**UNITED
          STATES**
 **SECURITIES
          AND EXCHANGE COMMISSION**
 **Washington,
          D.C. 20549**
  
 **FORM
          10-QSB**
 **x** **QUARTERLY
        REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR
        THE
        QUARTERLY PERIOD ENDED SEPTEMBER 30, 2007**
 
 **o** **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
          EXCHANGE ACT OF 1934**For the transition period
          from to
 Commission
          File Number:333-146478
  **International
        Vineyard, Inc.**
 (Exact
        name of small business issuer as specified in its charter)
 
 **Delaware**
              **20-8820679**(State
                  or other jurisdiction
                of
                  incorporation or organization)
              (I.R.S.
                  Employer
                Identification
                  No.)
 
 **27122
                  A Paseo Espada, Suite 924, San Juan Capistrano, California
                  92675**(Address
                  of principal executive offices)
 
 **(949)
                  276-4729**(Issuer’s
                  Telephone Number)
 
 Indicate
        by check mark whether the issuer (1) has filed all reports required to be
        filed
        by Section 13 or 15(d) of the Exchange Act during the past 12 months (or
        for
        such shorter period that the registrant was required to file such reports),
        and
        (2) has been subject to such filing requirements for the past 90 days. xYes  oNo
 
 Indicate
        by check mark whether the registrant is a shell company (as defined in Rule
        12b-2 of the Exchange Act). x Yes  oNo
 
 **APPLICABLE
        ONLY TO CORPORATE ISSUERS**
  State
        the
        number of shares outstanding of each of the issuer’s classes of common equity,
        as of the latest practical date.  As of November
        7, 2007, there were 9,224,375shares of the
        issuer’s
        $.001 par value common stock issued and outstanding.
  Transitional
        Small Business Disclosure format (check one): oYes   xNo
  
  **PART
        I - FINANCIAL INFORMATION**
  **Item
        1.  Financial Statements**
   **INTERNATIONAL
          VINEYARD, INC.** **(A
            DEVELOPMENT STAGE COMPANY)** **BALANCE
              SHEET**
 **September
                  30,****2007****ASSETS****Current
                  assets**Cash
                  and cash
                  equivalents
              
              $
              93,649Total
                  current
                  assets
              
              
              93,649**Property
                  and
                  equipment,**net ofaccumulated
                  depreciation
              
              
              1,706**Total
                  assets**
              
              $
              95,355**LIABILITIES
                  AND STOCKHOLDERS'
                  EQUITY****Current
                  liabilities:**Accounts
                  payable and accrued
                  expenses
              
              $
              10,047Total
                  current
                  liabilities
              
              
              10,047**Stockholders'
                  equity:**Preferred
                  stock, $0.001 par
                  value;5,000,000
                  shares authorized; 0
                  shares issuedand
                  outstanding at September 30,
                  2007
              
              
              -Common
                  stock, $0.001 par
                  value;50,000,000
                  shares authorized;
                  9,224,375issued
                  and outstanding at
                  September 30, 2007
              
              
              9,224Additional
                  paid-in
                  capital
              
              
              102,026Deficit
                  accumulated during the
                  development stage
              
              
              (25,842
              )Common
                  stock subscription
                  receivable
              
              
              (100
              )Total
                  stockholders'
                  equity
              
              
              85,308**Total
                  liabilities and
                  stockholders' equity**
              
              $
              95,355




**The
        accompanying notes form an integral part of these financial
        statements.**


**INTERNATIONAL
          VINEYARD,
          INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)** **STATEMENT
            OF
            OPERATIONS**
 **For
                    the
                    period****For
                    the
                    three**
                
                
                **April
                    2,
                    2007****months
                    ended**
                
                
                **(inception)
                    to****September
                    30,
                    2007**
                
                
                **September
                    30,
                    2007****Net
                    revenue**
                
                $
                -
                
                
                $
                -**Cost
                    of
                    revenue**
                
                
                -
                
                
                
                -**Gross
                    profit**
                
                
                -
                
                
                
                -**General
                    and administrative
                    expenses**
                
                
                (21,455
                )
                
                
                (25,842
                )**Loss
                    before income
                    taxes**
                
                
                (21,455
                )
                
                
                (25,842
                )**Provision
                    for income
                    taxes**
                
                
                -
                
                
                
                -**Net
                    loss**
                
                $
                (21,455
                )
                
                $
                (25,842
                )**Basic
                    and diluted earnings (loss)
                    per share**
                
