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

                                   FORM 10-QSB

                 Quarterly Report Under Section 13 or 15 (d) of
                         Securities Exchange Act of 1934


                     For the Period ended September 30, 2005

                        Commission File Number 333-123092


                       INTERNATIONAL CELLULAR ACCESSORIES
                 (Name of small business issuer in its charter)


        Nevada                        5065                     20-1719023
(State of incorporation)      (Primary SIC Number)      (IRS Employer ID Number)


                              48055 Yale Road, RR32
                         Chilliwack, BC, Canada V2P 6H4
                                 (604) 997-1824
          (Address and telephone number of principal executive offices)

                                   Rachel Wosk
                              48055 Yale Road, RR32
                         Chilliwack, BC, Canada V2P 6H4
                     Phone(604) 997-1824 Fax: (604) 792-0883
            (Name, address and telephone number of agent for service)

Check whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding
12 months (or for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90 days. Yes [X] No [ ]

There were 2,000,000 shares of Common Stock outstanding as of September 30,
2005.
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSORIES
                         (A DEVELOPMENT STAGE COMPANY)
                                 BALANCE SHEET
                               (In U.S. Dollars)

<TABLE>
<CAPTION>
                                                                        (Unaudited)           (Audited)
                                                                           As of                As of
                                                                    September 30, 2005    December 31, 2004
                                                                    ------------------    -----------------
<S>                                                                      <C>                  <C>
                                     ASSETS

Current assets
  Cash                                                                   $ 40,052             $  4,643
  Inventory                                                                 3,671                   --
  GST credit                                                                  317                   --
                                                                         --------             --------
      Total current assets                                                 44,039                4,643

Total assets                                                             $ 44,039             $  4,643
                                                                         ========             ========

                      LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
  Accounts payable                                                       $     --             $     --
                                                                         --------             --------
      Total current liabilities                                                --                   --
                                                                         --------             --------

Total liabilities                                                              --                   --

Stockholders' equity
  Common stock; $.001 par value; 75,000,000 shares
   authorized, 2,000,000 and 1,000,000 shares issued and
   outstanding as of September 30, 2005 and December 31, 2004               2,000                1,000
  Additional paid-in capital                                               53,000                4,000
  Accumulated deficit                                                     (13,684)                (181)
  Accumulated other comprehensive income                                    2,723                 (176)
                                                                         --------             --------
      Total stockholders' equity                                           44,039                4,643
                                                                         --------             --------

Total liabilities and stockholders' equity                               $ 44,039             $  4,643
                                                                         ========             ========
</TABLE>

                 See Accompanying Notes to Financial Statements

                                       1
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSORIES
                         (A DEVELOPMENT STAGE COMPANY)
                            STATEMENT OF OPERATIONS
                               (In U.S. Dollars)

<TABLE>
<CAPTION>
                                                                                                    (Unaudited)
                                                                                                    Period from
                                                     (Unaudited)             (Unaudited)          October 6, 2004
                                                    For the three           For the nine         (Date of inception)
                                                    months ended            months ended              through
                                                 September 30, 2005      September 30, 2005      September 30, 2005
                                                 ------------------      ------------------      ------------------
<S>                                                  <C>                     <C>                     <C>
Revenue                                              $       341             $       341             $       341
Cost of goods sold                                           293                     293                     293
                                                     -----------             -----------             -----------
      Gross profit                                            48                      48                      48

Operating expenses
  Professional fees                                        1,329                   6,250                   2,362
  General and administrative                               5,527                   5,097                  11,849
                                                     -----------             -----------             -----------
                                                                                                     -----------
      Total operating expenses                             6,856                  11,347                  14,211
                                                     -----------             -----------             -----------
                                                                                                     -----------
Loss from operations                                      (6,808)                (11,299)                (14,163)
                                                                                                     -----------
Loss before provision for income taxes                    (6,808)                (11,299)                (14,163)

Provision for income taxes                                    --                      --                      --
                                                     -----------             -----------             -----------

Net loss                                             $    (6,808)            $   (11,299)            $   (14,163)
                                                     -----------             -----------             -----------
Other comprehensive income, net of tax:
  Foreign currency translation adjustment                  2,440                     459                   2,723
                                                                                                     -----------
Other comprehensive income                           $     2,440             $       459             $     2,723
                                                     -----------             -----------             -----------

