Statement to Certificateholder

Distribution Information

Deal Information

1. Distribution Summary

Deal Name:

Residential Accredit Loans Inc, 2007-QS1

2. Factor Summary

Asset Type:

Mortgage Asset-Backed Pass-Through Certificates

3. Components Information

(Not Applicable)

Closing Date:

01/30/2007

4. Interest Summary

First Distribution Date:

02/25/2007

5. Other Income Detail

(Not Applicable)

Determination Date:

05/23/2007

6. Interest Shortfalls, Compensation and Expenses

Distribution Date:

05/25/2007

Record Date:

7. Prepayment Interest and Basis Risk/Net WAC Shortfall Amounts

(Not Applicable)

Book-Entry:

05/24/2007

8. Collateral Summary

Definitive:

04/30/2007

Fixed BE:

04/30/2007

9. Repurchase Information

10. Loan Status Report (Delinquencies)

Trustee:

Deutsche Bank Trust Company Americas

11. Deal Delinquencies (30 Day Buckets)

Main Telephone:

714-247-6000

12. Loss Mitigation and Servicing Modifications

GMAC-RFC

13. Losses and Recoveries

Bond Administrator:

Rona Hsu

14. Credit Enhancement Report

Telephone:

818-260-1508

15. Distribution Percentages

Pool(s) :

40464,40465

16. Overcollateralization Summary

(Not Applicable)

17. Excess Cash Flow, Overcollateralization
Provisions and Derivative Amounts

(Not Applicable)

18. Performance Tests

19. Lender Paid Mortgage Insurance

(Not Applicable)

20. Comments

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 1 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



	1. Distribution Summary

		Class	CUSIP		Original Face Value			Beginning Notional / Principal Balance		Pass - Through Rate				Principal Distribution			Interest Distribution		Total Distribution (3) + (4) = (5)			Principal Loss			Interest Loss		Deferred Interest			Ending Notional/ Principal Balance (1)-(3)-(6)+(8)=(9)





								(1)		(2)		(3)				(4)				(5)		(6)		(7)				(8)			(9)

I-A-1			74922KAA3	147,627,000.00			141,599,020.17				6.00000000		2,410,230.00		707,995.10			3,118,225.10			0.00		0.00			0.00			139,188,790.17

						1			1																							1
I-A-2			74922KAB1	166,706,000.00			166,705,700.00				0.12999997		0.00		18,059.78			18,059.78			0.00		0.00			0.00			163,438,434.37



I-A-3			74922KAC9	7,030,000.00			7,030,000.00				6.00000000		0.00		35,150.00			35,150.00			0.00		0.00			0.00			7,030,000.00


I-A-4			74922KAD7	63,255,000.00			63,255,000.00				6.00000000		0.00		316,275.00			316,275.00			0.00		0.00			0.00			63,255,000.00


I-A-5			74922KAE5	166,706,000.00			166,705,700.00				5.87000003		3,267,265.63		815,468.72			4,082,734.35			0.00		0.00			0.00			163,438,434.37


I-A-6			74922KAF2	17,086,000.00			17,086,000.00				6.00000000		0.00		85,430.00			85,430.00			0.00		0.00			0.00			17,086,000.00

						1			1																							1
II-A-1			74922KAG0	400,296,500.00			387,471,060.96				1.32000001		0.00		426,218.17			426,218.17			0.00		0.00			0.00			382,747,393.62



II-A-2			74922KAH8	400,296,500.00			387,471,060.96				5.68000000		4,723,667.34		1,834,029.69			6,557,697.03			0.00		0.00			0.00			382,747,393.62


II-A-3			74922KAJ4	31,730,000.00			31,730,000.00				6.00000000		0.00		158,650.00			158,650.00			0.00		0.00			0.00			31,730,000.00


II-A-4			74922KAK1	100,000,000.00			96,699,174.77				5.87000000		1,369,387.68		473,020.13			1,842,407.81			0.00		0.00			0.00			95,329,787.09


II-A-5			74922KAL9	16,012,000.00			16,012,000.00				6.00000000		0.00		80,060.00			80,060.00			0.00		0.00			0.00			16,012,000.00


II-A-6			74922KAM7	113,238,400.00			109,134,259.51				5.75000000		1,511,573.55		522,934.99			2,034,508.54			0.00		0.00			0.00			107,622,685.96


II-A-7			74922KAN5	2,558,600.00			2,558,600.00				6.00000000		0.00		12,793.00			12,793.00			0.00		0.00			0.00			2,558,600.00


II-A-8			74922KAP0	28,309,600.00			27,283,564.88				5.62000005		377,893.39		127,778.03			505,671.42			0.00		0.00			0.00			26,905,671.49

						1			1																							1
II-A-9			74922KAQ8	28,309,600.00			27,283,564.88				1.38000002		0.00		31,376.10			31,376.10			0.00		0.00			0.00			26,905,671.49



II-A-10			74922KAR6	88,250,000.00			83,855,561.81				6.00000000		1,464,812.73		419,277.81			1,884,090.54			0.00		0.00			0.00			82,390,749.08

						1			1																							1
II-A-11			74922KAS4	100,000,000.00			96,699,174.77				0.12999995		0.00		10,475.74			10,475.74			0.00		0.00			0.00			95,329,787.09



II-A-12			74922KAT2	3,891,900.00			3,891,900.00				6.00000000		0.00		19,459.50			19,459.50			0.00		0.00			0.00			3,891,900.00


II-A-13			74922KAU9	16,306,000.00			16,306,000.00				6.00000000		0.00		81,530.00			81,530.00			0.00		0.00			0.00			16,306,000.00


