| Delaware                                           |         | 20-8057756                                               |
|----------------------------------------------------|--------------|----------------------------------------------------------|
| (State                  or other jurisdiction      |         | (I.R.S.                  Employer Identification Number) |
| of                  incorporation or organization) |    |                                                     |

| Large accelerated filer |  ̈ | Accelerated filer                    |  ̈ |
|-----------------------------------|--------|-------------------------------------------|--------|
| Non-accelerated filer        |  ̈ | Smaller reporting company  | x.     |

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** **
** **

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**SRKP        18, INC.**

**-        INDEX -**

|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            | Page   |
|-----------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **PART                  I – FINANCIAL INFORMATION:** |                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  1.                                        | Financial                  Statements:                                                                                                                                                                                                                                                                                                                                                                                                          | 1      |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                            | Balance                  Sheets as of September 30, 2008 (Unaudited) and December 31,                  2007                                                                                                                                                                                                                                                                                                                                     | 2      |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                            | Statements                  of Operations (Unaudited) for the Three and Nine Months Ended September                  30, 2008, for the Three Months Ended September 30, 2007, for the                  Period                  from January 3, 2007 (Inception) to September 30, 2007, and for                  the                  Cumulative Period from January 3, 2007 (Inception) to September                  30,                  2008 | 3      |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                            | Statements                  of Cash Flows (Unaudited) for the Nine Months Ended September 30,                  2008,                  for the Period from January 3, 2007 (Inception) to September 30,                  2007, and                  for the Cumulative Period from January 3, 2007 (Inception) to September                  30, 2008                                                                                            | 4      |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                            | Notes                  to Financial Statements                                                                                                                                                                                                                                                                                                                                                                                                  | 5      |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  2.                                        | Management’s                  Discussion and Analysis of Financial Condition and Results of                  Operations                                                                                                                                                                                                                                                                                                                   | 8      |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  3.                                        | Quantitative                  and Qualitative Disclosures About Market Risk                                                                                                                                                                                                                                                                                                                                                                     | 11     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  4T.                                       | Controls                  and Procedures                                                                                                                                                                                                                                                                                                                                                                                                        | 11     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| **PART                  II – OTHER INFORMATION:**    |                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  1.                                        | Legal                  Proceedings                                                                                                                                                                                                                                                                                                                                                                                                              | 11     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  1A.                                       | Risk                  Factors                                                                                                                                                                                                                                                                                                                                                                                                                   | 11     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  2.                                        | Unregistered                  Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                                                                                                                                                                                                    | 12     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  3.                                        | Defaults                  Upon Senior Securities                                                                                                                                                                                                                                                                                                                                                                                                | 12     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  4.                                        | Submission                  of Matters to a Vote of Security Holders                                                                                                                                                                                                                                                                                                                                                                            | 12     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  5.                                        | Other                  Information                                                                                                                                                                                                                                                                                                                                                                                                              | 12     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item                  6.                                        | Exhibits                                                                                                                                                                                                                                                                                                                                                                                                                                        | 12     |
|                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Signatures                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                            | 13     |

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**PART        I – FINANCIAL INFORMATION**

