UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                   FORM 10-Q

[ X ] Quarterly  Report  pursuant  to  Section  13  or  15(d)  of the Securities
      Exchange Act of 1934

      For the period ended May 31, 2009

[    ]Transition Report  pursuant  to 13 or 15(d) of the Securities Exchange Act
      of 1934

      For the transition period        to

                        Commission File Number   333-134536

                              Regal  Life Concepts, Inc.
                     ___________________________________________________
       (Exact  name of Small Business Issuer as specified  in  its charter)

             Nevada                                       Pending

(State or other jurisdiction of             (IRS   Employer  Identification No.)
incorporation or organization)


3723 E. Maffeo Road
Phoenix, Arizona, USA
89050

(Address of principal executive offices)                    (Postal or Zip Code)


Issuer's telephone number, including area code:                516-659-6677



(Former name, former address and former fiscal year,  if  changed since
last report)

Check whether the issuer (1) filed all reports required to be filed  by  Section
13  or  15(d)  of  the  Securities  Exchange Act of 1934 during the preceding 12
months (or for such shorter period that  the  issuer  was  required to file such
reports), and (2) has been subject to such filing requirements  for  the past 90
days
Yes  [ X ]   No  [   ]

Indicate by check mark whether the registrant is a shell company (as defined  in
Rule 12b-2 of the Exchange Act).    Yes  [X  ]   No  [  ]

State the number of shares outstanding of each of the issuer's classes of common
stock, as of the latest practicable date: 46,816,665 shares of common stock with
par value of $0.001 per share outstanding as of July 2, 2009.











<PAGE>




                           REGAL LIFE CONCEPTS, INC.

                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                                  MAY 31, 2009








































<PAGE>
REGAL LIFE CONCEPTS, INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEETS
<TABLE>
<CAPTION>




                                                            May 31,     February 29,
                                                               2009             2009
<S>                                                           <C>            <C>


    ASSETS

CURRENT
  Cash                                                  $   319,422      $   382,749
  Prepaid expenses                                            2,500            5,000
                                                            321,922          387,749

EQUIPMENT, net                                                5,396            2,727
LOAN RECEIVABLE                                             200,000          200,000

                                                        $   527,318      $   590,476


    LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT
  Accounts payable and accrued liabilities              $     3,124      $    41,111


STOCKHOLDERS' EQUITY
  Common stock
     Authorized:
      100,000,000 common shares,
      par value $0.001 per share
     Issued and outstanding:
      46,816,665 common shares
      (February 28, 2009 - 46,816,665)                      46,816           46,816
  Additional paid-in capital                               891,117          891,117
  Deficit accumulated during the development stage        (413,739)        (388,568)
                                                           524,194          549,365

                                                        $  527,318      $   590,476
</TABLE>













    The accompanying note is an integral part of these financial statements.

<PAGE>
REGAL LIFE CONCEPTS, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
(UNAUDITED)
<TABLE>
<CAPTION>



                                                                              Cumulative from
                                                                                 July 1, 2005
                                                 Three Months    Three Months        (Date of
                                                        Ended           Ended   Inception) to
                                                 May 31, 2009    May 31, 2008    May 31, 2009
<S>                                                   <C>              <C>            <C>

EXPENSES
  Amortization                                      $     43        $     43        $   1,005
  Bank charges and interest                              133             125            1,084
  Filing and transfer agent fees                         500               -           31,074
  Management fees                                     10,000           1,500           89,384
  Office                                               7,363           1,644           26,469
  Professional fees                                   (6,389)         13,076          152,306
  Rental expenses                                          -           2,375            4,750
  Travel and promotion                                13,521          14,395          107,667

NET LOSS                                            $(25,171)       $(33,158)       $(413,739)


NET LOSS PER SHARE - BASIC AND DILUTED              $  (0.00)       $  (0.00)


WEIGHTED  AVERAGE  NUMBER
OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED  46,816,665      41,315,942

</TABLE>




















    The accompanying note is an integral part of these financial statements.

