U.S. SECURITIES AND EXCHANGE COMMISSION
                       WASHINGTON, D.C.  20549

                             FORM 10-QSB

[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

     FOR THE QUARTERLY PERIOD ENDED:  September 30, 2006

                                  OR

[ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

                  COMMISSION FILE NUMBER:  333-83375

                      GOURMET HERB GROWERS, INC.
        (Exact name of registrant as specified in its charter)


           NEVADA                                   87-0575571
     (State or other jurisdiction                 (I.R.S. Employer
     of incorporation or organization)            Identification No.)

    311 South State Street, Suite 440, Salt Lake City, Utah 84111
               (Address of principal executive offices)

                            (801) 531-0066
         (Registrant's telephone number, including area code)



     (Former name, former address and former fiscal year, if changed since
last report)

Check whether the issuer (1) has filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
preceding 12 months (or for such shorter period that the registrant was
required to file such report(s),  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 [X]  NO [  ]

The number of $.001 par value common shares outstanding at September 30, 2006:
1,600,000

<PAGE>

                   FORWARD-LOOKING STATEMENT NOTICE

     When used in this report, the words "may," "will," "expect,"
"anticipate,""continue," "estimate," "project," "intend," and similar
expressions are intended to identify forward-looking statements regarding
events, conditions, and financial trends that may affect the Company's future
plans of operations, business strategy, operating results, and financial
position. Persons reviewing this report are cautioned that any forward-looking
statements are not guarantees of future performance and are subject to risks
and uncertainties and that actual results may differ materially from those
included within the forward-looking statements as a result of various factors.
Such factors include general economic factors and conditions that may directly
or indirectly impact the Company's financial condition or results of
operations.



                    PART I - FINANCIAL INFORMATION


ITEM 1.   FINANCIAL STATEMENTS

     See attached.

<PAGE>











                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]

                 UNAUDITED CONDENSED FINANCIAL STATEMENTS

                            SEPTEMBER 30, 2006







<PAGE>

                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]




                                 CONTENTS

                                                                     PAGE


        _  Unaudited Condensed Balance Sheet,
             September 30, 2006                                       1


        -  Unaudited Condensed Statements of Operations,
             for the three and Nine months ended September 30,
             2006 and 2005 and from inception on January 22,
             1998 through September 30, 2006                         2-3


        -  Unaudited Condensed Statements of Cash Flows,
             for the Nine months ended September 30, 2006 and 2005
             and from inception on January 22,1998 through
             September 30, 2006                                       4


        -  Notes to Unaudited Condensed Financial Statements        5 - 6




<PAGE>

                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]

                    UNAUDITED CONDENSED BALANCE SHEETS


                                  ASSETS


                                                     September 30,
                                                          2006
                                                      ___________
CURRENT ASSETS:
  Cash                                                 $        -
  Prepaid Expenses                                              -
                                                      ___________
        Total Current Assets                                    -
                                                      ___________
                                                       $        -
                                                      ___________


              LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)


CURRENT LIABILITIES:
  Accounts payable                                     $       50
  Accounts payable - related party                            525
  Advances from related party                               7,805
  Accrued Interest - related party                            210
                                                      ___________
        Total Current Liabilities                           8,590
                                                      ___________

STOCKHOLDERS' EQUITY (DEFICIT):
  Preferred stock, $.001 par value,
   1,000,000 shares authorized,
   no shares issued and outstanding                             -
  Common stock, $.001 par value,
   100,000,000 shares authorized,
   1,600,000 shares issued and
   outstanding                                              1,600
  Capital in excess of par value                           85,697
  Deficit accumulated during the
    development stage                                    (95,887)
                                                      ___________
        Total Stockholders' Equity (Deficit)              (8,590)
                                                      ___________
                                                       $        -
                                                      ___________





 The accompanying notes are an integral part of these unaudited condensed
                           financial statements.

                                  -1-
<PAGE>

                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]

               UNAUDITED CONDENSED STATEMENTS OF OPERATIONS

                                                                    From
                                                                 Inception
                           For the Three       For the Nine      on January
                           Months Ended        Months Ended      22, 1998
                           September 30,       September 30,      Through
                        __________________  __________________   September
                          2006       2005     2006      2005      30, 2006
                        ________  ________  ________  ________   _________
REVENUE                  $    -   $     -   $     -   $     -    $      -

EXPENSES:
 General and
   administrative         2,476     1,420     8,145     5,485      28,736
                        ________  ________  ________  ________   _________

LOSS BEFORE OTHER
 INCOME (EXPENSE)        (2,476)   (1,420)   (8,145)   (5,485)    (28,736)

OTHER INCOME (EXPENSE):
 Interest Expense          (136)      (41)     (210)      (63)       (348)
                        ________  ________  ________  ________   _________

