<PAGE>

                     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: JUNE, 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 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 August 9, 2007: 465,840,278 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
                                  JUNE 30, 2007


                                     ASSETS

CURRENT ASSETS:
Cash and cash equivalents                                         $      3,835
Restricted cash                                                         10,090
Accounts Receivable,net                                                  4,600
                                                                  ------------

Total current assets                                                    18,525

DEPOSITS                                                                10,226
EQUIPMENT, NET                                                          70,037
PATENT COSTS                                                           117,341
                                                                  ------------


                                                                  $    216,129
                                                                  ============


                 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES:
Accounts payable, trade                                           $    869,426
Bank overdraft                                                             567
Accrued liabilities                                                    901,743
Notes payable - related party                                            7,000
Notes payable                                                        1,201,315
Accrued interest expense                                               438,566
                                                                  ------------


Total current liabilities                                            3,418,617


Note Payable Long term, net of current portion                           9,533
                                                                  ------------

Total Liabilities                                                    3,428,150
                                                                  ------------


COMMITMENTS AND CONTINGENCIES                                               --

STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, $.01 par value, 20,000,000 shares
     authorized, -0- issued and outstanding
Series A-1, 150 shares issued and outstanding                                1
Common stock, no par value, 480,000,000 shares
     authorized, 435,846,444 shares issued and outstanding          26,486,321
Additional paid-in-capital                                           5,363,089
Accumulated (deficit)                                              (35,061,432)
                                                                  ------------


Total stockholders' equity (deficit)                                (3,212,021)
                                                                  ------------


Total Liabilities and Stockholders Equity (deficit)               $    216,129
                                                                  ============


     See accompanying notes to unaudited consolidated financial statements.

                                       2

<PAGE>
<TABLE>
<S>     <C>

                       UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES

                       UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS


                                                         For the three months ended June 30,
                                                          ---------------------------------
                                                               2007                2006
                                                          -------------       -------------
REVENUE                                                   $       4,650       $         500
COST OF GOODS SOLD                                                1,354                  --
                                                          -------------       -------------

GROSS PROFIT                                                      3,296                 500
                                                          -------------       -------------

OPERATING EXPENSES:
Selling, general and administrative                             590,693             539,733
Marketing                                                         2,750              51,725
Research and development                                             --               9,578
Depreciation                                                      6,182               6,181
                                                          -------------       -------------

Total expenses                                                  599,625             607,217
                                                          -------------       -------------

(LOSS) FROM OPERATIONS                                         (596,329)           (606,717)

OTHER INCOME (EXPENSE):
Interest income                                                      72                 419
Interest expense                                                (45,626)            (69,073)
                                                          -------------       -------------

Net other income (expense)                                      (45,554)            (68,654)
                                                          -------------       -------------

(LOSS) FROM OPERATIONS BEFORE INCOME TAXES                     (641,883)           (675,371)

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

NET (LOSS)                                                $    (641,883)      $    (675,371)
                                                          =============       =============


NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED:          $      (0.002)      $      (0.010)
                                                          =============       =============


WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING        387,497,250          65,256,403
                                                          =============       =============


See accompanying notes to unaudited consolidated financial statements.

                                            3

<PAGE>

                       UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES

                       UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS


                                                          For the six months ended June 30,
                                                          ---------------------------------
                                                               2007                 2006
                                                          -------------       -------------

REVENUE                                                   $       5,825       $         500
COST OF GOODS SOLD                                                3,004                  --
                                                          -------------       -------------

GROSS PROFIT                                                      2,821                 500
                                                          -------------       -------------

OPERATING EXPENSES:
Selling, general and administrative                           2,207,611           1,175,905
Marketing                                                        17,750             153,025
Research and development                                             --              17,828
Depreciation                                                     12,364              12,363
                                                          -------------       -------------

Total expenses                                                2,237,725           1,359,121
                                                          -------------       -------------

(LOSS) FROM OPERATIONS                                       (2,234,904)         (1,358,621)

OTHER INCOME (EXPENSE):
Interest income                                                     735                 423
Interest expense                                                (87,873)           (126,658)
Amortization of loan fees                                            --             (16,926)
                                                          -------------       -------------

Net other income (expense)                                      (87,138)           (143,161)
                                                          -------------       -------------

(LOSS) FROM OPERATIONS BEFORE INCOME TAXES                   (2,322,042)         (1,501,782)

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

NET (LOSS)                                                $  (2,322,042)      $  (1,501,782)
                                                          =============       =============


NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED:          $       (0.01)      $       (0.02)
                                                          =============       =============


WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING        307,741,455          61,396,944
                                                          =============       =============


See accompanying notes to unaudited consolidated financial statements.

