<Page>

                     U.S. 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, 2007

                                       OR

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

                For the transition period from _______ to _______

                         Commission File Number 0-31012

                         UNIVERSAL DETECTION TECHNOLOGY
           (NAME OF SMALL BUSINESS ISSUER AS SPECIFIED IN ITS CHARTER)

             CALIFORNIA                               95-2746949
-------------------------------------   ----------------------------------------
   (State or other jurisdiction of        (I.R.S. Employer Identification No.)
    incorporation or organization)


   9595 WILSHIRE BLVD., SUITE 700
     BEVERLY HILLS, CALIFORNIA                          90212
-------------------------------------   ----------------------------------------
       (Address of principal                          (Zip Code)
         executive offices)

                    Issuer's telephone number: (310) 248-3655

Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes [ X ] No [ ]

Check whether the registrant is a shell company (as defined in Rule 12b-2 of the
Exchange Act). Yes [ ] No [ X ]

Number of shares outstanding as of October 31, 2007: 669,850,138 common shares.

Transitional Small Business Disclosure Format: Yes [ ] No [ X ]

EXPLANATORY NOTE: This Amended 10-QSB for the Quarter Ended September 30, 2007
is filed by Registrant to correct certain disclosures made in the Report filed
on November 13, 2007, specifically to disclose that (i) the Series A-1 Preferred
Stock of the Registrant was canceled and is no longer outstanding, (ii) that a
promissory note was issued to an affiliate of the Registrant in the principal
amount of $50,000 in connection with the cancellation of the Series A-1
Preferred Stock, and (iii) to update certain disclosures regarding the current
status of previously disclosed litigation matters.

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                                              PART I
                                       FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS


                          UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
                                    CONSOLIDATED BALANCE SHEET
                                        SEPTEMBER 30, 2007
                                            (UNAUDITED)

                                              ASSETS

CURRENT ASSETS:
Cash and cash equivalents                                                       $          3,572
Restricted cash                                                                           10,152
Accounts Receivable, net                                                                   3,858
Prepaid expenses and other current assets                                                 10,222
                                                                               ------------------
Total current assets                                                                      27,803

DEPOSITS                                                                                  10,226
EQUIPMENT, NET                                                                            63,854
PATENT COSTS                                                                             117,341
                                                                               ------------------

                                                                                $        219,224
                                                                               ==================

                               LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES:
Accounts payable, trade                                                         $        919,547
Accrued liabilities                                                                    1,009,533
Notes payable - related party                                                             64,843
Notes payable                                                                          1,317,100
Accrued interest expense                                                                 485,802
                                                                               ------------------

Total current liabilities                                                              3,796,825

OTHER LIABILITIES - Note Payable Long term                                                 4,415
                                                                               ------------------

Total Liabilities                                                                      3,801,240

COMMITMENTS AND CONTINGENCIES                                                                  -

STOCKHOLDERS' DEFICIT:
Common stock, no par value, 20,000,000,000 shares
     authorized, 476,839,778 shares issued and outstanding                            26,470,975
Additional paid-in-capital                                                             5,313,089
Accumulated deficit                                                                  (35,366,080)
                                                                               ------------------

Total stockholders' deficit                                                           (3,582,016)
                                                                               ------------------

Total Liabilities and Stockholders' Deficit                                     $        219,224
                                                                               ==================

See accompanying notes to unaudited consolidated financial statements.

                                                2


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                            UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
                                 CONSOLIDATED STATEMENTS OF OPERATIONS
                     FOR THE THREE MONTH PERIODS ENDED SEPTEMBER 30, 2007 AND 2006
                                              (UNAUDITED)


                                                                     2007                  2006
                                                             -----------------------------------------

REVENUE, net                                                  $             658     $         111,015
COST OF GOODS SOLD                                                        2,444                99,211
                                                             -------------------   -------------------

GROSS PROFIT (LOSS)                                                      (1,787)               11,804
                                                             -------------------   -------------------

OPERATING EXPENSES:
Selling, general and administrative                                     207,012               496,951
Marketing                                                                 3,673                13,139
Research and development                                                      -                13,510
Depreciation                                                              6,182                 6,182
                                                             -------------------   -------------------

Total expenses                                                          216,867               529,782
                                                             -------------------   -------------------

LOSS FROM OPERATIONS                                                   (218,653)             (517,978)

OTHER INCOME (EXPENSE):
Interest income                                                             815                   470
Interest expense                                                        (48,849)              (42,071)
Loss on settlement of debt                                              (37,962)                    -
                                                             -------------------   -------------------

Total other expense                                                     (85,996)              (41,601)
                                                             -------------------   -------------------

NET LOSS                                                      $        (304,649)    $        (559,579)
                                                             ===================   ===================

NET LOSS PER SHARE - BASIC AND DILUTED:                       $           (0.00)    $           (0.01)
                                                             ===================   ===================

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING                504,500,889            89,781,511
                                                             ===================   ===================


Weighted average number of dilutive securities has no been calculated as the effect of dilutive
securities would be anti-dilutive

See accompanying notes to unaudited consolidated financial statements.

