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

**For      The Quarterly Period Ended**
**July      31, 2007**

**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 July 31, 2007                                                                                         | 3 |
|                                                 |                                                                                                                                                   |   |
|                                                 | Condensed                    Statements of Operations for the three Months Ended July 31,                    2007                                      |   |
|                                                 | and                    June 2006                                                                                                                       | 4 |
|                                                 |                                                                                                                                                   |   |
|                                                 | Condensed                    Statements of Cash Flows for the three Months Ended July 31,                    2007 and July                    31, 2006 | 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**

| ASSETS                                                                        |   |   |       |
|-------------------------------------------------------------------------------|--------|--------|------------|
|                                                                          |   |   |       |
| Current                  Assets:                                              |   |   |       |
| Cash                  and Cash Equivalents                                    |   | $      | 438,685    |   |
| Other                  Current Assets                                         |   |   | 452        |   |
|                                                                          |   |   |       |   |
| Total                  Current Assets                                         |   |   | 439,137    |   |
|                                                                          |   |   |       |   |
| Total                  Assets                                                 |   | $      | 439,137    |   |
|                                                                          |   |   |       |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY                   |   |   |       |   |
|                                                                          |   |   |       |   |
| Current                  Liabilities:                                         |   | $      | -          |   |
|                                                                          |   |   |       |   |
| Total                  Current Liabilities                                    |   |   | -          |   |
|                                                                          |   |   |       |   |
| 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)                                  |   |   | (1,933,354 | ) |
|                                                                          |   |   |       |   |
| Total                  Stockholders’ Equity                             |   |   | 439,137    |   |
|                                                                          |   |   |       |   |
| Total                  Liabilities and Stockholders’ Equity             |   | $      | 439,137    |   |

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|                                                          |   | Quarter                  Ended July 31, |                     |
|---------------------------------------------------------------|--------|-----------------------------------------|--------------------------|
|                                                          |   | 2007                                    |                     | 2006 |   |
| Net                  Sales                                    |   | $                                       | -                        |   | $ | - |   |
|                                                          |   |                                    |                     |   |   |   |   |
| Costs                  and Expenses:                          |   |                                    |                     |   |   |   |   |
| Selling,                  General and Administrative Expenses |   |                                    | 1,728                    |   |   | 3,134 |   |
|                                                          |   |                                    | 1,728                    |   |   | 3,134 |   |
| Loss                  from Operations                         |   |                                    | (                  1,728 | ) |   | (                  3,134 | ) |
|                                                          |   |                                    |                     |   |   |   |   |
| Other                  Income:                                |   |                                    |                     |   |   |   |   |
| Interest                  Income                              |   |                                    | 7,996                    |   |   | 466 |   |
|                                                          |   |                                    | 7,996                    |   |   | 466 |   |
|                                                          |   |                                    |                     |   |   |   |   |
| Net                  Income (Loss)                            |   | $                                       | 6,268                    |   | $ | (                  2,668 | ) |
|                                                          |   |                                    |                     |   |   |   |   |
| Loss                  Per Common Share - Basic                |   | $                                       | .00                      |   | $ | (                  .00 | ) |
|                                                          |   |                                    |                     |   |   |   |   |
| Weighted                  Average Shares Outstanding          |   |                                    | 7,050,540                |   |   | 7,050,540 |   |

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|                                                                    |   | Quarter                  Ended July                  31, |                     |
|-------------------------------------------------------------------------|--------|----------------------------------------------------------|--------------------------|
|                                                                    |   | 2007                                                     |                     | 2006 |   |
| Cash                  Flows from Operating Activities:                  |   |                                                     |                     |   |   |
| Net                  Income (Loss)                                      |   | $                                                        | 6,268                    |   | $ | (                  2,668 | ) |
| Adjustments                  to Reconcile Net Income (Loss) to Net Cash |   |                                                     |                     |   |   |   |   |
| Provided                  by (Used) in Operating Activities:            |   |                                                     |                     |   |   |   |   |
| Changes                  in Operating Assets and Liabilities:           |   |                                                     |                     |   |   |   |   |
| Decrease                  in Other Current Assets                       |   |                                                     | 1,190                    |   |   | - |   |
| Increase                  (Decrease) in Accounts Payable and            |   |                                                     |                     |   |   |   |   |
| Accrued                  Liabilities                                    |   |                                                     | (                  9,045 | ) |   | 2,750 |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Total                  Adjustments                                      |   |                                                     | (                  7,855 | ) |   | 2,750 |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Net                  Cash Provided by (Used) in Operating Activities    |   |                                                     | (                  1,587 | ) |   | 82 |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Cash                  Flows from Investing Activities:                  |   |                                                     | -                        |   |   | - |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Cash                  Flows from Financing Activities:                  |   |                                                     | -                        |   |   | - |   |
| Increase                  (Decrease) in Cash and Cash Equivalents       |   |                                                     | (                  1,587 | ) |   | 82 |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Cash                  and Cash Equivalents - Beginning of Period        |   |                                                     | 440,272                  |   |   | 462,847 |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Cash                  and Cash Equivalents - End of Period              |   | $                                                        | 438,685                  |   | $ | 462,929 |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Supplemental                  Cash Flow Information:                    |   |                                                     |                     |   |   |   |   |
| Cash                  Paid for Interest                                 |   | $                                                        | -                        |   | $ | - |   |
|                                                                    |   |                                                     |                     |   |   |   |   |
| Cash                  Paid for Income Taxes                             |   | $                                                        | -                        |   | $ | - |   |
|                                                                    |   |                                                     |                     |   |   |   |   |

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**ITEM      2. **
**MANAGEMENT'S      DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND **
**RESULTS      OF OPERATIONS**

**Forward-Looking      Statements**

***General***

***Results      of Operations***

***Discontinued      Operations***

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***Liquidity      and capital resources***

**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) |

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**SIGNATURES**

|                                        |                                                          |                            |
|---------------------------------------------|---------------------------------------------------------------|---------------------------------|
|                                        | **ARBOR              ENTECH CORPORATION**                     |
|                                   |                                                     |                       |
| Date:              September 12, 2007  | By:                                                 | /s/              Harvey Houtkin |
|                                        | Harvey                Houtkin,                                |
|                                        | Chairman                of the Board, Chief Executive Officer |
|                                  |                                   |                                      |
|---------------------------------------|----------------------------------------|-------------------------------------------|
|                             |                              |                                 |
| Date:              September 12, 2007 | By:                          | /s/              Mark              Shefts |
|                                  | Mark              Shefts,              |
|                                  | Chief                Financial Officer |

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