----

----

| x | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|---------------------------------------------------------------------------------------------------|

| o | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|----------------------------------------------------------------------------------------------------|

| Nevada                                                                  |   | 33-1155965                 |   |                                   |
|-------------------------------------------------------------------------|--------|----------------------------|--------|----------------------------------------|
| (State      or other jurisdiction ofincorporation      or organization) |   | (Commission      File No.) |   | (IRS      Employee Identification No.) |

----

| Item      1. | Financial      Statements                                              |
|--------------|------------------------------------------------------------------------|
| Item      2. | Management’s      Discussion and Analysis of Financial Condition |
| Item      3  | Quantitative      and Qualitative Disclosures About Market Risk        |
| Item      4. | Control      and Procedures                                            |

|  Item      1  | Legal      Proceedings                                           |
|--------------------|------------------------------------------------------------------|
|  Item      1A | Risk      Factors                                                |
|  Item      2. | Unregistered      Sales of Equity Securities and Use of Proceeds |
|  Item      3. | Defaults      Upon Senior Securities                             |
|  Item      4. | Submission      of Matters to a Vote of Security Holders         |
|  Item      5. | Other      Information                                           |
|  Item      6. | Exhibits      and Reports on Form 8-K                            |

----

|                                                                                                                                                                                 | Page   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| ITEM      1 – Financial Information                                                                                                                                            |   |
|                                                                                                                                                                                 |   |
| Balance      Sheets as of September 30, 2008 (Unaudited) and December 31,      2007                                                                                                  | 3      |
|                                                                                                                                                                                 |   |
| Statements      of Operations for the Nine Months Ended September 30, 2008 and 2007 and      the Period from October 3, 2006 (Inception) through September 30, 2008      (Unaudited) | 4      |
|                                                                                                                                                                                 |   |
| Statements      of Operations for the Three Months Ended September 30, 2008 and 2007      (Unaudited)                                                                                | 5      |
|                                                                                                                                                                                 |   |
| Statement      of Stockholders’ Equity (Deficit) from October 3, 2006 (Inception) through      September 30, 2008 (Unaudited)                                                  | 6      |
|                                                                                                                                                                                 |   |
| Statements      of Cash Flows for the Nine Months Ended September 30, 2008 and the Period      from October 3, 2006 (Inception) through September 30, 2008      (Unaudited)          | 7      |
|                                                                                                                                                                                 |   |
| Notes      to the Financial Statements (Unaudited)                                                                                                                              | 8      |
|                                                                                                                                                                                 |   |

----

|                                                                                                                                                                   |   | September      30,2008 |                      |   | December      31,2007 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------|---------------------------|--------|-----------------------|--------|
|                                                                                                                                                                   |   | (Unaudited)            |                      |   | (Restated)            |   |
| ASSETS                                                                                                                                                                 |   |                   |                      |   |                  |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |
| CURRENT      ASSETS:                                                                                                                                                   |   |                   |                      |   |                  |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |
|      Cash                                                                                                                                     |   | $                      | 27,862                    |   |                  | $      | 27,275 |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |
| TOTAL      ASSETS                                                                                                                                                      |   | $                      | 27,862                    |   |                  | $      | 27,275 |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |
| LIABILITIES      AND STOCKHOLDERS’ EQUITY                                                                                                                        |   |                   |                      |   |                  |   |   |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |
| CURRENT      LIABILITIES:                                                                                                                                              |   |                   |                      |   |                  |   |   |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |
| Accrued      expenses                                                                                                                                                  |   | $                      | 9,075                     |   |                  | $      | 8,625 |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |
| STOCKHOLDERS’      EQUITY:                                                                                                                                       |   |                   |                      |   |                  |   |   |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |
| Common      stock at $0.001 par value; 500,000,000 shares      authorized;        44,993,565 and 43,629,000 shares issued and outstanding,      respectively |   |                   |          44,994 |   |                  |   |          43,629 |   |
| Additional      paid-in capital                                                                                                                                        |   |                   | 19,024                    |   |                  |   | (2,354 | ) |
| Deficit      accumulated during the development stage                                                                                                                  |   |                   | (45,231                   | )      |                  |   | (22,625 | ) |
| Stockholders’      Equity                                                                                                                                        |   |                   | 18,787                    |   |                  |   | 18,650 |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |
| TOTAL      LIABILITIES AND STOCKHOLDERS’ EQUITY                                                                                                                  |   | $                      | 27,862                    |   |                  | $      | 27,275 |   |
|                                                                                                                                                                   |   |                   |                      |   |                  |   |   |   |

