**U.S.      Securities and Exchange Commission**

**Washington,      D.C. 20549**

**Form      10-QSB**

*(Mark      One)*

|  | 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 Pursuant to Section 13 or 15(d)                of                the Securities Exchange Act |
|--|---|-------------------------------------------------------------------------------------------------------------------------------|

**000-29780**

**Solpower      Corporation**

*(Exact      name of Registrant as specified in its charter)*

|  **Nevada**                                                                                           |  **87-0384678**                                     |
|------------------------------------------------------------------------------------------------------------|----------------------------------------------------------|
|  *(State                or other jurisdiction of  incorporation or                organization)* |  *(IRS                Employer Identification No.)* |
|                                                                                                       |                                                     |

**                                                                                                                             **

**307      East 22nd      Street**

**San      Pedro, CA 90731**

*(Address      of principal executive offices)*

**(310)      940-6408**

*(Issuer’s      telephone number)*

|   |  Yes  |  X   |   No  |   |
|--------|-----------------|---------------------|----------------------|--------|

|   |  Yes |  No |  X    |   |
|--------|-----------|----------|---------------------------|--------|

|   |  Yes  |  No |  X      |   |
|--------|-----------------|----------|---------------------------------------|--------|

----

**Solpower      Corporation**

**Index      to Form 10-QSB Filing**

**For      the Quarter Ended September 30, 2007**

**Table      of Contents**

|                                             | **Part                  I****Financial                  Information**                                                                                                               |   | **Page** |
|--------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|
| Item                  1.                         | Financial                  Statements                                                                                                                                               |   |     |
|                                             | Balance                  Sheet September                  30, 2007 (Unaudited)                                                                                                      |   | 3        |
|                                             |                                                                                                                                                                                |   |     |
|                                             | Statements                  of Operations for the Three and Six Months Ended September 30,                  2007                  (Unaudited) and                  2006 (Unaudited) |   | 4        |
|                                             |                                                                                                                                                                                |   |     |
|                                             | Statements                  of Cash Flows for the Six Months Ended September 30, 2007 (Unaudited)                  and                  2006 (Unaudited)                            |   | 5        |
|                                             |                                                                                                                                                                                |   |     |
|                                             | Notes                  to the Unaudited Financial Statements                                                                                                                        |   | 6        |
|                                             |                                                                                                                                                                                |   |     |
| Item                  2.                         | Management’s                Discussion and Analysis or Plan of Operations.                                                                                                    |   |  8  |
|                                             |                                                                                                                                                                                |   |     |
| Item                  3.                         |  Controls                and Procedures                                                                                                                                        |   |  10 |
|                                             |                                                                                                                                                                                |   |     |
|                                             |                                                                                                                                                                                |   |     |
|                                             | **PART                  II**                                                                                                                                                        |   |     |
|                                             | **OTHER                  INFORMATION**                                                                                                                                              |   |     |
| Item                  1.                         | Legal                  Proceedings                                                                                                                                                  |   |  11 |
|                                             |                                                                                                                                                                                |   |     |
| Item                  2.                         | Unregistered                  Sales of Equity Securities and Use of Proceeds                                                                                                        |   |  11 |
|                                             |                                                                                                                                                                                |   |     |
| Item                  3.               |  Defaults                Upon Senior Securities                                                                                                                                |   | 11       |
|                                             |                                                                                                                                                                                |   |     |
| Item                  4.                         | Submission                  of Matters to a Vote of Security Holders                                                                                                                |   |  11 |
|                                             |                                                                                                                                                                                |   |     |
| Item                  5.     | Other                Information                                                                                                                                                    |   | 11       |
|                                             |                                                                                                                                                                                |   |     |
| Item                  6.                         | Exhibits                                                                                                                                                                            |   | 11       |
|                                             |                                                                                                                                                                                |   |     |
| SIGNATURES                                  |                                                                                                                                                                                | 11     |
|                                             |                                                                                                                                                                                |   |     |
| CERTIFICATIONS                    |                                                                                                                                                                                | 12     |

