AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON OCTOBER 31, 2006
                                              REGISTRATION NO.


                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549
                              ____________________

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                              ____________________

                                  SORELL, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)



        NEVADA                                                  86-0914695
(STATE OR OTHER JURISDICTION OF                              (I.R.S. EMPLOYER
 INCORPORATION OR ORGANIZATION)                            IDENTIFICATION NO.)



                         BUK-RI 35, NAMA-MYUN, YONGIN CITY
                            GYEONGGI-D, REPUBLIC OF KOREA
          (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES, INCLUDING ZIP CODE)

                             LEGAL SERVICES AGREEMENT
                            (FULL TITLE OF THE PLAN)
                              ____________________

                                  BON KWAN KOO
                         BUK-RI 35, NAMA-MYUN, YONGIN CITY
                            GYEONGGI-D, REPUBLIC OF KOREA
                                 82-31-329-8700
           (NAME, ADDRESS, AND TELEPHONE NUMBER OF AGENT FOR SERVICE)

                                   COPIES TO:
                             M. RICHARD CUTLER, ESQ.
                                CUTLER LAW GROUP
                           3206 WEST WIMBLEDON DRIVE
                             AUGUSTA, GEORGIA 30909
                                 (706) 737-6600

                         CALCULATION OF REGISTRATION FEE

TITLE OF    AMOUNT TO BE   PROPOSED MAXIMUM    PROPOSED MAXIMUM      AMOUNT OF
SECURITIES   REGISTERED    OFFERING PRICE      AGGREGATE OFFERING   REGISTRATION
TO BE                         PER SHARE                PRICE            FEE
REGISTERED

COMMON
STOCK,
PAR VALUE
$0.001       250,000         $0.25 (1)          $62,500              $ 6.69
         ----------------    ---------          -------            --------
TOTAL                                                                $ 6.69

(1)     ESTIMATED  SOLELY  FOR  THE  PURPOSE  OF  COMPUTING  THE  AMOUNT  OF THE
REGISTRATION  FEE  PURSUANT  TO RULE 457(C) BASED ON THE CLOSING MARKET PRICE ON
OCTOBER 31, 2006.


<PAGE>

EXPLANATORY  NOTE

SORELL, INC.  (SORELL)  HAS PREPARED THIS REGISTRATION STATEMENT IN ACCORDANCE
WITH THE REQUIREMENTS OF FORM S-8 UNDER THE SECURITIES ACT OF 1933, AS AMENDED
(THE "1933 ACT"), TO REGISTER CERTAIN SHARES OF COMMON STOCK, $.001 PAR  VALUE
PER  SHARE,  TO BE ISSUED  TO  CERTAIN  SELLING  SHAREHOLDERS.


<PAGE>
                                     PART I

              INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS

SORELL WILL  SEND OR  GIVE THE DOCUMENTS CONTAINING THE INFORMATION SPECIFIED IN
PART  1  OF  FORM S-8 TO EMPLOYEES OR CONSULTANTS AS SPECIFIED BY SECURITIES AND
EXCHANGE  COMMISSION  RULE  428  (B)  (1)  UNDER  THE SECURITIES ACT OF 1933, AS
AMENDED (THE "1933 ACT").  SORELL DOES NOT NEED TO FILE THESE DOCUMENTS WITH THE
COMMISSION  EITHER  AS PART OF THIS REGISTRATION STATEMENT OR AS PROSPECTUSES OR
PROSPECTUS  SUPPLEMENTS  UNDER  RULE  424  OF  THE  1933  ACT.

<PAGE>

                                REOFFER  PROSPECTUS

                                  SORELL, INC.

                         250,000  SHARES  OF  COMMON  STOCK


THE  SHARES  OF  COMMON  STOCK,  $0.001  PAR  VALUE  PER  SHARE, OF SORELL, INC.
("SORELL" OR THE "COMPANY") OFFERED HEREBY (THE "SHARES") WILL BE SOLD FROM TIME
TO TIME BY THE INDIVIDUALS LISTED UNDER THE  SELLING  SHAREHOLDERS  SECTION   OF
THIS DOCUMENT (THE "SELLING SHAREHOLDERS").   THE  SELLING SHAREHOLDERS ACQUIRED
THE  SHARES  FOR  SERVICES  PROVIDED, PURSUANT TO A LEGAL SERVICES AGREEMENT FOR
LEGAL SERVICES.

THE  SALES  MAY  OCCUR  IN TRANSACTIONS ON THE NASDAQ OVER-THE-COUNTER MARKET AT
PREVAILING  MARKET  PRICES  OR  IN  NEGOTIATED TRANSACTIONS.  SORELL WILL NOT
RECEIVE  PROCEEDS  FROM ANY OF THE SALE THE SHARES.  SORELL IS PAYING FOR THE
EXPENSES  INCURRED  IN  REGISTERING  THE SHARES.

THE  SHARES  ARE  "RESTRICTED  SECURITIES" UNDER THE SECURITIES ACT OF 1933 (THE
"1933  ACT")  BEFORE  THEIR  SALE  UNDER  THE  REOFFER  PROSPECTUS.  THE REOFFER
PROSPECTUS HAS BEEN PREPARED FOR THE PURPOSE OF REGISTERING THE SHARES UNDER THE
1933  ACT  TO  ALLOW  FOR FUTURE SALES BY THE SELLING SHAREHOLDERS TO THE PUBLIC
WITHOUT  RESTRICTION.  TO THE KNOWLEDGE OF THE COMPANY, THE SELLING SHAREHOLDERS
HAVE  NO  ARRANGEMENT  WITH  ANY BROKERAGE FIRM FOR THE SALE OF THE SHARES.  THE
SELLING  SHAREHOLDERS MAY BE DEEMED TO BE AN "UNDERWRITER" WITHIN THE MEANING OF
THE 1933 ACT.  ANY COMMISSIONS RECEIVED BY A BROKER OR DEALER IN CONNECTION WITH
RESALES  OF THE SHARES MAY BE DEEMED TO BE UNDERWRITING COMMISSIONS OR DISCOUNTS
UNDER  THE  1933  ACT.

SORELL'S COMMON  STOCK  IS  CURRENTLY TRADED ON THE NASDAQ OVER-THE-COUNTER
BULLETIN  BOARD  UNDER  THE  SYMBOL  "SLLI."

                              ________________________

NEITHER  THE  SECURITIES  AND  EXCHANGE  COMMISSION  NOR  ANY  STATE  SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED WHETHER
THIS  REOFFER  PROSPECTUS  IS  TRUTHFUL  OR COMPLETE.  ANY REPRESENTATION TO THE
CONTRARY  IS  A  CRIMINAL  OFFENSE.
                              ________________________

                                  OCTOBER 31, 2006

                                        1
<PAGE>

                                           TABLE OF CONTENTS


WHERE  YOU  CAN  FIND  MORE  INFORMATION  2
INCORPORATED  DOCUMENTS 2
RISK  FACTORS 10
USE  OF  PROCEEDS 13
SELLING  SHAREHOLDERS 14
PLAN  OF  DISTRIBUTION  15
LEGAL  MATTERS  16
EXPERTS .  16

                               ________________________

YOU SHOULD ONLY RELY ON THE INFORMATION INCORPORATED BY REFERENCE OR PROVIDED IN
THIS  REOFFER  PROSPECTUS OR ANY SUPPLEMENT.  WE HAVE NOT AUTHORIZED ANYONE ELSE
TO  PROVIDE  YOU  WITH  DIFFERENT  INFORMATION.  THE  COMMON  STOCK IS NOT BEING
OFFERED  IN  ANY  STATE WHERE THE OFFER IS NOT PERMITTED.  YOU SHOULD NOT ASSUME
THAT THE INFORMATION IN THIS REOFFER PROSPECTUS OR ANY SUPPLEMENT IS ACCURATE AS
OF  ANY  DATE  OTHER  THAN  THE  DATE  ON  THE FRONT OF THIS REOFFER PROSPECTUS.

