UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C. 20549
                       FORM 10-Q



(Mark One)

[ X ] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
      THE SECURITIES EXCHANGE ACT OF 1934

      For the quarterly period ended March 31, 2008

[  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
     OF THE SECURITIES EXCHANGE ACT OF 1934

                For the transition period from to

                  Commission File No. 000-51245

                  NORTH SHORE CAPITAL ADVISORS CORP.

        (Exact name of registrant as specified in its charter)


                                                           20-1354612
                            Delaware                   (I.R.S. Employer
                    _______________________           Identification No.)
                    (State of Incorporation)



                 20 Marlin Lane
                 Port Washington, New York  11050
            ________________________________________
            (Address of principal executive offices)



                      516/765-6220
                ___________________________
                (Issuer's telephone number)

     Check  whether  the issuer (1) filed all  reports  required  to be filed by
Section 13 or 15(d) of the  Exchange  Act during the past 12 months (or for such
shorter  period that the  registrant  was  required to file such  reports),  and
(2)has been subject to such filing requirements for the past 90 days.

     [ X ] yes        [   ] no

     Indicate by check mark whether  registrant is a large accelerated filer, an
accelerated  filer or a  non-accelerated  filer.  See definition of "accelerated
filer" and large  accelerated  filer" in Rule 12b-2 of the  Exchange  Act (Check
one) [ ] large  accelerated  filer [ ] Accelerated  filer [  ]  Non-accelerated
filer [ X ] Smaller reporting company


     Indicate  by check mark  whether  the  registrant  is a shell  company  (as
defined in Rule 12b-2 of the Exchange Act).

     [ X ] yes        [   ] no




     The number of shares  outstanding  of the issuer's class of Common Stock as
of May 12, 2008 was 282,350.


                                1

<Page>
                       NORTH SHORE CAPITAL ADVISORS CORP.

                                 FORM 10-Q

                       FOR THE QUARTER ENDED March 31, 2008


TABLE OF CONTENTS
                                                                        Page
                                                                      Numbers
PART I -FINANCIAL INFORMATION

Item 1 Condensed Financial Statements

       Balance sheets
       as of March 31, 2008 (Unaudited)
       and December 31, 2007                                              3

       Statements of Operations for the three
       months ended March 31, 2008 and 2007 (Unaudited)                   4

       Statements of Cash Flows for the three
       months ended March 31, 2008 and 2007 (Unaudited)                   5

       Notes to Financial Statements (Unaudited)                          6

Item 2 - Management's Discussion and Analysis or Plan of Operation       10

Item 3 - Quantative and Qualitative Disclosures About Market Risk        11

Item 4T- Controls and Procedures                                         11

PART II OTHER INFORMATION

Item 1 - Legal Proceedings                                               11

Item 2 - Unregistered Sales of Equity Securities and Use of Proceeds     11

Item 3 - Defaults upon Senior Securities                                 11

Item 4 - Submission of Matters to a Vote of Security Holders             11

Item 5 - Other Information                                               12

Item 6 - Exhibits and Reports on Form 8-K                                12

        Signatures                                                       13







                                2

<PAGE>

                         North Shore Capital Advisors Corp.
                                Balance Sheets



                                              As of
                                           March 31, 2008          As of
                                            (unaudited)       December 31, 2007
                                        ------------------    -----------------

 ASSETS

CURRENT ASSETS

   CASH                                        $ 13,975            $ 14,094
   ACCOUNTS RECEIVABLE                            3,000               6,000
                                            ----------------   ---------------
TOTAL CURRENT ASSETS                           $ 16,975            $ 20,094
                                           ================   ===============


 LIABILITIES AND STOCKHOLDERS' EQUITY

 CURRENT LIABILITIES
    ACCRUED LIABILITIES                        $ 11,989             $  7,604
                                            ---------------    --------------

