**UNITED      STATES**
**      SECURITIES AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB**

| x | QUARTERLY                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934 |
|---|-----------------------------------------------------------------------------------------------------------------|

| o | TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT |
|---|--------------------------------------------------------------------------------|

** **
**ROYAL      EQUINE ALLIANCE CORPORATION**

*(Name      of Registrant as specified in its charter)*

| **Nevada**                                       | **20-4076559**                          |
|--------------------------------------------------|-----------------------------------------|
| *(State                or other jurisdiction of* | *(I.R.S.                Employer*       |
| *incorporation                or jurisdiction)*  | *Identification                Number)* |

* (Address      of principal executive offices)*

***Copies      of communications to:***

**JOSEPH      I. EMAS **

**1224      WASHINGTON AVENUE **

**MIAMI      BEACH, FLORIDA 33139 **

**TELEPHONE      NO.: (305) 531-1174 **

**FACSIMILE      NO.: (305) 531-1274 **

**(**
**310)      882-6830**

----

**Royal      Equine Alliance Corporation **

**INDEX      TO FORM 10-QSB FILING**

**FOR      THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006**

**TABLE      OF CONTENTS**

|                                                                                                                                   | PAGE                                 |
|----------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------|
| **PART                I **                                                                                                        |                                 |
| FINANCIAL                INFORMATION                                                                                                   |                                 |
|                                                                                                                                   |                                 |
| Item                1. Financial Statements                                                                                            |                                 |
| Consolidated                Condensed Balance Sheet As of September 30, 2007                                                           | 3                                    |
| Consolidated                Condensed Statements of Operations For the Three and Nine ended                September 30, 2007 and 2006 | 4                                    |
| Consolidated                Condensed Statements of Cash Flows For the Nine months ended September                30, 2007 and 2006    | 6                                    |
| Notes                to Condensed Consolidated Financial Statements                                                                    | 7                                    |
|                                                                                                                                   |                                 |
| Item                2. Management’s Discussion and Analysis of Financial Condition and Results                of Operations      | 8                -                11 |
|                                                                                                                                   |                                 |
| Item                3. Control and Procedures.                                                                                         | 11                                   |
|                                                                                                                                   |                                 |
| **PART                II**                                                                                                             |                                 |
| **OTHER                INFORMATION**                                                                                                   |                                 |
|                                                                                                                                   |                                 |
|                                                                                                                                   |                                 |
| Item                1. Legal Proceedings                                                                                               | 13                                   |
|                                                                                                                                   |                                 |
| Item                2.  Unregistered Sales of Securities and Use of                Proceeds                                       | 13                                   |
|                                                                                                                                   |                                 |
| Item                3.  Defaults upon Senior Securities                                                                           | 13                                   |
|                                                                                                                                   |                                 |
| Item                4.  Submission of Matters to a Vote of Security                Holders                                        | 13                                   |
|                                                                                                                                   |                                 |
| Item                5.  Other Information                                                                                         | 13                                   |
|                                                                                                                                   |                                 |
| Item                6. Exhibits                                                                                                        | 13                                   |

