**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-Q**

**      QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15(d)**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

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

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

| **INTERNATIONAL                      CELLULAR ACCESSORIES**                                     |
|-------------------------------------------------------------------------------------------------|
| (Exact                name of small business issuer as specified in its                charter) |
|                                                                                            |   |   |
| **Nevada**                                                                                      |   | **20-1719023** |
| (State                or other jurisdiction ofincorporation                or organization)     |   | (IRS                Employer IdentificationNo.) |
|                                                                                            |   |   |
| **10                Warren Avenue, Spring Lake, New Jersey 07762**                              |
| (Address                of principal executive offices)                                         |
|                                                                                            |
| **(703)                622-6210**                                                               |
| (Registrant’s                telephone number, including area code)                       |
|                                                                                            |
|                                                                                            |
| (Former                address if changed since last                report)                     |

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

----

**INTERNATIONAL      CELLULAR ACCESSORIES**

**JUNE      30, 2008 QUARTERLY REPORT ON FORM 10-Q**

**TABLE      OF CONTENTS**

|                      |                                                                                                                          | **PAGE** |
|---------------------------|-------------------------------------------------------------------------------------------------------------------------------|----------|
|                      |                                                                                                                          |     |
|                      | Special                  Note Regarding Forward Looking Information                                                           | 3        |
|                      | PART                  I - FINANCIAL INFORMATION                                                                               |     |
| Item                  1.  | Financial                  Statements                                                                                         | 4        |
| Item                  2.  | Management’s                  Discussion and Analysis of Financial Condition and Results of                  Operations | 13       |
| Item                  3.  | Quantitative                  and Qualitative Disclosures About Market Risk                                                   | 13       |
| Item                  4T. | Controls                  and Procedures                                                                                      | 13       |
|                      | PART                  II - OTHER INFORMATION                                                                                  |     |
| Item                  1.  | Legal                  Proceedings                                                                                            | 14       |
| Item                  1A. | Risk                  Factors                                                                                                 | 14       |
| Item                  2.  | Unregistered                  Sales of Equity Securities and Use of Proceeds                                                  | 14       |
| Item                  3.  | Defaults                  Upon Senior Securities                                                                              | 14       |
| Item                  4.  | Submission                  of Matters to a Vote of Security Holders                                                          | 14       |
| Item                  5.  | Other                  Information                                                                                            | 14       |
| Item                  6.  | Exhibits                                                                                                                      | 15       |

----

**SPECIAL      NOTE REGARDING FORWARD-LOOKING STATEMENTS**

----

**PART      1 – FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS**

|                                                                                                                                                                                                                                                                 |   | **PAGE** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|--------|
|                                                                                                                                                                                                                                                                 |   |     |   |
| Balance                  Sheets as at June 30, 2008 (Unaudited) and December 31, 2007                  (Audited)                                                                                                                                                     |   |     | 5      |   |
|                                                                                                                                                                                                                                                                 |   |     |   |   |
| Statements                  of Operations for the three and six months ended June 30, 2008                  and 2007                  (Unaudited) and for the period from inception (October 6, 2004)                  to June                  30, 2008 (Unaudited) |   |     | 6      |   |
|                                                                                                                                                                                                                                                                 |   |     |   |   |
| Statements                  of Cash Flows for the six months ended June 30, 2008 and 2007 (Unaudited)                  and for the period from inception (October 6, 2004) to June 30,                  2008                  (Unaudited)                            |   |     | 7      |   |
|                                                                                                                                                                                                                                                                 |   |     |   |   |
| Notes                  to Financial Statements (Unaudited)                                                                                                                                                                                                           |   |     | 8      |   |

