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 April 30, 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 May 9, 2007:  2,610,000 shares of common stock,  $0.0001 par
value.

<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION

                                      INDEX




                                                                         PAGE(S)

Part I: Financial Information

  Item 1.  Financial Statements:

      Balance Sheets as of April 30, 2007 (Unaudited)
          and July 31, 2006                                                    2

      Statements of Operations (Unaudited) for the
          three months ended April 30, 2007 and April 30, 2006                 3

      Statements of Operations (Unaudited) for the
          nine months ended April 30, 2007 and April 30, 2006                  4

      Statements of Cash Flows (Unaudited) for the
          nine months ended April 30, 2007 and April 30, 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                                                                  10



<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 April 30, 2007 are not necessarily
indicative of the results of operations for the full year.




































                                       1

<PAGE>

                        Lincoln International Corporation
                                 BALANCE SHEETS



<TABLE>
<CAPTION>

                                                   April 30, 2007     July 31, 2006
                                                     (Unaudited)        (Audited)
                                                   --------------     -------------

                                          ASSETS
Current assets:
<S>                                                <C>                <C>
  Cash & cash equivalents                          $          809     $       2,801
                                                   ______________     _____________
Total assets                                       $          809     $       2,801
                                                   ==============     =============

                           LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
  Accrued expenses                                 $       39,501      $     42,464
  Advances from - related parties                         142,626           102,626
  Notes payable - related party                            65,000            65,000
                                                    _____________      ____________
            Total current liabilities                     247,127           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                                  (2,164,940)
(2,125,911)
                                                      ____________      ____________

            Total stockholders' deficit                  (246,318)         (207,289)
                                                      ____________      ____________
            Total liabilities and
               stockholders' deficit                 $        809      $      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:
                                             --------------------------------
                                            April 30, 2007      April 30, 2006
                                              (Unaudited)         (Unaudited)
                                             -------------       ------------

Operating expenses:
  Selling, general & administrative expenses $       8,292       $     14,627
                                             _____________       ____________
            Loss from operations                    (8,292)           (14,627)
                                             _____________       ____________

Other expense:
  Interest expense, net                             (4,577)            (3,374)
                                             _____________       ____________
            Total other expense                     (4,577)            (3,374)
                                             _____________       ____________


            Pretax loss                            (12,869)           (18,001)

  Income tax expense                                   153                525
                                             _____________       ____________

            Net loss                         $     (13,022)      $    (18,526)
                                             =============       ============

Per Common Share:

  Loss from operations                      $        (0.00)     $       (0.01)
                                            ______________      _____________
            Net loss                        $        (0.00)     $       (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.

                                       3

<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                            STATEMENTS OF OPERATIONS



                                                 For The Nine Months Ended:
                                             --------------------------------
                                             April 30, 2007     April 30, 2006
                                               (Unaudited)        (Unaudited)
                                             -------------       ------------

Operating expenses:
  Selling, general & administrative expenses $      25,643       $     37,625
                                             _____________       ____________
           Loss from operations                    (25,643)           (37,625)
                                             _____________       ____________

Other income (expense):
  Interest expense, net                            (13,428)            (8,875)
  Miscellaneous income, net                           -                 2,066
                                             _____________       ____________
           Total other income (expense), net       (13,428)            (6,809)
                                             _____________       ____________

           Pretax loss                             (39,071)           (44,434)

  Income tax expense                                   (42)             1,050
                                             _____________       ____________

           Net loss                         $      (39,029)     $     (45,484)
                                            ==============      =============

Per Common Share:

  Loss from operations                      $        (0.01)     $       (0.01)
                                            ______________      _____________
           Net loss                         $        (0.01)     $       (0.02)
                                            ==============      =============

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 FLOWS



<TABLE>
<CAPTION>

                                                      For the Nine Months Ended:
                                                  ---------------------------------
                                                 April 30, 2007       April 30, 2006
                                                   (Unaudited)          (Unaudited)
                                                   ------------        ------------

Cash flows from operating activities:
<S>                                                <C>                 <C>
  Net loss                                         $    (39,029)       $    (45,484)
  Adjustments to reconcile net loss
        to net cash used in operating activities:
        Change in:
          Receivables                                         -              (2,102)
        Change in:
          Advances from related parties                  40,000              77,748
          Accrued expenses                               (2,963)            (27,790)
                                                   ____________        ____________
          Net cash provided by (used in)
               operating activities                      (1,992)              2,372
                                                   ____________        ____________
          Net increase (decrease) in cash                (1,992)              2,372

          Cash at beginning of period                     2,801               7,067
                                                   ____________        ____________
          Cash at end of period                    $        809        $      9,439
                                                   ============        ============

Supplemental disclosure of cash flow information:

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

Cash paid during the period for taxes              $          -        $      1,050
                                                   ============        ============
</TABLE>



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









                                       5

<PAGE>

                        LINCOLN INTERNATIONAL CORPORATION
                        NOTES TO THE FINANCIAL STATEMENTS
                                 April 30, 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 April 30, 2007 and July 31, 2006 and
the results of operations for the three and nine months ended April 30, 2007 and
April 30, 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>

                        LINCOLN INTERNATIONAL CORPORATION
                          PART 1: FINANCIAL INFORMATION

                                     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 April 30, 2007, Lincoln's principal shareholder paid
certain expenses of the company totaling $142,626 that is to be reimbursed at a
later date.
RESULTS OF OPERATIONS

Three Months  Ended April 30, 2007  Compared to the Three Months Ended April 30,
2006

The Company had no commercial operations in the third fiscal quarter of 2007.
The Company's only activities have been the maintenance of the corporation's
public shell.

The Company incurred $8,292 in operating expenses in the third 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 $4,577 of interest expense
accrued on notes payable to the Company's principal shareholder. After taxes
payable of $153, the net loss for the quarter totaled $13,022.

The Company incurred $14,627 in operating expenses in the third 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 expenses consisted of $3,374 in 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 $18,526.

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.

Nine Months  Ended April 30,  2007  Compared to the Nine Months  Ended April 30,
2006

The Company had no commercial operations in the first nine months of fiscal
2007. The Company's only activities have been the maintenance of the
corporation's public shell.

                                       7

<PAGE>

The Company incurred $25,643 in operating expenses in the first nine months of
fiscal 2007 related to the maintenance of its corporate organization. These
expenses were largely professional fees for legal, accounting, and
administrative services. Other expense consisted of $13,428 in interest expense
accrued on notes payable to the Company's principal shareholder and $42 in net
taxes. The net loss for the period totaled $39,029.

The Company incurred $37,625 in operating expenses in the first nine 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 $2,066
primarily due to a refund of overpaid unemployment taxes and $8,875 of interest
expense accrued on notes payable to the Company's principal shareholder. After
taxes payable of $1,050, the net loss for the period totaled $45,484.

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 April 30, 2007, Lincoln's principal
shareholder has loaned the company a total of $65,000 for general corporate
purposes and made other cash advances totaling $142,626 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:  May 9, 2007

                                       10