 STOCKHOLDERS' EQUITY

 PREFERRED STOCK $0.0001 PAR VALUE,
 AUTHORIZED 2,000,000 SHARES, ISSUED-NONE             -                    -

 COMMON STOCK $0.0001 PAR VALUE,
 AUTHORIZED 10,000,000 SHARES,
 ISSUED & OUTSTANDING 282,350 SHARES
 AS OF December 31, 2007, AND                        28                   28
 March 31, 2008

 ADDITIONAL PAID IN CAPITAL                      83,322               83,322

 ACCUMULATED DEFICIT                            (78,364)             (70,860)
                                             ----------------    ------------

 TOTAL STOCKHOLDERS' EQUITY                       4,986               12,490
                                             ----------------    ------------

 TOTAL LIABILITIES AND STOCKHOLDERS'            $16,975             $ 20,094
 EQUITY                                      ================   =============





                THE ACCOMPANYING NOTES ARE AN INTEGRAL
             PART OF THESE CONDENSED FINANCIAL STATEMENTS









                                      3

<PAGE>


                        North Shore Capital Advisors Corp.
                            Statements of Operations
                                  (Unaudited)



                                                Three months ended
                                                -------------------
                                         March 31, 2008      March 31, 2007
                                      ------------------   ------------------



REVENUES:

  CONSULTING INCOME                        $  4,500            $  4,500
  OTHER INCOME                                   28                  98
                                           ----------         ------------
  TOTAL REVENUES                           $  4,528            $  4,598

General and Administrative
Expenses                                     12,032              13,699
                                           ----------         ------------
     NET LOSS                             $  (7,504)           $ (9,101)
                                           ----------         ------------
                                           ----------         ------------

LOSS PER COMMON SHARE
BASIC AND DILUTED                         $   (0.03)           $  (0.03)
                                           ----------         ------------
                                           ----------         ------------

WEIGHTED AVERAGE NUMBER
OF COMMON SHARES
OUTSTANDING AND DILUTED                     282,350             282,350
                                          -----------         ------------
                                          -----------         ------------




                THE ACCOMPANYING NOTES ARE AN INTEGRAL
             PART OF THESE CONDENSED FINANCIAL STATEMENTS






                                       4




<PAGE>

                   North Shore Capital Advisors Corp.
                         Statements of Cash Flow
                              (Unaudited)


                                                THREE MONTHS ENDED
                                                ------------------
                                           March 31, 2008       March 31, 2007
                                        ------------------    -----------------




CASH FLOWS FROM OPERATING ACTIVITIES

NET LOSS                                      $  (7,504)             $(9,101)
Adjustments to reconcile net loss to
net cash used in operating activities:
Changes in asset and liability balances:
Accounts receivable                               3,000                3,000
Accrued Liabilities                               4,385               11,147
                                              --------------      -----------


NET CASH PROVIDED BY (USED IN)
 OPERATING ACTIVITIES                          $   (119)             $ 5,046
                                              --------------      -----------


NET CASH PROVIDED BY INVESTING
  AND FINANCING ACTIVITIES                           ---                  ---
                                              --------------     ------------


NET INCREASE (DECREASE) IN CASH                $   (119)             $  5,046
CASH - beginning of period                       14,094                23,392
                                              --------------     ------------

CASH - end of period                           $ 13,975              $ 28,438
                                              --------------    -------------



                THE ACCOMPANYING NOTES ARE AN INTEGRAL
             PART OF THESE CONDENSED FINANCIAL STATEMENTS





                                5
<PAGE>
                        North Shore Capital Advisors Corp.

                     Notes to Condensed Financial Statements

                                March 31, 2008
                                 (Unaudited)

NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     North Shore Capital  Advisors Corp. (the "Company") was organized under the
laws of the State of Delaware on June 29, 2004 to offer consulting and financial
services.  The Company's  clients are currently  located in New York, New Jersey
and Florida.

