*** ***

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**Form      10-QSB**

| x                                                                                   | QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|-------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                |                                                                                                                                 |
| For                the quarterly period ended **September                30, 2007** |
|                                                                                |                                                                                                                                 |
| o                                                                                   | TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934                     |

**0-13092**

**SPECTRASCIENCE,      Inc. **

| **Minnesota**                                                                 |   | **41-1448837**                                         |
|-------------------------------------------------------------------------------|--------|--------------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) |   | (I.R.S.                Employer Identification Number) |

**11568      Sorrento Valley Rd., Suite 11**

**                     San Diego, California      92121               **

**                   (858) 847-0200             **

----

**APPLICABLE      ONLY TO ISSUERS INVOLVED IN**

**BANKRUPTCY      PROCEEDINGS DURING THE**

**PRECEDING      FIVE YEARS**

----

**SpectraScience,      Inc.**

**Index**

| PART              I - FINANCIAL INFORMATION    | **PageNo.**                                                                |
|---------------------------------------------------------------|----------------------------------------------------------------------------|
|                                                          |                                                                       |   |
| Item                1.                                        | Financial                Statements (Unaudited)                            | 4 |
|                                                          |                                                                       |   |
| Item                2.                                        | Management's                Discussion and Analysis or Plan of Operation   | 14 |
|                                                          |                                                                       |   |
| Item                3A(T).                                    | Controls                and Procedures                                     | 17 |
|                                                          |                                                                       |   |
| PART                II - OTHER                INFORMATION     | 17                                                                         |
|                                                          |                                                                       |
| Item                1.                                        | Legal                Proceedings                                           | 17 |
|                                                          |                                                                       |   |
| Item                2.                                        | Unregistered                Sales of Equity Securities and Use of Proceeds | 17 |
|                                                          |                                                                       |   |
| Item                3.                                        | Defaults                Upon Senior Securities                             | 17 |
|                                                          |                                                                       |   |
| Item                4.                                        | Submission                of Matters to a Vote of Security Holders         | 17 |
|                                                          |                                                                       |   |
| Item                5.                                        | Other                Information                                           | 17 |
|                                                          |                                                                       |   |
| Item                6.                                        | Exhibits                                                                   | 17 |
|                                                          |                                                                       |   |
| SIGNATURES                                                    | 18                                                                         |