Comprehensive income                                 $    (4,368)            $   (10,840)            $   (11,440)
                                                     ===========             ===========             ===========

Basic and diluted loss per common share              $     (0.00)            $     (0.01)            $     (0.01)
                                                     ===========             ===========             ===========
Basic and diluted weighted average
 common shares outstanding                             2,000,000               1,340,659               1,197,222
                                                     ===========             ===========             ===========
</TABLE>

                 See Accompanying Notes to Financial Statements

                                       2
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSORIES
                         (A DEVELOPMENT STAGE COMPANY)
                            STATEMENT OF CASH FLOWS
                               (In U.S. Dollars)

<TABLE>
<CAPTION>
                                                                                      Period from
                                                                                    October 6, 2004
                                                            For the nine          (Date of inception)
                                                            months ended               through
                                                         September 30, 2005       September 30, 2005
                                                         ------------------       ------------------
<S>                                                           <C>                      <C>
Cash flows from operating activities:
  Net loss                                                    $(11,299)                $(11,480)
  Adjustments to reconcile net loss to                              --
   net cash used by operating activities:                           --
     Other comprehensive income                                    696                      520
  Changes in operating assets and liabilities:                      --
     GST credit                                                   (317)                    (317)
     Inventory                                                  (3,671)                  (3,671)
     Change in accounts payable                                     --                       --
                                                              --------                 --------
         Net cash used by operating activities                 (14,591)                 (14,948)

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
                                                              --------                 --------
         Net cash provided by financing activities              50,000                   55,000
                                                              --------                 --------

Net increase in cash                                            35,409                   40,052

Cash, beginning of period                                        4,643                       --
                                                              --------                 --------

Cash, end of period                                           $ 40,052                 $ 40,052
                                                              ========                 ========
Supplementary cash flow information:
   Cash payments for income taxes                             $     --                 $     --
                                                              ========                 ========
   Cash payments for interest                                 $     --                 $     --
                                                              ========                 ========
</TABLE>

          See Accompanying Notes to Consolidated Financial Statements

                                       3
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSORIES
                         (A DEVELOPMENT STAGE COMPANY)
                       STATEMENT OF STOCKHOLDERS' EQUITY
                               (In U.S. Dollars)

<TABLE>
<CAPTION>
                                                                                       Other
                                                     Common Stock      Additional   Comprehensive                  Total
                                                 -------------------     Paid-in       Income     Accumulated   Stockholders'
                                                 Shares       Amount     Capital       (Loss)      Deficit        Equity
                                                 ------       ------     -------      -------      -------        ------
<S>                                              <C>           <C>         <C>          <C>          <C>            <C>
Balance at October 6, 2004 (Date of inception)         --     $   --    $     --     $    --      $     --       $     --

Common Stock Issued for Cash                    1,000,000      1,000       4,000          --            --          5,000

Other comprehensive income
 Foreign currency translation adjustment             (176)        --        (176)

Net loss                                               --         --          --          --          (181)          (181)
                                               ----------     ------    --------     -------      --------       --------

Balance, December 31, 2004                      1,000,000     $1,000    $  4,000     $  (176)     $   (181)      $  4,643
                                               ==========     ======    ========     =======      ========       ========
Other comprehensive income
 Foreign currency translation adjustment              (20)        --         (20)

Net loss                                               --         --          --          --        (4,459)        (4,459)
                                               ----------     ------    --------     -------      --------       --------

Balance, March 31, 2005                         1,000,000     $1,000    $  4,000     $  (196)     $ (4,640)      $    164
                                               ==========     ======    ========     =======      ========       ========

Common Stock Issued for Cash                    1,000,000      1,000      49,000          --            --         50,000

Other comprehensive income
 Foreign currency translation adjustment              479         --         479

Net loss                                               --         --          --          --        (2,236)        (2,236)
                                               ----------     ------    --------     -------      --------       --------

Balance, June 30, 2005                          2,000,000     $2,000    $ 53,000     $   283      $ (6,876)      $ 48,407
                                               ==========     ======    ========     =======      ========       ========
Other comprehensive income
 Foreign currency translation adjustment            2,440         --       2,440