         Basis of Presentation

     The accompanying  unaudited  interim  financial  statements as of March 31,
2008,  and for the three months ended March 31, 2008 and 2007 have been prepared
in  accordance  with  accounting   principles  generally  accepted  for  interim
financial  statements  presentation  and in accordance with the  instructions to
Regulation  S-X.  Accordingly,  they  do not  include  all the  information  and
footnotes  required by accounting  principles  generally  accepted in the United
States of America for complete financial statement presentation.  In the opinion
of management, the financial statements contain all adjustments (consisting only
of normal recurring accruals) necessary to present fairly the financial position
as of March 31, 2008 and the results of  operations  for the three  months ended
March 31, 2008 and 2007 and cash flows for the three months ended March 31, 2008
and 2007.  The results of  operations  for the three months ended March 31, 2008
and 2007 are not  necessarily  indicative  of the results to be expected for the
full year. The December 31, 2007  information  has been derived from the audited
financial  statements  for the year ended  December  31,  2007  included  in the
Company's  Annual  Report on Form  10-KSB.  This  information  should be read in
conjunction  with the financial  statements and notes thereto for the year ended
December  31,  2007  included  in the  Company's  Form  10-KSB as filed with the
Securities  and Exchange  Commission.  There have been no changes in significant
accounting policies since December 31, 2007.

         Use of Estimates

     The  preparation  of financial  statements  in  conformity  with  generally
accepted  accounting  principles  requires  management  to  make  estimates  and
assumptions  that  affect the  reported  amounts of assets and  liabilities  and
disclosure of  contingent  assets and  liabilities  at the date of the financial
statements  and the  reported  amounts  of  revenues  and  expenses  during  the
reporting period. Actual results could differ from these estimates.  Significant
estimates  made by  management  include the  valuation of the deferred tax asset
allowance and the allowance for doubtful accounts.

         Fair Value of Financial Instruments

     The amounts at which current assets and current  liabilities  are presented
approximate their fair value due to their short-term nature.

        Cash and Cash Equivalents

     Cash  equivalents are comprised of certain highly liquid  investments  with
maturity of three  months or less when  purchased.  We maintain our cash in bank
deposit  accounts,  which at times may exceed federally  insured limits. We have
not experienced any losses to date as a result of this policy.

         Revenue Recognition

     The Company recognizes revenue from its financial consulting  agreements as
services are provided on a monthly and hourly basis, based on a standardized fee
structure.  No up-front fees are received and  consequently,  the Company is not
required to defer revenue.

        Accounts Receivable

     Accounts  receivable are recorded at their estimated  realizable  value. An
allowance for doubtful accounts is estimated by management through evaluation of
significant past due accounts. Accounts are deemed past due when payment has not
been received within the stated time period.  The Company's  policy is to review
individual  past due  amounts  periodically  and write off amounts for which all
collection  efforts are deemed to have been exhausted.  As of March 31, 2008 and
December 31, 2007, no allowance is deemed necessary.


                                6
<PAGE>

         Income Taxes

     The Company  follows the  provisions  of Statement of Financial  Accounting
Standards  Board No. 109,  "Accounting for Income Taxes," which requires the use
of the liability  method of accounting  for income taxes.  The liability  method
measures  deferred income taxes by applying enacted statutory rates in effect at
the balance  sheet date to the  differences  between the tax basis of assets and
liabilities  and  their  reported  amounts  on  the  financial  statements.  The
resulting  deferred tax assets or liabilities are adjusted to reflect changes in
tax laws as they occur. A valuation allowance is provided when it is more likely
than not that a deferred tax asset will not be  realized.  At March 31, 2008 and
December 31, 2007, the Company had net operating loss  carryforwards  of $78,364
and $70,860,  respectively,  available to reduce future taxable income  expiring
through 2027. Management has determined that it is more likely than not that the
net  operating  loss  carrryforwards  will not be  realized  in the future  and,
accordingly,  the  deferred  tax asset of  $31,962  and  $29,013  has been fully
reserved as of March 31, 2008 and December 31, 2007, respectively.