**Item        1. Financial Statements.**

----

**SRKP        18, INC.**

**(A        Development Stage Company)**

**BALANCE        SHEETS**

|                                                                                                                                                      |   | **September 30,** |    | **December 31,** |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------|---------|-----------------------|--------|
|                                                                                                                                                      |   | **2008**               |    | **2007**              |   |
|                                                                                                                                                      |   | (Unaudited)            |    |                  |   |
| **ASSETS**                                                                                                                                                |   |                   |    |                  |   |   |   |
| CURRENT                  ASSETS:                                                                                                                          |   |                   |    |                  |   |   |   |
| Cash                                                                                                                                                      |   | $                      | 23,625  |                  | $      | 776 |   |
| Deferred                  Acquisition Costs                                                                                                               |   |                   | 75,000  |                  |   | - |   |
|                                                                                                                                                      |   |                   |    |                  |   |   |   |
| Total                  Current Assets                                                                                                                     |   | $                      | 98,625  |                  | $      | 776 |   |
|                                                                                                                                                      |   |                   |    |                  |   |   |   |
| **LIABILITIES                  AND STOCKHOLDERS’ EQUITY (DEFICIT)**                                                                                 |   |                   |    |                  |   |   |   |
|                                                                                                                                                      |   |                   |    |                  |   |   |   |
| **CURRENT                  LIABILITIES:**                                                                                                                 |   |                   |    |                  |   |   |   |
| Due                  to Stockholders                                                                                                                      |   | $                      | 147,500 |                  | $      | 32,500 |   |
|                                                                                                                                                      |   |                   |    |                  |   |   |   |
| **COMMITMENTS                  AND CONTINGENCIES**                                                                                                        |   |                   |    |                  |   |   |   |
|                                                                                                                                                      |   |                   |    |                  |   |   |   |
| **STOCKHOLDERS’                  EQUITY (DEFICIT):**                                                                                                |   |                   |    |                  |   |   |   |
| Preferred                  stock, $.0001 par value, 10,000,000 shares authorized, none                  issued                                            |   |                   | — |                  |   | — |   |
| Common                  stock, $.0001 par value, 100,000,000 shares authorized, 7,096,390                  shares                  issued and outstanding |   |                   | 710     |                  |   | 710 |   |
| Additional                  Paid in Capital                                                                                                               |   |                   | 6,790   |                  |   | 6,790 |   |
| (Deficit)                  accumulated during development stage                                                                                           |   |                   | (56,375 | )                     |   | (39,224 | ) |
|                                                                                                                                                      |   |                   |    |                  |   |   |   |
| Total                  Stockholders’ Equity (Deficit)                                                                                               |   |                   | (48,875 | )                     |   | (31,724 | ) |
|                                                                                                                                                      |   |                   |    |                  |   |   |   |
|                                                                                                                                                      |   | $                      | 98,625  |                  | $      | 776 |   |

**SEE        ACCOMPANYING NOTES TO FINANCIAL STATEMENTS**

----

**SRKP        18, INC.**

**(A        Development Stage Company)**

**STATEMENTS        OF OPERATIONS**

**(Unaudited)**

|                                                                                              |   |                           |      |                           |   |                           |    | **For the**               |      | **Cumulative**                 |   |
|---------------------------------------------------------------------------------------------------|--------|--------------------------------|-----------|--------------------------------|--------|--------------------------------|---------|--------------------------------|-----------|--------------------------------|--------|
|                                                                                              |   |                           |      |                           |   |                           |    | **Period**                     |      | **From**                       |   |
|                                                                                              |   |                           |      |                           |   |                           |    | **January 3,**            |      | **January 3,**            |   |
|                                                                                              |   |                           |      |                           |   |                           |    | **2007**                       |      | **2007**                       |   |
|                                                                                              |   | **Three Months**          |      | **Three Months**          |   | **Nine Months**           |    | **(Inception)**                |      | **(Inception)**                |   |
|                                                                                              |   | **Ended**                      |      | **Ended**                      |   | **Ended**                      |    | **to**                         |      | **to**                         |   |
|                                                                                              |   | **September 30,****2008** |      | **September 30,****2007** |   | **September 30,****2008** |    | **September 30,****2007** |      | **September 30,****2008** |   |
|                                                                                              |   |                           |      |                           |   |                           |    |                           |      |                           |   |
| **REVENUE**                                                                                       |   | $                              | —   |                           | $      | —                        |    | $                              | —   |                           | $      | — |   | $ | — |   |
|                                                                                              |   |                           |      |                           |   |                           |    |                           |      |                           |   |   |   |   |   |   |
| **EXPENSES**                                                                                      |   |                           | 2,273     |                           |   | 3,535                          |    |                           | 17,151    |                           |   | 18,976 |   |   | 56,375 |   |
|                                                                                              |   |                           |      |                           |   |                           |    |                           |      |                           |   |   |   |   |   |   |
| **NET (LOSS)**                                                                               |   | $                              | (2,273    | )                              | $      | (3,535                         | )       | $                              | (17,151   | )                              | $      | (18,976 | ) | $ | (56,375 | ) |
|                                                                                              |   |                           |      |                           |   |                           |    |                           |      |                           |   |   |   |   |   |   |
| **NET                    (LOSS) PER COMMON SHARE - BASIC**                                        |   | $                              |      | *                         | $      |                           | *  | $                              |      | *                         | $      |   | *  |   |   |   |
|                                                                                              |   |                           |      |                           |   |                           |    |                           |      |                           |   |   |   |   |   |   |
| **WEIGHTED                    AVERAGE NUMBER****OF                    COMMON SHARES OUTSTANDING** |   |                           | 7,096,390 |                           |   | 7,096,390                      |    |                           | 7,096,390 |                           |   | 7,096,390 |   |   |   |   |

| ***                    LESS THAN $.01** |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|-----------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|

