U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

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

                 For the quarterly period ended: MARCH 31, 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 executive offices)                (Zip Code)


                    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 May 17, 2007:  426,564,849 common shares.


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


<PAGE>


                                     PART I
                              FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES

                      UNAUDITED CONSOLIDATED BALANCE SHEET
                                 MARCH 31, 2007


                           ASSETS

 CURRENT ASSETS:
 Cash and cash equivalents ..................................      $     30,557
 Certificates of deposit ....................................            11,027
 Accounts Receivable, net ...................................               250
 Prepaid expenses and other current assets ..................             6,084
                                                                   ------------

 Total current assets .......................................            47,918

 DEPOSITS ...................................................            10,226
 EQUIPMENT, NET .............................................            76,219
 PATENT COSTS ...............................................           117,341
                                                                   ------------

                                                                   $    251,704
                                                                   ============


       LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

 CURRENT LIABILITIES:
 Accounts payable, trade ....................................      $    699,318
 Bank overdraft .............................................             3,837
 Accrued liabilities ........................................           812,664
 Notes payable - related party ..............................             2,500
 Notes payable ..............................................         1,110,564
 Accrued interest expense ...................................           394,221
                                                                   ------------

 Total current liabilities ..................................         3,023,104

 Note Payable Long term, net of current portion .............            14,443
                                                                   ------------

 Total Liabilities ..........................................         3,037,547
                                                                   ------------

 COMMITMENTS AND CONTINGENCIES ..............................              --

 STOCKHOLDERS' EQUITY (DEFICIT):
 Preferred stock, $.01 par value, 20,000,000
   shares authorized

 Series A-1, 150 shares issued and outstanding ..............                 1
 Common stock, no par value, 480,000,000 shares
   authorized, 331,133,726 shares issued and
   outstanding ..............................................        26,270,617
 Additional paid-in-capital .................................         5,363,088
 Accumulated (deficit) ......................................       (34,419,549)
                                                                   ------------

 Total stockholders' equity (deficit) .......................        (2,785,843)
                                                                   ------------

 Total Liabilities and Stockholders Equity (deficit) ........      $    251,704
                                                                   ============

     See accompanying notes to unaudited consolidated financial statements.


                                       2
<PAGE>


<TABLE>
                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES

                 UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS

<CAPTION>
                                                         For the three months ended
                                                                 March 31,
                                                       ------------------------------
                                                           2007             2006
                                                       -------------    -------------
<S>                                                    <C>              <C>
REVENUE ............................................   $       1,175    $        --
COST OF GOODS SOLD .................................           1,650             --
                                                       -------------    -------------

GROSS PROFIT (LOSS) ................................            (475)            --
                                                       -------------    -------------

OPERATING EXPENSES:
Selling, general and administrative ................       1,616,918          636,172
Marketing ..........................................          15,000          101,300
Research and development ...........................            --              8,250
Depreciation .......................................           6,182            6,182
                                                       -------------    -------------

Total expenses .....................................       1,638,100          751,904
                                                       -------------    -------------

(LOSS) FROM OPERATIONS .............................      (1,638,575)        (751,904)

OTHER INCOME (EXPENSE):
Interest income ....................................             663                4
Interest expense ...................................         (42,247)         (57,585)
Amortization of loan fees ..........................            --            (16,926)
                                                       -------------    -------------


Net other income (expense) .........................         (41,584)         (74,507)
                                                       -------------    -------------

(LOSS) FROM OPERATIONS BEFORE INCOME TAXES .........      (1,680,159)        (826,411)

INCOME TAX EXPENSE .................................            --               --
                                                       -------------    -------------

NET (LOSS) .........................................   $  (1,680,159)   $    (826,411)
                                                       =============    =============

NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED: ...   $      (0.006)   $      (0.014)
                                                       =============    =============

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING     273,535,590       58,322,418
                                                       =============    =============
</TABLE>

     See accompanying notes to unaudited consolidated financial statements.