Net loss                                               --         --          --          --        (6,808)        (6,808)
                                               ----------     ------    --------     -------      --------       --------

Balance, September 30, 2005                     2,000,000     $2,000    $ 53,000     $ 2,723      $(13,684)      $ 44,039
                                               ==========     ======    ========     =======      ========       ========
</TABLE>

                 See Accompanying Notes to Financial Statements

                                       4
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSSORIES
                          (A DEVELOPMENT STAGE COMPANY)
                          NOTES TO FINANCIAL STATEMENTS


1. DESCRIPTION OF BUSINESS, HISTORY AND SUMMARY OF SIGNIFICANT POLICIES

Description of business and history - International Cellular Accessories, Nevada
corporation,  (hereinafter  referred  to  as  the  "Company"  or  "International
Cellular")  was  incorporated  in the State of Nevada on October  6,  2004.  The
company plans to be in the business of importing of new cellular accessories for
resale to both wholesalers and retailers across Canada firstly and, later on, to
the rest of North America.  These products,  such as aerials,  cell phone cases,
hands-free units, car chargers, etc., will be purchased from name brand supplies
and resold at  discounted  prices.  The company  also intends to handle lines of
generic  accessories  which it would  like to develop  under its own brand.  The
Company hopes to purchase these items in bulk, repackage and then sell the items
to the industry at discounted  prices.  The Company intends to develop a website
for the purpose of generating retail orders from the public at some point in the
future, although no work towards this website has been completed as of September
30, 2005.  The Company  operations  has been  limited to general  administrative
operations  and is  considered a development  stage  company in accordance  with
Statement of Financial Accounting Standards No. 7.

MANAGEMENT OF COMPANY - The company filed its articles of incorporation with the
Nevada Secretary of State on October 6, 2004,  indicating Rachel Cecile Wosk and
William Wosk as the incorporators.

The company  filed its initial  list of officers and  directors  with the Nevada
Secretary  of State on November 24, 2004,  indicating  it's  President is Rachel
Cecile Wosk and it's  Secretary and  Treasurer is Leah Wosk.  No directors  were
indicated on this filing.

GOING  CONCERN - The Company  incurred net losses of  approximately  $11,299 and
accumulated  other  comprehensive  income  gains of  $2,723  from the  period of
October 6, 2004 (Date of Inception) through September 30, 2005 and has commenced
its operations on a very limited basis,  however, it is still in the development
stages,  raising  substantial doubt about the Company's ability to continue as a
going concern.  The Company may seek  additional  sources of capital through the
issuance of debt or equity financing,  but there can be no assurance the Company
will be successful in accomplishing its objectives.

The  ability of the  Company to  continue  as a going  concern is  dependent  on
additional  sources  of  capital  and the  success of the  Company's  plan.  The
financial  statements do not include any adjustments  that might be necessary if
the Company is unable to continue as a going concern.

YEAR END - The Company's year end is December 31.

PRINCIPLES OF CONSOLIDATION - The consolidated  financial statements include the
accounts of the  Company  and its  subsidiaries.  All  significant  intercompany
transactions and balances have been eliminated.

USE OF ESTIMATES - The  preparation  of  consolidated  financial  statements  in
conformity with generally accepted accounting  principles requires management to
make estimates and  assumptions  that affect the reported  amounts of assets and
liabilities  and disclosure of contingent  assets and liabilities at the date of
the financial statements and the reported amounts of revenue and expenses during
the reporting period. Actual results could differ from those estimates.

PROPERTY  AND  EQUIPMENT  -  Property  and  equipment  are  stated  at cost less
accumulated   depreciation.   Depreciation   is  provided   principally  on  the
straight-line  method over the estimated  useful lives of the assets,  which are
generally 3 to 27 years. The amounts of depreciation  provided are sufficient to
charge the cost of the related assets to operations over their estimated  useful
lives.

                                       5
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSSORIES
                          (A DEVELOPMENT STAGE COMPANY)
                    NOTES TO FINANCIAL STATEMENTS (CONTINUED)


1. DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT POLICIES (continued)

The  Company  periodically  evaluates  whether  events  and  circumstances  have
occurred that may warrant  revision of the estimated useful life of fixed assets
or  whether  the  remaining  balance of fixed  assets  should be  evaluated  for
possible  impairment.  The Company uses an estimate of the related  undiscounted
cash  flows  over the  remaining  life of the fixed  assets in  measuring  their
recoverability.

