UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, DC 20549

FORM 10-QSB

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

|    | For the quarterly period ended November 30, 2006                                
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|    |                                                                                 
|   
|[ ] | Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934
|   
|    | For the transition period                                                       
|    |                                                                                 
|   
|    | Commission File Number   000-52322                                              

Gulf United Energy, Inc.(Exact name of small Business Issuer as specified in its charter)

|Nevada                                          |       | 20-5893642                       
|----------------------------------------------- | ----- | ---------------------------------
|(State or other jurisdiction of                 |       | (IRS Employer Identification No.)
|incorporation or organization)                  |       |                                  
|                                               
|5858 Westheimer Street, Suite 850               |       |                                  
|Houston, Texas                                  |       | 77057                            
|(Address of principal executive offices)        |       | (Postal or Zip Code)             
|                                               
|                                               
|Issuer's telephone number, including area code: | (713) | 942-6575                         

N/A (Former name, former address and former fiscal year, if changed sincelast report)

Check whether the issuer (1) filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange 
Act of 1934 during the preceding 12months (or for such shorter period that the issuer was required to file suchreports), and (2) has been subject to such filing requirements for the past90 days [ X ] Yes [ ] NoState the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable 
date: 25,415,000 shares of $0.001 par value common stock outstanding as of January 16, 2007.



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GULF UNITED ENERGY, INC.(A Development Stage Company)

FIRST QUARTER FINANCIAL STATEMENTS

November 30, 2006(Unaudited)(Stated in U.S. Dollars)

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GULF UNITED ENERGY, INC.(A Development Stage Company)

BALANCE SHEET(Unaudited)(Stated in U.S. Dollars)

NOVEMBER 30
     
     
     AUGUST 312006
     
     
     2006ASSETSCurrentCash
     
     $
     -
     
     $
     2,869Advances On Investment Acquisition
     
     
     1,113,985
     
     
     -$
     1,113,985
     
     $
     2,869LIABILITIESCurrentAccounts payable and accrued liabilities
     
     $
     22,110
     
     $
     11,452Loan payable  related party
     
     
     26,574
     
     
     29,402Loan payable and accrued interest
     
     
     1,162,805
     
     
     -1,211,489
     
     
     40,854STOCKHOLDERS DEFICIENCYCommon StockAuthorized:200,000,000 shares with a par value of$0.001Issued and Outstanding:25,415,000 shares, as at November 30,
     
     
     25,415
     
     
     25,4152006 and August 31, 2006Additional paid-in capital
     
     
     635
     
     
     635Deficit Accumulated During The Development  Stage
     
     
     (123,554
     )
     
     (64,035
     )(97,504
     )
     
     (37,985
     )$
     1,113,985
     
     $
     2,869






The accompanying notes are an integral part of these financial statements

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GULF UNITED ENERGY, INC.(A Development Stage Company)STATEMENT OF OPERATIONS(Unaudited)(Stated in U.S. Dollars)

CUMULATIVEPERIODFROM INCEPTIONSEPTEMBER 19THREE MONTHS ENDED
     
     
     2003 TONOVEMBER 30
     
     
     NOVEMBER 302006
     
     
     2005
     
     
     2006Revenue
     $
     -
     
     $
     -
     
     $
     -ExpensesOffice and sundry
     
     938
     
     
     648
     
     
     14,636Professional fees
     
     19,761
     
     
     13,012
     
     
     57,924Interest
     
     38,820
     
     
     -
     
     
     38,82059,519
     
     
     13,660
     
     
     111,380Other Income And ExpensesGain on settlement of debt
     
     -
     
     
     -
     
     
     (3,333
     )Loss From Continuing Operations
     
     (59,519
     )
     
     (13,660
     )
     
     (108,047
     )Loss From Discontinued Operations
     
     -
     
     
     (3,000
     )
     
     (15,507
     )Net Loss For The Period
     $
     (59,519
     )
     $
     (16,660
     )
     $
     (123,554
     )Basic And Diluted Loss Per Common Share
     $
     (0.00
     )
     $
     (0.00
     )Weighted Average Number Of Common SharesOutstanding
     
