**UNITED      STATES 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**

**o TRANSITION      REPORT      PURSUANT TO SECTION 13 OR 15(d)**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

| **INTERNATIONAL                CELLULAR ACCESSORIES**                                           |
|-------------------------------------------------------------------------------------------------|
| (Exact                name of small business issuer as specified in its                charter) |
|                                                                                            |   |   |
| **Nevada**                                                                                      |   | **20-1719023** |
| (State                or other jurisdiction of incorporation                or organization)    |   | (IRS                Employer Identification No.) |
|                                                                                            |   |   |
|  **10                Warren Avenue, Spring Lake, New Jersey 07762**                        |
| (Address                of principal executive offices)                                         |
|                                                                                            |
| **(703)                622-6210**                                                               |
| (Registrant’s                telephone number, including area code)                       |
|                                                                                            |
|                                                                                       |
| (Former                address if changed since last                report)                     |

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**INTERNATIONAL      CELLULAR ACCESSORIES**

**SEPTEMBER      30, 2006 QUARTERLY REPORT ON FORM 10-QSB**

**TABLE      OF CONTENTS**

|                   |                                                                       | **PAGE** |
|------------------------|----------------------------------------------------------------------------|----------|
|                   |                                                                       |     |
|                   | Special                Note Regarding Forward Looking Information          | 3        |
|                   |                                                                       |     |
|                   | PART                I - FINANCIAL INFORMATION                              |     |
|                   |                                                                       |     |
| Item                1. | Financial                Statements                                        | 4        |
|                   |                                                                       |     |
| Item                2. | Plan                of Operation                                           | 14       |
|                   |                                                                       |     |
| Item                3. | Controls                and Procedures                                     | 14       |
|                   |                                                                       |     |
|                   | PART                II - OTHER INFORMATION                                 |     |
|                   |                                                                       |     |
| Item                2. | Unregistered                Sales of Equity Securities and Use of Proceeds | 15       |
|                   |                                                                       |     |
| Item                6. | Exhibits                                                                   | 15       |

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**SPECIAL      NOTE REGARDING FORWARD-LOOKING STATEMENTS**

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**PART      1 - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS**

|                                                                                          | **PAGE** |
|-----------------------------------------------------------------------------------------------|----------|
|                                                                                          |     |
| Balance                Sheets as at September 30, 2006 (Unaudited) and                        |     |
|     December                31, 2005 (Audited)                            | 5        |
|                                                                                          |     |
| Statements                of Operations for the three and nine months                         |     |
|     ended                September 30, 2006 and 2005 (Unaudited) and for  |     |
|     the                period from October 6, 2004 (date of inception) to |     |
|     September                30, 2006 (Unaudited)                         | 6        |
|                                                                                          |     |
| Statements                of Cash Flows for the nine months                                   |     |
|     ended                September 30, 2006 and 2005 (Unaudited) and for  |     |
|     the                period from October 6, 2004 (date of inception) to |     |
|     September                30, 2006 (Unaudited)                         | 7        |
|                                                                                          |     |
| Notes                to Financial Statements (Unaudited)                                      | 8        |

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INTERNATIONAL      CELLULAR ACCESSORIES