I-A-P			74922KAV7	1,462,542.26			1,460,560.85				0.00000000		3,701.41		0.00			3,701.41			0.00		0.00			0.00			1,456,859.44

						1			1																							1
I-A-V			74922KAW5	430,044,970.39			423,973,700.48				0.43815298		0.00		154,804.45			154,804.45			0.00		0.00			0.00			418,278,905.78



II-A-P			74922KAX3	12,521,309.54			12,363,869.23				0.00000000		60,759.65		0.00			60,759.65			0.00		0.00			0.00			12,303,109.58

						1			1																							1
II-A-V			74922KAY1	867,322,306.16			841,402,432.31				0.19920576		0.00		139,676.84			139,676.84			0.00		0.00			0.00			831,867,688.73

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 2 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



R-I			74922KAZ8	100.00		0.00	6.00000000		0.00		0.00		0.00	0.00	0.00	0.00	0.00


R-II			74922KBA2	100.00		0.00	6.00000000		0.00		0.00		0.00	0.00	0.00	0.00	0.00


R-III			74922KBB0	100.00		0.00	6.50000000		0.00		0.00		0.00	0.00	0.00	0.00	0.00


I-M-1			74922KBC8	13,331,700.00		13,311,458.75	6.00000000		6,744.49		66,557.29		73,301.78	0.00	0.00	0.00	13,304,714.26


I-M-2			74922KBD6	4,515,500.00		4,508,644.21	6.00000000		2,284.39		22,543.22		24,827.61	0.00	0.00	0.00	4,506,359.82


I-M-3			74922KBE4	3,440,400.00		3,435,176.51	6.00000000		1,740.49		17,175.88		18,916.37	0.00	0.00	0.00	3,433,436.02


II-M-1			74922KBF1	26,887,200.00		26,831,917.92	6.50000000		13,218.07		145,339.56		158,557.63	0.00	0.00	0.00	26,818,699.85


II-M-2			74922KBG9	9,106,900.00		9,088,175.54	6.50000000		4,477.06		49,227.62		53,704.68	0.00	0.00	0.00	9,083,698.48


II-M-3			74922KBH7	6,938,600.00		6,924,333.72	6.50000000		3,411.09		37,506.81		40,917.90	0.00	0.00	0.00	6,920,922.63


I-B-1			74922KBJ3	2,150,200.00		2,146,935.40	6.00000000		1,087.79		10,734.68		11,822.47	0.00	0.00	0.00	2,145,847.61


I-B-2			74922KBK0	1,720,200.00		1,717,588.26	6.00000000		870.25		8,587.94		9,458.19	0.00	0.00	0.00	1,716,718.01


I-B-3			74922KBL8	1,720,228.13		1,717,616.34	6.00000000		870.26		8,588.08		9,458.34	0.00	0.00	0.00	1,716,746.08


II-B-1			74922KBM6	4,336,600.00		4,327,683.63	6.50000000		2,131.93		23,441.62		25,573.55	0.00	0.00	0.00	4,325,551.70


II-B-2			74922KBN4	3,469,300.00		3,462,166.86	6.50000000		1,705.55		18,753.40		20,458.95	0.00	0.00	0.00	3,460,461.31


II-B-3			74922KBP9	3,469,296.62		3,462,163.49	6.50000000		1,705.55		18,753.39		20,458.94	0.00	0.00	0.00	3,460,457.94


		Deal Totals			1,297,367,276.55	1,265,376,132.81		15,229,538.30		6,897,672.54		22,127,210.84		0.00	0.00	0.00	1,250,146,594.51

	1.Notional Balance

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 3 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



2. Factor Summary
Amount /Original Amount per $1000 unit)

	Class	CUSIP		Beginning Notional/ Principal Balance Factor	Principal Distribution Factor	Interest Distribution Factor	Total Distribution Factor		Deferred Interest Factor	Interest Shortfall Factor	Ending Notional/ Principal Balance Factor




	I-A-1	74922KAA3	959.16749761		16.32648499	4.79583748		21.12232247	0.00000000	0.00000000	942.84101262

	I-A-2	74922KAB1	999.99820042		0.00000000	0.10833311		0.10833311	0.00000000	0.00000000	980.39923200

	I-A-3	74922KAC9	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	I-A-4	74922KAD7	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	I-A-5	74922KAE5	999.99820042		19.59896842	4.89165789		24.49062631	0.00000000	0.00000000	980.39923200

	I-A-6	74922KAF2	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	II-A-1	74922KAG0	967.96015194		0.00000000	1.06475617		1.06475617	0.00000000	0.00000000	956.15973065

	II-A-2	74922KAH8	967.96015194		11.80042129	4.58167806		16.38209934	0.00000000	0.00000000	956.15973065

	II-A-3	74922KAJ4	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	II-A-4	74922KAK1	966.99174770		13.69387680	4.73020130		18.42407810	0.00000000	0.00000000	953.29787090

	II-A-5	74922KAL9	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	II-A-6	74922KAM7	963.75663653		13.34859509	4.61800052		17.96659561	0.00000000	0.00000000	950.40804144

	II-A-7	74922KAN5	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	II-A-8	74922KAP0	963.75663662		13.34859518	4.51359362		17.86218880	0.00000000	0.00000000	950.40804144

	II-A-9	74922KAQ8	963.75663662		0.00000000	1.10832015		1.10832015	0.00000000	0.00000000	950.40804144

	II-A-10	74922KAR6	950.20466640		16.59844453	4.75102334		21.34946788	0.00000000	0.00000000	933.60622187

	II-A-11	74922KAS4	966.99174770		0.00000000	0.10475740		0.10475740	0.00000000	0.00000000	953.29787090

	II-A-12	74922KAT2	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	II-A-13	74922KAU9	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	I-A-P	74922KAV7	998.64522889		2.53080550	0.00000000		2.53080550	0.00000000	0.00000000	996.11442339

