----

----

| x | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|-----------------------------------------------------------------------------------|

| o | TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|------------------------------------------------------------------------------------|

| California                                                     |   | 95-2746949                           |
|----------------------------------------------------------------|--------|--------------------------------------|
| (State or other jurisdiction of incorporation or organization) |   | (I.R.S. Employer Identification No.) |
|                                                           |   |                                 |
|                                                           |   |                                 |
| 340 North Camden Drive, Suite 302Beverly Hills, California     |   |  90210                          |
| (Address of principal executive offices)                       |   | (Zip Code)                           |

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

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----

|       |                  |                                                                                        | Page No. |
|------------|-----------------------|---------------------------------------------------------------------------------------------|----------|
| PART I.    | Financial Information | 3                                                                                           |
|       |                  |                                                                                        |     |
|       | Item 1.               | Financial Statements (unaudited) :                                                          | 3        |
|       |                  |                                                                                        |     |
|       |                  | Notes to Financial Statements                                                               | 7        |
|       |                  |                                                                                        |     |
|       | Item 2.               | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 15       |
|       |                  |                                                                                        |     |
|       | Item 3.               | Quantitative and Qualitative Disclosures About Market Risk                                  | 22       |
|       |                  |                                                                                        |     |
|       | Item 4.               | Controls and Procedures                                                                     | 22       |
|       |                  |                                                                                        |     |
| PART II.   | Other Information     | 23                                                                                          |
|       |                  |                                                                                        |     |
|       | Item 1.               | Legal Proceedings                                                                           | 23       |
|       |                  |                                                                                        |     |
|       | Item 1A               | Risk Factors                                                                                | 24       |
|       |                  |                                                                                        |     |
|       | Item 2.               | Unregistered Sales of Equity Securities and Use of Proceeds                                 | 24       |
|       |                  |                                                                                        |     |
|       | Item 3.               | Defaults Upon Senior Securities                                                             | 24       |
|       |                  |                                                                                        |     |
|       | Item 4.               | Removed and Reserved                                                                        | 25       |
|       |                  |                                                                                        |     |
|       | Item 5.               | Other Information                                                                           | 25       |
|       |                  |                                                                                        |     |
|       | Item 6.               | Exhibits                                                                                    | 25       |
|       |                  |                                                                                        |     |
| SIGNATURES |                  | 26                                                                                          |

----

|                                                                                                                                                                                            |   | September 30, 2010 |        |   | December 31, 2009 |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|-------------|--------|-------------------|--------|
| ASSETS                                                                                                                                                                                          |   |               |        |   |              |   |
| CURRENT ASSETS:                                                                                                                                                                                 |   |               |        |   |              |   |
| Cash and cash equivalents                                                                                                                                                                       |   | $                  | 1,506       |   |              | $      | 1,367 |   |
| Accounts Receivable,net                                                                                                                                                                         |   |               | 5,119       |   |              |   | 3,626 |   |
| Inventory                                                                                                                                                                                       |   |               | 939         |   |              |   | 4,117 |   |
| Prepaid expenses                                                                                                                                                                                |   |               | 8,295       |   |              |   | 7,678 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Total current assets                                                                                                                                                                            |   |               | 15,859      |   |              |   | 16,788 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Deposits                                                                                                                                                                                        |   |               | 21,300      |   |              |   | 21,300 |   |
| Equipment, net                                                                                                                                                                                  |   |               | 8,013       |   |              |   | 13,376 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Total assets                                                                                                                                                                                    |   | $                  | 45,172      |   |              | $      | 51,464 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| LIABILITIES AND STOCKHOLDERS' DEFICIT                                                                                                                                                           |   |               |        |   |              |   |   |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| CURRENT LIABILITIES:                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Accounts payable, trade                                                                                                                                                                         |   | $                  | 1,101,931   |   |              | $      | 1,035,204 |   |
| Accrued liabilities                                                                                                                                                                             |   |               | 656,101     |   |              |   | 547,502 |   |
| Accrued payroll - officers                                                                                                                                                                      |   |               | 696,588     |   |              |   | 548,126 |   |
| Notes payable - related party                                                                                                                                                                   |   |               | 267,347     |   |              |   | 64,612 |   |
| Notes payable                                                                                                                                                                                   |   |               | 1,041,465   |   |              |   | 888,843 |   |
| Accrued interest expense                                                                                                                                                                        |   |               | 715,973     |   |              |   | 629,149 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Total current liabilities                                                                                                                                                                       |   |               | 4,479,405   |   |              |   | 3,713,436 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Long term notes payable                                                                                                                                                                         |   |               | -           |   |              |   | 354,826 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Total liabilities                                                                                                                                                                               |   |               | 4,479,405   |   |              |   | 4,068,262 |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| COMMITMENTS AND CONTINGENCIES                                                                                                                                                                   |   |               |        |   |              |   |   |   |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| STOCKHOLDERS' DEFICIT:                                                                                                                                                                          |   |               |        |   |              |   |   |   |
| Preferred stock, $.01 par value, 20,000,000 shares authorized, -0- issued and outstanding                                                                                                       |   |               | -           |   |              |   | - |   |
| Common stock, no par value,200,000,000 shares authorized, 1,635,239,225  and 1,020,051,351 shares issued and outstanding as of September 30, 2010 and December 31, 2009, respectively |   |               | 35,183,116  |   |              |   | 33,907,469 |   |
| Deferred Consulting Cost                                                                                                                                                                        |   |               | (29,333     | )      |              |   | - |   |
| Additional paid-in-capital                                                                                                                                                                      |   |               | 5,313,089   |   |              |   | 5,313,089 |   |
| Accumulated deficit                                                                                                                                                                             |   |               | (44,901,105 | )      |              |   | (43,237,356 | ) |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Total stockholders' deficit                                                                                                                                                                     |   |               | (4,434,233  | )      |              |   | (4,016,798 | ) |
|                                                                                                                                                                                            |   |               |        |   |              |   |   |   |
| Total liabilities and stockholders' deficit                                                                                                                                                     |   | $                  | 45,172      |   |              | $      | 51,464 |   |