----

**Part      I**

**Financial      Information**

**Item      1.   Financial Statements**

**SOLPOWER      CORPORATION**

**BALANCE      SHEET**

**September        30, 2007**

**(Unaudited)**

|                                                                                                                           |   |   |      |         |   |   |   |
|--------------------------------------------------------------------------------------------------------------------------------|--------|--------|-----------|--------------|--------|--------|--------|
|    **ASSETS**                                                                                                   |   |   |      |         |
|  CURRENT                  ASSETS:                                                                                         |   |   |      |         |   |
|   Cash                  and cash equivalents                                                                         |   |   | $         | 473          |   |
|   Prepaid                  expenses                                                                                  |   |   |      | 19,903       |   |
|   Inventory                                                                                                          |   |   |      |         | 22,010 |   |
|    Total                  Current Assets                                                                        |   |   | 42,386    |         |
|                                                                                                                           |   |   |      |         |   |   |   |
|  TOTAL                  ASSETS                                                                                            |   |   | $         | 42,386       |   |
|                                                                                                                           |   |   |      |         |   |   |   |
|                                                                                                                 |   |   |      |         |   |
|    **LIABILITIES                  AND STOCKHOLDERS' DEFICIT**                                                   |   |   |
|  CURRENT                  LIABILITIES:                                                                                    |   |   |      |         |   |
|   Customer                  advances                                                                                 |   |   | $         | 342,015      |   |
|   Accounts                  payable - trade                                                                          |   |   |      | 214,711      |   |
|            -                  related parties                           |   |   | 197,223   |         |
|   Accrued                  expenses                                                                                  |   |   |      | 154,281      |   |
|   Total                  Current Liabilities                                                                         |   |   | 908,230   |         |
|                                                                                                                           |   |   |      |         |   |   |   |
|   Commitments                  and Contingencies                                                                     |   |   |      |         |
|                                                                                                                           |   |   |      |         |   |   |   |
|  STOCKHOLDERS'                  (DEFICIT):                                                                                |   |   |      |         |   |
|   Preferred                  stock, $0.001 par value - 5,000,000 shares                                              |   |   |      |         |
|        authorized;                  issued and outstanding, none                            |   |   | -         |         |
|   Common                  stock, $.001 par value - 100,000,000 shares                                                |   |   |      |         |
|         authorized;                72,259,727  shares issued and outstanding |   |   | 722,597   |         |
|   Additional                  paid in capital                                                                        |   |   |      | 12,523,625   |   |
|   Accumulated                  (deficit)                                                                             |   |   |      | (14,112,066) |   |
|    Total                  Stockholder's (Deficit)                                                               |   |   | (865,844) |         |
|                                                                                                                           |   |   |      |         |   |   |   |
|  TOTAL                  LIABILITIES AND STOCKHOLDERS' (DEFICIT)                                                           |   | $      | 42,386    |         |
|                                                                                                                           |   |   |      |         |   |   |   |

----

**SOLPOWER      CORPORATION**

**STATEMENTS      OF OPERATIONS**

**(Unaudited)**

|                                                                       |   | **For                  the Three Months Ended ****September 30,** |       |   | **For                  the Six Months Ended****September                  30,** |   |
|----------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------|------------|--------|---------------------------------------------------------------------------------|--------|
|                                                                       |   | **2007**                                                                    |       |   | **2006**                                                                        |   |   | **2007** |   |   | **2006** |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |
| NET                  REVENUES                                              |   | $                                                                           | -          |   |                                                                            | $      | 92,995 |   |   | $ | 135,222 |   |   | $ | 255,592 |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| COST                  OF REVENUES                                          |   |                                                                        | 135        |   |                                                                            |   | 41,529 |   |   |   | 52,109 |   |   |   | 116,508 |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| GROSS                  PROFIT (LOSS)                                       |   |                                                                        | (135       | )      |                                                                            |   | 51,466 |   |   |   | 83,113 |   |   |   | 139,084 |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING                  EXPENSES:                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| Administration                  compensation and consulting                |   |                                                                        | 18,000     |   |                                                                            |   | 18,000 |   |   |   | 36,000 |   |   |   | 34,100 |   |
| Accounting                  and legal                                      |   |                                                                        | 27,675     |   |                                                                            |   | 28,949 |   |   |   | 55,876 |   |   |   | 45,020 |   |
| Sales                  and marketing                                       |   |                                                                        | 26,876     |   |                                                                            |   | 33,996 |   |   |   | 55,464 |   |   |   | 58,866 |   |
| Other                  general and administrative                          |   |                                                                        | 25,668     |   |                                                                            |   | 19,347 |   |   |   | 38,478 |   |   |   | 41,547 |   |
|                                                                       |   |                                                                        | 98,219     |   |                                                                            |   | 100,292 |   |   |   | 185,818 |   |   |   | 179,533 |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| (LOSS)                  FROM OPERATIONS                                    |   |                                                                        | (98,354    | )      |                                                                            |   | (48,826 | ) |   |   | (102,705 | ) |   |   | (40,449 | ) |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| OTHER                  INCOME (EXPENSE):                                   |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| Exchange                  rate differential                                |   |                                                                        | -          |   |                                                                            |   | 38 |   |   |   | - |   |   |   | 433 |   |
| Royalty                  income                                            |   |                                                                        | -          |   |                                                                            |   | 2,456 |   |   |   | - |   |   |   | 5,010 |   |
| Interest                  expense                                          |   |                                                                        | (335       | )      |                                                                            |   | (143 | ) |   |   | (464 | ) |   |   | (502 | ) |
|                                                                       |   |                                                                        | (335       | )      |                                                                            |   | 2,351 |   |   |   | (464 | ) |   |   | 4,941 |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| (LOSS)                  BEFORE PROVISION FOR INCOME                  TAXES |   |                                                                        | (98,689    | )      |                                                                            |   | (46,475 | ) |   |   | (103,169 | ) |   |   | (35,508 | ) |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| PROVISION                  FOR INCOME TAXES                                |   |                                                                        | -          |   |                                                                            |   | - |   |   |   | - |   |   |   | - |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| NET                  (LOSS)                                                |   | $                                                                           | (98,689    | )      |                                                                            | $      | (46,475 | ) |   | $ | (103,169 | ) |   | $ | (35,508 | ) |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| Basic                  and Diluted Profit (Loss) Per Common Share          |   | $                                                                           | -          |   |                                                                            | $      | - |   |   | $ | - |   |   | $ | - |   |
|                                                                       |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                  Average Number of Common Shares Outstanding      |   |                                                                        |       |   |                                                                            |   |   |   |   |   |   |   |   |
| Basic                  and Diluted                                         |   |                                                                        | 72,259,727 |   |                                                                            |   | 70,559,727 |   |   |   | 72,259,727 |   |   |   | 70,559,727 |   |

