================================================================================


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 10-QSB

[ X ]   Quarterly Report pursuant to Section 13 or 15(d) of the Securities
        Exchange Act of 1934

         For the period ended October 31, 2006.

[   ]   Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act
        of 1934

         For the transition period                    to
                                   ------------------    -----------------------

                        Commission File Number 333-132584
                                   ----------

                             DENIA ENTERPRISES INC.
    ------------------------------------------------------------------------
        (Exact name of small Business Issuer as specified in its charter)

             Nevada                                      41-21333756
--------------------------------               ---------------------------------
(State or other jurisdiction of                (IRS Employer Identification No.)
--------------------------------
incorporation or organization)
------------------------------

1802 N. Carson Street
Carson City, Nevada                                          89701
---------------------------------------              ---------------------------
(Address of principal executive offices)                (Postal or Zip Code)


Issuer's telephone number, including area code: 506-872-4033


455 Beach Crescent, Suite 2106, Vancouver, BC, Canada V6Z 3E5
-------------------------------------------------------------
(Former name, former address and former fiscal year, if changed since last
report)

Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports),  and (2) has been
subject to such filing requirements for the past 90 days. Yes | X | No | |

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act).

Yes |     |       No | X |

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE
PRECEDING FIVE YEARS

Check whether the registrant filed all documents and reports required to be
filed by Section l2, 13 or 15(d) of the Exchange Act
after the distribution of securities under a plan confirmed by a court.

Yes |     |       No |   |

<page>


APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date:  8,540,000 Shares of $0.001 par value
Common Stock outstanding as of December 12, 2006.

Transitional Small Business Disclosure Format (Check one): Yes |  |   No |  |
























<page>







                             DENIA ENTERPRISES INC.

                         (An Exploration Stage Company)

                          INTERIM FINANCIAL STATEMENTS

                                OCTOBER 31, 2006

                                   (Unaudited)

















BALANCE SHEETS

INTERIM STATEMENTS OF OPERATIONS

INTERIM STATEMENTS OF CASH FLOWS

STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)

NOTES TO THE INTERIM FINANCIAL STATEMENTS

<page>




                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                                 BALANCE SHEETS

<table>
<caption>

                                                                                October 31,         January 31,
                                                                                   2006                 2006
                                                                                   ----                 ----
                                                                                (Unaudited)          (Audited)

                                                                             <c>                <c>
                                                    ASSETS
                                                    ------

CURRENT ASSETS
   Cash                                                                     $              1     $         24,033
   Prepaid expenses                                                                      500                    -
                                                                                ------------           ----------
                                                                            $            501     $         24,033
                                                                                ============           ==========


                                  LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
                                  ----------------------------------------------

CURRENT LIABILITIES
   Accounts payable and accrued liabilities                                 $          6,100     $          3,100
   Due to related party (Note 5)                                                       5,170                  400
                                                                                ------------           ----------
                                                                                      11,270                3,500
                                                                                ------------           ----------

NATURE AND CONTINUANCE OF OPERATIONS (Note 1)

STOCKHOLDERS' EQUITY (DEFICIT)
Capital stock (Note 4)
     Authorized
        75,000,000 common shares, $0.001 par value,
     Issued and outstanding
        8,540,000 common shares (January 31, 2006 - 8,540,000)                         8,540                8,540
Additional paid in capital                                                            25,260               25,260
Deficit accumulated during the exploration stage                                (     44,569)       (      13,267)
                                                                                ------------           ----------
                                                                                (     10,769)              20,533
                                                                                ------------           ----------
                                                                            $            501     $         24,033
                                                                                ============           ==========
</table>






     The accompanying notes are an integral part of these interim financial
                                   statements

<page>

                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                        INTERIM STATEMENTS OF OPERATIONS
                                   (Unaudited)
                                   -----------
<table>
<caption>


                                                     Three months   Three months      Nine months    Nine months  March 10, 2004
                                                         ended          ended            ended          ended     (Inception) to
                                                      October 31,     October 31,     October 31,     October 31,   October 31,
                                                         2006             2005            2006           2005           2006
                                                         ----             ----            ----           ----           ----