                                                   3



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                            UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
                                 CONSOLIDATED STATEMENTS OF OPERATIONS
                      FOR THE NINE MONTH PERIODS ENDED SEPTEMBER 30, 2007 AND 2006
                                              (UNAUDITED)


                                                                     2007                  2006
                                                             -----------------------------------------

REVENUE                                                       $           6,483     $         111,515
COST OF GOODS SOLD                                                        5,283                99,211
                                                             -------------------   -------------------

GROSS PROFIT                                                              1,199                12,304
                                                             -------------------   -------------------

OPERATING EXPENSES:
Selling, general and administrative                                   2,406,157             1,672,856
Marketing                                                                20,423               166,164
Research and development                                                  9,632                31,338
Depreciation                                                             18,545                18,545
                                                             -------------------   -------------------

Total expenses                                                        2,454,757             1,888,903
                                                             -------------------   -------------------

LOSS FROM OPERATIONS                                                 (2,453,557)           (1,876,599)

OTHER INCOME (EXPENSE):
Interest income                                                           1,551                   893
Interest expense                                                       (136,722)             (168,729)
Loss on settlement of debt                                              (37,962)              (16,926)
                                                             -------------------   -------------------

Total other expense                                                    (173,133)             (184,762)
                                                             -------------------   -------------------

NET LOSS                                                      $      (2,626,690)    $      (2,061,361)
                                                             ===================   ===================

NET LOSS PER SHARE - BASIC AND DILUTED:                       $           (0.01)    $           (0.03)
                                                             ===================   ===================

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING                420,644,656            70,853,649
                                                             ===================   ===================

Weighted average number of dilutive securities has no been calculated as the effect of dilutive
securities would be anti-dilutive

See accompanying notes to unaudited consolidated financial statements.

                                                   4

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                              UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
                                   CONSOLIDATED STATEMENTS OF CASH FLOWS
                       FOR THE NINE MONTH PERIODS ENDED SEPTEMBER 30, 2007 AND 2006
                                                (UNAUDITED)


                                                                        2007                 2006
                                                                -----------------------------------------

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss                                                         $      (2,626,690)    $      (2,061,361)
Adjustments to reconcile net loss to net cash used in
 operations:
Stocks and warrants issued for services                                  1,504,140               690,150
Depreciation                                                                18,545                18,545
Loss on settlement of debt                                                  37,962                     -
Changes in operating assets and liabilities:
Decrease in inventory, installation in process                                   -                52,860
Increase in accounts receivable                                             (3,858)              (55,507)
Decrease in prepaid expenses                                                27,748               334,347
Increase in accounts payable and accrued expenses                          495,563               536,795
                                                                -------------------   -------------------

Net cash used in operating activities                                     (546,590)             (484,171)
                                                                -------------------   -------------------

CASH FLOWS FROM INVESTING ACTIVITIES:
Decrease in restricted cash                                                 52,155                19,131
                                                                -------------------   -------------------

CASH FLOWS FROM FINANCING ACTIVITIES:
Bank overdraft                                                                   -                (1,113)
Proceeds from sale of common stock                                          21,000               204,000
Proceeds from exercise of warrants                                               -               346,500
Advances from related party                                                 12,343                13,819
Advances on notes payable                                                  515,000                89,985
Payments on Capital Lease                                                        -                (2,491)
Payments on notes payable - related party                                        -              (136,881)
Payments on notes payable                                                  (68,449)              (43,760)
                                                                -------------------   -------------------

Net cash provided by financing activities                                  479,894               470,059
                                                                -------------------   -------------------

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                       (14,541)                5,019

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                              18,113                13,248
                                                                -------------------   -------------------

CASH AND CASH EQUIVALENTS, END OF PERIOD                         $           3,572     $          18,267
                                                                ===================   ===================

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:

Income tax                                                       $               -     $               -
                                                                ===================   ===================
Interest Paid                                                    $          37,383     $          18,959
                                                                ===================   ===================
SUPPLEMENTAL DISCLOSURES FOR NON CASH INVESTING AND
FINANCING ACTIVITIES:

Shares issued for settlement of debt                             $         119,804     $               -
                                                                ===================   ===================
Shares issued for payment of accrued interest                    $          16,196     $               -
                                                                ===================   ===================
Compensation contribution                                        $         550,000     $               -
                                                                ===================   ===================

See accompanying notes to unaudited consolidated financial statements.

                                                    5
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                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


NOTE 1 - BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements have been prepared
by Universal Detection Technology and Subsidiares., pursuant to the rules and
regulations of the Securities and Exchange Commission (the "SEC") Form 10-QSB
and Item 310 of Regulation S-B, and generally accepted accounting principles for
interim financial reporting. The information furnished herein reflects all
adjustments (consisting of normal recurring accruals and adjustments) which are,
in the opinion of management, necessary to fairly present the operating results
for the respective periods. Certain information and footnote disclosures
normally present in annual consolidated financial statements prepared in
accordance with accounting principles generally accepted in the United States of
America have been omitted pursuant to such rules and regulations. These
consolidated financial statements should be read in conjunction with the audited
consolidated financial statements and footnotes included in the Company's Annual
Report on Form 10-KSB. The results of the three and nine months ended September
30, 2007 are not necessarily indicative of the results to be expected for the
full year ending December 31, 2007.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

MANAGEMENT PLANS AND GOING CONCERN

As of September 30, 2007, the Company had a working capital deficit of
$3,769,022 and an accumulated deficit of $35,366,080. These conditions raise
substantial doubt about its ability to continue as a going concern. Its ability
to continue as a going concern is dependent upon its ability to develop
additional sources of capital and ultimately achieve profitable operations. The
financial statements do not include any adjustments that might result from the
outcome of this uncertainty. The Company's financial statements have been
presented on the basis that it is a going concern, which contemplates the
realization of assets and the satisfaction of liabilities in the normal course
of business.

The Company is currently devoting its effort to raising capital, and to the
development, field-testing and marketing of its counter-terrorism products and
services including its bioterrorism detection device, known as BSM-2000, and to
the expansion of its product line into other counterterrorism products and
services in related fields including threat evaluation services, security and
surveillance cameras, safety videos, and kits for rapid detection of up to five
agents. During the first nine months of 2007, the Company sold anthrax detection
kits under various purchase agreements for $6,483.

