER INFORMATION** |                   |                                                                |
|-----------------------------------------------|------------------------|---------------------------------------------------------------------|
|                                          |                   |                                                                |   |   |
|                                          | Item                1. | Legal                Proceedings                                    |   | 10 |
|                                          |                   |                                                                |   |   |
|                                          | Item                2. | Changes                in Securities                                |   | 10 |
|                                          |                   |                                                                |   |   |
|                                          | Item                3. | Defaults                Upon Senior Securities                      |   | 10 |
|                                          |                   |                                                                |   |   |
|                                          | Item                4. | Submissions                of Matters to a Vote of Security Holders |   | 10 |
|                                          |                   |                                                                |   |   |
|                                          | Item                5. | Other                Information                                    |   | 10 |
|                                          |                   |                                                                |   |   |
|                                          | Item                6. | Exhibits                                                            |   | 11 |

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**PART      I. FINANCIAL INFORMATION**

*ARBOR      ENTECH CORPORATION*

| Current                Assets:           |   |   |    |
|------------------------------------------|--------|--------|---------|
| Cash                and Cash Equivalents |   | $      | 441,306 |   |
|                                     |   |   |    |   |
| Total                Current Assets      |   |   | 441,306 |   |
|                                     |   |   |    |   |
| Total                Assets              |   | $      | 441,306 |   |

| Current                Liabilities:                      |   |   |       |
|----------------------------------------------------------|--------|--------|------------|
| Accounts                Payable                          |   | $      | 1,000      |   |
|                                                     |   |   |       |   |
| Total                Current Liabilities                 |   |   | 1,000      |   |
|                                                     |   |   |       |   |
| Commitments                and Contingencies             |   |   |       |   |
|                                                     |   |   |       |   |
| Stockholders’                Equity:               |   |   |       |   |
| Common                Stock, $.001 Par Value; Authorized |   |   |       |   |
| 10,000,000                Shares; Issued and Outstanding |   |   |       |   |
| 7,050,540                Shares                          |   |   | 7,050      |   |
| Additional                Paid-In Capital                |   |   | 2,365,441  |   |
| Retained                Earnings (Deficit)               |   |   | (1,932,185 | ) |
|                                                     |   |   |       |   |
| Total                Stockholders’ Equity          |   |   | 440,306    |   |
|                                                     |   |   |       |   |
|                                                     |   | $      | 441,306    |   |

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*ARBOR      ENTECH CORPORATION*

|                                                        |   | Three                Months Ended |      | Nine                Months Ended |   |
|-------------------------------------------------------------|--------|-----------------------------------|-----------|----------------------------------|--------|
|                                                        |   | January                31,        |      | January                31,       |   |
|                                                        |   | 2008                              |      | 2007                             |   | 2008 |   | 2007 |   |
|                                                        |   |                              |      |                             |   |   |   |   |   |
| Net                Sales                                    |   | $                                 | -         |                             | $      | - |   | $ | - |   | $ | - |   |
|                                                        |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Costs                and Expenses:                          |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Selling,                General and Administrative Expenses |   |                              | 4,993     |                             |   | 4,948 |   |   | 10,601 |   |   | 12,542 |   |
|                                                        |   |                              | 4,993     |                             |   | 4,948 |   |   | 10,601 |   |   | 12,542 |   |
|                                                        |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Loss                from Operations                         |   |                              | (4,993    | )                                |   | (4,948 | ) |   | (10,601 | ) |   | (12,542 | ) |
|                                                        |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Other                Income:                                |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Interest                                                    |   |                              | 4,707     |                             |   | 448 |   |   | 18,038 |   |   | 1,370 |   |
|                                                        |   |                              | 4,707     |                             |   | 448 |   |   | 18,038 |   |   | 1,370 |   |
|                                                        |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Net                Income (Loss)                            |   | $                                 | (286      | )                                | $      | (4,500 | ) | $ | 7,437 |   | $ | (11,172 | ) |
|                                                        |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Income                (Loss) Per Common Share - Basic       |   | $                                 | (.00      | )                                | $      | (.00 | ) | $ | .00 |   | $ | (.00 | ) |
|                                                        |   |                              |      |                             |   |   |   |   |   |   |   |   |   |
| Weighted                Average Shares Outstanding          |   |                              | 7,050,540 |                             |   | 7,050,540 |   |   | 7,050,540 |   |   | 7,050,540 |   |

