**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-QSB**

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

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

**NUTRA      PHARMA CORP.**

| **California**                                               | **91-2021600**                                      |
|--------------------------------------------------------------|-----------------------------------------------------|
| (State                or Other Jurisdiction of Organization) | (IRS                Employer Identification Number) |

**791      Park of Commerce Blvd, Suite 300, Boca Raton, FL 33487**

**(954)      509-0911**

----

| PART                I. FINANCIAL INFORMATION                                                                                  |                                                                                                    |
|-------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|
|                                                                                                                          |                                                                                                    |   |
| Item                1. Financial Statements                                                                                   |                                                                                                    |
|                                                                                                                          |                                                                                                    |   |
|                                                                                                                          | Consolidated                Balance Sheet as of March 31, 2007                                          | 1 |
|                                                                                                                          |                                                                                                    |   |
|                                                                                                                          | Consolidated                Statements of Operations for the three and nine months                ended |  |
|                                                                                                                          | March                31, 2007 and 2006                                                                  | 2 |
|                                                                                                                          |                                                                                                    |   |
|                                                                                                                          | Consolidated                Statements of Cash Flows for the nine months ended                          |   |
|                                                                                                                          | March                31, 2007 amd 2006                                                                  | 3 |
|                                                                                                                          |                                                                                                    |   |
|                                                                                                                          | Notes                to Unaudited Consolidated Financial Statements                                     | 4 |
|                                                                                                                          |                                                                                                    |   |
| Item                2. Management’s Discussion and Analysis of Financial Condition or Plan of                Operations | 9                                                                                                       |
|                                                                                                                          |                                                                                                    |   |
| Item                3. Controls and Procedures                                                                                |                                                                                                    |
|                                                                                                                          |                                                                                                    |   |
| PART                II. OTHER INFORMATION                                                                                     |                                                                                                    |
|                                                                                                                          |                                                                                                    |   |
| Item                1. Legal Proceedings                                                                                      | 14                                                                                                      |
|                                                                                                                          |                                                                                                    |   |
| Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                             | 14                                                                                                      |
|                                                                                                                          |                                                                                                    |   |
| Item                3. Defaults Upon Senior Securities                                                                        | 14                                                                                                      |
|                                                                                                                          |                                                                                                    |   |
| Item                4. Submission of Matters to a Vote of Security Holders                                                    | 14                                                                                                      |
|                                                                                                                          |                                                                                                    |   |
| Item                5. Other Information                                                                                      | 14                                                                                                      |
|                                                                                                                          |                                                                                                    |   |
| Item                6. Exhibits                                                                                               | 14                                                                                                      |
|                                                                                                                          |                                                                                                    |   |
| SIGNATURES                                                                                                                    | 15                                                                                                      |