INCOME  TAXES - The Company  accounts for its income  taxes in  accordance  with
Statement of Financial  Accounting Standards No. 109, which requires recognition
of deferred tax assets and liabilities for future tax consequences  attributable
to  differences  between the financial  statement  carrying  amounts of existing
assets and  liabilities  and their  respective  tax bases and tax  credit  carry
forwards.  Deferred tax assets and  liabilities  are measured  using enacted tax
rates expected to apply to taxable income in the years in which those  temporary
differences are expected to be recovered or settled.  The effect on deferred tax
assets and  liabilities  of a change in tax rates is recognized in operations in
the period that includes the enactment date.

Management feels the Company will have a net operating loss carryover to be used
for future years. Such losses may not be fully deductible due to the significant
amounts of non-cash  service  costs.  The Company  has  established  a valuation
allowance for the full tax benefit of the operating  loss  carryovers due to the
uncertainty regarding realization.

NET  LOSS  PER  COMMON  SHARE - The  Company  computes  net  loss  per  share in
accordance  with  SFAS No.  128,  Earnings  per Share  (SFAS  128) and SEC Staff
Accounting  Bulletin No. 98 (SAB 98).  Under the  provisions of SFAS 128 and SAB
98, basic net loss per share is computed by dividing  the net loss  available to
common  stockholders  for the period by the weighted average number of shares of
common stock outstanding  during the period. The calculation of diluted net loss
per share gives effect to common stock  equivalents;  however,  potential common
shares are excluded if their effect is antidilutive. For the period from October
6, 2004 (Date of Inception)  through September 30, 2005, no options and warrants
were excluded from the  computation of diluted  earnings per share because their
effect would be antidilutive.

COMPREHENSIVE  INCOME (LOSS) - The Company's  bank account is located in Canada,
with funds in Canadian dollars.  Foreign currency  translation gains were $2,723
for the period  ended  September  30, 2005.  See Note 7 regarding  comprehensive
income.

FOREIGN CURRENCY  TRANSLATION - The Company's functional currency is in Canadian
dollars as  substantially  all of the Company's  operations  are in Canada.  The
Company used the United States dollar as its reporting  currency for consistency
with  registrants  of the  Securities  and  Exchange  Commission  ("SEC") and in
accordance  with the SFAS No. 52 - "Foreign  Currency  Translation".  Assets and
liabilities  denominated  in a foreign  currency are  translated at the exchange
rate in  effect  at the  period  end and  capital  accounts  are  translated  at
historical rates.  Income statement accounts are translated at the average rates
of exchange prevailing during the period.  Translation  adjustments from the use
of  different  exchange  rates  from  period  to  period  are  included  in  the
comprehensive income account in stockholder's equity, if applicable.

Transactions  undertaken in currencies other than the functional currency of the
entity are  translated  using the exchange rate in effect as of the  transaction
date. Any exchange gains and losses are included in other items on the statement
of operations.

CONCENTRATION  OF  RISK - A  significant  amount  of the  Company's  assets  and
resources  are dependent on the  financial  support  (inclusive of free rent) of
Rachel Wosk. Should Rachel Wosk determine to no longer finance the operations of
the company, it may be unlikely for the company to continue.

                                       6
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSSORIES
                          (A DEVELOPMENT STAGE COMPANY)
                    NOTES TO FINANCIAL STATEMENTS (CONTINUED)


1. DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT POLICIES (continued)

REVENUE  RECOGNITION - The Company has no revenues to date from its  operations.
Once the revenue is generated, the company will recognize revenues as the orders
are finalized and shipped,  in accordance with the terms of our agreements.  The
cellular  accessories  are  expected  to be  delivered  within  a short  period,
generally  ranging from a few days to approximately  three weeks. An appropriate
deferral is made for direct costs related to sales in process, and no revenue is
recognized until shipment of the products has taken place.  Billings rendered in
advance of products  being  shipped,  as well as customer  deposits  received in
advance,  will be recorded as a current liability  included in deferred revenue.
We are  expecting to estimate  sale losses and returns,  if any, and provide for
such losses in the period they are determined and estimable. Once sales commence
we  will  also  determine  a  reasonable  allowance  for  refunds  based  on the
experience  we generate and should a high  likelihood  or  occurrence  of refund
requests take place. We do not believe that there are realistic  alternatives to
our revenue  recognition  policy given the short period of service  delivery and
the  requirement  to deliver  completed  products  to our  customers.  We do not
believe there is significant risk of recognizing  revenue  prematurely since our
sales process is standardized, the earnings process is short and no single order
is expected to account for a significant portion of our revenue.