----

|                                                 |   | 2010   |          |   | 2009   |   |
|------------------------------------------------------|--------|--------|---------------|--------|--------|--------|
|                                                 |   |   |          |   |   |   |
| REVENUE, NET                                         |   | $      | 1,821         |   |   | $      | 4,415 |   |
| COST OF GOODS SOLD                                   |   |   | 1,457         |   |   |   | 9,576 |   |
|                                                 |   |   |          |   |   |   |   |   |
| GROSS PROFIT                                         |   |   | 364           |   |   |   | (5,161 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| OPERATING EXPENSES:                                  |   |   |          |   |   |   |   |   |
| Selling, general and administrative                  |   |   | 317,845       |   |   |   | 554,895 |   |
| Marketing                                            |   |   | 42,044        |   |   |   | 907,368 |   |
| Depreciation and amortization                        |   |   | 2,707         |   |   |   | 4,764 |   |
|                                                 |   |   |          |   |   |   |   |   |
| Total expenses                                       |   |   | 362,596       |   |   |   | 1,467,027 |   |
|                                                 |   |   |          |   |   |   |   |   |
| LOSS FROM OPERATIONS                                 |   |   | (362,232      | )      |   |   | (1,472,188 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| OTHER INCOME (EXPENSE):                              |   |   |          |   |   |   |   |   |
| Interest income (expense)                            |   |   | (39,549       | )      |   |   | (12,275 | ) |
| Other income                                         |   |   | 3,750         |   |   |   | - |   |
| Loss on settlement of debt                           |   |   | (54,678       | )      |   |   | (1,058,889 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| Total other expenses                                 |   |   | (90,477       | )      |   |   | (1,071,164 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| NET LOSS                                             |   |   | (452,709      | )      |   | $      | (2,543,352 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED:     |   |   | (0.00         | )      |   | $      | (0.00 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING |   |   | 1,483,372,687 |   |   |   | 614,930,050 |   |