**SEE        ACCOMPANYING NOTES TO FINANCIAL STATEMENTS**

----

**SRKP        18, INC.**

**(A        Development Stage Company)**

**STATEMENTS        OF CASH FLOWS**

**(**
**Unaudited)**

|                                                                                                              |   |                           |    | **For the**                     |   | **Cumulative**                      |   |
|-------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|---------|--------------------------------------|--------|-------------------------------------|--------|
|                                                                                                              |   |                           |    | **Period**                           |   | **from**                            |   |
|                                                                                                              |   |                           |    | **January 3,**                  |   | **January 3,**                 |   |
|                                                                                                              |   |                           |    | **2007**                             |   | **2007**                            |   |
|                                                                                                              |   | **Nine Months**           |    | **(Inception)**                      |   | **(Inception)**                     |   |
|                                                                                                              |   | **Ended**                      |    | **to**                               |   | **to**                              |   |
|                                                                                                              |   | **September 30,****2008** |    | **September 30, ****2007** |   | **September 30 ****2008** |   |
|                                                                                                              |   |                           |    |                                 |   |                                |   |
| **CASH                  FLOWS (TO) OPERATING ACTIVITIES:**                                                        |   |                           |    |                                 |   |                                |   |   |   |   |
| Net                  (loss)                                                                                       |   | $                              | (17,151 | )                                    | $      | (18,976                             | )      | $ | (56,375 | ) |
|                                                                                                              |   |                           |    |                                 |   |                                |   |   |   |   |
| Adjustments                  to reconcile net (loss) to net cash (used in) operating                  activities: |   |                           |    |                                 |   |                                |   |   |   |   |
| Increase                  in accrued expenses                                                                     |   |                           | — |                                 |   | 1,060                               |   |   | — |   |
| Increase                  in deferred acquisition costs                                                           |   |                           | (75,000 | )                                    |   | —                             |   |   | (75,000 | ) |
|                                                                                                              |   |                           |    |                                 |   |                                |   |   |   |   |
| Net                  Cash (Used) by Operating Activities                                                          |   |                           | (92,151 | )                                    |   | (17,916                             | )      |   | (131,375 | ) |
|                                                                                                              |   |                           |    |                                 |   |                                |   |   |   |   |
| **CASH                  FLOWS FROM FINANCING ACTIVITIES:**Advances                  from Stockholders             |   |                           | 115,000 |                                 |   | 22,500                              |   |   | 147,500 |   |
| Warrants                  issued for cash                                                                         |   |                           | — |                                 |   | 2,500                               |   |   | 2,500 |   |
| Common                  stock issued for cash                                                                     |   |                           | — |                                 |   | 5,000                               |   |   | 5,000 |   |
|                                                                                                              |   |                           |    |                                 |   |                                |   |   |   |   |
| Net                  Cash Provided by Financing Activities                                                        |   |                           | 115,000 |                                 |   | 30,000                              |   |   | 155,000 |   |
|                                                                                                              |   |                           |    |                                 |   |                                |   |   |   |   |
| **NET                  INCREASE IN CASH AND CASH EQUIVALENTS**                                                    |   |                           | 22,849  |                                 |   | 12,084                              |   |   | 23,625 |   |
|                                                                                                              |   |                           |    |                                 |   |                                |   |   |   |   |
| **CASH                  AND CASH EQUIVALENTS, BEGINNING OF PERIOD**                                               |   |                           | 776     |                                 |   | —                             |   |   | — |   |
|                                                                                                              |   |                           |    |                                 |   |                                |   |   |   |   |
| **CASH                  AND CASH EQUIVALENTS, END OF PERIOD**                                                     |   | $                              | 23,625  |                                 | $      | 12,084                              |   | $ | 23,625 |   |