----

**PART      I**
**FINANCIAL      INFORMATION**
**:**

**Item      1.**
**Financial      Statements (Unaudited)**

**SpectraScience,      Inc.**

**CONDENSED      BALANCE SHEETS**

|                                                                                                                                                                                                                                                  |   | **September                30,****2007** |       |  **December                31,****2006** |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------|------------|-----------------------------------------------|--------|
|                                                                                                                                                                                                                                                  |   | (Unaudited)                              |       |  (Audited)                               |   |
| ASSETS                                                                                                                                                                                                                                                |   |                                     |       |                                     |   |
| Current                assets:                                                                                                                                                                                                                        |   |                                     |       |                                     |   |
| Cash                and cash equivalents                                                                                                                                                                                                              |   | $                                        | 1,297,540  |                                          | $      | 174,802 |   |
| Inventories                                                                                                                                                                                                                                           |   |                                     | 126,822    |                                          |   | 123,981 |   |
| Prepaid                expenses and other current assets                                                                                                                                                                                              |   |                                     | 41,133     |                                          |   | 50,933 |   |
| Total                current assets                                                                                                                                                                                                                   |   |                                     | 1,465,495  |                                          |   | 349,716 |   |
|                                                                                                                                                                                                                                                  |   |                                     |       |                                          |   |   |   |
| Fixed                assets, net                                                                                                                                                                                                                      |   |                                     | 10,290     |                                          |   | - |   |
| Patents,                net                                                                                                                                                                                                                           |   |                                     | 228,495    |                                          |   | 243,062 |   |
|                                                                                                                                                                                                                                                  |   |                                     |       |                                          |   |   |   |
| TOTAL                ASSETS                                                                                                                                                                                                                           |   | $                                        | 1,704,280  |                                          | $      | 592,778 |   |
|                                                                                                                                                                                                                                                  |   |                                     |       |                                          |   |   |   |
| LIABILITIES                AND STOCKHOLDERS’ EQUITY                                                                                                                                                                                             |   |                                     |       |                                          |   |   |   |
| Current                liabilities:                                                                                                                                                                                                                   |   |                                     |       |                                          |   |   |   |
| Accounts                payable                                                                                                                                                                                                                       |   | $                                        | 52,062     |                                          | $      | 57,689 |   |
| Accrued                liabilities                                                                                                                                                                                                                    |   |                                     | 8,292      |                                          |   | 9,286 |   |
|                                                                                                                                                                                                                                                  |   |                                     |       |                                          |   |   |   |
| Total                current liabilities                                                                                                                                                                                                              |   |                                     | 60,354     |                                          |   | 66,975 |   |
|                                                                                                                                                                                                                                                  |   |                                     |       |                                          |   |   |   |
| STOCKHOLDERS’                EQUITY                                                                                                                                                                                                             |   |                                     |       |                                          |   |   |   |
| Undesignated                capital stock, undesignated par value, 22,750,000 shares authorized,                none                issued                                                                                                            |   |                                     | -          |                                          |   | - |   |
| Series                A Convertible Preferred Stock, $.01 par value: Authorized                - 2,250,000 shares Issued                and outstanding - 2,000,000 shares at September 30,  2007                (0 shares at December 31, 2006) |   |                                     | 20,000     |                                          |   | - |   |
|                                                                                                                                                                                                                                                  |   |                                     |       |                                          |   |   |   |
| Common                stock, $.01 par value:                                                                                                                                                                                                          |   |                                     |       |                                          |   |   |   |
| Authorized--100,000,000                shares                                                                                                                                                                                                         |   |                                     |       |                                          |   |   |   |
| Issued                and outstanding 40,650,087 shares at September 30, 2007 (38,370,087                shares                at December                31, 2006)                                                                                   |   |                                     | 406,501    |                                          |   | 383,701 |   |
| Additional                paid-in capital                                                                                                                                                                                                             |   |                                     | 6,835,186  |                                          |   | 2,742,888 |   |
| Deficit                accumulated during the development stage                                                                                                                                                                                       |   |                                     | (5,617,761 | )                                             |   | (2,600,786 | ) |
| TOTAL                STOCKHOLDERS’ EQUITY                                                                                                                                                                                                       |   |                                     | 1,643,926  |                                          |   | 525,803 |   |
| TOTAL                LIABILITIES AND  STOCKHOLDERS’                EQUITY                                                                                                                                                                  |   | $                                        | 1,704,280  |                                          | $      | 592,778 |   |

