----

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

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

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

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|       |                  |                                                                                         | Page No. |
|------------|-----------------------|----------------------------------------------------------------------------------------------|----------|
| PART I.    | Financial Information | 3                                                                                            |
|       |                  |                                                                                         |
|       | Item 1.               | Condensed Consolidated Financial Statements (unaudited) :                                    | 3   |
|       |                  |                                                                                         |     |
|       |                  | Notes to Condensed Consolidated Financial Statements                                         | 6        |
|       |                  |                                                                                         |     |
|       | Item 2.               | Management’s Discussion and Analysis of Financial Condition and Results of Operations. | 14       |
|       |                  |                                                                                         |     |
|       | Item 3.               | Quantitative and Qualitative Disclosures About Market Risk.                                  | 21       |
|       |                  |                                                                                         |     |
|       | Item 4T.              | Controls and Procedures.                                                                     | 21       |
|       |                  |                                                                                         |     |
| PART II.   | Other Information     | 24                                                                                           |
|       |                  |                                                                                         |
|       | Item 1.               | Legal Proceedings                                                                            | 24       |
|       |                  |                                                                                         |     |
|       | Item 1A               | Risk Factors                                                                                 | 24       |
|       |                  |                                                                                         |     |
|       | Item 2.               | Unregistered Sales of Equity Securities and Use of Proceeds                                  | 25       |
|       |                  |                                                                                         |     |
|       | Item 3.               | Defaults Upon Senior Securities                                                              | 25       |
|       |                  |                                                                                         |     |
|       | Item 4.               | Removed and Reserved                                                                         | 26       |
|       |                  |                                                                                         |     |
|       | Item 5.               | Other Information                                                                            | 26       |
|       |                  |                                                                                         |     |
|       | Item 6.               | Exhibits                                                                                     | 26       |
|       |                  |                                                                                         |     |
| SIGNATURES |                  | 27                                                                                           |

----

| ASSETS                                                                  |   |           |        |   |              |   |
|-------------------------------------------------------------------------|--------|----------------|-------------|--------|-------------------|--------|
|                                                                    |   | March 31, 2010 |        |   | December 31, 2009 |   |
|                                                                    |   |           |        |   |              |   |
| CURRENT ASSETS:                                                         |   |           |        |   |              |   |
| Cash and cash equivalents                                               |   | $              | 917         |   |              | $      | 1,367 |   |
| Accounts Receivable,net                                                 |   |           | 5,584       |   |              |   | 3,626 |   |
| Inventory                                                               |   |           | 4,117       |   |              |   | 4,117 |   |
| Prepaid expenses                                                        |   |           | -           |   |              |   | 7,678 |   |
|                                                                    |   |           |        |   |              |   |   |   |
| Total current assets                                                    |   |           | 10,618      |   |              |   | 16,788 |   |
|                                                                    |   |           |        |   |              |   |   |   |
| Deposits                                                                |   |           | 21,300      |   |              |   | 21,300 |   |
| Equipment, net                                                          |   |           | 10,412      |   |              |   | 13,376 |   |
|                                                                    |   |           |        |   |              |   |   |   |
| Total assets                                                            |   | $              | 42,330      |   |              | $      | 51,464 |   |
|                                                                    |   |           |        |   |              |   |   |   |
|                                                                    |   |           |        |   |              |   |   |   |
| LIABILITIES AND STOCKHOLDERS' DEFICIT                                   |   |           |        |   |              |   |   |   |
|                                                                    |   |           |        |   |              |   |   |   |
| CURRENT LIABILITIES:                                                    |   |           |        |   |              |   |   |   |
| Accounts payable, trade                                                 |   | $              | 1,061,972   |   |              | $      | 1,035,204 |   |
| Accrued liabilities                                                     |   |           | 513,070     |   |              |   | 547,502 |   |
| Accrued payroll - officers                                              |   |           | 620,477     |   |              |   | 548,126 |   |
| Notes payable - related party                                           |   |           | 120,346     |   |              |   | 64,612 |   |
| Notes payable                                                           |   |           | 916,844     |   |              |   | 888,843 |   |
| Accrued interest expense                                                |   |           | 657,671     |   |              |   | 629,149 |   |
|                                                                    |   |           |        |   |              |   |   |   |
| Total current liabilities                                               |   |           | 3,890,380   |   |              |   | 3,713,436 |   |
|                                                                    |   |           |        |   |              |   |   |   |
| Long term notes payable                                                 |   |           | 232,981     |   |              |   | 354,826 |   |
|                                                                    |   |           |        |   |              |   |   |   |
| Total liabilities                                                       |   |           | 4,123,361   |   |              |   | 4,068,262 |   |
|                                                                    |   |           |        |   |              |   |   |   |
| COMMITMENTS AND CONTINGENCIES                                           |   |           |        |   |              |   |   |   |
|                                                                    |   |           |        |   |              |   |   |   |
| STOCKHOLDERS' DEFICIT:                                                  |   |           |        |   |              |   |   |   |
| Preferred stock, $.01 par value, 20,000,000 shares                      |   |           |        |   |              |   |   |   |
| authorized, -0- issued and outstanding                                  |   |           | -           |   |              |   | - |   |
| Common stock, no par value,200,000,000 shares authorized,               |   |           |        |   |              |   |   |   |
| 1,171,984,806 shares issued and outstanding as of March 31, 2010        |   |           |        |   |              |
| and 1,020,051,351 shares issued and outstanding as of December 31, 2009 |   |           | 34,317,278  |   |              |   | 33,907,469 |   |
| Shares to be issued                                                     |   |           | 112,441     |   |              |   | - |   |
| Additional paid-in-capital                                              |   |           | 5,313,089   |   |              |   | 5,313,089 |   |
| Accumulated deficit                                                     |   |           | (43,823,839 | )      |              |   | (43,237,356 | ) |
|                                                                    |   |           |        |   |              |   |   |   |
| Total stockholders' deficit                                             |   |           | (4,081,031  | )      |              |   | (4,016,798 | ) |
|                                                                    |   |           |        |   |              |   |   |   |
| Total liabilities and stockholders' deficit                             |   | $              | 42,330      |   |              | $      | 51,464 |   |