----

**PART      I FINANCIAL INFORMATION**

| NUTRA                  PHARMA CORP.                                                       |   |   |        |
|-------------------------------------------------------------------------------------------|--------|--------|-------------|
| (A                  Development Stage Company)                                            |   |   |        |
| Consolidated                  Balance Sheet - Unaudited                                   |   |   |        |
| March                  31, 2007                                                           |   |   |        |
|                                                                                      |   |   |        |
| ASSETS                                                                                    |   |   |        |
| Current                  assets:                                                          |   |   |        |
|   Cash                                                                          |   | $      | 11,447      |   |
|   Inventory                                                                     |   |   | 11,425      |   |
|                                                                                      |   |   |        |   |
| Total                  current assets                                                     |   |   | 22,872      |   |
|                                                                                      |   |   |        |   |
| Property                  and equipment, net                                              |   |   | 32,792      |   |
|                                                                                      |   |   |        |   |
| Other                  assets                                                             |   |   | 28,348      |   |
|                                                                                      |   |   |        |   |
| TOTAL                  ASSETS                                                             |   | $      | 84,012      |   |
|                                                                                      |   |   |        |   |
|                                                                                      |   |   |        |   |
| LIABILITIES                  AND STOCKHOLDERS' (DEFICIT)                                  |   |   |        |   |
| Current                  liabilities:                                                     |   |   |        |   |
| Accounts                  payable                                                         |   | $      | 118,223     |   |
| Accrued                  expenses                                                         |   |   | 496,057     |   |
| Due                  to officers                                                          |   |   | 1,608,781   |   |
| Other                  loans payable                                                      |   |   | 100,000     |   |
|                                                                                      |   |   |        |   |
| Total                  current liabilities                                                |   |   | 2,323,061   |   |
|                                                                                      |   |   |        |   |
|                                                                                      |   |   |        |   |
| Stockholders'                  (deficit):                                                 |   |   |        |   |
| Common                  stock, $0.001 par value, 2.0 billion shares                       |   |   |        |   |
| authorized;                  73,280,682 shares issued and outstanding                     |   |   | 73,280      |   |
| Additional                  paid-in capital                                               |   |   | 18,007,975  |   |
| (Deficit)                  accumulated during the development stage                       |   |   | (20,320,304 | ) |
|                                                                                      |   |   |        |   |
| Total                  stockholders' (deficit)                                            |   |   | (2,239,049  | ) |
|                                                                                      |   |   |        |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS' (DEFICIT)                            |   | $      | 84,012      |   |
|                                                                                      |   |   |        |   |
|                                                                                      |   |   |        |   |
| See                  the accompanying notes to the financial                  statements. |

----

| NUTRA                  PHARMA CORP.                                                             |   |                                          |       |                         |   |                         |   |
|-------------------------------------------------------------------------------------------------|--------|-----------------------------------------------|------------|------------------------------|--------|------------------------------|--------|
| (A                  Development Stage Company)                                                  |   |                                          |       |                         |   |                         |   |
| Consolidated                  Statements of Operations - Unaudited                              |   |                                          |       |                         |   |                         |   |
|                                                                                            |   |                                          |       |                         |   | For                  the     |   |
|                                                                                            |   |                                          |       |                         |   | Period                  From |   |
|                                                                                            |   |                                          |       |                         |   | February                  1, |   |
|                                                                                            |   |                                          |       |                         |   | 2000                         |   |
|                                                                                            |   |                                          |       |                         |   | (Inception)                  |   |
|                                                                                            |   |                                          |       | Through                 |   |
|                                                                                            |   | Three                  Months Ended March 31, |       | March                    31, |   |
|                                                                                            |   | 2006                                          |       | 2007                         |   | 2007                         |   |
| Sales                                                                                           |   | $                                             | -          |                         | $      | -                            |   | $ | 20,200 |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| Cost                  of sales                                                                  |   |                                          | -          |                         |   | -                            |   |   | 3,472 |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| Gross                  profit                                                                   |   |                                          | -          |                         |   | -                            |   |   | 16,728 |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| Costs                  and expenses:                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
|                       General and administrative                            |   |                                          | 351,739    |                         |   | 312,970                      |   |   | 6,689,442 |   |
|                       Research and development                              |   |                                          | 120,431    |                         |   | 47,179                       |   |   | 1,787,416 |   |
|                       General and administrative - stock based compensation |   |                                          | 252,750    |                         |   | -                            |   |   | 6,326,607 |   |
|                       Write-off of advances to potential acquiree           |   |                                          | -          |                         |   | -                            |   |   | 629,000 |   |
|                       Finance costs                                         |   |                                          | -          |                         |   | -                            |   |   | 786,000 |   |
|                       Interest expense                                      |   |                                          | -          |                         |   | 16,012                       |   |   | 335,996 |   |
|                       Amortization of license agreement                     |   |                                          | -          |                         |   | -                            |   |   | 155,210 |   |
|                       Amortization of intangibles                           |   |                                          | -          |                         |   | -                            |   |   | 656,732 |   |
|                       Losses on settlements                                 |   |                                          | -          |                         |   | -                            |   |   | 1,261,284 |   |
|                       Write-down of investment in subsidiary                |   |                                          | -          |                         |   | -                            |   |   | 620,805 |   |
|                       Equity in loss of unconsolidated subsidiary           |   |                                          | -          |                         |   | -                            |   |   | 853,540 |   |
|                       Write-off of investment in Portage BioMed             |   |                                          | -          |                         |   | -                            |   |   | 60,000 |   |
|                       Write-off of investment in Xenacare                   |   |                                          | -          |                         |   | -                            |   |   | 175,000 |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| Total                  costs and expenses                                                       |   |                                          | 724,920    |                         |   | 376,161                      |   |   | 20,337,032 |   |
|                                                                                            |   |                                          |       |                         |   | -                            |   |   | - |   |
| Net                  loss before provision (benefit) for income taxes                           |   |                                          | (724,920   | )                            |   | (376,161                     | )      |   | (20,320,304 | ) |
| Provision                  (benefit) for income taxes                                           |   |                                          | -          |                         |   | -                            |   |   | - |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| Net                  loss                                                                       |   | $                                             | (724,920   | )                            | $      | (376,161                     | )      | $ | (20,320,304 | ) |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| Per                  share information - basic and diluted:                                     |   |                                          |       |                         |   |                         |   |   |   |   |
|                       Loss per common share                                 |   | $                                             | (0.01      | )                            | $      | (0.01                        | )      |   |   |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| Weighted                  average common shares outstanding                                     |   |                                          | 69,430,515 |                         |   | 73,280,262                   |   |   |   |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
|                                                                                            |   |                                          |       |                         |   |                         |   |   |   |   |
| See                  the accompanying notes to the financial                  statements.       |

