**FORM      10-QSB**

**333-141521**

**City      Language Exchange, Inc.**

| **Delaware**                                             | **20-5433090**                     |
|----------------------------------------------------------|------------------------------------|
| (State                or other jurisdiction of           | (I.R.S.                Employer    |
| incorporation                or organization)            | Identification                No.) |
|                                                     |                               |
| **2114                Robie Street, Unit 1,**            |                               |
| **Halifax,                Nova Scotia, Canada, B3K 4M4** | **B3H                3P4**         |
| (Address                of principal executive offices)  | (Zip                code)          |

**902.478.5065**

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**TABLE      OF CONTENTS**

| PART                I - FINANCIAL INFORMATION                                                     |   | 3      |
|---------------------------------------------------------------------------------------------------|--------|--------|
| Item                1. Financial Statements                                                       |   | 3      |
| Item                2. Management's Discussion and Analysis OrPlan of                Operation    |   | 8      |
| Item                3. Controls and Procedures                                                    |   | 11     |
|                                                                                              |   |   |
| PART                II - OTHER INFORMATION                                                        |   | 11     |
| Item                1. Legal Proceedings                                                          |   | 11     |
| Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds |   | 12     |
| Item                3. Defaults Upon Senior Securities.                                           |   | 12     |
| Item                4. Submission of Matters to a Vote of Security Holders.                       |   | 12     |
| Item                5. Other Information.                                                         |   | 12     |
| Item                6. Exhibits                                                                   |   | 12     |
| Signatures                                                                                        |   | 13     |
| Exhibits                                                                                          |   |   |

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**PART      I - FINANCIAL INFORMATION**

**Item      1.**
** **
**FINANCIAL      STATEMENTS**
**      (UNAUDITED)**

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|                                                                                                                                     |   | September                30, 2007 |    | December                31, 2006 |   |
|------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|---------|----------------------------------|--------|
|                                                                                                                                     |   |                              |    |                             |   |
| ASSETS                                                                                                                                   |   |                              |    |                             |   |
| Current                Assets                                                                                                            |   |                              |    |                             |   |
| Cash                                                                                                                                     |   | $                                 | 5,199   |                             | $      | 5,081 |   |
| Total                Current Assets                                                                                                      |   |                              | 5,199   |                             |   | 5,081 |   |
|                                                                                                                                     |   |                              |    |                             |   |   |   |
| Equipment,                net of accumulated depreciation of $494 and $74,                respectively                                   |   |                              | 976     |                             |   | 1,396 |   |
|                                                                                                                                     |   |                              |    |                             |   |   |   |
| Total                Assets                                                                                                              |   | $                                 | 6,175   |                             | $      | 6,477 |   |
|                                                                                                                                     |   |                              |    |                             |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' EQUITY                                                                                      |   |                              |    |                             |   |   |   |
|                                                                                                                                     |   |                              |    |                             |   |   |   |
| Current                Liabilities                                                                                                       |   |                              |    |                             |   |   |   |
| Accrued                expenses                                                                                                          |   | $                                 | -       |                             | $      | 1,746 |   |
| Total                Current Liabilities                                                                                                 |   |                              | -       |                             |   | 1,746 |   |
|                                                                                                                                     |   |                              |    |                             |   |   |   |
| Commitments                and contingencies                                                                                             |   |                              | -       |                             |   | - |   |
|                                                                                                                                     |   |                              |    |                             |   |   |   |
| Stockholders'                Equity                                                                                                      |   |                              | -       |                             |   |   |   |
| Preferred                stock, .000001, 20,000,000 shares authorized, none issued and                outstanding                        |   |                              | -       |                             |   | - |   |
| Common                stock, $.000001 par value, 1,000,000,000 shares authorized, 7,189,000                shares issued and outstanding |   |                              | 7       |                             |   | 7 |   |
| Additional                paid-in capital                                                                                                |   |                              | 54,318  |                             |   | 13,138 |   |
| Deficit                accumulated during development stage                                                                              |   |                              | (48,150 | )                                |   | (8,414 | ) |
| Total                Stockholders' Equity                                                                                                |   |                              | 6,175   |                             |   | 4,731 |   |
|                                                                                                                                     |   |                              |    |                             |   |   |   |
| Total                Liabilities and Stockholders' Equity                                                                                |   | $                                 | 6,175   |                             | $      | 6,477 |   |