----

|                                                 |   | 2010        |          |   | 2009        |   |
|------------------------------------------------------|--------|-------------|---------------|--------|-------------|--------|
|                                                 |   | (UNAUDITED) |          |   | (UNAUDITED) |   |
|                                                 |   |        |          |   |        |   |
| REVENUE, NET                                         |   | $           | 1,958         |   |        | $      | 15,482 |   |
| COST OF GOODS SOLD                                   |   |        | 1,148         |   |        |   | 1,869 |   |
|                                                 |   |        |          |   |        |   |   |   |
| GROSS PROFIT                                         |   |        | 810           |   |        |   | 13,613 |   |
|                                                 |   |        |          |   |        |   |   |   |
| OPERATING EXPENSES:                                  |   |        |          |   |        |   |   |   |
| Selling, general and administrative                  |   |        | 314,835       |   |        |   | 183,600 |   |
| Marketing                                            |   |        | 3,385         |   |        |   | 12,325 |   |
| Depreciation and amortization                        |   |        | 2,964         |   |        |   | 7,533 |   |
|                                                 |   |        |          |   |        |   |   |   |
| Total expenses                                       |   |        | 321,184       |   |        |   | 203,458 |   |
|                                                 |   |        |          |   |        |   |   |   |
| LOSS FROM OPERATIONS                                 |   |        | (320,374      | )      |        |   | (189,845 | ) |
|                                                 |   |        |          |   |        |   |   |   |
| OTHER INCOME (EXPENSE):                              |   |        |          |   |        |   |   |   |
| Interest income                                      |   |        | 1             |   |        |   | 11 |   |
| Interest expense                                     |   |        | (42,135       | )      |        |   | (52,374 | ) |
| Other income                                         |   |        | 3,750         |   |        |   | - |   |
| Loss on settlement of debt                           |   |        | (227,725      | )      |        |   | (37,056 | ) |
|                                                 |   |        |          |   |        |   |   |   |
| Total other expenses                                 |   |        | (266,109      | )      |        |   | (89,419 | ) |
|                                                 |   |        |          |   |        |   |   |   |
| NET LOSS                                             |   | $           | (586,483      | )      |        | $      | (279,264 | ) |
|                                                 |   |        |          |   |        |   |   |   |
| NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED:     |   | $           | (0.0005       | )      |        | $      | (0.0100 | ) |
|                                                 |   |        |          |   |        |   |   |   |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING |   |        | 1,083,276,169 |   |        |   | 54,235,466 |   |