The Company continues to try and pursue sales leads for direct sale of BSM-2000
and also is seeking to establish relationships with resellers who can assist in
selling BSM-2000, Company's bioterrorism detection kits, surveillance cameras,
training material, and radiological detectors. We also plan to seek and find
third parties interested in collaborating on further research and development on
BSM-2000. Such research shall be aimed at making BSM-2000 more user-friendly,
developing a less complicated interface and software, designing a lighter
casing, and some cosmetics. The ideal third party collaborator would also assist
us in marketing BSM-2000 more aggressively. There is no guarantee that any such
collaborators will be found and, if found, that this strategy will be
successful. The current version of BSM-2000 is fully functional and available
for sale. To date, we have sold three units to the Government of the United
Kingdom and we intend to develop a more wide-spread use for BSM-2000 through our
planned collaborative research, development, sales, and marketing efforts.

                                       6


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


During the three months ended March 31, 2007, 33,337,129 shares were sold
pursuant to a prior investment agreement for $146,500. The Company received
$21,000 cash and the remaining $125,500 was paid directly to note holders for
repayment of outstanding notes payable and accrued interest.

In September 2007, the Company entered into an agreement to sell 13,461,538
shares of its common stock to a third party in order to convert the Company's
debt to the party. The value of the stock issued in consideration for the debt
conversion was $10,500.

RECLASSIFICATION

Certain reclassifications have been made to the prior year balances to conform
to the current year presentation.

REVENUE RECOGNITION

The Company's revenue recognition policies are in compliance with Staff
accounting bulletin (SAB) 104. Sales revenue is recognized at the date of
shipment to customers when a formal arrangement exists, the price is fixed or
determinable, the delivery is completed, no other significant obligations of the
Company exist and collectibility is reasonably assured. Payments received before
all of the relevant criteria for revenue recognition are satisfied are recorded
as unearned revenue.

STOCK-BASED COMPENSATION

The Company adopted SFAS No. 123 (Revised 2004), SHARE BASED PAYMENT ("SFAS No.
123R"), under the modified-prospective transition method on January 1, 2006.
SFAS No. 123R requires companies to measure and recognize the cost of employee
services received in exchange for an award of equity instruments based on the
grant-date fair value. Share-based compensation recognized under the
modified-prospective transition method of SFAS No. 123R includes share-based
compensation based on the grant-date fair value determined in accordance with
the original provisions of SFAS No. 123, ACCOUNTING FOR STOCK-BASED
COMPENSATION, for all share-based payments granted prior to and not yet vested
as of January 1, 2006, and share-based compensation based on the grant-date
fair-value determined in accordance with SFAS No. 123R for all share-based
payments granted after January 1, 2006. SFAS No. 123R eliminates the ability to
account for the award of these instruments under the intrinsic value method
prescribed by Accounting Principles Board ("APB") Opinion No. 25, ACCOUNTING FOR
STOCK ISSUED TO EMPLOYEES, and allowed under the original provisions of SFAS No.
123. The Company recognized $661,484 and $0 in share-based compensation expense
for the nine months ended September 30, 2007 and 2006, respectively.

                                       7


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make certain estimates and
assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period. Actual results could differ from those estimates. Significant
estimates include collectibility of accounts receivable, accounts payable, sales
returns and recoverability of long-term assets.

RECENT ACCOUNTING PRONOUNCEMENTS

In September 2006, FASB issued SFAS 157 'Fair Value Measurements'. This
Statement defines fair value, establishes a framework for measuring fair value
in generally accepted accounting principles (GAAP), and expands disclosures
about fair value measurements. This Statement applies under other accounting
pronouncements that require or permit fair value measurements, the Board having
previously concluded in those accounting pronouncements that fair value is the
relevant measurement attribute. Accordingly, this Statement does not require any
new fair value measurements. However, for some entities, the application of this
Statement will change current practice. This Statement is effective for
financial statements issued for fiscal years beginning after November 15, 2007,
and interim periods within those fiscal years. The management is currently
evaluating the effect of this pronouncement on financial statements.

In September 2006, FASB issued SFAS 158 'Employers' Accounting for Defined
Benefit Pension and Other Postretirement Plans--an amendment of FASB Statements
No. 87, 88, 106, and 132(R)' This Statement improves financial reporting by
requiring an employer to recognize the over funded or under funded status of a
defined benefit postretirement plan (other than a multiemployer plan) as an
asset or liability in its statement of financial position and to recognize
changes in that funded status in the year in which the changes occur through
comprehensive income of a business entity or changes in unrestricted net assets
of a not-for-profit organization. This Statement also improves financial
reporting by requiring an employer to measure the funded status of a plan as of
the date of its year-end statement of financial position, with limited
exceptions. An employer with publicly traded equity securities is required to
initially recognize the funded status of a defined benefit postretirement plan
and to provide the required disclosures as of the end of the fiscal year ending
after December 15, 2006. An employer without publicly traded equity securities
is required to recognize the funded status of a defined benefit postretirement
plan and to provide the required disclosures as of the end of the fiscal year
ending after June 15, 2007. However, an employer without publicly traded equity
securities is required to disclose the following information in the notes to
financial statements for a fiscal year ending after December 15, 2006, but
before June 16, 2007, unless it has applied the recognition provisions of this
Statement in preparing those financial statements:

                                       8


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


      a.    A brief description of the provisions of this Statement
      b.    The date that adoption is required
      c.    The date the employer plans to adopt the recognition provisions of
            this Statement, if earlier.

The requirement to measure plan assets and benefit obligations as of the date of
the employer's fiscal year-end statement of financial position is effective for
fiscal years ending after December 15, 2008. The management is currently
evaluating the effect of this pronouncement on financial statements.

In February 2007, FASB issued FASB Statement No. 159, The Fair Value Option for
Financial Assets and Financial Liabilities. FAS 159 is effective for fiscal
years beginning after November 15, 2007. Early adoption is permitted subject to
specific requirements outlined in the new Statement. Therefore, calendar-year
companies may be able to adopt FAS 159 for their first quarter 2007 financial
statements.

