WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                                                  SEC FILE NUMBER: 033-02249-FW
                                                  CUSIP NUMBER: ___________

(CHECK ONE):  |_| Form 10-K  |_| Form 20-F  |_| Form 11-K  |X| Form 10-Q
              |_| Form 10-D  |_| Form N-SAR |_| Form N-CSR

      For Period Ended: October 31, 2006

      |_| Transition Report on Form 10-K
      |_| Transition Report on Form 20-F
      |_| Transition Report on Form 11-K
      |_| Transition Report on Form 10-Q
      |_| Transition Report on Form N-SAR

      For the Transition Period Ended: __________________


Nothing  in this  from  shall be  construed  to imply  that the  Commission  has
verified any information contained herein.


If the notification  relates to a portion of the filing checked above,  identify
the Item(s) to which the notification relates:


Full Name of Registrant

Former Name if Applicable

3651 Baker Highway
 Address of Principal Executive Office (Street and Number)

Huntsville, Tennessee 37756
City, State and Zip Code

                       PART II -- RULES 12b-25 (b) AND (c)

If the subject report could not be filed without  unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

|X|   (a)   The reasons described in reasonable detail in Part III of this form
            could not be eliminated without unreasonable effort or expense;
|X|   (b)   The subject annual report, semi-annual report, transition report on
            Form 10-K, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof,
            will be filed on or before the fifteenth calendar day following the
            prescribed due date; or the subject quarterly report of transition
            report on Form 10-Q, or portion thereof will be filed on or before
            the fifth calendar day following the prescribed due date; and
|_|   (c)   The accountant's statement or other exhibit required by Rule
            12b-25(c) has been attached if applicable.

                              PART III -- NARRATIVE

State below in reasonable  detail the reasons why Forms 10-K,  20-F,  11-K, 10-Q
10-D, N-SAR,  N-CSR, or the transition  report or portion thereof,  could not be
filed within the prescribed time period.

Miller  Petroleum,  Inc. is unable to file its Form 10-QSB for the period  ended
January 31, 2006 (the "Form 10-QSB")  within the prescribed  time period without
unreasonable effort or expense because it requires additional time to review and
complete its Form 10-QSB due to its limited  financial  resources  and available
administrative personnel.

                          PART IV -- OTHER INFORMATION

(1)   Name and telephone number of person to contact in regard to this

             Lyle H. Cooper                  (865)                691-8132
      -----------------------------      ---------------      ----------------
                 (Name)                    (Area Code)        (Telephone Number)

(2)   Have all other periodic reports required under Section 13 or 15(d) of the
      Securities Exchange Act of 1934 or Section 30 of the Investment Company
      Act of 1940 during the preceding 12 months or for such shorter period that
      the registrant was required to file such report(s) been filed? If answer
      is no, identify report(s). |X| Yes |_| No

(3)   Is it anticipated that any significant change in results of operations
      from the corresponding period for the last fiscal year will be reflected
      by the earnings statements to be included in the subject report or portion
      thereof? |X| Yes |_| No

      If so, attach an explanation of the anticipated change, both narratively
and quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.

See Attachment.

                             MILLER PETROLEUM, INC.
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date:        12-15-2006                   By:  /s/  Lyle H. Cooper
             ----------                        ---------------------------
                                               Lyle H. Cooper
                                               Chief Financial Officer

Attachment to Form 12b-25
Part IV - Other Information, Item (3)

The Company expects the results of operations for the three and six months ended
October 31, 2006 will not be  comparable  to the results of  operations  for the
three and six months ended October 31, 2005 for the following reasons:

During the three and six months  ended  October  31,  2005 we were  engaged in a
drilling  program,  creating revenue for those periods;  while,  during the same
periods in 2006,  all  drilling  was done  through the Wind Mill Oil & Gas,  LLC
Joint Venture,  which is not reflected on our books as revenue.  Also during the
three and six months ended  October 31,  2005,  we were  carrying  approximately
$4,500,000 of debt. Most of the debt was paid off in December 2005 from the sale
of  $4,350,000 of stock to Wind City Oil & Gas, LLC. This resulted a decrease in
interest expense and loan cost for 2006.