**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-Q**

**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 IdentificationNo.) |

| **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) |

| Large                Accelerated Filer o | Accelerated                Filer o         |
|------------------------------------------|--------------------------------------------|
| Non-Accelerated                Filer o   | Smaller                reporting company x |

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**INTERNATIONAL      CELLULAR ACCESSORIES**

**MARCH      31, 2008 QUARTERLY REPORT ON FORM 10-Q**

**TABLE      OF CONTENTS**

|                    |                                                                                                                      | **PAGE** |
|-------------------------|---------------------------------------------------------------------------------------------------------------------------|----------|
|                    |                                                                                                                      |     |
|                    | Special                Note Regarding Forward Looking Information                                                         | 3        |
|                    |                                                                                                                      |     |
|                    | PART                I - FINANCIAL INFORMATION                                                                             |     |
|                    |                                                                                                                      |     |
| Item                1.  | Financial                Statements                                                                                       | 4        |
|                    |                                                                                                                      |     |
| Item                2.  | Management’s                Discussion and Analysis of Financial Condition and Results of                Operations | 12       |
|                    |                                                                                                                      |     |
| Item                3.  | Quantitative                and Qualitative Disclosures About Market Risk                                                 | 12       |
|                    |                                                                                                                      |     |
| Item                4T. | Controls                and Procedures                                                                                    | 12       |
|                    |                                                                                                                      |     |
|                    | PART                II - OTHER INFORMATION                                                                                |     |
|                    |                                                                                                                      |     |
| Item                1.  | Legal                Proceedings                                                                                          | 13       |
|                    |                                                                                                                      |     |
| Item                1A. | Risk                Factors                                                                                               | 13       |
|                    |                                                                                                                      |     |
| Item                2.  | Unregistered                Sales of Equity Securities and Use of Proceeds                                                | 13       |
|                    |                                                                                                                      |     |
| Item                3.  | Defaults                Upon Senior Securities                                                                            | 13       |
|                    |                                                                                                                      |     |
| Item                4.  | Submission                of Matters to a Vote of Security Holders                                                        | 13       |
|                    |                                                                                                                      |     |
| Item                5.  | Other                Information                                                                                          | 13       |
|                    |                                                                                                                      |     |
| Item                6.  | Exhibits                                                                                                                  | 14       |

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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 March 31, 2008 (Unaudited) and    |     |
| December                31, 2007 (Audited)                            | 5        |
|                                                                  |     |
| Statements                of Operations for the three months          |     |
| ended                March 31, 2008 and 2007 (Unaudited) and for      |     |
| the                period from October 6, 2004 (date of inception) to |     |
| March                31, 2008 (Unaudited)                             | 6        |
|                                                                  |     |
| Statements                of Cash Flows for the three months          |     |
| ended                March 31, 2008 and 2007 (Unaudited) and for      |     |
| the                period from October 6, 2004 (date of inception) to |     |
| March                31, 2008 (Unaudited)                             | 7        |
|                                                                  |     |
| Notes                to Financial Statements (Unaudited)              | 8        |

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|                                                                                                                                                                   |   | As of          |     | As of             |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------|----------|-----------------------------|--------|
|                                                                                                                                                                   |   | March 31, 2008 |     | December 31, 2007 |   |
|                                                                                                                                                                   |   | (Unaudited)         |     | (Audited)              |   |
| ASSETS                                                                                                                                                                 |   |                     |     |                        |   |   |   |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| Current                assets                                                                                                                                          |   |                     |     |                        |   |   |   |
| Cash                                                                                                                                                                   |   | $                        | 8,593    |                        | $      | 19,023 |   |
| Total                current assets                                                                                                                                    |   |                     | 8,593    |                        |   | 19,023 |   |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| Total                assets                                                                                                                                            |   | $                        | 8,593    |                        | $      | 19,023 |   |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' DEFICIT                                                                                                                   |   |                     |     |                        |   |   |   |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| Current                liabilities                                                                                                                                     |   |                     |     |                        |   |   |   |
| Accrued                interest payable                                                                                                                                |   | $                        | 7,842    |                        | $      | 6,503 |   |
| Total                current liabilities                                                                                                                               |   |                     | 7,842    |                        |   | 6,503 |   |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| Long                term liabilities                                                                                                                                   |   |                     |     |                        |   |   |   |
| Convertible                debt                                                                                                                                        |   |                     | 100,000  |                        |   | 100,000 |   |
| Total                long term liabilities                                                                                                                             |   |                     | 100,000  |                        |   | 100,000 |   |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| Total                liabilities                                                                                                                                       |   |                     | 107,842  |                        |   | 106,503 |   |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| Stockholders'                deficit                                                                                                                                   |   |                     |     |                        |   |   |   |
| Common                stock; $.001 par value; 75,000,000 shares authorized, 3,150,000 shares                issued and outstanding as of March                31, 2008 |   |                     | 3,150    |                        |   | 3,150 |   |
| Additional                paid-in capital                                                                                                                              |   |                     | 74,850   |                        |   | 74,850 |   |
| Deficit                accumulated during the development stage                                                                                                        |   |                     | (182,523 | )                           |   | (170,754 | ) |
| Foreign                currency translation adjustment                                                                                                                 |   |                     | 5,274    |                        |   | 5,274 |   |
| Total                stockholders' deficit                                                                                                                             |   |                     | (99,249  | )                           |   | (87,480 | ) |
|                                                                                                                                                                   |   |                     |     |                        |   |   |   |
| Total                liabilities and stockholders' deficit                                                                                                             |   | $                        | 8,593    |                        | $      | 19,023 |   |