	I-A-V	74922KAW5	985.88224412		0.00000000	0.35997270		0.35997270	0.00000000	0.00000000	972.63992043

	II-A-P	74922KAX3	987.42621053		4.85249964	0.00000000		4.85249964	0.00000000	0.00000000	982.57371090

	II-A-V	74922KAY1	970.11506142		0.00000000	0.16104375		0.16104375	0.00000000	0.00000000	959.12175073

	R-I	74922KAZ8	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	R-II	74922KBA2	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	R-III	74922KBB0	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	I-M-1	74922KBC8	998.48172026		0.50589872	4.99240832		5.49830704	0.00000000	0.00000000	997.97582154

	I-M-2	74922KBD6	998.48172074		0.50589968	4.99240837		5.49830805	0.00000000	0.00000000	997.97582106

	I-M-3	74922KBE4	998.48172015		0.50589757	4.99240786		5.49830543	0.00000000	0.00000000	997.97582258

	II-M-1	74922KBF1	997.94392573		0.49161199	5.40552977		5.89714176	0.00000000	0.00000000	997.45231374

	II-M-2	74922KBG9	997.94392603		0.49161185	5.40552987		5.89714173	0.00000000	0.00000000	997.45231418

	II-M-3	74922KBH7	997.94392529		0.49161070	5.40552993		5.89714063	0.00000000	0.00000000	997.45231459

	I-B-1	74922KBJ3	998.48172263		0.50590178	4.99241001		5.49831178	0.00000000	0.00000000	997.97582085

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 4 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007


I-B-2	74922KBK0	998.48172306	0.50590048	4.99240786	5.49830834	0.00000000	0.00000000	997.97582258
I-B-2	74922KBK0
I-B-3	74922KBL8	998.48171882	0.50589802	4.99240761	5.49830562	0.00000000	0.00000000	997.97582080
I-B-3	74922KBL8
II-B-1	74922KBM6	997.94392612	0.49161325	5.40552968	5.89714292	0.00000000	0.00000000	997.45231287
II-B-1	74922KBM6
II-B-2	74922KBN4	997.94392529	0.49161214	5.40552849	5.89714063	0.00000000	0.00000000	997.45231315
II-B-2	74922KBN4
II-B-3	74922KBP9	997.94392617	0.49161262	5.40553088	5.89714350	0.00000000	0.00000000	997.45231355
II-B-3	74922KBP9



	Deal Factor :			96.36026876%


	Group I Factor :			97.26399204%


	Group II Factor :			95.91217507%

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 5 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



4. Interest Summary
The following section only reports information for classes that have accrued interest for this distribution.

Class		Accrual Period			Accrual Methodology	Beginning Notional/Principal Balance			Pass- Through Rate	Optimal Interest		Interest Loss			Deferred Interest		Interest Shortfall Amount		Other Income		Interest Distribution (1)-(2)-(3)- (4)+(5)=(6)		Accrued Certificate Interest Remaining Unpaid






		Start		End							(1)		(2)			(3)		(4)		(5)		(6)
I-A-1	04/01/2007		04/30/2007		30/360		141,599,020.17		6.00000000	707,995.10		0.00		0.00			0.00		0.00		707,995.10		0.00

I-A-2	04/25/2007		05/24/2007		30/360		166,705,700.00	1	0.12999997	18,059.78		0.00		0.00			0.00		0.00		18,059.78		0.00


I-A-3	04/01/2007		04/30/2007		30/360		7,030,000.00		6.00000000	35,150.00		0.00		0.00			0.00		0.00		35,150.00		0.00

I-A-4	04/01/2007		04/30/2007		30/360		63,255,000.00		6.00000000	316,275.00		0.00		0.00			0.00		0.00		316,275.00		0.00

I-A-5	04/25/2007		05/24/2007		30/360		166,705,700.00		5.87000003	815,468.72		0.00		0.00			0.00		0.00		815,468.72		0.00

I-A-6	04/01/2007		04/30/2007		30/360		17,086,000.00		6.00000000	85,430.00		0.00		0.00			0.00		0.00		85,430.00		0.00

II-A-1	04/25/2007		05/24/2007		30/360		387,471,060.96	1	1.32000001	426,218.17		0.00		0.00			0.00		0.00		426,218.17		0.00


II-A-2	04/25/2007		05/24/2007		30/360		387,471,060.96		5.68000000	1,834,029.69		0.00		0.00			0.00		0.00		1,834,029.69		0.00

