**REVOLUTIONARY        CONCEPTS, INC.**

| **Nevada**                                    |   | **7382**                                      |   | **27-0094868**                       |
|-----------------------------------------------|--------|-----------------------------------------------|--------|--------------------------------------|
| (State                  or other Jurisdiction |   | (Primary                  Standard Industrial |   | (I.R.S.                  Employer    |
| of                  Incorporation or          |   | Classification                  Code Number)  |   | Identification                  No.) |
| Organization)                                 |   |                                          |   |                                 |

**  **

**Revolutionary        Concepts, Inc.**

**Ron        Carter, President**

**Revolutionary        Concepts, Inc.**

**2622        Ashby Woods**

**Matthews,        NC 28105**

**(704)        622-6327**

**Charles        Barkley, Esq.**

**6201        Fairview Road, Suite 200**

**Charlotte,        NC 28210**

**(704)        944-4290**

**(704)        944-4280 (fax)**

| Large                  accelerated filer        ̈      |   | Accelerated                  filer  ̈ |
|-----------------------------------------------------------------------------------------------|--------|------------------------------------------------|
| Non-accelerated                  filer          ̈ |   | Smaller                  reporting company x   |

----

**as        of September 30, 2008 and December 31, 2007**

|                                                                                                                                                                                                                                |   | (Unaudited)  |       | **Restated** |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|------------|--------------|--------|
|                                                                                                                                                                                                                                |   | **09/30/08** |       | **12/31/07** |   |
| ASSETS                                                                                                                                                                                                                              |   |         |       |         |   |   |   |
| Current                    Assets                                                                                                                                                                                                   |   |         |       |         |   |   |   |
| Cash                    and Cash Equivalents                                                                                                                                                                                        |   | $            | 34,194     |         | $      | 19,070 |   |
| Total                    Current Assets                                                                                                                                                                                             |   |         | 34,194     |         |   | 19,070 |   |
|                                                                                                                                                                                                                                |   |         |       |         |   |   |   |
| Fixed                    Assets                                                                                                                                                                                                     |   |         |       |         |   |   |   |
| Accumulated                    Depreciation                                                                                                                                                                                         |   |         | (8,115     | )            |   | (6,049 | ) |
| Computer                                                                                                                                                                                                                            |   |         | 11,331     |         |   | 11,331 |   |
| Total                    Fixed Assets                                                                                                                                                                                               |   |         | 3,216      |         |   | 5,282 |   |
| Other                    Assets                                                                                                                                                                                                     |   |         |       |         |   |   |   |
| Accumulated                    Amortization                                                                                                                                                                                         |   |         | (37,969    | )            |   | (30,915 | ) |
| Security                    Deposits                                                                                                                                                                                                |   |         | 1,500      |         |   | 1,500 |   |
| Organizational                    Costs                                                                                                                                                                                             |   |         | 3,070      |         |   | 3,070 |   |
| Patent                    Costs                                                                                                                                                                                                     |   |         | 88,306     |         |   | 62,305 |   |
| Total                    Other Assets                                                                                                                                                                                               |   |         | 54,907     |         |   | 35,960 |   |
|                                                                                                                                                                                                                                |   |         |       |         |   |   |   |
| TOTAL                    ASSETS                                                                                                                                                                                                     |   | $            | 92,317     |         | $      | 60,312 |   |
|                                                                                                                                                                                                                                |   |         |       |         |   |   |   |
| LIABILITIES                    AND STOCKHOLDERS' EQUITY                                                                                                                                                                             |   |         |       |         |   |   |   |
| Current                    Liabilities                                                                                                                                                                                              |   |         |       |         |   |   |   |
| Accounts                    Payable                                                                                                                                                                                                 |   | $            | 65,204     |         | $      | 83,643 |   |
| Notes                    payable (see footnote 10)                                                                                                                                                                                  |   |         | 307,500    |         |   | - |   |
| Total                    Current Liabilities                                                                                                                                                                                        |   |         | 372,704    |         |   | 83,643 |   |
|                                                                                                                                                                                                                                |   |         |       |         |   |   |   |
| Stockholders'                    Equity                                                                                                                                                                                             |   |         |       |         |   |   |   |
| Preferred                    Stock 10,000,000 shares authorized, none issued Common Stock,                    .001 par                    value, 18,811,700 shares issued and outstanding, 65,000,000                    authorized |   |         | 18,812     |         |   | 18,812 |   |
| Paid                    in Capital                                                                                                                                                                                                  |   |         | 1,215,538  |         |   | 1,215,538 |   |
| Unpaid                    Captal contributions                                                                                                                                                                                      |   |         | (235,709   | )            |   | (107,396 | ) |
| Deficit                    accumulated during the development stage                                                                                                                                                                 |   |         | (1,279,028 | )            |   | (1,150,285 | ) |
|                                                                                                                                                                                                                                |   |         | (280,387   | )            |   | (23,331 | ) |
|                                                                                                                                                                                                                                |   |         |       |         |   |   |   |
| TOTAL                    LIABILITIES AND STOCKHOLDERS' EQUITY                                                                                                                                                                       |   | $            | 92,317     |         | $      | 60,312 |   |