----

|                                                                                                       |   | Nine      Months Ended September      30, 2008 |       |   | Nine      Months EndedSeptember      30, 2007 |   |       | Period      From October 3, 2006 (inception) throughSeptember      30, 2008 |   |
|------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------|------------|--------|-----------------------------------------------|--------|------------|-----------------------------------------------------------------------------|--------|
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |
| Revenue                                                                                                    |   | $                                                   | 1,630      |   |                                          | $      | -          |                                                                        |   | $ | 1,630 |   |
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |
| Operating      expenses                                                                                    |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |
| Professional      fees                                                                                     |   |                                                | 12,533     |   |                                          |   | -          |                                                                        |   |   | 18,533 |   |
| General      and administrative                                                                            |   |                                                | 11,703     |   |                                          |   | 14,050     |                                                                        |   |   | 28,328 |   |
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |
| Total      operating expenses                                                                              |   |                                                | 24,236     |   |                                          |   | 14,050     |                                                                        |   |   | 46,861 |   |
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |
| Loss      before income taxes                                                                              |   |                                                | (22,606    | )      |                                          |   | (14,050    | )                                                                           |   |   | (45,231 | ) |
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |
| Income      tax provision                                                                                  |   |                                                | -          |   |                                          |   | -          |                                                                        |   |   | - |   |
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |
| Net      loss                                                                                              |   | $                                                   | (22,606    | )      |                                          | $      | (14,050    | )                                                                           |   | $ | (45,231 | ) |
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |
|        Net loss per common share – basic and diluted                                            |   | $                                                   | (0.00      | )      |                                          | $      | (0.00      | )                                                                           |   | $ | (0.00 | ) |
|        Weighted average number of common shares outstanding – basic and diluted      (restated) |   |                                                | 44,839,674 |   |                                          |   | 28,113,777 |                                                                        |   |   | 33,329,744 |   |
|                                                                                                       |   |                                                |       |   |                                          |   |       |                                                                        |   |   |   |   |

----

|                                                                                                       |   | Three      Months Ended September 30, 2008 |       |   | Three      Months Ended September 30, 2007 |   |
|------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------|------------|--------|--------------------------------------------|--------|
|                                                                                                       |   |                                       |       |   |                                       |   |
| Revenue                                                                                                    |   | $                                          | -          |   |                                       | $      | - |   |
|                                                                                                       |   |                                       |       |   |                                       |   |   |   |
| Operating      expenses                                                                                    |   |                                       |       |   |                                       |   |   |   |
| Professional      fees                                                                                     |   |                                       | 3,200      |   |                                       |   | - |   |
| General      and administrative                                                                            |   |                                       | 2,841      |   |                                       |   | - |   |
|                                                                                                       |   |                                       |       |   |                                       |   |   |   |
| Total      operating expenses                                                                              |   |                                       | 6,041      |   |                                       |   | - |   |
|                                                                                                       |   |                                       |       |   |                                       |   |   |   |
| Loss      before income taxes                                                                              |   |                                       | (6,041     | )      |                                       |   | - |   |
|                                                                                                       |   |                                       |       |   |                                       |   |   |   |
| Income      tax provision                                                                                  |   |                                       | -          |   |                                       |   | - |   |
|                                                                                                       |   |                                       |       |   |                                       |   |   |   |
| Net      loss                                                                                              |   | $                                          | (6,041     | )      |                                       | $      | - |   |
|                                                                                                       |   |                                       |       |   |                                       |   |   |   |
|        Net loss per common share – basic and diluted                                            |   | $                                          | (0.00      | )      |                                       | $      | (0.00 | ) |
|        Weighted average number of common shares outstanding – basic and diluted      (restated) |   |                                       | 44,993,568 |   |                                       |   | 42,188,736 |   |
|                                                                                                       |   |                                       |       |   |                                       |   |   |   |