II-A-3	04/01/2007		04/30/2007		30/360		31,730,000.00		6.00000000	158,650.00		0.00		0.00			0.00		0.00		158,650.00		0.00

II-A-4	04/25/2007		05/24/2007		30/360		96,699,174.77		5.87000000	473,020.13		0.00		0.00			0.00		0.00		473,020.13		0.00

II-A-5	04/01/2007		04/30/2007		30/360		16,012,000.00		6.00000000	80,060.00		0.00		0.00			0.00		0.00		80,060.00		0.00

II-A-6	04/01/2007		04/30/2007		30/360		109,134,259.51		5.75000000	522,934.99		0.00		0.00			0.00		0.00		522,934.99		0.00

II-A-7	04/01/2007		04/30/2007		30/360		2,558,600.00		6.00000000	12,793.00		0.00		0.00			0.00		0.00		12,793.00		0.00

II-A-8	04/25/2007		05/24/2007		30/360		27,283,564.88		5.62000005	127,778.03		0.00		0.00			0.00		0.00		127,778.03		0.00

II-A-9	04/25/2007		05/24/2007		30/360		27,283,564.88	1	1.38000002	31,376.10		0.00		0.00			0.00		0.00		31,376.10		0.00


II-A-10	04/01/2007		04/30/2007		30/360		83,855,561.81		6.00000000	419,277.81		0.00		0.00			0.00		0.00		419,277.81		0.00

II-A-11	04/25/2007		05/24/2007		30/360		96,699,174.77	1	0.12999995	10,475.74		0.00		0.00			0.00		0.00		10,475.74		0.00


II-A-12	04/01/2007		04/30/2007		30/360		3,891,900.00		6.00000000	19,459.50		0.00		0.00			0.00		0.00		19,459.50		0.00

II-A-13	04/01/2007		04/30/2007		30/360		16,306,000.00		6.00000000	81,530.00		0.00		0.00			0.00		0.00		81,530.00		0.00

I-A-V	04/01/2007		04/30/2007		30/360		423,973,700.48	1	0.43815298	154,804.45		0.00		0.00			0.00		0.00		154,804.45		0.00


II-A-V	04/01/2007		04/30/2007		30/360		841,402,432.31	1	0.19920576	139,676.84		0.00		0.00			0.00		0.00		139,676.84		0.00


I-M-1	04/01/2007		04/30/2007		30/360		13,311,458.75		6.00000000	66,557.29		0.00		0.00			0.00		0.00		66,557.29		0.00

I-M-2	04/01/2007		04/30/2007		30/360		4,508,644.21		6.00000000	22,543.22		0.00		0.00			0.00		0.00		22,543.22		0.00

I-M-3	04/01/2007		04/30/2007		30/360		3,435,176.51		6.00000000	17,175.88		0.00		0.00			0.00		0.00		17,175.88		0.00

II-M-1	04/01/2007		04/30/2007		30/360		26,831,917.92		6.50000000	145,339.56		0.00		0.00			0.00		0.00		145,339.56		0.00

II-M-2	04/01/2007		04/30/2007		30/360		9,088,175.54		6.50000000	49,227.62		0.00		0.00			0.00		0.00		49,227.62		0.00

II-M-3	04/01/2007		04/30/2007		30/360		6,924,333.72		6.50000000	37,506.81		0.00		0.00			0.00		0.00		37,506.81		0.00

I-B-1	04/01/2007		04/30/2007		30/360		2,146,935.40		6.00000000	10,734.68		0.00		0.00			0.00		0.00		10,734.68		0.00

I-B-2	04/01/2007		04/30/2007		30/360		1,717,588.26		6.00000000	8,587.94		0.00		0.00			0.00		0.00		8,587.94		0.00

I-B-3	04/01/2007		04/30/2007		30/360		1,717,616.34		6.00000000	8,588.08		0.00		0.00			0.00		0.00		8,588.08		0.00

II-B-1	04/01/2007		04/30/2007		30/360		4,327,683.63		6.50000000	23,441.62		0.00		0.00			0.00		0.00		23,441.62		0.00

II-B-2	04/01/2007		04/30/2007		30/360		3,462,166.86		6.50000000	18,753.40		0.00		0.00			0.00		0.00		18,753.40		0.00

II-B-3	04/01/2007		04/30/2007		30/360		3,462,163.49		6.50000000	18,753.39		0.00		0.00			0.00		0.00		18,753.39		0.00

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 6 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007

Deal Totals

1,251,551,702.73

6,897,672.54

0.00

6,897,672.54

0.00

1.Notional Balance



	Current Index Rates

Index Type		Rate		Classes


BTLIB TEL 25 -2BD		5.32000000	I-A-2, I-A-5, II-A-1, II-A-4, II-A-9, II-A-11, II-A-8, II-A-2


6. Interest Shortfalls, Compensation and Expenses

			Current Prepayment Interest Shortfall Amount		Compensating Interest			Net Prepayment Interest Shortfall Amount (1) - (2)=(3)		Civil Relief Act	Civil Relief Act	Compensation				Advances			Allowable Expenses per	Non - Recoverable Advances





			(1)			(2)			(3)			Subservicer		Master		Subservicer		Master



	Group I	8,043.25		8,043.25			0.00			0	0.00		89,773.11		21,336.83		76,296.82	0.00	0.00	0.00

	Group II	9,712.10		9,712.10			0.00			0	0.00		177,342.29		32,708.91		201,906.40	0.00	0.00	0.00

	Deal Totals	17,755.35		17,755.35			0.00			0	0.00		267,115.40		54,045.74		278,203.22	0.00	0.00	0.00

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 7 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



8. Collateral Summary

A. Loan Count and Balances

								Original Loan Count/ Scheduled Principal Balance							Beginning Loan Count/ Scheduled Principal Balance						Scheduled Principal			Curtailments					Payoffs					Matured Loans		Repurchases			Beginning Aggregate Scheduled Principal Balance of Liquidations/ Charge-offs					Ending Loan Count/Scheduled Principal Balance




			Count								1,820					1,796			N/A						290						17				0			0				0				1,779
		Group I


			Balance/Amount				430,044,970.39							423,973,700.48					214,891.03							636,342.56				4,843,561.11				N/A			0.00		0.00						418,278,905.78



			Count								3,473					3,398			N/A						509						34				0			0				0				3,364
		Group II


			Balance/Amount				867,322,306.16							841,402,432.31					415,904.94							433,907.52				8,684,931.12				N/A			0.00		0.00						831,867,688.73



		Deal Totals	Count							5,293							5,194				N/A				799				51					0		0					0						5,143