Loss Per Common Share

     The Company has adopted Statement of Financial Accounting Standards No.128,
"Earnings Per Share" ("EPS"). Basic EPS is computed by dividing income available
to  common  stockholders  by  the  weighted  average  number  of  common  shares
outstanding  for the period.  Diluted EPS  includes the dilution of common stock
equivalents,  and is  computed  similarly  to  fully  diluted  EPS  pursuant  to
Accounting Principles Board (APB) Opinion 15.

     Basic loss per  common  share is  calculated  by  dividing  net loss by the
weighted  average number of shares of common stock  outstanding.  Stock warrants
have not been  included in the  calculation  of diluted  loss per share,  as the
effect would have been anti-dilutive.  Accordingly,  basic and dilutive loss per
share are the same for the Company.


Fair Value Measurements

     On January 1, 2008 the Company  adopted  Statement of Financial  Accounting
Standards No. 157, "Fair Value Measurements" ("FAS 157"). There was no impact on
the Company's financial  position,  results of operations or cash flows at March
31, 2008 and for the three  months then ended as a result of the adoption of FAS
157.

     On January 1, 2008 the Company  adopted  Statement of Financial  Accounting
Standards No. 159, "The Fair Value Option for Financial  Assets and Liabilities"
("FAS 159"). There was no impact on the Company's financial position, results of
operations  or cash flows at March 31, 2008 and for the three  months then ended
as a result of the adoption of FAS 159.

                                7
<page>

NOTE B - CAPITAL TRANSACTIONS

     On July 1, 2004,  the Company  issued  200,000  shares of common  stock and
800,000  warrants  in  exchange  for $1,000.  Management  allocated  $800 of the
purchase price to the warrants.  The warrants are exercisable at $0.12 per share
and expire on July 1, 2014. The warrants are not  exercisable  until the date on
which the closing price of the shares of the Company's  common stock has equaled
or exceeded $1.00 per share on the NASDAQ Bulletin Board, NASDAQ National Market
System  or on the  American  or New York  Stock  Exchange  for at least ten (10)
consecutive trading days.

     On July 14, 2004,  25,000 shares were sold for $1.00 per share. The Company
received  cash of $2,000 in 2004 and issued a note  receivable  for $23,000.  On
February 1, 2005,  the  subscription  receivable was satisfied by the receipt of
$23,000 in cash.

     On February 10, 2005, the Company  completed a private  placement of 57,350
shares of common stock at $1.00 per share.

NOTE C - RELATED PARTY TRANSACTIONS

     Krovim, LLC, a principal stockholder of the Company, has agreed to loan the
Company up to $25,000. Any borrowings under this agreement will bear interest at
the rate of prime plus 2% per annum.  No such borrowings have ever been made and
none are currently outstanding.

     The Company  utilizes the office space provided by its president at no cost
to the Company. The amount of office space utilized by the Company is considered
insignificant.

     In February  2005, the Company  entered into a consulting  agreement with a
company whose sole shareholder is also a shareholder of the Company. For each of
the three months ended March 31, 2008 and 2007, this related party accounted for
$1,500 of the Company's  revenues (33%). At March 31, 2008 and 2007, the Company
had accounts receivable outstanding from this related party of $1,000 (33% of
receivables).

NOTE D - COMMITMENTS

Long-term Employment Agreement & Executive Compensation

     On  February  7, 2005,  the Company  entered  into a three year  employment
agreement  with its president,  Mr. Cohen,  which shall be extended from year to
year after the initial  term.  The  president  shall not be entitled to any cash
compensation  from the Company for his services  until the Company's  annualized
revenues exceed $500,000 on a quarterly basis. At such time, the president shall
be  entitled  to receive a salary of $50,000 per annum.  In  addition,  in July,
2004, the Company entered into a bonus agreement  ("Bonus  Agreement")  with Mr.
Cohen which provides that if Mr. Cohen first introduces an entity to the Company
that  results in a merger  with the  Company,  the Company  will  issue,  at the
closing of the merger,  to Mr.  Cohen five year  warrants  to  purchase  200,000
shares of Common Stock at an exercise price of $1.00 per share.