WHERE  YOU  CAN  FIND  MORE  INFORMATION

SORELL IS  REQUIRED  TO  FILE  ANNUAL, QUARTERLY AND SPECIAL REPORTS, PROXY
STATEMENTS  AND  OTHER  INFORMATION  WITH THE SECURITIES AND EXCHANGE COMMISSION
(THE  "SEC") AS REQUIRED BY THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED (THE
"1934 ACT").  YOU MAY READ AND COPY ANY REPORTS, STATEMENTS OR OTHER INFORMATION
WE  FILE  AT  THE  SEC'S  PUBLIC  REFERENCE  ROOMS  AT  450  FIFTH STREET, N.W.,
WASHINGTON, D.C. 20549;

PLEASE  CALL  THE  SEC  AT  1-800-SEC-0330 FOR FURTHER INFORMATION ON THE PUBLIC
REFERENCE  ROOMS.  OUR  FILINGS ARE ALSO AVAILABLE TO THE PUBLIC FROM COMMERCIAL
DOCUMENT  RETRIEVAL  SERVICES  AND  THE  SEC  WEBSITE  (HTTP://WWW.SEC.GOV).

                             INCORPORATED DOCUMENTS

THE  SEC  ALLOWS  SORELL TO "INCORPORATE BY REFERENCE" INFORMATION INTO THIS
REOFFER  PROSPECTUS,  WHICH  MEANS  THAT  THE  COMPANY  CAN  DISCLOSE  IMPORTANT
INFORMATION  TO  YOU  BY REFERRING YOU TO ANOTHER DOCUMENT FILED SEPARATELY WITH
THE SEC.  THE INFORMATION INCORPORATED BY REFERENCE IS DEEMED TO BE PART OF THIS
REOFFER PROSPECTUS, EXCEPT FOR ANY INFORMATION SUPERSEDED BY INFORMATION IN THIS
REOFFER  PROSPECTUS.


                                        2
<PAGE>

SORELL'S  FORM 10-KSB FILED ON APRIL 17, 2006, AS AMENDED ON AUGUST 3 AND AUGUST
25, 2006,  SORELL'S  FORM 10-QSB FILED ON MAY 22, 2006, AND SORELL'S FORM 10-QSB
FILED ON AUGUST 25, 2006 ARE INCORPORATED  HEREIN  BY  REFERENCE.  IN  ADDITION,
ALL  DOCUMENTS  FILED OR SUBSEQUENTLY FILED BY THE COMPANY UNDER SECTIONS 13(A),
13(C),  14  AND  15(D) OF THE 1934 ACT, BEFORE THE TERMINATION OF THIS OFFERING,
ARE INCORPORATED BY REFERENCE.

THE  COMPANY  WILL  PROVIDE WITHOUT CHARGE TO EACH PERSON TO WHOM A COPY OF THIS
REOFFER  PROSPECTUS IS DELIVERED, UPON ORAL OR WRITTEN REQUEST, A COPY OF ANY OR
ALL  DOCUMENTS INCORPORATED BY REFERENCE INTO THIS REOFFER PROSPECTUS (EXCLUDING
EXHIBITS UNLESS THE EXHIBITS ARE SPECIFICALLY INCORPORATED BY REFERENCE INTO THE
INFORMATION THE REOFFER PROSPECTUS INCORPORATES). REQUESTS SHOULD BE DIRECTED TO
THE  CHIEF  FINANCIAL  OFFICER,  BUK-RI  35, NAMA-MYUN, YONGIN CITY, GYEONGGI-DO
REPUBLIC OF KOREA.  SORELL  CAN  BE  REACHED  BY  TELEPHONE  AT 82-31-329-8700.

                                        3
<PAGE>

                               USE  OF  PROCEEDS

SORELL WILL NOT RECEIVE ANY OF THE PROCEEDS FROM THE SALE OF SHARES OF COMMON
STOCK  BY  THE  SELLING  SHAREHOLDERS.

                                       4
<PAGE>

                              SELLING SHAREHOLDER

THE  SHARES  OF  THE  COMPANY TO WHICH THIS REOFFER PROSPECTUS RELATES ARE BEING
REGISTERED  FOR  REOFFERS  AND RESALES BY THE SELLING SHAREHOLDER,  WHO ACQUIRED
THE  SHARES  PURSUANT  TO  A  COMPENSATORY  BENEFIT  PLAN  WITH SORELL FOR LEGAL
SERVICES PROVIDED  TO SORELL  THE  SELLING SHAREHOLDER MAY RESELL ALL, A PORTION
OR  NONE  OF  SUCH  SHARES  FROM  TIME  TO  TIME.

THE  TABLE BELOW SETS FORTH WITH RESPECT TO THE SELLING SHAREHOLDERS, BASED UPON
INFORMATION  AVAILABLE  TO  THE  COMPANY AS OF  OCTOBER 2, 2006.  THE  NUMBER OF
SHARES OWNED, THE NUMBER OF SHARES REGISTERED BY THIS REOFFER PROSPECTUS AND THE
NUMBER  AND  PERCENT  OF OUTSTANDING SHARES THAT WILL BE OWNED AFTER THE SALE OF
THE REGISTERED SHARES ASSUMING THE SALE OF ALL OF THE REGISTERED SHARES.

                                                                 % OF SHARES
                NUMBER OF     NUMBER OF SHARES                   OWNED BY
SELLING         SHARES OWNED  REGISTERED BY    NUMBER OF SHARES  SHAREHOLDER
SHAREHOLDERS    BEFORE SALE   PROSPECTUS       OWNED AFTER SALE  AFTER SALE
------------    ------------- ---------------- ----------------- -------------

M. RICHARD CUTLER  85,000      250,000 (1)       335,000        LESS THEN 1%


(1)   MR.  CUTLER  RECEIVED  THESE  SHARES  IN  CONNECTION WITH A LEGAL SERVICES
      PROVIDED TO SORELL VALUED AT $.10 PER SHARE ($25,000.00).

                                       5
<PAGE>

                              PLAN OF DISTRIBUTION

THE  SELLING  SHAREHOLDER  MAY SELL THE SHARES FOR VALUE FROM TIME TO TIME UNDER
THIS  REOFFER  PROSPECTUS  IN  ONE  OR MORE TRANSACTIONS ON THE OVER-THE-COUNTER
BULLETIN  BOARD  MAINTAINED  BY  NASDAQ,  OR  OTHER  EXCHANGE,  IN  A NEGOTIATED
TRANSACTION  OR  IN  A  COMBINATION  OF  SUCH  METHODS OF SALE, AT MARKET PRICES
PREVAILING  AT  THE  TIME  OF  SALE, AT PRICES RELATED TO SUCH PREVAILING MARKET
PRICES  OR  AT PRICES OTHERWISE NEGOTIATED.  THE SELLING SHAREHOLDER  MAY EFFECT
SUCH  TRANSACTIONS BY SELLING THE SHARES TO OR THROUGH BROKERS-DEALERS, AND SUCH
BROKER-DEALERS  MAY  RECEIVE COMPENSATION IN THE FORM OF UNDERWRITING DISCOUNTS,
CONCESSIONS  OR  COMMISSIONS FROM THE SELLING SHAREHOLDER  AND/OR THE PURCHASERS
OF  THE SHARES FOR WHOM SUCH BROKER-DEALERS MAY ACT AS AGENT (WHICH COMPENSATION
MAY  BE  LESS  THAN  OR  IN  EXCESS  OF  CUSTOMARY  COMMISSIONS).

