**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**





**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 March 31, 2007





**OR**





**o** **TRANSITIONAL
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**





For
      the
      transition period from ___________ to _____________





Commission
      file number 333-139564





**BEST
      CARE, INC.**





**A****Nevada****Corporation**
            **I.R.S.
                Employer No.****20-5659065**








811
      Chicago Avenue


Suite
      803


Evanston,
      Illinois 60022


Phone:
      (847) 224-6999


Facsimile:
      (847) 919-3476


****


Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Securities Exchange Act of 1934 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





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).





Yes x No o





As
      of May
      13, 2007, 4,250,000 shares of Common Stock, par value $0.001 per share, were
      outstanding.





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











**Table
      of Contents**




Item
                Description
                
                Page**PART
                  I - FINANCIAL INFORMATION**
                
                1Item
                    1.
                Financial
                    Statements
                
                1Item
                    2.
                Management's
                    Discussion and Analysis or Plan of Operation
                
                7Item
                    3.
                Control
                    and Procedures
                
                10**PART
                  II - OTHER INFORMATION**
                
                11Item
                    1.
                Legal
                    Proceedings
                
                11Item
                    2.
                Unregistered
                    Sales of Equity Securities and Use of Proceeds
                
                11Item
                    3.
                Defaults
                    Upon Senior Securities
                
                11Item
                    4.
                Submission
                    of Matters to a Vote of Security Holders
                
                11Item
                    5.
                Other
                    Information
                
                11Item
                    6.
                Exhibits
                
                11Signatures
                
                12Exhibit
                  Index





ii





**PART
      I**


**FINANCIAL
      INFORMATION**




**Item
      1. Financial Statements**


**BEST
                  CARE, INC.****(A
                  DEVELOPMENT STAGE COMPANY)****BALANCE
                  SHEET (NOTE 2)****(Unaudited)**
  **ASSETS****As
                  of**
              
              **As
                  of****March**
              
              **December****31,**
              
              **31,****2007**
              
              **2006****Current
                  Assets:**Cash
                  in bank
              
              $
              18,492
              
              $
              44,435Deposit
              
              
              500
              
              
              -Total
                  current assets
              
              
              18,992
              
              
              44,435**Total
                  Assets**
              
              $
              18,992
              
              $
              44,435**LIABILITIES
                  AND STOCKHOLDERS' (DEFICIT)****Current
                  Liabilities:**Accounts
                  payable - Trade
              
              $
              2,065
              
              $
              7,367Accrued
                  liabilities
              
              
              5,200
              
              
              4,600Due
                  to stockholder
              
              
              575
              
              
              575Total
                  current liabilities
              
              
              7,840
              
              
              12,542Total
                  liabilities
              
              
              7,840
              
              
              12,542**Commitments
                  and Contingencies****Stockholders'
                  Equity:**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
              
              
              4,250
              
              
              4,250Additional
                  paid-in capital
              
              
              61,250
              
              
              61,250Less
                  - Common stock subscriptions receivable
              
              
              (1,000
              )
              
              (1,000
              )(Deficit)
                  accumulated during the development stage
              
              
              (53,348
              )
              
              (32,607
              )Total
                  stockholders' equity
              
              
              11,152
              
              
              31,893**Total
                  Liabilities and Stockholders' Equity**
              
              $
              18,992
              
              $
              44,435
  See
        notes to unaudited condensed financial
        statements.


1




**BEST
                  CARE, INC.****(A
                  DEVELOPMENT STAGE COMPANY)****STATEMENTS
                  OF OPERATIONS (NOTE 2)****(Unaudited)**
  **Three
                  Months****Ended**
              
              **Cumulative****March
                  31,**
              
              **From****2007**
              
              **Inception****Revenues**
              
              $
              -
              
              $
              -**Expenses:**General
                  and administrative-Professional
                  fees
              
              
              20,141
              
              
              48,109Officers'
                  compensation paid by issued shares
              
              
              -
              
              
              3,000Other
              
              
              600
              
              
              1,840Legal
                  fees - Organization costs
              
              
              -
              
              
              399Total
                  general and administrative expenses
              
              
              20,741
              
              
              53,348**(Loss)
                  from Operations**
              
              
              (20,741
              )
              