----

|                                                 |   | 2010   |          |   | 2009   |   |
|------------------------------------------------------|--------|--------|---------------|--------|--------|--------|
|                                                 |   |   |          |   |   |   |
| REVENUE, NET                                         |   | $      | 4,878         |   |   | $      | 19,897 |   |
| COST OF GOODS SOLD                                   |   |   | 3,607         |   |   |   | 11,444 |   |
|                                                 |   |   |          |   |   |   |   |   |
| GROSS PROFIT                                         |   |   | 1,271         |   |   |   | 8,453 |   |
|                                                 |   |   |          |   |   |   |   |   |
| OPERATING EXPENSES:                                  |   |   |          |   |   |   |   |   |
| Selling, general and administrative                  |   |   | 909,765       |   |   |   | 1,030,087 |   |
| Marketing                                            |   |   | 103,040       |   |   |   | 962,293 |   |
| Depreciation and amortization                        |   |   | 8,375         |   |   |   | 19,831 |   |
|                                                 |   |   |          |   |   |   |   |   |
| Total expenses                                       |   |   | 1,021,180     |   |   |   | 2,012,211 |   |
|                                                 |   |   |          |   |   |   |   |   |
| LOSS FROM OPERATIONS                                 |   |   | (1,019,909    | )      |   |   | (2,003,758 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| OTHER INCOME (EXPENSE):                              |   |   |          |   |   |   |   |   |
| Interest income (expense)                            |   |   | (121,685      | )      |   |   | (89,544 | ) |
| Other income                                         |   |   | 11,250        |   |   |   | - |   |
| Loss on settlement of debt                           |   |   | (533,405      | )      |   |   | (1,486,130 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| Total other expenses                                 |   |   | (643,840      | )      |   |   | (1,575,674 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| NET LOSS                                             |   | $      | (1,663,749    | )      |   | $      | (3,579,432 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED:     |   | $      | (0.00         | )      |   | $      | (0.01 | ) |
|                                                 |   |   |          |   |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING |   |   | 1,305,048,817 |   |   |   | 310,572,145 |   |

----

|                                                              |   | 2010   |       |   | 2009   |   |
|-------------------------------------------------------------------|--------|--------|------------|--------|--------|--------|
|                                                              |   |   |       |   |   |   |
| CASH FLOWS FROM OPERATING ACTIVITIES:                             |   |   |       |   |   |   |
| Net loss                                                          |   | $      | (1,663,749 | )      |   | $      | (3,579,432 | ) |
| Adjustments to reconcile net loss to net cash used in operations: |   |   |       |   |   |
| Stocks issued for services                                        |   |   | 356,195    |   |   |   | 1,692,124 |   |
| Loss on settlement of debt                                        |   |   | 533,405    |   |   |   | 1,486,130 |   |
| Depreciation                                                      |   |   | 8,375      |   |   |   | 19,831 |   |
| Changes in operating assets and liabilities:                      |   |   |       |   |   |   |   |   |
| Inventory                                                         |   |   | 3,178      |   |   |   | - |   |
| Accounts receivable                                               |   |   | (1,493     | )      |   |   | (2,569 | ) |
| Prepaid expenses                                                  |   |   | (617       | )      |   |   | 622 |   |
| Deposits                                                          |   |   | -          |   |   |   | (11,074 | ) |
| Accounts payable and accrued liabilities                          |   |   | 430,582    |   |   |   | (172,133 | ) |
|                                                              |   |   |       |   |   |   |   |   |
| Net cash used in operating activities                             |   |   | (334,124   | )      |   |   | (566,501 | ) |
|                                                              |   |   |       |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES:                             |   |   |       |   |   |   |   |   |
| Purchase of equipment                                             |   |   | (3,012     | )      |   |   | - |   |
| Decrease (increase) in restricted cash                            |   |   | -          |   |   |   | 10,477 |   |
|                                                              |   |   |       |   |   |   |   |   |
| Net cash (used) provided by investing activities                  |   |   | (3,012     | )      |   |   | 10,477 |   |
|                                                              |   |   |       |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES:                             |   |   |       |   |   |   |   |   |
| Proceeds from notes payable-related party                         |   |   | 241,901    |   |   |   | 103,645 |   |
| Proceeds from notes payable                                       |   |   | 112,000    |   |   |   | 509,716 |   |
| Payments on notes payable - related party                         |   |   | (16,626    | )      |   |   | (49,116 | ) |
|                                                              |   |   |       |   |   |   |   |   |
| Net cash provided by financing activities                         |   |   | 337,275    |   |   |   | 564,245 |   |
|                                                              |   |   |       |   |   |   |   |   |
|                                                              |   |   |       |   |   |   |   |   |
| NET DECREASE IN CASH AND CASH EQUIVALENTS                         |   |   | 139        |   |   |   | 8,221 |   |
|                                                              |   |   |       |   |   |   |   |   |
| CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                    |   |   | 1,367      |   |   |   | 1,910 |   |
|                                                              |   |   |       |   |   |   |   |   |
| CASH AND CASH EQUIVALENTS, END OF PERIOD                          |   | $      | 1,506      |   |   | $      | 10,131 |   |
|                                                              |   |   |       |   |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:                |   |
|                                                              |   |   |       |   |   |   |   |   |
| Income tax                                                        |   | $      | -          |   |   | $      | - |   |
| Interest Paid                                                     |   | $      | 526        |   |   | $      | - |   |
|                                                              |   |   |       |   |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES FOR NON CASH INVESTING AND               |   |
| FINANCING ACTIVITIES:                                             |   |   |       |   |   |   |   |   |
|                                                              |   |   |       |   |   |   |   |   |
| Shares issued for settlement of debt and accrued interest         |   | $      | 890,118    |   |   | $      | 2,522,205 |   |
| Shares issued for prepaid expenses                                |   | $      | 88,000     |   |   | $      | - |   |