			Balance/Amount			1,297,367,276.55							1,265,376,132.79							630,795.97					1,070,250.08				13,528,492.23					N/A		0.00				0.00			1,250,146,594.51




B. Weighted Averages

			Beginning Weighted Average Gross Mortgage Rate	Ending Weighted Average Gross Mortgage Rate					Ending Weighted Average Remaining Amortization Term			Ending Weighted Average Months to Maturity						Beginning Weighted Average Net Mortgage					Ending Weighted Average Net Mortgage		Beginning Weighted Average Unmodified Net Mortgage			Net Weighted Average Cap Rate				Weighted Average Net Rate

		Group I
			6.74611768	6.74312389					354.81			353.11						6.41748339					6.41444615		6.41748339			N/A					N/A

		Group II
			6.91403457	6.91185641					354.97			353.08						6.60369243					6.60163097		6.60369243			N/A					N/A

		Deal Totals
			6.85777277	6.85540123					354.91			353.09						6.54130170					6.53900195		6.54130170			N/A					N/A



C. Constant Prepayment Rate

			1 Month CPR		3 Month CPR							6 Month CPR										12 Month CPR					Life CPR


	Group-I		14.46%		8.57%																						7.42%

	Group-II		12.26%		12.07%																						11.25%

	Deal Totals		13.01%		10.92%																						9.99%

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 8 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



9. Repurchases

			Breaches Of Representations			ARM Conversions		Optional Repurchases of Defaulted Loans		Others		Total (1)+(2)+(3)+(4)=(5)
				(1)	(2)		(3)			(4)		(5)
		Count				0			0		0		0
				0


	Group I
		Scheduled Balance		0.00		0.00			0.00		0.00			0.00


		Count				0			0		0		0
				0


	Group II
		Scheduled Balance		0.00		0.00			0.00		0.00			0.00



		Count		0		0			0		0		0
	Deal Totals


		Scheduled Balance		0.00		0.00			0.00		0.00		0.00

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 9 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007


10. Loan Status Report
													Delinquency Calculation Method: Mortgage Bankers Association

					Current / Delinquent																	Bankruptcy								Foreclosure								REO																Total
	Deal Totals

		Count								Scheduled Balance					Count				Scheduled Balance				Count				Scheduled Balance					Count			Scheduled Balance				Actual Balance						Count								Scheduled Balance

	Current						4,975				1,204,572,960.97				1			151,497.25								0			0.00				0				0.00							0.00						4,976		1,204,724,458.22

	30 days					107					26,480,462.72				0			0.00								0			0.00				0				0.00							0.00						107		26,480,462.72

	60 days					27					7,197,038.45				0			0.00								0			0.00				0				0.00							0.00						27		7,197,038.45

	90 days					26					8,823,753.06				1			143,609.64								2			1,087,601.96				0				0.00							0.00						29		10,054,964.66

	120 days					4					1,689,670.46				0			0.00								0			0.00				0				0.00							0.00						4		1,689,670.46

	150 days					0					0.00				0			0.00								0			0.00				0				0.00							0.00						0		0.00

	180 days					0					0.00				0			0.00								0			0.00				0				0.00							0.00						0		0.00

	181+ days					0					0.00				0			0.00								0			0.00				0				0.00							0.00						0		0.00

	Total							5,139			1,248,763,885.66				2		295,106.89								2			1,087,601.96			0					0.00					0.00						5,143				1,250,146,594.51


	Current			96.73%								96.35%			0.02%						0.01%				0.00%				0.00%				0.00%		0.00%							0.00%								96.75%		96.37%

	30 days					2.08%					2.12%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%							0.00%							2.08%			2.12%

	60 days					0.52%					0.58%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%							0.00%							0.52%			0.58%

	90 days					0.51%					0.71%				0.02%						0.01%				0.04%				0.09%				0.00%		0.00%							0.00%							0.56%			0.80%

	120 days					0.08%					0.14%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%							0.00%							0.08%			0.14%

	150 days					0.00%					0.00%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%							0.00%							0.00%			0.00%

	180 days					0.00%					0.00%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%							0.00%						0.00%				0.00%

	181+ days					0.00%					0.00%				0.00%					0.00%					0.00%				0.00%				0.00%		0.00%								0.00%						0.00%			0.00%

	Total		99.92%						99.89%					0.04%		0.02%								0.04%				0.09%			0.00%			0.00%						0.00%						100.00%					100.00%

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 10 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



			Current / Delinquent											Bankruptcy						Foreclosure					REO											Total
Group I

	Count						Scheduled Balance							Count			Scheduled Balance	Count				Scheduled Balance					Count			Scheduled Balance	Actual Balance				Count					Scheduled Balance


Current						1,731						405,479,160.44		0		0.00					0			0.00				0		0.00			0.00					1,731			405,479,160.44

30 days					29					7,295,036.90			0			0.00					0			0.00				0		0.00			0.00					29			7,295,036.90

60 days					10					2,343,572.36			0			0.00					0			0.00				0		0.00			0.00					10			2,343,572.36

90 days					8					2,657,136.08			0			0.00					0			0.00				0		0.00			0.00					8			2,657,136.08

120 days					1					504,000.00			0			0.00					0			0.00				0		0.00			0.00					1			504,000.00

150 days					0					0.00			0			0.00					0			0.00				0		0.00			0.00					0			0.00

180 days					0					0.00			0			0.00					0			0.00				0		0.00			0.00					0			0.00

181+ days					0					0.00			0			0.00					0			0.00				0		0.00			0.00					0			0.00

Total					1,779					418,278,905.78			0			0.00				0				0.00				0		0.00				0.00				1,779			418,278,905.78