----

**PART      I**
**FINANCIAL      INFORMATION**

**ITEM      I**
**FINANCIAL      STATEMENTS**

**ROYAL      EQUINE ALLIANCE CORPORATION**

|                                                                                                                                              |   | September 30, 2007 |    | December 31,                2006 |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------|---------|---------------------------------------|--------|
|                                                                                                                                              |   | (Unaudited)                  |    |                                  |   |
| ASSETS                                                                                                                                            |   |                         |    |                                  |   |   |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| CURRENT                ASSETS                                                                                                                     |   |                         |    |                                  |   |   |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| Cash                                                                                                                                              |   | $                            | 60,701  |                                  | $      | 57,310 |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| Total                Current Assets                                                                                                               |   |                         | 60,701  |                                  |   | 57,310 |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| TOTAL                ASSETS                                                                                                                       |   | $                            | 60,701  |                                  | $      | 57,310 |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                     |   |                         |    |                                  |   |   |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| CURRENT                LIABILITIES                                                                                                                |   |                         |    |                                  |   |   |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| Accounts                payable and accrued expenses                                                                                              |   | $                            | 1,500   |                                  | $      | - |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| Total                Current Liabilities                                                                                                          |   |                         | 1,500   |                                  |   | - |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| STOCKHOLDERS'                EQUITY (DEFICIT)                                                                                                     |   |                         |    |                                  |   |   |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| Preferred                stock; $0.001 par value, 5,000,000 shares authorized; no shares issued                or                outstanding      |   |                         | -       |                                  |   | - |   |
| Common                stock; $0.001 par value, 70,000,000 shares authorized; 4,900,000                shares                issued or outstanding |   |                         | 4,900   |                                  |   | 4,900 |   |
| Additional                paid-in capital                                                                                                         |   |                         | 149,055 |                                  |   | 149,055 |   |
| Accumulated                deficit                                                                                                                |   |                         | (94,754 | )                                     |   | (96,645 | ) |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| Total                Stockholders' Equity (Deficit)                                                                                               |   |                         | 59,201  |                                  |   | 57,310 |   |
|                                                                                                                                              |   |                         |    |                                  |   |   |   |
| TOTAL                LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                               |   | $                            | 60,701  |                                  | $      | 57,310 |   |

----

**ROYAL      EQUINE ALLIANCE CORPORATION**

|                                                         |   | For the Three Months Ended September 30, |      | For the Nine Months Ended September 30, |   | From InceptionJanuary 10, 2006, Through September 30, |   |
|--------------------------------------------------------------|--------|------------------------------------------------------------------------|-----------|-----------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------|--------|
|                                                         |   | 2007                                                                   |      | 2006                                                                  |   | 2007                                                                                |   | 2006 |   | 2007 |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |
| REVENUES                                                     |   | $                                                                      | -         |                                                                  | $      | -                                                                                   |   | $ | 4,000 |   | $ | - |   | $ | 4,000 |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| COST                OF SALES                                 |   |                                                                   | -         |                                                                  |   | -                                                                                   |   |   | - |   |   | - |   |   | - |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| GROSS                PROFIT                                  |   |                                                                   | -         |                                                                  |   | -                                                                                   |   |   | 4,000 |   |   | - |   |   | 4,000 |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| EXPENSES                                                     |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |  |   |   |  |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| General                and administrative                    |   |                                                                   | 55        |                                                                  |   | -                                                                                   |   |   | 2,109 |   |   | 96,544 |   |   | 98,754 |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| Total                Expenses                                |   |                                                                   | 55        |                                                                  |   | -                                                                                   |   |   | 2,109 |   |   | 96,544 |   |   | 98,754 |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| OPERATING                LOSS                                |   |                                                                   | (55       | )                                                                     |   | -                                                                                   |   |   | 1,891 |   |   | (96,544 | ) |   | (94,754 | ) |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| OTHER                INCOME (EXPENSES)                       |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| Income                tax expense                            |   |                                                                   | -         |                                                                  |   | -                                                                                   |   |   | - |   |   | - |   |   | - |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| NET                INCOME (LOSS)                             |   | $                                                                      | (55       | )                                                                     | $      | -                                                                                   |   | $ | 1,891 |   | $ | (96,544 | ) | $ | (94,754 | ) |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| BASIC                LOSS PER SHARE                          |   | $                                                                      | (0.00     | )                                                                     | $      | 0.00                                                                                |   | $ | 0.00 |   | $ | (0.02 | ) |   |   |   |
|                                                         |   |                                                                   |      |                                                                  |   |                                                                                |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED                AVERAGE NUMBER OF SHARES OUTSTANDING |   |                                                                   | 4,900,000 |                                                                  |   | 4,900,000                                                                           |   |   | 4,900,000 |   |   | 4,900,000 |   |   |   |   |

