WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                                             Commission File Number 033-02249-FW

(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, 2007

                  |_|  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)

          (a)  The reasons  described in  reasonable  detail in Part III of this
               form  could  not be  eliminated  without  unreasonable  effort or

          (b)  The subject annual report,  semi-annual report, transition report
               on Form 10-K,  Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or
               portion  thereof,  will  be  filed  on or  before  the  fifteenth
               calendar day  following the  prescribed  due date; or the subject
|X|            quarterly  report or  transition  report on Form 10-Q, or subject
               distribution  report on Form  10-D,  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
October 31, 2007 (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  and  accompanying  financial  statements  due to its
limited financial resources and available 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:    December 17, 2007                            By:  /s/ Lyle H. Cooper
                                                      Lyle H. Cooper
                                                      Chief Financial Officer

                            Attachment to Form 12b-25

Part IV - Other Information, Item (3)

For the three months ended October 31, 2007 total revenue  decreased by $107,136
as compared to the same period in 2006.  The loss from  operations  decreased by
$33,976 for the same period.

For the six months ended October 31, 2007 total revenue decreased by $429,949 as
compared  to the same  period in 2006.  The loss from  operations  increased  by
$339,998 for the same period.

The primary reason for the changes is the  termination in 2006 of all activities
in the Wind Mill Oil & Gas, LLC joint venture.