----

|                                                              |   | (Unaudited)            |       | (Unaudited)            |   | **March 12, 2004** |   |
|-------------------------------------------------------------------|--------|------------------------|------------|------------------------|--------|------------------------------|--------|
|                                                              |   |                   |       |                   |   | **(Inception) to**      |   |
|                                                              |   | **September 30,** |       | **September 30,** |   | **September 30,**       |   |
|                                                              |   | **2008 **         |       | **2007 **         |   | **2008 **               |   |
|                                                              |   |                   |       |                   |   |                         |   |
| **OPERATING                  EXPENSES**                           |   |                   |       |                   |   |                         |   |   |   |   |
| Automobile                  Expense                               |   |                   |       |                   |   | -                            |   |   | 15,822 |   |
| Bank                  Charges                                     |   |                   | 54         |                   |   | 410                          |   |   | 4,394 |   |
| Depreciation                  and Amortization Expense            |   |                   | 4,560      |                   |   | -                            |   |   | 46,084 |   |
| Interest                  Expense                                 |   |                   | 3,118      |                   |   | 5                            |   |   | 9,497 |   |
| License                  and Permits                              |   |                   | -          |                   |   | -                            |   |   | 2,253 |   |
| Office                  Expense                                   |   |                   | 17         |                   |   | -                            |   |   | 10,325 |   |
| Office                  Supplies                                  |   |                   | 307        |                   |   | 163                          |   |   | 11,665 |   |
| Payroll                  taxes                                    |   |                   |       |                   |   | -                            |   |   | 16,014 |   |
| Printing                  and Reproduction                        |   |                   | 1,385      |                   |   | 935                          |   |   | 9,684 |   |
| Professional                  Fees                                |   |                   | 13,900     |                   |   | 122,650                      |   |   | 765,109 |   |
| Product                  Research and Development                 |   |                   | -          |                   |   | -                            |   |   | 280,206 |   |
| Taxes                                                             |   |                   | 721        |                   |   | -                            |   |   | 1,241 |   |
| Telephone                  Expense                                |   |                   |       |                   |   |                         |   |   | 13,552 |   |
| Travel                  Expense                                   |   |                   | 2,954      |                   |   | 472                          |   |   | 58,476 |   |
| Website                  Development                              |   |                   |       |                   |   | -                            |   |   | 10,200 |   |
| Other                  Expenses                                   |   |                   | 5,675      |                   |   | 498                          |   |   | 42,804 |   |
| Total                  Operating Expenses                         |   | $                      | 32,691     |                   | $      | 125,133                      |   | $ | 1,297,326 |   |
|                                                              |   |                   |       |                   |   |                         |   |   |   |   |
| **OTHER                  INCOME**                                 |   |                   |       |                   |   |                         |   |   |   |   |
| Interest                                                          |   |                   | 2,497      |                   |   | 422                          |   |   | 18,298 |   |
|                                                              |   |                   |       |                   |   |                         |   |   |   |   |
| **NET                  (LOSS)**                                   |   | $                      | (30,194    | )                      |   | (124,711                     | )      | $ | (1,279,028 | ) |
|                                                              |   |                   |       |                   |   |                         |   |   |   |   |
| Weighted                  number of shares outstanding            |   |                   | 17,863,880 |                   |   | 17,626,925                   |   |   | 17,863,880 |   |
|                                                              |   |                   |       |                   |   |                         |   |   |   |   |
| (Loss)                  per weighted number of shares outstanding |   |                   | (0.00      | )                      |   | (0.01                        | )      |   | (0.07 | ) |