----

**SOLPOWER        CORPORATION**

**STATEMENTS OF CASH      FLOWS**

**(Unaudited)**

|                                                                                                                                                                                                 |   | **For                      the Six****Months Ended******September                      30,**** |     |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------|----------|
|                                                                                                                                                                                                 |   | **2007**                                                                                       |     |   | **2006** |   |
|  CASH                  FLOWS FROM OPERATING ACTIVITIES:                                                                                                                                         |   |                                                                                           |     |   |   |   |
|  Net  (loss)                                                                                                                                                                          |   | $                                                                                              | (103,169 | ) |   | $ | (35,508 | ) |
|                                                                                                                                                                                                 |   |                                                                                           |     |   |   |   |   |   |
|  Adjustments                  to reconcile net (loss)  to                                                                                                                             |   |                                                                                           |     |   |   |   |   |   |
|  net                  cash (used in) provided by operating activities:                                                                                                                          |   |                                                                                           |     |   |   |   |   |   |
|  Depreciation                  and amortization                                                                                                                                                 |   |                                                                                           | -        |   |   |   | 3,000 |   |
|  Net                  change in current assets and liabilities:                                                                                                                                 |   |                                                                                           |     |   |   |   |   |   |
|  Accounts                  receivable                                                                                                                                                           |   |                                                                                           | -        |   |   |   | 27,004 |   |
|  Royalties                  receivable                                                                                                                                                          |   |                                                                                           | -        |   |   |   | (5,443 | ) |
|  Prepaid                  expense                                                                                                                                                               |   |                                                                                           | (8,100   | ) |   |   | (11,546 | ) |
|  Inventory                                                                                                                                                                                      |   |                                                                                           | 30,264   |   |   |   | 70,983 |   |
|  Deposits                                                                                                                                                                                       |   |                                                                                           | -        |   |   |   | 350 |   |
|  Accounts                  payable - trade                                                                                                                                                      |   |                                                                                           | 33,386   |   |   |   | (16,590 | ) |
|                            -                  related parties |   |                                                                                           | (11,740  | ) |   |   | (15,515 | ) |
|  Accrued                  expenses                                                                                                                                                              |   |                                                                                           | 18,028   |   |   |   | 45,976 |   |
|  Net                  Cash (Used in) Provided by Operating Activities                                                                                                                           |   |                                                                                           | (41,331  | ) |   |   | 62,711 |   |
|                                                                                                                                                                                                 |   |                                                                                           |     |   |   |   |   |   |
|  CASH                  FLOWS FROM FINANCING ACTIVITIES:                                                                                                                                         |   |                                                                                           |     |   |   |   |   |   |
|  Bank                  overdraft                                                                                                                                                                |   |                                                                                           | -        |   |   |   | (587 | ) |
|  Net                  customer advances                                                                                                                                                         |   |                                                                                           | 21,913   |   |   |   | (28,739 | ) |
|  Net                  Cash Provided by (Used in) Financing Activities                                                                                                                           |   |                                                                                           | 21,913   |   |   |   | (29,326 | ) |
|                                                                                                                                                                                                 |   |                                                                                           |     |   |   |   |   |   |
|  (DECREASE)                  INCREASE IN CASH AND CASH EQUIVALENTS                                                                                                                              |   |                                                                                           | (19,418  | ) |   |   | 33,385 |   |
|                                                                                                                                                                                                 |   |                                                                                           |     |   |   |   |   |   |
|  CASH                  AND CASH EQUIVALENTS, BEGINNING OF PERIOD                                                                                                                                |   |                                                                                           | 19,891   |   |   |   | - |   |
|                                                                                                                                                                                                 |   |                                                                                           |     |   |   |   |   |   |
|  CASH                  AND CASH EQUIVALENTS, END OF PERIOD                                                                                                                                      |   | $                                                                                              | 473      |   |   | $ | 33,385 |   |
|                                                                                                                                                                                                 |   |                                                                                           |     |   |   |   |   |   |