The new Statement allows entities to choose, at specified election dates, to
measure eligible financial assets and liabilities at fair value that are not
otherwise required to be measured at fair value. If a company elects the fair
value option for an eligible item, changes in that item's fair value in
subsequent reporting periods must be recognized in current earnings. FAS 159
also establishes presentation and disclosure requirements designed to draw
comparison between entities that elect different measurement attributes for
similar assets and liabilities.

NOTE 3 - NOTES PAYABLE

During the first quarter of 2007, the Company borrowed an aggregate of $300,000
from third parties under various promissory note agreements. The promissory
notes all bear interest at 12.5% per annum, and were due on or before April 13,
2007. No interest or principal payments have been made on the notes, and the
notes have been verbally extended until December 31, 2007.

During the second quarter of 2007, the Company borrowed an aggregate of $90,000
from third parties under various promissory note agreements. The promissory
notes all bear interest at 12.5% per annum, due on or before December 7, 2007.
No interest or principal payments have been made on the notes, and the notes due
prior to June 30, 2007, have been verbally extended until December 31, 2007.

During the third quarter of 2007, the Company borrowed an aggregate of $126,000
from third parties under various promissory note agreements. The promissory
notes all bear interest at 12% or 12.5% per annum, due during the first quarter
of 2008. No interest or principal payments have been made on the notes, and the
notes due prior to September 30, 2007, have been verbally extended until
December 31, 2007.

As of September 30, 2007, the Company had total notes payable of $1,317,100.

                                       9


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                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


NOTE 4 - COMMITMENTS AND CONTINGENCIES

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

      On or about April 16, 2004, Plaintiffs commenced an action against the
      Company (Case No. EC 038824) for amounts allegedly due pursuant to four
      unpaid promissory notes. On August 2, 2004, the parties executed a
      Confidential Settlement Agreement and Mutual Releases (the "AGREEMENT").
      On December 30, 2005, Plaintiffs commenced the above-referenced action
      against the Company, alleging the Company breached the Agreement and
      seeking approximately $205,000 in damages. A judgment was entered on April
      11, 2006. The Company has accrued for this settlement.

b)    Steven P. Sion and Sion Consulting, Inc. v. Universal Detection Technology
      Corporation, et. Al. (Superior Court of the State of California for the
      County of Los Angeles, Case NO. BC350942)

      On April 19, 2006, Plaintiffs Steven P Sion and Sion Consulting, Inc., a
      Nevada corporation, instituted an action in the Los Angeles Superior Court
      (SION V. UNIVERSAL DETECTION TECHNOLOGY CORPORATION, ET. AL.; Central
      District Case No. BC350942) against Defendants Universal Detection
      Technology Corporation, Albert E. Gosselin, Jr., Roy Peterson, Greg
      Edwards, Bombay Consortium, Inc., Howard Sperling, Assisted Care, Inc. As
      to Universal Detection, Plaintiffs alleged claims for: (1) Breach of
      Contract; (2) Fraud, (3) Negligent Misrepresentation; and (4) Conspiracy
      in relation to the sale of Dasibi Environmental Corp. Plaintiffs seek an
      unspecified amount of compensatory, general and punitive damages against
      all Defendants. On July 17, 2006, Universal Detection timely filed an
      Answer to the Complaint. Universal Detection strongly disputes and is
      vigorously defending against the allegations of the Complaint. Universal
      Detection has filed a Motion for Summary Judgment, or Alternative, Summary
      Adjudication of Claims. Trial was scheduled to commence on October 9,
      2007. On September 5, 2007, a settlement and mutual release of all claims
      was signed between Plaintiffs and Universal Detection Technology
      Corporation. Plaintiffs and Defendant agreed to a dismissal of action and
      mutual release of claims.

      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. UDT has been current on all of its agreed payments to Plaintiff.

                                       10


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


      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 Company is not actively defending this case and has
      not received any additional information regarding the status of the case.

On May 4, 2007, Plaintiff Horiba Jobin Yvon Inc. fka Jobin Yvon Inc. instituted
an action in the Los Angeles Superior (West District Case No. 07C01862) against
Defendants Universal Detection Technology Horiba Jobin Yvon Inc.'s complaint for
money alleged that Defendants became indebted to Plaintiff in the sum of $9,510
for goods and services. Defendants agreed to pay said sum, but no part of said
sum has been paid. Plaintiff seeks the following: the sum of $9,510 plus accrued
interest at ten percent per annum from July 18, 2006; the costs of suit
incurred; and reasonable attorneys' fees of $1,000. During August 2007, the
Company's bank account was garnished. The Plaintiff has been satisfied with the
collection of the debt and has no further complaints.

From time to time, the Company is a party to a number of lawsuits arising in the
normal course of business. In the opinion of management, the resolution of these
matters will not have a material adverse effect on the Company's operations,
cash flows or financial position.

NOTE 6- STOCKHOLDERS' EQUITY

During the nine months ended September 30, 2007, the Company issued an aggregate
of 75,554,058 shares of common stock to employees for services rendered to the
Company .The Company recorded the expense at the fair market value of the shares
of $226,772.

During the nine months ended September 30, 2007, the Company issued 208,539,992
shares of common stock as payment for consulting services or other professional
fees for an aggregate amount of $759,284.

During the three months ended March 31, 2007, an investor purchased 33,337,129
shares of common stock as required under an investment agreement for an
aggregate amount of $146,500. The Company received $21,000 of the proceeds
during the first quarter of 2007. The remaining $125,500 was used to repay
outstanding notes payable and accrued interest. The notes were paid directly by
the investor.

During the nine months ended September 30, 2007, the Company cancelled an
aggregate 29,000,500 shares of common stock. The holders of these shares have
agreed with the cancellation for no consideration.

During the three month period ended September 30, 2007, the Company cancelled
60,000,000 shares issued to a vendor during the three month period ended March
31, 2007 in exchange for inventory credits worth $1,800,000. The value of the
stock on the day of issuance was $288,000. The inventory credits were also
reversed with the cancellation of the agreement.