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|                                                                   |   | Three                Months Ended                September                30, 2007 |      | Nine                Months Ended                September                30, 2007 |   | Inception                (August 28, 2006) through                September 30, 2006 |   | Inception                (August 28, 2006) through September 30, 2007 |   |
|------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------|-----------|-----------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|--------|
|                                                                   |   |                                                                               |      |                                                                              |   |                                                                                 |   |                                                                  |   |
| DEVELOPMENT                STAGE INCOME                                |   |                                                                               |      |                                                                              |   |                                                                                 |   |                                                                  |   |
| Translation                service income                              |   | $                                                                                  | 30        |                                                                              | $      | 2,530                                                                                |   | $                                                                     | -      |   | $ | 2,530 |   |
| Total                revenue                                           |   |                                                                               | 30        |                                                                              |   | 2,530                                                                                |   |                                                                  | -      |   |   | 2,530 |   |
|                                                                   |   |                                                                               |      |                                                                              |   |                                                                                 |   |                                                                  |   |   |   |   |   |
| DEVELOPMENT                STAGE EXPENSE                               |   |                                                                               |      |                                                                              |   |                                                                                 |   |                                                                  |   |   |   |   |   |
| General                & administrative                            |   |                                                                               | 3,268     |                                                                              |   | 40,156                                                                               |   |                                                                  | 440    |   |   | 48,496 |   |
| Commissions                to a Director                               |   |                                                                               | 1,690     |                                                                              |   | 1,690                                                                                |   |                                                                  | -      |   |   | 1,690 |   |
| Depreciation                expense                                    |   |                                                                               | 140       |                                                                              |   | 420                                                                                  |   |                                                                  | -      |   |   | 494 |   |
| Total                expenses                                          |   |                                                                               | 5,098     |                                                                              |   | 42,266                                                                               |   |                                                                  | 440    |   |   | 50,680 |   |
|                                                                   |   |                                                                               |      |                                                                              |   |                                                                                 |   |                                                                  |   |   |   |   |   |
| Net                loss                                                |   | $                                                                                  | (5,068    | )                                                                                 | $      | (39,736                                                                              | )      | $                                                                     | (440   | ) | $ | (48,150 | ) |
|                                                                   |   |                                                                               |      |                                                                              |   |                                                                                 |   |                                                                  |   |   |   |   |   |
| Net                loss per share - basic and diluted                  |   | $                                                                                  | (0.00     | )                                                                                 | $      | (0.00                                                                                | )      |                                                                  |   |   |   |   |   |
|                                                                   |   |                                                                               |      |                                                                              |   |                                                                                 |   |                                                                  |   |   |   |   |   |
| Weighted                average shares outstanding - basic and diluted |   |                                                                               | 7,189,000 |                                                                              |   | 7,105,231                                                                            |   |                                                                  |   |   |   |   |   |