                                                 <c>                 <c>          <c>              <c>            <c>
Expenses
  Accounting and audit fees                       $          3,585  $           -  $         8,420  $           -  $      11,520
  Consulting                                                     -              -            5,000              -          5,000
  Legal fees                                                 1,500              -            4,500              -          4,500
  Management fees (Note 5)                                       -          2,000            2,000          5,000          7,000
  Mineral property costs (Note 3)                                -              -               -               -          1,300
  Office and administration expenses (Note 5)                   51             20              885          2,772          4,752
  Transfer agent                                               200              -           10,497              -         10,497
                                                     -------------    ------------     ------------   -----------    ------------
  Net loss                                        $   (     5,336)  $ (     2,020) $ (      31,302) $ (    7,772)  $ (    44,569)
                                                     =============    ============     ============   ===========
  Basic and diluted loss per share                $         (0.00)  $       (0.00) $         (0.00) $      (0.00)
                                                     =============    ============     ============   ===========
  Weighted average number of shares outstanding          8,540,000       6,861,957       8,540,000      5,909,524
                                                     =============    ============     ============   ===========
</table>





     The accompanying notes are an integral part of these interim financial
                                   statements

<page>




                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                        INTERIM STATEMENTS OF CASH FLOWS
                                   (Unaudited)
                                   -----------
<table>
<caption>
                                                          Nine months           Nine months          March 10, 2004
                                                             ended                 ended             (Inception) to
                                                          October 31,           October 31,            October 31,
                                                              2006                 2005                   2006
                                                              ----                 ----                   ----

                                                      <c>                    <c>                     <c>
Operating Activities
   Net loss                                            $  (       31,302)   $  (        7,772)    $  (       44,569)
   Item not requiring use of cash
     Mineral property costs                                            -                    -                   300
   Change in non-cash working capital balance
   related to operations
     Prepaid expenses                                     (          500)      (        1,000)       (          500)
     Accounts payable and accrued
     Liabilities                                                   3,000                    -                 6,100
                                                           -------------         -------------         -------------
Net cash used in operations                               (       28,802)      (        8,772)       (       38,669)
                                                           -------------         -------------         -------------
Financing Activities
   Proceeds on sale of common stock                                    -               11,000                33,500
   Due to related party                                            4,770       (          680)                5,170
                                                           -------------         -------------         ------------
Net cash flows from financing activities                           4,770               10,320                38,670
                                                           -------------         -------------         ------------
Increase (decrease) in cash                              (        24,032)                   -                     1

Cash, beginning                                                   24,033                    -                     -
                                                           -------------         -------------         ------------
Cash, ending                                           $               1    $           1,548     $               1
                                                           =============         =============         ============

Supplemental cash flow information
     Cash paid for interest                            $              -     $               -     $               -
                                                           ============          =============         ============
     Cash paid for income taxes                        $              -     $               -     $               -
                                                           ============          =============         ============
</table>




     The accompanying notes are an integral part of these interim financial
                                   statements

<page>


                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                   STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)
          for the period March 10, 2004 (Inception) to October 31, 2006

<table>
<caption>
                                                                                                      Deficit
                                                                                                   Accumulated
                                                                                   Additional       During the
                                                         Common Shares               Paid-in       Exploration
                                                ----------------------------
                                                    Number         Par Value         Capital          Stage            Total
                                                    ------         ---------         -------          -----            -----

                                            <c>               <c>              <c>             <c>              <c>
Balance, March 10, 2004,                                   -   $            -   $            -  $            -   $            -
Net loss                                                   -                -                -      (    1,880)     (     1,880)
                                                  ----------       ----------      -----------      ----------       -----------
Balance, January 31, 2005                                  -                -                -      (    1,880)     (     1,880)

Capital stock issued for cash:
 - March 2005 at $0.001 per share                  6,500,000            6,500                -               -            6,500
 - January 2006 at $0.01 per share                 1,500,000            1,500           13,500               -           15,000
 - January  2006 at $0.05 per share                  240,000              240           11,760               -           12,000
Capital stock issued for mineral property:
- January  2006 at $0.001 per share                  300,000              300                -                 -            300
   (Note 3)
Net loss                                                   -                -                -      (   11,387)     (    11,387)
                                                 -----------       ----------      -----------      ----------       ----------
Balance, January 31, 2006 (Audited)                8,540,000            8,540           25,260      (   13,267)          20,533

Net loss                                                   -                -                -      (   31,302)     (    31,302)
                                                 -----------       ----------      -----------      ----------       ----------
Balance, October 31, 2006 (Unaudited)              8,540,000   $        8,540   $       25,260  $   (   44,569)  $  (    10,769)
                                                 ===========       ==========      ===========      ==========       ==========
</table>





     The accompanying notes are an integral part of these interim financial
                                   statements


