**UNITED
                STATES**
            OMB
                APPROVAL**SECURITIES
                AND EXCHANGE COMMISSION****Washington,
                D.C.
                20549**
            OMB
                Number 3235-0416Expires:
                April 30, 2010**FORM
                10-QSB**
            Estimated
                average burden hours per response:
                182




(Mark
      One)





x
            QUARTERLY REPORT UNDER SECTION
              13
              OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For
                the quarterly period ended
            **September
                30, 2007**o
            TRANSITION REPORT UNDER
              SECTION 13
              OR 15(d) OF THE EXCHANGE ACTFor
                the transition period from
            toCommission
                file number
            **333-139564**







**Best
                Care, Inc.**(Exact
                name of small business issuer as specified in its
                charter)




**Nevada**
            
            **20-5659065**(State
                or other jurisdiction of incorporation or organization)
            
            (IRS
                Employer Identification No.)




No.
                A156, Xi Guo Yuan
              Yong
                Shun Village, Tongzhou District
              Beijing,
                P.R. China(0086)10-60538544(Former
                name, former address and former fiscal year, if changed since last
                report)




Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 12 months (or for such shorter period
      that the registrant was required to file such reports), and (2) has been subject
      to such filing requirements for the past 90 days.


Yes x 
No
o




As
      of
      November 13, 2007 the registrant had 93,442,441 shares of common stock
      outstanding.





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act): Yes o  No x





Transitional
      Small Business Disclosure Format (Check one): Yes x  No o





F-1




**INDEX**




PART
                  1 - FINANCIAL INFORMATION
              **Page
                  No.**Item
                    1. Financial StatementsItem
                    2. Management’s Discussion and Analysis Or Plan of
                    OperationItem
                    3. Controls and ProceduresPART
                  II - OTHER INFORMATIONItem
                  1. Legal ProceedingsItem
                    2. Unregistered Sales of Equity Securities and Use of
                    ProceedsItem
                    3. Defaults Upon Senior SecuritiesItem
                    4. Submission of Matters to a Vote of Security
                    HoldersItem
                    5. Other InformationItem
                    6. ExhibitsSIGNATURES




F-2




**PART
      1 - FINANCIAL INFORMATION**




**ITEM
      1.****FINANCIAL
      STATEMENTS**




**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**INDEX
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**




Financial
                  Statements-Balance
                  Sheet as ofSeptember
                  30,
                  2007
              F-2Statements
                  of Operations for the Three-Months and Nine-Months EndedSeptember
                  30, 2007, and Cumulative from Inception
              F-3Statements
                  of Cash Flows for the Nine-Months Ended September 30,
                  2007,and
                  Cumulative from Inception
              F-4Notes
                  to Financial Statements September 30, 2007
              F-5


F-3


**BEST
        CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**BALANCE
      SHEET (NOTE 2)**


**AS
        OF SEPTEMBER 30, 2007**


**(Unaudited)**




**ASSETS****2007****Current
                Assets:**Cash
                in bank
            
            $
            470Deposit
            
            
            500Total
                current assets
            
            
            970**Total
                Assets**
            
            $
            970**LIABILITIES
                AND STOCKHOLDERS' (DEFICIT)****Current
                Liabilities:**Accounts
                payable - Trade
            
            $
            1,331Accrued
                liabilities
            
            
            3,649Total
                current liabilities
            
            
            4,980Total
                liabilities
            
            
            4,980**Commitments
                and Contingencies****Stockholders'
                (Deficit):**Preferred
                Stock, par value $.001 per share, 5,000,000 sharesauthorized;
                no shares issued and outstanding
            
            
            -Common
                Stock, par value $.001 per share, 100,000,000 sharesauthorized;
                4,250,000 shares issued and outstanding
            
            
            4,250Additional
                paid-in capital
            
            
            61,250(Deficit)
                accumulated during the development stage
            
            
            (69,510
            )Total
                stockholders' (deficit)
            
            
            (4,010
            )**Total
                Liabilities and Stockholders' (Deficit)**
            
            $
            970




The
        accompanying notes to financial statements are
 an
        integral part of this balance sheet
  F-4