THE  SELLING  SHAREHOLDER  AND  ANY  BROKER-DEALERS  THAT  PARTICIPATE  IN   THE
DISTRIBUTION OF THE SHARES MAY BE DEEMED TO BE "UNDERWRITERS" WITHIN THE MEANING
OF  SECTION  2(11) OF THE 1933 ACT, AND ANY COMMISSIONS RECEIVED BY THEM AND ANY
PROFIT  ON  THE  RESALE OF THE SHARES SOLD BY THEM MAY BE DEEMED BE UNDERWRITING
DISCOUNTS  AND  COMMISSIONS  UNDER THE 1933 ACT.  ALL SELLING AND OTHER EXPENSES
INCURRED  BY THE SELLING SHAREHOLDER  WILL BE BORNE BY THE SELLING SHAREHOLDER.

IN  ADDITION  TO ANY SHARES SOLD HEREUNDER, THE SELLING SHAREHOLDER  MAY, AT THE
SAME  TIME,  SELL ANY SHARES OF COMMON STOCK, INCLUDING THE SHARES, OWNED BY HIM
IN  COMPLIANCE  WITH  ALL OF THE REQUIREMENTS OF RULE 144, REGARDLESS OF WHETHER
SUCH  SHARES  ARE  COVERED  BY  THIS  REOFFER  PROSPECTUS.

THERE IS NO ASSURANCE THAT THE SELLING SHAREHOLDER WILL SELL ALL OR ANY PORTION
OF  THE  SHARES  OFFERED.

THE  COMPANY WILL PAY ALL EXPENSES IN CONNECTION WITH THIS OFFERING AND WILL NOT
RECEIVE ANY PROCEEDS FROM SALES OF ANY SHARES BY THE SELLING  SHAREHOLDER.

                                       6
<PAGE>

                                  LEGAL MATTERS

THE  VALIDITY  OF  THE  COMMON  STOCK OFFERED HEREBY WILL BE PASSED UPON FOR THE
COMPANY BY CUTLER LAW GROUP, AUGUSTA, GEORGIA.  M. RICHARD CUTLER, THE PRESIDENT
AND  SOLE  SHAREHOLDER  OF  CUTLER  LAW  GROUP,  PC,  IS THE BENEFICIAL OWNER OF
335,000  SHARES  OF  THE  COMPANY'S  COMMON  STOCK,  OF WHICH 250,000 SHARES ARE
REGISTERED IN THIS PROSPECTUS.

                                     EXPERTS

THE  BALANCE  SHEETS  AS  OF  DECEMBER  31,  2004 AND 2005 AND THE STATEMENTS OF
OPERATIONS,  SHAREHOLDERS' EQUITY AND CASH FLOWS FOR THE PERIOD THEN ENDED OF
SORELL, INC.,  HAVE  BEEN  INCORPORATED  BY  REFERENCE  IN THIS REGISTRATION
STATEMENT  IN  RELIANCE ON THE REPORT OF SF PARTNERS, CERTIFIED  PUBLIC
ACCOUNTANTS, GIVEN ON THE AUTHORITY OF THAT FIRM AS EXPERTS IN ACCOUNTING
AND AUDITING.

                                       7
<PAGE>

                                    PART  II

             INFORMATION  REQUIRED  IN  THE  REGISTRATION  STATEMENT

ITEM  3.     INCORPORATION  OF  DOCUMENTS  BY  REFERENCE.

     THE  FOLLOWING  DOCUMENTS  ARE  HEREBY  INCORPORATED  BY  REFERENCE IN THIS
REGISTRATION  STATEMENT:

(I)     REGISTRANT'S  FORM  10-KSB FOR THE FISCAL YEAR ENDED DECEMBER 31, 2005
        AS AMENDED.

(II)    REGISTRANT'S FORM 10-QSB FOR THE QUARTER ENDED MARCH 31, 2006.

(III)   REGISTRANT'S FORM 10-QSB FOR THE QUARTER ENDED JUNE 30, 2006.

(IV)     ALL  OTHER  REPORTS AND DOCUMENTS SUBSEQUENTLY FILED BY THE REGISTRANT
PURSUANT  AFTER  THE  DATE  OF  THIS REGISTRATION STATEMENT PURSUANT TO SECTIONS
13(A),  13(C),  14, OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 AND PRIOR TO
THE  FILING  OF  A  POST-EFFECTIVE AMENDMENT WHICH INDICATES THAT ALL SECURITIES
OFFERED HEREBY HAVE BEEN SOLD OR WHICH DEREGISTERS ALL SECURITIES THEN REMAINING
UNSOLD,  SHALL BE DEEMED TO BE INCORPORATED BY REFERENCE AND TO BE A PART HEREOF
FROM  THE  DATE  OF  THE  FILING  OF  SUCH  DOCUMENTS.

ITEM  4.     DESCRIPTION  OF  SECURITIES.

     NOT  APPLICABLE.

ITEM  5.     INTERESTS  OF  NAMED  EXPERTS  AND  COUNSEL.

CERTAIN  LEGAL  MATTERS  WITH RESPECT TO THE COMMON STOCK OFFERED HEREBY WILL BE
PASSED  UPON  FOR  THE  COMPANY  BY  CUTLER  LAW  GROUP, COUNSEL TO THE COMPANY.
M. RICHARD CUTLER,  THE  PRESIDENT AND SOLE SHAREHOLDER OF CUTLER LAW GROUP, PC,
IS  THE  BENEFICIAL  OWNER OF 335,000 SHARES OF THE COMPANY'S COMMON STOCK, OF
WHICH 250,000 SHARES ARE REGISTERED IN THIS PROSPECTUS.


ITEM  6.     INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS.

     THE  CORPORATION  LAWS  OF  THE  STATE OF NEVADA AND THE COMPANY'S BYLAWS
PROVIDE  FOR  INDEMNIFICATION  OF  THE  COMPANY'S  DIRECTORS FOR LIABILITIES AND
EXPENSES  THAT  THEY  MAY  INCUR  IN SUCH CAPACITIES.  IN GENERAL, DIRECTORS AND
OFFICERS ARE INDEMNIFIED WITH RESPECT TO ACTIONS TAKEN IN GOOD FAITH IN A MANNER
REASONABLY  BELIEVED  TO  BE  IN,  OR  NOT OPPOSED TO, THE BEST INTERESTS OF THE
COMPANY, AND WITH RESPECT TO ANY CRIMINAL ACTION OR PROCEEDING, ACTIONS THAT THE
INDEMNITEE  HAD  NO REASONABLE CAUSE TO BELIEVE WERE UNLAWFUL.  FURTHERMORE, THE
PERSONAL  LIABILITY  OF  THE  DIRECTORS  IS LIMITED AS PROVIDED IN THE COMPANY'S
ARTICLES  OF  INCORPORATION.

