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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, 2008**

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

| **ARBOR                ENTECH CORPORATION**                                          |
|--------------------------------------------------------------------------------------|
| (Exact                name of registrant as specified in its                charter) |

| **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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| Large                accelerated filer  ̈ |   |   |   | Accelerated                filer  ̈ |
|-----------------------------------------------|--------|--------|--------|-----------------------------------------|

|  Non-accelerated                filer  ̈ |   | (Do                not check if a smaller reporting company) |   | Smaller                reporting company x |
|---------------------------------------------------|--------|--------------------------------------------------------------|--------|--------------------------------------------|

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**ARBOR      ENTECH CORPORATION**

**Form      10-Q Quarterly Report**

**Table      Of Contents**

|                                             |                                                                                                                                       | **Page** |
|--------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                                             |                                                                                                                                       |     |
| **PART                I. FINANCIAL INFORMATION** |                                                                                                                                       |
|                                             |                                                                                                                                       |     |
| Item                1.                           | Financial                Statements (Unaudited)                                                                                            |     |
|                                             |                                                                                                                                       |     |
|                                             | Condensed                Balance Sheet as of July 31, 2008 and April 30, 2008                                                              | 3        |
|                                             |                                                                                                                                       |     |
|                                             | Condensed                Statements of Operations for the three Months Ended July 31, 2008                and July                31, 2007 | 4        |
|                                             |                                                                                                                                       |     |
|                                             | Condensed                Statements of Cash Flows for the three Months Ended July 31, 2008                and July                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.                           | Quantitative                and Qualitative Disclosures about Market Risk                                                                  | 9        |
|                                             |                                                                                                                                       |     |
| Item                4.                           | 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**

|                                                                                                                               |   | July 31, 2008 |       | April 30, 2008 |   |
|------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|------------|--------------------------|--------|
|                                                                                                                               |   | (Unaudited)             |       |                     |   |
| ASSETS                                                                                                                             |   |                    |       |                     |   |   |   |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| Current                Assets:                                                                                                     |   |                    |       |                     |   |   |   |
| Cash                and Cash Equivalents                                                                                           |   | $                       | 442,378    |                     | $      | 440,420 |   |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| Total                Current Assets                                                                                                |   |                    | 442,378    |                     |   | 440,420 |   |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| Total                Assets                                                                                                        |   | $                       | 442,378    |                     | $      | 440,420 |   |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| LIABILITIES                AND STOCKHOLDERS’ EQUITY                                                                          |   |                    |       |                     |   |   |   |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| Current                Liabilities:                                                                                                |   |                    |       |                     |   |   |   |
| Accounts                Payable and Accrued Liabilities                                                                            |   | $                       | 10,214     |                     | $      | 1,000 |   |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| Total                Current Liabilities                                                                                           |   |                    | 10,214     |                     |   | 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      |                     |   | 7,050 |   |
| Additional                Paid-In Capital                                                                                          |   |                    | 2,365,441  |                     |   | 2,365,441 |   |
| Retained                Earnings (Deficit)                                                                                         |   |                    | (1,940,327 | )                        |   | (1,933,071 | ) |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| Total                Stockholders’ Equity                                                                                    |   |                    | 432,164    |                     |   | 439,420 |   |
|                                                                                                                               |   |                    |       |                     |   |   |   |
| Total                Liabilities and Stockholders’ Equity                                                                    |   | $                       | 442,378    |                     | $      | 440,420 |   |

