| Colorado                                                                | 20-8677788                                |
|-------------------------------------------------------------------------|-------------------------------------------|
| (State      or other jurisdiction ofincorporation      or organization) | (I.R.S.      Employer Identification No.) |

|  Large      accelerated filer [ ]   |         Accelerated filer [ ] | Non-accelerated      filer [ ] | Smaller reporting      company [X] |
|----------------------------------------------------|-----------------------------------------|--------------------------------|------------------------------------|
|                                               |  (Do not check      if a smaller   |                           |                               |
|                                               | reporting      company)                 |                           |                               |

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TABLE OF CONTENTS

|          |  Part I. Financial      Information:                                                       |   |
|---------------|-------------------------------------------------------------------------------------------------|--------|
|          |                                                                                            |   |
| Item      1.  | Financial      Statements—Unaudited:                                                      |   |
|          | Unaudited      Condensed Consolidated Balance Sheets                                            | 4      |
|          | Unaudited      Condensed Consolidated Statements of Operations                                  | 5      |
|          | Unaudited      Condensed Consolidated Statements of Operations                                  | 6      |
|          | Statement      of Changes in Shareholders' Equity                                               | 7      |
|          | Notes      to Unaudited Condensed Consolidated Financial Statements                             | 8      |
|          |                                                                                            |   |
|          |                                                                                            |   |
|          |                                                                                            |   |
| Item      2.  | Management's      Discussion and Analysis of Financial Condition and Results of      Operations | 10     |
|          |                                                                                            |   |
| Item      3.  | Controls      and Procedures                                                                    | 12     |
|          |                                                                                            |   |
|          |                                                                                            |   |
|          | Part      II. Other Information:                                                                |   |
|          |                                                                                            |   |
| Item      1.  | Legal      Proceedings                                                                          | 12     |
|          |                                                                                            |   |
| Item      1A. | Risk      Factors                                                                               | 12     |
|          |                                                                                            |   |
| Item      2.  | Unregistered      Sales of Equity Securities and Use of Proceeds                                | 12     |
|          |                                                                                            |   |
| Item      3.  | Defaults      Upon Senior Securities                                                            | 13     |
|          |                                                                                            |   |
| Item      4.  | Submission      of Matters to a Vote of Security Holders                                        | 13     |
|          |                                                                                            |   |
| Item      5.  | Other      Information                                                                          | 13     |
|          |                                                                                            |   |
| Item      6.  | Exhibits                                                                                        | 13     |
|          |                                                                                            |   |
| Signatures    |                                                                                            | 13     |

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| ·   | the      pace and sustainability of acceptance of our  brands; |
|--------------------|----------------------------------------------------------------|

| ·   | our      ability to compete in a crowded business space with low barriers to      entry; |
|--------------------|------------------------------------------------------------------------------------------|

| ·   | our      ability to generate sustainable revenues and profits through sales by      means of limited sales channels, namely, the  Internet; |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | changing      retail environments and fashion trends in the athletic apparel industry;      and |
|--------------------|-------------------------------------------------------------------------------------------------|

| ·   |  changes      in the level of consumer discretionary spending for sports logo apparel in      view of general economicconditions; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------|

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|                                                               |   |   |    |
|--------------------------------------------------------------------|--------|--------|---------|
| March      31, 2008                                                |   |
|                                                               |   |   |    |
| Assets                                                             |   |
| Assets:                                                            |   |   |    |
| Cash                                                               |   | $      | 44,250  |   |
| Accounts      receivable                                           |   |   | 669     |   |
| Total      current assets                                          |   |   | 44,919  |   |
|                                                               |   |   |    |   |
| Intangible      assets:                                            |   |   |    |   |
| Website,      less accumulated amortization of $634                |   |   | 3,351   |   |
|         Trademark                                        |   |   | 9,456   |   |
|                                                               |   |   |    |   |
|                                                               |   | $      | 57,726  |   |
|                                                               |   |   |    |   |
| Liabilities      and Shareholders’ Equity                    |   |
| Current      liabilities:                                          |   |   |    |   |
| Accounts      payable                                              |   | $      | 7,736   |   |
| Indebtedness      to related party (Note 2)                        |   |   | 2,066   |   |
| Total      current liabilities                                     |   |   | 9,802   |   |
|                                                               |   |   |    |   |
| Shareholders’      equity (Note 4):                          |   |   |    |   |
| Common      stock, $.001 par value; 100,000,000 shares authorized, |   |   |    |   |
| 6,315,000      shares issued and outstanding                       |   |   | 6,315   |   |
| Additional      paid-in capital                                    |   |   | 85,710  |   |
| Deficit      accumulated during development stage                  |   |   | (44,101 | ) |
|                                                               |   |   |    |   |
| Total      shareholders’ equity                              |   |   | 47,924  |   |
|                                                               |   |   |    |   |
|                                                               |   | $      | 57,726  |   |