**SEE        ACCOMPANYING NOTES TO FINANCIAL STATEMENTS**

----

**SRKP        18, INC.**

**(A        Development Stage Company)**

**NOTES        TO FINANCIAL STATEMENTS**

**NOTE        1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**History**

**Going        Concern and Plan of Operation**

**Income        Taxes**

**Deferred        Offering Costs**

----

**SRKP        18, INC.**

**(A        Development Stage Company)**

**NOTES        TO FINANCIAL STATEMENTS**

**NOTE        1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        (CONTINUED)**

**Cash        and Cash Equivalents**

**Concentrations        of Credit Risk**

**Earnings        per Common Share **

**Use        of Estimates in the Preparation of Financial        Statements**

**Recently        Issued Accounting Pronouncements**

**NOTE        2 - STOCKHOLDERS' EQUITY**

----

**SRKP        18, INC.**

**(A        Development Stage Company)**

**NOTES        TO FINANCIAL STATEMENTS**

**NOTE        3 - RELATED PARTY TRANSACTIONS **

**NOTE        4 - DUE TO STOCKHOLDERS**

**NOTE        5 – DEFERRED ACQUISITION COSTS**

----

**Item      2. Management’s Discussion and Analysis of Financial Condition and Results of      Operations. **

***Forward      Looking Statement Notice***

***Description      of Business***

----

|  | (i) | filing                Exchange Act reports, and |
|--|-----|-------------------------------------------------|

|  | (ii) | investigating,                analyzing and consummating an acquisition.   |
|--|------|--------------------------------------------------------------------------------------|

***Liquidity      and Capital Resources***

----

|                                                     |   | Nine MonthsEndedSeptember 30,2008 |    | For the PeriodJanuary 3, 2007(Inception) toSeptember 30,2007 |   | For theCumulativePeriod fromJanuary 3, 2007(Inception) toSeptember 30,2008 |   |
|----------------------------------------------------------|--------|---------------------------------------------|---------|--------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------|--------|
| Net                Cash (Used in) Operating Activities   |   | $                                           | (92,151 | )                                                                                          | $      | (17,916                                                                                                  | )      | $ | (131,375 | ) |
| Net                Cash (Used in) Investing Activities   |   |                                        | -       |                                                                                       |   | -                                                                                                        |   |   | - |   |
| Net                Cash Provided by Financing Activities |   | $                                           | 115,000 |                                                                                       | $      | 30,000                                                                                                   |   | $ | 155,000 |   |
| Net                Increase in Cash and Cash Equivalents |   | $                                           | 22,849  |                                                                                       | $      | 12,084                                                                                                   |   | $ | 23,625 |   |

***Results      of Operations***

----

***Off-Balance      Sheet Arrangements***

***Contractual      Obligations***

**Item      3. Quantitative and Qualitative Disclosures About Market      Risk.**

**Item      4T. Controls and Procedures.**

***Evaluation      of Disclosure Controls and Procedures***

***Changes      in Internal Controls***

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      1A. Risk Factors.**

----

**Item      2. Unregistered Sales of Equity Securities and Use of Proceeds.**

**Item      3. Defaults Upon Senior Securities.**

**Item      4. Submission of Matters to a Vote of Security Holders.**

**Item      5. Other Information.**

**Item      6. Exhibits.**

| Exhibit |   | Description                                                                                                                                                                                                                                                                                            |
|---------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |   |                                                                                                                                                                                                                                                                                                   |
| *3.1    |   | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                December 7, 2006.                                                                                                                                                                         |
|    |   |                                                                                                                                                                                                                                                                                                   |
| *3.2    |   | By-Laws.                                                                                                                                                                                                                                                                                               |
|    |   |                                                                                                                                                                                                                                                                                                   |
| 31.1    |   | Certification                of the Company’s Principal Executive Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-Q for the quarter ended September 30,                2008. |
|    |   |                                                                                                                                                                                                                                                                                                   |
| 31.2    |   | Certification                of the Company’s Principal Financial Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-Q for the quarter ended September 30,                2008. |
|    |   |                                                                                                                                                                                                                                                                                                   |
| 32.1    |   | Certification                of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                                 |
|    |   |                                                                                                                                                                                                                                                                                                   |
| 32.2    |   | Certification                of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                                 |

| * | Filed                as an exhibit to the Company's Registration Statement on Form 10-SB,                as                filed with the SEC on November 26, 2007, and incorporated herein                by this                reference. |
|---|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

| Dated:                October 9, 2008 | **SRKP                18, INC.** |
|---------------------------------------|----------------------------------|
|                                  |                             |   |   |
|                                  |                             | By: | /s/                Richard A. Rappaport |
|                                  |                             |   |      Richard                A. Rappaport |
|                                  |                             |   |      President                and Director |
|                                  |                             |   |      Principal                Executive Officer |
|                                  |                             |   |   |
|                                  |                             | By: | /s/                Anthony C. Pintsopoulos |
|                                  |                             |   |      Anthony                C. Pintsopoulos |
|                                  |                             |   |      Secretary,                Chief Financial Officer and Director |
|                                  |                             |   |      Principal                Financial Officer |

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