ITEM  7.     EXEMPTION  FROM  REGISTRATION  CLAIMED.

    THE  SHARES  WERE  ISSUED  FOR CONSULTING RENDERED AND TO BE RENDERED. THESE
SALES  WERE MADE IN RELIANCE OF THE EXEMPTION FROM THE REGISTRATION REQUIREMENTS
OF  THE  SECURITIES  ACT  OF 1933, AS AMENDED, CONTAINED IN SECTION 4(2) THEREOF
COVERING  TRANSACTIONS  NOT  INVOLVING  ANY PUBLIC OFFERING OR NOT INVOLVING ANY
"OFFER"  OR  "SALE".

ITEM  8.     EXHIBITS

5        OPINION OF CUTLER LAW GROUP

23.1     CONSENT OF SF PARTNERS

23.2     CONSENT OF CUTLER LAW GROUP (INCLUDED IN EXHIBIT 5).

<PAGE>

ITEM  9.     UNDERTAKINGS.

     (A)     THE  UNDERSIGNED  REGISTRANT  HEREBY  UNDERTAKES:

(1)     TO  FILE,  DURING  ANY PERIOD IN WHICH OFFERS OR SALES ARE BEING MADE, A
POST-EFFECTIVE  AMENDMENT TO THIS REGISTRATION STATEMENT TO INCLUDE ANY MATERIAL
INFORMATION WITH RESPECT TO THE PLAN OF DISTRIBUTION NOT PREVIOUSLY DISCLOSED IN
THE  REGISTRATION  STATEMENT  OR  ANY MATERIAL CHANGE TO SUCH INFORMATION IN THE
REGISTRATION  STATEMENT.

(2)     THAT,  FOR THE PURPOSE OF DETERMINING ANY LIABILITY UNDER THE SECURITIES
ACT  OF  1933,  EACH  SUCH  POST-EFFECTIVE AMENDMENT SHALL BE DEEMED TO BE A NEW
REGISTRATION  STATEMENT  RELATING  TO  THE  SECURITIES  OFFERED THEREIN, AND THE
OFFERING  OF SUCH SECURITIES AT THAT TIME SHALL BE DEEMED TO BE THE INITIAL BONA
FIDE  OFFERING  THEREOF.

(3)     TO  REMOVE  FROM REGISTRATION BY MEANS OF A POST-EFFECTIVE AMENDMENT ANY
OF THE SECURITIES BEING REGISTERED WHICH REMAIN UNSOLD AT THE TERMINATION OF THE
OFFERING.

(B)     THE  UNDERSIGNED  REGISTRANT  HEREBY  UNDERTAKES  THAT,  FOR PURPOSES OF
DETERMINING  ANY  LIABILITY UNDER THE SECURITIES ACT OF 1933, EACH FILING OF THE
REGISTRANT'S  ANNUAL  REPORT  PURSUANT  TO SECTION 13(A) OR SECTION 15(D) OF THE
SECURITIES  EXCHANGE  ACT  OF  1934  (AND,  WHERE  APPLICABLE, EACH FILING OF AN
EMPLOYEE  BENEFIT  PLAN'S  ANNUAL  REPORT  PURSUANT  TO  SECTION  15(D)  OF  THE
SECURITIES  EXCHANGE  ACT  OF  1934)  THAT  IS  INCORPORATED BY REFERENCE IN THE
REGISTRATION  STATEMENT  SHALL  BE  DEEMED  TO  BE  A NEW REGISTRATION STATEMENT
RELATING  TO THE SECURITIES OFFERED THEREIN, AND THE OFFERING OF SUCH SECURITIES
AT  THAT  TIME  SHALL  BE  DEEMED  TO BE THE INITIAL BONA FIDE OFFERING THEREOF.

(C)     INSOFAR  AS INDEMNIFICATION FOR LIABILITIES ARISING UNDER THE SECURITIES
ACT  OF  1933 MAY BE PERMITTED TO DIRECTORS, OFFICERS AND CONTROLLING PERSONS OF
THE  REGISTRANT  PURSUANT  TO  THE  FOREGOING  PROVISIONS,  OR  OTHERWISE,  THE
REGISTRANT  HAS  BEEN ADVISED THAT IN THE OPINION OF THE SECURITIES AND EXCHANGE
COMMISSION SUCH INDEMNIFICATION IS AGAINST PUBLIC POLICY AS EXPRESSED IN THE ACT
AND  IS, THEREFORE, UNENFORCEABLE. IN THE EVENT THAT A CLAIM FOR INDEMNIFICATION
AGAINST  SUCH  LIABILITIES (OTHER THAN THE PAYMENT BY THE REGISTRANT OF EXPENSES
INCURRED  OR PAID BY A DIRECTOR, OFFICER OR CONTROLLING PERSON OF THE REGISTRANT
IN THE SUCCESSFUL DEFENSE OF ANY ACTION, SUIT OR PROCEEDING) IS ASSERTED BY SUCH
DIRECTOR,  OFFICER OR CONTROLLING PERSON IN CONNECTION WITH THE SECURITIES BEING
REGISTERED, THE REGISTRANT WILL, UNLESS IN THE OPINION OF ITS COUNSEL THE MATTER
HAS  BEEN  SETTLED  BY  CONTROLLING  PRECEDENT, SUBMIT TO A COURT OF APPROPRIATE
JURISDICTION  THE  QUESTION WHETHER SUCH INDEMNIFICATION BY IT IS AGAINST PUBLIC
POLICY  AS  EXPRESSED  IN  THE  SECURITIES ACT AND WILL BE GOVERNED BY THE FINAL
ADJUDICATION  OF  SUCH  ISSUE.

                                      II-2
<PAGE>

                                   SIGNATURES

     PURSUANT  TO THE REQUIREMENTS OF THE SECURITIES ACT OF 1933, THE REGISTRANT
CERTIFIES  THAT  IT  HAS  REASONABLE GROUNDS TO BELIEVE THAT IS MEETS ALL OF THE
REQUIREMENTS  FOR  FILING  ON  FORM  S-8  AND  HAS DULY CAUSED THIS REGISTRATION
STATEMENT  TO  BE  SIGNED  ON  ITS  BEHALF  BY THE UNDERSIGNED,  THEREUNTO  DULY
AUTHORIZED, IN YONGIN CITY,  REPUBLIC OF KOREA,  ON OCTOBER 3, 2006.


                                          SORELL, INC.

                                                  /S/  BON KWAN KOO
                                              -----------------------------
                                              BY:     BON KWAN KOO
                                              ITS:    CHIEF  EXECUTIVE  OFFICER

                                                  /S/  SEUNG NAM YANG
                                              -----------------------------
                                              BY:     SEUNG NAM YANG
                                              ITS:    CHIEF  FINANCIAL OFFICER





     PURSUANT  TO  THE  REQUIREMENTS  OF  THE  SECURITIES  ACT  OF  1933,  THIS
REGISTRATION  STATEMENT  HAS  BEEN  SIGNED  BY  THE  FOLLOWING  PERSONS  IN  THE
CAPACITIES  AND  ON  THE  DATES  INDICATED.

   /S/   BON KWAN KOO             CHIEF  EXECUTIVE  OFFICER  AND DIRECTOR
-----------------------------
BON KWAN KOO
OCTOBER 3, 2006

   /S/   SEUNG NAM YANG           CHIEF FINANCIAL OFFICER AND DIRECTOR
------------------------
SEUNG NAM YANG
OCTOBER 3, 2006

   /S/   HO YU                    DIRECTOR
------------------------
HO YU
OCTOBER 3, 2006


                                      II-3
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AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON OCTOBER 31, 2006
                                              REGISTRATION NO.