     25,415,000
     
     
     25,415,000










The accompanying notes are an integral part of these financial statements

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GULF UNITED ENERGY, INC.(A Development Stage Company)STATEMENTS OF CASH FLOWS(Unaudited)(Stated in U.S. Dollars)

CUMULATIVEPERIODFROM INCEPTIONSEPTEMBER 19THREE MONTHS ENDED
     
     
     2003 TONOVEMBER 30
     
     
     NOVEMBER 302006
     
     
     2005
     
     
     2006Cash Flows From Operating ActivitiesNet loss for the period
     $
     (59,519
     )
     $
     (16,660
     )
     $
     (123,554
     )Change in non-cash working capital item:Accounts payable and accrued liabilities
     
     10,657
     
     
     1,800
     
     
     22,110Accrued interest expense
     
     38,820
     
     
     -
     
     
     38,820(10,042
     )
     
     (14,860
     )
     
     (62,624
     )Cash Flows From Investment ActivityAdvances on investment acquisition
     
     (1,113,985
     )
     
     -
     
     
     (1,113,985
     )Cash Flows From Financing ActivitiesCapital stock issued
     
     -
     
     
     -
     
     
     26,050Loan payable  related party
     
     (2,828
     )
     
     15,402
     
     
     26,574Loan payable
     
     1,123,985
     
     
     -
     
     
     1,123,9851,121,157
     
     
     15,402
     
     
     1,176,609Increase (Decrease) In Cash
     
     (2,870
     )
     
     542
     
     
     -Cash, Beginning Of Period
     
     2,870
     
     
     432
     
     
     -Cash, End Of Period
     $
     -
     
     $
     974
     
     $
     -Supplementary Disclosure Of Cash FlowInformationCash paid for:Interest
     $
     -
     
     $
     -
     
     $
     -Income taxes
     $
     -
     
     $
     -
     
     $
     -








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

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GULF UNITED ENERGY, INC.(A Development Stage Company)

STATEMENT OF STOCKHOLDERS EQUITY (DEFICIENCY)PERIOD FROM SEPTEMBER 19, 2003 (INCEPTION) TO NOVEMBER 30, 2006(Unaudited)(Stated in U.S. Dollars)

DEFICITACCUMULATEDCOMMON SHARES
     
     ADDITIONAL
     
     
     DURING THEPAR
     
     PAID-IN
     
     
     DEVELOPMENTNUMBER
     
     VALUE
     
     CAPITAL
     
     
     STAGE
     
     
     TOTALBalance, September 19,2003 (date of inception)
     -
     $
     -
     $
     -
     
     $
     -
     
     $
     -Capital stock issued forcash:October 2003 at$0.001
     2,500,000
     
     2,500
     
     -
     
     
     -
     
     
     2,500November 2003 at$0.005
     160,000
     
     160
     
     640
     
     
     -
     
     
     800December 2003 at$0.005
     1,400,000
     
     1,400
     
     5,600
     
     
     -
     
     
     7,000June 2004 at $0.01
     1,000,000
     
     1,000
     
     9,000
     
     
     -
     
     
     10,000July 2004 at $0.25
     23,000
     
     23
     
     5,727
     
     
     -
     
     
     5,750Net loss for the period
     -
     
     -
     
     -
     
     
     (15,880
     )
     
     (15,880
     )Balance, August 31, 2004
     5,083,000
     
     5,083
     
     20,967
     
     
     (15,880
     )
     
     10,170Net loss for the year
     -
     
     -
     
     -
     
     
     (16,578
     )
     
     (16,578
     )Balance, August 31, 2005
     5,083,000
     
     5,083
     
     20,967
     
     
     (32,458
     )
     
     (6,408
     )November 10, 2005 Stock Split Adjustment
     20,332,000
     
     20,332
     
     (20,332
     )
     
     -
     
     
     -Net loss for the year
     -
     
     -
     
     -
     
     
     (31,577
     )
     