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INTERNATIONAL      CELLULAR ACCESSORIES

|                                                            |   |                      |      |                      |   | From inception    |   |
|-----------------------------------------------------------------|--------|---------------------------|-----------|---------------------------|--------|-----------------------------|--------|
|                                                            |   | January 1, 2008 |      | January 1, 2007 |   | (October 6, 2004) |   |
|                                                            |   | through                   |      | through                   |   | through                     |   |
|                                                            |   | March 31, 2008  |      | March 31, 2007  |   | March 31, 2008    |   |
|                                                            |   | (Unaudited)          |      | (Unaudited)               |   | (Unaudited)                 |   |
|                                                            |   |                      |      |                      |   |                        |   |
| Revenue                                                         |   | $                         | —   |                      | $      | —                     |   | $ | 7,684 |   |
| Cost                of goods sold                               |   |                      | -         |                      |   | -                           |   |   | 3,812 |   |
| Gross                profit                                     |   |                      | -         |                      |   | -                           |   |   | 3,872 |   |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Operating                expenses                               |   |                      |      |                      |   |                        |   |   |   |   |
| Professional                fees                                |   |                      | 9,321     |                      |   | 5,564                       |   |   | 142,298 |   |
| Stock                based services                             |   |                      | -         |                      |   |                        |   |   | 23,000 |   |
| General                and administrative                       |   |                      | 1,158     |                      |   | 128                         |   |   | 14,573 |   |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Total                operating expenses                         |   |                      | 10,479    |                      |   | 5,692                       |   |   | 179,871 |   |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Loss                from operations                             |   |                      | (10,479   | )                         |   | (5,692                      | )      |   | (175,999 | ) |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Other                income (expense):                          |   |                      |      |                      |   |                        |   |   |   |   |
| Interest                expense                                 |   |                      | (1,339    | )                         |   | (827                        | )      |   | (7,842 | ) |
| Interest                income                                  |   |                      | 49        |                      |   | 47                          |   |   | 1,318 |   |
| Total                other (expense)                            |   |                      | (1,290    | )                         |   | (781                        | )      |   | (6,524 | ) |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Net                loss                                         |   | $                         | (11,769   | )                         | $      | (6,473                      | )      | $ | (182,523 | ) |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Other                comprehensive income, net of tax:          |   |                      |      |                      |   |                        |   |   |   |   |
| Foreign                currency translation adjustment          |   |                      | -         |                      |   | -                           |   |   | 5,274 |   |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Comprehensive                loss                               |   | $                         | (11,769   | )                         | $      | (6,473                      | )      | $ | (177,249 | ) |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Basic                loss per common share                      |   | $                         | (0.00     | )                         | $      | (0.00                       | )      |   |   |   |
|                                                            |   |                      |      |                      |   |                        |   |   |   |   |
| Basic                weighted average common shares outstanding |   |                      | 3,150,000 |                      |   | 3,150,000                   |   |   |   |   |