                $
                -
                
                
                $
                -**Weighted
                    average common shares
                    outstanding**
                
                
                9,224,375
                
                
                
                8,595,144
   **The
          accompanying notes form an integral part of these financial
          statements.**
  
 **INTERNATIONAL
          VINEYARD,
          INC.**
 **(A
          DEVELOPMENT STAGE
          COMPANY)**
 **STATEMENT
          OF STOCKHOLDERS'
          EQUITY**
 **Deficit****accumulated****Additional**
                
                
                **during
                    the**
                
                
                **Total****Common
                    stock**
                
                
                **paid-in**
                
                
                **development**
                
                
                **stockholders'****Shares**
                
                
                **Amount**
                
                
                **capital**
                
                
                **stage**
                
                
                **equity****Balance
                    at April 2,
                    2007****date
                    of
                    incorporation**
                
                
                -
                
                
                $
                -
                
                
                $
                -
                
                
                $
                -
                
                
                $
                -Issuance
                    of founder shares for
                    cashat
                    $0.001 per share in April
                    2007
                
                
                7,900,000
                
                
                
                7,900
                
                
                
                -
                
                
                
                -
                
                
                
                7,900Issuance
                    of common stock for
                    cashat
                    $0.08 per share in June
                    2007
                
                
                1,324,375
                
                
                
                1,324
                
                
                
                104,526
                
                
                
                -
                
                
                
                105,850Costs
                    incurred in private
                    offering
                
                
                -
                
                
                
                -
                
                
                
                (5,000
                )
                
                
                -
                
                
                
                (5,000
                )Additional
                    paid-in capital in
                    exchangefor
                    facilities provided by related
                    party
                
                
                -
                
                
                
                -
                
                
                
                2,400
                
                
                
                -
                
                
                
                2,400Net
                    loss from inception to
                    September 30, 2007
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (25,842
                )
                
                
                (25,842
                )**Balance
                    at September 30,
                    2007**
                
                
                9,224,375
                
                
                $
                9,224
                
                
                $
                101,926
                
                
                $
                (25,842
                )
                
                $
                85,308
   **The
          accompanying notes form an integral part of these financial
          statements.**
 
 **INTERNATIONAL
          VINEYARD,
          INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)** **STATEMENT
            OF CASH
            FLOWS**
 **For
                    the
                    period****For
                    the
                    three**
                
                
                **April
                    2,
                    2007****months
                    ended**
                
                
                **(inception)
                    to****September
                    30,
                    2007**
                
                
                **September
                    30,
                    2007****Cash
                    flows provided by (used in)
                    operating activities**Net
                    loss
                
                $
                (21,455
                )
                
                $
                (25,842
                )Adjustments
                    to reconcile net loss
                    to net cash used in operating activities:Additional
                    paid-in capital in
                    exchange for facilitities provided
                
                
                -
                
                
                
                2,400related
                    partyDepreciation
                
                
                155
                
                
                
                155Increase
                    in operating assets and
                    liabilities:Accounts
                    payable and accrued
                    expenses
                
                
                9,096
                
                
                
                10,047Net
                    cash used in operating
                    activities
                
                
                (12,204
                )
                
                
                (13,240
                )**Cash
                    flows from investing
                    activities**Purchase
                    of fixed
                    assets
                
                
                (1,861
                )
                
                
                (1,861
                )Net
                    cash used in investing
                    activities
                
                
                (1,861
                )
                
                
                (1,861
                )**Cash
                    flows provided by (used in)
                    financing activities**Proceeds
                    from issuance of common stock
                
                
                500
                
                
                
                113,750Costs
                    incurred in private
                    placement offering
                
                
                -
                
                
                
                (5,000
                )Net
                    cash provided by financing
                    activities
                
                
                500
                
                
                
                108,750**Net
                    (decrease) increase in cash
                    and cash equivalents**
                
                
                (13,565
                )
                
                
                93,649**Cash
                    and cash
                    equivalents**,
                    beginning of period
                
                
                107,214
                
                
                
                -**Cash
                    and cash
                    equivalents**,
                    end of period
                
                $
                93,649
                
                
                $
                93,649**Supplemental
                    disclosure of cash
                    flow information**Income
                    taxes
                    paid
                
                $
                -
                
                
                $
                -Interest
                    paid
                
                $
                -
                
                
                $
                -
   **The
          accompanying notes form an integral part of these financial
          statements.**
  