                                       11


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


During the three month ended September 30, 2007, the Company cancelled
30,000,000 shares issued for debt cancellation of $50,000 during the three month
ended June 30, 2007. The debt cancellation was also reversed with the
cancellation of shares.

During September 2007, the Company entered an agreement to convert $10,500 of
indebtedness into 13,461,538 shares of common stock. The fair market value of
the stock on the date of agreement & issuance was $48,462. The Company recorded
a loss on settlement of debt of $37,962. 11,000,000 of the shares were issued in
September 2007, and the remaining 2,461,538 shares were issued in October 2007.

PREFERRED STOCK

On March 28, 2007, the Board of Directors approved the creation of the Series
A-1 Preferred Stock of the Company and the issuance of 150 shares of such stock
to Jacques Tizabi for $50,000 in accrued compensation. The stock entitled the
holder to 1,000,000 votes per share, which shall voted together with the Common
Stock of the Company for all purposes, except where a separate vote of the
classes of capital stock is required by California law. The aggregate value of
the 150 shares issued to Mr. Tizabi was $50,000. The shares had a liquidation
value, as described in the Company's Articles of Incorporation, of $50,000. Mr.
Tizabi was prohibited, by agreement with the Company, from transferring or
selling such stock, or any interest in such stock for so long as the shares were
outstanding. On July 31, 2007, Mr. Tizabi surrendered the 150 shares of the
Series A-1 Preferred Stock of the Company in exchange for promissory note in the
amount of $50,000. The promissory note bears no interest and is due on or
before July 1, 2008. The shares were then cancelled by the Company.

During the first quarter of 2007, the Company issued to Mr. Tizabi, 100,000,000
shares of Common Stock in exchange for the cancellation of indebtedness owed to
him. However, the Company determined to cancel such issuance, and issued in lieu
thereof, the shares of Series A-1 Preferred Stock and the Option described
above. Additionally, Mr. Tizabi has contributed $550,000 of accrued compensation
to the Company. The Company has recorded $550,000 as additional paid-in capital.

COMMON STOCK PURCHASE WARRANTS AND OPTIONS

From time to time, the Company issues options and warrants as incentives to
employees, officers and directors, as well as to non-employees.

STOCK OPTION PLAN

On May 30, 2007, the Board of Directors adopted the 2007 Equity Incentive Plan
(the "Plan"). The Plan provides for the granting of Nonqualified Stock Options,
Incentive Stock Options, Stock Appreciation Rights (or SARs), Restricted Stock,
Performance Units, and Performance Shares to our employees, officers, directors,
consultants, independent contractors, advisors, or other service providers,
provided that such services are not in connection with the offer and sale of
securities in a capital-raising transaction. The Company reserved 30,000,000
shares of its common stock for awards to be made under the Plan. All 30,000,000
shares reserved under this plan have been issued.

                                       12


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


On June 21, 2007, the Board of Directors adopted the 2007 Equity Incentive Plan
(the "Plan"). The Plan provides for the granting of Nonqualified Stock Options,
Incentive Stock Options, Stock Appreciation Rights (or SARs), Restricted Stock,
Performance Units, and Performance Shares, to our employees, officers,
directors, consultants, independent contractors, advisors, or other service
providers, provided that such services are not in connection with the offer and
sale of securities in a capital-raising transaction. The Company reserved
29,000,000 shares of its common stock for awards to be made under the Plan. All
29,000,000 shares reserved under this plan have been issued.

On July 3, 2007, the Board of Directors adopted the 2007-2 Equity Incentive Plan
(the "Plan"). The Plan provides for the granting of Nonqualified Stock Options,
Incentive Stock Options, Stock Appreciation Rights (or SARs), Restricted Stock,
Performance Units, and Performance Shares, to our employees, officers,
directors, consultants, independent contractors, advisors, or other service
providers, provided that such services are not in connection with the offer and
sale of securities in a capital-raising transaction. The Company initially
reserved 90,000,000 shares of its common stock for awards to be made under the
Plan. 89,993,834 of the shares reserved under this plan have been issued. The
Company has registered another 270,000,000 shares of its common stock of which
116,999,998 have been issued.

Warrants:

There were no warrants granted during the nine month period ended September 30,
2007.

Common stock purchase options and warrants consisted of the following as of
September 30, 2007:

<TABLE>
<CAPTION>
<S>                                                                           <C>
                                                                                                   Aggregated
                                                                                 Exercise           Intrinsic
                                                                # shares          Price              Value
                                                          ------------------------------------------------------
OPTIONS:
Outstanding and exercisable, December 31, 2006                  8,060,000     $0.01 to $1.75     $            -
   Granted                                                    100,000,000          $0.01                      -
   Exercised                                                            -                  -                  -
   Expired                                                       (110,000)    $0.75 to $1.75                  -
                                                          ----------------                      ----------------
Outstanding and exercisable, September 30, 2007               107,950,000     $0.01 to $0.33     $            -

WARRANTS:
Outstanding and exercisable, December 31, 2006                  9,094,098      $0.1 to $0.9      $            -
   Granted                                                              -                                     -
   Exercised                                                            -                                     -
   Expired                                                       (166,668)         $0.9                       -
                                                          ----------------                      ----------------
Outstanding and exercisable, September 30, 2007                 8,927,430      $0.1 to $0.7      $            -
</TABLE>

                                       13


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


Options:

Prior to July 1, 2006, the Company measured stock compensation expense using the
intrinsic value method of accounting in accordance with Accounting Principles
Board (APB) Opinion No. 25, "Accounting for Stock Issued to Employees," and
related interpretations (APB No. 25).

The Company adopted SFAS No. 123-R effective July 1, 2006 using the modified
prospective method. Under this transition method, stock compensation expense
recognized in the quarter ended September 30, 2006 includes compensation expense
for all stock-based compensation awards vested during the quarter ended
September 30, 2006, based on the grant-date fair value estimated in accordance
with the provisions of SFAS No. 123-R. As there were no options granted or
vested since the implementation of SFAS 123-R, no expense has been recorded
during the quarter ended September 30, 2006.