----

|                                                              |   | 2010        |     |   | 2009        |   |
|-------------------------------------------------------------------|--------|-------------|----------|--------|-------------|--------|
|                                                              |   | (UNAUDITED) |     |   | (UNAUDITED) |   |
|                                                              |   |        |     |   |        |   |
| CASH FLOWS FROM OPERATING ACTIVITIES:                             |   |        |     |   |        |   |
| Net loss                                                          |   | $           | (586,483 | )      |        | $      | (279,264 | ) |
| Adjustments to reconcile net loss to net cash used in operations: |   |        |     |   |        |
| Stocks issued for services                                        |   |        | 25,008   |   |        |   | 12,451 |   |
| Stock option expenses                                             |   |        | -        |   |        |   | - |   |
| Loss on settlement of debt                                        |   |        | 227,725  |   |        |   | 37,056 |   |
| Depreciation                                                      |   |        | 2,964    |   |        |   | 7,533 |   |
| Changes in operating assets and liabilities:                      |   |        |     |   |        |   |   |   |
| Inventory                                                         |   |        | -        |   |        |   | - |   |
| Accounts receivable                                               |   |        | (1,958   | )      |        |   | 80 |   |
| Prepaid expenses                                                  |   |        | 7,678    |   |        |   | (2,874 | ) |
| Deposits                                                          |   |        | -        |   |        |   | - |   |
| Stock to be issued                                                |   |        | 112,441  |   |        |   | - |   |
| Accounts payable and accrued liabilities                          |   |        | 103,441  |   |        |   | 112,519 |   |
|                                                              |   |        |     |   |        |   |   |   |
| Net cash used in operating activities                             |   |        | (109,184 | )      |        |   | (112,499 | ) |
|                                                              |   |        |     |   |        |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES:                             |   |        |     |   |        |   |   |   |
| Decrease (increase) in restricted cash                            |   |        | -        |   |        |   | 10,477 |   |
|                                                              |   |        |     |   |        |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES:                             |   |        |     |   |        |   |   |   |
| Proceeds from notes payable-related party                         |   |        | 68,439   |   |        |   | 17,298 |   |
| Proceeds from notes payable                                       |   |        | 53,000   |   |        |   | 92,000 |   |
| Payments on notes payable - related party                         |   |        | (12,705  | )      |        |   | (7,976 | ) |
| Payments on notes payable                                         |   |        | -        |   |        |   | - |   |
|                                                              |   |        |     |   |        |   |   |   |
| Net cash provided by financing activities                         |   |        | 108,734  |   |        |   | 101,322 |   |
|                                                              |   |        |     |   |        |   |   |   |
|                                                              |   |        |     |   |        |   |   |   |
| NET DECREASE IN CASH AND CASH EQUIVALENTS                         |   |        | (450     | )      |        |   | (700 | ) |
|                                                              |   |        |     |   |        |   |   |   |
| CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                    |   |        | 1,367    |   |        |   | 1,910 |   |
|                                                              |   |        |     |   |        |   |   |   |
| CASH AND CASH EQUIVALENTS, END OF PERIOD                          |   | $           | 917      |   |        | $      | 1,210 |   |
|                                                              |   |        |     |   |        |   |   |   |
| SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:                |   |
|                                                              |   |        |     |   |        |   |   |   |
| Income tax                                                        |   | $           | -        |   |        | $      | - |   |
| Interest Paid                                                     |   | $           | 462      |   |        | $      | - |   |
|                                                              |   |        |     |   |        |   |   |   |
| SUPPLEMENTAL DISCLOSURES FOR NON CASH INVESTING AND               |   |
| FINANCING ACTIVITIES:                                             |   |        |     |   |        |   |   |   |
|                                                              |   |        |     |   |        |   |   |   |
| Shares issued for settlement of debt and accrued interest         |   | $           | 272,359  |   |        | $      | 189,456 |   |
| Compensation contribution                                         |   | $           | -        |   |        | $      | - |   |