     (31,577
     )Balance August 31, 2006
     25,415,000
     
     25,415
     
     635
     
     
     (64,035
     )
     
     (37,985
     )Net loss for the period
     -
     
     -
     
     -
     
     
     (59,519
     )
     
     (59,519
     )Balance, November 30,2006
     25,415,000
     $
     25,415
     $
     635
     
     $
     (123,554
     )
     $
     (97,504
     )










The accompanying notes are an integral part of these financial statements

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GULF UNITED ENERGY, INC.(A Development Stage Company)NOTES TO THE FINANCIAL STATEMENTSNOVEMBER 30, 2006(Unaudited)(Stated in U.S. Dollars)

The unaudited financial information furnished herein reflects all adjustments, which in the opinion of management are necessary to fairly state the Companys financial position and the results of its operations for the periods presented. This report on Form 10-QSB should be read in conjunction with the Companys financial statements and notes thereto included in the Companys Form 10-KSB for the fiscal year ended August 31, 2006. The Company assumes that the users of the interim financial information herein have read or have access to the audited financial statements for the preceding fiscal year and that the adequacy of additional disclosures needed for a fair presentation may be determined in that context. Accordingly, footnote disclosure, which would substantially duplicate the disclosure contained in the Companys Form 10-KSB for the fiscal year ended August 31, 2006 has been omitted. The results of operations for the three month period ended November 30, 2006 are not necessarily indicative of results for the entire year ending August 31, 2007.

1.     NATURE AND CONTINUANCE OF OPERATIONS

The Company was incorporated in the State of Nevada on September 19, 2003. The Company is an Exploration Stage Company as defined by Statement of Financial Accounting Standard (SFAS) No. 7.

On November 10, 2005, the Board of Directors authorized a 5 for-1 stock split of the Companys $0.001 par value common stock. As a result of the split, 20,332,000 additional shares were issued, and additional paid-in capital was reduced by $20,332.

On March 2, 2006 the Company amended its articles of incorporation to reflect a name change from Stonechurch Inc. to Gulf United Energy, Inc.

These financial statements have been prepared on a going concern basis. The Company has incurred losses since inception resulting in an accumulated deficit of $123,554 since inception and further losses are anticipated in the development of its business raising substantial doubt about the Companys ability to continue as a going concern. Its ability to continue as a going concern is dependent upon the ability of the Company to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has plans to seek additional capital through a private placement and public offering of its common stock. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

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GULF UNITED ENERGY, INC.(A Development Stage Company)

NOTES TO THE FINANCIAL STATEMENTSNOVEMBER 30, 2006(Unaudited)(Stated in U.S. Dollars)

|2. | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|   | a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|  
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|  
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|  
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
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|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
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|   | c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|  
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
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|3. | ADVANCES ON INVESTMENT ACQUISITION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|  
|   | On March 22, 2006, the Company entered into a letter of intent with Cia. Mexicana de Gas Natural, S.A. de C.V. (CMGN), a private Mexican corporation, whereby the Company would acquire a 24% interest in each of two private Mexican companies (referred to as Pipeline Company and Terminal Company). Pipeline Company owns a 50% equity interest in a project to design, construct, operate and maintain an open access natural gas pipeline between Valladoloid, Cancun and Punta Venado. Terminal Company owns a 50% equity interest in a project to build a proposed liquefied natural gas storage and regasification facility. At that time the Company borrowed $200,000 from a shareholder to make the initial advance required under the letter of intent. No additional payments were made resulting in the termination of the letter of intent on May 22, 2006 and the investment in the joint venture was transferred to the lender in full settlement of the debt.
|  

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GULF UNITED ENERGY, INC.(A Development Stage Company)