NOTE E - CONCENTRATION OF RISKS

     The Company's  cash balances are maintained in a high quality bank checking
account.  Management deems all its accounts receivables to be fully collectible,
and, as such, does not maintain any allowances for uncollectible receivables.


     As of March 31, 2008 and 2007, one of the Company's  clients  accounted for
approximately  67% of the  Company's  accounts  receivable  and  another  client
accounted for the balance.  All of the Company's  consulting income in the three
months  ended  March 31,  2008 and 2007 is from these two  clients,  one of whom
accounted for 67% of the  Company's  revenues for each of the three months ended
March 31, 2008 and 2007, and 67% of accounts receivable as of March 31, 2008 and
2007.

NOTE F - EXECUTION OF MATERIAL AGREEMENT

     On March  13,  2007,  the  Company  entered  into a letter  agreement  (the
"Agreement") with Harron,  S.A.  ("Harron") and Dan Mamane, the sole Shareholder
of Harron  (the  "Shareholder")  pursuant  to which  Harron and the  Shareholder
agreed to enter into a share  exchange  agreement  with the Company  pursuant to
which the  Company  will  acquire  (the  "Transaction")  all of the  issued  and
outstanding  capital  stock of Harron in exchange  for the issuance of 7,000,000
shares of the  Company's  common  stock and  2,000,000  shares of the  Company's

                                8
<page>

Series A  Preferred  Stock  (the  "Preferred  Stock")  to the  Shareholder.  The
Preferred Stock will  automatically  be converted into an additional  13,564,650
shares of the  Company's  common  stock  upon the  filing by the  Company  of an
amendment to its  certificate of  incorporation  which  increases the authorized
shares  of the  Company's  common  stock to  50,000,000.  Harron  is a  consumer
electronics company based in Switzerland.

     In  consideration  for Harron and the Shareholder  agreeing to enter into a
share  exchange  agreement,  one of the  stockholders  of the Company  agreed to
reimburse Harron for $100,000 of expenses  incurred by Harron in connection with
the share exchange agreement and the transactions  contemplated thereby upon the
execution of the Agreement  and an additional  $50,000 of such expenses upon the
closing of the share exchange agreement.

     At the  closing,  it is  anticipated  that all of the present  officers and
directors  of the  Company  will  resign  and the  Shareholder  will  become the
President  and Chief  Executive  Officer of the Company  pursuant to a five year
employment agreement.

     The Company is negotiating  with Harron and the Shareholder with respect to
the share exchange agreement,  and, therefore,  any closing under that agreement
is subject to the execution of a definitive  agreement and the  satisfaction  of
the closing conditions set forth therein. Among the closing conditions that have
not yet been satisfied is the delivery of Harron's audited financial  statements
for the years ended December 31, 2006 and 2007.

     On March 15, 2007 the Company  filed a Current  Report on Form 8-K with the
Securities and Exchange Commission with respect to the foregoing.

Note G - Recent Accounting Pronouncements

     In December 2007, the Financial Accounting Standards Board issued Statement
of Financial  Accounting  Standards  141(revised),  Business  Combinations ("FAS
141R") which retains the purchase  method of accounting  for  acquisitions,  but
requires  a  number  of  changes,  including  changes  in  the  way  assets  and
liabilities  are  recognized  in the  purchase  accounting.  It also changes the
recognition   of  assets   acquired  and   liabilities   assumed   arising  from
contingencies,   requires  the   capitalization   of  in-process   research  and
development  at fair value,  and requires the  expensing of  acquisition-related
costs as incurred.  FAS 141R is  effective  for annual  periods  beginning on or
after December 15, 2008. The Company does not expect the adoption of FAS 141R to
have an effect on its financial  statements.  Statement of Financial  Accounting
Standards 160,  Noncontrolling  Interests in Consolidated  Financial  Statements
("FAS 160")

