**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

| [X]                | Quarterly                Report pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------|
|               |                                                                                                                                 |
|               | For                the quarterly period ended **April                30, 2007**                                                      |
|               |                                                                                                                                 |
| [                ] | Transition                Report pursuant to 13 or 15(d) of the Securities Exchange Act of                1934                       |
|               |                                                                                                                                 |
|               | For                the transition period  __________                to __________                                     |
|               |                                                                                                                                 |
|               | Commission                File Number: **333-140806**                                                                                |

**The      BabyDot Company**

| **Nevada**                                                                                         | **20-5131044**                                   |
|----------------------------------------------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation or                organization)  | (IRS                Employer Identification No.) |

| **3071                Wandering River Ct.****Las                Vegas, NV 89135** |
|-----------------------------------------------------------------------------------|
| (Address                of principal executive offices)                           |

| **(702)                592-8737**                                                                                |
|------------------------------------------------------------------------------------------------------------------|
| (Issuer’s                telephone number)                                                                 |
|  _______________________________________________________________                                            |
| (Former                name, former address and former fiscal year, if changed since last                report) |

**[X]      Yes [ ] No**

**[X]      Yes [ ] No**

**9,960,000      common shares as of April 30, 2007**

**Yes      [ ] No [X]**

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Table          of Contents

|                                                      | TABLE                OF CONTENTS                                                          |       Page |
|-----------------------------------------------------------|-------------------------------------------------------------------------------------------|------------------------------------------|
|  PART                I - FINANCIAL INFORMATION  |
| Item                1.                                    | Financial                Statements                                                       | 3                                        |
| Item                2.                                    | Plan                of Operation                                                          | 4                                        |
| Item                3.                                    | Controls                and Procedures                                                    | 9                                        |
|  PART                II - OTHER INFORMATION     |
| Item                1.                                    | Legal                Proceedings                                                          | 10                                       |
| Item                2.                                    | Unregistered                Sales of Equity Securities and Use of                Proceeds | 10                                       |
| Item                3.                                    | Defaults                Upon Senior Securities                                            | 10                                       |
| Item                4.                                    | Submission                of Matters to a Vote of Security                Holders         | 10                                       |
| Item                5.                                    | Other                Information                                                          | 10                                       |
| Item                6.                                    | Exhibits                                                                                  | 10                                       |

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Table          of Contents

**PART      I - FINANCIAL INFORMATION**

**Item1.**
**     Financial      Statements**

| Our                unaudited financial statements included in this Form 10-QSB are as                follows: |
|---------------------------------------------------------------------------------------------------------------|
|                                                                                                          |
| F-1                                                                                                           | Consolidated                Balance Sheets as of April 30, 2007 (unaudited)                and October 31, 2006 (audited); |
|                                                                                                          |   |
| F-2                                                                                                           | Consolidated                Statements                of Operations for the three and six months ended April 30, 2007 and                2006                and period from inception (November 1, 2005) through April 30, 2007                (unaudited); |
|                                                                                                          |   |
| F-3                                                                                                           | Consolidated              Statements of Stockholders’ Equity from inception              (November 1, 2005) through April 30, 2007 (unaudited); |
|                                                                                                          |   |
| F-4                                                                                                           | Consolidated              Statements of Cash Flows for the six months ended              April 30, 2007 and 2006 and period from inception (November 1, 2005)              through April 30, 2007 (unaudited); |
|                                                                                                          |   |
| F-5                                                                                                           | Notes              to Financial              Statements. |