**BEST
        CARE, INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **STATEMENTS
        OF OPERATIONS (NOTE 2)**
 **FOR
        THE THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2007,
        AND**
 **CUMULATIVE
        FROM INCEPTION (OCTOBER 3, 2006)**
 **THROUGH
        SEPTEMBER 30, 2007**
 **(Unaudited)**
  **Three-Months**
              
              
              **Nine-Months****Ended**
              
              
              **Ended**
              
              
              **Cumulative****September
                  30,**
              
              
              **September
                  30,**
              
              
              **From****2007**
              
              
              **2007**
              
              
              **Inception****Revenues**
              
              $
              -
              
              $
              -
              
              $
              -**Expenses:**General
                  and administrative-Professional
                  fees
              
              
              14,668
              
              
              38,058
              
              
              66,026Officers'
                  compensation paid by issued shares
              
              
              -
              
              
              -
              
              
              3,000Other
              
              
              -
              
              
              1,220
              
              
              2,460Legal
                  fees - Organization costs
              
              
              -
              
              
              -
              
              
              399Total
                  general and administrative expenses$
                  14,668
              
              
              
              
              
              39,278
              
              
              71,885**(Loss)
                  from Operations**
              
              $
              (14,668
              )
              
              (39,278
              )
              
              (71,885
              )**Other
                  Income (Expense)**
              
              
              2,375
              
              
              2,375
              
              
              2,375**Provision
                  for Income Taxes**
              
              
              -
              
              
              -
              
              
              -**Net
                  (Loss)**
              
              $
              (12,293
              )
              $
              (36,903
              )
              $
              (69,510
              )**(Loss)
                  Per Common Share:**(Loss)
                  per common share - Basic and Diluted
              
              $
              (0.00
              )
              $
              (0.01
              )**Weighted
                  Average Number of Common Shares****Outstanding
                  - Basic and Diluted**
              
              
              4,250,000
              
              
              4,250,000


The
        accompanying notes to financial statements are
 an
        integral part of this balance sheet




F-5




**BEST
        CARE, INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **STATEMENTS
        OF CASH FLOWS (NOTE 2)**
 **FOR
        THE NINE-MONTHS ENDED SEPTEMBER 30, 2007, AND**
 **CUMULATIVE
        FROM INCEPTION (OCTOBER 3, 2006)**
 **THROUGH
        SEPTEMBER 30, 2007**
 **(Unaudited)**
  **Nine
                  Months****Ended**
              
              
              **Cumulative****September
                  30,**
              
              
              **From****2007**
              
              
              **Inception****Operating
                  Activities:**Net
                  (loss)
              
              $
              (36,903
              )
              $
              (69,510
              )Adjustments
                  to reconcile net (loss) to net cash(used
                  in) operating activities:Common
                  stock issued for officers' compensation
              
              
              -
              
              
              3,000Changes
                  in assets and liabilities-Deposit
              
              
              (500
              )
              
              (500
              )Accounts
                  payable - Trade
              
              
              (6,036
              )
              
              1,331Accrued
                  liabilities
              
              
              (951
              )
              
              3,649**Net
                  Cash (Used in) Operating Activities**
              
              
              (44,390
              )
              
              (62,030
              )**Investing
                  Activities:**Cash
                  provided by investing activities
              
              
              -
              
              
              -**Net
                  Cash Provided by Investing Activities**
              
              
              -
              
              
              -**Financing
                  Activities:**Issuance
                  of common stock for cash
              
              
              1,000
              
              
              62,500Due
                  to stockholder
              
              
              (575
              )
              
              -**Net
                  Cash Provided by Financing Activities**
              
              
              425
              
              
              62,500**Net
                  (Decrease) Increase in Cash**
              
              
              (43,965
              )
              
              470**Cash
                  - Beginning of Period**
              
              
              44,435
              
              
              -**Cash
                  - End of Period**
              
              $
              470
              
              $
              470**Supplemental
                  Disclosure of Cash Flow Information:**Cash
                  paid during the period for:Interest
              
              $
              -
              
              $
              -Income
                  taxes
              
              $
              -
              
              $
              -
  On
                  October 5, 2006, the Company issued 2,200,000 shares of common
                  stock,
                  valued at$2,200
                  to an officer of the Company for services rendered.On
                  October 5, 2006, the Company issued 800,000 shares of common stock,
                  value
                  at$800
                  to an officer of the Company for services rendered.In
                  August 2007, the Company was forgiven of debt totaling $2,375 from
                  a
                  formerstockholder
                  and Director.