              (53,348
              )**Other
                  Income (Expense)**
              
              
              -
              
              
              -**Provision
                  for income taxes**
              
              
              -
              
              
              -**Net
                  (Loss)**
              
              $
              (20,741
              )
              $
              (53,348
              )**(Loss)
                  Per Common Share:**(Loss)
                  per common share - Basic and Diluted
              
              $
              (0.00
              )**Weighted
                  Average Number of Common Shares****Outstanding
                  - Basic and Diluted**
              
              
              4,250,000


See
      notes
      to unaudited condensed financial statements .




2


**BEST
                    CARE, INC.****(A
                    DEVELOPMENT STAGE COMPANY)****STATEMENTS
                    OF CASH FLOWS (NOTE 2)****(Unaudited)**
  **Three
                    Months Ended**
                
                **Cumulative****March
                    31,**
                
                **From****2007**
                
                **Inception****Operating
                    Activities:**Net
                    (loss)
                
                $
                (20,741
                )
                $
                (53,348
                )Adjustments
                    to reconcile net (loss) to net cashprovided
                    by operating activities:Common
                    stock issued for officers' compensation
                
                
                -
                
                
                3,000Changes
                    in net liabilities-Deposit
                
                
                (500
                )
                
                (500
                )Accounts
                    payable - Trade
                
                
                (5,302
                )
                
                2,065Accrued
                    liabilities
                
                
                600
                
                
                5,200**Net
                    Cash Used in Operating Activities**
                
                
                (25,943
                )
                
                (43,583
                )**Investing
                    Activities:**Cash
                    provided by investing activities
                
                
                -
                
                
                -**Net
                    Cash Provided by Investing Activities**
                
                
                -
                
                
                -**Financing
                    Activities:**Issuance
                    of common stock for cash
                
                
                -
                
                
                61,500Due
                    to stockholder
                
                
                -
                
                
                575**Net
                    Cash Provided by Financing Activities**
                
                
                -
                
                
                62,075**Net
                    (Decrease) Increase in Cash**
                
                
                (25,943
                )
                
                18,492**Cash
                    - Beginning of Period**
                
                
                44,435
                
                
                -**Cash
                    - End of Period**
                
                $
                18,492
                
                $
                18,492**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.


See
      notes
      to unaudited condensed financial statements





3




**BEST
        CARE INC.**
 **NOTES
        TO CONDENSED FINANCIAL STATEMENTS**
 **MARCH
        31, 2007**
 **(UNAUDITED)**
 **1.
        Basis of presentation**
 
 **** *Financial
        Statement Presentation*
 
 The
        unaudited condensed financial statements of Best Care, Inc., of which these
        notes are a part, have been prepared in accordance with generally accepted
        accounting principles for interim financial information and pursuant to the
        instructions of Form 10-QSB and Article 10 of Regulation S-X. Accordingly,
        they
        do not include all of the information and footnotes required by generally
        accepted accounting principles for annual financial statements. In the opinion
        of our management, all adjustments (consisting only of normal recurring
        accruals) considered necessary for a fair presentation of the financial
        information as of and for the periods presented have been included.
 
 The
        results for the interim periods presented are not necessarily indicative
        of the
        results that may be expected for any future period. The unaudited condensed
        financial statements should be read in conjunction with the audited financial
        statements and notes for the year ended December 31, 2006 included in our
        Annual
        Report on Form 10-KSB.
 
 *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 March 31, 2007.
 