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549
                              ____________________

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                              ____________________

                                  SORELL, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

        NEVADA                                                  86-0914695
(STATE OR OTHER JURISDICTION OF                              (I.R.S. EMPLOYER
 INCORPORATION OR ORGANIZATION)                            IDENTIFICATION NO.)

                         BUK-RI 35, NAMA-MYUN, YONGIN CITY
                            GYEONGGI-D, REPUBLIC OF KOREA
          (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES, INCLUDING ZIP CODE)

                             LEGAL SERVICES AGREEMENT
                            (FULL TITLE OF THE PLAN)
                              ____________________

                                  BON KWAN KOO
                         BUK-RI 35, NAMA-MYUN, YONGIN CITY
                            GYEONGGI-D, REPUBLIC OF KOREA
                                 82-31-329-8700
           (NAME, ADDRESS, AND TELEPHONE NUMBER OF AGENT FOR SERVICE)

                                   COPIES TO:
                             M. RICHARD CUTLER, ESQ.
                                CUTLER LAW GROUP
                           3206 WEST WIMBLEDON DRIVE
                             AUGUSTA, GEORGIA 30909
                                 (706) 737-6600

                         CALCULATION OF REGISTRATION FEE

TITLE OF    AMOUNT TO BE   PROPOSED MAXIMUM    PROPOSED MAXIMUM      AMOUNT OF
SECURITIES   REGISTERED    OFFERING PRICE      AGGREGATE OFFERING   REGISTRATION
TO BE                         PER SHARE                PRICE            FEE
REGISTERED

COMMON
STOCK,
PAR VALUE
$0.001       250,000         $0.25 (1)          $62,500              $ 6.69
         ----------------    ---------          -------            --------
TOTAL                                                                $ 6.69

(1)     ESTIMATED  SOLELY  FOR  THE  PURPOSE  OF  COMPUTING  THE  AMOUNT  OF THE
REGISTRATION  FEE  PURSUANT  TO RULE 457(C) BASED ON THE CLOSING MARKET PRICE ON
OCTOBER 31, 2006.
EXPLANATORY  NOTE

SORELL, INC.  (SORELL)  HAS PREPARED THIS REGISTRATION STATEMENT IN ACCORDANCE
WITH THE REQUIREMENTS OF FORM S-8 UNDER THE SECURITIES ACT OF 1933, AS AMENDED
(THE "1933 ACT"), TO REGISTER CERTAIN SHARES OF COMMON STOCK, $.001 PAR  VALUE
PER  SHARE,  TO BE ISSUED  TO  CERTAIN  SELLING  SHAREHOLDERS.
PART I

              INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS

SORELL WILL  SEND OR  GIVE THE DOCUMENTS CONTAINING THE INFORMATION SPECIFIED IN
PART  1  OF  FORM S-8 TO EMPLOYEES OR CONSULTANTS AS SPECIFIED BY SECURITIES AND
EXCHANGE  COMMISSION  RULE  428  (B)  (1)  UNDER  THE SECURITIES ACT OF 1933, AS
AMENDED (THE "1933 ACT").  SORELL DOES NOT NEED TO FILE THESE DOCUMENTS WITH THE
COMMISSION  EITHER  AS PART OF THIS REGISTRATION STATEMENT OR AS PROSPECTUSES OR
PROSPECTUS  SUPPLEMENTS  UNDER  RULE  424  OF  THE  1933  ACT.
REOFFER  PROSPECTUS

                                  SORELL, INC.

                         250,000  SHARES  OF  COMMON  STOCK

THE  SHARES  OF  COMMON  STOCK,  $0.001  PAR  VALUE  PER  SHARE, OF SORELL, INC.
("SORELL" OR THE "COMPANY") OFFERED HEREBY (THE "SHARES") WILL BE SOLD FROM TIME
TO TIME BY THE INDIVIDUALS LISTED UNDER THE  SELLING  SHAREHOLDERS  SECTION   OF
THIS DOCUMENT (THE "SELLING SHAREHOLDERS").   THE  SELLING SHAREHOLDERS ACQUIRED
THE  SHARES  FOR  SERVICES  PROVIDED, PURSUANT TO A LEGAL SERVICES AGREEMENT FOR
LEGAL SERVICES.

THE  SALES  MAY  OCCUR  IN TRANSACTIONS ON THE NASDAQ OVER-THE-COUNTER MARKET AT
PREVAILING  MARKET  PRICES  OR  IN  NEGOTIATED TRANSACTIONS.  SORELL WILL NOT
RECEIVE  PROCEEDS  FROM ANY OF THE SALE THE SHARES.  SORELL IS PAYING FOR THE
EXPENSES  INCURRED  IN  REGISTERING  THE SHARES.

THE  SHARES  ARE  "RESTRICTED  SECURITIES" UNDER THE SECURITIES ACT OF 1933 (THE
"1933  ACT")  BEFORE  THEIR  SALE  UNDER  THE  REOFFER  PROSPECTUS.  THE REOFFER
PROSPECTUS HAS BEEN PREPARED FOR THE PURPOSE OF REGISTERING THE SHARES UNDER THE
1933  ACT  TO  ALLOW  FOR FUTURE SALES BY THE SELLING SHAREHOLDERS TO THE PUBLIC
WITHOUT  RESTRICTION.  TO THE KNOWLEDGE OF THE COMPANY, THE SELLING SHAREHOLDERS
HAVE  NO  ARRANGEMENT  WITH  ANY BROKERAGE FIRM FOR THE SALE OF THE SHARES.  THE
SELLING  SHAREHOLDERS MAY BE DEEMED TO BE AN "UNDERWRITER" WITHIN THE MEANING OF
THE 1933 ACT.  ANY COMMISSIONS RECEIVED BY A BROKER OR DEALER IN CONNECTION WITH
RESALES  OF THE SHARES MAY BE DEEMED TO BE UNDERWRITING COMMISSIONS OR DISCOUNTS
UNDER  THE  1933  ACT.

SORELL'S COMMON  STOCK  IS  CURRENTLY TRADED ON THE NASDAQ OVER-THE-COUNTER
BULLETIN  BOARD  UNDER  THE  SYMBOL  "SLLI."

                              ________________________

NEITHER  THE  SECURITIES  AND  EXCHANGE  COMMISSION  NOR  ANY  STATE  SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED WHETHER
THIS  REOFFER  PROSPECTUS  IS  TRUTHFUL  OR COMPLETE.  ANY REPRESENTATION TO THE
CONTRARY  IS  A  CRIMINAL  OFFENSE.
                              ________________________

                                  OCTOBER 31, 2006

                                        1
TABLE OF CONTENTS

WHERE  YOU  CAN  FIND  MORE  INFORMATION  2
INCORPORATED  DOCUMENTS 2
RISK  FACTORS 10
USE  OF  PROCEEDS 13
SELLING  SHAREHOLDERS 14
PLAN  OF  DISTRIBUTION  15
LEGAL  MATTERS  16
EXPERTS .  16

                               ________________________

YOU SHOULD ONLY RELY ON THE INFORMATION INCORPORATED BY REFERENCE OR PROVIDED IN
THIS  REOFFER  PROSPECTUS OR ANY SUPPLEMENT.  WE HAVE NOT AUTHORIZED ANYONE ELSE
TO  PROVIDE  YOU  WITH  DIFFERENT  INFORMATION.  THE  COMMON  STOCK IS NOT BEING
OFFERED  IN  ANY  STATE WHERE THE OFFER IS NOT PERMITTED.  YOU SHOULD NOT ASSUME
THAT THE INFORMATION IN THIS REOFFER PROSPECTUS OR ANY SUPPLEMENT IS ACCURATE AS
OF  ANY  DATE  OTHER  THAN  THE  DATE  ON  THE FRONT OF THIS REOFFER PROSPECTUS.