The
      accompanying notes to financial statements are


an
      integral part of these statements.




F-6





**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**NOTES
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**





**(1)**  **Summary
      of Significant Accounting Policies**





*Basis
      of Presentation and Organization*





Best
      Care, Inc. (“Best Care” or the “Company”) is a Nevada corporation in the
      development stage and has not commenced operations. The Company was incorporated
      under the laws of the State of Nevada on October 3, 2006. The proposed business
      plan of the Company is to establish and operate a specialized residential care
      unit for patients with Alzheimer’s disease. The Company also intends to operate
      additional specialized residential care units for Alzheimer’s patients if the
      first unit established is successful in terms of occupancy levels, and
      profitability. The accompanying financial statements of Best Care were prepared
      from the accounts of the Company under the accrual basis of
      accounting.





In
      December 2006, the Company completed an activity to submit a Registration
      Statement on Form SB-2 to the Securities and Exchange Commissions (“SEC”) to
      register 1,250,000 of its outstanding shares of common stock on behalf of
      selling stockholders. The Registration Statement on Form SB-2 was declared
      effective on January 5, 2007. The Company did not receive any proceeds from
      this
      registration activity as the shares of common stock were sold by selling
      stockholders.




*Unaudited
      Interim Financial Statements*





The
      interim financial statements of the Company as of September 30, 2007, and for
      the periods ended September 30, 2007, and cumulative from inception, are
      unaudited. However, in the opinion of management, the interim financial
      statements include all adjustments, consisting only of normal recurring
      adjustments, necessary to present fairly the Company’s financial position as of
      September 30, 2007, and the results of its operations and its cash flows for the
      periods ended September 30, 2007, and cumulative from inception. These results
      are not necessarily indicative of the results expected for the calendar year
      ending December 31, 2007. The accompanying financial statements and notes
      thereto do not reflect all disclosures required under accounting principles
      generally accepted in the United States. Refer to Best Care’s audited financial
      statements contained in its Annual Report on Form 10-KSB as of December 31,
      2006, for additional information, including significant accounting
      policies.





*Cash
      and Cash Equivalents*





For
      purposes of reporting within the statement of cash flows, the Company considers
      all cash on hand, cash accounts not subject to withdrawal restrictions or
      penalties, and all highly liquid debt instruments purchased with a maturity
      of
      three-months or less to be cash and cash equivalents.




1


**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**NOTES
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**





*Revenue
      Recognition*





The
      Company is in the development stage and has yet to realize revenues from
      operations. Once the Company has commenced operations, it will recognize
      revenues when delivery of goods or completion of services has occurred provided
      there is persuasive evidence of an agreement, acceptance has been approved
      by
      its patients, the fee is fixed or determinable based on the completion of stated
      terms and conditions, and collection of any related receivable is
      probable.




*Loss
      per Common Share*





Basic
      loss per share is computed by dividing the net loss attributable to the common
      stockholders by the weighted average number of shares of common stock
      outstanding during the period. Fully diluted loss per share is computed similar
      to basic loss per share except that the denominator is increased to include
      the
      number of additional common shares that would have been outstanding if the
      potential common shares had been issued and if the additional common shares
      were
      dilutive. There were no dilutive financial instruments issued or outstanding
      for
      the period ended September 30, 2007.





*Income
      Taxes*





The
      Company accounts for income taxes pursuant to SFAS No. 109, *“Accounting
      for Income Taxes”* (“SFAS
      109”). Under SFAS 109, deferred tax assets and liabilities are determined based
      on temporary differences between the bases of certain assets and liabilities
      for
      income tax and financial reporting purposes. The deferred tax assets and
      liabilities are classified according to the financial statement classification
      of the assets and liabilities generating the differences.





The
      Company maintains a valuation allowance with respect to deferred tax assets.
      The
      Company establishes a valuation allowance based upon the potential likelihood
      of
      realizing the deferred tax asset and taking into consideration the Company’s
      financial position and results of operations for the current period. Future
      realization of the deferred tax benefit depends on the existence of sufficient
      taxable income within the carryforward period under the Federal tax
      laws.