*See      accompanying notes to unaudited condensed financial      statements.*

----

**SpectraScience,      Inc.**

**CONDENSED      STATEMENTS OF OPERATIONS**

**(Unaudited)**

|                                                                           |   |    **Three                Months Ended****September                30,**  |       |    **Nine                Months Ended****September                30,** |   | **August                2, 2004****(Inception                of****Successor                Company)****to****September                30,** |   |
|--------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------|------------|----------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                           |   | **2007**                                                                                      |       | **2006**                                                                               |   | **2007**                                                                                                                                     |   | **2006** |   | **2007** |   |
|                                                                           |   |                                                                                          |       |                                                                                   |   |                                                                                                                                         |   |   |   |   |   |
| Gross                revenue                                                   |   | $                                                                                             | -          |                                                                                   | $      | -                                                                                                                                            |   | $ | - |   | $ | - |   | $ | - |   |
| Operating                expenses:                                             |   |                                                                                          |       |                                                                                   |   |                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |
| Research                and development                                        |   |                                                                                          | 198,159    |                                                                                   |   | 93,725                                                                                                                                       |   |   | 392,458 |   |   | 309,274 |   |   | 1,129,533 |   |
| General                and administrative                                      |   |                                                                                          | 756,827    |                                                                                   |   | 241,514                                                                                                                                      |   |   | 1,201,449 |   |   | 609,582 |   |   | 3,118,218 |   |
| Sales                and Marketing                                             |   |                                                                                          | 154,419    |                                                                                   |   | -                                                                                                                                            |   |   | 450,613 |   |   | - |   |   | 450,613 |   |
| Total                operating Expenses                                        |   |                                                                                          | 1,109,405  |                                                                                   |   | 335,239                                                                                                                                      |   |   | 2,044,520 |   |   | 918,856 |   |   | 4,698,364 |   |
| Operating                loss                                                  |   |                                                                                          | (1,109,405 | )                                                                                      |   | (335,239                                                                                                                                     | )      |   | (2,044,520 | ) |   | (918,856 | ) |   | (4,698,364 | ) |
|                                                                           |   |                                                                                          |       |                                                                                   |   |                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |
| Other                income, net                                               |   |                                                                                          | 17,840     |                                                                                   |   | 4,994                                                                                                                                        |   |   | 27,545 |   |   | 10,215 |   |   | 80,603 |   |
| Net                Loss                                                        |   |                                                                                          | (1,091,565 | )                                                                                      |   | (330,245                                                                                                                                     | )      |   | (2,016,975 | ) |   | (908,641 | ) |   | (4,617,761 | ) |
| Deemed                dividend on preferred                stock               |   |                                                                                          | -          |                                                                                   |   | -                                                                                                                                            |   |   | (1,000,000 | ) |   | - |   |   | (1,000,000 | ) |
| Net                loss applicable to                common  stockholders |   | $                                                                                             | (1,091,565 | )                                                                                      | $      | (330,245                                                                                                                                     | )      | $ | (3,016,975 | ) | $ | (908,641 | ) | $ | (5,617,761 | ) |
| Basic                and diluted net                loss per share             |   | $                                                                                             | (0.03      | )                                                                                      | $      | (0.01                                                                                                                                        | )      | $ | (0.08 | ) | $ | (0.02 | ) |   |   |   |
| Weighted                average common                shares outstanding  |   |                                                                                          | 40,650,087 |                                                                                   |   | 38,351,754                                                                                                                                   |   |   | 39,786,198 |   |   | 37,891,138 |   |   |   |   |

*See      accompanying notes to unaudited condensed financial      statements.*

----

**SpectraScience,      Inc.**

**CONDENSED      STATEMENT OF STOCKHOLDERS’ EQUITY**

**For      the nine months ended September 30, 2007**

**(Unaudited)**

|                                                                                                                      |   |    **Preferred                Stock** |      |    **Common                Stock** |   |   **Additional****Paid-In** |   | **Deficit****Accumulated****During                The****Development** |       |   **Total****Stockholders’** |   |
|---------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------|-----------|---------------------------------------------------|--------|---------------------------------------|--------|------------------------------------------------------------------------|------------|----------------------------------------------|--------|
|                                                                                                                      |   | **Shares**                                           |      | **Amount**                                        |   | **Shares **                 |   | **Amount**                                                             |       | **Capital**                             |   | **Stage**  |   | **Equity** |   |
|                                                                                                                      |   |                                                 |      |                                              |   |                                  |   |                                                                   |       |                                         |   |   |   |   |   |
| **Balance,                December 31, 2006**                                                                             |   |                                                 | --        |                                              |   | --                                    |   |                                                                   | 38,370,087 |                                         | $      | 383,701 |   | $ | 2,742,888 |   | $ | (2,600,786 | ) | $ | 525,803 |   |
|                                                                                                                      |   |                                                 |      |                                              |   |                                  |   |                                                                   |       |                                         |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock                based compensation - consultants                                                                     |   |                                                 |      |                                              |   |                                  |   |                                                                   |       |                                         |   |   |   |   | 442,520 |   |   |   |   |   | 442,520 |   |
| Stock                based compensation - employees                                                                       |   |                                                 |      |                                              |   |                                  |   |                                                                   |       |                                         |   |   |   |   | 583,057 |   |   |   |   |   | 583,057 |   |
| Stock                options exercised                                                                                    |   |                                                 |      |                                              |   |                                  |   |                                                                   | 10,000     |                                         |   | 100 |   |   | 1,400 |   |   |   |   |   | 1,500 |   |
| Issuance                of common stock at $0.50 per share                                                                |   |                                                 |      |                                              |   |                                  |   |                                                                   | 2,270,000  |                                         |   | 22,700 |   |   | 1,112,300 |   |   |   |   |   | 1,135,000 |   |
| Issuance                of preferred stock and warrants at $0.50 per                share, net                of expenses |   |                                                 | 2,000,000 |                                              |   |                                  |   |                                                                   |       |                                         |   |   |   |   | 973,021 |   |   |   |   |   | 973,021 |   |
| Deemed                dividend on preferred stock                                                                         |   |                                                 |      |                                              | $      | 20,000                                |   |                                                                   |       |                                         |   |   |   |   | 980,000 |   |   | (1,000,000 | ) |   | -- |   |
| Net                loss                                                                                                   |   |                                                 |      |                                              |   |                                  |   |                                                                   |       |                                         |   |   |   |   |   |   |   | (2,016,975 | ) |   | (2,016,975 | ) |
|                                                                                                                      |   |                                                 |      |                                              |   |                                  |   |                                                                   |       |                                         |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance,                September 30, 2007**                                                                            |   |                                                 | 2,000,000 |                                              | $      | 20,000                                |   |                                                                   | 40,650,087 |                                         | $      | 406,501 |   | $ | 6,835,186 |   | $ | (5,617,761 | ) | $ | 1,643,926 |   |