                                       3
<PAGE>


<TABLE>
                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES

                 UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS

<CAPTION>
                                                            For the three months ended
                                                                     March 31,
                                                            --------------------------
                                                                2007           2006
                                                            -----------    -----------
<S>                                                         <C>            <C>
CASH FLOWS FROM (TO) OPERATING ACTIVITIES:
Net (loss) ..............................................   $(1,680,159)   $  (826,411)
Adjustments to reconcile net (loss) to net cash (used in)
operations:
Stocks and warrants issued for services .................     1,302,244        221,166
Depreciation ............................................         6,182          6,182
Changes in operating assets and liabilities:
Inventory, Installation in process ......................          --           (2,566)
Accounts receivable .....................................          (250)       (55,507)
Prepaid expenses ........................................        31,887        208,115
Deferred revenue ........................................          --           55,507
Accounts payable and accrued expenses ...................        36,380        130,633
                                                            -----------    -----------

Net cash (used in) operating activities .................      (303,716)      (262,881)
                                                            -----------    -----------
CASH FLOWS (TO) FROM INVESTING ACTIVITIES:

Decrease in restricted cash .............................        51,280         20,000
                                                            -----------    -----------

Net cash provided by investing activities ...............        51,280         20,000
                                                            -----------    -----------
CASH FLOWS FROM (TO) FINANCING ACTIVITIES:
Bank overdraft ..........................................         3,837         (1,113)
Proceeds from sale of common stock ......................        21,000        125,000
Proceeds from exercise of warrants ......................          --          221,500
Advances from related party .............................        28,000           --
Advances on notes payable ...............................       300,000           --
Payments on Capital Lease ...............................          --           (2,491)
Payments on notes payable - related party ...............       (28,000)       (54,312)
Payments on notes payable ...............................       (59,957)       (37,600)
                                                            -----------    -----------

Net cash provided by (used in) financing activities .....       264,880        250,984
                                                            -----------    -----------


NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS ....        12,444          8,103

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

CASH AND CASH EQUIVALENTS, END OF PERIOD ................   $    30,557    $    21,351
                                                            ===========    ===========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:

Interest Paid ...........................................   $    34,989    $     8,878
                                                            ===========    ===========
</TABLE>

     See accompanying notes to unaudited consolidated financial statements.


                                       4
<PAGE>


                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2007


NOTE 1 - BASIS OF PRESENTATION

The accompanying  unaudited consolidated financial statements have been prepared
in accordance with accounting principles generally accepted in the United States
of America for interim  financial  information and with the instructions to Form
10-QSB and Item 310 of Regulation S-B.  Accordingly,  they do not include all of
the  information  and  footnotes  required  by  generally  accepted   accounting
principles  for  complete  financial  statements.   The  accompanying  unaudited
consolidated  financial  statements reflect all adjustments that, in the opinion
of management, are considered necessary for a fair presentation of the financial
position,  results of operations,  and cash flows for the periods presented. The
results of  operations  for such periods are not  necessarily  indicative of the
results  expected  for  the  full  fiscal  year or for any  future  period.  The
accompanying financial statements should be read in conjunction with the audited
consolidated  financial statements of Universal Detection Technology included in
Form 10-KSB for the fiscal year ended December 31, 2006.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

MANAGEMENT PLANS AND GOING CONCERN

As of March 31, 2007,  the Company had a working  capital  deficit of $2,975,186
and an accumulated  deficit of $34,419,549.  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 bio-terrorism 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,  safety videos,  and anthrax  detection kits. . During the
first quarter of 2007, the Company shipped anthrax  detection kits under various
purchase agreements for proceeds of $1,150.