 **INTERNATIONAL
            VINEYARD, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
   **(1)**
                **NATURE
                    OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING
                    POLICIES**
 
 NATURE
          OF
          BUSINESS
 
 The
          Company is currently a development stage company under the provisions of
          Statement of Financial Accounting Standards ("SFAS") No. 7 and was incorporated
          under the laws of the State of Delaware on April 2, 2007.  The Company
          is developing a wholesale and distribution business that specializes in
          providing French andCaliforniasourced wines, via several
          company-owned brands, to the Chinese market.  As of September
          30, 2007, the Company has not reported any revenue and will continue to
          report
          as a development stage company until significant revenues are
          produced.
 
 INTERIM
          FINANCIAL STATEMENTS
 
 The
          accompanying unaudited financial
          statements have been prepared in accordance with accounting principles
          generally
          accepted in theUnited
          States of Americafor
          interim financial information and pursuant to the rules and regulations
          of the
          Securities and Exchange Commission.  Certain information and footnote
          disclosures normally included in annual financial statements prepared in
          accordance with accounting principles generally accepted in theUnited States of
          Americahave been omitted
          pursuant to such
          rules and regulations.
 
 In
          the opinion of management, all
          adjustments, consisting of normal and recurring adjustments, necessary
          for a
          fair presentation of the financial position and the results of operations
          for
          the periods presented have been included.The operating
          results of the Company on a quarterly basis may not be indicative of operating
          results for the full year.  For further information, refer to the
          financial statements and notes included in the Company’s Form SB-2.
   USE
          OF
          ESTIMATES
  The
          preparation of financial statements in conformity with accounting principles
          generally accepted in the United States of America requires management
          to make
          estimates and assumptions that affect the reported amounts of assets and
          liabilities and disclosure of contingent assets and liabilities at the
          date of
          the financial statements, and the reported amounts of revenues and expenses
          during the reported periods. Actual results could materially differ from
          those
          estimates.
  CASH
          AND
          CASH EQUIVALENTS
 
 For
          purposes of the statement of cash flows, cash equivalents include all highly
          liquid debt instruments with original maturities of three months or less
          which
          are not securing any corporate obligations.
 
 CONCENTRATION
          OF CREDIT RISK
 
 Cash
          and Cash Equivalents - The Company maintains its cash deposits in one bank
          account which at times may exceed federally insured limits.
   PROPERTY
          AND EQUIPMENT
 
 Property
          and equipment are stated at cost less accumulated depreciation and amortization.
          Depreciation and amortization are calculated using the straight-line method
          and
          with useful lives used in computing depreciation ranging from 3 to 5
          years.  When property and equipment are retired or otherwise disposed
          of, the related cost and accumulated depreciation are removed from the
          respective accounts, and any gain or loss is included in operations.
          Expenditures for maintenance and repairs are charged to operations as incurred;
          additions, renewals and betterments are capitalized.
 
 **INTERNATIONAL
            VINEYARD, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
   LONG-LIVED
          ASSETS
 
 The
          Company accounts for its long-lived assets in accordance with SFAS No.
          144,
          "Accounting for the Impairment or Disposal of Long-Lived
          Assets."  SFAS No. 144 requires that long-lived assets be reviewed for
          impairment whenever events or changes in circumstances indicate that the
          historical cost carrying value of an asset may no longer be appropriate.
          The
          Company assesses recoverability of the carrying value of an asset by estimating
          the future net cash flows expected to result from the asset, including
          eventual
          disposition. If the future net cash flows are less than the carrying value
          of
          the asset, an impairment loss is recorded equal to the difference between
          the
          asset's carrying value and fair value or disposable value. As of September
          30,
          2007, the Company did not deem any of its long-term assets to be
          impaired.
 
 
 BASIC
          AND
          DILUTED INCOME (LOSS) PER SHARE
 
 In
          accordance with SFAS No. 128, "Earnings Per Share," basic income (loss)
          per
          common share is computed by dividing net income (loss) available to common
          stockholders by the weighted average number of common shares outstanding.
          Diluted income (loss) per common share is computed similar to basic income
          per
          common share except that the denominator is increased to include the number
          of
          additional common shares that would have been outstanding if the potential
          common shares had been issued and if the additional common shares were
          dilutive.
          As of September 30, 2007, the Company did not have any equity or debt
          instruments outstanding that can be converted into common stock.
 