----

**ROYAL      EQUINE ALLIANCE CORPORATION**

|                                                 |   | Common Stock |      |                Additional                Paid-in |   |  Accumulated |   | Total                Stockholders' |    |
|------------------------------------------------------|--------|-------------------|-----------|-------------------------------------------------------|--------|-------------------|--------|------------------------------------|---------|
|                                                 |   | Shares            |      | Amount                                                |   | Capital           |   | Deficit                            |    | Equity |   |
|                                                 |   |              |      |                                                  |   |              |   |                               |    |   |   |
| Balance,                January 10, 2006             |   |              | -         |                                                  | $      | -                 |   | $                                  | -       |   | $ | - |   | $ | - |   |
|                                                 |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| Common                stock issued for cash          |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| at                $0.03 per share                    |   |              | 3,800,000 |                                                  |   | 3,800             |   |                               | 95,155  |   |   | - |   |   | 98,955 |   |
|                                                 |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| Common                stock issued for cash          |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| at                $0.05 per share                    |   |              | 1,100,000 |                                                  |   | 1,100             |   |                               | 53,900  |   |   | - |   |   | 55,000 |   |
|                                                 |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| Net                income (loss) for the year        |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| ended                December 31, 2006               |   |              | -         |                                                  |   | -                 |   |                               | -       |   |   | (96,645 | ) |   | (96,645 | ) |
|                                                 |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| Balance,                December 31, 2006            |   |              | 4,900,000 |                                                  |   | 4,900             |   |                               | 149,055 |   |   | (96,645 | ) |   | 57,310 |   |
|                                                 |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| Net                income (loss) for the nine months |   |              |      |                                                  |   |              |   |                               |    |   |   |   |
| ended                September 30, 2007              |   |              | -         |                                                  |   | -                 |   |                               | -       |   |   | 1,891 |   |   | 1,891 |   |
|                                                 |   |              |      |                                                  |   |              |   |                               |    |   |   |   |   |   |   |   |
| Balance,                September 30, 2007           |   |              | 4,900,000 |                                                  |   | 4,900             |   |                               | 149,055 |   |   | (94,754 | ) |   | 59,201 |   |

----

**ROYAL      EQUINE ALLIANCE CORPORATION**

|                                                                                                              |   | For                the Nine Months Ended                September                30, |   | From InceptionJanuary                10, 2006, Through                September 30, |   |
|-------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------|--------|
|                                                                                                              |   | 2007                                                                                      |   | 2006                                                                                               |   | 2007 |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |
| CASH                FLOWS FROM OPERATING ACTIVITIES                                                               |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| Net                income (loss)                                                                                  |   | $                                                                                         | 1,891  |                                                                                               | $      | (96,544 | ) | $ | (94,754 | ) |
| Adjustments                to reconcile net loss to net cash used by operating                activities:         |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| Depreciation                                                                                                      |   |                                                                                      | -      |                                                                                               |   | - |   |   | - |   |
| Changes                in operating assets and liabilities Increase (decrease) in accounts                payable |   |                                                                                      | 1,500  |                                                                                               |   | - |   |   | 1,500 |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| Net                Cash Used by Operating Activities                                                              |   |                                                                                      | 3,391  |                                                                                               |   | (96,544 | ) |   | (93,254 | ) |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| CASH                FLOWS FROM INVESTING ACTIVITIES                                                               |   |                                                                                      | -      |                                                                                               |   | - |   |   | - |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| CASH                FLOWS FROM FINANCING ACTIVITIES                                                               |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| Common                stock issued for cash                                                                       |   |                                                                                      | -      |                                                                                               |   | 98,955 |   |   | 153,955 |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| Net                Cash Provided by Financing Activities                                                          |   |                                                                                      | -      |                                                                                               |   | 98,955 |   |   | 153,955 |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| NET                DECREASE IN CASH                                                                               |   |                                                                                      | 3,391  |                                                                                               |   | 2,411 |   |   | 60,701 |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| CASH                AT BEGINNING OF PERIOD                                                                        |   |                                                                                      | 57,310 |                                                                                               |   | 189 |   |   | - |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| CASH                AT END OF PERIOD                                                                              |   | $                                                                                         | 60,701 |                                                                                               | $      | 2,600 |   | $ | 60,701 |   |
|                                                                                                              |   |                                                                                      |        |                                                                                               |   |   |   |   |   |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| SUPPLIMENTAL                DISCLOSURES OF CASH FLOW INFORMATION                                                  |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| CASH                PAID FOR:                                                                                     |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
|                                                                                                              |   |                                                                                      |   |                                                                                               |   |   |   |   |   |   |
| Interest                                                                                                          |   | $                                                                                         | -      |                                                                                               | $      | - |   | $ | - |   |
| Income                Taxes                                                                                       |   | $                                                                                         | -      |                                                                                               | $      | - |   | $ | - |   |