The  Company  entered  into a  technology  affiliates  agreement  and a  license
agreement with NASA's JPL and Caltech. The Company unveiled the first functional
prototype of its BSM-2000 in May 2004.  Although the Company continues to engage
in testing of  BSM-2000  to improve its  functionality,  BSM-2000  is  currently
available for sale. During 2006, the Company sold two units the BSM-2000 Anthrax
Detection  Systems to the government of the United Kingdom.  The Company shipped
both units and payment for both has been received and the Company has no further
obligations under the sales agreement.

In February 2006, the Company  entered into a marketing and sales agreement with
Security  Solutions  International  (SSI),  pursuant  to which  SSI will  market
BSM-2000 in the United States.  The Company maintains close  relationships  with
SSI and hopes to collaborate on more training or marketing projects with them in
the future.  In January and  February of 2007 the Company  received two purchase
orders  from SSI for one and five units of our anthrax  test kits  respectively.
The company also  participated in training various members of law enforcement in
Washington DC in April 2007 with SSI, on dealing with biological threats.

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. The Company will no
longer be using the investment agreement to raise funds.


                                       5
<PAGE>


                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2007


In January 2007, the Company entered into an agreement to sell 60,000,000 shares
of its common to a third party for $1,800,000 cash equivalent credits.  The cash
equivalent  credits may be used in combination with cash to obtain certain goods
and services. The value of the stock issued in consideration for the credits was
$288,000.  While management  believes that it will be able to utilize the credit
to purchase  goods or services to be used in the  operations of the Company,  it
must raise  additional debt or equity  financing in order to combine the credits
with cash consideration. Management continually evaluates its ability to utilize
the cash  equivalent  credits  and has elected to carry the credits at $0 on its
future balance sheets. The Company continues to evaluate uses for such credits.

SIGNIFICANT ACCOUNTING POLICIES

For a description of the Company's significant accounting policies, refer to the
notes to the audited  consolidated  financial statements for the Company for its
year ended  December 31, 2006  included in the  Company's  Annual Report on Form
10-KSB for that year, as it may be amended.

RECLASSIFICATION

Certain reclassifications have been made to the balances as of March 31, 2006 to
conform to the March 31, 2007 presentation.

REVENUE RECOGNITION

Revenue is recognized upon satisfaction of the Company's obligations,  generally
upon  shipment and  acceptance of products and devices have  occurred.  Title of
goods is generally  transferred when the products are shipped from the Company's
facility.  Income not earned  will be  recorded  as  deferred  revenue.  Service
revenue, including event security, is recognized when services are performed.

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 three months ended March 31, 2007 and 2006, respectively.


                                       6
<PAGE>


                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2007


STOCK BASED COMPENSATION TO OTHER THAN EMPLOYEES

The Company accounts for equity  instruments  issued in exchange for the receipt
of goods or services from other than  employees in accordance  with Statement of
Financial   Accounting   Standards   No.  123,   "Accounting   FOR   STOCK-BASED
COMPENSATION," and the conclusions  reached by the Emerging Issues Task Force in
Issue No. 96- 18,  "Accounting for Equity  Instruments  That Are Issued to Other
Than Employees for Acquiring or in  Conjunction  with Selling Goods or Services"
("EITF  96-18").  Costs are measured at the  estimated  fair market value of the
consideration  received or the  estimated  fair value of the equity  instruments
issued, whichever is more reliably determinable. The value of equity instruments
issued for  consideration  other than  employee  services is  determined  on the
earlier of a performance commitment or completion of performance by the provider
of goods or services as defined by EITF 96-18.

EARNINGS PER SHARE

In accordance with SFAS No. 128, "EARNINGS PER SHARE," the basic loss per common
share is computed by dividing net loss available to common  stockholders  by the
weighted  average number of common shares  outstanding.  Diluted loss per common
share is  computed  similar  to basic  loss per  common  share  except  that the
denominator is increased to include the number of additional  common shares that
would have been  outstanding if the potential  common shares had been issued and
if the additional  common shares were dilutive.  At March 31, 2007 and March 31,
2006,  the only  potential  dilutive  securities  were  outstanding  options and
warrants  to  purchase   116,937,430  and  21,341,667  shares  of  common  stock
respectively.  Due to the net loss, none of the potentially dilutive securities
were  included  in the  calculation  of diluted  earnings  per share since their
effect would be anti-dilutive.