 PROVISION
          FOR INCOME TAXES
 
 The
          Company accounts for income taxes under SFAS 109, "Accounting for Income
          Taxes."
          Under the asset and liability method of SFAS 109, deferred tax assets and
          liabilities are recognized for the future tax consequences attributable
          to
          differences between the financial statements carrying amounts of existing
          assets
          and liabilities and their respective tax bases. Deferred tax assets and
          liabilities are measured using enacted tax rates expected to apply to taxable
          income in the years in which those temporary differences are expected to
          be
          recovered or settled. Under SFAS 109, the effect on deferred tax assets
          and
          liabilities of a change in tax rates is recognized in income in the period
          the
          enactment occurs. A valuation allowance is provided for certain deferred
          tax
          assets if it is more likely than not that the Company will not realize
          tax
          assets through future operations.
 
 
 FAIR
          VALUE OF FINANCIAL INSTRUMENTS
 
 Pursuant
          to SFAS No. 107, “Disclosures About Fair Value of Financial Instruments”, the
          Company is required to estimate the fair value of all financial instruments
          included on its balance sheet as of September 30, 2007. The Company considers
          the carrying value of such amounts in the financial statements to approximate
          their fair value.
  SEGMENT
          REPORTING
 
 Pursuant
          to Financial Accounting Standards No. 131, “Disclosures about Segments of an
          Enterprise and Related Information,” (“SFAS No. 131”), the Company is required
          to disclose certain disclosures of operating segments, as defined in SFAS
          No.
          131. Management has determined that the Company has only one operating
          segment
          and therefore is not required to disclose operating segment
          information.
 
 REVENUE
          RECOGNITION
 
 The
          Company has not generated any income since its inception.
  **INTERNATIONAL
              VINEYARD, INC.**
 **(A
              DEVELOPMENT STAGE COMPANY)**
 **NOTES
              TO FINANCIAL STATEMENTS**
 RECENT
          ACCOUNTING PRONOUNCEMENTS
 
 SFAS
          No. 157 - In September 2006, the FASB issued Statement 157, *Fair Value
          Measurements.*This Statement defines fair value, establishes a framework
          for measuring fair value in generally accepted accounting principles (GAAP),
          and
          expands disclosures about fair value measurements. This Statement applies
          under
          other accounting pronouncements that require or permit fair value measurements,
          the Board having previously concluded in those accounting pronouncements
          that
          fair value is the relevant measurement attribute. Accordingly, this Statement
          does not require any new fair value measurements. However, for some entities,
          the application of this Statement will change current practice. This Statement
          is effective for financial statements issued for fiscal years beginning
          after
          November 15, 2007, and interim periods within those fiscal years. Earlier
          application is encouraged, provided that the reporting entity has not yet
          issued
          financial statements for that fiscal year, including financial statements
          for an
          interim period within that fiscal year.  The Company has evaluated the
          impact of the adoption of SFAS 157, and does not believe the impact will
          be
          significant to the Company's overall results of operations or financial
          position.
 
 SFAS
          No. 158 - In September 2006, the FASB issued Statement No. 158
*Employers’ Accounting for Defined Benefit Pension and Other Postretirement
          Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)*. This
          Statement improves financial reporting by requiring an employer to recognize
          the
          overfunded or underfunded status of a defined benefit postretirement plan
          (other
          than a multiemployer plan) as an asset or liability in its statement of
          financial position and to recognize changes in that funded status in the
          year in
          which the changes occur through comprehensive income of a business entity
          or
          changes in unrestricted net assets of a not-for-profit organization. This
          Statement also improves financial reporting by requiring an employer to
          measure
          the funded status of a plan as of the date of its year-end statement of
          financial position, with limited exceptions. An employer with publicly
          traded
          equity securities is required to initially recognize the funded status
          of a
          defined benefit postretirement plan and to provide the required disclosures
          as
          of the end of the fiscal year ending after December 15, 2006. An employer
          without publicly traded equity securities is required to recognize the
          funded
          status of a defined benefit postretirement plan and to provide the required
          disclosures as of the end of the fiscal year ending after June 15,
          2007.  The Company has evaluated the impact of the adoption of SFAS
          158, and does not believe the impact will be significant to the Company's
          overall results of operations or financial position.
 
