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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-06-013135.txt : 20060331
<SEC-HEADER>0001144204-06-013135.hdr.sgml : 20060331
<ACCEPTANCE-DATETIME>20060331161919
ACCESSION NUMBER:		0001144204-06-013135
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051231
FILED AS OF DATE:		20060331
DATE AS OF CHANGE:		20060331

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNIVERSAL PROPERTY DEVELOPMENT & ACQUISITION CORP
		CENTRAL INDEX KEY:			0000923771
		STANDARD INDUSTRIAL CLASSIFICATION:	GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES) [3944]
		IRS NUMBER:				330563989
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2250 WARRENSVILLE CENTER ROAD
		CITY:			UNIVERSITY HEIGHTS
		STATE:			OH
		ZIP:			44118
		BUSINESS PHONE:		8883709654

	MAIL ADDRESS:	
		STREET 1:		2250 WARRENSVILLE CENTER ROAD
		CITY:			UNIVERSITY HEIGHTS
		STATE:			OH
		ZIP:			44118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROCOREGROUP INC
		DATE OF NAME CHANGE:	20031215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CALL-SOLUTIONS INC
		DATE OF NAME CHANGE:	20010110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BAOA INC
		DATE OF NAME CHANGE:	19940525

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Abdallah Kamal
		CENTRAL INDEX KEY:			0001320444

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25416
		FILM NUMBER:		06729141

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		5614365726

	MAIL ADDRESS:	
		STREET 1:		228 RIVER PARK DRIVE
		CITY:			JUPITER
		STATE:			FL
		ZIP:			33477
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>v039215_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2005-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000923771</issuerCik>
        <issuerName>UNIVERSAL PROPERTY DEVELOPMENT &amp; ACQUISITION CORP</issuerName>
        <issuerTradingSymbol>UPDA.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001320444</rptOwnerCik>
            <rptOwnerName>Abdallah Kamal</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>14255 U.S. HIGHWAY 1</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 209</rptOwnerStreet2>
            <rptOwnerCity>JUNO BEACH</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33408</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>CEO, President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-03-17</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>20000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-08-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>440000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-09-30</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1600000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2060000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Class A Preferred Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-08-04</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>80000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>1000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>80000000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>80000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">On August 4, 2005, Mr. Abdallah purchased 8,000 shares of the Issuer's Class A Preferred Stock directly from the Issuer at
 a price of $1,000 per share. Consideration for the shares of Class A Preferred Stock was paid by the assignment to the
 issuer of marketable securities with a fair value in excess of $80,000.</footnote>
        <footnote id="F2">Mr. Abdallah's shares of Class A Preferred Stock are convertible to shares of the Issuer's common stock. Each share of Class
 A Preferred Stock is convertible into 1,000 shares of common stock. One-third of Mr. Abdallah's Class A Preferred shares
 were convertible on the date of issuance, one-third became convertible on March 4, 2006 and the final one-third become
 convertible on August 4, 2006.</footnote>
        <footnote id="F3">N/A</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Kamal Abdallah</signatureName>
        <signatureDate>2006-03-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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