*See      accompanying notes to unaudited condensed financial      statements.*

----

**SpectraScience,      Inc.**

**CONDENSED      STATEMENTS OF CASH FLOWS**

**(Unaudited)**

|                                                                                                      |   | **Nine                months Ended ****September                30,** |       | **August                2, 2004****(Inception                of****Successor****Company)                to **  |   |
|-----------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|------------|--------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                      |   | **2007**                                                                   |       | **2006**                                                                                                                 |   | **September                30 2007** |   |
| OPERATING                ACTIVITIES:                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |
| Net                loss                                                                                   |   | $                                                                          | (2,016,975 | )                                                                                                                        | $      | (908,641 | ) | $ | (4,617,761 | ) |
| Adjustments                to reconcile net loss to net cash used                in operating activities: |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| Depreciation                and amortization                                                              |   |                                                                       | 16,307     |                                                                                                                     |   | 21,106 |   |   | 82,436 |   |
| Stock-based                compensation employees                                                         |   |                                                                       | 583,057    |                                                                                                                     |   | 245,786 |   |   | 1,056,813 |   |
| Stock-based                compensation consultants                                                       |   |                                                                       | 442,520    |                                                                                                                     |   | 30,518 |   |   | 726,449 |   |
| Gain                on disposal of fixed assets                                                           |   |                                                                       |       |                                                                                                                     |   | - |   |   | (21,689 | ) |
| Write-off                of obsolete inventories                                                          |   |                                                                       |       |                                                                                                                     |   | 12,147 |   |   | 25,188 |   |
| Changes                in operating assets and                liabilities:                                |   |                                                                       |       |                                                                                                                     |   |  |   |   |   |   |
| Prepaid                expenses and other current assets                                                  |   |                                                                       | 6,959      |                                                                                                                     |   | (11,985 | ) |   | (20,222 | ) |
| Accounts                payable                                                                           |   |                                                                       | (5,627     | )                                                                                                                        |   | 20,394 |   |   | (7,642 | ) |
| Accrued                liabilities                                                                        |   |                                                                       | (994       | )                                                                                                                        |   | 2,642 |   |   | (23,801 | ) |
| Net                cash used in operating activities                                                      |   |                                                                       | (974,753   | )                                                                                                                        |   | (588,033 | ) |   | (2,800,229 | ) |
|                                                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| INVESTING                ACTIVITIES:                                                                      |   |                                                                       |            |                                                                                                                     |   |   |   |   |   |   |
| Purchases                of fixed assets                                                                  |   |                                                                       | (12,030    | )                                                                                                                        |   | - |   |   | (12,030 | ) |
| Proceeds                from the sale of assets                                                           |   |                                                                       | -          |                                                                                                                     |   | - |   |   | 25,740 |   |
|                                                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| Net                cash provided by (used in) investing activities                                        |   |                                                                       | (12,030    | )                                                                                                                        |   | - |   |   | 13,710 |   |
|                                                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| FINANCING              ACTIVITIES:                                                                        |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| Proceeds                from issuance of common stock                                                     |   |                                                                       | 1,135,000  |                                                                                                                     |   | 502,048 |   |   | 1,657,048 |   |
| Net                proceeds from issuance of preferred stock                                              |   |                                                                       | 973,021    |                                                                                                                     |   | - |   |   | 973,021 |   |
| Proceeds                from exercise of stock options                                                    |   |                                                                       | 1,500      |                                                                                                                     |   | 5,775 |   |   | 12,000 |   |
| Net                cash provided by financing activities                                                  |   |                                                                       | 2,109,521  |                                                                                                                     |   | 507,823 |   |   | 2,642,069 |   |
|                                                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| Net                increase (decrease) in cash and cash equivalents                                       |   |                                                                       | 1,122,738  |                                                                                                                     |   | (80,210 | ) |   | (144,450 | ) |
|                                                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| CASH                AND CASH EQUIVALENTS AT                BEGINNING OF PERIOD                            |   |                                                                       | 174,802    |                                                                                                                     |   | 441,025 |   |   | 1,441,990 |   |
|                                                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| CASH                AND CASH EQUIVALENTS AT                END OF PERIOD                                  |   | $                                                                          | 1,297,540  |                                                                                                                     | $      | 360,815 |   | $ | 1,297,540 |   |
|                                                                                                      |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| Supplemental                disclosure of non-cash investing and financing activities:                    |   |                                                                       |       |                                                                                                                     |   |   |   |   |   |   |
| Conversion                of notes payable and accrued interest                to common stock            |   |                                                                       | -          |                                                                                                                     |   | **-** |   | $ | 565,000 |   |
| Issuance                of common stock in settlement of                bankruptcy debt                   |   |                                                                       | -          |                                                                                                                     |   | **-** |   | $ | 60,000 |   |
| Fresh                start adjustment to fixed assets and patents                                         |   |                                                                       | -          |                                                                                                                     |   | **-** |   | $ | 255,379 |   |