NOTES TO THE FINANCIAL STATEMENTSNOVEMBER 30, 2006(Unaudited)(Stated in U.S. Dollars)

|3. | INVESTMENT ON INVESTMENT ACQUISITION(Continued)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|   | On November 16, 2006, the parties to the March 22, 2006 agreement entered into an amended letter of intent whereby the general terms of the initial letter of intent were reinstated. The amended letter of intent acknowledges $1,036,985 has been advanced to CMGN on behalf of the Company, by a Company shareholder, (including the initial advance of $200,000) pursuant to the original letter of intent. In order to complete the acquisition of the 24% interest in the two Mexican private companies, the Company was required to pay an additional $409,411 on or before December 5, 2006 and to issue 750,000 restricted common shares of the Company within 15 days of completion of the transaction.
|  
|   | On December 11, 2006, the parties entered into a second amended letter of intent whereby payment of the additional $409,410 was deferred to December 15, 2006 from December 5, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|  
|   | On January 11, 2007, the parties entered into a third amended letter of intent whereby the terms of the agreement were amended to:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|   | a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|  
|   | All restricted shares issued shall be subject to a 24 month hold period.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|  
|   | In connection with the amended letter of intent the Company has agreed to pay a finders fee to the lending shareholder equal to 8.5% of any proceeds the Company receives from the joint venture. The Company will not have any finders fee obligation if it does not conclude the formal joint venture agreement with CMGN.                                                                                                                                                                                                                                                                                                                                                                                   
|  



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GULF UNITED ENERGY, INC.(A Development Stage Company)

NOTES TO THE FINANCIAL STATEMENTSNOVEMBER 30, 2006(Unaudited)(Stated in U.S. Dollars)

|4. | LOAN PAYABLE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|   | A director and a former director of the Company provided loans of $26,574 to the Company during the period ended November 30, 2006 (August 31, 2006 - $29,402). The loans are non-interest bearing, unsecured and payable upon demand.                                                                                                                                                                                                                                                                                     
|  
|   | On November 16, 2006, the Company entered into a loan agreement for funding totaling $1,162,805, including accrued interest of $38,820, to fund its advances for the interest in the Gulf United/CMGN Joint Venture. The loan is secured by the Companys equity interest in the joint venture. The loan bears interest at a rate of 10% per annum and is due in full on April 30, 2007. The Company may, at any time, satisfy the loan in its entirety by transferring its interest in the letter of intent to the loaner.
|  
|5. | COMMON STOCK                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|  
|   | The total number of (post stock split) authorized common stock that may be issued by the Company is 200,000,000 shares of stock with a par value of one tenth of one cent ($0.001) per share.                                                                                                                                                                                                                                                                                                                              
|  
|   | During the period from September 19, 2003 (Inception) to November 30, 2006, the Company issued 25,415,000 common shares (post stock split) for total cash proceeds of $26,050.                                                                                                                                                                                                                                                                                                                                             
|  
|   | At November 30, 2006, there were no outstanding stock options or warrants.                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|  
|6. | COMMITMENTS AND CONTRACTUAL OBLIGATIONS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|  
|   | The Company has no significant commitments or contractual obligations with any parties reflecting executive compensation, consulting arrangements or other matters, except as disclosed in these financial statements and accompanying notes.                                                                                                                                                                                                                                                                              
|  



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Item 2. Managements Discussion and Analysis or Plan of Operation

Plan of Operation

Our plan of operation for the twelve months following the date of this quarterly report is to complete our acquisition of a joint venture interest in the natural gas pipeline and liquid natural gas re-gasification facility in the states of Quintana Roo and Yucatan, Mexico. In order to earn a 24% joint venture interest in the projects, we have advanced a total of $1,263,985 to Cia. Mexicana de Gas Natural, S.A. de C.V. (CMGN). In order to complete the acquisition, we must either pay an additional $184,410 or issue 185,000 shares of our restricted common stock to CMGN by January 30, 2007. In addition, we must issue a further 750,000 shares of our restricted common stock to CMGN by March 15, 2007.

