**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**

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| **Nevada**                                                                                  |   | **20-1719023**                                  |
|---------------------------------------------------------------------------------------------|--------|-------------------------------------------------|
| (State                or other jurisdiction ofincorporation                or organization) |   | (IRS                Employer IdentificationNo.) |

**10      Warren Avenue, Spring Lake, New Jersey 07762**

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**(703)      622-6210**

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**INTERNATIONAL      CELLULAR ACCESSORIES**

**JUNE      30, 2007 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                                           | 13       |
|                   |                                                                       |     |
| Item                3. | Controls                and Procedures                                     | 13       |
|                   |                                                                       |     |
|                   | PART                II - OTHER INFORMATION                                 |     |
|                   |                                                                       |     |
| Item                2. | Unregistered                Sales of Equity Securities and Use of Proceeds | 14       |
|                   |                                                                       |     |
| Item                5. | Other                Information                                           | 14       |
|                   |                                                                       |     |
| 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 June 30, 2007 (Unaudited) and December 31, 2006                  (Audited)                                                                                                                                                                                            | 5        |
|                                                                                                                                                                                                                                                                                                             |     |
| Statements                  of Operations for the three and six months ended June 30, 2007 and                  2006 (Unaudited) and for     the period from October                  6, 2004 (date of inception) to     June 30, 2007                  (Unaudited) | 6        |
|                                                                                                                                                                                                                                                                                                             |     |
| Statements                  of Cash Flows for the six months ended June 30, 2007 and 2006                  (Unaudited) and for     the period from October 6,                  2004 (date of inception) to     June 30, 2007                  (Unaudited)           | 7        |
|                                                                                                                                                                                                                                                                                                             |     |
| Notes                  to Financial Statements (Unaudited)                                                                                                                                                                                                                                                       | 8        |

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INTERNATIONAL      CELLULAR ACCESSORIES

|                                                                                                                                                   |   | (Unaudited)As ofJune 30, 2007 |     | (Audited)As ofDecember 31, 2006 |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------|----------|------------------------------------------------|--------|
| ASSETS                                                                                                                                                 |   |                                         |     |                                           |   |
|                                                                                                                                                   |   |                                         |     |                                           |   |
| Current                assets                                                                                                                          |   |                                         |     |                                           |   |
| Cash                                                                                                                                                   |   | $                                            | 27,513   |                                           | $      | 13,408 |   |
| Total                assets                                                                                                                            |   | $                                            | 27,513   |                                           | $      | 13,408 |   |
|                                                                                                                                                   |   |                                         |     |                                           |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' DEFICIT                                                                                                   |   |                                         |     |                                           |   |   |   |
|                                                                                                                                                   |   |                                         |     |                                           |   |   |   |
| Current                liabilities                                                                                                                     |   |                                         |     |                                           |   |   |   |
| Sales                tax payable                                                                                                                       |   | $                                            | —  |                                           | $      | — |   |
| Accrued                interest payable                                                                                                                |   |                                         | 3,930    |                                           | $      | 2,089 |   |
| Total                current liabilities                                                                                                               |   |                                         | 3,930    |                                           |   | 2,089 |   |
|                                                                                                                                                   |   |                                         |     |                                           |   |   |   |
| Long                Term Liabilities                                                                                                                   |   |                                         |     |                                           |   |   |   |
| Convertible                Debt                                                                                                                        |   |                                         | 100,000  |                                           |   | 65,000 |   |
| Total                long term liabilities                                                                                                             |   |                                         | 100,000  |                                           |   | 65,000 |   |
| Total                liabilities                                                                                                                       |   |                                         | 103,930  |                                           |   | 67,089 |   |
|                                                                                                                                                   |   |                                         |     |                                           |   |   |   |
| Stockholders'                deficit                                                                                                                   |   |                                         |     |                                           |   |   |   |
| Common                stock; $.001 par value; 75,000,000 shares authorized, 3,150,000 shares                issued and outstanding as of June 30, 2007 |   |                                         | 3,150    |                                           |   | 3,150 |   |
| Additional                paid-in capital                                                                                                              |   |                                         | 74,850   |                                           |   | 74,850 |   |
| Accumulated                deficit                                                                                                                     |   |                                         | (159,690 | )                                              |   | (136,955 | ) |
| Accumulated                other comprehensive income                                                                                                  |   |                                         | 5,274    |                                           |   | 5,274 |   |
| Total                stockholders' deficit                                                                                                             |   |                                         | (76,416  | )                                              |   | (53,681 | ) |
|                                                                                                                                                   |   |                                         |          |                                           |   |  |   |
| Total                liabilities and stockholders' deficit                                                                                             |   | $                                            | 27,513   |                                           | $      | 13,408 |   |