     In December 2007, the Financial  Accounting  Standards Board issued FAS 160
which changes the  accounting  and reporting  for minority  interests.  Minority
interests  will be  recharactarized  as  noncontrolling  interests  and  will be
reported  as a  component  of equity  separate  from the  parent's  equity,  and
purchases or sales of equity interests that do not result in a change in control
will be accounted for as equity transactions.

     In addition, net income attributable to the noncontrolling interest will be
included in  consolidated  net income on the face of the income  statement  and,
upon a loss of control,  the interest  sold,  as well as any interest  retained,
will be recorded at fair value with any gain or loss recognized in earnings. FAS
160 is effective for annual periods beginning on or after December 15, 2008. The
Company  does  not  expect  the  adoption  of FAS 160 to have an  effect  on its
financial statements.

                                9
<page>

     In March 2008,  the  Financial  Accounting  Standards  Board issued FAS 161
which provides financial  statement users better information about the reporting
entity's  hedges by providing for qualitative  disclosures  about the objectives
and strategies for using derivatives,  quantitative data about the fair value of
an gains and losses on derivative contracts,  and details of credit-risk-related
contingent  features  in  their  hedged  positions.  FAS  161 is  effective  for
financial  statements  issued for fiscal years beginning after November 15, 2008
and interim periods within those years. The Company does not expect the adoption
of FAS 161 to have a material effect on the Company's financial statements.

     Management  does not believe that any other  recently  issued,  but not yet
effective accounting pronouncements, if adopted, would have a material effect on
the accompanying financial statements.

Item 2.     Management's Discussion and Analysis

     The financial  information  included  herein should be read in  conjunction
with the Financial Statements, including the Notes thereto.

OPERATIONS

     North Shore Capital Advisors Corp.  ("NSCA") was formed on June 29, 2004 as
a Delaware corporation.  We provide business and financial management consulting
services including corporate advisory services,  business development  services,
mergers  and  acquisitions  and  divestitures,   including  business  and  asset
valuations.

     For the three  months  ended March 31, 2008 we had  revenues of $4,528,  as
compared to revenues of $4,598 for the three months  ended March 31, 2007.  Such
revenue was derived from our three consulting  agreements and interest income on
our cash  balances.  Expenses  for the three  months  ended  March 31, 2008 were
$12,032,  as compared to $13,699 for the three months ended March 31, 2007.  The
decrease in expenses is primarily  attributable to decreased legal expenses. For
the  three  months  ended  March 31,  2008,  our net loss  from  operations  was
$(7,504),  as compared to a net loss from  operations  of $(9,101) for the three
months  ended March 31, 2007,  primarily  attributable  to  decreased  legal and
accounting expenses.

     We do not believe our business is seasonal.

LIQUIDITY AND CAPITAL RESOURCES

     Since its inception,  we have funded our operations from the sale of common
stock to our founders and in connection with the Private Placement. In addition,
our principal  stockholder has agreed to lend the Company up to $25,000. No such
borrowings are currently outstanding under this agreement. We anticipate that if
the Harron  Transaction  does not close, as we expand,  additional funds will be
required.  As of March 31, 2008 we had net working capital of $4,986 as compared
to net working capital of $14,317 on March 31, 2007.

     We may seek to  borrow  funds  from  banks or  other  lending  institutions
although  we  currently  have no  commitments  for any  such  borrowings  and no
assurance  can be given  that any such  commitments  will be  obtained  on terms
acceptable to us.

     In addition we may seek to sell additional  shares of our Common Stock in a
private placement or public offering or our Board of Directors may authorize the
sale of our Preferred  Stock.  No such stock offering is currently  contemplated
and no  assurance  can be  given  that any such  offering  will be  successfully
completed.