 *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 at the date of the financial statements, and expenses during
        the
        reporting period. 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.
  4
  During
        the period ended December 31, 2006, 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 completed in early January 2007 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 Company will not receive any of the proceeds
        of this registration activity once the shares of common stock are sold. 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 March 31, 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.**  **Recent
        Accounting Pronouncements**
 
 In
        March
        2006, the FASB issued SFAS No. 156, *“Accounting
        for Servicing of Financial Assets,”* (“SFAS
        No. 156”), which amends SFAS No. 140, *”
        Accounting for Transfers and Servicing of Financial Assets and Extinguishments
        of Liabilities.* ”
In
        a
        significant change to current guidance, SFAS No. 156 permits an entity to
        choose
        either of the following subsequent measurement methods for each class of
        separately recognized servicing assets and servicing liabilities: (1)
        Amortization Method or (2) Fair Value Measurement Method. SFAS No. 156 is
        effective as of the beginning of an entity’s first fiscal year that begins after
        September 15, 2006. The Company is currently reviewing the effect, if any,
        that
        this new pronouncement will have on its financial statements.
 
 In
        June
        2006, the FASB issued SFAS Board Interpretation No. 48, “ *Accounting
        for Uncertainty in Income Taxes - an Interpretation of FASB statement No.
        109* ”
(“FIN
        48”), which clarifies the accounting for uncertainty in income taxes recognized
        in an enterprise’s financial statements in accordance with FASB No. 109. The
        interpretation prescribes a recognition threshold and measurement attribute
        for
        the financial statement recognition and measurement of a tax position taken
        or
        expected to be taken in a tax return. This interpretation also provides guidance
        on derecognition, classification, interest and penalties, accounting in interim
        periods, disclosure, and transition. FIN 48 is effective for fiscal years
        beginning after December 15, 2006. Earlier application of the provisions
        of FIN
        48 is encouraged if the enterprise has not yet issued financial statements,
        including interim financial statements, in the period this Interpretation
        is
        adopted. The Company is currently reviewing the effect, if any, that this
        new
        guidance with have on its financial statements.
  5
  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 measurement, 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 Company is currently reviewing the effect,
        if
        any, that this new pronouncement will have on its financial
        statements.
 
 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 Company does not expect the adoption of this pronouncement
        to
        have a material impact on its financial statements.




6





**Item
      2. Management's Discussion and Analysis or Plan of
      Operations**





As
      used
      in this Form 10-QSB, references to the "Company," "Best Care," "we," “our” or
      "us" refer to Best Care, Inc. unless the context otherwise
      indicates.





This
      Management’s Discussion and Analysis or Plan of Operations should be read in
      conjunction with the financial statements and the notes thereto included
      elsewhere in this report and with the Management's Discussion and Analysis
      or
      Plan of Operations and the financial statements and the notes thereto included
      in our Annual Report on Form 10-KSB for the year ended December 31,
      2006.





**Forward-Looking
      Statements**





This
      Management’s Discussion and Analysis or Plan of Operations contains
      forward-looking statements within the meaning of Section 27A of the Securities
      Act of 1933, as amended, and Section 21E of the Securities Exchange Act of
      1934,
      as amended. These forward-looking statements are based on current expectations,
      estimates, forecasts and projections about us, our future performance, the
      industry in which we operate, our beliefs and our management’s assumptions. In
      addition, other written or oral statements that constitute forward-looking
      statements may be made by us or on our behalf. Words such as “expects,”
“anticipates,” “targets,” “goals,” “projects,” “intends,” “plans,” “believes,”
“seeks,” “estimates,” variations of such words and similar expressions are
      intended to identify such forward-looking statements. These statements are
      not
      guarantees of future performance and involve certain risks, uncertainties and
      assumptions that are difficult to assess. Therefore, actual outcomes and results
      may differ materially from what is expressed or forecasted in such
      forward-looking statements.





For
      a
      description of such risks and uncertainties refer to our Registration Statement
      on Form SB-2 (Registration No. 333-139564) filed with the Securities and
      Exchange Commission on December 21, 2006. Except as required under the federal
      securities laws and the rules and regulations of the Securities and Exchange
      Commission, we do not have any intention or obligation to update publicly any
      forward-looking statements or risk factors included herein, whether as a result
      of new information, future events, changes in assumptions or otherwise.





**Plan
      of Operation**





We
      have
      not had any revenues since our inception on October 3, 2006, and we are a
      development stage company. We are focused on becoming involved in the long-term
      care and related services industry. Our goal is 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. The successful operation of the first Best Care
      Unit will be the model for additional Units which will be established either
      by
      the Company itself or in cooperation with business partners, possibly through
      branded franchising.




