Form 10-QSB

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                 QUARTERLY REPORT UNDER SECTION 13 OR 15 (D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934
       For the Quarter ended January 31, 2007 Commission file No. 0-05767

                       LINCOLN INTERNATIONAL CORPORATION
             (Exact Name of Registrant as specified in its charter)


           Delaware                                        20-1748504
-------------------------------                  ----------------------------
(State of other Jurisdiction of                         (I.R.S. Employer
 incorporation or organization)                     Identification Number)


     641 Lexington Avenue, 25th Floor
           New York, New York                                 10022
----------------------------------------                   ------------
(Address or principal executive offices)                    (Zip Code)

       (Registrants Telephone Number, Including Area Code) (212) 421-1616
Indicate by check whether the registrant (1) has filed reports required to be
filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the
preceding 12 months (or of such shorter period that the registrant was required
to file such reports) and has been subject to such filing requirements for the
past 90 days.

YES [X] NO [  ]

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

YES [X ] NO [ ]

Indicate the numbers of shares outstanding of each of the issuer's classes of
common stock, as of March 9, 2007: 2,610,000 shares of common stock, $0.0001
par value.

<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION

                                      INDEX


                                                                            PAGE

Part I: Financial Information

     Item 1.  Financial Statements:

              Balance Sheets as of January 31, 2007 (Unaudited)
              and July 31, 2006..............................................2

              Statements of Operations (Unaudited) for the three months
              ended January 31, 2007 and January 31, 2006....................3

              Statements of Operations (Unaudited) for the six months
              ended January 31, 2007 and January 31, 2006....................4

              Statements of Cash Flows (Unaudited) for the six months
              ended January 31, 2007 and January 31, 2006....................5

              Notes to the Financial Statements (Unaudited)..................6

     Item 2.  Management's Discussion and Analysis of Financial
              Condition and Results of Operations............................7

     Item 3.  Controls and Procedures........................................8

Part II: Other Information

     Item 1.  Legal Proceedings..............................................9

     Item 2.  Unregistered Sales of Equity Securities and use of Proceeds....9

     Item 3.  Defaults Upon Senior Securities................................9

     Item 4.  Submission of Matters for a vote of Security Holders...........9

     Item 5.  Other Information..............................................9

     Item 6.  Exhibits.......................................................9

     Signatures

<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                          PART 1: FINANCIAL INFORMATION
                          ITEM 1: FINANCIAL STATEMENTS



     The accompanying financial statements have been prepared in accordance with
generally accepted accounting principles for interim financial information and
in accordance with the instructions for Form 10-QSB. Accordingly, they do not
include all of the information and footnotes required by generally accepted
accounting principles for complete financial statements.

     In the opinion of management, the financial statements contain all material
adjustments, consisting only of normal recurring adjustments necessary to
present fairly the financial condition, results of operations, and cash flows of
the Company for the interim period presented.

     The results for the period ended January 31, 2007 are not necessarily
indicative of the results of operations for the full year.














                                        1

<PAGE>

                        Lincoln International Corporation
                                 BALANCE SHEETS



<TABLE>
<CAPTION>

                                                     January 31, 2007     July 31, 2006
                                                       (Unaudited)         (Audited)
                                                     ----------------    --------------
                                     ASSETS
Current assets:
<S>                                                  <C>                 <C>
  Cash & equivalents                                 $           595     $       2,801
                                                     ----------------    --------------
Total assets                                         $           595     $       2,801
                                                     ================    ==============

                      LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
  Accrued expenses                                   $        34,765     $      42,464
  Advances from - related parties                            134,126           102,626
  Notes payable - related party                               65,000            65,000
                                                     ----------------    --------------
            Total current liabilities                        233,891           210,090

Stockholders' deficit:
  Preferred stock, no par value, 50,000,000 shares
     authorized, no shares issued and outstanding                  -                 -
  Common stock, par value $0.0001 per share,
     500,000,000 shares authorized, 2,610,000 issued
     and outstanding (2,610,000 on 7/31/06)                      261               261
  Additional paid-in-capital                               1,918,361         1,918,361
  Accumulated deficit                                     (2,151,918)       (2,125,911)
                                                     ----------------    --------------

            Total stockholders' deficit                     (233,296)         (207,289)
                                                     ----------------    --------------
            Total liabilities and
               stockholders' deficit                 $           595     $       2,801
                                                     ================    ==============

</TABLE>

    The accompanying notes are an integral part of the Financial Statements.