 SAB No. 108
          - In September 2006, the Securities and Exchange Commission issued Staff
          Accounting Bulletin No. 108 (SAB No. 108), “Considering the
          Effects of Prior Year Misstatements when Quantifying Misstatements in Current
          Year Financial Statements.” The guidance in SAB No. 108 requires
          Companies to base their materiality evaluations on all relevant quantitative
          and
          qualitative factors. This involves quantifying the impact of correcting
          all
          misstatements, including both the carryover and reversing effects of prior
          year
          misstatements, on the current year financial statements. The Company has
          adopted
          this standard.
 
 SFAS
          No. 159 - In February 2007, the FASB issued Statement No. 159, *The Fair
          Value Option for Financial Assets and Financial Liabilities—Including an
          amendment of FASB Statement No. 115***.**This Statement
          permits entities to choose to measure many financial instruments and certain
          other items at fair value. The objective is to improve financial reporting
          by
          providing entities with the opportunity to mitigate volatility in reported
          earnings caused by measuring related assets and liabilities differently
          without
          having to apply complex hedge accounting provisions. This Statement is
          expected
          to expand the use of fair value measurement, which is consistent with the
          Board’s long-term measurement objectives for accounting for financial
          instruments. This Statement applies to all entities, including not-for-profit
          organizations. Most of the provisions of this Statement apply only to entities
          that elect the fair value option. However, the amendment to FASB Statement
          No.
          115, *Accounting for Certain Investments in Debt and Equity Securities,*
          applies to all entities with available-for-sale and trading securities.
          Some
          requirements apply differently to entities that do not report net income.
          This
          Statement is effective as of the beginning of an entity’s first fiscal year that
          begins after November 15, 2007. Early adoption is permitted as of the beginning
          of a fiscal year that begins on or before November
          15, 2007, provided the entity also elects to apply the provisions of FASB
          Statement No. 157, *Fair Value Measurements.*No entity is permitted to
          apply this Statement retrospectively to fiscal years preceding the effective
          date unless the entity chooses early adoption. The choice to adopt early
          should
          be made after issuance of this Statement but within 120 days of the beginning
          of
          the fiscal year of adoption, provided the entity has not yet issued financial
          statements, including required notes to those financial statements, for
          any
          interim period of the fiscal year of adoption. This Statement permits
          application to eligible items existing at the effective date (or early
          adoption
          date). The Company has evaluated the impact of the implementation of SFAS
          No.
          159 and does not believe the impact will be significant to the Company's
          overall
          results of operations or financial position.
  
 **INTERNATIONAL
            VINEYARD, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **(2)**
                **PROPERTY
                    AND EQUIPMENT**
  A
                    summary as of September 30, 2007 is as follows:Computer
                    equipment
                
                $
                1,861Less
                    accumulated depreciation
                
                
                (155
                )$
                1,706
 
 The
          computer equipment is being depreciated on a straight-line basis over its
          estimated useful life of 3 years.  Depreciation expense amounted to
          $155 for the nine months ended September 30,
          2007.
 
 **(3)**
                **STOCKHOLDERS'
                    EQUITY**
 
 The
          Company is authorized to issue up to 50,000,000 shares of $0.001 par value
          common stock and 5,000,000 shares of $0.001 par value preferred
          stock.  Each share of common stock shall entitle the holder to one
          vote, in person or by proxy, on any matter on which action of the stockholders
          of this corporation is sought.  The holders of shares of preferred
          stock shall have no right to vote such shares, with certain exceptions
          as
          determined by the Board of Directors.
 
 In
          April
          2007, the Company issued 7,900,000 shares of its common stock to its founders
          at
          $.001 per share for an aggregate total of $7,900.
 
 In
          June
          2007, the Company performed a private placement and issued 1,324,375 shares
          of
          common stock at $0.08 per share for an aggregate total of $105,850.
 
 **(4)**
                **RELATED-PARTY
                    TRANSACTIONS**
 
 From
          the
          Company’s inception through June 2007, the Company utilized the office of a
          founder who was also an officer and shareholder of the Company at no charge.
          The
          Company treated the usage of the office as if it were being donated and
          charged
          the estimated fair value rent of $800 per month to operations. Total rent
          expense incurred to this related party amounted to $2,400 for the period
          from
          inception to September 30, 2007.
 
 **(5)**
                **SUBSEQUENT
                    EVENTS**
 
 In
          October 2007, the Company submitted its Registration Statement on Form
          SB-2 for
          the registration of 1,524,375 shares of its outstanding common
          stock.  On October 15, 2007, the Company’s registration statement was
          declared effective by the Securities and Exchange Commission.  The
          purpose of the SB-2 was to register shares of common stock held by existing
          shareholders of the Company.
 