WHERE  YOU  CAN  FIND  MORE  INFORMATION

SORELL IS  REQUIRED  TO  FILE  ANNUAL, QUARTERLY AND SPECIAL REPORTS, PROXY
STATEMENTS  AND  OTHER  INFORMATION  WITH THE SECURITIES AND EXCHANGE COMMISSION
(THE  "SEC") AS REQUIRED BY THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED (THE
"1934 ACT").  YOU MAY READ AND COPY ANY REPORTS, STATEMENTS OR OTHER INFORMATION
WE  FILE  AT  THE  SEC'S  PUBLIC  REFERENCE  ROOMS  AT  450  FIFTH STREET, N.W.,
WASHINGTON, D.C. 20549;

PLEASE  CALL  THE  SEC  AT  1-800-SEC-0330 FOR FURTHER INFORMATION ON THE PUBLIC
REFERENCE  ROOMS.  OUR  FILINGS ARE ALSO AVAILABLE TO THE PUBLIC FROM COMMERCIAL
DOCUMENT  RETRIEVAL  SERVICES  AND  THE  SEC  WEBSITE  (HTTP://WWW.SEC.GOV).

                             INCORPORATED DOCUMENTS

THE  SEC  ALLOWS  SORELL TO "INCORPORATE BY REFERENCE" INFORMATION INTO THIS
REOFFER  PROSPECTUS,  WHICH  MEANS  THAT  THE  COMPANY  CAN  DISCLOSE  IMPORTANT
INFORMATION  TO  YOU  BY REFERRING YOU TO ANOTHER DOCUMENT FILED SEPARATELY WITH
THE SEC.  THE INFORMATION INCORPORATED BY REFERENCE IS DEEMED TO BE PART OF THIS
REOFFER PROSPECTUS, EXCEPT FOR ANY INFORMATION SUPERSEDED BY INFORMATION IN THIS
REOFFER  PROSPECTUS.

                                        2
SORELL'S  FORM 10-KSB FILED ON APRIL 17, 2006, AS AMENDED ON AUGUST 3 AND AUGUST
25, 2006,  SORELL'S  FORM 10-QSB FILED ON MAY 22, 2006, AND SORELL'S FORM 10-QSB
FILED ON AUGUST 25, 2006 ARE INCORPORATED  HEREIN  BY  REFERENCE.  IN  ADDITION,
ALL  DOCUMENTS  FILED OR SUBSEQUENTLY FILED BY THE COMPANY UNDER SECTIONS 13(A),
13(C),  14  AND  15(D) OF THE 1934 ACT, BEFORE THE TERMINATION OF THIS OFFERING,
ARE INCORPORATED BY REFERENCE.

THE  COMPANY  WILL  PROVIDE WITHOUT CHARGE TO EACH PERSON TO WHOM A COPY OF THIS
REOFFER  PROSPECTUS IS DELIVERED, UPON ORAL OR WRITTEN REQUEST, A COPY OF ANY OR
ALL  DOCUMENTS INCORPORATED BY REFERENCE INTO THIS REOFFER PROSPECTUS (EXCLUDING
EXHIBITS UNLESS THE EXHIBITS ARE SPECIFICALLY INCORPORATED BY REFERENCE INTO THE
INFORMATION THE REOFFER PROSPECTUS INCORPORATES). REQUESTS SHOULD BE DIRECTED TO
THE  CHIEF  FINANCIAL  OFFICER,  BUK-RI  35, NAMA-MYUN, YONGIN CITY, GYEONGGI-DO
REPUBLIC OF KOREA.  SORELL  CAN  BE  REACHED  BY  TELEPHONE  AT 82-31-329-8700.

                                        3
USE  OF  PROCEEDS

SORELL WILL NOT RECEIVE ANY OF THE PROCEEDS FROM THE SALE OF SHARES OF COMMON
STOCK  BY  THE  SELLING  SHAREHOLDERS.

                                       4
SELLING SHAREHOLDER

THE  SHARES  OF  THE  COMPANY TO WHICH THIS REOFFER PROSPECTUS RELATES ARE BEING
REGISTERED  FOR  REOFFERS  AND RESALES BY THE SELLING SHAREHOLDER,  WHO ACQUIRED
THE  SHARES  PURSUANT  TO  A  COMPENSATORY  BENEFIT  PLAN  WITH SORELL FOR LEGAL
SERVICES PROVIDED  TO SORELL  THE  SELLING SHAREHOLDER MAY RESELL ALL, A PORTION
OR  NONE  OF  SUCH  SHARES  FROM  TIME  TO  TIME.

THE  TABLE BELOW SETS FORTH WITH RESPECT TO THE SELLING SHAREHOLDERS, BASED UPON
INFORMATION  AVAILABLE  TO  THE  COMPANY AS OF  OCTOBER 2, 2006.  THE  NUMBER OF
SHARES OWNED, THE NUMBER OF SHARES REGISTERED BY THIS REOFFER PROSPECTUS AND THE
NUMBER  AND  PERCENT  OF OUTSTANDING SHARES THAT WILL BE OWNED AFTER THE SALE OF
THE REGISTERED SHARES ASSUMING THE SALE OF ALL OF THE REGISTERED SHARES.

                                                                 % OF SHARES
                NUMBER OF     NUMBER OF SHARES                   OWNED BY
SELLING         SHARES OWNED  REGISTERED BY    NUMBER OF SHARES  SHAREHOLDER
SHAREHOLDERS    BEFORE SALE   PROSPECTUS       OWNED AFTER SALE  AFTER SALE
------------    ------------- ---------------- ----------------- -------------

M. RICHARD CUTLER  85,000      250,000 (1)       335,000        LESS THEN 1%

(1)   MR.  CUTLER  RECEIVED  THESE  SHARES  IN  CONNECTION WITH A LEGAL SERVICES
      PROVIDED TO SORELL VALUED AT $.10 PER SHARE ($25,000.00).

                                       5
PLAN OF DISTRIBUTION

THE  SELLING  SHAREHOLDER  MAY SELL THE SHARES FOR VALUE FROM TIME TO TIME UNDER
THIS  REOFFER  PROSPECTUS  IN  ONE  OR MORE TRANSACTIONS ON THE OVER-THE-COUNTER
BULLETIN  BOARD  MAINTAINED  BY  NASDAQ,  OR  OTHER  EXCHANGE,  IN  A NEGOTIATED
TRANSACTION  OR  IN  A  COMBINATION  OF  SUCH  METHODS OF SALE, AT MARKET PRICES
PREVAILING  AT  THE  TIME  OF  SALE, AT PRICES RELATED TO SUCH PREVAILING MARKET
PRICES  OR  AT PRICES OTHERWISE NEGOTIATED.  THE SELLING SHAREHOLDER  MAY EFFECT
SUCH  TRANSACTIONS BY SELLING THE SHARES TO OR THROUGH BROKERS-DEALERS, AND SUCH
BROKER-DEALERS  MAY  RECEIVE COMPENSATION IN THE FORM OF UNDERWRITING DISCOUNTS,
CONCESSIONS  OR  COMMISSIONS FROM THE SELLING SHAREHOLDER  AND/OR THE PURCHASERS
OF  THE SHARES FOR WHOM SUCH BROKER-DEALERS MAY ACT AS AGENT (WHICH COMPENSATION
MAY  BE  LESS  THAN  OR  IN  EXCESS  OF  CUSTOMARY  COMMISSIONS).