Current				97.30%				96.94%						0.00%		0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				97.30%			96.94%

30 days				1.63%							1.74%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				1.63%				1.74%

60 days				0.56%							0.56%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.56%		0.56%

90 days				0.45%							0.64%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.45%		0.64%

120 days				0.06%							0.12%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.06%		0.12%

150 days				0.00%							0.00%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.00%		0.00%

180 days				0.00%							0.00%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.00%		0.00%

181+ days				0.00%							0.00%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.00%		0.00%

Total		100.00%							100.00%				0.00%		0.00%				0.00%				0.00%			0.00%			0.00%			0.00%					100.00%		100.00%

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 11 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



			Current / Delinquent											Bankruptcy						Foreclosure					REO											Total
Group II

	Count						Scheduled Balance							Count			Scheduled Balance	Count				Scheduled Balance					Count			Scheduled Balance	Actual Balance				Count					Scheduled Balance


Current						3,244						799,093,800.53		1		151,497.25					0			0.00				0		0.00			0.00					3,245			799,245,297.78

30 days					78					19,185,425.82			0			0.00					0			0.00				0		0.00			0.00					78			19,185,425.82

60 days					17					4,853,466.09			0			0.00					0			0.00				0		0.00			0.00					17			4,853,466.09

90 days					18					6,166,616.98			1			143,609.64					2			1,087,601.96				0		0.00			0.00					21			7,397,828.58

120 days					3					1,185,670.46			0			0.00					0			0.00				0		0.00			0.00					3			1,185,670.46

150 days					0					0.00			0			0.00					0			0.00				0		0.00			0.00					0			0.00

180 days					0					0.00			0			0.00					0			0.00				0		0.00			0.00					0			0.00

181+ days					0					0.00			0			0.00					0			0.00				0		0.00			0.00					0			0.00

Total					3,360					830,484,979.88			2			295,106.89				2				1,087,601.96				0		0.00				0.00				3,364			831,867,688.73


Current				96.43%				96.06%						0.03%		0.02%				0.00%				0.00%				0.00%		0.00%				0.00%				96.46%			96.08%

30 days				2.32%							2.31%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				2.32%				2.31%

60 days				0.51%							0.58%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.51%		0.58%

90 days				0.54%							0.74%		0.03%			0.02%				0.06%				0.13%				0.00%		0.00%				0.00%				0.62%		0.89%

120 days				0.09%							0.14%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.09%		0.14%

150 days				0.00%							0.00%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.00%		0.00%

180 days				0.00%							0.00%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.00%		0.00%

181+ days				0.00%							0.00%		0.00%			0.00%				0.00%				0.00%				0.00%		0.00%				0.00%				0.00%		0.00%

Total		99.88%							99.83%				0.06%		0.04%				0.06%				0.13%			0.00%			0.00%			0.00%					100.00%		100.00%

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 12 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



11. Delinquency Data

			Totals				Totals					Totals					Totals					Totals
		Count % Count		Balance % Balance		Count % Count		Balance % Balance			Count % Count		Balance % Balance			Count % Count		Balance % Balance			Count % Count		Balance % Balance

			107	26,480,462.72			0		0.00			0		0.00			0		0.00			0		0.00
	1 Month				13 Months					25 Months					37 Months					49 Months


			2.08%	2.12%			0.00%	0.00%				0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			27	7,197,038.45			0		0.00			0		0.00			0		0.00			0		0.00
	2 Months				14 Months					26 Months					38 Months					50 Months


			0.52%	0.58%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			29	10,054,964.66			0		0.00			0		0.00			0		0.00			0		0.00
	3 Months				15 Months					27 Months					39 Months					51 Months


			0.56%	0.80%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			4	1,689,670.46			0		0.00			0		0.00			0		0.00			0		0.00
	4 Months				16 Months					28 Months					40 Months					52 Months


			0.08%	0.14%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	5 Months				17 Months					29 Months					41 Months					53 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	6 Months				18 Months					30 Months					42 Months					54 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	7 Months				19 Months					31 Months					43 Months					55 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

																	0		0.00
			0	0.00			0		0.00			0		0.00								0		0.00

	8 Months				20 Months					32 Months					44 Months					56 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	9 Months				21 Months					33 Months					45 Months					57 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	10 Months				22 Months					34 Months					46 Months					58 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

														0.00					0.00
			0	0.00			0		0.00			0					0					0		0.00

	11 Months				23 Months					35 Months					47 Months					59 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	12 Months				24 Months					36 Months					48 Months					60+ Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 13 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



12. Loss Mitigation and Servicing Modifications


			Current			1 Payment			2 Payments				3+ Payments				Foreclosure				REO		Total

		Modification Type	Count		Scheduled Balance	Count		Scheduled Balance	Count			Scheduled Balance	Count		Scheduled Balance		Count	Scheduled Balance			Count	Scheduled Balance	Count	Scheduled Balance


Group I		Capitalizations	0		0.00	0		0.00		0		0.00		0		0.00	0		0.00	0		0.00	0	0.00


		Other Modifications	0		0.00	0		0.00		0		0.00		0		0.00	0		0.00	0		0.00	0	0.00



Group II		Capitalizations	0		0.00	0		0.00		0		0.00		0		0.00	0		0.00	0		0.00	0	0.00


		Other Modifications	0		0.00	0		0.00		0		0.00		0		0.00	0		0.00	0		0.00	0	0.00



		Capitalizations		0	0.00		0	0.00			0	0.00		0		0.00	0		0.00	0		0.00	0	0.00

	Deal Totals
		Other
				0	0.00		0	0.00			0	0.00		0		0.00	0		0.00	0		0.00	0	0.00



				Payoffs										Repurchases					Liquidations													Total

		Current Month					Cumulative						Current Month			Cumulative			Current Month				Cumulative								Current Month						Cumulative
Modification Type