----

**Royal      Equine Alliance Corporation**

----

**ITEM      2.**
**MANAGEMENT’S      DISCUSSION AND ANALYSIS OR PLAN OF **
**OPERATIONS**

**Business**

----

**Plan      of Operations**

|                                                  |   | **Amount****Allocated** |   | **Amount****Expended** |   | **Estimated****Completion** |   |
|-------------------------------------------------------|--------|-------------------------|--------|------------------------|--------|-----------------------------|--------|
|                                                  |   |                    |        |                   |   |                             |   |   |  |   |
| General                working capital                |   | $                       | 8,190  |                   |   | None                        |   |   | Use as Needed |   |
| Marketing                and advertising activities   |   | $                       | 20,000 |                   |   | None                        |   |   | Use as needed |   |
| Travel                                                |   | $                       | 5,000  |                   |   | None                        |   |   | Use as needed |   |
| Office                expenses                        |   | $                       | 6,000  |                   |   | None                        |   |   | Use as needed |   |
| Employees-General                administrative staff |   | $                       | 7,500  |                   |   | None                        |   |   | Use as needed |   |
| Offering                expenses                      |   | $                       | 8,310  |                   | $      | 8,310                       |   |   | Completed |   |

----

----

**Off-Balance      Sheet Arrangements**

----

**ITEM      3. CONTROLS AND PROCEDURES**

**Evaluation      of Disclosure Controls and Procedures**

----

**PART      II**

**OTHER      INFORMATION**

| **Item              1.** | **Legal                Proceedings** |
|--------------------------|--------------------------------------|

| **Item              2.** | **Unregistered                Sales of Securities and Use of                Proceeds** |
|--------------------------|----------------------------------------------------------------------------------------|

** **

| **Item              3.** | **Defaults                upon Senior Securities** |
|--------------------------|----------------------------------------------------|

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

| **Item              5.** | **Other                Information:** |
|--------------------------|---------------------------------------|

| **Item              6.** | **Exhibits** |
|--------------------------|--------------|

|  | 31.1 | Certification                of Chief Executive Officer Pursuant to Section 302 of the                Sarbanes-Oxley Act. |
|--|------|---------------------------------------------------------------------------------------------------------------------------|

|  | 31.2 | Certification                of Principal Financial and Accounting Officer Pursuant to                Section 302 of the Sarbanes-Oxley                Act. |
|--|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 32.1 | Certification                of Chief Executive Officer Pursuant to Section 906 of the                Sarbanes-Oxley Act. |
|--|------|---------------------------------------------------------------------------------------------------------------------------|

|  | 32.2 | Certification                of Principal Financial and Accounting Officer Pursuant to                Section 906 of the Sarbanes-Oxley                Act. |
|--|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| **/s/                Michael Schlosser** |   |
|------------------------------------------|--------|
| By:                **Michael Schlosser** |   |
| President,                CEO, Director  |   |
|                                     |   |
| **/s/                Michael Schlosser** |   |
| By:                **Michael Schlosser** |   |
| Chief                Financial Officer   |   |

----