<page>

                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                    NOTES TO THE INTERIM FINANCIAL STATEMENTS
                                October 31, 2006
                                   (Unaudited)
                                   -----------

Note 1        Nature and Continuance of Operations
              ------------------------------------

              Organization
              ------------

              The Company was  incorporated  in the State of Nevada on March 10,
              2004 and is in the exploration  stage.  The Company has acquired a
              mineral  property  located in the  Province  of British  Columbia,
              Canada and has not yet determined  whether this property  contains
              reserves that are economically recoverable.  The recoverability of
              costs  incurred for  acquisition  and  exploration of the property
              will be dependent upon the discovery of  economically  recoverable
              reserves, confirmation of the Company's interest in the underlying
              property, the ability of the Company to obtain necessary financing
              to  satisfy  the  expenditure   requirements  under  the  property
              agreement and to complete the development of the property and upon
              future profitable production or proceeds from the sale thereof.

              Going concern
              -------------

              These  financial  statements have been prepared on a going concern
              basis which  assumes  that the Company will be able to realize its
              assets and  discharge  its  liabilities  in the  normal  course of
              business.   The  Company  has  incurred   losses  since  inception
              resulting in an  accumulated  deficit of $44,569 as of October 31,
              2006, and further losses are anticipated in the development of its
              business raising  substantial doubt about the Company's ability to
              continue as a going  concern.  These  financial  statements do not
              include any  adjustments  to the amounts  and  classifications  of
              assets and liabilities  that might be necessary should the Company
              be unable to continue as a going concern.

              Unaudited Interim Financial Statements
              --------------------------------------

              The accompanying  unaudited interim financial statements have been
              prepared in  accordance  with  United  States  generally  accepted
              accounting  principles for interim financial  information and with
              the  instructions  to  Form  10-QSB  of  Regulation  S-B.  Certain
              information  and  footnote   disclosures   normally   included  in
              financial   statements  prepared  in  accordance  with  accounting
              principles generally accepted in the United States of America have
              been condensed or omitted  pursuant to such rules and regulations.
              However,  except as disclosed herein,  there have been no material
              changes in the information disclosed in the notes to the financial
              statements  for the year ended  January 31,  2006  included in the
              Company's SB-2 filed with the Securities and Exchange  Commission.
              The  interim  unaudited  financial  statements  should  be read in
              conjunction with those financial  statements  included in the Form
              SB-2. In the opinion of  Management,  all  adjustments  considered
              necessary  for a fair  presentation,  consisting  solely of normal
              recurring  adjustments,  have been made. Operating results for the
              nine months ended October 31, 2006 are not necessarily  indicative
              of the results  that may be expected  for the year ending  January
              31, 2007.

Note 2        Summary of Significant Accounting Policies
              ------------------------------------------

              Basis of Presentation
              ---------------------

              The  financial  statements  of the Company  have been  prepared in
              accordance with generally  accepted  accounting  principles in the
              United  States of America and are  presented  in US  dollars.  The
              Company's year end is January 31.

<page>

                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                    NOTES TO THE INTERIM FINANCIAL STATEMENTS
                                October 31, 2006
                                   (Unaudited)
                                   -----------

Note 2        Summary of Significant Accounting Policies - (cont'd)
              ------------------------------------------

              Exploration Stage Company
              -------------------------

              The Company  complies with Financial  Accounting  Standards Board
              ("FASB")  Statement No. 7 its  characterization  of the Company as
              an exploration stage enterprise.

              Mineral Property
              ----------------

              Mineral property exploration and development costs are expensed as
              incurred until such time as economic reserves are quantified.  The
              Company  has  considered  the  guidance  under  EITF  04-2 and has
              determined that  capitalization  of mineral  property  acquisition
              costs is  inappropriate  at the  current  stage  of the  Company's
              mineral property  exploration  activities.  To date, the Company's
              mineral  interests consist mainly of exploration stage properties.
              Furthermore,  there is uncertainty as to the Company's  ability to
              fund the exploration work necessary to determine if the properties
              have recoverable  reserves or any future economic  benefits.  As a
              result,  acquisition  costs to date are  considered to be impaired
              and  accordingly,  have  been  written  off  as  mineral  property
              expenditures.  The Company has adopted the  provisions of SFAS No.
              143   "Accounting   for  Asset   Retirement   Obligations"   which
              establishes  standards for the initial  measurement and subsequent
              accounting for obligations associated with the sale,  abandonment,
              or other disposal of long-lived  tangible  assets arising from the
              acquisition, construction or development and for normal operations
              of such assets. The adoption of this standard has had no effect on
              the Company's  financial position or results of operations.  As at
              October 31, 2006,  any potential  costs relating to the retirement
              of the  Company's  mineral  property  interest  has not  yet  been
              determined.