LOSS BEFORE INCOME
 TAXES                   (2,612)   (1,461)   (8,355)   (5,548)    (29,084)

CURRENT TAX EXPENSE           -         -         -         -           -

DEFERRED TAX EXPENSE          -         -         -         -           -
                        ________  ________  ________  ________   _________

LOSS FROM CONTINUING
 OPERATIONS              (2,612)   (1,461)   (8,355)   (5,548)    (29,084)
                        ________  ________  ________  ________   _________

DISCONTINUED OPERATIONS:
 Loss from operations of
   discontinued
   agricultural
   production business
   (net of $0 in
   income taxes               -         -         -         -     (66,803)
  Gain (loss) on disposal
   of discontinued
   operations (net of
   $0 in income taxes)        -         -         -         -           -
                        ________  ________  ________  ________   _________

LOSS FROM DISCONTINUED
  OPERATIONS                  -         -         -         -     (66,803)
                        ________  ________  ________  ________   _________

NET LOSS                $(2,612)  $(1,461)  $(8,355)  $(5,548)   $(95,887)
                        ________  ________  ________  ________   _________


 The accompanying notes are an integral part of these unaudited condensed
                           financial statements.

                                  -2-
<PAGE>

                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]

               UNAUDITED CONDENSED STATEMENTS OF OPERATIONS

                                [CONTINUED]


                          For the Three       For the Nine
                          Months Ended        Months Ended
                          September 30,       September 30,
                        __________________  __________________
                          2006      2005      2006      2005
                        ________  ________  ________  ________

LOSS PER COMMON SHARE
 Continuing operations  $  (.00)  $  (.00)  $  (.00)  $  (.00)
 Operations of
   discontinued
   agricultural
   production
   business                   -         -         -         -
 Gain (loss) on
  disposal of
  discontinued
  operations                  -         -         -         -
                        ________  ________  ________  ________

Net Loss Per
  Common Share          $  (.00)  $  (.00)  $  (.00)  $  (.00)
                        ________  ________  ________  ________

















 The accompanying notes are an integral part of these unaudited condensed
                           financial statements.

                                  -3-
<PAGE>

                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]

               UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS


                                           For the Nine     From Inception
                                            Months Ended     on January 22,
                                           September 30,     1998 Through
                                         __________________  September 30,
                                            2006     2005        2006
                                         ________  ________    ________
Cash Flows from Operating Activities:
 Net loss                                $(8,355)  $(5,548)    $(95,887)
 Adjustments to reconcile net loss
   to net cash used by
   operating activities:
 Impairment loss                               -         -          945
 Loss on disposition of assets                 -         -        2,310
 Non-cash expense                              -         -        5,060
 Depreciation and amortization                 -         -        1,723
 Changes in assets and liabilities:
  (Increase) decrease in prepaid assets        -     2,270            -
  Increase in accounts
    payable - related party                  525         -          525
  (Decrease) in accounts payable            (185)        -           50
  Increase in accrued
    interest - related party                 210        63          348
                                         ________  ________    ________
     Net Cash (Used) by
      Operating Activities                (7,805)   (3,215)     (84,926)
                                         ________  ________    ________

Cash Flows from Investing Activities:
 Payments for property and equipment           -         -       (4,978)
                                         ________  ________    ________
     Net Cash (Used) by
      Investing Activities                     -         -       (4,978)
                                         ________  ________    ________

Cash Flows from Financing Activities:
 Proceeds from common stock issuance           -         -       41,850
 Payments for stock offering costs             -         -       (5,681)
 Advances from related party               7,805     2,848       53,735
                                         ________  ________    ________
     Net Cash Provided by
      Financing Activities                 7,805     2,848       89,904
                                         ________  ________    ________

Net Increase (Decrease) in Cash                -      (367)           -

Cash at Beginning of Period                    -       367            -
                                         ________  ________    ________

Cash at End of Period                    $     -   $     -     $      -
                                         ________  ________    ________

Supplemental Disclosures of Cash Flow Information:

 Cash paid during the period for:
   Interest                              $     -   $     -     $      -
   Income taxes                          $     -   $     -     $      -

Supplemental Schedule of Non-cash Investing and Financing Activities:

 For the nine months ended September 30, 2006:
    None

   For the nine months ended September 30, 2005:
       None



 The accompanying notes are an integral part of these unaudited condensed
                           financial statements.