                                            4

<PAGE>

                              UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES

                              UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS


                                                                         For the six months ended June 30,
                                                                           -----------------------------
                                                                               2007              2006
                                                                           -----------       -----------

CASH FLOWS FROM (TO) OPERATING ACTIVITIES:
Net (loss)                                                                 $(2,322,042)      $(1,501,782)
Adjustments to reconcile net (loss) to net cash (used in) operations:
Stocks and warrants issued for services                                      1,517,948           624,930
Depreciation                                                                    12,364            12,363
Changes in operating assets and liabilities:
Inventory, Installation in process                                                  --           (17,498)
Accounts receivable                                                             (4,600)             (500)
Prepaid expenses                                                                37,971            90,171
Deferred revenue                                                                    --            55,507
Accounts payable and accrued expenses                                          339,912           351,678
                                                                           -----------       -----------

Net cash (used in) operating activities                                       (418,447)         (385,131)
                                                                           -----------       -----------

CASH FLOWS FROM (TO) INVESTING ACTIVITIES:

(increase)/decrease in certificates of deposits                                  1,005                --
(Increase)/decrease in restricted cash                                          51,212            19,586
                                                                           -----------       -----------

Net cash provided by investing activities                                       52,217            19,586
                                                                           -----------       -----------

CASH FLOWS FROM (TO) FINANCING ACTIVITIES:
Bank overdraft                                                                     567                60
Proceeds from sale of common stock                                              21,000           124,000
Proceeds from exercise of warrants                                                  --           346,500
Advances from related party                                                     32,500             8,319
Advances on notes payable                                                      390,000            50,000
Payments on Capital Lease                                                           --            (2,491)
Payments on notes payable - related party                                      (28,000)         (131,372)
Payments on notes payable                                                      (64,115)          (40,012)
                                                                           -----------       -----------

Net cash provided by (used in) financing activities                            351,952           355,004
                                                                           -----------       -----------


NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                           (14,278)          (10,541)

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

CASH AND CASH EQUIVALENTS, END OF PERIOD                                   $     3,835       $     2,707
                                                                           ===========       ===========

SUPPLEMENTAL DISCLOSURES OF
CASH FLOW INFORMATION:

Interest Paid                                                              $    36,270       $    18,432
                                                                           ===========       ===========

See accompanying notes to unaudited consolidated financial statements.
</TABLE>
                                                      5

<PAGE>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 30, 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 June 30, 2007, the Company had a working capital deficit of $3,400,092 and
an accumulated deficit of $35,061,432. 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 six months of 2007, the Company sold anthrax detection
kits under various purchase agreements for $5,825.

The Company continues to try and pursuit 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. The Company also plans 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 the Company in marketing BSM-2000 more aggressively. There is no
guarantee that any such


                                       6

<PAGE>

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


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, The Company has sold two units to the Government of the
United Kingdom and intends to develop a more wide-spread use for BSM-2000
through planned collaborative research, development, sales, and marketing
efforts.

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.

In January 2007, the Company entered into an agreement to sell 60,000,000 shares
of its common stock 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. In July 2007, the Company entered into a Letter Agreement
with the third party in which the credits were terminated and the shares were
cancelled.

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 June 30, 2006, to
conform to the June 30, 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


                                       7

<PAGE>

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


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 six months ended June 30, 2007 and 2006, respectively.

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 June 30, 2007, and June 30,
2006, the only potential dilutive securities were outstanding options and
warrants to purchase 116,937,430 and 17,662,529 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.

                                       8

<PAGE>

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


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 June 30, 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.

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 June 30,
2007, which are applicable to the Company.