<PAGE>

REGAL LIFE CONCEPTS, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS
(UNAUDITED)
<TABLE>
<CAPTION>

<S>                                       <C>                <C>                 <C>

                                                                            Cumulative from
                                                                               July 1, 2005
                                                                                   (Date of
                                  Three Months Ended   Three Months Ended     Inception) to
                                        May 31, 2009         May 31, 2008     May  31, 2009

 CASH FLOWS FROM OPERATING
 ACTIVITIES:
  Net loss                               $ (25,171)       $   (33,158)     $    (413,739)
  Non-cash items:
    Amortization                                43                 43              1,005
    Donated capital                              -              1,500             20,000
  Changes in non-cash operating
  working capital items:
    Prepaid expenses                         2,500              2,374             (2,500)
    Accounts payable and
    accrued liabilities                    (37,987)           (15,192)             3,124

  NET CASH USED IN OPERATING ACTIVITIES    (60,615)           (44,433)          (392,110)

CASH FLOWS FROM INVESTING ACTIVITIES:
  Acquisition of equipment                  (2,712)                 -             (6,401)
  Loan receivable                                -                  -           (200,000)

  NET CASH USED IN INVESTING ACTIVITIES     (2,712)                 -           (206,401)


CASH FLOWS FROM FINANCING ACTIVITIES:
  Issuance of common shares                      -             75,000            917,933

  NET    CASH   PROVIDED   BY   FINANCING
  ACTIVITIES                                     -             75,000            917,933

INCREASE (DECREASE)  IN CASH               (63,327)            30,567            319,422

CASH, BEGINNING                            382,749             64,141                  -


CASH, ENDING                            $  319,422        $    94,708      $     319,422


SUPPLEMENTAL DISCLOSURE OF CASH FLOW
INFORMATION:
Cash paid for:
  Interest                              $        -        $         -      $           -

  Income taxes                          $        -        $         -      $           -

</TABLE>




    The accompanying note is an integral part of these financial statements.









<PAGE>
REGAL LIFE CONCEPTS, INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2009
(UNAUDITED)

1.BASIS OF PRESENTATION


The accompanying  unaudited  interim  financial statements have been prepared in
accordance  with  United States generally  accepted  accounting  principles  for
interim  financial information  and  with  the  rules  and  regulations  of  the
Securities  and Exchange Commission ("SEC"). They do not include all information
and footnotes required by United States generally accepted accounting principles
for complete  financial  statements.  However, except as disclosed herein, there
has been no material changes in the information  disclosed  in  the notes to the
financial  statements  for  the  year  ended February 28, 2009 included  in  the
Company's Annual Report on Form 10-K filed  with  the SEC. The unaudited interim
financial  statements  should  be  read  in  conjunction  with  those  financial
statements  included  in  the  Form  10-K.  In the opinion  of  Management,  all
adjustments considered necessary for a fair presentation,  consisting  solely of
normal  recurring  adjustments,  have  been made. Operating results for the  six
months ended May 31, 2009 are not necessarily indicative of the results that may
be expected for the year ending February 28, 2010.



<PAGE>
FORWARD-LOOKING STATEMENTS

This Form 10-Q includes "forward-looking statements"  within  the meaning of the
"safe-harbor"  provisions of  the  Private  Securities Litigation  Reform Act of
1995.  Such  statements are  based on management's current  expectations and are
subject to a number of factors and uncertainties that could cause actual results
to differ materially from those described in the forward-looking statements.

All  statements  other than  historical facts included  in  this Form, including
without  limitation,  statements  under  "Plan  of  Operation",  regarding   our
financial  position,  business strategy, and  plans and objectives of management
for the future operations, are forward-looking statements.

Although  we  believe  that  the  expectations reflected in such forward-looking
statements are reasonable, it  can give no assurance that such expectations will
prove  to  have been correct.  Important factors that could cause actual results
to  differ  materially from  our  expectations  include, but are not limited to,
market  conditions,  competition  and  the  ability  to  successfully  complete
financing.