Changes
      in circumstances, such as the Company generating taxable income, could cause
      a
      change in judgment about the realizability of the related deferred tax asset.
      Any change in the valuation allowance will be included in income in the year
      of
      the change in estimate.





*Fair
      Value of Financial Instruments*





The
      Company estimates the fair value of financial instruments using the available
      market information and valuation methods. Considerable judgment is required
      in
      estimating fair value. Accordingly, the estimates of fair value may not be
      indicative of the amounts the Company could realize in a current market
      exchange. As of September 30, 2007, the carrying value of accounts payable
      -
      trade and accrued liabilities approximated fair value due to the short-term
      nature and maturity of these instruments.




2





**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**NOTES
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**





*Deferred
      Offering Costs*





The
      Company defers as other assets the direct incremental costs of raising capital
      until such time as the offering is completed. At the time of the completion
      of
      the offering, the costs are charged against the capital raised. Should the
      offering be terminated, deferred offering costs are charged to operations during
      the period in which the offering is terminated.





*Concentration
      of Risk*





As
      of
      September 30, 2007, the Company maintained its cash account at one commercial
      bank. The balance in the account was subject to FDIC coverage.




*Common
      Stock Registration Expenses*





The
      Company considers incremental costs and expenses related to the registration
      of
      equity securities with the SEC, whether by contractual arrangement as of a
      certain date or by demand, to be unrelated to original issuance transactions.
      As
      such, subsequent registration costs and expenses are reflected in the
      accompanying financial statements as general and administrative expenses, and
      are expensed as incurred.





*Lease
      Obligations*





All
      noncancellable leases with an initial term greater than one year are categorized
      as either capital or operating leases. Assets recorded under capital leases
      are
      amortized according to the methods employed for property and equipment or over
      the term of the related lease, if shorter.





*Estimates*





The
      financial statements are prepared on the basis of accounting principles
      generally accepted in the United States. The preparation of financial statements
      in conformity with generally accepted accounting principles requires management
      to make estimates and assumptions that affect the reported amounts of assets
      and
      liabilities as of September 30, 2007, and expenses for the period ended
      September 30, 2007, and cumulative from inception. Actual results could differ
      from those estimates made by management.





**(2)**  **Development
      Stage Activities and Going Concern**





The
      Company is currently in the development stage, and has no operations. The
      proposed business plan of the Company is to establish and operate a specialized
      residential care unit for patients with Alzheimer’s disease. The Company also
      intends to operate additional specialized residential care units for Alzheimer’s
      patients if the first unit established is successful in terms of occupancy
      levels, and profitability.




3


**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**NOTES
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**




During
      the period from inception through September 30, 2007, the Company was
      incorporated, received working capital through a loan from a stockholder, and
      completed a capital formation activity to raise $62,500 from the sale of common
      stock to various stockholders. The Company also completed in December 2006
      an
      activity to submit a Registration Statement on Form SB-2 to the SEC to register
      1,250,000 of its outstanding shares of common stock on behalf of selling
      stockholders. The Registration Statement on Form SB-2 was declared effective
      on
      January 5, 2007. The Company did not receive any proceeds from this registration
      activity as the shares of common stock were sold by selling stockholders. The
      Company intends to conduct additional capital formation activities through
      the
      issuance of its common stock to establish its first specialized residential
      care
      unit for Alzheimer’s patients, and to commence operations.





The
      accompanying financial statements have been prepared in conformity with
      accounting principles generally accepted in the United States of America, which
      contemplate continuation of the Company as a going concern. The Company has
      not
      established any source of revenue to cover its operating costs, and as such,
      has
      incurred an operating loss since inception. Further, as of September 30, 2007,
      the cash resources of the Company were insufficient to meet its current business
      plan. These and other factors raise substantial doubt about the Company’s
      ability to continue as a going concern. The accompanying financial statements
      do
      not include any adjustments to reflect the possible future effects on the
      recoverability and classification of assets or the amounts and classification
      of
      liabilities that may result from the possible inability of the Company to
      continue as a going concern.





**(3)**  **Loan
      from Director and Stockholder**





On
      August
      27, 2007, a loan in the amount of $575 from a former Director, officer, and
      principal stockholder of the Company was forgiven.