*See      accompanying notes to unaudited condensed financial      statements.*

----

**SpectraScience,      Inc.**

**Notes      to Unaudited Condensed Financial Statements**

**September      30**
**,      2007**

**1.**
**Nature      of Business and Basis of Presentation**

**Description      of Business**

**Basis      of Presentation**

**Liquidity      and Development Stage Enterprise**

----

**2.**
**Summary      of Significant Accounting Policies**

----

|                                   | 2007                   | 2006                   |
|----------------------------------------|------------------------|------------------------|
| Estimated/contract                life | 5                years | 5                years |
| Risk-free                interest rate | 4.37%                  | 5.13%                  |
| Expected                volatility     | 138%                   | 220%                   |
| Expected                dividend yield | 0%                     | 0%                     |

|                                             |   | Options                Available For Grant |       | Plan                Options Outstanding |   | Weighted                Average Exercise Price Share |   | Weighted-Average                Remaining Contractual Term (years) |   | Aggregate                Intrinsic Value |   |
|--------------------------------------------------|--------|--------------------------------------------|------------|-----------------------------------------|--------|------------------------------------------------------|--------|--------------------------------------------------------------------|--------|------------------------------------------|--------|
| Outstanding                December 31, 2006     |   |                                       | 3,281,114  |                                    |   | 2,330,000                                            |   | $                                                                  | 0.42   |                                     |   |   |   |   |   |   |
| Options                granted                   |   |                                       | (2,452,000 | )                                       |   | 2,452,000                                            |   | $                                                                  | 0.86   |                                     |   |   |   |   |   |   |
| Options                exercised                 |   |                                       | 10,000     |                                    |   | (10,000                                              | )      | $                                                                  | 0.15   |                                     |   |   |   |   |   |   |
| Additional                options available      |   |                                       | 486,399    |                                    |   | -                                                    |   |                                                               | -      |                                     |   |   |   |   |   |   |
| Forfeited                or expired              |   |                                       | -          |                                    |   | -                                                    |   |                                                               |   |                                     |   |   |   |   |   |   |
| Outstanding                at September 30, 2007 |   |                                       | 1,325,513  |                                    |   | 4,772,000                                            |   | $                                                                  | 0.65   |                                     |   | 8.60 |   | $ | 2,874,300 |   |
| Exercisable                at September 30, 2007 |   |                                       |       |                                    |   | 2,903,334                                            |   | $                                                                  | 0.50   |                                     |   | 7.91 |   | $ | 2,189,250 |   |