INVENTORY  VALUATION  -  Inventories  are stated at the lower of cost or market,
cost being determined on the first in, first out (FIFO) basis.

ADVERTISING COSTS - The Company  recognizes  advertising  expenses in accordance
with Statement of Position 93-7 "Reporting on Advertising  Costs."  Accordingly,
the  Company  expenses  the  costs  of  producing  advertisements  at  the  time
production occurs, and expenses the costs of communicating advertisements in the
period in which the  advertising  space or  airtime  is used.  The  Company  has
recorded no  significant  advertising  costs for the period from January 1, 2005
through September 30, 2005.

LEGAL  PROCEDURES  - The  Company  is not aware of,  nor is it  involved  in any
pending legal proceedings.

NEW ACCOUNTING PRONOUNCEMENTS -

In November 2004, the FASB issued SFAS No. 151, Inventory Costs, an amendment of
ARB No. 43,  Chapter 4. SFAS No. 151 amends the guidance in ARB No. 43,  Chapter
4, Inventory  Pricing,  to clarify the  accounting for abnormal  amounts of idle
facility expense,  freight, handing costs, and spoilage. This statement requires
that those items be recognized as current period  charges  regardless of whether
they meet the  criterion of "so abnormal"  which was the criterion  specified in
ARB No. 43. In  addition,  this  Statement  requires  that  allocation  of fixed
production  overheads to the cost of production  be based on normal  capacity of
the  production  facilities.  This  pronouncement  is effective  for the Company
beginning  October 1,  2005.  The  Company  has not yet  assessed  the impact on
adopting this new standard.

In  December  2004,  the FASB issued SFAS No. 123  (revised  2004).  Share-Based
Payment,  which  is a  revision  of SFAS No.  123,  Accounting  for  Stock-Based
Compensation.  SFAS No. 123(R)  supersedes  APB Opinion No. 25,  Accounting  for
Stock  Issued to  Employees,  and amends SFAS No. 95,  Statement  of Cash Flows.
Generally,  the approach in SFAS No. 123(R) is similar to the approach described
in SFAS No. 123. However,  SFAS No. 123(R) requires all share-based  payments to
employees,  including grants of employee stock options,  to be recognized in the
income  statement based on their fair values.  Pro forma disclosure is no longer
an alternative.  The new standard will be effective for the Company in the first
interim or annual  reporting  period  beginning  after  December 15,  2005.  The
Company expects the adoption of this standard will have a material impact on its
financial statements.

In December  2004,  the FASB issued SFAS No.  153,  "Exchanges  of  Non-monetary
Assets,  an amendment of APB Opinion No. 29 "effective  for  non-monetary  asset
exchanges  occurring in the fiscal year beginning  January 1, 2006. SFAS No. 153
requires  that  exchanges of  productive  assets be accounted  for at fair value
unless fair value  cannot be  reasonably  determined  or the  transaction  lacks
commercial substance.  SFAS No. 153 is not expected to have a material effect on
the company's Consolidated Financial Statements.

                                       7
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSSORIES
                          (A DEVELOPMENT STAGE COMPANY)
                    NOTES TO FINANCIAL STATEMENTS (CONTINUED)


1. DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT POLICIES (continued)

In May 2005, the FASB issued SFAS 154, "Accounting Changes and Error Corrections
- a  Replacement  of APB  Opinion  No. 20 and FASB  Statement  No. 3".  SFAS 154
requires  retrospective  application  to prior period  financial  statements  of
changes in accounting principle,  unless it is impracticable to determine either
the  period-specific  effects or the cumulative  effect of the change.  SFAS 154
also  redefines  "restatement"  as the revising of previously  issued  financial
statements to reflect the  correction of an error.  This  statement is effective
for accounting  changes and corrections of errors made in fiscal years beginning
after  December 15, 2005. The Company does not believe that the adoption of SFAS
154 will have a significant impact on the financial statements.

