**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  ̈ | Accelerated Filer  ̈         |
|--------|-----------------------------------------------|--------------------------------------------|
|   | Non-Accelerated Filer  ̈        | Smaller reporting company x |

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**INTERNATIONAL      CELLULAR ACCESSORIES**

**SEPTEMBER      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                                                                                     |   | 14       |
|                    |   |                                                                                                                            |   |     |
|                    |   | 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       |

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**SPECIAL      NOTE REGARDING FORWARD-LOOKING STATEMENTS**

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**PART      1 – FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS**

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

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|                                                                                                                                                                                             |   | As of                   |     | As of                  |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------|----------|-----------------------------|--------|
|                                                                                                                                                                                             |   | September 30, 2008 |     | December 31, 2007 |   |
|                                                                                                                                                                                             |   | (Unaudited)                  |     | (Audited)                   |   |
| ASSETS                                                                                                                                                                                           |   |                         |     |                        |   |   |   |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Current                assets                                                                                                                                                                    |   |                         |     |                        |   |   |   |
| Cash                                                                                                                                                                                             |   | $                            | 501      |                        | $      | 19,023 |   |
| Total                current assets                                                                                                                                                              |   |                         | 501      |                        |   | 19,023 |   |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Total                assets                                                                                                                                                                      |   | $                            | 501      |                        | $      | 19,023 |   |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' DEFICIT                                                                                                                                             |   |                         |     |                        |   |   |   |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Current                liabilities                                                                                                                                                               |   |                         |     |                        |   |   |   |
| Accrued                interest payable                                                                                                                                                          |   | $                            | 10,637   |                        | $      | 6,503 |   |
| Convertible                debts, current portion                                                                                                                                                |   |                         | 65,000   |                        |   | - |   |
| Total                current liabilities                                                                                                                                                         |   |                         | 75,637   |                        |   | 6,503 |   |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Long                term liabilities                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Convertible                debts, net of current portion                                                                                                                                         |   |                         | 42,000   |                        |   | 100,000 |   |
| Total                long term liabilities                                                                                                                                                       |   |                         | 42,000   |                        |   | 100,000 |   |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Total                liabilities                                                                                                                                                                 |   |                         | 117,637  |                        |   | 106,503 |   |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Stockholders'                deficit                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Common                stock; $.001 par value; 75,000,000 shares authorized, 3,150,000 shares                issued and outstanding as of September 30, 2008 and December 31,                2007 |   |                         | 3,150    |                        |   | 3,150 |   |
| Additional                paid-in capital                                                                                                                                                        |   |                         | 74,850   |                        |   | 74,850 |   |
| Deficit                accumulated during the development stage                                                                                                                                  |   |                         | (195,136 | )                           |   | (170,754 | ) |
| Foreign                currency translation adjustment                                                                                                                                           |   |                         | -        |                        |   | 5,274 |   |
| Total                stockholders' deficit                                                                                                                                                       |   |                         | (117,136 | )                           |   | (87,480 | ) |
|                                                                                                                                                                                             |   |                         |     |                        |   |   |   |
| Total                liabilities and stockholders' deficit                                                                                                                                       |   | $                            | 501      |                        | $      | 19,023 |   |

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|                                                            |   |                               |      |                               |   |                               |   |                               |      | From inception                |   |
|-----------------------------------------------------------------|--------|------------------------------------|-----------|------------------------------------|--------|------------------------------------|--------|------------------------------------|-----------|------------------------------------|--------|
|                                                            |   | July 1, 2008        |      | July 1, 2007        |   | January 1, 2008     |   | January 1, 2007     |      | (October 6, 2004)   |   |
|                                                            |   | through                       |      | through                       |   | through                       |   | through                       |      | through                       |   |
|                                                            |   | September 30, 2008  |      | September 30, 2007  |   | September 30, 2008  |   | September 30, 2007  |      | September 30, 2008  |   |
|                                                            |   | (Unaudited)                   |      | (Unaudited)                   |   | (Unaudited)                   |   | (Unaudited)                   |      | (Unaudited)                   |   |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |
| Revenue                                                         |   | $                                  | —   |                               | $      | —                            |   | $                                  | —   |                               | $      | — |   | $ | 7,684 |   |
| Cost                of goods sold                               |   |                               | -         |                               |   | -                                  |   |                               | -         |                               |   | - |   |   | 3,812 |   |
| Gross                profit                                     |   |                               | -         |                               |   | -                                  |   |                               | -         |                               |   | - |   |   | 3,872 |   |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Operating                expenses                               |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Professional                fees                                |   |                               | 8,470     |                               |   | 3,855                              |   |                               | 22,941    |                               |   | 24,199 |   |   | 155,918 |   |
| General                and administrative                       |   |                               | 766       |                               |   | 411                                |   |                               | 2,644     |                               |   | 1,075 |   |   | 39,059 |   |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Total                operating expenses                         |   |                               | 9,236     |                               |   | 4,266                              |   |                               | 25,585    |                               |   | 25,274 |   |   | 194,977 |   |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Loss                from operations                             |   |                               | (9,236    | )                                  |   | (4,266                             | )      |                               | (25,585   | )                                  |   | (25,274 | ) |   | (191,105 | ) |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Other                income (expense):                          |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Other                income                                     |   |                               | 5,274     |                               |   | -                                  |   |                               | 5,274     |                               |   | - |   |   | 5,274 |   |
| Interest                expense                                 |   |                               | (1,441    | )                                  |   | (1,287                             | )      |                               | (4,134    | )                                  |   | (3,127 | ) |   | (10,637 | ) |
| Interest                income                                  |   |                               | 1         |                               |   | 140                                |   |                               | 63        |                               |   | 254 |   |   | 1,332 |   |
| Total                other (expense)                            |   |                               | 3,834     |                               |   | (1,146                             | )      |                               | 1,203     |                               |   | (2,874 | ) |   | (4,031 | ) |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Net                loss                                         |   | $                                  | (5,402    | )                                  | $      | (5,412                             | )      | $                                  | (24,382   | )                                  | $      | (28,148 | ) | $ | (195,136 | ) |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Basic                loss per common share                      |   | $                             | (0.00     | )                                  | $      | (0.00                              | )      | $                                  | (0.01     | )                                  | $      | (0.01 | ) |   |   |   |
|                                                            |   |                               |      |                               |   |                               |   |                               |      |                               |   |   |   |   |   |   |
| Basic                weighted average common shares outstanding |   |                               | 3,150,000 |                               |   | 3,150,000                          |   |                               | 3,150,000 |                               |   | 3,150,000 |   |   |   |   |