We then anticipate commencing engineering, procurement and construction of the natural gas pipeline in the second quarter of 2007. We estimate that it will take approximately one year to complete the pipeline at a total cost of about $140,000,000. Our share of these projected costs will be $16,800,000. We anticipate raising these funds through secured debt financing (as to about $11,800,000) and through the sale of our equity (as to about $5,000,000). However, there is no guarantee that we will be able to raise the necessary funding for completion of the natural gas pipeline project.

We also anticipate spending approximately $600,000 during the next 12 months on general and administrative expenses. Total expenditures over the next 12 months are therefore expected to be approximately $17,850,000.

Results Of Operations For Period Ending November 30, 2006

We did not earn any revenues during the quarterly period ended November 30, 2006. We have not completed the acquisition of a joint venture interest relating to the design, construction, operation and maintenance of an open access natural gas pipeline between Valladoloid, Cancun and Punta Venado and a liquified natural gas storage and regasification facility. Accordingly, we currently do not have any revenue generating operations.

We incurred operating expenses in the amount of $59,519 for the quarter ended November 30, 2006, as compared to a loss of $16,660 for the same quarter in fiscal 2005. The increase in our net loss in 2006 was primarily a result of an increase in professional fees $19,761(2005 - $13,012) and finance charges of $38,862 (2005 - $0) relating to the loan to finance our joint venture interest on the Mexican project. The operating expenses in the quarter ended November 30, 2006 were comprised of professional fees of $19,761, finance charges of $38,862 and office and sundry costs of $896.

At November 30, 2006, we had assets of $1,113,985 consisting entirely of advances made towards the joint venture interest in the Mexico project. At the same date, our liabilities consisted of accounts payable and accrued liabilities of $22,110 and loans payable of $1,189,379.

We have not attained profitable operations and are dependent upon obtaining financing. For these reasons, there is substantial doubt that we will be able to continue as a going concern.

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ITEM 3: CONTROLS AND PROCEDURESEvaluation of Disclosure Controls

Our management evaluated the effectiveness of our disclosure controls and procedures as of the end of our fiscal quarter on November 30, 2006. This evaluation was conducted by our chief executive officer, Don Wilson, and our principal accounting officer, Bruno Fruscalzo.

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

Limitations on the Effective of Controls

Our management does not expect that our disclosure controls or our internal controls over financial reporting will prevent all error and fraud. A control system, no matter how well conceived and operated, can provide only reasonable, but no absolute, assurance that the objectives of a control system are met. Further, any control system reflects limitations on resources, and the benefits of a control system must be considered relative to its costs. These limitations also include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by management override of a control. A design of a control system is also based upon certain assumptions about potential future conditions; over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and may not be detected.

Conclusions

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

PART II- OTHER INFORMATIONItem 1. Legal Proceedings

We are not a party to any pending legal proceeding. Management is not awareof any threatened litigation, claims or assessments.

Item 2. Changes in Securities

We did not issue any securities during the quarter ended November 30, 2006.

Item 3. Defaults Upon Senior Securities

None.

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

None.

Item 5. Other Information

On January 11, 2007 we entered into an amendment to the letter of intent with CMGN. The amendment requires a total of $1,263,985 to be advanced by December 15, 2006, which has been advanced, and the Company must either pay an additional $184,410 to CMGN or issue 185,000 restricted common shares by January 30, 2007. To complete the transaction the Company must enter into a Joint Venture Agreement by March 15, 2007 and issue a further 750,000 restricted common shares of the Company within 15 days of the completion of the transaction.

Item 6. Exhibits and Report on Form 8-K

|10.1 | Letter of Intent Amendment                                                                                            
|---- | ----------------------------------------------------------------------------------------------------------------------
|    
|31.1 | Certification pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934                                    
|    
|31.2 | Certification pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934                                    
|    
|32.1 | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
|    
|32.2 | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
|    

On November 21, 2006 we filed an 8K announcing we entered into an amended letter of intent with CMGN, a loan agreement, a finders fee agreement and changes to the board of directors and management.



SIGNATURES

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

DATED: January 16, 2007

Gulf United Energy, Inc.

DON WILSONDon Wilson, President and C.E.O.(Principal Executive Officer)









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