INCOME TAXES

Deferred  income  taxes are recorded to reflect the tax  consequences  in future
years  of  temporary  differences  between  the  tax  basis  of the  assets  and
liabilities and their financial  statement  amounts at the end of each reporting
period.  Valuation  allowances are established when necessary to reduce deferred
tax assets to the amount expected to be realized.  Income tax expense is the tax
payable for the current  period and the change during the period in deferred tax
assets and liabilities. The deferred tax assets and liabilities have been netted
to reflect the tax impact of  temporary  differences.  At March 31, 2007, a full
valuation  allowance  has  been  established  for  the  deferred  tax  asset  as
management  believes that it is more likely than not that a tax benefit will not
be realized.


                                       7
<PAGE>


                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 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 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
revenues and expenses during the reporting  period.  Actual results could differ
from those estimates.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

The Company has adopted all accounting pronouncements effective before March 31,
2007, which are applicable to the Company.

NOTE 3 - ACCRUED LIABILITIES

Included in accrued liabilities are payments due in connection with certain loan
fees. A total of 300,000 shares are payable to third parties. The total value of
the stock on the date of the notes was $68,600.

NOTE 4 - 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,  due on or before April 13, 2007. No
interest  or  principal  payments  have  been  made on the  notes  and have been
verbally extended.

NOTE 5 - 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 previously
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  (Central
District Case


                                       8
<PAGE>


                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2007


No. BC350942) against Defendants  Universal  Detection  Technology  Corporation,
Albert E. Gooselin, 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  seeks 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 shall  vigorously  defend against the allegations of the Complaint.
To date, no trial date has been set. While  Universal  Detection  disputes these
allegations, the Company cannot control the outcome of the case or what damages,
if any, will result.

c)   During 2005, the Company entered into two lease agreements to lease testing
     equipment.  The Company had  violated the terms of the lease as the Company
     sold the equipment in March 2006. In April 2006, the leasing company agreed
     to remove the sale of equipment as a default of the lease and treat the two
     leases as one single purchase transaction. Under the forebearance agreement
     entered  into by the two  parties,  the Company  shall pay the  outstanding
     balance plus interest at a rate of 18% in monthly  payments of $1,816 until
     October 15,  2008.  The  outstanding  balance on this note is $32,164 as of
     March 31, 2007.

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 Defendant  Universal  Detection
Technology. Plaintiff's Complaint alleged damages against the Company for breach
of an engagement  letter in the amount of $93,448.54.  Also,  Plaintiff  alleged
that the  plaintiff  had failed to issue  warrants  to it  pursuant to a written
agreement,  which have been  recorded  and expensed in the December 31, 2006 and
2005 financial statements. After completing the initial stages of litigation and
conducting extensive  mediation,  Plaintiff and the Company reached a settlement
commencing  December  15,  2006,  the  Company  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 the Company.  The amounts due under the agreement have  previously  been
accrued for in the financial statements.

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  Defendant  Universal  Detection  Technology.  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.  The
Company strongly disputes and shall vigorously defend against the allegations of
the Complaint. To date, discovery has commenced, but no trial date has been set.
The Company has  recorded  the  amounts  due as notes  payable in the  financial
statements.


                                       9
<PAGE>


                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2007


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 three months ended March 31, 2007, the Company issued an aggregate of
12,187,496  shares of common  stock to employees  for  services  rendered to the
Company valued at $52,000.

During the three  months  ended March 31, 2007,  the Company  issued  48,000,000
shares of common  stock as payment  for  consulting  services  for an  aggregate
amount of $299,600.