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Table          of Contents

THE

|                                                                                                                                                                                           | April                    30, 2007 |     | October                    31,2006 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------|----------|------------------------------------|
|                                                                                                                                                                                           | (Unaudited)                       |     |                               |
| ASSETS                                                                                                                                                                                         |                              |     |                               |
|                                                                                                                                                                                           |                              |     |                               |
| CURRENT                  ASSETS                                                                                                                                                                |                              |     |                               |
| Cash                  in bank                                                                                                                                                                  | $                                 | 12,865   |                               | $ | 5,014 |
| Prepaid                  expenses                                                                                                                                                              |                              | -        |                               |   | 5 |
| Inventory                                                                                                                                                                                      |                              | 1,565    |                               |   | 1,147 |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| TOTAL                  CURRENT ASSETS                                                                                                                                                          |                              | 14,430   |                               |   | 6,166 |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| TOTAL                  ASSETS                                                                                                                                                                  | $                                 | 14,430   |                               | $ | 6,166 |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| LIABILITIES                  & STOCKHOLDERS' EQUITY                                                                                                                                        |                              |     |                               |   |   |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| CURRENT                  LIABILITIES                                                                                                                                                           |                              |     |                               |   |   |
| Accounts                  payable                                                                                                                                                              | $                                 | 5,287    |                               | $ | 2,303 |
| Advances                  from related parties                                                                                                                                                 |                              | 2,462    |                               |   | 2,488 |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| TOTAL                  CURRENT LIABILITIES                                                                                                                                                     |                              | 7,749    |                               |   | 4,791 |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| LONG-TERM                  DEBT                                                                                                                                                                |                              | -        |                               |   | - |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| TOTAL                  LIABILITIES                                                                                                                                                             |                              | 7,749    |                               |   | 4,791 |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| STOCKHOLDERS'                  EQUITY                                                                                                                                                          |                              |     |                               |   |   |
| Common                      stock: $0.001 par value;90,000,000                      shares authorized, 9,960,000 and7,000,000                      shares issued and outstanding, respectively |                              | 9,960    |                               |   | 7,000 |
| Additional                  paid in capital                                                                                                                                                    |                              | 11,840   |                               |   | - |
| Accumulated                  deficit                                                                                                                                                           |                              | (15,119) |                               |   | (5,625) |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| TOTAL                  STOCKHOLDERS' EQUITY                                                                                                                                                    |                              | 6,681    |                               |   | 1,375 |
|                                                                                                                                                                                           |                              |     |                               |   |   |
| TOTAL                  LIABILITIES & STOCKHOLDERS' EQUITY                                                                                                                                  | $                                 | 14,430   |                               | $ | 6,166 |

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Table          of Contents

THE

|                                                   | For                        the Three Months                        EndedApril                        30,2007 |      | For                        the Three Months                        EndedApril                        30,2006 |   | For                        the Six Months                        EndedApril                        30,2007 |   | For                        the Six Months                        EndedApril                        30,2006 |      | From                          Inception On                          November 1,2005                          throughApril                          30, 2007 |
|--------------------------------------------------------|--------------------------------------------------------------------------------------------------------------|-----------|--------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------|-----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                   |                                                                                                         |      |                                                                                                         |   |                                                                                                       |   |                                                                                                       |      |                                                                                                                                                        |
| REVENUES                                               | $                                                                                                            | 70        |                                                                                                         | $      | 531                                                                                                        |   | $                                                                                                          | 1,222     |                                                                                                                                                        | $ | 1,465 |   | $ | 3,102 |
| COST                  OF SALES                         |                                                                                                         | 67        |                                                                                                         |   | 510                                                                                                        |   |                                                                                                       | 1,175     |                                                                                                                                                        |   | 1,406 |   |   | 2,191 |
| GROSS                  MARGIN                          |                                                                                                         | 3         |                                                                                                         |   | 21                                                                                                         |   |                                                                                                       | 47        |                                                                                                                                                        |   | 59 |   |   | 911 |
|                                                   |                                                                                                         |      |                                                                                                         |   |                                                                                                       |   |                                                                                                       |      |                                                                                                                                                        |   |   |   |   |   |
| OPERATING                  EXPENSES                    |                                                                                                         |      |                                                                                                         |   |                                                                                                       |   |                                                                                                       |      |                                                                                                                                                        |   |   |   |   |   |
| General                  and administrative            |                                                                                                         | 3,988     |                                                                                                         |   | 368                                                                                                        |   |                                                                                                       | 9,541     |                                                                                                                                                        |   | 1,110 |   |   | 16,030 |
|                                                   |                                                                                                         |      |                                                                                                         |   |                                                                                                       |   |                                                                                                       |      |                                                                                                                                                        |   |   |   |   |   |
| TOTAL                  OPERATING EXPENSES              |                                                                                                         | 3,988     |                                                                                                         |   | 368                                                                                                        |   |                                                                                                       | 9,541     |                                                                                                                                                        |   | 1,110 |   |   | 16,030 |
|                                                   |                                                                                                         |      |                                                                                                         |   |                                                                                                       |   |                                                                                                       |      |                                                                                                                                                        |   |   |   |   |   |
| NET                  LOSS                              | $                                                                                                            | (3,985)   |                                                                                                         | $      | (347)                                                                                                      |   | $                                                                                                          | (9,494)   |                                                                                                                                                        | $ | (1,051) |   | $ | (15,119) |
|                                                   |                                                                                                         |      |                                                                                                         |   |                                                                                                       |   |                                                                                                       |      |                                                                                                                                                        |   |   |   |   |   |
| BASIC                  LOSS PER SHARE                  | $                                                                                                            | (0.00)    |                                                                                                         | $      | (0.00)                                                                                                     |   | $                                                                                                          | (0.00)    |                                                                                                                                                        | $ | (0.00) |   |   |   |
|                                                   |                                                                                                         |      |                                                                                                         |   |                                                                                                       |   |                                                                                                       |      |                                                                                                                                                        |   |   |   |   |   |
| Weighted                    Average Shares Outstanding |                                                                                                         | 9,960,000 |                                                                                                         |   | 3,500,000                                                                                                  |   |                                                                                                       | 8,973,333 |                                                                                                                                                        |   | 3,500,000 |   |   |   |