                                       2

<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                            STATEMENTS OF OPERATIONS




                                                 For the Three Months Ended
                                             -----------------------------------
                                             January 31, 2007   January 31, 2006
                                                (Unaudited)        (Unaudited)
                                             ----------------   ----------------
Operating expenses:
  Selling, general & administrative expenses $         8,401    $         9,802
                                             ----------------   ----------------
            Loss from operations                      (8,401)            (9,802)
                                             ----------------   ----------------

Other income (expense):
  Interest expense, net                               (4,551)            (3,225)
  Miscellaneous income                                     -              2,086
                                             ----------------   ----------------
            Total other income (expense), net         (4,551)            (1,139)
                                             ----------------   ----------------


            Pretax loss                              (12,952)           (10,941)

  Income tax expense                                       -                525
                                             ----------------   ----------------

            Net loss                         $       (12,952)   $       (11,466)
                                             ================   ================

Per Common Share:

  Loss from operations                       $         (0.00)   $         (0.00)
                                             ----------------   ----------------
            Net loss                         $         (0.00)   $         (0.00)
                                             ================   ================

Weighted average number of shares used
   in calculating per share information            2,610,000          2,610,000
                                             ================   ================


    The accompanying notes are an integral part of the Financial Statements.

                                       3

<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                            STATEMENTS OF OPERATIONS



                                                  For The Six Months Ended
                                             -----------------------------------
                                             January 31 2007    January 31, 2006
                                                (Unaudited)        (Unaudited)
                                             ----------------   ----------------
Operating expenses:
  Selling, general & administrative expenses $        17,351    $        22,997
                                             ----------------   ----------------
          Loss from operations                       (17,351)           (22,997)
                                             ----------------   ----------------

Other income (expense):
  Interest expense, net                               (8,851)            (5,501)
  Miscellaneous income, net                              195              2,066
                                             ----------------   ----------------
          Total other income (expense), net           (8,656)            (3,435)
                                             ----------------   ----------------

          Pretax loss                                (26,007)           (26,432)

  Income tax expense                                       -                525
                                             ----------------   ----------------

          Net loss                           $       (26,007)   $       (26,957)
                                             ==============     ================

Per Common Share:

  Loss from operations                       $         (0.01)   $         (0.01)
                                             ----------------   ----------------
          Net loss                           $         (0.01)   $         (0.01)
                                             ================   ================

Weighted average number of shares used
   in calculating per share information            2,610,000          2,610,000
                                             ================   ================


    The accompanying notes are an integral part of the Financial Statements.

                                       4
<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                             STATEMENTS OF CASH FLOW




                                                   For the Six Months Ended
                                              ----------------------------------
                                              January 31, 2007 January 31, 2006
                                                  (Unaudited)      (Unaudited)
                                              ---------------- -----------------
Cash flows from operating activities:
  Net loss                                    $       (26,007) $        (26,957)
  Adjustments to reconcile net income (loss)
    to net cash used in operating activities:
    Changes in:
      Receivables                                           -            (2,102)
    Changes in:
      Advances from related parties                    31,500            53,447
      Accrued expenses                                 (7,699)          (31,327)
                                              ---------------- -----------------
      Net cash used in operating
           activities                                  (2,206)           (6,939)
                                              ---------------- -----------------
      Net decrease in cash                             (2,206)           (6,939)

      Cash at beginning of period                       2,801             7,067
                                              ---------------- -----------------
      Cash at end of period                   $           595  $            128
                                              ================ =================

Supplemental disclosure of cash flow
 information:

Cash paid during the period for interest      $             -  $              -
                                              ================ =================


    The accompanying notes are an integral part of the Financial Statements.

                                       5
<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                        NOTES TO THE FINANCIAL STATEMENTS
                                January 31, 2007
                                   (Unaudited)

NOTE A - MANAGEMENT'S STATEMENT

In the opinion of management the accompanying unaudited financial statements
contain all adjustments (all of which are normal and recurring in nature)
necessary to present fairly the financial position of Lincoln International
Corporation ("Lincoln" or the "Company") at January 31, 2007 and July 31, 2006
and the results of operations for the three and six months ended January 31,
2007 and January 31, 2006. The notes to the financial statements contained in
the 2006 Form 10-KSB should be read in conjunction with these financial
statements.

NOTE B - GOING CONCERN

The accompanying financial statements have been prepared on a going concern
basis, which contemplates the realization of assets and satisfaction of
liabilities in the normal course of business. As reflected in the accompanying
financial statements, the Company has incurred recurring operating losses and
negative cash flows from operations over the prior three years which raises
substantial doubt about the Company's ability to continue as a going concern.
The financial statements do not include any adjustments that might result from
the Company being unable to continue as a going concern.

                                       6
<PAGE>

                 ITEM 2: MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS


OVERVIEW

Lincoln International Corporation was incorporated in 1960 in the Commonwealth
of Kentucky. During the current fiscal year, the company had no commercial
operations.

On February 1, 2005, the Board of Directors declared a 999-to-1 stock dividend
for the common stock of the company for all holders of common stock as of the
close of business on February 2, 2005. Total shares issued and outstanding
immediately following such stock dividend was 2,610,000. All per share
information in this report has been restated retroactively for this stock split.
Between May 1, 2005 and January 31, 2007, Lincoln's principal shareholder paid
certain expenses of the company totaling $134,126 that is to be reimbursed at a
later date.

