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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**
**October      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 October 31, 2007                                                                               |   | 3        |
|                                                                                                                                                  |                                                                                                                                          |   |     |
|                                                                                                                                                  | Condensed                  Statements of Operations for the three Months and six Months Ended                  October 31, 2007 and June 2006 |   | 4        |
|                                                                                                                                                  |                                                                                                                                          |   |     |
|                                                                                                                                                  | Condensed                  Statements of Cash Flows for the six Months Ended October                  31, 2007 and October 31, 2006           |   | 5        |
|                                                                                                                                                  |                                                                                                                                          |   |     |
|                                                                                                                                                  | Notes                  to Condensed Financial Statements                                                                                      |   | 6        |
|                                                                                                                                                  |                                                                                                                                          |   |     |
|  Item                  2. Management's Discussion and Analysis of Financial Condition                  andResults                  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                  |   | $      | 441,592    |   |
|                                                        |   |   |       |   |
| Total                  Current Assets                       |   |   | 441,592    |   |
|                                                        |   |   |       |   |
| Total                  Assets                               |   | $      | 441,592    |   |
|                                                        |   |   |       |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY |   |   |       |   |
|                                                        |   |   |       |   |
| 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)                |   |   | (1,931,899 | ) |
|                                                        |   |   |       |   |
| Total                  Stockholders’ Equity           |   |   | 440,592    |   |
|                                                        |   |   |       |   |
|                                                        |   | $      | 441,592    |   |

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|                                                          |   | Three                  Months Ended |      | Six                  Months Ended |   |
|---------------------------------------------------------------|--------|-------------------------------------|-----------|-----------------------------------|--------|
|                                                          |   | October                  31,        |      | October                  31,      |   |
|                                                          |   | 2007                                |      | 2006                              |   | 2007 |   | 2006 |   |
| Net                  Sales                                    |   | $                                   | -         |                              | $      | - |   | $ | - |   | $ | - |   |
|                                                          |   |                                |      |                              |   |   |   |   |   |   |   |   |   |
| Costs                  and Expenses:                          |   |                                |      |                              |   |   |   |   |   |   |   |   |   |
| Selling,                  General and Administrative Expenses |   |                                | 3,880     |                              |   | 4,460 |   |   | 5,608 |   |   | 7,594 |   |
|                                                          |   |                                | 3,880     |                              |   | 4,460 |   |   | 5,608 |   |   | 7,594 |   |
|                                                          |   |                                |      |                              |   |   |   |   |   |   |   |   |   |
| Loss                  from Operations                         |   |                                | (3,880    | )                                 |   | (4,460 | ) |   | (5,608 | ) |   | (7,794 | ) |
|                                                          |   |                                |      |                              |   |   |   |   |   |   |   |   |   |
| Other                  Income:                                |   |                                |      |                              |   |   |   |   |   |   |   |   |   |
| Interest                                                      |   |                                | 5,335     |                              |   | 456 |   |   | 13,331 |   |   | 922 |   |
|                                                          |   |                                | 5,335     |                              |   | 456 |   |   | 13,331 |   |   | 922 |   |
|                                                          |   |                                |      |                              |   |   |   |   |   |   |   |   |   |
| Net                  Income (Loss)                            |   | $                                   | 1,455     |                              | $      | (4,004 | ) | $ | 7,723 |   | $ | (6,672 | ) |
|                                                          |   |                                |      |                              |   |   |   |   |   |   |   |   |   |
| 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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|                                                                                                                              |   | Six                  Months Ended |    |
|-----------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|---------|
|                                                                                                                              |   | October                  31,      |    |
|                                                                                                                              |   | 2007                              |    | 2006 |   |
| Cash                  Flows from Operating Activities:                                                                            |   |                              |    |   |   |
| Net                  Income (Loss)                                                                                                |   | $                                 | 7,723   |   | $ | (6,672 | ) |
| Adjustments                  to Reconcile Net Income (Loss) to Net Cash Provided (Used) in Operating                  Activities: |   |                              |    |   |   |   |   |
| Changes                  in Operating Assets and Liabilities:                                                                     |   |                              |    |   |   |   |   |
| Decrease                  in Other Current Assets                                                                                 |   |                              | 1,642   |   |   | - |   |
| (Decrease)                  in Accounts Payable and Accrued Liabilities                                                           |   |                              | (8,045  | ) |   | (6,956 | ) |
|                                                                                                                              |   |                              |    |   |   |   |   |
| Total                  Adjustments                                                                                                |   |                              | (6,403  | ) |   | (6,956 | ) |
|                                                                                                                              |   |                              |    |   |   |   |   |
| Net                  Cash Provided (Used) in Operating Activities                                                                 |   |                              | 1,320   |   |   | (13,628 | ) |
|                                                                                                                              |   |                              |    |   |   |   |   |
| Cash                  Flows from Investing Activities:                                                                            |   |                              | -       |   |   | - |   |
|                                                                                                                              |   |                              |    |   |   |   |   |
| Cash                  Flows from Financing Activities:                                                                            |   |                              | -       |   |   | - |   |
| Increase                  (Decrease) in Cash and Cash Equivalents                                                                 |   |                              | 1,320   |   |   | (13,628 | ) |
|                                                                                                                              |   |                              |    |   |   |   |   |
| Cash                  and Cash Equivalents - Beginning of Period                                                                  |   |                              | 440,272 |   |   | 462,847 |   |
|                                                                                                                              |   |                              |    |   |   |   |   |
| Cash                  and Cash Equivalents - End of Period                                                                        |   | $                                 | 441,592 |   | $ | 449,219 |   |
|                                                                                                                              |   |                              |    |   |   |   |   |
| 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**

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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) |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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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: December 5, 2007 | By:                                               | /s/ Harvey              Houtkin |
|                   | Harvey              Houtkin,                                |
|                   | Chairman              of the Board, Chief Executive Officer |

|                                |                                 |                                      |
|-------------------------------------|--------------------------------------|-------------------------------------------|
| Date:              December 5, 2007 | By:                        | /s/              Mark              Shefts |
|                                | Mark              Shefts,            |
|                                | Chief              Financial Officer |

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