----

----

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| 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) |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| b)     | On June 2, 2006, Plaintiff Trilogy Capital Partners instituted an action in the Los Angeles Superior Court (Trilogy Capital Partners v. Universal Detection Technology, et. al., Case No. SC089929) against the Company. Plaintiff’s Complaint alleged damages against UDT for breach of an engagement letter in the amount of $93,449.  Also, Plaintiff alleged that UDT had failed to issue warrants to it pursuant to a written agreement. After completing the initial stages of litigation and conducting extensive mediation, Plaintiff and UDT reached a settlement wherein commencing December 15, 2006, UDT would make monthly payments to Plaintiff of $2,000 until a debt of $90,000 plus accrued interest at six percent per annum was fully paid.  In exchange, Plaintiff would release all of its claims against UDT. UDT has been current on all of its agreed payments to Plaintiff.  As of March 31, 2010, $11,821 was due under the agreement.                                                                                                                                                                                                                                                                                                                                                                                                           |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| c)     | On November 15, 2006, Plaintiff NBGI, Inc. instituted an action in the Los Angeles Superior Court (NBGI, Inc.  v. Universal Detection Technology, et. al., Case No. BC361979) against the Company. NBGI, Inc.’s Complaint alleged breach of contract, and requested damages in the amount of $111,014 plus interest at the legal rate and for costs of suit.  UDT strongly disputes and shall vigorously defend against the allegations of the Complaint. To date, discovery has commenced, and trial has been set for October 29, 2007. There is also a Motion for Summary Judgment set for September 11, 2007.   The Summary Judgment was granted in NBGI’s favor, and Judgment has been entered.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| d)     | On June 23, 2009, California Institute of Technology (“Cal Tech”) sent a letter to Universal Detection Technology ("UDT"), asserting certain breaches by UDT of that certain License Agreement between Cal Tech and UDT effective September 30, 2009 as amended (the "License Agreement") including nonpayment of royalties, failure to pay certain prosecution and legal costs and failure to fully commercialize the patents and technologies that are licensed to UDT under the License Agreement.  Cal Tech is also asserting its right to terminate the License Agreement effective June 4, 2009. UDT disagrees with the various assertions made by Cal Tech in the letter and has requested that Cal Tech submit to arbitration all matters in dispute. To date, no further action has been taken and UDT continues to perform under the License Agreement. However, there can be no assurance that the License Agreement will continue in effect, or that UDT will be able to continue the use, development and commercialization of the underlying patents and technologies. Primarily the License Agreement concerns a group of patents that support UDT's "BSM" technologies and related products. The loss of these licensed technologies would have an adverse effect on UDT's prospects until such time as alternate technologies are licensed or developed. |

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----

----

|                                           |   |     |    |   |     |   |     | Aggregated |   |
|------------------------------------------------|--------|----------|---------|--------|----------|--------|----------|------------|--------|
|                                           |   |     |    |   | Exercise |   |     | Intrinsic  |   |
|                                           |   | # shares |    |   | Price    |   |     | Value      |   |
| Options:                                       |   |     |    |   |     |   |     |       |   |
| Outstanding and exercisable, December 31, 2009 |   |     | 539,750 |   |     | $      | 2 to $66 |       |   | $ | - |   |
| Granted                                        |   |     | -       |   |     |   |     |       |   |   | - |   |
| Exercised                                      |   |     | -       |   |     |   |     |       |   |   | - |   |
| Expired                                        |   |     | -       |   |     |   |     |       |   |   | - |   |
| Outstanding and exercisable, March 31, 2010    |   |     | 539,750 |   |     | $      | 2 to $66 |       |   | $ | - |   |
|                                           |   |     |    |   |     |   |     |       |   |   |   |   |
| Warrants:                                      |   |     |    |   |     |   |     |       |   |   |   |   |
| Outstanding and exercisable, December 31, 2009 |   |     | -       |   |     |   | N/A      |       |   | $ | - |   |
| Granted                                        |   |     | -       |   |     |   |     |       |   |   | - |   |
| Exercised                                      |   |     | -       |   |     |   |     |       |   |   | - |   |
| Expired                                        |   |     | -       |   |     |   |     |       |   |   | - |   |
| Outstanding and exercisable, March 31, 2010    |   |     | -       |   |     |   | N/A      |       |   | $ | - |   |