----

| NUTRA                    PHARMA CORP.                                                         |   |                                              |     |                         |   |                           |   |
|-----------------------------------------------------------------------------------------------|--------|---------------------------------------------------|----------|------------------------------|--------|--------------------------------|--------|
| (A                    Development Stage Company)                                              |   |                                              |     |                         |   |                           |   |
| Consolidated                    Statements of Cash Flows                                      |   |                                              |     |                         |   |                           |   |
|                                                                                          |   |                                              |     |                         |   | For                    the     |   |
|                                                                                          |   |                                              |     |                         |   | Period                    From |   |
|                                                                                          |   |                                              |     |                         |   | February                    1, |   |
|                                                                                          |   |                                              |     |                         |   | 2000                           |   |
|                                                                                          |   |                                              |     |                         |   | (Inception)                    |   |
|                                                                                          |   |                                              |     |                         |   | Years                    Ended |   |
|                                                                                          |   |                                              |     | Through                      |   |
|                                                                                          |   | Three                      Months Ended March 31, |     | March                    31, |   |
|                                                                                          |   | 2006                                              |     | 2007                         |   | 2007                           |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |
| Cash                    flows from operating activities:                                      |   |                                              |     |                         |   |                           |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |
| Net                    cash (used in) operating activities                                    |   | $                                                 | (451,805 | )                            | $      | (359,359                       | )      | $ | (5,242,104 | ) |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
| Cash                    flows from investing activities:                                      |   |                                              |     |                         |   |                           |   |   |   |   |
|                        Cash reduction due to deconsolidation of Infectech      |   |                                              | -        |                         |   | -                              |   |   | (2,997 | ) |
|                        Cash acquired in acquisition of Infectech               |   |                                              | -        |                         |   | -                              |   |   | 3,004 |   |
|                        Acquisition of property and equipment                   |   |                                              | -        |                         |   | -                              |   |   | (96,029 | ) |
|                        Investments carried at cost                             |   |                                              | -        |                         |   | -                              |   |   | (235,000 | ) |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
| Net                    cash (used in) investing activities                                    |   |                                              | -        |                         |   | -                              |   |   | (331,022 | ) |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
| Cash                    flows from financing activities:                                      |   |                                              |     |                         |   |                           |   |   |   |   |
|                        Common stock issued for cash                            |   |                                              | 470,000  |                         |   | -                              |   |   | 2,679,500 |   |
|                        Proceeds from convertible loans                         |   |                                              | -        |                         |   | -                              |   |   | 304,750 |   |
|                        Proceeds from notes payable                             |   |                                              | -        |                         |   | -                              |   |   | 100,000 |   |
|                        Loans from stockholders, net of repayments              |   |                                              | 188,856  |                         |   | 351,914                        |   |   | 2,500,323 |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
| Net                    cash provided by financing activities                                  |   |                                              | 658,856  |                         |   | 351,914                        |   |   | 5,584,573 |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
| Net                    increase (decrease) in cash                                            |   |                                              | 207,051  |                         |   | (7,445                         | )      |   | 11,447 |   |
|                      Cash - beginning of period                                          |   |                                              | 69,027   |                         |   | 18,892                         |   |   | - |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
|                      Cash - end of period                                                |   | $                                                 | 276,078  |                         | $      | 11,447                         |   | $ | 11,447 |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
|                                                                                          |   |                                              |     |                         |   |                           |   |   |   |   |
| See                    the accompanying notes to the financial                    statements. |