2. PROPERTY AND EQUIPMENT

As of  September  30,  2005,  the  Company  does  not  own any  property  and/or
equipment.

3. STOCKHOLDER'S EQUITY

The  Company  has  75,000,000   shares   authorized  and  2,000,000  issued  and
outstanding  as of September 30, 2005.  The issued and  outstanding  shares were
issued as follows:

500,000  common  shares were issued to Leah Wosk on October 29, 2004 for the sum
of $2,500 in cash.

500,000  common shares were issued to Rachel Cecile Wosk on October 29, 2004 for
the sum of $2,500 in cash.

1,000,000  common  shares  were issued to 30  investors  in the  Company's  SB-2
offering for the aggregate sum of $50,000 in cash. The Regulation  SB-2 offering
was declared effective by the Securities and Exchange Commission on May 27, 2005
and completed in June 2005.

4. RELATED PARTY TRANSACTIONS

The Company  currently  uses the home of Rachel Wosk, an officer and director of
the Company, on a rent-free basis for administrative  purposes and in the future
will use it for storage purposes as well. There is no written lease agreement or
other material terms or arrangements relating to said arrangement.

As of September 30, 2005,  there are no related party  transactions  between the
Company  and any  officers,  other  than those  mentioned  above and in Note 3 -
Stockholder's Equity.

5. STOCK OPTIONS

As of  September  30,  2005,  the  Company  does  not  have  any  stock  options
outstanding,  nor does it have any written or verbal agreements for the issuance
or distribution of stock options at any point in the future.

6. COMPREHENSIVE INCOME

The Company's bank account is located in Canada, with funds in Canadian dollars,
while the  financial  statements  are prepared in US Dollars.  Foreign  currency
translation  gains were $2,723 for the period  ended  September  30,  2005.  The
before-tax amount and after-tax amount are the same for the Company. The Company
maintained an account balance of  CDN$46,568.06 at September 30, 2005, while the
exchange  rate  was  $0.8601,  thus  the  equivalent  amount  in US  Dollars  is
$40,051.66.

                                       8
<PAGE>
                       INTERNATIONAL CELLULAR ACCESSSORIES
                          (A DEVELOPMENT STAGE COMPANY)
                    NOTES TO FINANCIAL STATEMENTS (CONTINUED)


7. LITIGATION

As of  September  30,  2005,  the Company is not aware of any current or pending
litigation which may affect the Company's operations.

8. SUBSEQUENT EVENTS

There have been no subsequent events after the end of the period,  September 30,
2005, which are material to operations.

                                       9
<PAGE>
ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

RESULTS OF OPERATIONS

We are still in our development stage and have generated minimal revenues to
date.

We incurred operating expenses of $6,856 and $11,347 for the three month and
nine month periods ended September 30, 2005. These expenses consisted of general
operating expenses incurred in connection with the day to day operation of our
business and the preparation and filing of our periodic reports.

Our net loss for the three and nine months ended September 30, 2005 was $6,808
and $11,299, respectively. Since we have only been incorporated since October 6,
2004, no comparisons are included in this report to previous years.

Cash provided by financing activities for the three and nine months ended
September 30, 2005 was $50,000, resulting from the sale of our common stock in
an initial public offering, which was completed on June 30, 2005.

Our auditors have expressed their doubt about our ability to continue as a going
concern unless we are able to generate profitable operations.

LIQUIDITY AND CAPITAL RESOURCES

We expect our current cash in the bank of $40,052 at September 30, 2005 to
satisfy our cash requirements until we are able to generate sufficient revenues
to support operations. We expect to be able to satisfy our cash requirements for
at least the next nine months without having to raise additional funds or seek
bank loans. After that nine month period, if we have not yet generated revenues
sufficient to sustain business operations, we may have to raise additional
monies through sales of our equity securities or through loans from banks or
third parties to continue our business plans, however no such plans are
currently anticipated.

OFF-BALANCE SHEET ARRANGEMENTS

We have no off-balance sheet arrangements.