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|                                                        |   | Quarter Ended      |      |
|-------------------------------------------------------------|--------|-------------------------|-----------|
|                                                        |   | July                31, |      |
|                                                        |   | 2008                    |      | 2007 |   |
|                                                        |   |                    |      |   |   |
| Net                Sales                                    |   | $                       | -         |   | $ | - |   |
|                                                        |   |                    |      |   |   |   |   |
| Costs                and Expenses:                          |   |                    |      |   |   |   |   |
| Selling,                General and Administrative Expenses |   |                    | 10,586    |   |   | 1,728 |   |
|                                                        |   |                    | 10,586    |   |   | 1,728 |   |
|                                                        |   |                    |      |   |   |   |   |
| Loss                from Operations                         |   |                    | (10,586   | ) |   | (1,728 | ) |
|                                                        |   |                    |      |   |   |   |   |
| Other                Income:                                |   |                    |      |   |   |   |   |
| Interest                Income                              |   |                    | 3,330     |   |   | 7,996 |   |
|                                                        |   |                    | 3,330     |   |   | 7,996 |   |
|                                                        |   |                    |      |   |   |   |   |
| Net                Income (Loss)                            |   | $                       | (7,256    | ) | $ | 6,268 |   |
|                                                        |   |                    |      |   |   |   |   |
| Loss                Per Common Share – Basic     |   | $                       | .00       |   | $ | .00 |   |
|                                                        |   |                    |      |   |   |   |   |
| Weighted                Average Shares Outstanding          |   |                    | 7,050,540 |   |   | 7,050,540 |   |

----

|                                                                  |   | Quarter                Ended |    |
|-----------------------------------------------------------------------|--------|------------------------------|---------|
|                                                                  |   | July                31,      |    |
|                                                                  |   | 2008                         |    | 2007 |   |
|                                                                  |   |                         |    |   |   |
| Cash                Flows from Operating Activities:                  |   |                         |    |   |   |   |   |
| Net                Income (Loss)                                      |   | $                            | (7,256  | ) | $ | 6,268 |   |
| 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                                    |   |                         | 9,214   |   |   | (                9,045 | ) |
|                                                                  |   |                         |    |   |   |   |   |
| Total                Adjustments                                      |   |                         | 9,214   |   |   | (                7,855 | ) |
|                                                                  |   |                         |    |   |   |   |   |
| Net                Cash Provided by (Used) in Operating Activities    |   |                         | 1,958   |   |   | (                1,587 | ) |
|                                                                  |   |                         |    |   |   |   |   |
| Cash                Flows from Investing Activities:                  |   |                         | -       |   |   | - |   |
|                                                                  |   |                         |    |   |   |   |   |
| Cash                Flows from Financing Activities:                  |   |                         | -       |   |   | - |   |
|                                                                  |   |                         |    |   |   |   |   |
| Increase                (Decrease) in Cash and Cash Equivalents       |   |                         | 1,958   |   |   | (                1,587 | ) |
|                                                                  |   |                         |    |   |   |   |   |
| Cash                and Cash Equivalents – Beginning of Period  |   |                         | 440,420 |   |   | 440,272 |   |
|                                                                  |   |                         |    |   |   |   |   |
| Cash                and Cash Equivalents – End of Period        |   | $                            | 442,378 |   | $ | 438,685 |   |
|                                                                  |   |                         |    |   |   |   |   |
| 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**

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**Results      of Operations**

**Discontinued      Operations**

**Liquidity      and Capital Resources**

**Off-Balance      Sheet Transactions**

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**Application      of Critical Accounting Policies**

** **

**ITEM      3. **
**QUANTITATIVE      AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

**ITEM      4.**
**CONTROLS      AND PROCEDURES**

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**PART      II. OTHER INFORMATION**

**ITEM      1. **
**LEGAL      PROCEEDINGS.**

**ITEM      1.A**
**RISK      FACTORS.**

**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.     | Articles                of Incorporation (1)                                                                                                                                                                 |
|------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                         |                                                                                                                                                                                                         |
| 3.b.     | By-Laws                (2)                                                                                                                                                                                   |
|                         |                                                                                                                                                                                                         |
| 31            | Certification                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 from the                Company’s Chief Financial Officer and Acting Chief Executive Officer                (3) |
|                         |                                                                                                                                                                                                         |
| 32       | Certification                pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 from the                Company’s Chief Financial Officer and Acting Chief Executive Officer                (3) |

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|  | (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:                September 12, 2008 | By:                                         | /s/                Mark Shefts |
|                                    |                                        | Mark                Shefts, |
|                                    |                                        | Chief                Financial Officer and |
|                                    |                                        | Acting                Chief Executive Officer |

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