ITEM 2.  PLAN OF OPERATION

IN GENERAL

We  commenced  operations as a distributor  of  bamboo  wood  flooring  products
focused on opportunities  created  by demand in new residential construction and
home improvement activity in North America.  However, there is no assurance that
our initial business model is commercially  and  economically  viable.   Further
marketing  of  the  product  in  a broader distribution network will be required
before  a  final evaluation as to the  economic  feasibility  of  the  Company's
initial business  plan  can  be  determined.  Economic feasibility refers to the
ability of an enterprise to conduct  its business operations in a profitable and
cash-flow positive manner.

We are now focused on potential opportunities  in  the  hospitality,  health and
wellness  and  lifestyle  sectors.  To ensure the viability and solvency of  our
company, we intend to phase out our business  line involving the distribution of
bamboo flooring and devote our ongoing business efforts to the wine distribution
business  in  China.  We have signed a Capital Increase  and  Equity  Investment
Agreement, along  with  related  agreements  and  contracts  required by Chinese
regulatory bodies, with Guangzhou AWA Wine Co., Ltd. ("AWA Wine")  to acquire an
initial 26% equity stake in AWA Wine (subject to Chinese regulatory approval). A
US$200,000 loan instalment has been advanced to AWA Wine under the terms of this
agreement.   Upon  the  successful  achievement  of  various business milestones
mandated in the executed agreements, we have the option  to  increase its equity
interest to a 51% equity interest in AWA Wine.

The  AWA  Wine  network  currently comprises 17 established corporate-owned  and
franchised locations throughout  China  that  is  servicing over a 50,000-strong
membership base.  The new joint venture will, amongst other initiatives, lead to
the opening of additional corporate-owned AWA Wine  locations  in  China and the
development  of an improved IT infrastructure to enhance backend administration,
sales and logistics  support.   AWA Wine's strategic positioning in this booming
China  growth  sector  and  its early  rapid  expansion  makes  the  company  an
attractive addition to our Health, Wellness and Lifestyle portfolio.

Our plan of operation for the  following twelve months is to devote our business
efforts  in  the wine distribution  business  in  China.   We  will  assist  and
sometimes enter  into  distribution  agreements  with  vineyards,  wineries  and
suppliers  worldwide,  providing for sale and distribution opportunities of wine
products and related accessories to Guangzhou AWA Wine Co. Ltd. in China.

We intend to develop the wine retail network by initially focusing our marketing
efforts  on  setting up more  flagship  stores  in  China  and  recruiting  more
franchisees all across China.  As part of our growth strategy, we plan to expand
our distribution  and  retail network, which will allow us to sell more products
on a monthly basis and negotiate  on  more  favourable terms with our suppliers.
Successfully executing this strategy will depend on many factors, including:

<PAGE>

   1. Our ability to attract and retain qualified  distributors that can develop
      direct sales channels;
   2. Our ability to attract and retain qualified franchisees  that  will enable
      us  to  expand upon our retail membership base and sell through a  greater
      quantity of products on a monthly basis;
   3. Our ability  to  use  and  protect the AWA Wine {trademark} brand, and our
      other intellectual property, in these new markets and territories; and
   4. Our ability to successfully compete in these new markets and territories.

If  we  are  not successful in expanding  the  AWA  Wine{trademark}  brand,  our
business may fail to grow and our brand may suffer.

We intend to retain one full-time sales and marketing coordinator in the next
six months to handle the wine distribution business with AWA Wine.  Other than
as disclosed herein, we have no plans to significantly change our number of
employees for the next 12 months.

We therefore expect  to  incur  the  following  costs  in  the next 12 months in
connection with our business operations:

Marketing costs:               $20,000
General administrative costs:  $30,000

Total:                         $50,000

In addition, we anticipate spending an additional $10,000 on  professional fees.
Total expenditures over the next 12 months are therefore expected to be $60,000.

We  do  not have sufficient funds on hand to both complete our intended  initial
investment  in  AWA Wine and concurrently undertake intended business operations
and our cash reserves  are  not  sufficient to meet our obligations for the next
twelve-month period. As a result, we will need to seek additional funding in the
near future.