On March 28, 2007, the Company granted to Jacques Tizabi, its president and CEO,
an option to purchase 100,000,000 shares of Common Stock at an exercise price of
$0.01 per share, for a term of five years. The option is fully vested and
immediately exercisable. The options were valued at $661,484 using the Black
Scholes model for Options Valuation, with volatility of 174% and risk-free
interest rate of 4.65%. The market price on the day of grant was $0.007. The
Company recognized $661,484 as expense during the nine month period ended
September 30, 2007.

Methods of estimating fair value

Under both SFAS No. 123-R and under the fair value method of accounting under
SFAS No. 123 (i.e., SFAS No. 123 Pro Forma), the fair value of stock options is
determined using the Black-Scholes model.

Under SFAS No. 123-R, the company's expected volatility assumption is based on
the historical volatility of the Company's stock. The expected life assumption
is primarily based on historical exercise patterns and employee post-vesting
termination behavior. The risk-free interest rate for the expected term of the
option is based on the U.S. Treasury yield curve in effect at the time of grant.

SFAS No. 123-R requires forfeitures to be estimated at the time of grant and
revised in subsequent periods, if necessary, if actual forfeitures differ from
those estimates.

NOTE 7 - RELATED PARTY TRANSACTIONS

During the three months ended March 31, 2007, the Company's president and CEO
loaned the Company a total of $21,000 with interest rates of 12%-12.5% under
various promissory note agreements. All notes have been repaid. The CEO has
elected to forgo interest payments on the notes due to the short-term payback
period.

                                       14


<Page>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2007


During the three months ended June 30, 2007, the Company's president and CEO
loaned the Company a total of $3,000 with interest rates of 12.5% under various
promissory note agreements. All notes have been repaid. The CEO has elected to
forgo interest payments on the notes due to the short-term payback period.

During the three months ended June 30, 2007, the Company borrowed a total of
$1,500 from its vice-president of Global Strategy under a promissory note
executed by the Company. The note bears interest at 12.5% per year. The note has
been repaid without interest due to the short-term payback period.

During the three months ended September 30, 2007, the Company's president and
CEO loaned the Company a total of $1,000 with interest rate of 12.5% under a
promissory note. The note has been verbally extended.

During the three months ended September 30, 2007, the company's officers loaned
the Company a total of $6,843 for expenses.

During the nine months ended September 30, 2007, the Company recorded $192.01 on
the related party payables.

NOTE 8 - SUBSEQUENT EVENTS

During October 2007, the Company issued an aggregate of 49,999,998 shares of
common stock to three employees for services rendered valued at approximately
$26,000.

During October 2007, the Company issued an aggregate of 35,000,000 shares of
common stock valued at approximately $66,500 in connection with services.

During October 2007, the Company borrowed an aggregate of $65,000 from third
parties under two promissory notes. The notes carry interest at 12.5%. The notes
are due on or before April 11, 2008.

During September 2007, the Company entered an agreement to convert $19,500 of
indebtedness into 25,000,000 shares of common stock. The shares were issued in
October 2007.

During October 2007, the Company entered an agreement to convert $37,875 of
indebtedness into 48,557,692 shares of common stock. The shares were issued in
October 2007.

                                       15


<Page>

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

FORWARD-LOOKING STATEMENTS

THE INFORMATION IN THIS QUARTERLY REPORT ON FORM 10-QSB CONTAINS FORWARD-LOOKING
STATEMENTS WITHIN THE MEANING OF SECTION 27A OF THE SECURITIES ACT OF 1933, AS
AMENDED, AND SECTION 21E OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED.
THESE FORWARD-LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES, INCLUDING
STATEMENTS REGARDING OUR CAPITAL NEEDS, BUSINESS PLANS AND EXPECTATIONS. SUCH
FORWARD-LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES REGARDING
AVAILABILITY OF FUNDS, GOVERNMENT REGULATIONS, COMMON SHARE PRICES, OPERATING
COSTS, CAPITAL COSTS AND OTHER FACTORS. FORWARD-LOOKING STATEMENTS ARE MADE,
WITHOUT LIMITATION, IN RELATION TO OPERATING PLANS, AVAILABILITY OF FUNDS,
COUNTER-TERRORISM MARKET AND OPERATING COSTS. ANY STATEMENTS CONTAINED HEREIN
THAT ARE NOT STATEMENTS OF HISTORICAL FACTS MAY BE DEEMED TO BE FORWARD-LOOKING
STATEMENTS. IN SOME CASES, YOU CAN IDENTIFY FORWARD-LOOKING STATEMENTS BY
TERMINOLOGY SUCH AS "MAY", "WILL", "SHOULD", "EXPECT", "PLAN", "INTEND",
"ANTICIPATE", "BELIEVE", "ESTIMATE", "PREDICT", "POTENTIAL" OR "CONTINUE", THE
NEGATIVE OF SUCH TERMS OR OTHER COMPARABLE TERMINOLOGY. ACTUAL EVENTS OR RESULTS
MAY DIFFER MATERIALLY. IN EVALUATING THESE STATEMENTS, YOU SHOULD CONSIDER
VARIOUS FACTORS, INCLUDING THE RISKS OUTLINED BELOW, AND, FROM TIME TO TIME, IN
OTHER REPORTS WE FILE WITH THE SEC. THESE FACTORS MAY CAUSE OUR ACTUAL RESULTS
TO DIFFER MATERIALLY FROM ANY FORWARD-LOOKING STATEMENT. WE DISCLAIM ANY
OBLIGATION TO PUBLICLY UPDATE THESE STATEMENTS, OR DISCLOSE ANY DIFFERENCE
BETWEEN ITS ACTUAL RESULTS AND THOSE REFLECTED IN THESE STATEMENTS. THE
INFORMATION CONSTITUTES FORWARD-LOOKING STATEMENTS WITHIN THE MEANING OF THE
PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995. GIVEN THESE UNCERTAINTIES,
READERS ARE CAUTIONED NOT TO PLACE UNDUE RELIANCE ON SUCH FORWARD-LOOKING
STATEMENTS.