              Use of Estimates and Assumptions
              ---------------------------------

              The  preparation  of  financial   statements  in  conformity  with
              generally accepted  accounting  principles  requires management to
              make estimates and assumptions that affect the reported amounts of
              assets and  liabilities  and  disclosure of contingent  assets and
              liabilities  at the  date  of the  financial  statements  and  the
              reported  amounts of  revenues  and  expenses  during the  period.
              Actual results could differ from those estimates.

              Foreign Currency Translation
              ----------------------------

              The financial  statements are presented in United States  dollars.
              In accordance with Statement of Financial Accounting Standards No.
              52, "Foreign Currency  Translation",  foreign denominated monetary
              assets and  liabilities  are  translated  into their United States
              dollar equivalents using foreign exchange rates which prevailed at
              the balance sheet date. Non monetary  assets and  liabilities  are
              translated to United States dollars at exchange  rates  prevailing
              at the  transaction  date.  Revenue and expenses are translated at
              average  rates of  exchange  during  the  year.  Gains  or  losses
              resulting  from  foreign  currency  transactions  are  included in
              results of operations.

<page>

                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                    NOTES TO THE INTERIM FINANCIAL STATEMENTS
                                October 31, 2006
                                   (Unaudited)
                                   -----------

Note 2        Summary of Significant Accounting Policies - (cont'd)
              ------------------------------------------

              Fair Value of Financial Instruments
              -----------------------------------

              The  carrying  value  of cash and  accounts  payable  and  accrued
              liabilities  approximates  their fair  value  because of the short
              maturity  of these  instruments.  Unless  otherwise  noted,  it is
              management's   opinion   that  the   Company  is  not  exposed  to
              significant interest,  currency or credit risks arising from these
              financial instruments.

              Environmental Costs
              -------------------

              Environmental  expenditures that relate to current  operations are
              expensed or capitalized as appropriate.  Expenditures  that relate
              to an existing  condition caused by past operations,  and which do
              not  contribute  to  current  or future  revenue  generation,  are
              expensed.  Liabilities are recorded when environmental assessments
              and/or  remedial  efforts  are  probable,  and  the  cost  can  be
              reasonably  estimated.  Generally,  the  timing of these  accruals
              coincides with the earlier of completion of a feasibility study or
              the  Company's  commitments  to plan of  action  based on the then
              known facts.

              Income Taxes
              ------------

              The Company follows the liability  method of accounting for income
              taxes.   Under  this  method,   deferred  income  tax  assets  and
              liabilities  are  recognized  for the estimated  tax  consequences
              attributable  to  differences   between  the  financial  statement
              carrying values and their  respective  income tax basis (temporary
              differences).  The  effect  on  deferred  income  tax  assets  and
              liabilities  of a change in tax rates is  recognized  in income in
              the period that includes the enactment date.

              At October 31, 2006 a full deferred tax asset valuation  allowance
              has been  provided  and no  deferred  tax asset  benefit  has been
              recorded.

              Basic and Diluted Loss Per Share
              --------------------------------

              Basic  earnings per share  includes no dilution and is computed by
              dividing income  available to common  stockholders by the weighted
              average  number  of  common  shares  outstanding  for the  period.
              Dilutive  earnings  per share  reflect the  potential  dilution of
              securities  that  could  share  in the  earnings  of the  Company.
              Because  the  Company  does  not  have  any  potentially  dilutive
              securities,  the diluted  loss per share equals the basic loss per
              share.

<page>

                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                    NOTES TO THE INTERIM FINANCIAL STATEMENTS
                                October 31, 2006
                                   (Unaudited)
                                   -----------

Note 2         Summary of Significant Accounting Policies - (cont'd)
               ------------------------------------------

              Stock-based Compensation
              ------------------------

              In December  2004,  the FASB issued  SFAS No.  123R,  "Share-Based
              Payment", which replaced SFAS No. 123, "Accounting for Stock-Based
              Compensation"  and superseded APB Opinion No. 25,  "Accounting for
              Stock Issued to  Employees".  In January 2005,  the Securities and
              Exchange  Commission  ("SEC")  issued  Staff  Accounting  Bulletin
              ("SAB")   No.   107,   "Share-Based   Payment",   which   provides
              supplemental  implementation  guidance for SFAS No. 123R. SFAS No.
              123R requires all  share-based  payments to  employees,  including
              grants  of  employee  stock  options,  to  be  recognized  in  the
              financial  statements  based on the grant  date fair  value of the
              award.  Under  SFAS No.  123R,  the  Company  must  determine  the
              appropriate  fair value model to be used for  valuing  share-based
              payments and the amortization  method for  compensation  cost. The
              Company  adopted SFAS No. 123R on February 1, 2006. As the Company
              has  never   granted  any  stock  options  the  adoption  of  this
              accounting  policy  had no effect  on its  financial  position  or
              results of operations.