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.

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 entitles the
holder to 1,000,000  votes per share,  which shall vote 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 is $50,000.  The shares have a liquidation
value, as described in the Company's Articles of Incorporation,  of $50,000. Mr.
Tizabi is  prohibited,  by agreement  with the  Company,  from  transferring  or
selling such stock,  or any interest in such stock for so long as the shares are
outstanding.

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 issue in lieu
thereof,  the shares of Series  A-1  Preferred  Stock and the  Option  described
below. Additionally, Mr. Tizabi has contributed $550,000 of accrued compensation
to the Company. The Company has recorded $550,000 as additional paid-in capital.

STOCK OPTIONS

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.


                                       10
<PAGE>


                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                 MARCH 31, 2007


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
expense during the first quarter of 2007.

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.

NOTE 8 - SUBSEQUENT EVENTS

During April and May 2007, the Company issued an aggregate of 13,999,999  shares
of common stock to three employees for services rendered valued at approximately
$52,000.

During April and May 2007, the Company issued an aggregate of 47,439,992  shares
of common stock valued at approximately $196,804 in connection with services.

During May 2007, the Company issued an aggregate of 30,000,000  shares of common
stock in exchange for the  cancellation  of a  promissory  note with a principal
amount of $50,000.

On May 1, 2007, the Company issued a promissory  note for $60,000  received from
an unrelated  party. The note carries a 12.5% per annum interest rate and is due
on or before November 1, 2007.


                                       11
<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 THE MARKET
PRICE OF GOLD,  AVAILABILITY  OF FUNDS,  GOVERNMENT  REGULATIONS,  COMMON  SHARE
PRICES, OPERATING COSTS, CAPITAL COSTS, OUTCOMES OF GOLD RECOVERY ACTIVITIES AND
OTHER FACTORS.  FORWARD-LOOKING  STATEMENTS  ARE MADE,  WITHOUT  LIMITATION,  IN
RELATION TO OPERATING PLANS,  PROPERTY EXPLORATION AND GOLD RECOVERY ACTIVITIES,
AVAILABILITY  OF FUNDS,  ENVIRONMENTAL  RECLAMATION,  OPERATING COSTS AND PERMIT
ACQUISITION.  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  and  development  of  bio-terrorism  detection
devices.  Our strategy is to identify qualified  strategic partners with whom to
collaborate  in order to develop  commercially  viable  bio-terrorism  detection
devices.  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.

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,


                                       12
<PAGE>


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  $4.2  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.

During the three months ended March 31, 2007 we spent an aggregate of $1,632,000
on selling,  general and administrative  expenses and marketing  expenses.  This
amount  represents a 220%  increase over the  comparable  year-ago  period.  The
increase is principally  attributable to an expense recognized by the Company in
connection with the granting of stock options to its president and CEO.

Our working capital deficit at March 31, 2007, was $ 2,975,186.  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 $1.5 million to repay indebtedness in the next 12 months.

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.  Management also may seek extensions with respect to our other debt as
it becomes due. In addition,  management may endeavor to convert some portion of
the principal amount and interest on our debt into 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.  During 2005,  management spent the substantial majority of its
time  negotiating  contracts  for the  installation  of the  BSM-2000  in target
markets and developing its marketing and sales plan. These  activities  diverted
management from the time it otherwise would


                                       13
<PAGE>


spend  negotiating sales of securities to raise capital.  In addition,  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.

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.


                                       14
<PAGE>


                                     PART II
                                OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

There are no reportable events to disclose hereunder.

Except as previously  disclosed with the Commission,  the Company is not a party
to any other pending legal  proceedings,  other than routine  litigation  deemed
incidental to our business.

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.

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.

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.


