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

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

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**SRKP      18, INC.**

**-      INDEX -**

|                                                          |                                                                                                                                                                                                                                                                                                                     | Page   |
|---------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **PART                I – FINANCIAL INFORMATION:** |                                                                                                                                                                                                                                                                                                                     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                1.                                        | Financial                Statements:                                                                                                                                                                                                                                                                                     | 1      |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
|                                                          | Balance                Sheets - March 31, 2008 (Unaudited) and December 31, 2007                                                                                                                                                                                                                                         | 2      |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
|                                                          | Statements                of Operations (Unaudited) for the Three Months Ended March 31, 2008,                the                Period from January 3, 2007 (Inception) to March 31, 2007 and for                the                Cumulative Period from January 3, 2007 (Inception) to March 31,                2008 | 3      |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
|                                                          | Statements                of Cash Flows (Unaudited) for the Three Months Ended March 31, 2008,                the                Period from January 3, 2007 (Inception) to March 31, 2007 and for                the                Cumulative Period from January 3, 2007 (Inception) to March 31,                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                                                                                                                                                                                                                                                | 10     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                4T.                                       | Controls                and Procedures                                                                                                                                                                                                                                                                                   | 10     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| **PART                II – OTHER INFORMATION:**         |                                                                                                                                                                                                                                                                                                                     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                1.                                        | Legal                Proceedings                                                                                                                                                                                                                                                                                         | 10     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item              1A.                                         | Risk                Factors                                                                                                                                                                                                                                                                                              | 10     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                2.                                        | Unregistered                Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                                                                               | 10     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                3.                                        | Defaults                Upon Senior Securities                                                                                                                                                                                                                                                                           | 10     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                4.                                        | Submission                of Matters to a Vote of Security Holders                                                                                                                                                                                                                                                       | 11     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                5.                                        | Other                Information                                                                                                                                                                                                                                                                                         | 11     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Item                6.                                        | Exhibits                                                                                                                                                                                                                                                                                                                 | 11     |
|                                                          |                                                                                                                                                                                                                                                                                                                     |   |
| Signatures                                                    | 12                                                                                                                                                                                                                                                                                                                       |

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**PART      I – FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

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**SRKP      18, INC.**

**A      Development Stage Company**

**BALANCE      SHEETS**

**ASSETS**

|                                                                                                                                 |   | **March                31,** |    | **December                31,** |   |
|--------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------|---------|---------------------------------|--------|
|                                                                                                                                 |   | **2008**                     |    | **2007**                        |   |
|                                                                                                                                 |   | (Unaudited)                  |    |                            |   |
| **CURRENT                ASSETS:**                                                                                                   |   |                         |    |                            |   |   |   |
| Cash                                                                                                                                 |   | $                            | 4,424   |                            | $      | 776 |   |
|                                                                                                                                 |   |                         |    |                            |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS’ EQUITY (DEFICIT)**                                                              |
|                                                                                                                                 |   |                         |    |                            |   |   |   |
|                                                                                                                                 |   |                         |    |                            |   |   |   |
| **CURRENT                LIABILITIES**                                                                                               |   |                         |    |                            |   |   |   |
| Due                to Stockholders                                                                                                   |   | $                            | 47,500  |                            | $      | 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                                                                        |   |                         | (50,576 | )                               |   | (39,224 | ) |
|                                                                                                                                 |   |                         |    |                            |   |   |   |
| Total                Stockholders’ Equity (Deficit)                                                                            |   |                         | (43,076 | )                               |   | (31,724 | ) |
|                                                                                                                                 |   |                         |    |                            |   |   |   |
|                                                                                                                                 |   | $                            | 4,424   |                            | $      | 776 |   |

**SEE        ACCOMPANYING FOOTNOTES TO THE FINANCIAL        STATEMENTS.**

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**SRKP      18, INC.**

**A      Development Stage Company**

**STATEMENTS      OF OPERATIONS**

|                                                                    |   |                         |      | **For the**             |   | **Cumulative**               |   |
|-------------------------------------------------------------------------|--------|------------------------------|-----------|------------------------------|--------|------------------------------|--------|
|                                                                    |   |                         |      | **Period**                   |   | **From**                     |   |
|                                                                    |   |                         |      | **January 3,**          |   | **January 3,**          |   |
|                                                                    |   |                         |      | **2007**                     |   | **2007**                     |   |
|                                                                    |   | **Three Months**        |      | **(Inception)**              |   | **(Inception)**              |   |
|                                                                    |   | **Ended**                    |      | **to**                       |   | **to**                       |   |
|                                                                    |   | **March 31, 2008** |      | **March 31, 2007** |   | **March 31, 2008** |   |
|                                                                    |   | (Unaudited)                  |      | (Unaudited)                  |   | (Unaudited)                  |   |
|                                                                    |   |                         |      |                         |   |                         |   |
| **REVENUE**                                                             |   | $                            | —   |                         | $      | —                      |   | $ | — |   |
|                                                                    |   |                         |      |                         |   |                         |   |   |   |   |
| **EXPENSES**                                                            |   |                         | 11,352    |                         |   | —                      |   |   | 50,576 |   |
|                                                                    |   |                         |      |                         |   |                         |   |   |   |   |
| **NET                (LOSS)**                                           |   | $                            | (11,352   | )                            | $      | —                      |   | $ | (50,576 | ) |
|                                                                    |   |                         |      |                         |   |                         |   |   |   |   |
| **NET                (LOSS) PER COMMON SHARE - BASIC**                  |   | $                            | *         |                         | $      | *                            |   |   |   |   |
|                                                                    |   |                         |      |                         |   |                         |   |   |   |   |
| **WEIGHTED                AVERAGE NUMBER OF COMMON SHARES OUTSTANDING** |   |                         | 7,096,390 |                         |   | 7,096,390                    |   |   |   |   |
|                                                                    |   |                         |      |                         |   |                         |   |   |   |   |
| ***                LESS THAN $.01**                                     |   |                         |      |                         |   |                         |   |   |   |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS.**