7





Over
      the
      next twelve months, we will focus on finding a suitable location in the State
      of
      Illinois in an existing, licensed, long term care facility for our first Best
      Care Alzheimer's Special Care Unit. We will consider the following two main
      options in opening the first unit:





(1)
      Rental of Beds from a long term care facility or retirement center - In this
      case we will seek to rent or lease suitable wing or section of a working
      long-term care community that is not filled to capacity. We will look to lease
      "beds" at rates ranging from $30-$35 per day. We will look to secure long term
      leases of 5 years + 5 years. It will be our responsibility to re-design the
      space and manage the Unit.




(2)
      Joint
      Venture partnership with existing long term care facility - in order to minimize
      costs and maximize profits, we will seek to joint venture with an existing
      facility. We will be responsible to re-design the section of the facility in
      which the Best Care Unit will be stationed and will be responsible for
      management of Unit. No monthly rental will be paid for the space, rather a
      profit split with the facility's owner will take place instead.





Our
      target number of "beds" will be 36 per Unit.





In
      the
      interim period, there may be opportunities to generate revenues by providing
      consulting and management services to residential care centers and to private
      clients having the responsibility of caring for Alzheimer patients. Our
      President has extensive experience in the field and himself has advised several
      nursing home facilities on there Special Care Units, and may seek out
      opportunities to provide advisory services aimed at helping operators to raise
      the level of care by acquiring specialist knowledge.





The
      Best
      Care Unit will require the long term care facility in which it operates to
      have
      an operating license from the State of Illinois. This is called a Certificate
      of
      Need. Our executive officer holds an Illinois Administrator License, although
      we
      will be dependent on the facility in which we operate to maintain proper
      licensing.





Our
      future plans, call for opening a chain of Best Care Alzheimer's Long Term Care
      Facilities, similar to a retirement community atmosphere. These facilities
      which
      cater specifically to Alzheimer’s residents and are not Units within an existing
      long-term care facility which is our current business model. Our future plans,
      will call for either:





(1)
      New
      Facility - finding a suitable location, obtaining the necessary licenses and
      approvals and constructing the facility. Typically, the process of obtaining
      permits can take up to 18 months. Construction is likely to take at least two
      years to complete. As a result, the facility would become operational no earlier
      than four years from the time we decide to go this rout; or




8





(2)
      Taking Over Existing Facility - acquiring or otherwise gaining control of an
      existing residential facility which already holds a Nursing Home Administrators
      License and then converting it into a specialist Alzheimer's Facility. This
      route may be shorter, although the facility is unlikely to offer the ideal
      design concept.


Additional
      Equity Raises





We
      intend
      to raise $250,000 in order to re-design the first Unit in an existing facility
      and bring it into full operation. Such funds will be needed for the following
      purposes:





$Re-design
                of wing
            
            
            100,000Furniture
                & Equipment
            
            
            30,000Staff
            
            
            100,000Marketing
            
            
            20,000Total
                Investment Required
            
            
            250,000





Our
      vision is to create a brand of specialized Best Care Alzheimer Special Care
      Units, initially within existing long-term care facilities, and eventually
      in
      Best Care Alzheimer Facilities. The Alzheimer’s disease is expected to become
      increasingly common in the years ahead, driving the demand for specialized
      treatment and care facilities. We believe that we will be well placed to take
      advantage of the expanding market and our methods of treatment and activities
      can be a model for new Units throughout the US and in certain overseas
      locations.





Our
      growth may be achieved either through the leasing and operation of additional
      new Units or through franchising. With franchising, Best Care will provide
      its
      know-how, experience, programs and design in order to help its partners to
      open
      Best Care Units. This will allow us to accelerate the number of new Units,
      with
      limited cash investments on our side and allow us to share in the profits of
      the
      franchised or partnered Best Care Units.





By
      establishing brand recognition at an early stage the venture will position
      itself to attract potential franchisees and other types of business
      partners.