----

|                                                                                                                       |   |  Common      Shares |       |   |   Amount |   |   | Additional      Paid-in Capital |   |   | DeficitAccumulatedDuring      theDevelopmentStage |   |   | Total      Stockholders’ Equity (Deficit) |    |
|----------------------------------------------------------------------------------------------------------------------------|--------|--------------------------|------------|--------|--------------------|--------|--------|---------------------------------|--------|--------|---------------------------------------------------|--------|--------|-------------------------------------------------|---------|
| October      3, 2006 (Inception)                                                                                           |   |                     | 3,000,000  |   |               | $      | 3,000  |                            |   | $      | (2,000                                            | )      |   | $                                               | -       |   |   | $ | 1,000 |   |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
| Net      loss                                                                                                              |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            | (1,750  | ) |   |   | (1,750 | ) |
| Balance,      December 31, 2006                                                                                            |   |                     | 3,000,000  |   |               |   | 3,000  |                            |   |   | (2,000                                            | )      |   |                                            | (1,750  | ) |   |   | (750 | ) |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
| Contribution      to capital                                                                                               |   |                     |       |   |               |   |   |                            |   |   | 125                                               |   |   |                                            |    |   |   |   | 125 |   |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
|        Shares issued for compensation  in April 2007 at $0.00033 per      share                             |   |                     | 39,000,000 |   |               |   | 39,000 |                            |   |   | (26,000                                           | )      |   |                                            |    |   |   |   | 13,000 |   |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
|        Shares issued for cash from September 12 through November 13, 2007 at      $0.00167 per share                  |   |                     | 1,629,000  |   |               |   | 1,629  |                            |   |   | 25,521                                            |   |   |                                            |    |   |   |   | 27,150 |   |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
| Net      loss                                                                                                              |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            | (20,875 | ) |   |   | (20,875 | ) |
| Balance,      December 31, 2007                                                                                            |   |                     | 43,629,000 |   |               |   | 43,629 |                            |   |   | (2,354                                            | )      |   |                                            | (22,625 | ) |   |   | 18,650 |   |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
|  Shares      issued for cash from January 10, 2008 through March 19, 2008 at $0.00167      per   share |   |                     | 1,364,568  |   |               |   | 1,365  |                            |   |   | 21,378                                            |   |   |                                            |    |   |   |   | 22,743 |   |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
| Net      loss                                                                                                              |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            | (22,606 | ) |   |   | (22,606 | ) |
|                                                                                                                       |   |                     |       |   |               |   |   |                            |   |   |                                              |   |   |                                            |    |   |   |   |   |   |
| Balance,      September 30, 2008                                                                                           |   |                     | 44,993,568 |   |               | $      | 44,994 |                            |   | $      | 19,024                                            |   |   | $                                               | (45,231 | ) |   | $ | 18,787 |   |