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|                                                                     |   | (Unaudited) April 1, 2007 through June 30, 2007 |      | (Unaudited) April 1, 2006 through June 30, 2006 |   | (Unaudited) January 1, 2007 through June 30, 2007 |   | (Unaudited) January 1, 2006 through June 30, 2006 |      | (Unaudited) Period from October 6, 2004 (Date of inception) through June 30, 2007 |   |
|--------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------|-----------|------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|-----------|-----------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |
| Revenue                                                                  |   | $                                                                                  | —   |                                                                               | $      | —                                                                              |   | $                                                                                    | —   |                                                                                                                                          | $      | — |   | $ | 7,684 |   |
| Cost                of goods sold                                        |   |                                                                               | —   |                                                                               |   | —                                                                              |   |                                                                                 | —   |                                                                                                                                          |   | — |   |   | 3,812 |   |
| Gross                profit                                              |   |                                                                               | —   |                                                                               |   | —                                                                              |   |                                                                                 | —   |                                                                                                                                          |   | — |   |   | 3,872 |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Operating                expenses                                        |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Professional                fees                                         |   |                                                                               | 14,780    |                                                                               |   | 19,087                                                                               |   |                                                                                 | 20,344    |                                                                                                                                          |   | 23,982 |   |   | 125,172 |   |
| Stock                based services                                      |   |                                                                               | -         |                                                                               |   | 23,000                                                                               |   |                                                                                 | —   |                                                                                                                                          |   | 23,000 |   |   | 23,000 |   |
| General                and administrative                                |   |                                                                               | 536       |                                                                               |   | 787                                                                                  |   |                                                                                 | 664       |                                                                                                                                          |   | 1,517 |   |   | 12,497 |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Total                operating expenses                                  |   |                                                                               | 15,316    |                                                                               |   | 42,874                                                                               |   |                                                                                 | 21,008    |                                                                                                                                          |   | 48,499 |   |   | 160,669 |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Loss                from operations                                      |   |                                                                               | (15,316   | )                                                                                  |   | (42,874                                                                              | )      |                                                                                 | (21,008   | )                                                                                                                                             |   | (48,499 | ) |   | (156,797 | ) |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Other                income (expenses):                                  |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Interest                expense                                          |   |                                                                               | (1,014    | )                                                                                  |   | (451                                                                                 | )      |                                                                                 | (1,841    | )                                                                                                                                             |   | (451 | ) |   | (3,930 | ) |
| Interest                income                                           |   |                                                                               | 67        |                                                                               |   | 341                                                                                  |   |                                                                                 | 114       |                                                                                                                                          |   | 341 |   |   | 1,037 |   |
| Total                other income (expenses)                             |   |                                                                               | (947      | )                                                                                  |   | (110                                                                                 | )      |                                                                                 | (1,727    | )                                                                                                                                             |   | (110 | ) |   | (2,893 | ) |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Loss                before provision for income taxes                    |   |                                                                               | (16,263   | )                                                                                  |   | (42,984                                                                              | )      |                                                                                 | (22,735   | )                                                                                                                                             |   | (48,609 | ) |   | (159,690 | ) |
| Provision                for income taxes                                |   |                                                                               | —   |                                                                               |   | —                                                                              |   |                                                                                 | —   |                                                                                                                                          |   | — |   |   | — |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Net                loss                                                  |   | $                                                                                  | (16,263   | )                                                                                  | $      | (42,984                                                                              | )      | $                                                                                    | (22,735   | )                                                                                                                                             | $      | (48,609 | ) | $ | (159,690 | ) |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Other                comprehensive income, net of tax:                   |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Foreign                currency translation adjustment                   |   |                                                                               | —   |                                                                               |   | 2,076                                                                                |   |                                                                                 | —   |                                                                                                                                          |   | 1,966 |   |   | 5,274 |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Other                comprehensive income                                |   | $                                                                                  | —   |                                                                               | $      | 2,076                                                                                |   | $                                                                                    | —   |                                                                                                                                          | $      | 1,966 |   | $ | 5,274 |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Comprehensive                income                                      |   | $                                                                                  | (16,263   | )                                                                                  | $      | (40,908                                                                              | )      | $                                                                                    | (22,735   | )                                                                                                                                             | $      | (46,643 | ) | $ | (154,416 | ) |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Basic                loss per common share                               |   | $                                                                                  | (0.01     | )                                                                                  | $      | (0.01                                                                                | )      | $                                                                                    | (0.01     | )                                                                                                                                             | $      | (0.02 | ) | $ | (0.07 | ) |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Diluted                loss per common share                             |   | $                                                                                  | (0.01     | )                                                                                  | $      | (0.01                                                                                | )      | $                                                                                    | (0.01     | )                                                                                                                                             | $      | (0.02 | ) | $ | (0.06 | ) |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Basic                  weighted average common shares outstanding   |   |                                                                               | 3,150,000 |                                                                               |   | 3,150,000                                                                            |   |                                                                                 | 3,150,000 |                                                                                                                                          |   | 2,575,000 |   |   | 2,354,545 |   |
|                                                                     |   |                                                                               |      |                                                                               |   |                                                                                 |   |                                                                                 |      |                                                                                                                                          |   |   |   |   |   |   |
| Diluted                  weighted average common shares outstanding |   |                                                                               | 3,215,000 |                                                                               |   | 3,215,000                                                                            |   |                                                                                 | 3,215,000 |                                                                                                                                          |   | 2,640,000 |   |   | 2,390,000 |   |