We
      do not
      have sufficient resources to effectuate our business. As of April 14, 2007
      we
      had approximately $18,500 in cash. We expect to incur a minimum of $115,000
      in
      expenses during the next twelve months of operations. We estimate that this
      will
      be comprised of the following expenses:




$Re-design
                of wing
            
            
            70,000Furniture
                & Equipment
            
            
            5,000Staff
            
            
            25,000Marketing
            
            
            15,000Total
                Investment Required
            
            
            115,000




9




Additionally,
      $35,000 will be needed for general overhead expenses such as for corporate
      legal
      and accounting fees, office overhead and general working capital.





Accordingly,
      we will have to raise the funds to pay for these expenses. We may have to borrow
      money from our officers or issue debt or equity or enter into a strategic
      arrangement with a third party. There can be no assurance that additional
      capital will be available to us. We currently have no agreements, arrangements
      or understandings with any person to obtain funds through bank loans, lines
      of
      credit or any other sources. Since we have no such arrangements or plans
      currently in effect, our inability to raise funds for will have a severe
      negative impact on our ability to remain a viable company.





**Going
      Concern Consideration**





Our
      independent auditors included an explanatory paragraph in their report on the
      audited financial statements for the period ended December 31, 2006 regarding
      concerns about our ability to continue as a going concern. Our audited and
      interim financial statements contain additional note disclosures describing
      the
      circumstances that lead to this disclosure by our independent
      auditors.





**Off-Balance
      Sheet Arrangements**





We
      have
      no off-balance sheet arrangements.





**Item
      3. Controls and Procedures**





**Evaluation
      of Disclosure Controls and Procedures**





Our
      disclosure controls and procedures are designed to ensure that information
      required to be disclosed in reports that we file or submit under the Securities
      Exchange Act of 1934 is recorded, processed, summarized and reported within
      the
      time periods specified in the rules and forms of the United States Securities
      and Exchange Commission. Our principal executive officer and principal financial
      officer have reviewed the effectiveness of our "disclosure controls and
      procedures" (as defined in the Securities Exchange Act of 1934 Rules 13a-14(c)
      and 15d-14(c)) as of the end of the period covered by this report and have
      concluded that the disclosure controls and procedures are effective to ensure
      that material information relating to the Company is recorded, processed,
      summarized, and reported in a timely manner. There were no significant changes
      in our internal controls or in other factors that could significantly affect
      these controls subsequent to the last day they were evaluated by our principal
      executive officer and principal financial officer.





**Changes
      in Internal Controls**





There
      have been no changes in the Company's internal control over financial reporting
      during the last quarterly period covered by this report that have materially
      affected, or are reasonably likely to materially affect, the Company's internal
      control over financial reporting.




10





**PART
      II**


**OTHER
      INFORMATION**





**Item
      1.     Legal Proceedings**





There
      are
      no pending legal proceedings to which the Company is a party or in which any
      director, officer or affiliate of the Company, any owner of record or
      beneficially of more than 5% of any class of voting securities of the Company,
      or security holder is a party adverse to the Company or has a material interest
      adverse to the Company. The Company’s property is not the subject of any pending
      legal proceedings.





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





None





**Item
      3. Defaults upon Senior Securities**





None.





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





There
      was
      no matter submitted to a vote of security holders during the fiscal quarter
      ended March 31, 2007.





**Item
      5. Other Information**





None.





**Item
      6. Exhibits**




ExhibitNumber
            
            Description31.1
            
            Certification
                pursuant to Section 302 of the Sarbanes-Oxley Act of 200231.2
            
            Certification
                pursuant to Section 302 of the Sarbanes-Oxley Act of 200232.1
            
            Certification
                pursuant to Section 906 of the Sarbanes-Oxley Act of
                2002





11




**SIGNATURES**





Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this quarterly report on Form 10-Q to be signed on its behalf by
      the
      undersigned thereunto duly authorized.


BEST
                CARE, INC.Date: May
              15,
              2007
            By:
            /s/ Haim
                PerlsteinName:
                Haim Perlstein
                Title:
                  President, Treasurer, and Director (Principal Executive, Financial,
                  and
                  Accounting Officer)





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