                                   -4-
<PAGE>

                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]

             NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

  Organization  - Gourmet Herb Growers, Inc. ("the Company")  was  organized
  under  the  laws of the State of Nevada on January 22, 1998.  The  Company
  was formed to grow gourmet herbs and vegetables.  The Company discontinued
  its  agricultural production business effective December  31,  2002.   The
  Company  has  not  yet  generated significant revenues  from  its  planned
  principal  operations  and is considered a development  stage  company  as
  defined in Statement of Financial Accounting Standards No. 7.  The Company
  has,  at  the present time, not paid any dividends and any dividends  that
  may  be paid in the future will depend upon the financial requirements  of
  the Company and other relevant factors.

  Condensed  Financial  Statements - The accompanying  financial  statements
  have  been  prepared  by the Company without audit.   In  the  opinion  of
  management,   all   adjustments  (which  include  only  normal   recurring
  adjustments)  necessary to present fairly the financial position,  results
  of  operations and cash flows at September 30, 2006 and 2005 and  for  the
  periods then ended have been made.

  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.   It  is suggested that these condensed financial  statements  be
  read  in  conjunction  with  the financial statements  and  notes  thereto
  included  in the Company's December 31, 2005 audited financial statements.
  The  results  of operations for the periods ended September 30,  2006  and
  2005  are not necessarily indicative of the operating results for the full
  year.

NOTE 2 - RELATED PARTY TRANSACTIONS

  Legal  Services - An entity owned by an officer/shareholder of the Company
  provided legal services for the Company.  Legal fees to the entity for the
  nine months ended September 30, 2006 amounted to $2,500, of which $525  is
  included in accounts payable - related party.

  Advances from related party - At September 30, 2006 a shareholder  of  the
  Company  had advanced a total of $7,805 to the Company.  The advances  are
  due  on  demand  and  bear  interest at 10% per annum.   Accrued  interest
  expense at September 30, 2006 amounted to $210.

NOTE 3 - GOING CONCERN

  The  accompanying  financial statements have been prepared  in  conformity
  with  accounting  principles generally accepted in the  United  States  of
  America, which contemplate continuation of the Company as a going concern.
  However, the Company has incurred losses since its inception and  has  not
  yet  been successful in establishing profitable operations.  Further,  the
  Company  has  current  liabilities in excess  of  current  assets.   These
  factors  raise  substantial  doubt about the ability  of  the  Company  to
  continue  as a going concern.  In this regard, management is proposing  to
  raise  any  necessary additional funds not provided by operations  through
  loans and/or through additional sales of its common stock and/or through a
  possible  acquisition of another company.  There is no assurance that  the
  Company  will  be  successful in raising this  additional  capital  or  in
  achieving profitable operations.  The financial statements do not  include
  any adjustments that might result from the outcome of these uncertainties.

                                   -5-
<PAGE>

                        GOURMET HERB GROWERS, INC.
                       [A Development Stage Company]

             NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 4 - LOSS PER SHARE

  The  following data show the amounts used in computing loss per share  for
  the periods presented:


                        For the Three          For the Nine
                         Months Ended          Months Ended
                        September 30,          September 30,
                    ____________________   ____________________
                       2006       2005       2006       2005
                    _________  _________   _________  _________
  Loss available
   to common
   shareholders
   (numerator)      $ (2,612)  $ (1,461)   $ (8,355)  $ (5,548)

                    _________  _________   _________  _________
  Weighted average
   number of
   common shares
   outstanding
   used in loss
   per share during
   the period
   (denominator)    1,600,000  1,600,000   1,600,000  1,600,000
                    _________  _________   _________  _________


  Dilutive  loss per share was not presented, as the Company had  no  common
  equivalent  shares  for  all  periods  presented  that  would  affect  the
  computation of diluted loss per share.


NOTE 5 - SUBSEQUENT EVENTS

  The  Company has entered into a non-binding letter of intent to acquire  a
  private   company.  The  potential  acquisition  was  subject  to  certain
  conditions precedent and no assurance was given that the acquisition would
  be completed.  If completed, it would have involved a change of management
  and shareholder control along with other matters. The letter of intent was
  terminated by mutual consent on October 6, 2006.



                                 -6-
<PAGE>

ITEM 2:  MANAGEMENT'S DISCUSSION & ANALYSIS OR PLAN OF OPERATIONS

     The Company was incorporated January 22, 1998. The Company has never
generated any significant revenues from operations and is still considered a
development stage company.  Gourmet Herb Growers was formed to engage in the
business of growing gourmet herbs and specialty vegetables for sale to and use
by restaurants and delicatessens.  This business was not successful, the
Company experienced losses from its inception and operations were eventually
discontinued.

PLAN OF OPERATIONS.