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|                                                                                                               |   | (Unaudited) January 1, 2007 through June 30, 2007 |    | (Unaudited) January 1, 2006 through June 30, 2006 |   | (Unaudited) Period from October 6, 2004 (Date of inception) through June 30, 2007 |   |
|--------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|---------|--------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Cash                flows from operating activities:                                                               |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |
| Net                loss                                                                                            |   | $                                                                                    | (22,735 | )                                                                                    | $      | (48,609                                                                                                                                       | )      | $ | (159,690 | ) |
| Adjustments                  to reconcile net loss to net cash used by operating                  activities: |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| Other                comprehensive income                                                                          |   |                                                                                 | — |                                                                                 |   | 1,967                                                                                                                                         |   |   | 5,274 |   |
| Stock                based services                                                                                |   |                                                                                 | — |                                                                                 |   | 23,000                                                                                                                                        |   |   | 23,000 |   |
| Changes                in operating assets and liabilities:                                                        |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| Increase                in prepaid expenses                                                                        |   |                                                                                 | — |                                                                                 |   | (29,184                                                                                                                                       | )      |   | — |   |
| Increase                in accounts payable and accrued liabilities                                                |   |                                                                                 | 1,841   |                                                                                 |   | 2,229                                                                                                                                         |   |   | 3,930 |   |
|                                                                                                               |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| Net                cash used by operating activities                                                               |   |                                                                                 | (20,895 | )                                                                                    |   | (50,597                                                                                                                                       | )      |   | (127,487 | ) |
|                                                                                                               |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| 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                                                              |   |                                                                                 | — |                                                                                 |   | —                                                                                                                                       |   |   | 55,000 |   |
| Proceeds                from issuance of convertible debt                                                          |   |                                                                                 | 35,000  |                                                                                 |   | 65,000                                                                                                                                        |   |   | 100,000 |   |
| Net                cash provided by financing activities                                                           |   |                                                                                 | 35,000  |                                                                                 |   | 65,000                                                                                                                                        |   |   | 155,000 |   |
|                                                                                                               |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| Net                increase (decrease) in cash                                                                     |   |                                                                                 | 14,105  |                                                                                 |   | 14,403                                                                                                                                        |   |   | 27,513 |   |
|                                                                                                               |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| Cash,                beginning of period                                                                           |   |                                                                                 | 13,408  |                                                                                 |   | 47,652                                                                                                                                        |   |   | -- |   |
|                                                                                                               |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| Cash,                end of period                                                                                 |   | $                                                                                    | 27,513  |                                                                                 | $      | 62,055                                                                                                                                        |   | $ | 27,513 |   |
| Supplementary                cash flow information:                                                                |   |                                                                                 |    |                                                                                 |   |                                                                                                                                          |   |   |   |   |
| Cash                payments for income taxes                                                                      |   | $                                                                                    | — |                                                                                 | $      | —                                                                                                                                       |   | $ | — |   |
| Cash                payments for interest                                                                          |   | $                                                                                    | — |                                                                                 | $      | —                                                                                                                                       |   | $ | — |   |

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NOTES        TO        FINANCIAL STATEMENTS

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NOTES          TO          FINANCIAL STATEMENTS

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NOTES        TO        FINANCIAL STATEMENTS

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NOTES        TO        FINANCIAL STATEMENTS

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NOTES        TO        FINANCIAL STATEMENTS

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**PART      II – OTHER      INFORMATION**

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

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

| (a)    | 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: August              9, 2007 | By:                                                                                   | /s/ Clifford                Chapman |
|                                    | Clifford                Chapman                                                                 |
|                                    | President,                Chief                Executive andAccounting                  Officer |

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