                                       15
<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 March
                  31, 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 March 31, 2007 we owed $39,528
                  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 us and this third party, we agreed to
                  pay a total of $130,800  pursuant to a scheduled  payment plan
                  through  July  2005.  At March  31,  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
                  March 31, 2007 we owed $23,391 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
-------------     --------------------------------------------------------------
Exhibit 3.1       Articles of Incorporation. (1)

Exhibit 3.2       Certificate of Amendment to Articles of Incorporation. (1)

Exhibit 3.3       Certificate of Amendment to Articles of Incorporation. (1)

Exhibit 3.4       Amended and Restated Bylaws. (2)

Exhibit 4.1       Certificate  of  Determination  of  Preferences  of  Preferred
                  Shares. (3)

Exhibit 4.2       Amended and Restated 2003 Stock Incentive Plan. (4)

Exhibit 4.3       2006 Stock Compensation Plan. (5)

Exhibit 4.4       Consultant Stock Plan. (6)

Exhibit 4.5       2006-II Consultant Stock Plan. (7)

Exhibit 10.1      Employment  Agreement  by and  between the Company and Jacques
                  Tizabi dated September 25, 2001. (8)


                                       16
<PAGE>


Exhibit 10.2      Amendment to  Employment  Agreement of Jacques  Tizabi,  dated
                  August 23, 2004. (9)

Exhibit 10.3      Technology Affiliates Agreement by and between the Company and
                  California Institute of Technology, dated August 6, 2002. (10)

Exhibit 10.4      Licensing  Agreement by and between the Company and California
                  Institute of Technology, dated September 30, 2003. (11)

Exhibit 10.5      Agreement for Investment Banking and Advisory Services, by and
                  between  the Company and Astor  Capital,  Inc.,  dated June 1,
                  2003. (12)

Exhibit 10.6      Amendment to  Agreement  for  Investment  Banking and Advisory
                  Services with Astor Capital, Inc. dated April 29, 2004. (13)

Exhibit 10.7      Amendment to  Agreement  for  Investment  Banking and Advisory
                  Services with Astor Capital,  Inc.  dated  September 22, 2004.
                  (14)

Exhibit 10.8      Standard  Form Office Lease,  dated  September  2003,  between
                  Astor Capital, Inc. and CSDV, a Limited Partnership. (15)

Exhibit 10.9      Assumption of Lease Agreement, dated October 14, 2004, between
                  the Company and Astor Capital, Inc. (15)

Exhibit 10.10     Letter Agreement,  dated August 10, 2004,  between the Company
                  and IIG Equity Opportunities Fund Ltd. (16)

Exhibit 10.11     Letter Agreement,  dated August 10, 2004,  between the Company
                  and Target Growth Fund Ltd. (16)

Exhibit 10.12     Letter Agreement, dated September 21, 2004 between the Company
                  and JRT Holdings. (17)

Exhibit 10.13     Letter Agreement,  dated October 1, 2004,  between the Company
                  and Ali Moussavi. (18)

Exhibit 10.14     Letter of Engagement  dated August 19, 2005,  between  Trilogy
                  Capital Partners, Inc. and the Company. (19)

Exhibit 10.15     Form of Stock Purchase Warrant. (20)

Exhibit 10.16     Stock  Purchase  Warrant issued to Trilogy  Capital  Partners.
                  (21)

Exhibit 10.17     Investment  Agreement  by and between the Company and European
                  Equity Group. (22)

Exhibit 10.18     Form of Consulting Agreement. (23)

Exhibit 10.19     Stock  Agreement,  dated  January 18, 2007, by and between the
                  Company and Innovative Marketing, Inc. (24)

Exhibit 21.1      Subsidiaries. (25)

Exhibit 31.1      Certification  pursuant to Section  302 of the  Sarbanes-Oxley
                  Act of 2002, filed herewith

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

(1)  Incorporated   herein  by  reference  to  Exhibit  3(a)  to  the  Company's
     Registration Statement on Form 10.

(2)  Incorporated by reference to Exhibit 3.4 of the Company's  Annual Report on
     Form 10-KSB for the year ended December 31, 2001, as filed April 15, 2002.