See accompanying notes to condensed financialstatements

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|                                              |   |               |      |   | March      21, |   |      |              |   |   | March      21, |   |   | March      21, |      |
|---------------------------------------------------|--------|--------------------|-----------|--------|----------------|--------|-----------|-------------------|--------|--------|----------------|--------|--------|----------------|-----------|
|                                              |   |               |      |   | 2007           |   |      |              |   |   | 2007           |   |   | 2007           |      |
|                                              |   | For      The Three |      |   | (Inception)    |   |      | For      The Nine |   |   | (Inception)    |   |   | (Inception)    |      |
|                                              |   | Months      Ended  |      |   | Through        |   |      | Months      Ended |   |   | Through        |   |   | Through        |      |
|                                              |   | March      31,     |      |   | March      31, |   |      | March      31,    |   |   | March      31, |   |   | March      31, |      |
|                                              |   | 2008               |      |   | 2007           |   |      | 2008              |   |   | 2007           |   |   | 2008           |      |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |
| Sales                                             |   | $                  | 534       |   |           | $      | -         |              |   | $      | 4,788          |   |   |           | -         |   |   |   | 7,250 |   |
| Cost      of goods sold                           |   |               | 2,137     |   |           |   | -         |              |   |   | 5,966          |   |   |           | -         |   |   |   | 10,332 |   |
| Gross      profit                                 |   |               | (1,603    | )      |           |   | -         |              |   |   | (1,178         | )      |   |           | -         |   |   |   | (3,082 | ) |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Operating      expenses:                          |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Selling,      general and administrative expenses |   |               | 8,525     |   |           |   | -         |              |   |   | 28,208         |   |   |           | -         |   |   |   | 37,432 |   |
| Rent,      related party (Note 2)                 |   |               | 900       |   |           |   | -         |              |   |   | 2,700          |   |   |           | -         |   |   |   | 2,700 |   |
| Contributed      rent (Note 2)                    |   |               | -         |   |           |   | -         |              |   |   | -              |   |   |           | -         |   |   |   | 900 |   |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Operating      loss                               |   |               | (11,028   | )      |           |   | -         |              |   |   | (32,086        | )      |   |           | -         |   |   |   | (44,114 | ) |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Other      income:                                |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Interest      income                              |   |               | 7         |   |           |   | -         |              |   |   | 11             |   |   |           | -         |   |   |   | 13 |   |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Loss      before income taxes                     |   |               | (11,021   | )      |           |   | -         |              |   |   | (32,075        | )      |   |           | -         |   |   |   | (44,101 | ) |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Provision      for income taxes (Note 5)          |   |               | -         |   |           |   | -         |              |   |   | -              |   |   |           | -         |   |   |   | - |   |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Net      loss                                     |   | $                  | (11,021   | )      |           | $      | -         |              |   | $      | (32,075        | )      |   |           | -         |   |   |   | (44,101 | ) |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Basic      and diluted loss per share             |   | $                  | (0.00     | )      |           | $      | 0.00      |              |   | $      | (0.01          | )      |   |           | 0.00      |   |   |   | (0.01 | ) |
|                                              |   |               |      |   |           |   |      |              |   |   |           |   |   |           |      |   |   |   |   |   |
| Weighted      average common shares outstanding   |   |               | 5,784,167 |   |           |   | 5,000,000 |              |   |   | 5,537,889      |   |   |           | 5,000,000 |   |   |   | 5,000,000 |   |