----

|                           |   | September                30, 2007 |    | December                31, 2006 |   |
|--------------------------------|--------|-----------------------------------|---------|----------------------------------|--------|
| Raw                materials   |   | $                                 | 53,717  |                             | $      | 50,876 |   |
| Work                in process |   |                              | -       |                             |   | - |   |
| Finished                goods  |   |                              | 73,105  |                             |   | 73,105 |   |
| Totals                         |   | $                                 | 126,822 |                             | $      | 123,981 |   |

**3.      Stockholders Equity**

----

----

**4.      Subsequent Events**

----

**Item      2.**
**Management’s      Discussion and Analysis or Plan of Operation**

**Safe      Harbor Statement Under the Private Securities Litigation Reform Act of      1995**

**Business**

**Plan      of Operation**

----

**Results      of Operations**

***For      the Three Months ended September 30, 2007 and 2006***

----

***For      the Nine months ended September 30, 2007 and 2006***

**Liquidity      and Capital Resources**

----

**Item      3A(T).**
** **
**Controls      and Procedures**

| **PART                    II**    | **OTHER                    INFORMATION**                                                                                                                                                                    |
|-----------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                              |                                                                                                                                                                                                        |
| **Item                    1.**    | **Legal                    Proceedings**                                                                                                                                                                    |
|                              | None                                                                                                                                                                                                        |
|                              |                                                                                                                                                                                                        |
| **Item                    2.**    | **Unregistered                    Sales of Equity Securities and Use of Proceeds**                                                                                                                          |
|                              | None                                                                                                                                                                                                        |
|                              |                                                                                                                                                                                                        |
| **Item                    3.**    | **Defaults                    Upon Senior Securities**                                                                                                                                                      |
|                              | None                                                                                                                                                                                                        |
|                              |                                                                                                                                                                                                        |
| **Item                    4.**    | **Submission                    of Matters to a Vote of Security Holders**                                                                                                                                  |
|                              | None                                                                                                                                                                                                        |
|                              |                                                                                                                                                                                                        |
| **Item                    5.**    | **Other                    Information**                                                                                                                                                                    |
|                              | None                                                                                                                                                                                                        |
|                              |                                                                                                                                                                                                        |
| **Item                    6.**    | **Exhibits**                                                                                                                                                                                                |
|                              |                                                                                                                                                                                                        |
| **Exhibit                    31** | Certification                    of Chief Executive Officer and Chief Financial Officer pursuant                    to Section                    302 of the Sarbanes-Oxley Act                    of 2002. |
|                              |                                                                                                                                                                                                        |
| **Exhibit                    32** | Certification                    of Chief Executive Officer and Chief Financial Officer pursuant                    to Section                    906 of the Sarbanes-Oxley Act                    of 2002. |

----

**SpectraScience,      Inc.**

**FORM      10-QSB**

**September      30, 2007**

**SIGNATURES**

|                                 | **SpectraScience,                Inc.**                                                                                    |   |
|--------------------------------------|----------------------------------------------------------------------------------------------------------------------------|--------|
|                                 | (Registrant)                                                                                                               |   |
|                                 |                                                                                                                       |   |
|                                 |                                                                                                                       |   |
|                                 |                                                                                                                       |   |
| **November                14, 2007** | /s/                James Hitchin                                                                                           |   |
| Date                                 | **James                Hitchin**                                                                                           |
|                                 | President,                Chief Executive Officer and Chief Financial Officer                                              |
|                                 | (Principal                executive officer, principal financial officer, and principal accounting                officer) |

----