On
      August
      27, 2007, accrued rent in the amount of $1,800 due to a former Director,
      officer, and principal stockholder of the Company was forgiven.





**(4)**  **Common
      Stock**





On
      October 5, 2006, the Company issued 2,200,000 of its common stock to its former
      Director, President and Treasurer for services. The transaction was valued
      at
      $2,200.




On
      October 5, 2006, the Company issued 800,000 of its common stock to its former
      Director and Corporate Secretary for services. The transaction was valued at
      $800.





On
      October 7, 2006, the Board of Directors of the Company approved a Private
      Placement Offering (“PPO”), exempt from registration under the Securities Act of
      1933, to raise $62,500 through the issuance of 1,250,000 shares of its common
      stock, par value $.001 per share, at an offering price of $0.05 per share.
      The
      PPO had an offering period of 180 days. On November 22, 2006, the Company closed
      the PPO and, through March 31, 2007, raised cash proceeds of
      $62,500.





4





**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**NOTES
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**




On
      August
      22, 2007, Best Care entered into a Stock Purchase Agreement with Cosell
      Investments, Ltd. (the “Buyer”), and Haim Perlstein and Chaim Limor
      (collectively, the “Sellers”). Pursuant to the terms and conditions of the Stock
      Purchase Agreement, the Buyer acquired from the Sellers 3,000,000 shares of
      common stock of the Company. As a result of the Stock Purchase Agreement, the
      Buyer acquired control of the Company on August 27, 2007, by purchasing
      approximately 70.6% of the issued and outstanding shares of common stock of
      the
      Company directly from the Sellers.





**(5)**  **Income
      Taxes**





The
      provision (benefit) for income taxes for the periods ended September 30, 2007,
      was as follows (assuming a 15% effective tax rate):




**Three-Months**
              
              
              **Nine-Months****Ended**
              
              
              **Ended****September
                  30,**
              
              
              **September
                  30,****2007**
              
              
              **2007**Current
                  Tax Provision:Federal-Taxable
                  income
              
              $
              -
              
              $
              -Total
                  current tax provision
              
              $
              -
              
              $
              -Deferred
                  Tax Provision:Federal-Loss
                  carryforwards
              
              $
              1,845
              
              $
              5,537Change
                  in valuation allowance
              
              
              (1,845
              )
              
              (5,537
              )Total
                  deferred tax provision
              
              $
              -
              
              $
              -





The
      Company had deferred income tax assets as of September 30, 2007, as
      follows:




**2007**Loss
                  carryforwards
              
              $
              10,427Less
                  - Valuation allowance
              
              
              (10,427
              )Total
                  net deferred tax assets
              
              $
              -





The
      Company provided a valuation allowance equal to the deferred income tax assets
      for the period ended September 30, 2007, because it is not presently known
      whether future taxable income will be sufficient to utilize the loss
      carryforwards.





As
      of
      September 30, 2007, the Company had approximately $69,510 in tax loss
      carryforwards that can be utilized in future periods to reduce taxable income,
      and expire in various periods through the year 2027.





5




**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**NOTES
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**





**(6)**  **Related
      Party Transactions**





As
      described in Note 4, the Company has entered into transactions with its former
      officers and Directors for their services, and has issued a total of 3,000,000
      shares of its common stock at a value of $3,000.





Effective
      October 3, 2006, the Company entered into a verbal agreement with an individual
      who was a Director, President and principal stockholder of the Company to lease
      office space for operations in Evanston, IL. The monthly lease rate is $200,
      and
      the term of the lease arrangement is month to month. On July 1, 2007, the
      parties mutually agreed to cancel the lease agreement. On August 27, 2007,
      the
      accrued rent of $1,800 was forgiven by the former Director, President, and
      principal stockholder of the Company.





As
      described in Note 3, during the three-month period ended September 30, 2007,
      the
      Company was forgiven of debt amounting for $525 by the former Director,
      President, Treasurer, and principal stockholder of the Company.




**(7)**  **Change
      in Management**





As
      described in Note 4, on August 22, 2007, Best Care entered into a Stock Purchase
      Agreement with Cosell Investments, Ltd. (the “Buyer”), and Haim Perlstein and
      Chaim Limor (collectively, the “Sellers”). Pursuant to the terms and conditions
      of the Stock Purchase Agreement, the Buyer acquired from the Sellers 3,000,000
      shares of common stock of the Company. As a result of the Stock Purchase
      Agreement, the Buyer acquired control of the Company on August 27, 2007, by
      purchasing approximately 70.6% of the issued and outstanding shares of common
      stock of the Company directly from the Sellers.