(3)  Incorporated by reference to Exhibit 3.5 of the Company's  Annual Report on
     Form 10-KSB for the year ended December 31, 2006, as filed April 14, 2007.


                                       17
<PAGE>


(4)  Incorporated by reference to Exhibit 4.2 of the Company's  Annual Report on
     Form 10-KSB for the year ended  December  31,  2004,  as filed on March 31,
     2005.

(5)  Incorporated by reference to the Company's Form S-8 Registration  Statement
     as filed February 13, 2006.

(6)  Incorporated by reference to the Company's Form S-8 Registration  Statement
     as filed June 30, 2006

(7)  Incorporated by reference to the Company's Form S-8 Registration  Statement
     as filed November 22, 2006.

(8)  Incorporated by reference to Exhibit 10.1 to the Company's Quarterly Report
     on Form 10-QSB for the Quarter Ended March 31, 2002, as filed May 20, 2002.

(9)  Incorporated by reference to Exhibit 10.1 to the Company's Quarterly Report
     on Form 10-QSB for the Quarter Ended  September 30, 2004, as filed November
     22, 2004.

(10) Incorporated  herein by reference to Exhibit 10.3 to the  Company's  Annual
     Report on Form 10-KSB for the fiscal year ended December 31, 2002, as filed
     April 15, 2003.

(11) Incorporated by reference to Exhibit 10.4 to the Company's Quarterly Report
     on Form 10-QSB for the Quarter Ended  September 30, 2003, as filed November
     19, 2003.

(12) Incorporated by reference to Exhibit 10.5 of the Company's Annual Report on
     Form 10-KSB for the year ended December 31, 2003, as filed March 31, 2004.

(13) Incorporated by reference to Exhibit 10.1 to the Company's Quarterly Report
     on Form 10-QSB for the Quarter  Ended June 30,  2004,  as filed  August 23,
     2004.

(14) Incorporated by reference to Exhibit 10.4 to the Company's Quarterly Report
     on Form  10-QSB for the  Quarter  Ended  September  30,  2004,  as filed on
     November 22, 2004

(15) Incorporated by reference to Exhibit 10.2 to the Company's Quarterly Report
     on Form 10-QSB for the Quarter Ended  September 30, 2004, as filed November
     22, 2004.

(16) Incorporated by reference to the Company's  Registration  Statement on Form
     SB-2, File No. 333-117859, as filed on February 2, 2005.

(17) Incorporated by reference to the Company's  Registration  Statement on Form
     SB-2, File No. 333-117859, as filed on February 2, 2005.

(18) Incorporated by reference to the Company's  Registration  Statement on Form
     SB-2, File No. 333-117859, as filed on February 2, 2005.

(19) Incorporated by reference to the Company's  Registration  Statement on Form
     SB-2, File No. 333-117859, as filed on February 2, 2005.

(20) Incorporated  by reference to Exhibit 10.15 to the  Company's  Registration
     Statement on Form SB-2, as filed on February 14, 2006.

(21) Incorporated  by reference to Exhibit 10.16 to the  Company's  Registration
     Statement on Form SB-2, as filed on February 14, 2006.

(22) Incorporated  by reference to Exhibit 10.17 to the  Company's  Registration
     Statement on Form SB-2, as filed on February 14, 2006.

(23) Incorporated  by reference to Exhibit 10.18 to the  Company's  Registration
     Statement on Form SB-2, as filed on February 14, 2006.

(24) Incorporated by reference to Exhibit 10.19 to the Company's  Current Report
     on Form 8-K, as filed on January 31, 2007.  (25)  Incorporated by reference
     to Exhibit 21.1 of the Company's  Annual Report on Form 10-KSB for the year
     ended December 31, 2003, as filed on March 31, 2004.


                                       18
<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:  May 18, 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)


                                       19