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Table            of Contents

THE

|                                                                                               | Common                  Stock |      | Additional                  Paid |   | Accumulated                   |   | TotalStockholders' |
|----------------------------------------------------------------------------------------------------|-------------------------------|-----------|----------------------------------|--------|-------------------------------|--------|--------------------|
|                                                                                               | Shares                        |      | Amount                           |   | in                    Capital |   | Deficit            |   | Equity |
| Balance                  November 1, 2005                                                          |                          | -         |                             | $      | -                             |   | $                  | - |   | $ | - |   | $ | - |
|                                                                                               |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Shares                    issued for cash at                    $0.001 per share                   |                          | 5,000,000 |                             |   | 5,000                         |   |               | - |   |   | - |   |   | 5,000 |
|                                                                                               |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Shares                    issued for services at                    $0.001 per share               |                          | 2,000,000 |                             |   | 2,000                         |   |               | - |   |   | - |   |   | 2,000 |
|                                                                                               |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Net                    loss for the year ended October 31, 2006                                    |                          | -         |                             |   | -                             |   |               | - |   |   | (5,625 | ) |   | (5,625) |
|                                                                                               |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Balance                  October 31, 2006                                                          |                          | 7,000,000 |                             |   | 7,000                         |   |               | - |   |   | (5,625 | ) |   | 1,375 |
|                                                                                               |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Shares                    issued for cash at $0.005                    per share                   |                          | 2,960,000 |                             |   | 2,960                         |   |               | 11,840 |   |   | - |   |   | 14,800 |
|                                                                                               |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Net                    loss for the six months ended                    April 30, 2007 (Unaudited) |                          | -         |                             |   | -                             |   |               | - |   |   | (9,494 | ) |   | (9,494) |
|                                                                                               |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Balance                  April 30, 2007 (Unaudited)                                                |                          | 9,960,000 |                             | $      | 9,960                         |   | $                  | 11,840 |   | $ | (15,119 | ) | $ | 6,681 |

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Table              of Contents