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.


                                       9

<PAGE>

                 UNIVERSAL DETECTION TECHNOLOGY AND SUBSIDIARIES
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
                                  JUNE 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 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 (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 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


                                       10

<PAGE>

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


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.

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.

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.

During the three months ended June 30, 2007, the Company issued an aggregate of
28,772,726 shares of common stock to employees for services rendered to the
Company valued at $78,000.

During the three months ended June 30, 2007, the Company issued 104,939,992
shares of common stock as payment for consulting services or other professional
fees for an aggregate amount of $331,104.

                                       11

<PAGE>

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


During the three months ended June 30, 2007, the Company cancelled an aggregate
of 29,000,000 shares of common stock, originally issued in February, 2007 for
services to be rendered valued at $193,000. The holders of these shares have
agreed with the cancellation for no consideration.

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 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.
The stock was cancelled and the debt was reinstated in July 2007.


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. The option was valued at $661,484 using the Black
Sholes 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.

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
                                  JUNE 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 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.

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.

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.

NOTE 8 - SUBSEQUENT EVENTS

During July 2007, the Company issued an aggregate of 34,593,834 shares of common
stock to three employees for services rendered valued at approximately $52,000.

During July 2007, the Company issued an aggregate of 55,400,000 shares of common
stock valued at approximately $127,420 in connection with services.

                                       13

<PAGE>

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


During July 2007, the Company cancelled an aggregate of 30,000,000 shares of
common stock, originally issued in May to unwind and reverse the previous
conversion of $50,000 of indebtness for 30,000,000 shares of common stock.
Accordingly, the Company reassumed the promissory note with a principal amount
of $50,000.

During July 2007, the Company cancelled 60,000,000 shares of common stock valued
at approximately $288,000 originally issued in exchange for cash equivalent
credits.

On July 3, 2007, the Company issued a promissory note for $1,000 to its
president and CEO. The note carries a 12.5% per annum interest rate.



                                       14

<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 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
detection devices, radiological and nuclear terrorism detection devices. We also
supply kits for rapid detection of up to five bioterrorism warfare agents,
security and surveillance cameras, counter-terrorism training videos and DVDs,
and complete course on preparation and response to attacks with weapons of mass
destruction. 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.

                                       15

<PAGE>

ITEM 3. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

The following discussion should be read in conjunction with our consolidated
financial statements, and the related notes included elsewhere in this Quarterly
Report on Form 10-QSB and the Annual Report on Form 10-KSB for the fiscal year
ended December 31, 2006. Certain statements contained herein may constitute
forward-looking statements within the meaning of the Private Securities
Litigation Reform Act of 1995. These statements involve a number of risks,
uncertainties and other factors that could cause actual results to differ
materially, as discussed more fully herein.

The forward-looking information set forth in this Quarterly Report on Form
10-QSB is as of the date of our filing, and we undertake no duty to update this
information. Shareholders and prospective investors can find information filed
with the Securities and Exchange Commission, which we refer to as the SEC, after
the date of the filing of this report at SEC's website at www.sec.gov. More
information about potential factors that could affect our business and financial
results is included in the section entitled "Cautionary Statements and Risk
Factors."

OVERVIEW

We are engaged in the research, development, and marketing of bioterrorism
detection devices, radiological and nuclear terrorism detection devices. We also
supply kits for rapid detection of up to five bioterrorism warfare agents,
security and surveillance cameras, counter-terrorism training videos and DVDs,
and a complete course on preparation and response to attacks with weapons of
mass destruction. We have 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, 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:

                                       16

<PAGE>

         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.

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 2006, 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 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.

Our working capital deficit at June 30, 2007, was $3,400,092. 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 $1.6 million to repay indebtedness in the next 12 months.

                                       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 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.

                                       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.

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 cancelled and the debt was
reinstated 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 June 30, 2007 we owed $43,892 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 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 June
          30, 2007 we owed $25,655 in interest on this note.

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

None.

ITEM 5.  OTHER INFORMATION.

None.


                                       21

<PAGE>


ITEM 6.  EXHIBITS.

EXHIBIT LIST

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


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

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










                                       22

<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: August 20, 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)




                                       23