**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB/A**

| **x**                                                                                                                                                                         |   | **QUARTERLY                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934**  |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                          |
| **FOR                THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2004**                                                                                                          |
|                                                                                                                                                                          |
| **OR**                                                                                                                                                                        |
|                                                                                                                                                                          |
| **o**                                                                                                                                                                         |   | **TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934** |
|                                                                                                                                                                          |
| **FOR                THE TRANSITION PERIOD FROM                                               TO** |
|                                                                                                                                                                          |
| **Commission                File Number 0-23553**                                                                                                                             |
|                                                                                                                                                                          |
| **IMCOR                PHARMACEUTICAL CO.**                                                                                                                                   |
| (Exact                name of small business issuer as specified in its                charter)                                                                               |
|                                                                                                                                                                          |   |                                                                                                                 |
| **NEVADA**                                                                                                                                                                    |   | **62-1742885**                                                                                                       |
| (State                or other jurisdiction of incorporation or organization)                                                                                                 |   | (I.R.S.                Employer Identification No.)                                                                  |
|                                                                                                                                                                          |   |                                                                                                                 |
| **6175                Lusk Boulevard****San                Diego, CA 92121**                                                                                                  |
| (Address                of principal executive offices) (Zip Code)                                                                                                            |
|                                                                                                                                                                          |   |                                                                                                                 |
| **858/410-5601**                                                                                                                                                              |
| (Issuer’s                telephone number, including area                code)                                                                                          |

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**Explanatory      Note**

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**Item      6. EXHIBITS AND REPORTS ON FORM 8-K**

**(a)**
**Exhibits.**

| **EXHIBIT                NO.** |   | **DESCRIPTION**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|--------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| +3.1                           |   | Restated                Articles of Incorporation of IMCOR Pharmaceutical Co., as amended,                including Certificate of Designation, Preferences and Rights of Series                A                Convertible Preferred Stock. (Filed as Exhibit 3.1 to the Company’s                Current Report on Form 8-K filed on November 8, 2004 and incorporated                herein by reference.)                                                                                                                                                               |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| +3.2                           |   | Amended                and Restated Bylaws of IMCOR Pharmaceutical Co. (Filed as Exhibit C                to the Company’s Information Statement on Form DEF 14C dated December 23,                2002 and incorporated herein by reference.)                                                                                                                                                                                                                                                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *10.1                          |   | License                Agreement originally dated as of September 23, 1997 amended and restated                in its entirety as of February 22, 2002 by and between Alliance                Pharmaceutical Corp. and Schering Aktiengesellschaft. (Certain information                in this exhibit was omitted and filed separately with the Securities                and                Exchange Commission pursuant to a confidential treatment request                under                Rule 24B-2 of the Securities Exchange Act of 1934, as                amended.) |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *10.2                          |   | Settlement                and Worldwide License Agreement dated as of January 31, 2001 by and                among                Bracco International B.V., Schering Aktiengesellschaft, and Alliance                Pharmaceutical Corp. (Certain information in this exhibit was omitted                and                filed separately with the Securities and Exchange Commission pursuant                to a                confidential treatment request under Rule 24B-2 of the Securities                Exchange                Act of 1934, as amended.)          |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *31.1                          |   | Certification                of Principal Executive Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *31.2                          |   | Certification                of Principal Financial Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |

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**(b)**
**Reports      on Form 8-K.**

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**Signatures**

| Dated:              July 21, 2005 |                                  |                                |
|-----------------------------------|---------------------------------------|-------------------------------------|
|                              | IMCOR              Pharmaceutical Co. |
|                         |                             |                           |
|                              | By:                         | /s/ Jack              DeFranco |
|                              | Jack              DeFranco            |
|                              | Chief              Operating Officer  |

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**EXHIBIT      INDEX**

| **EXHIBIT                NO.** |   | **DESCRIPTION**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|--------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| +3.1                           |   | Restated                Articles of Incorporation of IMCOR Pharmaceutical Co., as amended,                including Certificate of Designation, Preferences and Rights of Series                A                Convertible Preferred Stock. (Filed as Exhibit 3.1 to the Company’s                Current Report on Form 8-K filed on November 8, 2004 and incorporated                herein by reference.)                                                                                                                                                               |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| +3.2                           |   | Amended                and Restated Bylaws of IMCOR Pharmaceutical Co. (Filed as Exhibit C                to the Company’s Information Statement on Form DEF 14C dated December 23,                2002 and incorporated herein by reference.)                                                                                                                                                                                                                                                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *10.1                          |   | License                Agreement originally dated as of September 23, 1997 amended and restated                in its entirety as of February 22, 2002 by and between Alliance                Pharmaceutical Corp. and Schering Aktiengesellschaft. (Certain information                in this exhibit was omitted and filed separately with the Securities                and                Exchange Commission pursuant to a confidential treatment request                under                Rule 24B-2 of the Securities Exchange Act of 1934, as                amended.) |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *10.2                          |   | Settlement                and Worldwide License Agreement dated as of January 31, 2001 by and                among                Bracco International B.V., Schering Aktiengesellschaft, and Alliance                Pharmaceutical Corp. (Certain information in this exhibit was omitted                and                filed separately with the Securities and Exchange Commission pursuant                to a                confidential treatment request under Rule 24B-2 of the Securities                Exchange                Act of 1934, as amended.)          |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *31.1                          |   | Certification                of Principal Executive Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| *31.2                          |   | Certification                of Principal Financial Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |

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