If  we  are  unable  to  raise  the  required  financing, we  will be delayed in
conducting our business plan.

RESULTS OF OPERATIONS FOR PERIOD ENDING MAY 31, 2009

We did not earn any revenues in the  three-month  period  ended  May  31,  2009.
During the same period, we incurred operating expenses of $25,171 consisting  of
professional  fees  of  $(6,389),  travel  and  promotional expenses of $13,521,
management fees of $10,000, office charges of $7,363,  transfer  agent  fees  of
$500, amortization charges of $43 and bank charges of $133.

At  May  31,  2009,  we  had  assets of $527,318 consisting of $319,422 in cash,
$2,500 in prepaid expenses, equipment  recorded  at $5,396 and a loan receivable
at $200,000.  We have accrued liabilities of $3,124 as of May 31, 2009.

We  have  not attained profitable operations and are  dependent  upon  obtaining
financing to  pursue  exploration  activities.   For  these reasons our auditors
believe that there is substantial doubt that we will be  able  to  continue as a
going concern.

ITEM 3 CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS

We evaluated the effectiveness of our disclosure controls and procedures  as  of
May  31,  2009.   This  evaluation  was  conducted  by Eric Wildstein, our chief
executive  officer  and  Xiao  Wen  Guan, our director and  principal  financial
officer.

Disclosure controls are controls and  other  procedures  that  are  designed  to
ensure  that information that we are required to disclose in the reports we file
pursuant  to  the  Securities  Exchange  Act  of  1934  is  recorded, processed,
summarized and reported.


<PAGE>
LIMITATIONS ON THE EFFECTIVE OF CONTROLS

Our  management  does  not expect that our disclosure controls or  our  internal
controls over financial  reporting  will prevent all error and fraud.  A control
system, no matter how well conceived  and operated, can provide only reasonable,
but no absolute, assurance that the objectives  of  a  control  system  are met.
Further,  any control system reflects limitations on resources, and the benefits
of a control system must be considered relative to its costs.  These limitations
also include  the  realities that judgments in decision-making can be faulty and
that breakdowns can  occur  because  of  simple error or mistake.  Additionally,
controls  can  be  circumvented  by the individual  acts  of  some  persons,  by
collusion of two or more people or  by  management  override  of  a  control.  A
design  of  a  control  system  is  also  based  upon  certain assumptions about
potential future conditions; over time, controls may become  inadequate  because
of  changes  in  conditions,  or  the  degree of compliance with the policies or
procedures may deteriorate.  Because of  the  inherent  limitations  in  a cost-
effective control system, misstatements due to error or fraud may occur and  may
not be detected.


CONCLUSIONS

Based upon their evaluation of our controls, Eric Wildstein, our chief executive
officer  and  Xiao  Wen Guan, our director and principal financial officer, have
concluded that, subject  to the limitations noted above, the disclosure controls
are effective providing reasonable  assurance that material information relating
to us is made known to management on  a  timely basis during the period when our
reports are being prepared.  There were no changes in our internal controls that
occurred  during  the  quarter  covered  by this  report  that  have  materially
affected, or are reasonably likely to materially affect our internal controls.


PART II- OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

The Company is not a party to any pending  legal  proceeding.  Management is not
aware of any threatened litigation, claims or assessments.

ITEM 2. CHANGES IN SECURITIES

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS AND REPORT ON FORM 8-K

31.1 Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant
     to Section 302 of the Sarbanes-Oxley Act of 2002
31.2 Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant
     to Section 906 of the Sarbanes-Oxley Act of 2002
32.1 Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant
     to Section 906 of the Sarbanes-Oxley Act of 2002
32.2 Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant
     to Section 906 of the Sarbanes-Oxley Act of 2002


<PAGE>


SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

July 2, 2009

Regal Life Concepts, Inc.


/s/ Eric Wildstein
------------------------------
Eric Wildstein, President