----

----

----

| a) | A. Sean Rose, Claire F. Rose and Mark Rose v. Universal Detection Technology, aka Pollution Research and Control Corporation (Superior Court of the State of California for the County of Los Angeles, North Central District, Case No. EC042040) |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| b) | On June 2, 2006, Plaintiff Trilogy Capital Partners instituted an action in the Los Angeles Superior Court (Trilogy Capital Partners v. Universal Detection Technology, et. al., Case No. SC089929) against the Company. Plaintiff’s Complaint alleged damages against UDT for breach of an engagement letter in the amount of $93,449.  Also, Plaintiff alleged that UDT had failed to issue warrants to it pursuant to a written agreement. After completing the initial stages of litigation and conducting extensive mediation, Plaintiff and UDT reached a settlement wherein commencing December 15, 2006, UDT would make monthly payments to Plaintiff of $2,000 until a debt of $90,000 plus accrued interest at six percent per annum was fully paid.  In exchange, Plaintiff would release all of its claims against UDT. As of September 30, 2010, $28,098 was due under the agreement. |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c) | On November 15, 2006, Plaintiff NBGI, Inc. instituted an action in the Los Angeles Superior Court (NBGI, Inc.  v. Universal Detection Technology, et. al., Case No. BC361979) against the Company. NBGI, Inc.’s Complaint alleged breach of contract, and requested damages in the amount of $111,014 plus interest at the legal rate and for costs of suit.  UDT strongly disputes and shall vigorously defend against the allegations of the Complaint. To date, discovery has commenced, and trial has been set for October 29, 2007. There is also a Motion for Summary Judgment set for September 11, 2007.   The Summary Judgment was granted in NBGI’s favor, and Judgment has been entered. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d) | On June 23, 2009, California Institute of Technology (“Cal Tech”) sent a letter to Universal Detection Technology ("UDT"), asserting certain breaches by UDT of that certain License Agreement between Cal Tech and UDT effective September 30, 2009 as amended (the "License Agreement") including nonpayment of royalties, failure to pay certain prosecution and legal costs and failure to fully commercialize the patents and technologies that are licensed to UDT under the License Agreement.  Cal Tech is also asserting its right to terminate the License Agreement effective June 4, 2009. Although the Company disagrees with the various assertions made by Cal Tech in the letter the Company has determined not to pursue litigation and has accepted the termination of the Cal Tech license agreement. Cal Tech has not communicated with the Company since June 4, 2009 and has not asserted any further claims. To date, no further action has been taken. The Company will seek to identify and develop replacement technologies. There can be no assurances that such efforts will produce suitable technologies for the Company's use. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

|                                           |   |     |    |   | Weighted Average |   |   | Weighted       |   |   | Aggregated |   |
|------------------------------------------------|--------|----------|---------|--------|------------------|--------|--------|----------------|--------|--------|------------|--------|
|                                           |   |     |    |   | Exercise         |   |   | Average        |   |   | Intrinsic  |   |
|                                           |   | # shares |    |   | Price            |   |   | Remaining Life |   |   | Value      |   |
| Options:                                       |   |     |    |   |             |   |   |           |   |   |       |   |
| Outstanding and exercisable, December 31, 2009 |   |     | 539,750 |   |             | $      | 6.65   |           |   |   | 1.39       |   |   | $ | - |   |
| Granted                                        |   |     | -       |   |             |   |   |           |   |   |       |   |   |   | - |   |
| Exercised                                      |   |     | -       |   |             |   |   |           |   |   |       |   |   |   | - |   |
| Expired                                        |   |     | -       |   |             |   |   |           |   |   |       |   |   |   | - |   |
| Outstanding and exercisable, June 30, 2010     |   |     | 539,750 |   |             | $      | 6.65   |           |   |   | 0.64       |   |   | $ | - |   |
|                                           |   |     |    |   |             |   |   |           |   |   |       |   |   |   |   |   |
| Warrants:                                      |   |     |    |   |             |   |   |           |   |   |       |   |   |   |   |   |
| Outstanding and exercisable, December 31, 2009 |   |     | -       |   |             |   | N/A    |           |   |   |       |   |   | $ | - |   |
| Granted                                        |   |     | -       |   |             |   |   |           |   |   |       |   |   |   | - |   |
| Exercised                                      |   |     | -       |   |             |   |   |           |   |   |       |   |   |   | - |   |
| Expired                                        |   |     | -       |   |             |   |   |           |   |   |       |   |   |   | - |   |
| Outstanding and exercisable, June 30, 2010     |   |     | -       |   |             |   | N/A    |           |   |   |       |   |   | $ | - |   |