     The Company is not presently engaged in any business activities and has
no operations,  income producing assets or significant operating capital.
Management's plan of operation for the next twelve months is to continue to
receive shareholder advances as necessary to provide general working capital
to (i) handle the administrative and reporting requirements of a public
company, and (ii) search for potential businesses, products, technologies and
companies for acquisition. Presently the Company's principal activity has been
to investigate potential acquisitions. However, the Company has not located
any suitable potential business acquisition and has no plans, commitments or
arrangements with respect to any potential business venture. At this time, we
have no significant operating capital and do not know how long it will be
necessary to fund necessary expenditures from shareholder advances, of which
there is no assurance. There is also no assurance the Company could become
involved with any business venture, especially any business venture requiring
significant capital. We cannot anticipate what, if any, capital commitments
for product research and development or significant purchases of plant or
equipment, or change in the number of employees there may be, prior to
locating a suitable potential business acquisition.  There is no written
agreement with respect to any potential business acquisition. If any suitable
potential business acquisition is located and completed, it will in all
likelihood involve a change in management and shareholder control of the
company.

     On June 26, 2006, the Company issued a press release announcing it had
entered into a non-binding letter of intent to acquire a private company. The
potential acquisition was subject to certain conditions precedent and no
assurance was given that the acquisition would be completed. If completed, it
would have involved a change of management and shareholder control along with
other matters. The letter of intent was terminated by mutual consent on
October 6, 2006.

     The accompanying financial statements have been prepared in conformity
with generally accepted accounting principles, which contemplate continuation
of the Company as a going concern.  However, the Company has incurred losses
since its inception, and has not yet been successful in establishing
profitable operations.  Further, the Company has current liabilities in excess
of current assets.  These factors raise substantial doubt about the ability of
the Company to continue as a going concern.  In this regard, management is
proposing to raise any necessary additional funds not provided by operations
through loans and/or through additional sales of its common stock.  There is
no assurance that the Company will be successful in raising this additional
capital or in achieving profitable operations.  The financial statements do
not include any adjustments that might result from the outcome of these
uncertainties.

ITEM 3. CONTROLS AND PROCEDURES.

<PAGE>

     The issuer's principal executive officer or officers and principal
financial officer or officers, or persons performing similar functions, are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the issuer and have:

     designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under their supervision,  to
ensure that material information relating to the issuer, including its
consolidated subsidiaries, is made known to them by others within those
entities, particularly during the period in which the periodic reports are
being prepared;

     designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under their
supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;

     evaluated the effectiveness of the issuer's disclosure controls and
procedures as of the end of the fiscal quarter (the "Evaluation Date").

     Based on their evaluation as of the Evaluation Date, their conclusions
about the effectiveness of the disclosure controls and procedures were that
nothing indicated:

     any significant deficiencies in the design or operation of internal
controls which could adversely affect the issuer's ability to record, process,
summarize and report financial data;

     any fraud, whether or not material, that involves management or other
employees who have a significant role in the issuer's internal controls; or

     any material weaknesses in internal controls that have been or should be
identified for the issuer's auditors and disclosed to the issuer's auditors
and the audit committee of the board of directors (or persons fulfilling the
equivalent function).

     Changes in internal control over financial reporting. There was no
significant change in the issuer's internal control over financial reporting
that occurred during the most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the issuer's internal
control over financial reporting.

                     PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

     The Company is not a party to any material pending legal proceedings. No
such action is contemplated by the Company nor, to the best of its knowledge,
has any action been threatened against the Company.

<PAGE>

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

     (a)  During the period covered by this report, there were no equity
          securities of the issuer, sold by the issuer, that were not
          registered under the Securities Act.

     (b)  During the period covered by this report, there were no securities
          that the issuer sold by registering the securities under the
          Securities Act.

     (c)  During the period covered by this report, there was no repurchase
          made of equity securities registered pursuant to section 12 of the
          Exchange Act. None of the issuer's securities is registered
          pursuant to section 12 of the Exchange Act

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

     There has not been any material default in the payment of principal,
interest, a sinking or purchase fund installment, or any other material
default not cured within 30 days, with respect to any indebtedness of the
issuer exceeding 5 percent of the total assets of the issuer.

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

     No matter has been submitted to a vote of security holders during the
period covered by this report, through the solicitation of proxies or
otherwise.

ITEM 5.  OTHER INFORMATION

     On June 26, 2006, the Company issued a press release announcing it has
entered into a non-binding letter of intent to acquire a private company. The
potential acquisition is subject to certain conditions precedent and no
assurance can be given that the acquisition will be completed. If completed,
it will involve a change of management and shareholder control along with
other matters.

ITEM 6.  EXHIBITS.

     Exhibit Index - Exhibits required by Item 601 of Regulation S-B.

     (31) Certifications required by Rules 13a-14(a) or 15d-14(a).

     (32) Section 1350 Certifications

 <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.


                              Gourmet Herb Growers, Inc.



Date: November 13, 2006            by:  /s/ Thomas G. Kimble
                              Thomas G. Kimble, President & Director