----

|                                                      |   |              |      |   |           |   |    |        |   |   | Deficit     |   |   |          |    |
|-----------------------------------------------------------|--------|-------------------|-----------|--------|----------------|--------|---------|-------------|--------|--------|-------------|--------|--------|---------------|---------|
|                                                      |   |              |      |   |           |   |    |        |   |   | Accumulated |   |   | Total         |    |
|                                                      |   |              |      |   |           |   |    | Additional  |   |   | During      |   |   | Shareholders' |    |
|                                                      |   | Common      Stock |      |   | Paid      in   |   |    | Development |   |   | Equity      |   |
|                                                      |   | Shares            |      |   | Par      Value |   |    | Capital     |   |   | Stage       |   |   | (Deficit)     |    |
|                                                      |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |
| Balance,      March 21, 2007 (inception)                  |   |              | —   |   |           | $      | — |        |   | $      | —     |   |   | $             | — |   |   | $ | — |   |
|                                                      |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| March      2007, common stock sold to                     |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| officers      ($.001/share) (Note 2)                      |   |              | 5,000,000 |   |           |   | 5,000   |        |   |   | —     |   |   |          | — |   |   |   | 5,000 |   |
| May      2007 through June 2007, common                   |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| stock      sold in private placement offering             |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| ($.05/share)      (Note 4)                                |   |              | 450,000   |   |           |   | 450     |        |   |   | 22,050      |   |   |          | — |   |   |   | 22,500 |   |
| Office      facilities contributed by an officer (Note 2) |   |              | —   |   |           |   | — |        |   |   | 900         |   |   |          | — |   |   |   | 900 |   |
| Net      loss, period ended June 30, 2007                 |   |              | —   |   |           |   | — |        |   |   | —     |   |   |          | (12,026 | ) |   |   | (12,026 | ) |
|                                                      |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| Balance      at June 30, 2007                             |   |              | 5,450,000 |   |           |   | 5,450   |        |   |   | 22,950      |   |   |          | (12,026 | ) |   |   | 16,374 |   |
|                                                      |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| July      2007, common stock sold in private              |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| placement      offering ($.05/share) (Note 4)             |   |              | 50,000    |   |           |   | 50      |        |   |   | 2,450       |   |   |          | — |   |   |   | 2,500 |   |
| February      and March 2008, common stock                |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| sold      pursuant to SB-2 registered offering            |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| ($.075/share)      (Note 4)                               |   |              | 815,000   |   |           |   | 815     |        |   |   | 60,310      |   |   |          | — |   |   |   | 61,125 |   |
| Net      loss for the nine months ended                   |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| March      31, 2008                                       |   |              | —   |   |           |   | — |        |   |   | —     |   |   |          | (32,075 | ) |   |   | (32,075 | ) |
|                                                      |   |              |      |   |           |   |    |        |   |   |        |   |   |          |    |   |   |   |   |   |
| Balance      at March 31, 2008                            |   |              | 6,315,000 |   |           | $      | 6,315   |        |   | $      | 85,710      |   |   | $             | (44,101 | ) |   | $ | 47,924 |   |