----

|                                                                                         |   | Nine      Months Ended September      30, 2008 |    |   | Nine      Months EndedSeptember      30, 2007 |   |               | Period      From October 3, 2006 (inception) throughSeptember      30, 2008 |   |
|----------------------------------------------------------------------------------------------|--------|-----------------------------------------------------|---------|--------|-----------------------------------------------|--------|--------------------|-----------------------------------------------------------------------------|--------|
|        CASH FLOWS FROM OPERATING ACTIVITIES:                                            |   |                                                |    |   |                                          |   |               |                                                                        |   |
|        Net loss                                                                         |   | $                                                   | (22,606 | )      |                                          | $      | (14,050            | )                                                                           |   | $ | (45,231 | ) |
|        Adjustments to reconcile net loss to net cash used in operating      activities: |   |                                                |    |   |                                          |   |               |                                                                        |   |   |   |   |
|        Shares issued for compensation                                                   |   |                                                |    |   |                                          |   |        13,000 |                                                                        |   |   | 14,000 |   |
|                                                                                         |   |                                                |    |   |                                          |   |               |                                                                        |   |   |   |   |
| Increase      in accrued expenses                                                            |   |                                                | 450     |   |                                          |   | 1,050              |                                                                        |   |   | 9,075 |   |
| Net      Cash Used in Operating Activities                                                   |   |                                                | (22,156 | )      |                                          |   | -                  |                                                                        |   |   | (22,156 | ) |
|                                                                                         |   |                                                |    |   |                                          |   |               |                                                                        |   |   |   |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES:                                                   |   |                                                |    |   |                                          |   |               |                                                                        |   |   |   |   |
|        Sale of common stock                                                             |   |                                                | 22,743  |   |                                          |   | 11,450             |                                                                        |   |   | 49,893 |   |
|        Capital contribution                                                             |   |                                                | -       |   |                                          |   | 125                |                                                                        |   |   | 125 |   |
|        Net Cash Provided By Financing Activities                                        |   |                                                | 22,743  |   |                                          |   | 11,575             |                                                                        |   |   | 50,018 |   |
|                                                                                         |   |                                                |    |   |                                          |   |               |                                                                        |   |   |   |   |
|        NET INCREASE IN CASH                                                             |   |                                                | 587     |   |                                          |   | 11,575             |                                                                        |   |   | 27,862 |   |
|                                                                                         |   |                                                |    |   |                                          |   |               |                                                                        |   |   |   |   |
|        CASH AT BEGINNING OF PERIOD                                                      |   |                                                | 27,275  |   |                                          |   | -                  |                                                                        |   |   | - |   |
|        CASH AT END OF PERIOD                                                            |   | $                                                   | 27,862  |   |                                          | $      | 125                |                                                                        |   | $ | 27,862 |   |
|                                                                                         |   |

----

| NOTE      1  - | NATURE      OF OPERATIONS |
|--------------------------|---------------------------|

| NOTE      2 - | SUMMARY      OF ACCOUNTING POLICIES |
|---------------|-------------------------------------|

----

| ▪ | of      management’s responsibility for establishing and maintaining adequate      internal control over its financialreporting; |
|---------|----------------------------------------------------------------------------------------------------------------------------------------|

| ▪ | of      management’s assessment of the effectiveness of its internal control over      financial reporting as of year end;and |
|---------|-------------------------------------------------------------------------------------------------------------------------------------|

| ▪ | of      the framework used by management to evaluate the effectiveness of the      Company’s internal control over financial  reporting. |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------|

----

| NOTE      3  - | GOING      CONCERN |
|--------------------------|--------------------|

| NOTE      4  - | STOCKHOLDERS’      EQUITY |
|--------------------------|---------------------------------|

| NOTE      5  - | CONCENTRATIONS      AND CREDIT RISK |
|--------------------------|-------------------------------------|

| NOTE      6  - | COMMITMENTS      AND CONTINGENCIES |
|--------------------------|------------------------------------|

----

----

|   | of      management’s responsibility for establishing and maintaining adequate      internal control over its financialreporting; |
|--------|----------------------------------------------------------------------------------------------------------------------------------------|

|   | of      management’s assessment of the effectiveness of its internal control over      financial reporting as of year end;and |
|--------|-------------------------------------------------------------------------------------------------------------------------------------|

|   | of      the framework used by management to evaluate the effectiveness of the      Company’s internal control over financial  reporting. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

|                              | NEW      IMAGE CONCEPTS, INC |
|-----------------------------------|------------------------------|
|                              |                         |
| Date:      November 3, 2008  | By:                          | /s/ Belen Flores |
|                              |                         | Belen      Flores |
|                              |                         | Chairman      of the Board of Directors,Chief      Executive Officer, Chief      Financial Officer,Controller,      Principal Accounting Officer |