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INTERNATIONAL      CELLULAR ACCESSORIES

|                                                                                                      |   |                      |         |                      |   | From Inception         |   |
|-----------------------------------------------------------------------------------------------------------|--------|---------------------------|--------------|---------------------------|--------|-----------------------------|--------|
|                                                                                                      |   | January 1, 2008 |         | January 1, 2007 |   | (October 6, 2004) |   |
|                                                                                                      |   | through                   |         | through                   |   | through                     |   |
|                                                                                                      |   | March 31, 2008  |         | March 31, 2007  |   | March 31, 2008    |   |
|                                                                                                      |   | (Unaudited)               |         | (Unaudited)               |   | (Unaudited)                 |   |
| Cash flows from operating activities:                                                 |   |                      |         |                      |   |                        |   |   |   |   |
| Net                loss                                                                                   |   | $                         | (11,769      | )                         | $      | (6,473                      | )      | $ | (182,523 | ) |
| Adjustments                to reconcile net loss to net cash used by operating                activities: |   |                      |         |                      |   |                        |   |   |   |   |
| Stock                based services                                                                       |   |                      | -            |                      |   | -                           |   |   | 23,000 |   |
| Changes                in operating assets and liabilities:                                               |   |                      |         |                      |   |                        |   |   |   |   |
| Increase                in accrued interest payable                                                       |   |                      | 1,339        |                      |   | 827                         |   |   | 7,842 |   |
|                                                                                                      |   |                      |    |                      |   |                   |   |   |    |   |
| Net                cash used by operating activities                                                      |   |                      | (10,430      | )                         |   | (5,645                      | )      |   | (151,681 | ) |
|                                                                                                      |   |                      |         |                      |   |                        |   |   |   |   |
| Cash                flows from financing activities:                                                      |   |                      |         |                      |   |                        |   |   |   |   |
| Proceeds                from issuance of common stock                                                     |   |                      | -            |                      |   | -                           |   |   | 55,000 |   |
| Proceeds                from issuance of convertible debt                                                 |   |                      | -            |                      |   | -                           |   |   | 100,000 |   |
| Net                cash provided by financing activities                                                  |   |                      | -            |                      |   | -                           |   |   | 155,000 |   |
|                                                                                                      |   |                      |         |                      |   |                        |   |   |   |   |
| Net                increase (decrease) in cash                                                            |   |                      | (10,430      | )                         |   | (5,645                      | )      |   | 8,592 |   |
| Effect                of foreign currency translation                                                     |   |                      | -            |                      |   | -                           |   |   | 5,274 |   |
| Cash,                beginning of period                                                                  |   |                      | 19,023       |                      |   | 13,408                      |   |   | — |   |
|                                                                                                      |   |                      |         |                      |   |                        |   |   |   |   |
| Cash,                end of period                                                                        |   | $                         | 8,593        |                      | $      | 7,763                       |   | $ | 13,866 |   |
|                                                                                                      |   |                      |         |                      |   |                        |   |   |   |   |
| Supplementary                cash flow information:                                                       |   |                      |         |                      |   |                        |   |   |   |   |
| Cash                payments for income taxes                                                             |   | $                         | —      |                      | $      | —                     |   | $ | — |   |
| Cash                payments for interest                                                                 |   | $                         | —      |                      | $      | —                     |   | $ | — |   |

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*Noncontrolling      Interests in Consolidated Financial Statements*
*an      amendment of ARB No. 51*

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| **ITEM              2.** | **MANAGEMENT’S                DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF                OPERATIONS** |
|--------------------------|-------------------------------------------------------------------------------------------------------------------------------|

**Results      of Operations**

**Liquidity      and Capital Resources**

**Plan      of Operation**

**ITEM      3.**
**QUANTITATIVE      AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

**ITEM      4T.**
**CONTROLS      AND PROCEDURES **

*Evaluation      of Disclosure Controls and Procedures.*

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*Changes      in Internal Control over Financial Reporting*

**PART      II – OTHER INFORMATION**

**ITEM      1.**
**LEGAL      PROCEEDINGS**

**ITEM      1A.**
**RISK      FACTORS**

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

**ITEM      3.**
**DEFAULT      UPON SECURITIES**

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

**ITEM      5.**
**OTHER      INFORMATION**

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**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:                May 1, 2008 | By:                                               | /s/                Clifford Chapman |
|                              |                                              | Clifford                Chapman |
|                              |                                              | President,                Chief Executive and |
|                              |                                              | Accounting                Officer |

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