              Recent Accounting Pronouncements
              --------------------------------

              In February  2006, the FASB issued SFAS No. 155,  "Accounting  for
              Certain  Hybrid   Financial   Instruments-an   amendment  of  FASB
              Statements No. 133 and 140", to simplify and make more  consistent
              the accounting  for certain  financial  instruments.  SFAS No. 155
              amends SFAS No. 133,  "Accounting  for Derivative  Instruments and
              Hedging  Activities",  to permit fair value  remeasurement for any
              hybrid  financial  instrument  with an  embedded  derivative  that
              otherwise  would  require  bifurcation,  provided  that the  whole
              instrument  is accounted  for on a fair value basis.  SFAS No. 155
              amends SFAS No. 140, "Accounting for the Impairment or Disposal of
              Long-Lived Assets", to allow a qualifying  special-purpose  entity
              to hold a  derivative  financial  instrument  that  pertains  to a
              beneficial  interest  other  than  another  derivative   financial
              instrument.  SFAS No.  155  applies to all  financial  instruments
              acquired or issued after the beginning of an entity's first fiscal
              year  that  begins  after   September   15,  2006,   with  earlier
              application  allowed.  This  standard  is not  expected  to have a
              significant  effect on the  Company's  future  reported  financial
              position or results of operations.

<page>

                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                    NOTES TO THE INTERIM FINANCIAL STATEMENTS
                                October 31, 2006
                                   (Unaudited)
                                   -----------

Note 2         Summary of Significant Accounting Policies - (cont'd)
               ------------------------------------------

              Recent Accounting Pronouncements- (cont'd)
              --------------------------------

              In March  2006,  the FASB issued  SFAS No.  156,  "Accounting  for
              Servicing of Financial  Assets, an amendment of FASB Statement No.
              140,  Accounting  for Transfers and Servicing of Financial  Assets
              and  Extinguishments of Liabilities".  This statement requires all
              separately  recognized servicing assets and servicing  liabilities
              be initially  measured at fair value, if practicable,  and permits
              for  subsequent  measurement  using either fair value  measurement
              with   changes  in  fair  value   reflected  in  earnings  or  the
              amortization and impairment requirements of Statement No. 140. The
              subsequent  measurement of separately  recognized servicing assets
              and servicing  liabilities at fair value  eliminates the necessity
              for entities  that manage the risks  inherent in servicing  assets
              and servicing  liabilities  with  derivatives to qualify for hedge
              accounting   treatment  and  eliminates  the  characterization  of
              declines in fair value as impairments or direct write-downs.  SFAS
              No. 156 is effective for an entity's  first fiscal year  beginning
              after September 15, 2006.  Management is currently  evaluating the
              impact,  which  the  adoption  of this  standard  will have on the
              Company's financial statements.

              In June  2006,  the FASB  issued  FASB  Interpretation  Number 48,
              "Accounting for Uncertainty in Income Taxes - an interpretation of
              FASB  Statement  No.  109."  This  Interpretation   clarifies  the
              accounting  for  uncertainty  in  income  taxes  recognized  in an
              enterprise's   financial   statements  in  accordance   with  FASB
              Statement   No.  109,   "Accounting   for  Income   Taxes."   This
              Interpretation  is  effective  for fiscal  years  beginning  after
              December 15, 2006.  The Company is currently  assessing the effect
              of this Interpretation on its financial statements.

              In  September  2006,  the FASB issued  SFAS No.  157,  "Fair Value
              Measures".  This  Statement  defines  fair  value,  establishes  a
              framework   for  measuring   fair  value  in  generally   accepted
              accounting principles (GAAP), expands disclosures about fair value
              measurements,  and applies under other  accounting  pronouncements
              that require or permit fair value measurements.  SFAS No. 157 does
              not require  any new fair value  measurements.  However,  the FASB
              anticipates  that for some entities,  the  application of SFAS No.
              157 will change  current  practice.  SFAS No. 157 is effective for
              financial  statements  issued for  fiscal  years  beginning  after
              November 15, 2007,  which for the Company would be the fiscal year
              beginning  February 1, 2008.  The Company is currently  evaluating
              the impact of SFAS No. 157 but does not expect that it will have a
              material impact on its financial statements.