Pursuant
      to the terms and conditions set forth in the Stock Purchase Agreement,
      immediately following the closing of the transaction to purchase the 3,000,000
      shares of common stock of the Company from the Sellers, (i) the Buyers’ nominee,
      Jing Jiang, was appointed to the Board of Directors, (ii) Chaim Limor tendered
      his resignation from the Board of Directors and as an officer of the Company,
      and (iii) Haim Perlstein tendered his resignation from the Board of Directors
      and as an officer, effective as of ten days after the delivery to the
      stockholders of the Company of an Information Statement pursuant to Rule 14f.
      In
      addition, Jing Jiang was appointed as the Chairman, Chief Executive Officer,
      Chief Financial Officer, and Secretary of the Company.





**(8)**  **Recent
      Accounting Pronouncements**





In
      September 2006, the FASB issued SFAS No. 157, “ *Fair
      Value Measurements* .”
This
      statement defines fair value, establishes a framework for measuring fair value
      in generally accepted accounting principles, and expands disclosure about fair
      value measurements. This statement applies under other accounting pronouncements
      that require or permit fair value measurements, the FASB having previously
      concluded in those accounting pronouncement that fair value is the relevant
      measurement attribute. This statement does not require any new fair value
      measurements. However, for some entities, the application of the statement
      will
      change current practice. This statement is effective for financial statements
      issued for fiscal years beginning after November 15, 2007, and interim periods
      within those fiscal years. The management of the Company does not believe that
      this new pronouncement will have a material impact on its financial
      statements.





6




**BEST
      CARE, INC.**


**(A
      DEVELOPMENT STAGE COMPANY)**


**NOTES
      TO FINANCIAL STATEMENTS**


**SEPTEMBER
      30, 2007**


**(Unaudited)**




In
      September 2006, the FASB issued SFAS No. 158, “ *Employers’
      Accounting for Defined Benefit Pension and Other Postretirement Plans - An
      Amendment of FASB Statements No. 87, 88, 106 and 132(R)* .”
This
      statement improves financial reporting by requiring an employer to recognize
      the
      overfunded or underfunded status of a defined benefit postretirement plan (other
      than a multi-employer plan) as an asset or liability in its statement of
      financial position and to recognize changes in that funded status in the year
      in
      which the changes occur through comprehensive income of a business entity or
      changes in unrestricted net assets for a not-for-profit organization. This
      statement also improves financial reporting by requiring an employer to measure
      the funded status of a plan as of the date of its year-end statement of
      financial position, with limited exceptions. The management of the Company
      does
      not believe that this new pronouncement will have a material impact on its
      financial statements.





In
      February 2007, the FASB issued SFAS No. 159, " *The
      Fair Value Option for Financial Assets and Financial Liabilities - Including
      an
      Amendment of FASB Statement No. 115* ,"
      which
      permits entities to measure many financial instruments and certain other items
      at fair value that are not currently required to be measured at fair value.
      An
      entity would report unrealized gains and losses on items for which the fair
      value option has been elected in earnings at each subsequent reporting date.
      The
      objective is to improve financial reporting by providing entities with the
      opportunity to mitigate volatility in reported earnings caused by measuring
      related assets and liabilities differently without having to apply complex
      hedge
      accounting provisions. The decision about whether to elect the fair value option
      is applied instrument by instrument, with a few exceptions; the decision is
      irrevocable; and it is applied only to entire instruments and not to portions
      of
      instruments. SFAS No. 159 requires disclosures that facilitate comparisons
      (a)
      between entities that choose different measurement attributes for similar assets
      and liabilities and (b) between assets and liabilities in the financial
      statements of an entity that selects different measurement attributes for
      similar assets and liabilities. SFAS No. 159 is effective for financial
      statements issued for fiscal years beginning after November 15, 2007. Early
      adoption is permitted as of the beginning of a fiscal year provided the entity
      also elects to apply the provisions of SFAS No. 157. Upon implementation, an
      entity shall report the effect of the first re-measurement to fair value as
      a
      cumulative-effect adjustment to the opening balance of retained earnings. Since
      the provisions of SFAS No. 159 are applied prospectively, any potential impact
      will depend on the instruments selected for fair value measurement at the time
      of implementation. The management of the Company does not believe that this
      new
      pronouncement will have a material impact on its financial
      statements.