  **Item
        2.  Plan of Operation**
 
 **This
        following information specifies certain forward-looking statements of management
        of the company. Forward-looking statements are statements that estimate the
        happening of future events and are not based on historical fact. Forward-looking
        statements may be identified by the use of forward-looking terminology, such
        as
“may”, “shall”, “could”, “expect”, “estimate”, “anticipate”, “predict”,
“probable”, “possible”, “should”, “continue”, or similar terms, variations of
        those terms or the negative of those terms. The forward-looking statements
        specified in the following information have been compiled by our management
        on
        the basis of assumptions made by management and considered by management
        to be
        reasonable. Our future operating results, however, are impossible to predict
        and
        no representation, guaranty, or warranty is to be inferred from those
        forward-looking statements.**
 
 **The
        assumptions used for purposes of the forward-looking statements specified
        in the
        following information represent estimates of future events and are subject
        to
        uncertainty as to possible changes in economic, legislative, industry, and
        other
        circumstances. As a result, the identification and interpretation of data
        and
        other information and their use in developing and selecting assumptions from
        and
        among reasonable alternatives require the exercise of judgment. To the extent
        that the assumed events do not occur, the outcome may vary substantially
        from
        anticipated or projected results, and, accordingly, no opinion is expressed
        on
        the achievability of those forward-looking statements. We cannot guaranty
        that
        any of the assumptions relating to the forward-looking statements specified
        in
        the following information are accurate, and we assume no obligation to update
        any such forward-looking statements.**
 
 **Critical
        Accounting Policies and Estimates.**Our Management’s Discussion and
        Analysis of Financial Condition and Results of Operations section discusses
        our
        financial statements, which have been prepared in accordance with accounting
        principles generally accepted in the United States of America. The preparation
        of these financial statements requires management to make estimates and
        assumptions that affect the reported amounts of assets and liabilities at
        the
        date of the financial statements and the reported amounts of revenues and
        expenses during the reporting period. On an on-going basis, management evaluates
        its estimates and judgments, including those related to revenue recognition,
        accrued expenses, financing operations, and contingencies and litigation.
        Management bases its estimates and judgments on historical experience and
        on
        various other factors that are believed to be reasonable under the
        circumstances, the results of which form the basis for making judgments about
        the carrying value of assets and liabilities that are not readily apparent
        from
        other sources. Actual results may differ from these estimates under different
        assumptions or conditions. The most significant accounting estimates inherent
        in
        the preparation of our financial statements include estimates as to the
        appropriate carrying value of certain assets and liabilities which are not
        readily apparent from other sources.
 
 These
        accounting policies are described at relevant sections in this discussion
        and
        analysis and in the notes to the financial statements included in our Quarterly
        Report on Form 10-QSB for the period ended September 30, 2007.
 
 **Liquidity
        and Capital Resources.**We
        had
        cash of $93,649 as of September 30, 2007.  In June 2007, we raised
        $105,950 in a private placement in exchange for 1,324,375 shares of our common
        stock, or $0.08 per share. In April 2007, we raised $7,900 in a private
        placement in exchange for 7,900,000 shares of our common stock, $0.001 per
        share. We intend to use those proceeds to pay for the development of our
        wines,
        marketing expenses and working capital.
 
 As
        of
        September 30, 2007, we had liabilities of $10,047, all of which were represented
        by accounts payable and accrued expenses. During 2007, we incurred significant
        accounting costs associated with the audit of our financial statements. We
        expect that the legal and accounting costs of becoming a public company will
        continue to impact our liquidity and we may need to obtain funds to pay those
        expenses. Other than the anticipated increases in legal and accounting costs
        due
        to the reporting
        requirements of becoming a reporting company, we are not aware of any other
        known trends, events or uncertainties, which may affect our future
        liquidity.
  
 
 In
        October 2007, we filed a Registration Statement on Form SB-2 for the
        registration of 1,524,375 shares of our outstanding common stock.  On
        October 15, 2007, our registration statement was declared effective by the
        Securities and Exchange Commission.  The purpose of the SB-2 was to
        register shares of common stock held by our existing shareholders.
 