----

|                                                                                                       |   | nine monthsended |     | nine monthsended |   | March 12, 2004(Inception) to |   |
|------------------------------------------------------------------------------------------------------------|--------|-----------------------|----------|-----------------------|--------|---------------------------------------------|--------|
|                                                                                                       |   | September 30,    |     | September 30,    |   | September 30,                          |   |
|                                                                                                       |   | 2008                  |     | 2007                  |   | 2008                                        |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES                                                      |   |                  |     |                  |   |                                        |   |   |   |   |
| Net                  (Loss)                                                                                |   | $                     | (128,743 | )                     |   | (224,258                                    | )      | $ | (1,279,028 | ) |
| Adjustments                  to reconcile net loss to net cash from                  operating activities: |   |                  |     |                  |   |                                        |
| Depreciation                  and amortization                                                             |   |                  | 9,120    |                  |   |                                        |   |   | 46,084 |   |
| (Increase)                  in security deposits                                                           |   |                  | -        |                  |   |                                        |   |   | (1,500 | ) |
| (Increase)                  in organizational costs                                                        |   |                  | -        |                  |   | -                                           |   |   | (3,070 | ) |
| Common                  stock shares and paid in capital for services                                      |   |                  | -        |                  |   | -                                           |   |   | 256,750 |   |
| Increase                  in (decrease) accounts payable                                                   |   |                  | (18,439  | )                     |   | 18,850                                      |   |   | 65,204 |   |
| NET                  CASH USED BY OPERATING ACTIVITIES                                                     |   |                  | (138,062 | )                     |   | (205,408                                    | )      |   | (915,560 | ) |
|                                                                                                       |   |                  |     |                  |   |                                        |   |   |   |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES                                                      |   |                  |     |                  |   |                                        |   |   |   |   |
| Purchase                  of equipment                                                                     |   |                  | -        |                  |   | (687                                        | )      |   | (11,331 | ) |
| Investment                  in patent costs                                                                |   |                  | (26,001  | )                     |   | (19,141                                     | )      |   | (88,306 | ) |
| NET                  CASH USED BY INVESTING ACTIVITIES                                                     |   |                  | (26,001  | )                     |   | (19,828                                     | )      |   | (99,637 | ) |
|                                                                                                       |   |                  |     |                  |   |                                        |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES                                                      |   |                  |     |                  |   |                                        |   |   |   |   |
| Issuance                  of common stock shares from private placements                                   |   |                  | -        |                  |   |                                        |   |   | 1,642 |   |
| Issuance                  of notes payable                                                                 |   |                  | 307,500  |                  |   |                                        |   |   | 307,500 |   |
| Paid                  in capital from private placements                                                   |   |                  | -        |                  |   | 263,600                                     |   |   | 837,603 |   |
| Capital                  contributions                                                                     |   |                  | -        |                  |   | -                                           |   |   | 147,999 |   |
| Common                  stock shares repurchased with cash                                                 |   |                  | -        |                  |   | -                                           |   |   | (9,644 | ) |
| Unpaid                  capital contributions                                                              |   |                  | (128,313 | )                     |   | (23,818                                     | )      |   | (235,709 | ) |
| NET                  CASH PROVIDED BY FINANCING ACTIVITIES                                                 |   |                  | 179,187  |                  |   | 239,782                                     |   |   | 1,049,391 |   |
|                                                                                                       |   |                  |     |                  |   |                                        |   |   |   |   |
| NET                  INCREASE(DECREASE) IN CASH                                                            |   |                  | 15,124   |                  |   | 14,546                                      |   |   | 34,194 |   |
|                                                                                                       |   |                  |     |                  |   |                                        |   |   |   |   |
| CASH                  BALANCE BEGINNING OF PERIOD                                                          |   |                  | 19,070   |                  |   | 0                                           |   |   | 0 |   |
|                                                                                                       |   |                  |     |                  |   |                                        |   |   |   |   |
| CASH                  BALANCE END OF PERIOD                                                                |   | $                     | 34,194   |                  |   | 14,546                                      |   | $ | 34,194 |   |
|                                                                                                       |   |                  |     |                  |   |                                        |   |   |   |   |
| SUPPLEMENTAL                  DISCLOSURES                                                                  |   |                  |     |                  |   |                                        |   |   |   |   |
| Interest                  paid                                                                             |   | $                     | 4,985    |                  |   | 266                                         |   | $ | 6,379 |   |

----