**(9)**  **Subsequent
      Events**





On
      October 19, 2007, the Company entered into a Merger Agreement, pursuant to
      which
      the Company acquired China Baolong Logistics Limited (“CBL”) from the CBL
      Shareholders. Pursuant to the Merger Agreement, CBL became a wholly owned
      subsidiary of the Company. Further, the Company also became the indirect owner
      of the Chinese operating subsidiary of CBL, Beijing Baolong Logistics Company
      Limited (“BBL”).





CBL
      was
      formed on March 7, 2007, under the laws of the British Virgin Islands. CBL
      owns
      all of the issued and outstanding stock and ownership of BBL. Currently, BBL
      engages primarily in the distribution of books to retail book sellers, eggs
      to
      retail stores, raw logs to saw mills and paper mills, railway and highway
      logistic transportation, and storage services for large cargoes.




7




**Item
      2.** **Management’s
      Discussion and Analysis Or Plan of Operation** ****




The
      following discussion and analysis should be read in conjunction with the
      consolidated financial statements and related notes included elsewhere in this
      quarterly report.





**Forward
      Looking Statements**





The
      information in this discussion contains forward-looking statements within the
      meaning of Section 21E of the Securities Exchange Act of 1934, as amended.
      These
      forward-looking statements involve risks and uncertainties, including statements
      regarding our capital needs, business strategy and expectations. Any statements
      contained herein that are not statements of historical facts may be deemed
      to be
      forward-looking statements. In some cases, you can identify forward-looking
      statements by terminology such as “may”, “will”, “should”, “expect”, “plan”,
“intend”, “anticipate”, “believe”, estimate”, “predict”, “potential” or
“continue”, the negative of such terms or other comparable terminology. Actual
      events or results may differ materially. We disclaim any obligation to publicly
      update these statements, or disclose any difference between its actual results
      and those reflected in these statements.





**Plan
      of Operation**





We
      are a
      development stage company, and have not recognized any revenues since October
      3,
      2006 (date of inception). Until August 22, 2007, we were focused on becoming
      involved with the long-term care and related services industry. Our goal was
      to
      establish a Specialized Alzheimer’s Residential Care Unit and operate it
      successfully in terms of providing the finest available care for Alzheimer’s
      patients, while maximizing occupancy levels and revenues.





However,
      on August 22, 2007, our Directors and officers (collectively the “Sellers”)
      entered into a Stock Purchase Agreement with Cosell Investments, Ltd. (the
      “Buyer”). Pursuant to the terms and conditions of the Stock Purchase Agreement,
      the Buyer acquired from the Sellers 3,000,000 shares of our common stock. As
      a
      result of the Stock Purchase Agreement, the Buyer acquired control of us on
      August 22, 2007, by purchasing approximately 70.6% of the issued and outstanding
      shares of our common stock directly from the Sellers.





Pursuant
      to the terms and conditions set forth in the Stock Purchase Agreement,
      immediately following the closing of the transaction to purchase the 3,000,000
      shares of our common stock from the Sellers, (i) the Buyers’ nominee, Jing
      Jiang, was appointed to our Board of Directors, (ii) Chaim Limor tendered his
      resignation from our Board of Directors and as an officer, and (iii) Haim
      Perlstein tendered his resignation from our Board of Directors and as an
      officer, effective as of ten days after the delivery to our stockholders of
      an
      Information Statement pursuant to Rule 14f. In addition, Jing Jiang was
      appointed as our Chairman, Chief Executive Officer, Chief Financial Officer,
      and
      Secretary.





In
      addition, on October 19, 2007, we entered into a Merger Agreement, pursuant
      to
      which we acquired China Baolong Logistics Limited (“CBL”) from the CBL
      Shareholders. Pursuant to the Merger Agreement, CBL became our wholly owned
      subsidiary. Further, we also became the indirect owner of the Chinese operating
      subsidiary of CBL, Beijing Baolong Logistics Company Limited (“BBL”).