|                                                               |   | (Unaudited)                       |    | (Audited)                        |   |
|--------------------------------------------------------------------|--------|-----------------------------------|---------|----------------------------------|--------|
|                                                               |   | As                of              |    | As                of             |   |
|                                                               |   | September                30, 2006 |    | December                31, 2005 |   |
| ASSETS                                                             |   |
|                                                               |   |                              |    |                             |   |
| Current                assets                                      |   |                              |    |                             |   |
| Cash                                                               |   | $                                 | 20,183  |                             | $      | 47,652 |   |
| Prepaid                expenses                                    |   |                              | 29,184  |                             |   | - |   |
| Total                assets                                        |   | $                                 | 49,367  |                             | $      | 47,652 |   |
|                                                               |   |                              |    |                             |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' DEFICIT          |
|                                                               |   |                              |    |                             |   |   |   |
| Current                liabilities                                 |   |                              |    |                             |   |   |   |
| Sales                tax payable                                   |   | $                                 | --      |                             | $      | 222 |   |
| Accounts                payable                                    |   | $                                 | --      |                             | $      | -- |   |
| Accrued                interest payable                            |   |                              | 451     |                             | $      | -- |   |
| Total                current liabilities                           |   |                              | 451     |                             |   | 222 |   |
|                                                               |   |                              |    |                             |   |   |   |
| Long                Term Liabilities                               |   |                              |    |                             |   |   |   |
| Convertible                Debt                                    |   |                              | 65,000  |                             |   | - |   |
| Total                long term liabilities                         |   |                              | 65,000  |                             |   |  |   |
| Total                liabilities                                   |   |                              | 65,451  |                             |   | 222 |   |
|                                                               |   |                              |    |                             |   |   |   |
| Stockholders'                deficit                               |   |                              |    |                             |   |   |   |
| Common                stock; $.001 par value; 75,000,000 shares    |   |                              |    |                             |   |   |   |
| authorized,                3,150,000 shares issued and outstanding |   |                              | 3,150   |                             |   | 2,000 |   |
| Additional                paid-in capital                          |   |                              | 74,850  |                             |   | 53,000 |   |
| Accumulated                deficit                                 |   |                              | (99,358 | )                                |   | (10,877 | ) |
| Accumulated                other comprehensive income              |   |                              | 5,274   |                             |   | 3,308 |   |
| Total                stockholders' deficit                         |   |                              | (16,084 | )                                |   | 47,431 |   |
|                                                               |   |                              |         |                             |   |  |   |
| Total                liabilities and stockholders' deficit         |   | $                                 | 49,367  |                             | $      | 47,652 |   |

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INTERNATIONAL      CELLULAR ACCESSORIES