              In  September  2006,  the FASB issued  SFAS No.  158,  "Employers'
              Accounting for Defined  Benefit  Pension and Other  Postretirement
              Plans." This Statement  requires an employer to recognize the over
              funded or under funded status of a defined benefit post retirement
              plan (other than a multiemployer plan) as an asset or liability in
              its statement of financial  position,  and to recognize changes in
              that funded  status in the year in which the changes occur through
              comprehensive  income.  SFAS No. 158 is effective for fiscal years
              ending  after  December  15, 2006 which for the  Company  would be
              February  1,  2007.   The   Company   does  not  expect  that  the
              implementation  of SFAS No. 158 will have any  material  impact on
              its financial position and results of operations.

<page>

                             DENIA ENTERPRISES INC.
                         (An Exploration Stage Company)
                    NOTES TO THE INTERIM FINANCIAL STATEMENTS
                                October 31, 2006
                                   (Unaudited)
                                   -----------

Note 2         Summary of Significant Accounting Policies - (cont'd)
               ------------------------------------------

              Recent Accounting Pronouncements- (cont'd)
              --------------------------------

              In  September  2006,  the SEC  issued  Staff  Accounting  Bulletin
              ("SAB")   No.  108,   "Considering   the  Effects  of  Prior  Year
              Misstatements  when  Quantifying  Misstatements  in  Current  Year
              Financial  Statements."  SAB No. 108  addresses how the effects of
              prior year  uncorrected  misstatements  should be considered  when
              quantifying  misstatements  in current year financial  statements.
              SAB No. 108 requires companies to quantify  misstatements  using a
              balance  sheet  and  income  statement  approach  and to  evaluate
              whether  either  approach  results in quantifying an error that is
              material  in  light  of  relevant   quantitative  and  qualitative
              factors.  SAB  No.  108 is  effective  for  periods  ending  after
              November 15, 2006 which for the Company would be February 1, 2007.
              The Company is currently evaluating the impact of adopting SAB No.
              108 but does not expect that it will have a material effect on its
              financial statements.

Note 3        Mineral Property
              ----------------

              Julie Group Claims
              ------------------

              By a mineral property  purchase  agreement dated January 18, 2006,
              the Company acquired a 100% undivided right, title and interest in
              and to three mineral  claims,  known as "Julie Group",  located in
              the  province  of  British  Columbia,  Canada by the  issuance  of
              300,000 common shares of the company's capital stock at $0.001 per
              share for a total of $300 from an unrelated party. During the year
              ended January 31, 2006 the Company also incurred $1,000 of mineral
              property  costs.  To date the Company has incurred costs of $1,300
              on the Julie Group property.

              The property is held in trust by the vendor for the Company.  Upon
              request from the Company the title will be recorded in the name of
              the Company with the appropriate  mining recorder.  At October 31,
              2006 the title to the property  has not been  recorded in the name
              of the Company.

Note 4        Capital Stock
              -------------

              The total number of common shares authorized that may be issued by
              the Company is 75,000,000  shares with a par value of one tenth of
              one cent  ($0.001)  per  share  and no other  class of  shares  is
              authorized.

              During  the year  ended  January  31,  2006,  the  Company  issued
              8,240,000  shares of  common  stock for  total  cash  proceeds  of
              $33,500.  The Company issued 300,000 shares of its common stock at
              $0.001 per share for a total of $300 for a mineral  property  (See
              Note 3). At October  31,  2006,  there were no  outstanding  stock
              options or warrants.

<page>

Note 5        Related Party Transactions
              --------------------------

              During the year ended  January 31, 2006, a director of the Company
              provided a $400 loan to the  Company.  The  amount was  unsecured,
              non-interest  bearing  and has no  specified  terms of  repayment.
              During  the  period  ended July 31,  2006,  this loan was  repaid.
              During the nine months  ended  October 31, 2006, a director of the
              Company  provided  a $5,170  loan to the  Company.  The  amount is
              unsecured,  non-interest  bearing  and has no  specified  terms of
              repayment.  During the nine  months  ended  October  31,  2006 the
              Company  paid  administration  fees of $Nil (2005:  $2,320) to its
              secretary and paid management fees of $2,000 (2005: $5,000) to its
              president.

