----

----

----

----

|   | ● | administrative expenses, including salaries of officers and other employees we plan to hire; |
|--------|---------|----------------------------------------------------------------------------------------------|
|   |    |                                                                                         |
|   | ● | repayment of debt;                                                                           |
|   |    |                                                                                         |
|   | ● | sales and marketing;                                                                         |
|   |    |                                                                                         |
|   | ● | product development, testing and manufacturing; and                                          |
|   |    |                                                                                         |
|   | ● | expenses of professionals, including accountants and attorneys.                              |

----

|   | · | One loan from three family members, each of whom is an unaffiliated party, evidenced by four promissory notes in the aggregate principal amounts of $100,000, $50,000, $50,000, and $100,000, each due June 24, 2001 with interest rates ranging from 11% to 12%. We entered into a settlement agreement in the third quarter of 2004 with each of these parties. Pursuant to this agreement, at June 30, 2005, we were required to pay an additional $80,000 as full payment of our obligations. We did not make this payment and are in default of these notes.  As of September 30, 2010, we have $546,466 accrued for including interest relating to this matter. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party in the aggregate principal amount of $195,000 with interest at a rate of 12% per annum. Pursuant to a letter agreement dated as of August 10, 2004, we entered into a settlement with this party and agreed to pay a total of $261,000 pursuant to a scheduled payment plan through July 2005. Additionally, the Company, in September 2004, issued 206,250 shares of common stock upon the conversion of unpaid interest in the aggregate amount of $33,000. At September 30, 2010, there was $161,000 principal amount (and $92,519 in interest) remaining on this note. We did not make our scheduled payment under this note in July 2005, and are in default of this note. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party in the aggregate principal amount of $98,500, due July 31, 2005, with interest at the rate of 9% per annum. Pursuant to a letter agreement dated August 10, 2004, between this third party and us, we agreed to pay a total of $130,800 pursuant to a scheduled payment plan through July 2005. At September 30, 2010, there was $71,500 principal amount (and $34,709 in interest) remaining on this note. We did not make our scheduled payment under this note in July 2005, and are in default of this note. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $100,000 due on March 31, 2006 with an interest rate of 12% per annum.  As of September 30, 2010, we owed $55,500 in interest.  We did not make our scheduled payment on March 31, 2006. We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $1,500 due June 27, 2007 with an interest rate of 12.5% per annum.  As of September 30, 2010, we owed $625 in interest.  We did not make our scheduled payment on June 27, 2007.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $4,000 due on January 9, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $4,000 in principal and $840 in interest.  We did not make our scheduled payment on January 9, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $8,000 due on January 13, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $8,000 in principal and $1,680 in interest.  We did not make our scheduled payment on January 13, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $5,000 due on January 16, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $5,000 in principal and $1,050 in interest.  We did not make our scheduled payment on January 16, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $33,000 due on January 22, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we paid off the remaining balance. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $13,000 due on February 11, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $13,000 in principal and $2,600 in interest.  We did not make our scheduled payment on February 11, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $12,000 due on February 20, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $12,000 in principal and $2,280 in interest.  We did not make our scheduled payment on February 20, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $17,000 due on February 11, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $17,000 in principal and $3,400 in interest.  We did not make our scheduled payment on February 11, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $9,940 due on March 31, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $9,940 in principal and $1,789 in interest.  We did not make our scheduled payment on March 31, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $1,638 due on March 31, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $1,638 in principal and $295 in interest.  We did not make our scheduled payment on March 31, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $1,420 due on March 31, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $1,420 in principal and $256 in interest.  We did not make our scheduled payment on March 31, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $12,500 due on April 16, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $12,500 in principal and $2,188 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $4,475 due on April 23, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $4,475 in principal and $761 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $9,000 due on May 1, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $9,000 in principal and $1,530 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $40,000 due on May 6, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $2,500 in principal and $5,675 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $13,677 due on June 16, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $13,677 in principal and $2,120 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $18,940 due on June 9, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $18,940 in principal and $3,030 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $30,000 due on August 24, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $30,000 in principal and $3,300 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $40,000 due on September 10, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $40,000 in principal and $5,063 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $10,000 due on September 15, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $10,000 in principal and $1,250 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $29,920 due on August 12, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $29,920 in principal and $4,039 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $25,940 due on July 23, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $25,940 in principal and $3,632 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $45,000 due on November 2, 2009 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $45,000 in principal and $5,400 in interest.  