OVERVIEW

We are engaged in the research, development, and marketing of bioterrorism and
radiological detection devices. We also supply kits for rapid detection of up to
five bioterrorism warfare agents, security and surveillance cameras, and
counter-terrorism training videos and DVDs. Our strategy is to identify
qualified strategic partners with whom to collaborate in order to develop
commercially viable terrorism detection devices and other counter-terrorism
technologies and services. Consistent with this strategy, we integrated our
proprietary bacterial spore detection technology into our existing aerosol
monitoring system, resulting in a product named BSM-2000. BSM-2000 is designed
to provide continuous unattended monitoring of airborne bacterial spores in
large public places, with real-time automated alert functionality. The device is
designed to detect an increase in the concentration of bacterial spores, which
is indicative of a potential presence of Anthrax.

During the three months ended September 30, 2007 we spent an aggregate of
$207,012 on selling, general and administrative expenses and marketing expenses.
This amount represents a 58.3% decrease over the comparable year-ago period. The
decrease is principally attributable to a reversal in the quarter of a prior
write-off for credit impairment.

                                       16


<Page>

Our working capital deficit at September 30, 2007, was $3,769,022. Our
independent auditors' report, dated March 9, 2007, includes an explanatory
paragraph relating to substantial doubt as to our ability to continue as a going
concern, due to our working capital deficit at December 31, 2006. We require
approximately $1.8 million to repay indebtedness in the next 12 months.

PLAN OF OPERATION

We plan to seek and find third parties interested in collaborating on further
research and development on BSM-2000. Such research shall be aimed at making
BSM-2000 more user-friendly, developing a less complicated interface and
software, designing a lighter casing, and some cosmetics. The ideal third party
collaborator would also assist us in marketing BSM-2000 more aggressively. There
is no guarantee that any such collaborators will be found and, if found, that
this strategy will be successful. The current version of BSM-2000 is fully
functional and available for sale. To date, we have sold two units to the
Government of the United Kingdom and we intend to develop a more wide-spread use
for BSM-2000 through our planned collaborative research, development, sales, and
marketing efforts.

We require approximately $1,818,000 million in the next 12 months to repay debt
obligations and execute our business plan. We do not anticipate that our cash on
hand is adequate to meet our operating expenses over the next 12 months. Also,
we do not believe we have adequate capital to repay all of our debt currently
due and becoming due in the next 12 months. We anticipate that our uses of
capital during the next 12 months principally will be for:

      o     administrative expenses, including salaries of officers and other
            employees we plan to hire;

      o     repayment of debt;

      o     sales and marketing;

      o     product testing and manufacturing; and

      o     expenses of professionals, including accountants and attorneys.

Management continues to take steps to address the Company's liquidity needs. In
the past, management has entered into agreements with some of our note holders
to amend the terms of our notes to provide for extended scheduled payment
arrangements. Management is engaged in discussions with each holder of debt that
is in default and continues to seek extensions with respect to our debt that is
past due. In addition, management may endeavor to convert some portion of the
principal amount and interest on our debt into shares of common stock. Since
September 2007 we have converted $65,204 of debt to 73,557,692 shares of common
stock.

Historically, we have financed operations through private debt and equity
financings. In recent years, financial institutions have been unwilling to lend
to us and the cost of obtaining working capital from investors has been
expensive. We principally expect to raise funds through the sale of equity or
debt securities. The more recent price and volume volatility in the common stock
has made it more difficult for management to negotiate sales of its securities
at a price it believes to be fair to the Company. The Company actively continues
to pursue additional equity or debt financings, but cannot provide any assurance
that it will be successful. If we are unable to pay our debt as it becomes due
and are unable to obtain financing on terms acceptable to us, or at all, we will
not be able to accomplish any or all of our initiatives and will be forced to
consider steps that would protect our assets against our creditors.

                                       17


<Page>

OFF BALANCE SHEET ARRANGEMENTS

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

ITEM 3.  CONTROLS AND PROCEDURES

As required by SEC rules, we have evaluated the effectiveness of the design and
operation of our disclosure controls and procedures at the end of the period
covered by this report. The evaluation was carried out by our Chief Executive
Officer and Acting Principal Financial Officer (the "Certifying Officers").
Based upon this evaluation, the Certifying Officers have concluded that the
design and operation of our disclosure controls and procedures are effective.
Such disclosure controls and procedures are designed to ensure that material
information is made known to the Certifying Officers, particularly during the
period in which this report was prepared. The Certifying Officers have evaluated
the effectiveness of our disclosure controls and procedures as of the end of the
period covered by this report and believe that our disclosure controls and
procedures are effective based on the required evaluation. During the period
covered by this report, there were no changes in internal controls that
materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

While management believes that our disclosure controls and procedures and our
internal control over financial reporting are effective, no system of controls
can prevent all error and all fraud. A control system, no matter how well
designed and operated, can provide only reasonable, not absolute, assurance that
the control system's objectives will be met. Further, the design of a control
system must reflect the fact that there are resource constraints, and the
benefits of controls must be considered relative to their costs. Because of the
inherent limitations in all control systems, no evaluation of controls can
provide absolute assurance that all control issues and instances of fraud, if
any, within our company have been detected. These inherent limitations include
the realities that judgments in decision-making can be faulty, and that
breakdowns can occur because of simple error or mistake. Controls can also be
circumvented by the individual acts of some persons, by collusion of two or more
people, or by management override of the controls. The design of any system of
controls is based in part upon certain assumptions about the likelihood of
future events, and there can be no assurance that any design will succeed in
achieving its stated goals under all potential future conditions. Over time,
controls may become inadequate because of changes in conditions or deterioration
in the degree of compliance with its policies or procedures. Because of the
inherent limitations in a cost-effective control system, misstatements due to
error or fraud may occur and not be detected.