<page>

Forward-Looking Statements
--------------------------

This Form 10-QSB includes "forward-looking statements" within the meaning of the
"safe-harbor"  provisions  of the Private  Securities  Litigation  Reform Act of
1995.  Such statements are based on management's  current  expectations  and are
subject to a number of factors and uncertainties that could cause actual results
to differ materially from those described in the forward-looking statements.

All statements  other than  historical  facts  included in this Form,  including
without  limitation,   statements  under  "Plan  of  Operation",  regarding  our
financial  position,  business strategy,  and plans and objectives of management
for the future operations, are forward-looking statements.

Although we believe  that the  expectations  reflected  in such  forward-looking
statements are reasonable,  it can give no assurance that such expectations will
prove to have been correct. Important factors that could cause actual results to
differ materially from our expectations  include, but are not limited to, market
conditions, competition and the ability to successfully complete financing.

Item 2. Plan of Operation
-------------------------

Our plan of operation for the twelve months following the date of this report is
to complete the recommended phase one and two exploration  programs on the Julie
Group claims  consisting  of  re-sampling  of old  workings,  geologic  mapping,
analytical and test surveys.  We anticipate that the phase one program will cost
approximately  $11,000,  while  the phase two  program  will cost  approximately
$26,000.  The above program cost  estimates  were  provided to us by Mrs.  Renee
Brickner and are contained in her geological  report  respecting the Julie Group
claims. Project costs may exceed Mrs.Brickner's estimates.

To date, we have not commenced  exploration on the Julie Group claims.  However,
we did retain Mrs.  Renee  Brickner,  a professional  geologist,  to complete an
initial  review  of the  claims  and to  provide  us  with a  geological  report
respecting  the claims  that  included  exploration  recommendations.  For these
services, we paid Mrs. Brickner $1,000.

We planned to commence  our  exploration  program on the Julie  Group  claims in
2006. We have rescheduled the commencement to the beginning of 2007 according to
our geologist's  exploration  schedule and financing of the program. The program
should take  approximately  two weeks to complete.  We will then  undertake  the
phase two work program during summer 2007. This program will take  approximately
one month to complete.

Following the phase two exploration, we intend to complete a drilling program on
the Julie Group  claims.  The estimate cost of this program is $100,000 and will
take  approximately  three  months to complete,  including  the  collection  and
interpretation  of all  exploration  data.  Subject to financing,  we anticipate
commencing the drill program in the fall of 2007.

While weather may occasionally  prevent us from accessing the Julie Group claims
in winter months,  we do not expect  conditions to impact our plan of operation,
as we have  scheduled our  exploration  programs  during the spring,  summer and
autumn.

We do not have any verbal or written  agreement  regarding  the retention of any
qualified engineer or geologist for our planned exploration programs.

As well, we  anticipate  spending an additional  $12,000 on  professional  fees,
general  administrative  costs and  expenditures  associated with complying with
reporting obligations.

Total expenditures over the next 12 months are therefore expected to be $49,000.

We will require  additional  funding in order to proceed with the proposed phase
two  surveys  and  with  any  subsequent  recommended  work  on the  claims.  We
anticipate  that  additional  funding  will be  required  in the form of  equity
financing  from  the  sale of our  common  stock.  However,  we  cannot  provide
investors  with any assurance that we will be able to raise  sufficient  funding
from the sale of our common  stock to fund the second  phase of the  exploration
program.  We believe that debt financing will not be an alternative  for funding
the complete  exploration  program. We do not have any arrangements in place for
any future equity financing.

<page>

Results of Operations For Period Ending October 31, 2006

We did not earn any revenues  during the  nine-month  period ending  October 31,
2006. During the period ended October 31, 2006, we incurred  operating  expenses
in the amount of $31,302,  compared  to  operating  expenses of $7,772  incurred
during the same period in fiscal 2005.  These operating  expenses were comprised
of accounting and audit fees of $8,420 (2005:  $Nil),  consulting fees of $5,000
(2005:  $Nil), legal fees of $4,500 (2005:  $Nil) management  services of $2,000
(2005:  $5,000),  office and administration  costs of $885 (2005:  $2,772),  and
transfer agent fees of $10,497 (2005:  $Nil). The increase in operating expenses
during the nine months ended  October 31,  2006,  compared to the same period in
fiscal 2005,  was due to the  increase in  professional,  consulting,  legal and
transfer agent fees.  These  increases were offset by the decrease in management
fees and office and administration costs.