----

----

----

----

|                                         |   |   |      | Weighted |   | Weighted |   |
|----------------------------------------------|--------|--------|-----------|----------|--------|----------|--------|
|                                         |   | Number |      | average  |   | average  |   |
|                                         |   | of     |      | exercise |   | fair     |   |
|                                         |        | shares |           | price    |        | value    |        |
| Balance                    December 31, 2006 |   |   | 3,000,000 |     | $      | 0.25     |   | $ | 0.16 |   |
|     Issued               |   |   | -         |     |   | -        |   |   | - |   |
|     Forfeited            |   |   | -         |     |   | -        |   |   | - |   |
| Balance                    March 31, 2007    |   |   | 3,000,000 |     | $      | 0.25     |   | $ | 0.16 |   |

**:**

|     |   |  Weighted    |   | Weighted                           |   |  Weighted- |
|----------|--------|-------------------|--------|------------------------------------|--------|-----------------|
|     |   |  Average     |   | Average                            |   |  Average   |
| Exercise |   |  Number      |   | Contractual                        |   |  Exercise  |
| Prices   |   |  Outstanding |   | Life                               |   |  Price     |
| $.20     |   |  1,000,000   |   |  3.8                    years |   | $.20            |
| $.27     |   |  2,000,000   |   |  1.0                    years |   | $.27            |
|     |   |  3,000,000   |   |                               |   |            |

----

----

| Type                Expenditure                                        |   | Total Expenditure                  |    | Monthly Expenditure |   |
|------------------------------------------------------------------------|--------|----------------------------------------------|---------|--------------------------|--------|
|                                                                   |   |                                         |    |                     |   |
| Salaries*                                                              |   | $                                            | 175,000 |                     | $      | 14,583 |   |
|                                                                   |   |                                         |    |                     |   |   |   |
| Travel                related expenses for our Chief Executive Officer |   | $                                            | 40,000  |                     | $      | 3,333 |   |
| pertaining                to research and due diligence                |   |                                         |    |                     |   |   |   |
|                                                                   |   |                                         |    |                     |   |   |   |
| Professional                Fees -Legal and Accounting                 |   | $                                            | 165,000 |                     | $      | 13,750 |   |
|                                                                   |   |                                         |    |                     |   |   |   |
| Total                                                                  |   | $                                            | 380,000 |                     | $      | 31,666 |   |

| Type                Expenditure              |   | TotalExpenditure |    | MonthlyExpenditure |   |
|--------------------------------------------------------|--------|------------------|---------|--------------------|--------|
|                                                   |   |             |    |               |   |
| Operating                Expenses                      |   |             |    |               |   |
| (Rent,                supplies, utilities)   |   | $                | 50,000  |               | $      | 4,167 |   |
| Salaries                (President)          |   | $                | 70,000  |               | $      | 5,833 |   |
| Total:                                       |   | $                | 120,000 |               | $      | 10,000 |   |