		Count			Scheduled Balance		Count		Scheduled Balance			Count			Scheduled Balance	Count	Scheduled Balance	Count		Scheduled Balance			Count		Scheduled Balance					Count					Scheduled Balance		Count		Scheduled Balance


Group I	Capitalizations		0		0.00		0			0.00			0		0.00	0	0.00	0		0.00			0				0.00			0					0.00		0				0.00


	Other Modifications		0		0.00		0			0.00			0		0.00	0	0.00	0		0.00			0				0.00			0					0.00		0		0.00



Group II	Capitalizations		0		0.00		0			0.00			0		0.00	0	0.00	0		0.00			0				0.00			0					0.00		0				0.00


	Other Modifications		0		0.00		0			0.00			0		0.00	0	0.00	0		0.00			0				0.00			0					0.00		0		0.00



Deal Totals	Capitalizations		0		0.00		0			0.00			0		0.00	0	0.00	0		0.00		0				0.00			0					0.00		0				0.00


	Other Modifications

		0		0.00		0		0.00			0			0.00	0	0.00	0		0.00		0			0.00				0					0.00		0			0.00

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 14 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



13. Losses and Recoveries
A. Current Cycle Realized Losses

			Current Period Realized Losses		Liquidations					Charge-Offs					Servicing Modifications						Bankruptcy Losses	Total

		Loss Count			0								0					0			0				0


	Group I		Beginning Aggregate Scheduled Balance		0.00								0.00						0.00		0.00				0


		Principal Portion of Loss					0.00							0.00						0.00	0.00					0.00



		Interest Portion of Loss						0.00						0.00						0.00	0.00					0.00


		Total Realized Loss		0.00								0.00					0.00				0.00	0.00


		Loss Count			0								0					0			0				0


	Group II		Beginning Aggregate Scheduled Balance		0.00								0.00						0.00		0.00				0


		Principal Portion of Loss					0.00							0.00						0.00	0.00					0.00



		Interest Portion of Loss						0.00						0.00						0.00	0.00					0.00


		Total Realized Loss		0.00								0.00					0.00				0.00	0.00


		Loss Count							0				0					0			0						0


		Beginning Aggregate Scheduled Balance							0.00				0.00					0.00			0.00						0.00
	Deal Totals



		Principal Portion of Loss							0.00				0.00					0.00			0.00						0.00


		Interest Portion of Loss						0.00					0.00					0.00			0.00						0.00


		Total Realized Loss					0.00				0.00					0.00					0.00			0.00


B. Cumulative Realized Losses

			Cumulative Realized Losses		Liquidations					Charge-Offs					Servicing Modifications						Bankruptcy Losses	Total


	Group I	Loss Count			0								0					0			0				0


		Total Realized Loss				0.00								0.00						0.00	0.00					0.00



	Group II	Loss Count			0								0					0			0				0


		Total Realized Loss				0.00								0.00						0.00	0.00					0.00



	Deal Totals	Loss Count					0						0					0			0		0


		Total Realized Loss				0.00							0.00					0.00			0.00		0.00

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 15 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



C. Subsequent Recoveries

				Subsequent Recoveries	Current Period								Cumulative


			Subsequent Recoveries Count				0			0
		Group I
			Subsequent Recoveries					0.00			0.00


			Net Loss 1					0.00				0.00


			Net Loss % 2						0.00%					0.00%


			Subsequent Recoveries Count				0			0
		Group II
			Subsequent Recoveries					0.00			0.00


			Net Loss 1					0.00				0.00


			Net Loss % 2						0.00%					0.00%


			Subsequent Recoveries Count					0		0


			Subsequent Recoveries					0.00		0.00
		Deal Totals


			Net Loss 1					0.00		0.00



			Net Loss % 2			0.00%				0.00%

	1 Total Realized Loss less Subsequent Recoveries
	2 Net Loss % of Original Balance

D. Default Percentages

Default Loss Percentage

1 Month

3 Months

6 Months

12 Months

Life of Deal

Group

Monthly Default Rate

0.00%

Constant Default Rate

0.00%

Group

Monthly Default Rate

0.00%

Constant Default Rate

0.00%

Monthly Default Rate

0.00%

Deal Totals

Constant Default Rate

0.00%

1-Month MDR (Current Month) = SUM(Beginning Scheduled balances of liquidating loans) / [SUM(Beginning Scheduled loan balances)- SUM(Scheduled Principal payments)]
m-Month = 3, 6, 12, months or the life of deal to date
m-Month MDR(over m months in period where n is current month)= 1-[(1-MDRn-m+1) * (1-MDRn-m+2) *.* (1-MDR n-1) * (1-MDRn)]^(1/m)
CDRm = 1- [(1- MDRm)^12],where m is number of months in period

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 16 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007

E. Special Hazard, Fraud Loss, and Bankruptcy

Special Hazard Amount

Fraud Loss Amount

Bankruptcy Amount

Group I

4,300,450.00

12,901,349.00

165,268.00

Group II

8,673,223.00

26,019,669.00

319,047.00

Deal Totals

12,973,673.00

38,921,018.00

484,315.00

14. Credit Enhancement Report

Reserve Accounts

DEPOSITS

WITHDRAWALS

Ending
Balance

Description

Source

Beginning
Balance

Investment
Earnings

Other
Deposits

Draws

Releases

CLASS I-A-5 RESERVE

Citigroup Global Markets, Inc.

0.00

CLASS II-A-4 RESERVE

Citigroup Global Markets, Inc.