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|                                                   |   |              |    |   | March      21, |   |    | March      21, |   |
|--------------------------------------------------------|--------|-------------------|---------|--------|----------------|--------|---------|----------------|--------|
|                                                   |   |              |    |   | 2007           |   |    | 2007           |   |
|                                                   |   | For      The Nine |    |   | (Inception)    |   |    | (Inception)    |   |
|                                                   |   | Months      Ended |    |   | Through        |   |    | Through        |   |
|                                                   |   | March      31,    |    |   | March      31, |   |    | March      31, |   |
|                                                   |   | 2008              |    |   | 2007           |   |    | 2008           |   |
|                                                   |   |              |    |   |           |   |    |           |   |
| Net      cash used in                                  |   |              |    |   |           |   |    |           |   |
| operating      activities                              |   | $                 | (22,239 | )      |           | $      | — |           |   | $ | (33,434 | ) |
|                                                   |   |              |    |   |           |   |    |           |   |   |   |   |
| Cash      flows from investing activities:             |   |              |    |   |           |   |    |           |   |   |   |   |
| Payments      for website development                  |   |              | (750    | )      |           |   | — |           |   |   | (3,985 | ) |
| Payments      for trademark                            |   |              | (7,250  | )      |           |   | — |           |   |   | (9,456 | ) |
| Net      cash used in                                  |   |              |    |   |           |   |    |           |   |   |   |   |
| investing      activities                              |   |              | (8,000  | )      |           |   | — |           |   |   | (13,441 | ) |
|                                                   |   |              |    |   |           |   |    |           |   |   |   |   |
| Cash      flows from financing activities:             |   |              |    |   |           |   |    |           |   |   |   |   |
| Proceeds      from issuance of debt                    |   |              | 10,000  |   |           |   | — |           |   |   | 10,000 |   |
| Repayment      of debt                                 |   |              | (10,000 | )      |           |   | — |           |   |   | (10,000 | ) |
| Proceeds      from sale of common stock                |   |              | 63,625  |   |           |   | 5,000   |           |   |   | 91,125 |   |
| Net      cash provided by                              |   |              |    |   |           |   |    |           |   |   |   |   |
| financing      activities                              |   |              | 63,625  |   |           |   | 5,000   |           |   |   | 91,125 |   |
|                                                   |   |              |    |   |           |   |    |           |   |   |   |   |
| Net      change in cash and                            |   |              |    |   |           |   |    |           |   |   |   |   |
| cash      equivalents                                  |   |              | 33,386  |   |           |   | 5,000   |           |   |   | 44,250 |   |
|                                                   |   |              |    |   |           |   |    |           |   |   |   |   |
| Cash      and cash equivalents:                        |   |              |    |   |           |   |    |           |   |   |   |   |
| Beginning      of period                               |   |              | 10,864  |   |           |   | — |           |   |   | — |   |
|                                                   |   |              |    |   |           |   |    |           |   |   |   |   |
| End      of period                                     |   | $                 | 44,250  |   |           |   | 5,000   |           |   |   | 44,250 |   |
|                                                   |   |              |    |   |           |   |    |           |   |   |   |   |
| Supplemental      disclosure of cash flow information: |   |              |    |   |           |   |    |           |   |   |   |   |
| Cash      paid during the period for:                  |   |              |    |   |           |   |    |           |   |   |   |   |
|            Income taxes       |   | $                 | — |   |           |   | — |           |   |   | — |   |
|            Interest           |   | $                 | — |   |           |   | — |           |   |   | — |   |

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4. Controls and Procedures

PART II. OTHER INFORMATION

Item 1. Legal Proceedings

Item 1A. Risk Factors

Item 2. Unregistered Sales of Equity Securities and Use ofProceeds

----

Item 3. Defaults Upon Senior Securities

Item 4. Submission of Matters to a Vote of SecurityHolders

Item 5. Other Information

Item 6. Exhibits

|             |   |                                                                                                                          |
|------------------|--------|-------------------------------------------------------------------------------------------------------------------------------|
| Exhibit      No. |   |                 Description                   |
|             |   |                                                                                                                          |
| 31.1             |   | Certification      of Chief Executive Officer Pursuant to Section 302 of the      Sarbanes-Oxley Act.                    |
|             |   |                                                                                                                          |
| 31.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 302      of the Sarbanes-Oxley Act. |
|             |   |                                                                                                                          |
| 32.1             |   | Certification      of Chief Executive Officer Pursuant to Section 906 of the      Sarbanes-Oxley Act.                    |
|             |   |                                                                                                                          |
| 32.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 906      of the Sarbanes-Oxley Act. |
|             |   |                                                                                                                          |

SIGNATURES

|                                  |      Registrant: N8      Concepts, Inc. |                                                                                        |
|---------------------------------------|-----------------------------------------------------------------------|---------------------------------------------------------------------------------------------|
|                                  |                                                                  |                                                                                        |   |
| Date:       April 29, 2008  | By:                                                                   | /s/ James      H. Watson, Jr.                                                          |   |
|                                  |                                                                  | James      H. Watson, Jr. , Principal Executive Officerand Principal Financial      Officer |   |
|                                  |                                                                  |                                                                                        |   |
|                                  |                                                                  |                                                                                        |   |

----

|             |   |                                                                                                                                |
|------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------|
| Exhibit      No. |   |                     Description |
|             |   |                                                                                                                                |
| 31.1             |   | Certification      of Chief Executive Officer Pursuant to Section 302 of the      Sarbanes-Oxley Act.                          |
|             |   |                                                                                                                                |
| 31.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 302      of the Sarbanes-Oxley Act.       |
|             |   |                                                                                                                                |
| 32.1             |   | Certification      of Chief Executive Officer Pursuant to Section 906 of the      Sarbanes-Oxley Act.                          |
|             |   |                                                                                                                                |
| 32.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 906      of the Sarbanes-Oxley Act.       |
|             |   |                                                                                                                                |

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