THE  SELLING  SHAREHOLDER  AND  ANY  BROKER-DEALERS  THAT  PARTICIPATE  IN   THE
DISTRIBUTION OF THE SHARES MAY BE DEEMED TO BE "UNDERWRITERS" WITHIN THE MEANING
OF  SECTION  2(11) OF THE 1933 ACT, AND ANY COMMISSIONS RECEIVED BY THEM AND ANY
PROFIT  ON  THE  RESALE OF THE SHARES SOLD BY THEM MAY BE DEEMED BE UNDERWRITING
DISCOUNTS  AND  COMMISSIONS  UNDER THE 1933 ACT.  ALL SELLING AND OTHER EXPENSES
INCURRED  BY THE SELLING SHAREHOLDER  WILL BE BORNE BY THE SELLING SHAREHOLDER.

IN  ADDITION  TO ANY SHARES SOLD HEREUNDER, THE SELLING SHAREHOLDER  MAY, AT THE
SAME  TIME,  SELL ANY SHARES OF COMMON STOCK, INCLUDING THE SHARES, OWNED BY HIM
IN  COMPLIANCE  WITH  ALL OF THE REQUIREMENTS OF RULE 144, REGARDLESS OF WHETHER
SUCH  SHARES  ARE  COVERED  BY  THIS  REOFFER  PROSPECTUS.

THERE IS NO ASSURANCE THAT THE SELLING SHAREHOLDER WILL SELL ALL OR ANY PORTION
OF  THE  SHARES  OFFERED.

THE  COMPANY WILL PAY ALL EXPENSES IN CONNECTION WITH THIS OFFERING AND WILL NOT
RECEIVE ANY PROCEEDS FROM SALES OF ANY SHARES BY THE SELLING  SHAREHOLDER.

                                       6
LEGAL MATTERS

THE  VALIDITY  OF  THE  COMMON  STOCK OFFERED HEREBY WILL BE PASSED UPON FOR THE
COMPANY BY CUTLER LAW GROUP, AUGUSTA, GEORGIA.  M. RICHARD CUTLER, THE PRESIDENT
AND  SOLE  SHAREHOLDER  OF  CUTLER  LAW  GROUP,  PC,  IS THE BENEFICIAL OWNER OF
335,000  SHARES  OF  THE  COMPANY'S  COMMON  STOCK,  OF WHICH 250,000 SHARES ARE
REGISTERED IN THIS PROSPECTUS.

                                     EXPERTS

THE  BALANCE  SHEETS  AS  OF  DECEMBER  31,  2004 AND 2005 AND THE STATEMENTS OF
OPERATIONS,  SHAREHOLDERS' EQUITY AND CASH FLOWS FOR THE PERIOD THEN ENDED OF
SORELL, INC.,  HAVE  BEEN  INCORPORATED  BY  REFERENCE  IN THIS REGISTRATION
STATEMENT  IN  RELIANCE ON THE REPORT OF SF PARTNERS, CERTIFIED  PUBLIC
ACCOUNTANTS, GIVEN ON THE AUTHORITY OF THAT FIRM AS EXPERTS IN ACCOUNTING
AND AUDITING.

                                       7
PART  II

             INFORMATION  REQUIRED  IN  THE  REGISTRATION  STATEMENT

ITEM  3.     INCORPORATION  OF  DOCUMENTS  BY  REFERENCE.

     THE  FOLLOWING  DOCUMENTS  ARE  HEREBY  INCORPORATED  BY  REFERENCE IN THIS
REGISTRATION  STATEMENT:

(I)     REGISTRANT'S  FORM  10-KSB FOR THE FISCAL YEAR ENDED DECEMBER 31, 2005
        AS AMENDED.

(II)    REGISTRANT'S FORM 10-QSB FOR THE QUARTER ENDED MARCH 31, 2006.

(III)   REGISTRANT'S FORM 10-QSB FOR THE QUARTER ENDED JUNE 30, 2006.

(IV)     ALL  OTHER  REPORTS AND DOCUMENTS SUBSEQUENTLY FILED BY THE REGISTRANT
PURSUANT  AFTER  THE  DATE  OF  THIS REGISTRATION STATEMENT PURSUANT TO SECTIONS
13(A),  13(C),  14, OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 AND PRIOR TO
THE  FILING  OF  A  POST-EFFECTIVE AMENDMENT WHICH INDICATES THAT ALL SECURITIES
OFFERED HEREBY HAVE BEEN SOLD OR WHICH DEREGISTERS ALL SECURITIES THEN REMAINING
UNSOLD,  SHALL BE DEEMED TO BE INCORPORATED BY REFERENCE AND TO BE A PART HEREOF
FROM  THE  DATE  OF  THE  FILING  OF  SUCH  DOCUMENTS.

ITEM  4.     DESCRIPTION  OF  SECURITIES.

     NOT  APPLICABLE.

ITEM  5.     INTERESTS  OF  NAMED  EXPERTS  AND  COUNSEL.

CERTAIN  LEGAL  MATTERS  WITH RESPECT TO THE COMMON STOCK OFFERED HEREBY WILL BE
PASSED  UPON  FOR  THE  COMPANY  BY  CUTLER  LAW  GROUP, COUNSEL TO THE COMPANY.
M. RICHARD CUTLER,  THE  PRESIDENT AND SOLE SHAREHOLDER OF CUTLER LAW GROUP, PC,
IS  THE  BENEFICIAL  OWNER OF 335,000 SHARES OF THE COMPANY'S COMMON STOCK, OF
WHICH 250,000 SHARES ARE REGISTERED IN THIS PROSPECTUS.

ITEM  6.     INDEMNIFICATION  OF  DIRECTORS  AND  OFFICERS.

     THE  CORPORATION  LAWS  OF  THE  STATE OF NEVADA AND THE COMPANY'S BYLAWS
PROVIDE  FOR  INDEMNIFICATION  OF  THE  COMPANY'S  DIRECTORS FOR LIABILITIES AND
EXPENSES  THAT  THEY  MAY  INCUR  IN SUCH CAPACITIES.  IN GENERAL, DIRECTORS AND
OFFICERS ARE INDEMNIFIED WITH RESPECT TO ACTIONS TAKEN IN GOOD FAITH IN A MANNER
REASONABLY  BELIEVED  TO  BE  IN,  OR  NOT OPPOSED TO, THE BEST INTERESTS OF THE
COMPANY, AND WITH RESPECT TO ANY CRIMINAL ACTION OR PROCEEDING, ACTIONS THAT THE
INDEMNITEE  HAD  NO REASONABLE CAUSE TO BELIEVE WERE UNLAWFUL.  FURTHERMORE, THE
PERSONAL  LIABILITY  OF  THE  DIRECTORS  IS LIMITED AS PROVIDED IN THE COMPANY'S
ARTICLES  OF  INCORPORATION.

ITEM  7.     EXEMPTION  FROM  REGISTRATION  CLAIMED.