 **Our
        Plan of Operation for the Next Twelve Months.**  To effectuate
        our business plan during the next twelve months, we must continue to develop
        our
        wine products and begin selling the wines. We are currently marketing our
        wines
        to distributors in China. We believe that we will need to spend approximately
        $10,000 to market our wines. However, we may need to spend more funds on
        marketing and promotion than we have initially estimated. Our failure to
        market
        and promote our services will hinder our ability to increase the size of
        our
        operations and generate revenues. If we are not able to generate revenues
        that
        cover our estimated operating costs, our business may ultimately
        fail.
 
 During
        the next three to six months, our
        primary objective is tocomplete development of our wines and commence
        sales of the wines. We hope to begin shipping the Oseo and Stone Barn wines
        during the fourth quarter of 2007. We hope to complete development of our
        French
        red table wine and begin shipping in 2008. Our president has extensive
        experience and contacts in the industry and we believe that we will be able
        to
        market and sell the wines that we are developing through his
        contacts.
 
 We
          had
          cash of $93,649 as of September 30, 2007. In the opinion of management,
          available funds will satisfy our working capital requirements for the next
          twelve months. Our forecast for the period for which our financial resources
          will be adequate to support our operations involves risks and uncertainties
          and
          actual results could fail as a result of a number of factors.  In the
          event that we experience a shortfall in our capital, we intend to pursue capital through public
          or private
          financing as well as borrowings and other sources, such as our officers,
          director and principal shareholders. We cannot guaranty that additional
          funding
          will be available on favorable terms, if at all. If adequate funds are
          not
          available, we hope that our officers, director and principal shareholders
          will
          contribute funds to pay for our expenses to achieve our objectives over
          the next
          twelve months. However, our officers, director and principal shareholders
          are
          not committed to contribute funds to pay for our
          expenses.
 
 We
        are
        not currently conducting any research and development activities other than
        the
        development of our website which we expect the total cost to be approximately
        $1,500. We do not anticipate that we will purchase or sell any significant
        equipment. In the event that we generate significant revenues and expand
        our
        operations, then we may need to hire additional employees or independent
        contractors as well as purchase or lease additional equipment.
 
 Because
        we have limited operations and
        assets, we may be considered ashell company as defined in Rule 12b-2 of
        the Securities Exchange Act of 1934. Accordingly, we have checked the box
        on the
        cover page of this report that specifies we are a shell company.
 
 **Off-Balance
        Sheet Arrangements.**We have no off-balance sheet
        arrangements.
 
 **Item
        3. Controls and Procedures**
 
 (a)
        Evaluation of disclosure controls and procedures. We maintain controls and
        procedures designed to ensure that information required to be disclosed in
        the
        reports that we file or submit under the Securities Exchange Act of 1934
        is
        recorded, processed, summarized and reported within the time periods specified
        in the rules and forms of the Securities and Exchange Commission. Based upon
        their evaluation of those controls and procedures performed as of September
        30,
        2007, the date of this report, our chief executive officer and the principal
        financial officer concluded that our disclosure controls and procedures were
        effective.
 
 (b)
        Changes in internal controls. There were no significant changes in our internal
        controls or in other factors that could significantly affect these controls
        subsequent to the date of the evaluation of those controls by the chief
        executive officer and principal financial officer.
  
 
 **PART
        II — OTHER INFORMATION**
 
 **Item
        1. Legal Proceedings.**
 
 None.
 
 **Item
        2. Unregistered Sales of Equity Securities and Use of
        Proceeds.**
 
 None.
 
 **Item
        3.  Defaults Upon Senior Securities**
 
 None.
 
 **Item
        4.  Submission of Matters to Vote of Security
        Holders**
 
 None.
 
 **Item
        5.  Other Information**
 
 None.
 
 **Item
        6.  Exhibits**
  31.
        Rule 13a-14(a)/15d-14(a) Certifications.
  32.
        Section 1350 Certifications.
  
  **SIGNATURES**
 
 In
        accordance with the requirements of the Securities Exchange Act of 1934,
        the
        registrant caused this report to be signed on its behalf by the undersigned,
        thereunto duly authorized.
  **International
                  Vineyard, Inc.,**
                **a
                  Delaware corporation**Date:
                  November
                  7, 2007
              By:
              /s/ Keith
                BootowKeith
                BootowIts:
              Principal
                Executive
                OfficerPresident,
                Secretary,
                Director
  Date:
                    November
                    7, 2007
                By:
                /s/ Robert
                  DeMateRobert
                  DeMateIts:
                Principal
                  Financial
                  OfficerChief
                  Financial Officer,
                  Director