Off-Balance Sheet Arrangements

     We do  not  have  any  off-balance  sheet  arrangements  that  have  or are
reasonably  likely to have a  current  or  future  effect  on the our  financial
condition,  changes in financial  condition,  revenues or  expenses,  results of
operations,  liquidity,  capital  expenditures  or  capital  resources  that  is
material to investors.

                        10
<PAGE>

Forward Looking Statements

     The  following  factors  should be considered  carefully in evaluating  the
Company and its business:

     This Report on Form 10-Q contains certain forward-looking statements that
are based on current  expectations.  In light of the important  factors that can
materially  affect  results,  including  those set forth in this  paragraph  and
below,  the  inclusion  of  forward-looking  information  herein  should  not be
regarded  as a  representation  by the  Company  or any  other  person  that the
objectives  or plans of the Company will be achieved.  The Company may encounter
competitive,  technological,  financial and business  challenges  making it more
difficult  than  expected to continue  to develop and market its  services;  the
market may not accept the Company's  existing and future  services;  the Company
may be unable to retain  existing  key  management  personnel;  and there may be
other  material  adverse  changes  in  the  Company's  operations  or  business.
Assumptions relating to budgeting, marketing, and other management decisions are
subjective in many respects and thus susceptible to interpretations and periodic
revisions based on actual  experience and business  developments,  the impact of
which may cause the Company to alter its marketing,  or other budgets, which may
in turn affect the Company's  financial position and results of operations.  The
reader is therefore  cautioned  not to place undue  reliance on  forward-looking
statements  contained  herein,  which  speak  solely as of the date of this Form
10-Q.  The Company  assumes no  responsibility  to update any  forward-looking
statements as a result of new information, future events, or otherwise.

Item 3. Quantative and Qualatative Disclosures About Market Risk

        Not applicable.

Item 4T. Controls and Procedures

     Evaluation of Disclosure Controls and Procedures

     We maintain  disclosure controls and procedures that are designed to ensure
that  information  required to be disclosed in our reports filed pursuant to the
Securities  Exchange Act of 1934, as amended (the "Exchange  Act"), is recorded,
processed,  summarized  and reported  within the time  periods  specified in the
Securities and Exchange  Commission's  (the "SEC") rules regulations and related
forms,  and  that  such  information  is  accumulated  and  communicated  to our
Principal  Executive  Officer (who is also our Principal  Financial  Officer) as
appropriate, to allow timely decisions regarding required disclosure.

     As of March 31, 2008, we carried out an evaluation,  under the  supervision
and with the participation of our management,  including our Principal Executive
Officer (who is also our Principal  Financial  Officer) of the  effectiveness of
the design and operation of our  disclosure  controls and  procedures.  Based on
this evaluation,  our Principal  Executive Officer concluded that our disclosure
controls and  procedures  were  effective as of the end of the period covered by
this report.

Changes in Internal Controls

     There  have  been  no  changes  in our  internal  controls  over  financial
reporting  during our most recent fiscal quarter that have materially  affected,
or are  reasonably  likely to  affect,  our  internal  controls  over  financial
reporting.

                       PART II. OTHER INFORMATION


Item 1.  Legal Proceedings

         None


Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

         None


Item 3.  Defaults upon Senior Securities

         Not applicable


Item 4.  Submission of Matters to a Vote of Security Holders

         None


                                11

<PAGE>
Item 5.  Other Information

         None

Item 6.  Exhibits

    (a)  Exhibits:

31.1 Certification  of Chief Executive and Chief Financial  Officer  pursuant to
     Section 302 Sarbanes-Oxley Act of 2002

32.1 Certification  Pursuant to 18 U.S.C.  Section 1350, as adopted  Pursuant to
     Section 906 of the Sarbanes-Oxley Act of 2002