----

----

----

----

|   | · | One loan from three family members, each of whom is an unaffiliated party, evidenced by four promissory notes in the aggregate principal amounts of $100,000, $50,000, $50,000, and $100,000, each due June 24, 2001 with interest rates ranging from 11% to 12%. We entered into a settlement agreement in the third quarter of 2004 with each of these parties. Pursuant to this agreement, at June 30, 2005, we were required to pay an additional $80,000 as full payment of our obligations. We did not make this payment and are in default of these notes.  As of March 31, 2010, we have $520,792 accrued for including interest relating to this matter. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party in the aggregate principal amount of $195,000 with interest at a rate of 12% per annum. Pursuant to a letter agreement dated as of August 10, 2004, we entered into a settlement with this party and agreed to pay a total of $261,000 pursuant to a scheduled payment plan through July 2005. Additionally, the Company, in September 2004, issued 206,250 shares of common stock upon the conversion of unpaid interest in the aggregate amount of $33,000. At March 31, 2010, there was $161,000 principal amount (and $85,265 in interest) remaining on this note. We did not make our scheduled payment under this note in July 2005, and are in default of this note. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $100,000 due on March 31, 2006 with an interest rate of 12% per annum.  As of March 31, 2010, we owed $49,500 in interest.  We did not make our scheduled payment on March 31, 2006. We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $60,000 due on November 1, 2007 with an interest rate of 12.5% per annum.  As of March 31, 2010, we owed $2,970 in principal and $278 in interest.  We did not make our scheduled payment on November 1, 2007.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $30,000 due on January 11, 2008 with an interest rate of 12% per annum.  As of March 31, 2010, we owed $3,000 in principal and $450 in interest.  We did not make our scheduled payment on January 11, 2008. We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $20,000 due on July 8, 2008 with an interest rate of 12.5% per annum.  As of March 31, 2010, we owed $20,000 in principal and $5,625 in interest.  We did not make our scheduled payment on July 8, 2008. We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $15,000 due on August 4, 2008 with an interest rate of 12% per annum.  As of March 31, 2010, we owed $713 in principal and $45 in interest.  We did not make our scheduled payment on August 4, 2008.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $25,000 due on October 9, 2009 with an interest rate of 12.0% per annum.  As of March 31, 2010, we paid off the remaining balance. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $27,000 due on December 2, 2009 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $27,000 in principal and $4,320 in interest.  We did not make our scheduled payment on December 2, 2009.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $4,000 due on January 9, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $4,000 in principal and $600 in interest.  We did not make our scheduled payment on January 9, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $8,000 due on January 13, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $8,000 in principal and $1,200 in interest.  We did not make our scheduled payment on January 13, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $5,000 due on January 16, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $5,000 in principal and $750 in interest.  We did not make our scheduled payment on January 16, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $33,000 due on January 22, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $33,000 in principal and $4,620 in interest.  We did not make our scheduled payment on January 22, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $13,000 due on February 11, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $13,000 in principal and $1,820 in interest.  We did not make our scheduled payment on February 11, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $12,000 due on February 20, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $12,000 in principal and $1,560 in interest.  We did not make our scheduled payment on February 20, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $17,000 due on February 11, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $17,000 in principal and $2,380 in interest.  We did not make our scheduled payment on February 11, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $12,500 due on April 16, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $12,500 in principal and $1,438 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $4,475 due on April 23, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $4,475 in principal and $492 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $9,000 due on May 1, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $9,000 in principal and $990 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $40,000 due on May 6, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $40,000 in principal and $4,400 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $41,000 due on May 13, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $41,000 in principal and $4,305 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $52,941 due on May 28, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we paid off the remaining balance. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $17,450 due on June 4, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $17,450 in principal and $1,745 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $13,677 due on June 16, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $13,677 in principal and $1,300 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $23,000 due on June 29, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we paid off the remaining balance. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $18,940 due on June 9, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $18,940 in principal and $1,894 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $30,000 due on August 24, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $30,000 in principal and $1,500 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $40,000 due on September 10, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $40,000 in principal and $2,663 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $10,000 due on September 15, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $10,000 in principal and $650 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $29,920 due on August 12, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $29,920 in principal and $2,244 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $25,940 due on July 23, 2011 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $25,940 in principal and $2,075 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $45,000 due on November 2, 2009 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $45,000 in principal and $2,700 in interest.  