As at October 31, 2006,  the Company had cash of $1,  prepaid  expenses of $500,
and liabilities  totalling  $11,270 for a working capital  deficiency of $10,769
compared to the working capital of $20,533 as at January 31, 2006.

We have not  generated  any  revenue  since  inception  and are  dependent  upon
obtaining  financing to pursue exploration  activities.  For these reasons,  our
auditors  believe  that  there  is  substantial  doubt  that  we will be able to
continue as a going concern.

Critical Accounting Policies
----------------------------

Our financial  statements are prepared in accordance with accounting  principles
generally  accepted  in  the  United  States  of  America.  Preparing  financial
statements in accordance with generally accepted accounting  principles requires
management to make estimates and assumptions  which affect the reported  amounts
of  assets  and  liabilities  and  the  disclosure  of  contingent   assets  and
liabilities  at the balance  sheet dates,  and the  recognition  of revenues and
expenses for the reporting periods. These estimates and assumptions are affected
by management's application of accounting policies.

Mineral Properties

We charge all of our  mineral  property  acquisition  and  exploration  costs to
operations as incurred.  If, in the future, we determine that a mineral property
in which we have an  interest  can be  economically  developed  on the  basis of
established proven and probable reserves,  we will capitalize the costs incurred
to   develop   the   property.   Such  costs   will  be   amortized   using  the
units-of-production method over the estimated life of the probable reserve.


Item 3 Controls and Procedures
------------------------------

Evaluation of Disclosure Controls

We evaluated the  effectiveness of our disclosure  controls and procedures as of
December 15,  2006.  This  evaluation  was  conducted by Norm Dority,  our chief
executive officer and principal accounting officer.

Disclosure  controls  are  controls  and other  procedures  that are designed to
ensure that  information that we are required to disclose in the reports we file
pursuant  to  the  Securities  Exchange  Act of  1934  is  recorded,  processed,
summarized and reported.

Limitations on the Effective of Controls

Our  management  does not expect that our  disclosure  controls or our  internal
controls over  financial  reporting  will prevent all error and fraud. A control
system, no matter how well conceived and operated,  can provide only reasonable,
but no absolute,  assurance  that the  objectives  of a control  system are met.

<page>

Further, any control system reflects limitations on resources,  and the benefits
of a control system must be considered  relative to its costs. These limitations
also include the realities that judgments in  decision-making  can be faulty and
that  breakdowns  can occur  because of simple  error or mistake.  Additionally,
controls  can be  circumvented  by the  individual  acts  of  some  persons,  by
collusion of two or more people or by management override of a control. A design
of a control  system is also  based upon  certain  assumptions  about  potential
future conditions;  over time, controls may become inadequate because of changes
in conditions,  or the degree of compliance  with the policies or procedures may
deteriorate.  Because of the inherent  limitations in a  cost-effective  control
system, misstatements due to error or fraud may occur and may not be detected.

Conclusions

Based upon their  evaluation of our controls,  Norm Dority,  our chief executive
officer and principal  accounting  officer,  has concluded that,  subject to the
limitations  noted  above,  the  disclosure  controls  are  effective  providing
reasonable  assurance that material  information relating to us is made known to
management  on a timely  basis  during the  period  when our  reports  are being
prepared.  There were no changes in our internal  controls that occurred  during
the  quarter  covered  by this  report  that have  materially  affected,  or are
reasonably likely to materially affect our internal controls.

PART II- OTHER INFORMATION
--------------------------

Item 1. Legal Proceedings

The Company is not a party to any pending legal  proceedings.  Management is not
aware of any threatened litigation, claims or assessments.


Item 2. Changes in Securities

None.

Item 3. Defaults Upon Senior Securities

None.

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

None.

Item 5. Other Information

None.

Item 6. Exhibits and Report on Form 8-K

 31.1     Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant
          to Section 302 of the Sarbanes-Oxley Act of 2002

 32.1     Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant
          to Section 906 of the Sarbanes-Oxley Act of 2002




On  November  30,  2006,  we filed a current  report on the Form 8-K  announcing
changes in the Board of Directors.

<page>

SIGNATURES
----------

In accordance with the  requirements of the Exchange Act, the registrant  caused
this  report to be  signed on its  behalf  by the  undersigned,  thereunto  duly
authorized.

December 15, 2006


Denia Enterprises Inc.


/s/ Norm Dority
----------------------
Norm Dority, President