RESULTS OF OPERATIONS

Three Months Ended January 31, 2007 Compared to the Three Months Ended January
31, 2006

The Company had no commercial operations in the second fiscal quarter of 2006.
The Company's only activities have been the maintenance of the corporation's
public shell.

The Company incurred $8,401 in operating expenses in the second fiscal quarter
of 2007 related to the maintenance of its corporate organization. These expenses
were largely professional fees for legal, accounting, and administrative
services. Other income and expenses consisted of $4,551 of interest expense
accrued on notes payable to the Company's principal shareholder. The net loss
for the quarter totaled $12,952.

The Company incurred $9,802 in operating expenses in the second fiscal quarter
of 2006 related to the maintenance of its corporate organization. These expenses
were largely professional fees for legal, accounting, and administrative
services. Other income and expenses consisted of miscellaneous income of $2,086
primarily due to a refund of overpaid unemployment taxes and $3,225 of interest
expense accrued on a note payable to the Company's principal shareholder. After
taxes payable of $525, the net loss for the quarter totaled $11,466.

Inflation has not had any material impact during the last 3 years on net revenue
or income from operations. The Company has had no material benefit from
increases in its prices for services during the last three years.

Six Months Ended January 31, 2006 Compared to the Six Months Ended January 31,
2005

The Company had no commercial operations in the first six months of 2006. The
Company's only activities have been the maintenance of the corporation's public
shell.

                                       7
<PAGE>

The Company incurred $17,351 in operating expenses in the first six months of
2007 related to the maintenance of its corporate organization. These expenses
were largely professional fees for legal, accounting, and administrative
services. Other income and expenses consisted of miscellaneous income of $195
due to a local tax refund and $8,851 of interest expense accrued on notes
payable to the Company's principal shareholder. The net loss for the period
totaled $26,007.

The Company incurred $22,997 in operating expenses in the first six months of
2006 related to the maintenance of its corporate organization. These expenses
were largely professional fees for legal, accounting, and administrative
services. Other income and expenses consisted of miscellaneous income of $2,066
primarily due to a refund of overpaid unemployment taxes and $5,501 of interest
expense accrued on notes payable to the Company's principal shareholder. After
taxes payable of $525, the net loss for the period totaled $26,957.

LIQUIDITY AND CAPITAL RESOURCES

In 2004, Lincoln liquidated and distributed substantially all of its assets,
liabilities and operations and, therefore, only has expenses related to
maintaining the corporation's status as a public shell company on an ongoing
basis. Between September 27, 2004 and January 31, 2007, Lincoln's principal
shareholder has loaned the company a total of $65,000 for general corporate
purposes and made other cash advances totaling $134,126 for the payment of fees
and expenses. Lincoln will continue to require additional capital if it is to
meet its current and future obligations.

ACQUISITION OR DISPOSITION OF ASSETS

None.

                         ITEM 3: CONTROLS AND PROCEDURES

Evaluation of disclosure controls and procedures. The Company's management has
evaluated, with the participation of the Chief Executive Officer and the Chief
Financial Officer, the effectiveness of the Company's disclosure controls and
procedures as of the end of the period covered by the Company's last Annual
Report on Form 10-KSB. Based on this evaluation, the Chief Executive Officer and
the Chief Financial Officer concluded that the Company's disclosure controls and
procedures are effective to ensure that information the Company is required to
disclose in reports that it files or submits under the Securities Exchange Act
of 1934 is recorded, processed, summarized and reported within the time periods
specified in Securities and Exchange Commission rules and forms.

Changes in internal controls over financial reporting. There has not been any
change in the Company's internal controls over financial reporting that occurred
during the period covered by this Quarterly Report on Form 10-QSB that has
materially affected, or is reasonably likely to materially affect, the Company's
internal control over financial reporting.

                                       8
<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                           PART II: Other Information


ITEM 1.  LEGAL PROCEEDINGS.

None.

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

None.

ITEM 5.  OTHER INFORMATION.

None.


                                ITEM 6. EXHIBITS

(a)      Exhibit Index

Exhibit No.       Description
-----------       --------------------------------------------------------------
31.1              Certification of the Chief Executive Officer pursuant to
                  Section 302 of the Sarbanes-Oxley Act of 2002.
31.2              Certification of the Chief Financial Officer pursuant to
                  Section 302 of the Sarbanes-Oxley Act of 2002.
32.1              Certification of the Chief Executive Officer pursuant to
                  U.S.C. Section 1350, as adopted pursuant to Section 906 of the
                  Sarbanes-Oxley Act of 2002.
32.2              Certification of the Chief Financial Officer pursuant to
                  U.S.C. Section 1350, as adopted pursuant to Section 906 of the
                  Sarbanes-Oxley Act of 2002.

                                       9
<PAGE>

                                    SIGNATURE

Pursuant to the requirement of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


                                                LINCOLN INTERNATONAL CORPORATION

                                                /s/ Derek L. Caldwell
                                                --------------------------------
                                                Name:  Derek L. Caldwell
                                                Title: President and Chief
                                                       Executive Officer
                                                Date:  March 9, 2007