We did not make our scheduled payment on November 2, 2009.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $20,000 due on October 15, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $20,000 in principal and $1,100 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $50,000 due on November 27, 2009 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $50,000 in principal and $2,500 in interest.  We did not make our scheduled payment on November 27, 2009.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $90,000 due on December 23, 2009 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $90,000 in principal and $3,600 in interest.  We did not make our scheduled payment on December 23, 2009.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $25,000 due on January 16, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $25,000 in principal and $875 in interest.  We did not make our scheduled payment on January 16, 2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $23,000 due on May 4, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $23,000 in principal and $460 in interest. |
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|   | · | One loan from an unaffiliated party evidenced by a promissory note in the aggregate principal amount of $30,000 due on March 26, 2010 with an interest rate of 12.0% per annum.  As of March 31, 2010, we owed $30,000 in principal and $300 in interest.  We did not make our scheduled payment on March 26,2010.  We have verbally extended the unpaid note and the due date and other terms are being renegotiated so the note is not considered in default. |
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|   | · | We did not have effective comprehensive entity-level internal controls specific to the structure of our board of directors; |
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|   | · | We did not have formal policies governing certain accounting transactions and financial reporting processes; |
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|   | · | We did not obtain attestations by all employees regarding their understanding of and compliance with Universal Detection Technology, Inc. policies related to their employment; |
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|   | · | We did not obtain attestations by all members of our board of directors, our executive officers and/or our senior financial officers regarding their compliance with our Code of Ethics and our Code of Ethics did not apply to our other employees; |
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|   | · | We did not perform adequate oversight of certain accounting functions and maintained inadequate documentation of management review and approval of accounting transactions and financial reporting processes; and |
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|   | · | We had not fully implemented certain control activities and capabilities included in the design of our financial system. Certain features of our financial system are designed to automate accounting procedures and transaction processing, or to enforce controls. |
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| · | During the three months ended March 31, 2010, we entered into agreements to issue 152,070,871 shares of common stock to various notes holders to convert outstanding debt obligations valued at approximately $384,800 as follows: |
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| · | 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. |
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| · | One loan from an unaffiliated party in the aggregate principal amount of $195,000 with interest at a rate of 9% per annum. Pursuant to a letter agreement dated as of August 10, 2004, we entered into a settlement with this party and agreed to pay a total of $261,000 pursuant to a scheduled payment plan through July 2005. Additionally, the Company, in September 2004, issued 206,250 shares of common stock upon the conversion of unpaid interest in the aggregate amount of $33,000. At March 31, 2010, there was $161,000 principal amount remaining on this note. We did not make our scheduled payment under this note and are in default. As of March 31, 2010, we owed $85,265 in interest on this note. |
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| · | One loan from an unaffiliated party in the aggregate principal amount of $98,500, due July 31, 2005 with interest at the rate of 9% per annum. Pursuant to a letter agreement dated August 10, 2004, between this third party and us, we agreed to pay a total of $130,800 pursuant to a scheduled payment plan through July 2005. At March 31, 2010, there was $71,500 principal amount remaining on this note. We did not make our scheduled payments under this note and are in default. As of March 31, 2010, we owed $34,709 in interest on this note. |
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| Exhibit Number | Description                                                                                                                             |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------|
|           |                                                                                                                                    |
| 10.1           | Form of Note Conversion Agreement                                                                                                       |
| Exhibit 31     | Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith                                                 |
| Exhibit 32     | Certification Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, filed herewith. |

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|                | UNIVERSAL DETECTION TECHNOLOGY |                                                                             |
|---------------------|--------------------------------|----------------------------------------------------------------------------------|
|                |                           |                                                                             |   |
| Dated; May 24, 2010 | By:                            | /s/ Jacques Tizabi                                                          |   |
|                |                           | Jacques Tizabi,President, Chief Executive Officer (Principal Executive Officer), |   |
|                |                           | and Acting Chief Financial Officer (Acting Principal Financial Officer)          |   |
|                |                           |                                                                             |   |

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