EXHIBIT 31.1
                                 CERTIFICATION

I, Steven Cohen, certify that:

1.   I have reviewed this quarterly report on Form 10-Q of North Shore Capital
     Advisors Corp. ("North Shore");

2.   Based on my knowledge,  this  quarterly  report does not contain any untrue
     statement of a material fact or omit to state a material fact  necessary to
     make the statements  made, in light of the  circumstances  under which such
     statements  were made, not misleading with respect to the period covered by
     this quarterly report;

3.   Based on my  knowledge,  the  financial  statements,  and  other  financial
     information  included  in this  quarterly  report,  fairly  present  in all
     material respects the financial  condition,  results of operations and cash
     flows of North Shore as of and for, the periods presented in this quarterly
     report;

4.   North  Shore's  other  certifying   officers  and  I  are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-15(e) and  15(d)-15(e)) and internal control over
     financial  reporting  (as  defined  in  Exchange  Act Rules  13a-15(f)  and
     15d-15(f)) for North Shore and have:

     a. Designed such disclosure controls and procedures to ensure that material
information  relating to North  Shore,  or caused such  disclosure  controls and
procedures to be disclosed  under our  supervision,  including its  consolidated
subsidiaries, is made known to us by others within those entities,  particularly
during the period in which this quarterly report is being prepared;

     b. Designed such internal control over financial reporting,  or caused such
internal control over financial  reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial  statements for external purposes in accordance
with generally accepted accounting principles;

     c. Evaluated the  effectiveness  of North Shore's  disclosure  controls and
procedures and presented in this report our conclusions  about the effectiveness
of the disclosure  controls and procedures,  as of the end of the period covered
by this quarterly report based on such evaluation; and

     d.  Disclosed in this report any change in North Shore's  internal  control
over financial  reporting that occurred  during North Shore's most recent fiscal
quarter  (North  Shore's  fourth fiscal quarter in the case of an annual report)
that has  materially  affected,  or is reasonably  likely to materially  affect,
North Shore's internal control over financial reporting.

5.   North Shore's other certifying officers and I have disclosed,  based on our
     most recent  evaluation  of internal  control over  financial  reporting to
     North  Shore's  auditors and the audit  committee of North Shore's board of
     directors (or persons performing the equivalent functions):

     a. All significant  deficiencies  and material  weaknesses in the design or
operation of internal  control over  financial  reporting  which are  reasonably
likely to adversely affect North Shore's ability to record,  process,  summarize
and report financial data; and

     b. Any fraud,  whether or not material,  that involves  management or other
employees who have a significant  role in North  Shore's  internal  control over
financial reporting.


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<PAGE>



Date: May 15, 2008


/s/Steven Cohen
Steven Cohen
Chief Executive Officer and Chief Financial Officer


EXHIBIT 32.1

                    NORTH SHORE CAPITAL ADVISORS CORP.

   CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
           SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


     In  connection  with the Quarterly  Report of North Shore Capital  Advisors
Corp. (the "Company") on Form 10-Q for the period ending March 31, 2008 as filed
with the Securities and Exchange  Commission on the date hereof (the Report), I,
Steven  Cohen,  Chief  Executive  Officer  and Chief  Financial  Officer  of the
Company, certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:

1.   The Report fully complies with the  requirements  of section 13(a) or 15(d)
     of the Securities Exchange Act of 1934; and

2.   To my knowledge,  the information  contained in the Report fairly presents,
     in all material respects,  the financial condition and result of operations
     of the Company as of the period covered by the Report.





/s/ Steven Cohen
Steven Cohen
Chief Executive Officer and Chief Financial Officer

May 15, 2008

                                  SIGNATURES


     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


                          NORTH SHORE CAPITAL ADVISORS CORP.


                         /s/ Steven Cohen
                            --------------------------------------
                            Steven Cohen
                            Chief Executive Officer and Chief Financial Officer


Dated:  May 15, 2008










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