    THE  SHARES  WERE  ISSUED  FOR CONSULTING RENDERED AND TO BE RENDERED. THESE
SALES  WERE MADE IN RELIANCE OF THE EXEMPTION FROM THE REGISTRATION REQUIREMENTS
OF  THE  SECURITIES  ACT  OF 1933, AS AMENDED, CONTAINED IN SECTION 4(2) THEREOF
COVERING  TRANSACTIONS  NOT  INVOLVING  ANY PUBLIC OFFERING OR NOT INVOLVING ANY
"OFFER"  OR  "SALE".

ITEM  8.     EXHIBITS

5        OPINION OF CUTLER LAW GROUP

23.1     CONSENT OF SF PARTNERS

23.2     CONSENT OF CUTLER LAW GROUP (INCLUDED IN EXHIBIT 5).
ITEM  9.     UNDERTAKINGS.

     (A)     THE  UNDERSIGNED  REGISTRANT  HEREBY  UNDERTAKES:

(1)     TO  FILE,  DURING  ANY PERIOD IN WHICH OFFERS OR SALES ARE BEING MADE, A
POST-EFFECTIVE  AMENDMENT TO THIS REGISTRATION STATEMENT TO INCLUDE ANY MATERIAL
INFORMATION WITH RESPECT TO THE PLAN OF DISTRIBUTION NOT PREVIOUSLY DISCLOSED IN
THE  REGISTRATION  STATEMENT  OR  ANY MATERIAL CHANGE TO SUCH INFORMATION IN THE
REGISTRATION  STATEMENT.

(2)     THAT,  FOR THE PURPOSE OF DETERMINING ANY LIABILITY UNDER THE SECURITIES
ACT  OF  1933,  EACH  SUCH  POST-EFFECTIVE AMENDMENT SHALL BE DEEMED TO BE A NEW
REGISTRATION  STATEMENT  RELATING  TO  THE  SECURITIES  OFFERED THEREIN, AND THE
OFFERING  OF SUCH SECURITIES AT THAT TIME SHALL BE DEEMED TO BE THE INITIAL BONA
FIDE  OFFERING  THEREOF.

(3)     TO  REMOVE  FROM REGISTRATION BY MEANS OF A POST-EFFECTIVE AMENDMENT ANY
OF THE SECURITIES BEING REGISTERED WHICH REMAIN UNSOLD AT THE TERMINATION OF THE
OFFERING.

(B)     THE  UNDERSIGNED  REGISTRANT  HEREBY  UNDERTAKES  THAT,  FOR PURPOSES OF
DETERMINING  ANY  LIABILITY UNDER THE SECURITIES ACT OF 1933, EACH FILING OF THE
REGISTRANT'S  ANNUAL  REPORT  PURSUANT  TO SECTION 13(A) OR SECTION 15(D) OF THE
SECURITIES  EXCHANGE  ACT  OF  1934  (AND,  WHERE  APPLICABLE, EACH FILING OF AN
EMPLOYEE  BENEFIT  PLAN'S  ANNUAL  REPORT  PURSUANT  TO  SECTION  15(D)  OF  THE
SECURITIES  EXCHANGE  ACT  OF  1934)  THAT  IS  INCORPORATED BY REFERENCE IN THE
REGISTRATION  STATEMENT  SHALL  BE  DEEMED  TO  BE  A NEW REGISTRATION STATEMENT
RELATING  TO THE SECURITIES OFFERED THEREIN, AND THE OFFERING OF SUCH SECURITIES
AT  THAT  TIME  SHALL  BE  DEEMED  TO BE THE INITIAL BONA FIDE OFFERING THEREOF.

(C)     INSOFAR  AS INDEMNIFICATION FOR LIABILITIES ARISING UNDER THE SECURITIES
ACT  OF  1933 MAY BE PERMITTED TO DIRECTORS, OFFICERS AND CONTROLLING PERSONS OF
THE  REGISTRANT  PURSUANT  TO  THE  FOREGOING  PROVISIONS,  OR  OTHERWISE,  THE
REGISTRANT  HAS  BEEN ADVISED THAT IN THE OPINION OF THE SECURITIES AND EXCHANGE
COMMISSION SUCH INDEMNIFICATION IS AGAINST PUBLIC POLICY AS EXPRESSED IN THE ACT
AND  IS, THEREFORE, UNENFORCEABLE. IN THE EVENT THAT A CLAIM FOR INDEMNIFICATION
AGAINST  SUCH  LIABILITIES (OTHER THAN THE PAYMENT BY THE REGISTRANT OF EXPENSES
INCURRED  OR PAID BY A DIRECTOR, OFFICER OR CONTROLLING PERSON OF THE REGISTRANT
IN THE SUCCESSFUL DEFENSE OF ANY ACTION, SUIT OR PROCEEDING) IS ASSERTED BY SUCH
DIRECTOR,  OFFICER OR CONTROLLING PERSON IN CONNECTION WITH THE SECURITIES BEING
REGISTERED, THE REGISTRANT WILL, UNLESS IN THE OPINION OF ITS COUNSEL THE MATTER
HAS  BEEN  SETTLED  BY  CONTROLLING  PRECEDENT, SUBMIT TO A COURT OF APPROPRIATE
JURISDICTION  THE  QUESTION WHETHER SUCH INDEMNIFICATION BY IT IS AGAINST PUBLIC
POLICY  AS  EXPRESSED  IN  THE  SECURITIES ACT AND WILL BE GOVERNED BY THE FINAL
ADJUDICATION  OF  SUCH  ISSUE.

                                      II-2
SIGNATURES

     PURSUANT  TO THE REQUIREMENTS OF THE SECURITIES ACT OF 1933, THE REGISTRANT
CERTIFIES  THAT  IT  HAS  REASONABLE GROUNDS TO BELIEVE THAT IS MEETS ALL OF THE
REQUIREMENTS  FOR  FILING  ON  FORM  S-8  AND  HAS DULY CAUSED THIS REGISTRATION
STATEMENT  TO  BE  SIGNED  ON  ITS  BEHALF  BY THE UNDERSIGNED,  THEREUNTO  DULY
AUTHORIZED, IN YONGIN CITY,  REPUBLIC OF KOREA,  ON OCTOBER 3, 2006.

                                          SORELL, INC.

                                                  /S/  BON KWAN KOO
                                              -----------------------------
                                              BY:     BON KWAN KOO
                                              ITS:    CHIEF  EXECUTIVE  OFFICER

                                                  /S/  SEUNG NAM YANG
                                              -----------------------------
                                              BY:     SEUNG NAM YANG
                                              ITS:    CHIEF  FINANCIAL OFFICER

     PURSUANT  TO  THE  REQUIREMENTS  OF  THE  SECURITIES  ACT  OF  1933,  THIS
REGISTRATION  STATEMENT  HAS  BEEN  SIGNED  BY  THE  FOLLOWING  PERSONS  IN  THE
CAPACITIES  AND  ON  THE  DATES  INDICATED.

   /S/   BON KWAN KOO             CHIEF  EXECUTIVE  OFFICER  AND DIRECTOR
-----------------------------
BON KWAN KOO
OCTOBER 3, 2006

   /S/   SEUNG NAM YANG           CHIEF FINANCIAL OFFICER AND DIRECTOR
------------------------
SEUNG NAM YANG
OCTOBER 3, 2006

   /S/   HO YU                    DIRECTOR
------------------------
HO YU
OCTOBER 3, 2006

                                      II-3