|                                                        |   |                              |      |                              |   |                              |   |                              |      | (Unaudited)                        |   |
|-------------------------------------------------------------|--------|-----------------------------------|-----------|-----------------------------------|--------|-----------------------------------|--------|-----------------------------------|-----------|------------------------------------|--------|
|                                                        |   |                              |      |                              |   |                              |   |                              |      | Period                from         |   |
|                                                        |   | (Unaudited)                       |      | (Unaudited)                       |   | (Unaudited)                       |   | (Unaudited)                       |      | October                6, 2004     |   |
|                                                        |   | July                1, 2006       |      | July                1, 2005       |   | January                1, 2006    |   | January                1, 2005    |      | (Date                of inception) |   |
|                                                        |   | through                           |      | through                           |   | through                           |   | through                           |      | through                            |   |
|                                                        |   | September                30, 2006 |      | September                30, 2005 |   | September                30, 2006 |   | September                30, 2005 |      | September                30, 2006  |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |
| Revenue                                                     |   | $                                 | --        |                              | $      | 341                               |   | $                                 | --        |                               | $      | 341 |   | $ | 7,684 |   |
| Cost                of goods sold                           |   |                              | -         |                              |   | 293                               |   |                              | -         |                               |   | 293 |   |   | 3,812 |   |
|  Gross                profit                           |   |                              | -         |                              |   | 48                                |   |                              | -         |                               |   | 48 |   |   | 3,872 |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Operating                expenses                           |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Professional                fees                            |   |                              | 39,263    |                              |   | 1,329                             |   |                              | 63,245    |                               |   | 6,250 |   |   | 69,256 |   |
| Stock                based services                         |   |                              | -         |                              |   | -                                 |   |                              | 23,000    |                               |   | - |   |   | 23,000 |   |
| General                and administrative                   |   |                              | 1,009     |                              |   | 5,527                             |   |                              | 2,526     |                               |   | 5,097 |   |   | 11,264 |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
|  Total                operating expenses               |   |                              | 40,272    |                              |   | 6,856                             |   |                              | 88,771    |                               |   | 11,347 |   |   | 103,520 |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
|  Loss                from operations                   |   |                              | (40,272   | )                                 |   | (6,808                            | )      |                              | (88,771   | )                                  |   | (11,299 | ) |   | (99,648 | ) |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Other                income (expenses):                     |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Interest                expense                             |   |                              | -         |                              |   | -                                 |   |                              | (451      | )                                  |   | - |   |   | (451 | ) |
| Interest                income                              |   |                              | 399       |                              |   | -                                 |   |                              | 740       |                               |   | - |   |   | 740 |   |
|  Total                other income (expenses)          |   |                              | 399       |                              |   | --                                |   |                              | 289       |                               |   | -- |   |   | 289 |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
|  Loss                before provision for income taxes |   |                              | (39,872   | )                                 |   | (6,808                            | )      |                              | (88,481   | )                                  |   | (11,299 | ) |   | (99,358 | ) |
| Provision                for income taxes                   |   |                              | --        |                              |   | --                                |   |                              | --        |                               |   | -- |   |   | -- |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Net                loss                                     |   | $                                 | (39,872   | )                                 | $      | (6,808                            | )      | $                                 | (88,481   | )                                  | $      | (11,299 | ) | $ | (99,358 | ) |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Other                comprehensive income, net of tax:      |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Foreign                currency translation adjustment      |   |                              | -         |                              |   | 2,440                             |   |                              | 1,966     |                               |   | 459 |   |   | 5,274 |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Other                comprehensive income                   |   | $                                 | -         |                              | $      | 2,440                             |   | $                                 | 1,966     |                               | $      | 459 |   | $ | 5,274 |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Comprehensive                income                         |   | $                                 | (39,872   | )                                 | $      | (4,368                            | )      | $                                 | (86,515   | )                                  | $      | (10,840 | ) | $ | (94,084 | ) |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Basic                loss per common share                  |   | $                                 | (0.01     | )                                 | $      | (0.00                             | )      | $                                 | (0.03     | )                                  | $      | (0.01 | ) |   | (0.05 | ) |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |  |
| Diluted                loss per common share                |   | $                                 | (0.01     | )                                 | $      | (0.00                             | )      | $                                 | (0.03     | )                                  | $      | (0.01 | ) |   | (0.05 | ) |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Basic                weighted average                       |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| common                shares outstanding                    |   |                              | 3,150,000 |                              |   | 2,000,000                         |   |                              | 2,766,667 |                               |   | 1,340,659 |   |   | 1,912,500 |   |
|                                                        |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| Diluted                weighted average                     |   |                              |      |                              |   |                              |   |                              |      |                               |   |   |   |   |   |   |
| common                shares outstanding                    |   |                              | 3,215,000 |                              |   | 2,000,000                         |   |                              | 2,810,000 |                               |   | 1,340,659 |   |   | 1,928,750 |   |