----

|                                                                                                                                                                                                                       |   | As                  of  |     | As                  of      |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|----------|-----------------------------|--------|
|                                                                                                                                                                                                                       |   | June 30, 2008 |     | December 31, 2007 |   |
|                                                                                                                                                                                                                       |   | (Unaudited)             |     | (Audited)                   |   |
| ASSETS                                                                                                                                                                                                                     |   |                    |     |                        |   |   |   |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Current                  assets                                                                                                                                                                                            |   |                    |     |                        |   |   |   |
| Cash                                                                                                                                                                                                                       |   | $                       | 2,736    |                        | $      | 19,023 |   |
| Total                  current assets                                                                                                                                                                                      |   |                    | 2,736    |                        |   | 19,023 |   |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Total                  assets                                                                                                                                                                                              |   | $                       | 2,736    |                        | $      | 19,023 |   |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| LIABILITIES                  AND STOCKHOLDERS' DEFICIT                                                                                                                                                                     |   |                    |     |                        |   |   |   |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Current                  liabilities                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Accrued                  interest payable                                                                                                                                                                                  |   | $                       | 9,196    |                        | $      | 6,503 |   |
| Convertible                  debt                                                                                                                                                                                          |   |                    | 65,000   |                        |   | - |   |
| Total                  current liabilities                                                                                                                                                                                 |   |                    | 74,196   |                        |   | 6,503 |   |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Long                  term liabilities                                                                                                                                                                                     |   |                    |     |                        |   |   |   |
| Convertible                  debt                                                                                                                                                                                          |   |                    | 35,000   |                        |   | 100,000 |   |
| Total                  long term liabilities                                                                                                                                                                               |   |                    | 35,000   |                        |   | 100,000 |   |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Total                  liabilities                                                                                                                                                                                         |   |                    | 109,196  |                        |   | 106,503 |   |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Stockholders'                  deficit                                                                                                                                                                                     |   |                    |     |                        |   |   |   |
| Common                    stock; $.001 par value; 75,000,000 shares authorized, 3,150,000                    shares                    issued and outstanding as of June 30, 2008 and December 31,                    2007 |   |                    | 3,150    |                        |   | 3,150 |   |
| Additional                  paid-in capital                                                                                                                                                                                |   |                    | 74,850   |                        |   | 74,850 |   |
| Deficit                  accumulated during the development stage                                                                                                                                                          |   |                    | (189,734 | )                           |   | (170,754 | ) |
| Foreign                  currency translation adjustment                                                                                                                                                                   |   |                    | 5,274    |                        |   | 5,274 |   |
| Total                  stockholders' deficit                                                                                                                                                                               |   |                    | (106,460 | )                           |   | (87,480 | ) |
|                                                                                                                                                                                                                       |   |                    |     |                        |   |   |   |
| Total                  liabilities and stockholders' deficit                                                                                                                                                               |   | $                       | 2,736    |                        | $      | 19,023 |   |

----

INTERNATIONAL        CELLULAR ACCESSORIES

|                                                                  |   |                    |      |                    |   |                      |   |                      |      | From inception    |   |
|-----------------------------------------------------------------------|--------|-------------------------|-----------|-------------------------|--------|---------------------------|--------|---------------------------|-----------|-----------------------------|--------|
|                                                                  |   | April 1, 2008 |      | April 1, 2007 |   | January 1, 2008 |   | January 1, 2007 |      | (October 6, 2004) |   |
|                                                                  |   | through                 |      | through                 |   | through                   |   | through                   |      | through                     |   |
|                                                                  |   | June 30, 2008 |      | June 30, 2007 |   | June 30, 2008   |   | June 30, 2007   |      | June 30, 2008     |   |
|                                                                  |   | (Unaudited)        |      | (Unaudited)        |   | (Unaudited)          |   | (Unaudited)          |      | (Unaudited)            |   |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |
| Revenue                                                               |   | $                       | —   |                    | $      | —                   |   | $                         | —   |                        | $      | — |   | $ | 7,684 |   |
| Cost                of goods sold                                     |   |                    | -         |                    |   | -                         |   |                      | -         |                        |   | - |   |   | 3,812 |   |
| Gross                profit                                           |   |                    | -         |                    |   | -                         |   |                      | -         |                        |   | - |   |   | 3,872 |   |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Operating                expenses                                     |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Professional                fees                                      |   |                    | 5,150     |                    |   | 14,780                    |   |                      | 14,471    |                        |   | 20,344 |   |   | 147,448 |   |
| Stock                based services                                   |   |                    | -         |                    |   |                      |   |                      | -         |                        |   |   |   |   | 23,000 |   |
| General                and administrative                             |   |                    | 720       |                    |   | 536                       |   |                      | 1,878     |                        |   | 664 |   |   | 15,293 |   |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Total                operating expenses                               |   |                    | 5,870     |                    |   | 15,316                    |   |                      | 16,349    |                        |   | 21,008 |   |   | 185,741 |   |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Loss                from operations                                   |   |                    | (5,870    | )                       |   | (15,316                   | )      |                      | (16,349   | )                           |   | (21,008 | ) |   | (181,869 | ) |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Other                income (expense):                                |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Interest                expense                                       |   |                    | (1,354    | )                       |   | (1,014                    | )      |                      | (2,693    | )                           |   | (1,841 | ) |   | (9,196 | ) |
| Interest                income                                        |   |                    | 13        |                    |   | 67                        |   |                      | 62        |                        |   | 114 |   |   | 1,331 |   |
| Total                other (expense)                                  |   |                    | (1,341    | )                       |   | (947                      | )      |                      | (2,631    | )                           |   | (1,727 | ) |   | (7,865 | ) |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Net                loss                                               |   | $                       | (7,211    | )                       | $      | (16,263                   | )      | $                         | (18,980   | )                           | $      | (22,735 | ) | $ | (189,734 | ) |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Other                comprehensive income, net of tax:                |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Foreign                currency translation adjustment                |   |                    | -         |                    |   | -                         |   |                      | -         |                        |   | - |   |   | 5,274 |   |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Comprehensive                loss                                     |   | $                       | (7,211    | )                       | $      | (16,263                   | )      | $                         | (18,980   | )                           | $      | (22,735 | ) | $ | (184,460 | ) |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
| Basic                loss per common share                            |   | $                       | (0.00     | )                       | $      | (0.01                     | )      | $                         | (0.01     | )                           | $      | (0.01 | ) |   |   |   |
|                                                                  |   |                    |      |                    |   |                      |   |                      |      |                        |   |   |   |   |   |   |
|  Basic                weighted average common shares outstanding |   |                    | 3,150,000 |                    |   | 3,150,000                 |   |                      | 3,150,000 |                        |   | 3,150,000 |   |   |   |   |