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**SRKP      18, INC.**

**A      Development Stage Company**

**STATEMENTS      OF CASH FLOWS**

|                                                                                                        |   |                         |    | **For the**             |   | **Cumulative**               |   |
|-------------------------------------------------------------------------------------------------------------|--------|------------------------------|---------|------------------------------|--------|------------------------------|--------|
|                                                                                                        |   |                         |    | **Period**                   |   | **from**                     |   |
|                                                                                                        |   |                         |    | **January 3,**          |   | **January 3,**          |   |
|                                                                                                        |   |                         |    | **2007**                     |   | **2007**                     |   |
|                                                                                                        |   | **Three Months**        |    | **(Inception)**              |   | **(Inception)**              |   |
|                                                                                                        |   | **Ended**                    |    | **to**                       |   | **to**                       |   |
|                                                                                                        |   | **March 31, 2008** |    | **March 31, 2007** |   | **March 31, 2008** |   |
|                                                                                                        |   |                         |    |                         |   |                         |   |
|                                                                                                        |   | **(Unaudited)**              |    | **(Unaudited)**              |   | **(Unaudited)**              |   |
|                                                                                                        |   |                         |    |                         |   |                         |   |
| **CASH                FLOWS (TO) OPERATING ACTIVITIES:**                                                    |   |                         |    |                         |   |                         |   |   |   |   |
| Net                (loss)                                                                                   |   | $                            | (11,352 | )                            | $      | —                      |   | $ | (50,576 | ) |
|                                                                                                        |   |                         |    |                         |   |                         |   |   |   |   |
| Net                Cash (Used) by Operating Activities                                                      |   |                         | (11,352 | )                            |   | —                      |   |   | (50,576 | ) |
|                                                                                                        |   |                         |    |                         |   |                         |   |   |   |   |
| **CASH                FLOWS FROM FINANCING ACTIVITIES:**** **Advances                from Stockholders |   |                         | 15,000  |                         |   |                         |   |   | 47,500 |   |
| ** **Warrants                issued for cash                                                           |   |                         | — |                         |   | —                      |   |   | 2,500 |   |
| Common                stock issued for cash                                                                 |   |                         | — |                         |   | —                      |   |   | 5,000 |   |
|                                                                                                        |   |                         |    |                         |   |                         |   |   |   |   |
| Net                Cash Provided by Financing Activities                                                    |   |                         | 15,000  |                         |   | —                      |   |   | 55,000 |   |
|                                                                                                        |   |                         |    |                         |   |                         |   |   |   |   |
| **NET                INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS**                                     |   |                         | 3,648   |                         |   |                         |   |   | 4,424 |   |
|                                                                                                        |   |                         |    |                         |   |                         |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, BEGINNING OF PERIOD**                                           |   |                         | 776     |                         |   | —                      |   |   | — |   |
|                                                                                                        |   |                         |    |                         |   |                         |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, END OF PERIOD**                                                 |   | $                            | 4,424   |                         | $      | —                      |   | $ | 4,424 |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS.**

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**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**

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**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 **

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**SRKP      18, INC.**

**A      Development Stage Company**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      3 - RELATED PARTY TRANSACTIONS **

**NOTE      4 - DUE TO STOCKHOLDERS**

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

***Forward      Looking Statement Notice***

***Description      of Business***

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***Liquidity      and Capital Resources***

|                                                      |   |   | Three months Ended March 31, 2008 |   |   | Cumulative Period From January 3, 2007 (Inception) to March 31, 2008 |   |
|-----------------------------------------------------------|--------|--------|------------------------------------------------------------|--------|--------|------------------------------------------------------------------------------------------------------------------------|--------|
| Net cash                used in operating activities |   | $      | (11,352                                                    | )      | $      | (50,576                                                                                                                | )      |
| Net                cash used in investing activities      |   | $      | 0                                                          |   | $      | 0                                                                                                                      |   |
| Net                cash provided by financing activities  |   | $      | 15,000                                                     |   | $      | 55,00                                                                                                                  |   |
| Net                change in cash                         |   | $      | 3,648                                                      |   | $      | 4,424                                                                                                                  |   |

***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.**

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

**Item      5. Other Information.**

**Item      6. Exhibits.**

| Exhibit                No. |   | 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 March 31,                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 March 31,                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 Securities and Exchange Commission on November 26,                2007,                and incorporated herein by this                reference. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

| Dated:                April 24, 2008 | **SRKP                18, INC.** |
|--------------------------------------|----------------------------------|
|                                 |                             |   |
|                                 | By:                              | /s/                Richard A. Rappaport |
|                                 |                             | Richard                A. Rappaport |
|                                 |                             | President |

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