PROPOSED MILESTONES TO IMPLEMENT BUSINESS OPERATIONS

The following milestones are based on estimates derived from research and
marketing data accumulated by our directors. They are estimates only. The amount
of initial inventory, working capital requirements and the other projected
milestones are approximations only and subject to adjustment based on costs and
needs. Our 12 month budget is based on minimum operations which will be
completely funded by the $50,000 (net of $45,000) raised through our initial
public offering which was completed on June 30, 2005. If we begin to generate
profits we will increase our sales activity accordingly. Our sales began in
September and we estimate they will reach a level to sustain daily operations by
February 2006. Because our business is order-driven, our revenue requirements
will be reviewed and adjusted based on sales. The costs associated with

                                       10
<PAGE>
operating as a public company are included in our budget, management will be
responsible for the preparation of the required documents to keep the costs to a
minimum.

COMPLETED MILESTONES:

MAY/JUNE 2005
We put together our database of potential customers. This included assembling
phone and fax numbers, email addresses, and mailing addresses of Rachel Wosk's
personal contacts that she has accumulated over the years and expanded to
include all other potential retail and wholesale clients.

JULY/AUGUST 2005
We purchased a labeling machine and computer system, and Rachel Wosk assembled
the database. We began placing orders for our initial inventory to be delivered
in October and November. The initial orders were for $4,000. We also ordered
packaging supplies for products that do not come prepackaged. Our initial order
for packaging materials was for 2,000 units.

SEPTEMBER 2005
We designed and printed our promotional flyers with opening specials.

SEPTEMBER/OCTOBER 2005
We distributed our promotional flyers specifically targeting our retail clients
in the run up to the Christmas holiday shopping season. We had planned to attend
and display our products at the Network Cellular Show organized by TELUS
Corporation in Vancouver, BC, however a strike caused the cancellation of the
show.

FUTURE MILESTONES:

NOVEMBER/EARLY DECEMBER 2005
We will put together a final promotional blitz to drum up last minute sales
prior to the end of the Christmas shopping season. Rachel Wosk will be
responsible for generating any last minute sales orders. The initial printing
run will be for 500 pieces at an estimated cost of $4.00 per catalogue. We will
purchase a magnetic code machine and shelving and racking for our inventory. Our
initial catalogue will be designed and printed.

JANUARY 2006
We will design and launch our website while simultaneously mailing promotional
flyers with specials on both OEM and generic products.

FEBRUARY 2006
We anticipate our sales will have reached a level that will sustain our business
operations and allow us to begin hiring employees as necessary and compensate
our officers and directors for their time. At this time we have no agreements or
understandings regarding the amount of compensation for the officers and
directors participation.

CRITICAL ACCOUNTING POLICIES

The un-audited financial statements as of September 30, 2005 included herein
have been prepared without audit pursuant to the rules and regulations of the
U.S. Securities and Exchange Commission. Certain information and footnote

                                       11
<PAGE>
disclosures normally included in financial statements prepared in accordance
with general accepted accounting procedures have been condensed or omitted
pursuant to such rules and regulations. In the opinion of management, all
adjustments (consisting of normal recurring accruals) considered necessary for a
fair presentation have been included. It is suggested that these financial
statements be read in conjunction with our December 31, 2004 audited financial
statements and notes thereto, which can be found in our Form SB-2 Registration
Statement on the SEC website at www.sec.gov under our SEC File Number
333-123092.

Management's discussion and analysis of our financial condition and results of
operations are based on the financial statements which are prepared in
accordance with accounting principles generally accepted in the United States of
America (GAAP). The preparation of such financial statements requires Management
to make estimates and assumptions that affect the reported amounts of assets,
liabilities, revenues and expenses and related disclosure of contingent assets
and liabilities. On an ongoing basis, Management will evaluate its estimates and
will base its estimates on historical experience, as well as on various other
assumptions in light of the circumstances surrounding the estimate, and the
results will form the basis in making judgments about the carrying values of our
assets and liabilities that are not readily apparent from other sources. It
should be noted, however, that actual results could materially differ from the
amount derived from Management's estimates under different assumptions or
conditions.

Our functional currency is in Canadian dollars, as all of our operations are in
Canada. We use the United States dollar as our reporting currency for
consistency with registrants of the Securities and Exchange Commission.