----

**SOLPOWER      CORPORATION**

**Notes      to the Unaudited Financial Statements**

**NOTE      1 - ORGANIZATION AND OPERATIONS**

**Organization**

*Company*

**Nature      of Operations**

*Soltron*

*®*

*,*

*Soltron*

*®*

**NOTE      2 - BASIS OF PRESENTATION**

**NOTE      3 -      GOING CONCERN**

**NOTE      4 -      SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Comprehensive      Income (Loss)**

*Reporting Comprehensive Income*

----

**Loss      per Common Share**

**NOTE      5 - INTANGIBLE ROYALTY AGREEMENT**

**NOTE**
**6      - STOCKHOLDER’S (DEFICIT)**

**Warrants**

**Options**

**NOTE      7 – CHANGE IN MANAGEMENT**

----

**ITEM      2. MANAGEMENT’S DISCUSSION AND ANALYSIS AND PLAN OF      OPERATION**

**Going      Concern**

**Off-Balance      Sheet Arrangements**

**Critical      Accounting Policies**

----

**Operating      Results for the Three Months Ended September 30, 2007 and      2006**

***Revenues***

*Soltron*
*®*

* *
* *

***Gross      Profit***

***Operating      Expenses***

***Net      (Loss)***

**Operating      Results for the Nine Months Ended September 30, 2007 and      2006**

***Revenues***

*Soltron*
*®*

* *
* *
*Soltron*
*®      *

***Gross      Profit***

*Soltron*
*®*

*Soltron*
*®*

*Soltron*
*®*

***Operating      Expenses***

***Net      (Loss)***

----

**Plan      of Operation**

*Soltron*
*®*

*oltron*

*®*

*Soltron*
*®      *

**Liquidity      and Capital Reserves**

**Item      3 – Controls and Procedures**

**Evaluation      of Disclosure Controls and Procedures**

**Changes      in Internal Controls**

----

**Part      II**

**Other      Information**

| **Item                1.** | **Legal                Proceedings** |
|----------------------------|--------------------------------------|

| **Item                 2.** | ****Unregistered                Sale of Equity Securities and Use of                Proceeds**** |
|----------------------------------|--------------------------------------------------------------------------------------------------|

| **Item                3.** | **Defaults                Upon Senior Securities** |
|----------------------------|----------------------------------------------------|

| **Item                4.** | **Submission                of Matters to a Vote of Security                Holders** |
|----------------------------|---------------------------------------------------------------------------------------|

| **Item                5.** | **Other                Information** |
|----------------------------|--------------------------------------|

| **Item                6.** | **Exhibits** |
|----------------------------|--------------|

| (a)   | The                following exhibits are filed as part of this                report: |
|-----------------|----------------------------------------------------------------------------------------|

|   | 31.1                Certification of Chief Executive Officer and Principal Accounting                Officer                of Periodic Report pursuant to Rule  13a-14a and Rule                15d-14(a). |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.1              Certification              of Chief Executive Officer and Principal Accounting Officer pursuant              to 18              U.S.C. – Section 1350. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SIGNATURES**

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                     |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------|
| Date:  November                13,                2007                                                                            | **SOLPOWER                CORPORATION** By:                /s/ James H. Hirst       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | James                H. HirstChief                Executive Officer, President, Director |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | and                Principal Accounting Officer                                          |