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*ARBOR      ENTECH CORPORATION*

|                                                                  |   | Nine                Months Ended   |    |
|-----------------------------------------------------------------------|--------|-----------------------------------------|---------|
|                                                                  |   | January                31,         |    |
|                                                                  |   | 2008                                    |    | 2007 |   |
|                                                                  |   |                                    |    |   |   |
| Cash                Flows from Operating Activities:                  |   |                                    |    |   |   |
| Net                Income (Loss)                                      |   | $                                       | 7,437   |   | $ | (11,172 | ) |
| Adjustments                to Reconcile Net Income (Loss) to Net Cash |   |                                    |    |   |   |   |   |
| Provided                (Used) by Operating Activities:               |   |                                    |    |   |   |   |   |
| Changes                in Operating Assets and Liabilities:           |   |                                    |    |   |   |   |   |
| Decrease                in Miscellaneous Receivable                   |   |                                    | 1,642   |   |   | - |   |
| (Decrease)                in Accounts Payable and Accrued Liabilities |   |                                    | (8,045  | ) |   | (8,260 | ) |
|                                                                  |   |                                    |    |   |   |   |   |
| Total                Adjustments                                      |   |                                    | (6,403  | ) |   | (8,260 | ) |
| Net                Cash Provided (Used) by Operating Activities       |   |                                    | 1,034   |   |   | (19,432 | ) |
|                                                                  |   |                                    |    |   |   |   |   |
| Cash                Flows from Investing Activities:                  |   |                                    | -       |   |   | - |   |
|                                                                  |   |                                    |    |   |   |   |   |
| Cash                Flows from Financing Activities:                  |   |                                    | -       |   |   | - |   |
|                                                                  |   |                                    |    |   |   |   |   |
| Increase                (Decrease) in Cash and Cash Equivalents       |   |                                    | 1,034   |   |   | (19,432 | ) |
| Cash                and Cash Equivalents - Beginning of Period        |   |                                    | 440,272 |   |   | 462,847 |   |
|                                                                  |   |                                    |    |   |   |   |   |
| Cash                and Cash Equivalents - End of Period              |   | $                                       | 441,306 |   | $ | 443,415 |   |
|                                                                  |   |                                    |    |   |   |   |   |
| Supplemental                Cash Flow Information:                    |   |                                    |    |   |   |   |   |
| Cash                Paid for Interest                                 |   | $                                       | -       |   | $ | - |   |
|                                                                  |   |                                    |    |   |   |   |   |
| Cash                Paid for Income Taxes                             |   | $                                       | -       |   | $ | - |   |

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*ARBOR      ENTECH CORPORATION*

| NOTE              1 - | Unaudited                Interim Financial Statement |
|-----------------------|------------------------------------------------------|

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| **ITEM              2.** | **MANAGEMENT’S                DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND****RESULTS                OF OPERATIONS** |
|--------------------------|----------------------------------------------------------------------------------------------------------------------------------|

**Forward-Looking      Statements**

**General**

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**Results      of Operations**

**Discontinued      Operations**

**Liquidity      and Capital Resources**

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**Off-Balance      Sheet Transactions**

**Application      of Critical Accounting Policies**

** **

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| **ITEM              3.** | **CONTROLS                AND PROCEDURES** |
|--------------------------|--------------------------------------------|

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**PART      II. OTHER INFORMATION**

| **ITEM              1.** | **LEGAL                PROCEEDINGS:** |
|--------------------------|---------------------------------------|

| **ITEM              2.** | **CHANGES                IN SECURITIES.** |
|--------------------------|-------------------------------------------|

| **ITEM              3.** | **DEFAULTS                UPON SENIOR SECURITIES** |
|--------------------------|----------------------------------------------------|

| **ITEM              4.** | **SUBMISSIONS                OF MATTERS TO A VOTE OF SECURITY                HOLDERS:** |
|--------------------------|-----------------------------------------------------------------------------------------|

| **ITEM              5.** | **OTHER                INFORMATION:** |
|--------------------------|---------------------------------------|

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| **ITEM              6.** | **EXHIBITS:** |
|--------------------------|---------------|

| 3.a. | Our                Articles of Incorporation (1) |
|------|--------------------------------------------------|

| 3.b. | Our                By-Laws (2) |
|------|--------------------------------|

| 31.1 | Certification                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 from the                Company’s Chief Executive Officer                (3) |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 31.2 | Certification                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 from the                Company’s Chief Financial Officer                (3) |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certification                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 from the                Company’s Chief Executive Officer                (3) |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.2 | Certification                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 from the                Company’s Chief Financial Officer                (3) |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (1) | Previously                filed as an exhibit to the Company’s Registration Statement on Form 10-SB                (SEC File No. 0-30432) filed on or about July 30, 1999, and incorporated                herein by this reference. |
|--|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (2) | Previously                filed as an exhibit to Amendment No. 1 to the Company’s Registration                Statement on Form 10-SB (SEC File No. 01-15207) filed on or about                August                2, 1999, and incorporated herein by this                reference. |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (3) | Filed                herewith. |
|--|-----|--------------------------------|

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**SIGNATURES**

|                               | **ARBOR                ENTECH CORPORATION** |
|------------------------------------|---------------------------------------------|
|                               |                                        |   |
|                               |                                        |   |
| Date:                March 5, 2008 | By:                                         | /s/                Harvey Houtkin |
|                               |                                        | Harvey                Houtkin, |
|                               |                                        | Chairman                of the Board, Chief Executive                Officer |

| Date:                March 5, 2008 | By:    | /s/                Mark Shefts         |
|------------------------------------|--------|----------------------------------------|
|                               |   | Mark                Shefts,            |
|                               |   | Chief                Financial Officer |

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