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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HNHpyCYeRVp3VQ6Cq7gLkP+cKDoyyyDpEOd2nkrsNpwXGeqtSmvHPMA8df1vzO/W
 GIsNYRVBGLN8OrQLxBFEfw==

<SEC-DOCUMENT>0000950138-07-000624.txt : 20070806
<SEC-HEADER>0000950138-07-000624.hdr.sgml : 20070806
<ACCEPTANCE-DATETIME>20070806155457
ACCESSION NUMBER:		0000950138-07-000624
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070712
FILED AS OF DATE:		20070806
DATE AS OF CHANGE:		20070806

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			China Water & Drinks Inc..
		CENTRAL INDEX KEY:			0001344133
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				202304161
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		9101 WEST SAHARA SUITE 105-195
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89117-5772
		BUSINESS PHONE:		702-528-2499

	MAIL ADDRESS:	
		STREET 1:		9101 WEST SAHARA SUITE 105-195
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89117-5772

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UGODS, INC.
		DATE OF NAME CHANGE:	20051214

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Alexander Long
		DATE OF NAME CHANGE:	20051110

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KITT BARRY M
		CENTRAL INDEX KEY:			0001165244

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-131131
		FILM NUMBER:		071027885

	BUSINESS ADDRESS:	
		STREET 1:		4965 PRESTON PARK BLVD.
		STREET 2:		SUITE 240
		CITY:			PLANO
		STATE:			TX
		ZIP:			75093
		BUSINESS PHONE:		9729852121
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>aug6_kitt-chinawater3ex.xml
<DESCRIPTION>PINNACLE FUND\2007\AUG 6 KITT-CHINA WATER-3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-07-12</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001344133</issuerCik>
        <issuerName>China Water &amp; Drinks Inc..</issuerName>
        <issuerTradingSymbol>CWDK.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001165244</rptOwnerCik>
            <rptOwnerName>KITT BARRY M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O THE PINNACLE CHINA FUND, L.P.</rptOwnerStreet1>
            <rptOwnerStreet2>4965 PRESTON PARK BLVD., SUITE 240</rptOwnerStreet2>
            <rptOwnerCity>PLANO</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75093</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, par value $0.001 per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>17910448</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By The Pinnacle Fund, L.P. and Pinnacle China Fund, L.P.</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person notes that the Issuer has not yet filed its Form 8-A with the Securities and Exchange Commission
 registering its Common Stock as a class of equity securities pursuant to Section 12 of the Securities Exchange Act of 1934,
 as amended.  Nonetheless, the Reporting Person has chosen to file this Form 3 at this time and the Date of Event used herein
 is the date that the Series A Convertible Preferred Stock, par value $0.001 per share, of the Issuer automatically converted
 into shares of Common Stock.</footnote>
        <footnote id="F2">Barry M. Kitt exercises investment discretion and control over the shares of common stock of the issuer held by The Pinnacle
 Fund, L.P., a Texas limited partnership (&quot;Pinnacle&quot;) and Pinnacle China Fund, L.P., a Texas limited partnership (&quot;Pinnacle
 China&quot;).  Mr. Kitt may be deemed to be the beneficial owner of the shares of common stock beneficially owned by Pinnacle and
 Pinnacle China.  Mr. Kitt hereby disclaims beneficial ownership of the shares of common stock reported herein to the extent
 of his direct or indirect pecuniary interest therein, and this Form 3 shall not be deemed to be an admission that Mr. Kitt
 is the beneficial owner of the shares of common stock reported herein for purposes of Section 16 of the Securities Exchange
 Act of 1934, as amended or for any other purpose.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Barry M. Kitt</signatureName>
        <signatureDate>2007-08-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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