We did not make our scheduled payment on November 2, 2009.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $20,000 due on October 15, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $20,000 in principal and $2,300 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $50,000 due on November 27, 2009 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $50,000 in principal and $5,500 in interest.  We did not make our scheduled payment on November 27, 2009.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $90,000 due on December 23, 2009 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $90,000 in principal and $9,000 in interest.  We did not make our scheduled payment on December 23, 2009.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $25,000 due on January 16, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $25,000 in principal and $2,375 in interest.  We did not make our scheduled payment on January 16, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $23,000 due on May 4, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $23,000 in principal and $1,840 in interest.  We did not make our scheduled payment on May 4, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $30,000 due on March 26, 2010 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $30,000 in principal and $2,100 in interest.  We did not make our scheduled payment on March 26,2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $31,000 due on May 17, 2010 with a late charge of 15% per annum.  As of September 30, 2010, we owed $24,000 in principal and $4,650 in late charge.  We did not make our scheduled payment on May 17, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $35,000 due on May 12, 2011 with an interest rate of 12.0% per annum.  As of September 30, 2010, we owed $35,000 in principal and $1,400 in interest. |
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|   | · | Various loans from the Company’s President & CEO evidenced by verbal and written promissory notes in the aggregate principal amount of $267,347 due on demand with interest rates between 0% and 12% per annum.  As of September 30, 2010, we owed $267,347 in principal and $451 in interest. |
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|   | ● | During the three months ended September 30, 2010, we entered into agreements to issue 142,260,000 shares of common stock to various notes holders to convert outstanding debt obligations valued at approximately $128,808 as follows: |
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|   | o  | On August 25, 2010, we issued 67,260,000 shares of common stock to convert outstanding obligations valued at $53,808.  The price per share of the conversion was $0.0008. |
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|   | o  | On September 13, 2010, we issued 75,000,000 shares of common stock to convert outstanding obligations valued at $75,000.  The price per share of the conversion was $0.001. |
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|   | ● | One loan from an unaffiliated party in the aggregate principal amount of $195,000 with interest at a rate of 9% per annum. Pursuant to a letter agreement dated as of August 10, 2004, we entered into a settlement with this party and agreed to pay a total of $261,000 pursuant to a scheduled payment plan through July 2005. Additionally, the Company, in September 2004, issued 206,250 shares of common stock upon the conversion of unpaid interest in the aggregate amount of $33,000. At September 30, 2010, there was $161,000 principal amount remaining on this note. We did not make our scheduled payment under this note and are in default. As of September 30, 2010, we owed $92,519 in interest on this note. |
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|   | ● | One loan from an unaffiliated party in the aggregate principal amount of $98,500, due July 31, 2005 with interest at the rate of 9% per annum. Pursuant to a letter agreement dated August 10, 2004, between this third party and us, we agreed to pay a total of $130,800 pursuant to a scheduled payment plan through July 2005. At September 30, 2010, there was $71,500 principal amount remaining on this note. We did not make our scheduled payments under this note and are in default. As of September 30, 2010, we owed $34,709 in interest on this note. |
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| Exhibit Number |   | Description                                                                                                                             |
|----------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------|
| 10.1           |   | Form of Note Conversion Agreement                                                                                                       |
| 31             |   | Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith                                                 |
| 32             |   | Certification Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, filed herewith. |

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|                     | UNIVERSAL DETECTION TECHNOLOGY |                                                                                                                                                    |
|--------------------------|--------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|
|                     |                           |                                                                                                                                                    |   |
| Dated: November 19, 2010 | By:                            | /s/ Jacques Tizabi                                                                                                                                 |   |
|                     |                           | Jacques Tizabi,President, Chief Executive Officer (Principal Executive Officer),and Acting Chief Financial Officer (Acting Principal Financial Officer) |   |

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