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|                                                                                       |   |                         |    |                         |   | From Inception          |   |
|--------------------------------------------------------------------------------------------|--------|------------------------------|---------|------------------------------|--------|------------------------------|--------|
|                                                                                       |   | January 1, 2008    |    | January 1, 2007    |   | (October 6, 2004)  |   |
|                                                                                       |   | through                      |    | through                      |   | through                      |   |
|                                                                                       |   | September 30, 2008 |    | September 30, 2007 |   | September 30, 2008 |   |
|                                                                                       |   | (Unaudited)                  |    | (Unaudited)                  |   | (Unaudited)                  |   |
| Cash                flows from operating activities:                                       |   |                         |    |                         |   |                         |   |   |   |   |
| Net                loss                                                                    |   | $                            | (24,382 | )                            | $      | (28,148                      | )      | $ | (195,136 | ) |
| 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                                        |   |                         | 4,134   |                         |   | 3,127                        |   |   | 10,637 |   |
|                                                                                       |   |                         |    |                         |   |                         |   |   |   |   |
| Net                cash used by operating activities                                       |   |                         | (20,248 | )                            |   | (25,021                      | )      |   | (161,499 | ) |
|                                                                                       |   |                         |    |                         |   |                         |   |   |   |   |
| Cash                flows from financing activities:                                       |   |                         |    |                         |   |                         |   |   |   |   |
| Proceeds                from issuance of common stock                                      |   |                         | -       |                         |   | -                            |   |   | 55,000 |   |
| Proceeds                from issuance of convertible debt                                  |   |                         | 7,000   |                         |   | 35,000                       |   |   | 107,000 |   |
| Net                cash provided by financing activities                                   |   |                         | 7,000   |                         |   | 35,000                       |   |   | 162,000 |   |
|                                                                                       |   |                         |    |                         |   |                         |   |   |   |   |
| Net                increase (decrease) in cash                                             |   |                         | (13,248 | )                            |   | 9,979                        |   |   | 501 |   |
| Effect                of foreign currency translation                                      |   |                         | (5,274  | )                            |   | -                            |   |   | - |   |
| Cash,                beginning of period                                                   |   |                         | 19,023  |                         |   | 13,409                       |   |   | — |   |
|                                                                                       |   |                         |    |                         |   |                         |   |   |   |   |
| Cash,                end of period                                                         |   | $                            | 501     |                         | $      | 23,388                       |   | $ | 501 |   |
|                                                                                       |   |                         |    |                         |   |                         |   |   |   |   |
| Supplementary                cash flow information:                                        |   |                         |    |                         |   |                         |   |   |   |   |
| Cash                payments for income taxes                                              |   | $                            | — |                         | $      | —                      |   | $ | — |   |
| Cash                payments for interest                                                  |   | $                            | — |                         | $      | —                      |   | $ | — |   |

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

**Results      of Operations**

**Liquidity      and Capital Resources**

**Plan      of Operation**

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

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| **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**  |
|------------------------------|------------------------------------------------|

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| **ITEM                  6.** | **EXHIBITS** |
|------------------------------|--------------|

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

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**SIGNATURES**

|                                          | INTERNATIONAL CELLULAR ACCESSORIES |
|-----------------------------------------------|----------------------------------------------|
|                                          |                                         |   |
| Dated:  November 12, 2008 | By:                                          | /s/ Clifford Chapman |   |
|                                          |                                         | Clifford Chapman |
|                                          |                                         | President, Chief Executive and |
|                                          |                                         | Accounting Officer |

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