Assets and liabilities denominated in a foreign currency are translated at the
exchange rate in effect at the period end and capital accounts are translated at
historical rates. Income statement accounts are translated at the average rates
of exchange prevailing during the period. Translation adjustments from the use
of different exchange rates from period to period are included in the
comprehensive income account in stockholder's equity, if applicable.

Loss per share is computed using the weighted average number of common stock
outstanding during the period. Diluted loss per share is computed using the
weighted average number of common and potentially dilutive common stock
outstanding during the period reported.

Revenues are recognized as the orders are finalized and shipped, in accordance
with the terms of our agreements. The cellular accessories are delivered within
a short period, generally ranging from a few days to approximately three weeks.
An appropriate deferral is made for direct costs related to sales in process,
and no revenue is recognized until shipment of the products has taken place.
Billings rendered in advance of products being shipped, as well as customer
deposits received in advance, are recorded as a current liability included in
deferred revenue. We are expecting to estimate sale losses and returns, if any,
and provide for such losses in the period they are determined and estimable. We
will also determine a reasonable allowance for refunds based on the experience
we generate and should a high likelihood or occurrence of refund requests take
place. We do not believe that there are realistic alternatives to our revenue

                                       12
<PAGE>
recognition policy given the short period of service delivery and the
requirement to deliver completed products to our customers. We do not believe
there is significant risk of recognizing revenue prematurely since our sales
process is standardized, the earnings process is short and no single order is
expected to account for a significant portion of our revenue.

Inventories are stated at the lower of cost or market, cost being determined on
the first in, first out (FIFO) basis.

Our Management does not believe that any recently issued, but not yet effective
accounting standards if currently adopted, would have a material effect on the
our current financial statements.

ITEM 3. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

Under the supervision and with the participation of our management, including
our principal executive officer and the principal financial officer, we have
conducted an evaluation of the effectiveness of the design and operation of our
disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
under the Securities and Exchange Act of 1934, as of the end of the period
covered by this report. Based on this evaluation, our principal executive
officer and principal financial officer concluded as of the evaluation date that
our disclosure controls and procedures were effective such that the material
information required to be included in our Securities and Exchange Commission
reports is recorded, processed, summarized and reported within the time periods
specified in SEC rules and forms relating to our company, particularly during
the period when this report was being prepared.

Additionally, there were no significant changes in our internal controls or in
other factors that could significantly affect these controls subsequent to the
evaluation date. We have no identified any significant deficiencies or material
weaknesses in our internal controls, and therefore there were no corrective
actions taken.

                                       13
<PAGE>
                           PART II - OTHER INFORMATION

ITEM 6.   EXHIBITS AND REPORTS ON FORM 8-K

The following exhibits are included with this registration statement filing.
Those marked with an asterisk and required to be filed hereunder, are
incorporated by reference and can be found in their entirety in our original
Form SB-2 Registration Statement, filed under SEC File Number 333-123092, at the
SEC website at www.sec.gov:

      Exhibit No.                    Description
      -----------                    -----------
         3.1      Articles of Incorporation*
         3.2      Bylaws*
         31.1     Sec. 302 Certification of Principal Executive Officer
         31.2     Sec. 302 Certification of Principal Financial Officer
         32.1     Sec. 906 Certification of Principal Executive Officer
         32.2     Sec. 906 Certification of Principal Financial Officer

There were no reports filed on Form 8-K during the quarter ended September 30,
2005.

                                   SIGNATURES

Pursuant to the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

November 14, 2005                 International Cellular Accessories, Registrant


                                  By: /s/ Rachel Wosk
                                     -------------------------------------
                                     Rachel Wosk, President and Chief
                                     Executive Officer

In accordance with the Exchange Act, this report has been signed below by the
following persons on behalf of the registrant and in the capacities and on the
dates indicated.

November 14, 2005                 International Cellular Accessories, Registrant


                                  By: /s/ Rachel Wosk
                                     -------------------------------------
                                     Rachel Wosk, President and Chief
                                     Executive Officer


                                  By: /s/ Leah Wosk
                                     -------------------------------------
                                     Leah Wosk, Treasurer, Chief Financial
                                     Officer, and Principal Accounting Officer

                                       14