----

INTERNATIONAL      CELLULAR ACCESSORIES

|                                                                |   |                              |    |                              |   | (Unaudited)                        |   |
|---------------------------------------------------------------------|--------|-----------------------------------|---------|-----------------------------------|--------|------------------------------------|--------|
|                                                                |   |                              |    |                              |   | Period                from         |   |
|                                                                |   | (Unaudited)                       |    | (Unaudited)                       |   | October                6, 2004     |   |
|                                                                |   | January                1, 2006    |    | January                1, 2005    |   | (Date                of inception) |   |
|                                                                |   | through                           |    | through                           |   | through                            |   |
|                                                                |   | September                30, 2006 |    | September                30, 2005 |   | September                30, 2006  |   |
| Cash                flows from operating activities:                |   |                              |    |                              |   |                               |   |
| Net                loss                                             |   | $                                 | (88,481 | )                                 | $      | (11,299                            | )      | $ | (99,358 | ) |
| Adjustments                to reconcile net loss to                 |   |                              |    |                              |   |                               |   |   |   |   |
| net                cash used by operating activities:               |   |                              |    |                              |   |                               |   |   |   |   |
| Other                comprehensive income                           |   |                              | 1,967   |                              |   | 696                                |   |   | 5,274 |   |
| Stock                based services                                 |   |                              | 23,000  |                              |   | -                                  |   |   | 23,000 |   |
| Changes                in operating assets and liabilities:         |   |                              |    |                              |   |                               |   |   |   |   |
| Increase                in prepaid expenses                         |   |                              | (29,184 | )                                 |   | (3,988                             | )      |   | (29,184 | ) |
| Increase                in accounts payable and accrued liabilities |   |                              | 229     |                              |   | -                                  |   |   | 451 |   |
|                                                                |   |                              |    |                              |   |                               |   |   |   |   |
| Net                cash used by operating activities                |   |                              | (92,469 | )                                 |   | (14,591                            | )      |   | (99,817 | ) |
|                                                                |   |                              |    |                              |   |                               |   |   |   |   |
| Cash                flows from investing activities:                |   |                              |    |                              |   |                               |   |   |   |   |
| Purchase                of property and equipment                   |   |                              | -       |                              |   | -                                  |   |   | - |   |
| Net                cash used by investing activities                |   |                              | -       |                              |   | -                                  |   |   | - |   |
|                                                                |   |                              |    |                              |   |                               |   |   |   |   |
| Cash                flows from financing activities:                |   |                              |    |                              |   |                               |   |   |   |   |
| Proceeds                from issuance of common stock               |   |                              | -       |                              |   | 50,000                             |   |   | 55,000 |   |
| Proceeds                from issuance of convertible debt           |   |                              | 65,000  |                              |   | -                                  |   |   | 65,000 |   |
| Net                cash provided by financing activities            |   |                              | 65,000  |                              |   | 50,000                             |   |   | 120,000 |   |
|                                                                |   |                              |    |                              |   |                               |   |   |   |   |
| Net                increase (decrease) in cash                      |   |                              | (27,469 | )                                 |   | 35,409                             |   |   | 20,183 |   |
|                                                                |   |                              |    |                              |   |                               |   |   |   |   |
| Cash,                beginning of period                            |   |                              | 47,652  |                              |   | 4,643                              |   |   | -- |   |
|                                                                |   |                              |    |                              |   |                               |   |   |   |   |
| Cash,                end of period                                  |   | $                                 | 20,183  |                              | $      | 40,052                             |   | $ | 20,183 |   |
|                                                                |   |                              |         |                              |   |                                    |   |   |  |   |
|                                                                |   |                              |         |                              |   |                                    |   |   |  |   |
| Supplementary                cash flow information:                 |   |                              |    |                              |   |                               |   |   |   |   |
| Cash                payments for income taxes                       |   | $                                 | --      |                              | $      | --                                 |   | $ | -- |   |
| Cash                payments for interest                           |   | $                                 | --      |                              | $      | --                                 |   | $ | -- |   |

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*Accounting      for Certain Hybrid Financial Instruments*
*Accounting      for Derivative Instruments and Hedging Activities*
*Accounting      for Transfers and Servicing of Financial Assets and Extinguishments of      Liabilities*
**We      expect**

*Accounting      for Servicing of Financial Assets *
**We      do not expect**

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**ITEM      2.**
**PLAN      OF OPERATION**

**ITEM      3.**
**CONTROLS      AND PROCEDURES**

*Evaluation      of Disclosure Controls and Procedures.*

*Changes      in Internal Control over Financial Reporting*

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**PART      II**

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

**ITEM      6.**
**EXHIBITS**

|  | 31.1/31.2 | Rule                13(a)-14(a)/15(d)-14(a) Certification of Principal Executive and                Financial                Officer |
|--|-----------|--------------------------------------------------------------------------------------------------------------------------------------|

|  | 32.1/32.2 | Rule                1350 Certification of Chief Executive and Financial                Officer |
|--|-----------|------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                    | INTERNATIONAL              CELLULAR ACCESSORIES                                                                                                                                                                                                                                                  |
|-----------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                    |                                                                                                                                                                                                                                                                                             |
|                                    |                                                                                                                                                                                                                                                                                             |
| Dated:                November 10, 2006 | By:                /s/ Clifford                Chapman                                        |
|                                    |        Clifford                Chapman                                                                                                                                                                                                                        |
|                                    |        President,                Chief Executive and                                                                                                                                                                                                          |
|                                    |        Accounting                Officer                                                                                                                                                                                                                      |

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