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|                                                                                                                  |   | Nine                Months Ended                September                30, 2007 |    | Inception                (August 28, 2006) through September 30, 2006 |   | Inception                (August 28, 2006) through September 30, 2007 |   |
|-----------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------|---------|-----------------------------------------------------------------------|--------|-----------------------------------------------------------------------|--------|
| Cash                Flows From Operating Activities:                                                                  |   |                                                                              |    |                                                                  |   |                                                                  |   |
| Net                loss                                                                                          |   | $                                                                                 | (39,736 | )                                                                     | $      | (440                                                                  | )      | $ | (48,150 | ) |
|                                                                                                                  |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Adjustments                to reconcile net loss to net cash provided by (used in)operating                activities |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Depreciation                                                                                                          |   |                                                                              | 420     |                                                                  |   | -                                                                     |   |   | 494 |   |
| Changes                in:                                                                                            |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Accrued                expenses                                                                                       |   |                                                                              | (1,746  | )                                                                     |   | -                                                                     |   |   | - |   |
| Net                Cash Used In Operating activities                                                                  |   |                                                                              | (41,062 | )                                                                     |   | (440                                                                  | )      |   | (47,656 | ) |
|                                                                                                                  |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Cash                Flows From Investing Activities:                                                                  |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Purchase                of equipment                                                                                  |   |                                                                              | -       |                                                                  |   | (1,470                                                                | )      |   | (1,470 | ) |
| Net                Cash Used in Investing Activities                                                                  |   |                                                                              | -       |                                                                  |   | (1,470                                                                | )      |   | (1,470 | ) |
|                                                                                                                  |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Cash                Flows From Financing Activities                                                                   |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Proceeds                from sale of common stock                                                                     |   |                                                                              | 18,900  |                                                                  |   | -                                                                     |   |   | 18,907 |   |
| Contributed                capital by owner                                                                           |   |                                                                              | 22,280  |                                                                  |   | 1,910                                                                 |   |   | 35,418 |   |
| Net                Cash Provided By Financing Activities                                                              |   |                                                                              | 41,180  |                                                                  |   | 1,190                                                                 |   |   | 54,325 |   |
|                                                                                                                  |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Net                increase in cash                                                                                   |   |                                                                              | 118     |                                                                  |   | -                                                                     |   |   | 5,199 |   |
| Cash                at beginning of period                                                                            |   |                                                                              | 5,081   |                                                                  |   | -                                                                     |   |   | - |   |
| Cash                at end of period                                                                                  |   | $                                                                                 | 5,199   |                                                                  |   | -                                                                     |   | $ | 5,199 |   |
|                                                                                                                  |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Supplemental                Information:                                                                              |   |                                                                              |    |                                                                  |   |                                                                  |   |   |   |   |
| Interest                paid                                                                                          |   | $                                                                                 | -       |                                                                  | $      | -                                                                     |   | $ | - |   |
| Income                taxes paid                                                                                 |   |                                                                              | -       |                                                                  |   | -                                                                     |   |   | - |   |

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**Item      2. **
**MANAGEMENT'S      DISCUSSION AND ANALYSIS OR PLAN OF OPERATION**
** **

***Forward-Looking      Statements***

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*ebay*
*facebook*

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**Item      3. **
**CONTROLS      AND PROCEDURES**

**PART      II - OTHER INFORMATION**

**Item      1. **
**LEGAL      PROCEEDINGS**

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

**Item      3. **
**DEFAULTS      UPON SENIOR SECURITIES.**

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

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

**Item      6. **
**EXHIBITS**

| Exhibit                3.1 |   | Articles                of Incorporation (incorporated by reference to Exhibits to the March                2007                Form SB-2 of City Language Exchange, Inc., File No.                333-141521)                                            |
|----------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                      |
| Exhibit                3.2 |   | Bylaws                (incorporated by reference to Exhibits to the March 2007 Form SB-2                of City                Language Exchange, Inc., File No. 333-141521)                                                                              |
|                       |   |                                                                                                                                                                                                                                                      |
| Exhibit                4   |   | Form                of common stock Certificate of the City Language Exchange, Inc.                (incorporated by reference to Exhibits to the March 2007 Form SB-2                of City                Language Exchange, Inc., File No. 333-141521) |
|                       |   |                                                                                                                                                                                                                                                      |
| Exhibit                31  |   | Certification                as Adopted Pursuant to Section 302(a) of the Sarbanes-Oxley Act of                2002 by                Chief Executive Officer and Chief Financial Officer                                                                 |
|                       |   |                                                                                                                                                                                                                                                      |
| Exhibit                32  |   | Certification                Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section                906 of                the Sarbanes-Oxley Act of 2002 by Chief Executive Officer and Chief                Financial Officer                 |

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**SIGNATURES**

|                                       |                                                                                                                                                                      |                         |
|--------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------|
|                                       | CITY                LANGUAGE EXCHANGE, INC.                                  (Registrant) |
|                                  |                                                                                                                                                                 |                    |
| Date:              November 16, 2007  |                                                                                                                                                                           | /s/              Jonny White |
|                                       | Jonny                White, Director acting as Chief Executive                Officer and Chief Financial Officer                                                         |

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