0.00

Hedge Agreements

Description

Provider

Termination
Date

Amount Received From Provider

Amount Paid to Provider

CLASS I-A-5 Yield Maintenance Agreement

Bear, Stearns & Co., Inc.

08/25/2011

0.00

CLASS II-A-4 Yield Maintenance Agreement

Bear, Stearns & Co., Inc.

10/25/2011

0.00

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 17 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



15. Distribution Percentages


		Beginning Current Super		Beginning Current	Beginning Current		Beginning Current Senior

	I	0.00000000%		0.00000000%	93.64814560%	100.00000000%



	II	0.00000000%		0.00000000%	93.47479797%	100.00000000%



		Ending Percentage

	I-M-1		3.15054314%

	I-M-2		1.06710154%

	I-M-3		0.81303424%

	II-M-1		3.23651023%

	II-M-2		1.09623074%

	II-M-3		0.83522456%

	Class M Total:		10.19864445%


	I-B-1		0.50813459%

	I-B-2		0.40651712%

	I-B-3		0.40652377%

	II-B-1		0.52201234%

	II-B-2		0.41761228%

	II-B-3		0.41761188%

	Class B Total:		2.67841198%


	Ending Percentage uses Beginning Certificate Principal Balance

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 18 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007


18. Performance Tests

			Group I	Group II

	Current Distribution Date >= Target Distribution

		Current Distribution Date >= Target Distribution Date	False	False

	Current Senior Pct > Initial Senior Percent

		Current Senior Percentage > Original Senior Percentage	False	False

	60+ Dlq Avg Loan Balance / Subordinate Balance

		Dlq Average Loan Balance / Class M and B balance Test	True	True

	60+ Dlq Avg Loan Balance <= 2% of Pool Balance

		Dlq Average Loan Balance Test	True	True

	Sub Balance Test OR 2% Delinquency Test

		Dlq Balance Test	True	True

	Aggregate Realized Loss Pct < Scheduled Loss Pct

		Aggregate Realized Loss Test	True	True

	Sr. Accel. % Trigger - 1st Trigger Event

		1st Senior Accelerated Stepdown Test	True	True

	60+ Dlq Avg Loan Balance <= 4% of Avg Pool Balance

		2nd 60+ Delinquent Average Loan Balance Test	True	True

	Aggregate Realized Loss Pct < Scheduled Loss Pct

		Aggregate Realized Loss Percentage < 2nd Scheduled Loss Percentage	True	True

	Sr. Accel. % Trigger - 2nd Trigger Event

		2nd Senior Accelerated Stepdown Test	True	True

	60+ Delinq Balance OR Aggregate Loss Test

		1st or 2nd Sr. Accel Stepdown Test	True	True

	Senior Accelerated Stepdown Date and Trigger Event

		Senior Accelerated Stepdown Trigger in effect?	False	False

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 19 of 20

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS1

May 25, 2007



B-1, B-2, B-3 BegBal/PoolBal

	Class B-1 Prepayment Distribution Trigger	False	False

	Class B-2 Prepayment Distribution Trigger	False	False

	Class B-3 Prepayment Distribution Trigger	False	False

	Class M-2 Prepayment Distribution Trigger	False	False

	Class M-3 Prepayment Distribution Trigger	False	False



20. Comments

	Comments:	Credit Support Depletion Date has not occurred


	ERISA Text:		Each beneficial owner of any Certificate (or any interest therein) which provides credit enhancement for any other Certificate and is available in book-entry form, including any such

			Class M Certificate, shall be deemed to have represented, by virtue of its acquisition or holding of such Certificate (or interest therein), that either: a) it is not an employee benefit
			or other plan subject to the prohibited transaction provision of the Employee Retirement Income Security Act of 1974, as amended('ERISA'), or Section 4975 of the Internal Revenue
			Code of 1986, as amended (a 'Plan'), or any other person (including an investment manager, a named fiduciary or a trustee of any Plan) acting, directly or indirectly, on behalf of
			purchasing any Certificate with 'plan assets' of any Plan; or b) (i) the transferee is an insurance company, (ii) the source of funds to be used by it to purchase the Certificates is an
			'insurance company general account' (within the meaning of Department of Labor Prohibited Transaction Class Exemption ('PTCE') 95-60), and (iii) the conditions set forth in
			Section I and III of PTCE 95-60 have been satisfied. Any purported beneficial owner of any such book-entry Certificate (or interest therein) to whom either (a) or (b) above does not
			apply shall indemnify and hold harmless the Company, the Trustee, the Master Servicer, any Subservicer, and the Trust Fund from and against any and all liabilities, claim, cost or
			expenses incurred by such parties as a result of its acquisition or holding of such Certificate.

05/29/2007

1:05:55PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 20 of 20



	Statement To Certificateholder




	Residential Accredit Loans Inc., 2007-QS1

	May 25, 2007



	Cash Flow Received and Uses of Funds


	Cash Flow Received		Amount

	Principal and Interest Payments		22,163,501.35
	Prepayment Premium		0.00
	Liquidation and Insurance Proceeds		0.00
	Subsequent Recoveries		0.00
	Repurchase Proceeds		0.00
	Other Deposits/Adjustments (including Derivative Payment)		17,755.35
	Total Deposits		22,181,256.70

	Uses of Funds		Amount

	Transfer to Certificate Account		22,127,210.84
	Reimbursed Advances and Expenses		0.00
	Master Servicing Compensation		54,045.88
	Derivative Payment		0.00
	Total Withdrawals		22,181,256.72

	Ending Balance		0.00



		GMAC-RFC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors	Appendix A

RALI Series 2007-QS1 Trust 10-D