                                       18


<Page>

                                     PART II
                                OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

On or about April 16, 2004, Plaintiffs A. Sean Rose, Claire F. Rose, and Mark
Rose commenced an action in the Los Angeles Superior Court against the Company
(A. SEAN ROSE, CLAIRE F. ROSE AND MARK ROSE V. UNIVERSAL DETECTION TECHNOLOGY,
FKA POLLUTION RESEARCH AND CONTROL CORPORATION) for amounts allegedly due
pursuant to four unpaid promissory notes. On August 2, 2004, the parties
executed a Confidential Settlement Agreement and Mutual Releases (the
"Agreement"). On December 30, 2005, Plaintiffs commenced an action against the
Company, alleging the Company breached the Agreement and sought approximately
$205,000 in damages. A judgment was entered on April 11, 2006 for $209,277.58.
The Company has previously accrued for this settlement.

On April 19, 2006, Plaintiffs Steven P Sion and Sion Consulting, Inc., a Nevada
corporation, instituted an action in the Los Angeles Superior Court (SION V.
UNIVERSAL DETECTION TECHNOLOGY CORPORATION, ET. AL.; Central District Case No.
BC350942) against Defendants Universal Detection Technology Corporation, Albert
E. Gosselin, Jr., Roy Peterson, Greg Edwards, Bombay Consortium, Inc., Howard
Sperling, Assisted Care, Inc. As to Universal Detection, Plaintiffs alleged
claims for: (1) Breach of Contract; (2) Fraud, (3) Negligent Misrepresentation;
and (4) Conspiracy in relation to the sale of Dasibi Environmental Corp.
Plaintiffs seek an unspecified amount of compensatory, general and punitive
damages against all Defendants. On July 17, 2006, Universal Detection timely
filed an Answer to the Complaint. Universal Detection strongly disputes and is
vigorously defending against the allegations of the Complaint. Universal
Detection has filed a Motion for Summary Judgment, or Alternative, Summary
Adjudication of Claims. Trial is currently scheduled to commence on October 9,
2007. On September 5, 2007, a settlement and mutual release of all claims was
signed between Plaintiffs and Universal Detection Technology Corporation.
Plaintiffs and Defendant agreed to a dismissal of action and mutual release
of claims.


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 $93,448.54. 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. UDT has been current on all of its agreed
payments to Plaintiff.

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 $111,014.34 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 Company is not actively
defending this case and has not received any additional information regarding
the status of the case.


                                       19


<Page>

On May 4, 2007, Plaintiff Horiba Jobin Yvon Inc. fka Jobin Yvon Inc. instituted
an action in the Los Angeles Superior (West District Case No. 07C01862) against
Defendants Universal Detection Technology Horiba Jobin Yvon Inc.'s complaint for
money alleged that Defendants became indebted to Plaintiff in the sum of
$9,510.20 for goods and services. Defendants agreed to pay said sum, but no part
of said sum has been paid. Plaintiff seeks the following: the sum of $9,510.20
plus accrued interest at ten percent per annum from July 18, 2006; the costs of
suit incurred; and reasonable attorneys' fees of $1,000. During August 2007, the
Company's bank account was garnished. The Plaintiff has been satisfied with the
collection of the debt and has no further complaints.


ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

During the first quarter of fiscal 2007, we issued the following securities,
which were not registered under the Securities Act of 1933, as amended (the
"Securities Act"). The offer and sale of the following unregistered securities
is exempt from the registration requirements of the Securities Act, pursuant to
Section 4(2).

During the first three months ended March 31, 2007, we issued an aggregate of
60,000,000 shares of common stock to a vendor for $1,800,000 in cash
equivalents. The value of the stock on the day of issuance was $288,000. The
stock was cancelled and the cash equivalents returned in July 2007.

On March 28, 2007, the Board of Directors approved the creation of the Series
A-1 Preferred Stock of the Company and the issuance of 150 shares of such stock
to Jacques Tizabi, the Company's President, CEO, and Acting CFO, in lieu of
$50,000 in accrued compensation. The stock was canceled and the debt reinstated
as a promissory note in July 2007.

On March 28, 2007, the Company granted to Mr. Tizabi an option to purchase
100,000,000 shares of the Company's Common Stock at an exercise price of $0.01
per share, for a term of five years. The option is fully vested and immediately
exercisable. The option was valued at $661,484 using the Black-Scholes model for
American Options, with volatility of 174% and risk-free interest rate of 4.65%.
The market price on the day of grant was $0.007. The Company recognized $661,484
as an expense during the first quarter of 2007.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

We have defaulted upon the following senior securities:

      o     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 scheduled payments and are in default
            of these notes.

                                       20


<Page>

      o     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 June 30, 2007, 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, 2007 we owed $48,255 in interest on this note.

      o     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
            June 30, 2007 there was $ 74,500 principal amount remaining on this
            note. We did not make our scheduled payments under this note and are
            in default. As of September 30, 2007 we owed $27,918 in interest on
            this note.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

None.

ITEM 5.  OTHER INFORMATION.

None.

ITEM 6.  EXHIBITS.

EXHIBIT LIST

Exhibit Number      Description
--------------      -----------

    31.1            CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY
                    ACT OF 2002

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

                                       21


<Page>

                                   SIGNATURES

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


Dated: November 19, 2007                 UNIVERSAL DETECTION TECHNOLOGY


                                         /s/ Jacques Tizabi
                                         ---------------------------------------
                                         Jacques Tizabi,
                                         President, Chief Executive Officer
                                         (Principal Executive Officer), and
                                         Acting Chief Financial Officer (Acting
                                         Principal Financial Officer)



                                       22