CBL
      was
      formed on March 7, 2007, under the laws of the British Virgin Islands. CBL
      owns
      all of the issued and outstanding stock and ownership of BBL. Currently, BBL
      engages primarily in the distribution of books to retail book sellers, eggs
      to
      retail stores, raw logs to saw mills and paper mills, railway and highway
      logistic transportation, and storage services for large cargoes.





As
      a
      result of the events described above, our Business Plan and focus have changed
      from Alzheimer’s Care Units to the operations of BBL.





8




**Results
      of Operations:**





**Three
      Months and Nine Months Ended September 30, 2007**





We
      are a
      development stage company, and have not generated any revenues since our
      inception. General and administrative expenses were $14,688 and $39,278 for
      the
      three and nine-month periods ended September 30, 2007, respectively. These
      expenses are mainly attributable to professional fees incurred for the related
      periods.





We
      have,
      in our history, not generated any income from operations, have incurred
      substantial expenses, and have sustained losses. As a result of the Merger
      Agreement with CBL, we anticipate that our consolidated operations will provide
      for the realization of revenues and net income during the remainder of
      2007.





**Liquidity
      and Financial Resources**





During
      the nine months ended September 30, 2007, net cash used in operating activities
      amounted to $(44,390). The increase in net cash used in operating activities
      primarily resulted from our net loss of $(36,903) and a decrease in accounts
      payable - trade and accrued liabilities, offset by an increase in a
      deposit.





Net
      cash
      provided by financing activities amounted to $425 for the nine months ended
      September 30, 2007. The increase resulted primarily from the issuance of stock
      for cash.





As
      of
      September 30, 2007, our cash resources amounted to $470. Current liabilities
      exceeded current assets by $4,010, and our deficit accumulated during the
      development stage amounted to $69,510.




**Item
      3.**  **Controls
      and Procedures**




**Evaluation
      of Disclosure Controls and Procedures**




As
      of
      September 30, 2007, the end of the period covered by this report, our Chief
      Executive Officer and our Chief Financial Officer reviewed and evaluated the
      effectiveness of the our disclosure controls and procedures (as defined in
      Exchange Act Rule 13a-15(e) and 15d-15(e)), which are designed to ensure that
      material information we must disclose in our report filed or submitted under
      the
      Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded,
      processed, summarized, and reported on a timely basis, and have concluded,
      based
      on that evaluation, that as of such date, our disclosure controls and procedures
      were effective to ensure that information required to be disclosed by us in
      reports that we file or submit under the Exchange Act is accumulated and
      communicated to our Chief Executive Officer and Chief Financial Officer as
      appropriate to allow timely decisions regarding required disclosure.




**Changes
      in Internal Control over Financial Reporting**




There
      was
      no change in our internal control over financial reporting that occurred during
      the fiscal quarter covered by this report on Form 10-QSB that has materially
      affected, or is reasonably likely to materially affect, our internal control
      over financial reporting.




9




**PART
      II - OTHER INFORMATION**




**Item
      1.****Legal
      Proceedings**




Not
      applicable




**Item
      2.****Unregistered
      Sales of Equity Securities and Use of Proceeds**





R esponsive
      information previously has been included in a Current Report on Form
      8-K.




**Item
      3.** **Defaults
      Upon Senior Securities**




**Not
      applicable**




**Item
      4.****Submission
      of Matters to a Vote of Security Holders**




**Not
      applicable**




**Item
      5.****Other
      Information**




Responsive
      information previously has been included in a Current Report on Form
      8-K.




**Item
      6.****Exhibits**




**Exhibit
                Number**
            
            **Exhibit
                Title**31.1
            
            Certification
                of CEO pursuant to Rule 13a-14(a) or 15d-14 (a) as adopted pursuant
                to
                Section 302 of the Sarbanes-Oxley Act of 2002.32.1
            
            Certification
                Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section
                906 of
                the Sarbanes-Oxley Act of 2002




10


**SIGNATURES**


Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned thereunto
      duly authorized.




Best
                Care, Inc.Date:
              November 15, 2007
            By:
            /s/
                Jing JiangJing
              JiangChief
                Executive Officer, Chief Financial
                Officer





11