THE

|                                                                                                                            | For                              the SixMonths                              EndedApril                              30, 2007 |    | For                              the Six Months                              EndedApril                              30,2006 |   | From                                Inception On                                November 1,2005                                throughApril                                30, 2007 |
|---------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------|---------|------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |
| CASH                        FLOWS FROM OPERATING ACTIVITIES                                                                     |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |
| Net                        loss                                                                                                 | $                                                                                                                                 | (9,494) |                                                                                                                         | $      | (1,051)                                                                                                                                                                             |   | $ | (15,119) |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| Adjustments                        to reconcile net income to net                        cash provided by operating activities: |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| Common                        stock issued for services                                                                         |                                                                                                                              | -       |                                                                                                                         |   | -                                                                                                                                                                                   |   |   | 2,000 |
| Changes                        in operating assets and liabilities:                                                             |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| (Increase)                        decrease in inventory                                                                         |                                                                                                                              | (418)   |                                                                                                                         |   | -                                                                                                                                                                                   |   |   | (1,565) |
| (Increase)                        decrease in prepaid expenses                                                                  |                                                                                                                              | 5       |                                                                                                                         |   | -                                                                                                                                                                                   |   |   | - |
| Increase                        (decrease) in accounts payable                                                                  |                                                                                                                              | 2,984   |                                                                                                                         |   | 1,506                                                                                                                                                                               |   |   | 5,287 |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| NET                        CASH PROVIDED BY OPERATING ACTIVITES                                                                 |                                                                                                                              | (6,923) |                                                                                                                         |   | 455                                                                                                                                                                                 |   |   | (9,397) |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| CASH                        FLOWS FROM INVESTING ACTIVITIES                                                                     |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| Property                        and equipment purchased                                                                         |                                                                                                                              | -       |                                                                                                                         |   | -                                                                                                                                                                                   |   |   | - |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| NET                        CASH (USED) BY INVESTING ACTIVITIES                                                                  |                                                                                                                              | -       |                                                                                                                         |   | -                                                                                                                                                                                   |   |   | - |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| CASH                        FLOWS FROM FINANCING ACTIVITIES                                                                     |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| Proceeds                        from common stock issued                                                                        |                                                                                                                              | 14,800  |                                                                                                                         |   | -                                                                                                                                                                                   |   |   | 19,800 |
| Increase                        in advances from related parties                                                                |                                                                                                                              | (26)    |                                                                                                                         |   | 900                                                                                                                                                                                 |   |   | 2,462 |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| NET                        CASH PROVIDED BY FINANCING ACTIVITIES                                                                |                                                                                                                              | 14,774  |                                                                                                                         |   | 900                                                                                                                                                                                 |   |   | 22,262 |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| NET                        INCREASE IN CASH                                                                                     |                                                                                                                              | 7,851   |                                                                                                                         |   | 1,355                                                                                                                                                                               |   |   | 12,865 |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| CASH                        - Beginning of period                                                                               |                                                                                                                              | 5,014   |                                                                                                                         |   | -                                                                                                                                                                                   |   |   | - |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| CASH                        - End of period                                                                                     | $                                                                                                                                 | 12,865  |                                                                                                                         | $      | 1,355                                                                                                                                                                               |   | $ | 12,865 |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| SUPPLEMENTAL                        CASH FLOW DISCLOSURE:                                                                       |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| CASH                        PAID FOR:                                                                                           |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| Interest                                                                                                                        | $                                                                                                                                 | -       |                                                                                                                         | $      | -                                                                                                                                                                                   |   | $ | - |
| Income                        taxes                                                                                             | $                                                                                                                                 | -       |                                                                                                                         | $      | -                                                                                                                                                                                   |   | $ | - |
|                                                                                                                            |                                                                                                                              |    |                                                                                                                         |   |                                                                                                                                                                                |   |   |   |
| NON                        CASH FINANCING ACTIVITIES:                                                                           | $                                                                                                                                 | -       |                                                                                                                         | $      | -                                                                                                                                                                                   |   | $ | - |

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Table                of Contents

**THEBABY        DOT COMPANY**

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Table          of Contents

**Item2.     Plan      of      Operation**

**Forward-Looking      Statements**

**Business      Overview**

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Table          of Contents

**Plan      of Operation**

***Product      Development***

***Locate      Suitable Manufacturing***

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Table          of Contents

***Enhance      Our Website***

***Intellectual      Property Protection***

***Sales      Personnel***

***Marketing      & Advertising***

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Table          of Contents

***Significant      Equipment***

**Results      of Operations for the three and six months ended April 30,      2007**

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Table          of Contents

**Liquidity      and Capital Resources**

**Off      Balance Sheet Arrangements **

**Going      Concern**

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Table            of Contents

**Item3.     Controls      and Procedures**

**Limitations      on the Effectiveness of Internal Controls**

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Table            of Contents

**PART      II - OTHER INFORMATION**

**Item1.     Legal      Proceedings**

**Item2.     Unregistered      Sales of Equity      Securities and Use of Proceeds**

**Item3.     Defaults      upon Senior      Securities**

**Item4.     Submission      of Matters to a Vote      of Security Holders**

**Item5.     Other      Information**

**Item6.      Exhibits      **

| **Exhibit****Number** | **Description                of Exhibit**                                                                                                                                                                                                                |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                   | Articles                of Incorporation (1)                                                                                                                                                                                                             |
| 3.2                   | By-Laws                (1)                                                                                                                                                                                                                               |
| 31.1                  | Certification                of Chief Executive Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 31.2                  | Certification                of Chief Financial Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 32.1                  | Certification                of Chief Executive Officer and Chief                Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted                pursuant                to Section 906 of the Sarbanes-Oxley Act of                2002 |

| **(1)  ** | Previously                included as an exhibit to the Registration Statement on Form SB-2                filed on                February 21, 2007 |
|---------------------|------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table          of Contents

**SIGNATURES**

|   | **The                BabyDot Company**                                                                                                                                                                                                                                                                                                                                                  |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Date:  | June                12, 2007                                                                                                                                                                                                                                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                    |
|   | By:       /s/                Jennie Slade                 Jennie                SladeTitle:**    **Chief                Executive Officer, Chief Financial Officer, Principal Accounting                Officer                and Director |