----

|                                                          |   |                      |    |                      |   | From Inception         |   |
|---------------------------------------------------------------|--------|---------------------------|---------|---------------------------|--------|-----------------------------|--------|
|                                                          |   | January 1, 2008 |    | January 1, 2007 |   | (October 6, 2004) |   |
|                                                          |   | through                   |    | through                   |   | through                     |   |
|                                                          |   | June 30, 2008   |    | June 30, 2007   |   | June 30, 2008     |   |
|                                                          |   | (Unaudited)               |    | (Unaudited)               |   | (Unaudited)                 |   |
| Cash                  flows from operating activities:        |   |                      |    |                      |   |                        |   |   |   |   |
| Net                  loss                                     |   | $                         | (18,980 | )                         | $      | (22,735                     | )      | $ | (189,734 | ) |
| Adjustments                  to reconcile net loss to         |   |                      |    |                      |   |                        |   |   |   |   |
| net                  cash used by operating activities:       |   |                      |    |                      |   |                        |   |   |   |   |
| Stock                  based services                         |   |                      | -       |                      |   | -                           |   |   | 23,000 |   |
| Changes                  in operating assets and liabilities: |   |                      |    |                      |   |                        |   |   |   |   |
| Increase                  in accrued interest payable         |   |                      | 2,693   |                      |   | 1,841                       |   |   | 9,196 |   |
|                                                          |   |                      |         |                      |   |                             |   |   |  |   |
| Net                  cash used by operating activities        |   |                      | (16,287 | )                         |   | (20,895                     | )      |   | (157,538 | ) |
|                                                          |   |                      |    |                      |   |                        |   |   |   |   |
| Cash                  flows from financing activities:        |   |                      |    |                      |   |                        |   |   |   |   |
| Proceeds                  from issuance of common stock       |   |                      | -       |                      |   | -                           |   |   | 55,000 |   |
| Proceeds                  from issuance of convertible debt   |   |                      | -       |                      |   | 35,000                      |   |   | 100,000 |   |
| Net                  cash provided by financing activities    |   |                      | -       |                      |   | 35,000                      |   |   | 155,000 |   |
|                                                          |   |                      |    |                      |   |                        |   |   |   |   |
| Net                  increase (decrease) in cash              |   |                      | (16,287 | )                         |   | 14,105                      |   |   | (2,538 | ) |
| Effect                  of foreign currency translation       |   |                      | -       |                      |   | -                           |   |   | 5,274 |   |
| Cash,                  beginning of period                    |   |                      | 19,023  |                      |   | 13,408                      |   |   | — |   |
|                                                          |   |                      |    |                      |   |                        |   |   |   |   |
| Cash,                  end of period                          |   | $                         | 2,736   |                      | $      | 27,513                      |   | $ | 2,736 |   |
|                                                          |   |                      |    |                      |   |                        |   |   |   |   |
| Supplementary                  cash flow information:         |   |                      |    |                      |   |                        |   |   |   |   |
| Cash                  payments for income taxes               |   | $                         | — |                      | $      | —                     |   | $ | — |   |
| Cash                  payments for interest                   |   | $                         | — |                      | $      | —                     |   | $ | — |   |

----

----

* *

----

----

----

| 4. | SUBSEQUENT                EVENTS |
|----|----------------------------------|

----

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

**Results      of Operations**

**Liquidity      and Capital Resources**

**Plan      of Operation**

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

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

*Evaluation      of Disclosure Controls and Procedures.*

----

*Changes      in Internal Control over Financial Reporting*

**PART      II – OTHER INFORMATION**

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

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

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

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

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

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

----

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

| 31.1/31.2 | Rule                  13(a)-14(a)/15(d)-14(a) Certification of Principal Executive and                  Financial                  Officer |
|-----------|--------------------------------------------------------------------------------------------------------------------------------------------|
|      |                                                                                                                                       |
| 32.1/32.2 | Rule                  1350 Certification of Chief Executive and Financial                  Officer                                         |

----

**SIGNATURES**

|                                  | INTERNATIONAL                  CELLULAR ACCESSORIES |
|---------------------------------------|-----------------------------------------------------|
|                                  |                                                |   |   |
| Dated:                  July 28, 2008 | By:                                                 | /s/                  Clifford Chapman |   |
|                                  |                                                | Clifford                  Chapman |   |
|                                  |                                                | President,                  Chief Executive and |   |
|                                  |                                                | Accounting                  Officer |   |

----