----

| ·   | On                January 24, 2006, we obtained NanoLogix’s intellectual property pertaining                to the manufacture of test kits for the rapid isolation, detection                and                antibiotic sensitivity testing of certain microbacteria, which includes                reassignment to us of 11 key patents protecting the diagnostics test                kit                technology and NanoLogix licensing to us the remaining 18 patents                that                protect the diagnostics test kit                technology. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                February 2006, we completed the initial funding of ReceptoPharm in                the                amount of $2,000,000. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                January 2006, we established Designer Diagnostics to sell NonTuberculois                Mycobacterium test kits. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Designer                Diagnostics held a Continuing Medical Education Seminar at the Mahatma                Gandhi Institute in India on March 24, 2006 during the World Stop                TB Day.                At that meeting, Designer Diagnostics officially began marketing                their                test kits for the rapid isolation, detection and antibiotic-sensitivity                testing of microbacteria. In March 2006, we made our first sales                of                Designer Diagnostics’ test kits. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | In                May of 2006, ReceptoPharm received approval from the Medicines Health                and                Regulatory Agency (MHRA) for its application of human clinical trials                for                the treatment of Adrenomyeloneuropathy (AMN). The MHRA is the medical                regulatory agency within the British Department of                Health. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | From                March and April of 2006, ReceptoPharm published two clinical trials                on the                use of their technology for the treatment of                pain. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                June of 2006, ReceptoPharm published the results of their EAE rat                model                of  MS, which showed that their drug, RPI-78M, had promising results                in an accepted animal model of the                disease. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                October of 2006, ReceptoPharm received Ethics Committee approval                in the                United Kingdom to begin its Phase IIb human clinical trial for the                treatment of AMN. This approval allows for the late Phase II/early                Phase                III (Iib/IIIa) trial to begin. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | From                November 29, 2006 to December 2, 2006, ReceptoPharm presented their                analgesic research on RPI-78M at the International Conference on                Neurotoxins (ICoN) in Hollywood, Florida. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                January of 2007 we completed a series of microarray studies with                various                companies that ReceptoPharm has agreements with pertaining to                ReceptoPharm’s anti-viral drug. The microarray studies indicated that the                exposure of healthy immune T-cells to our antiviral drugs activates                the                primary immune mechanisms. The expression of one such immune trigger,                interferon gamma, is increased by as much as 20 times, acting as                an                effective antiviral agent, but without the significant negative clinical                side effects of other interferon-based therapies. This may explain                the                broad antiviral activity observed with these types of agents. Based                upon                this data, these products could conceivably be used to substitute                for the                flu shot in winter or protect against other contagious viral diseases                when                vaccines are not readily available. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                January of 2007 Designer Diagnostics received positive results from                its                in-vitro analysis of its Tuberculosis (TB) test kit. Normal culturing                methods can take as long as 10 weeks to produce results, where Designer                Diagnostics test kits have shown similar results within 10                days. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                January of 2007, ReceptoPharm began its Phase IIb human clinical                trial for                the treatment of AMN. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                February of 2007, ReceptoPharm expanded their antiviral clinical                research                into Mexico and Peru where RPI-MN was used in early clinical studies.                ReceptoPharm seeks to conduct two Phase II antiviral trials during                n the                2nd and 3rd quarters of 2007, each with a primary duration of 3-4                months. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                March of 2007, Designer Diagnostics engaged the U.S. Commercial Service                to                help build international sales of its diagnostic test                kits. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On                March 7, 2007, ReceptoPharm’s signed a letter of intent to create a Joint                Venture with Nanogene Biotechnology, a Chinese biotech company. The                proposed joint venture will develop the antiviral drug, RPI-MN, for                the Chinese market. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | In                March of 2007, ReceptoPharm published an article in the Critical                Reviews                in Immunology special conference issue. The article, entitled                “Alpha-Cobratoxin” discussed Alpha-Cobratoxin as a possible therapy for                Multiple Sclerosis reviews the literature leading to the development                for                this application and discusses the background and reasoning behind                ReceptoPharm’s research on its treatment for Multiple Sclerosis                (MS). |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On                March 27, 2007, we completed our first licensing payment on behalf                of                Designer Diagnostics to NanoLogix for the patents protecting Designer                Diagnostics’ test kits. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On                April 11, 2007, ReceptoPharm filed a patent for method of treating                autoimmune diseases, including MS and Rheumatoid                Arthritis. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On                May 2, 2007, Designer Diagnostics announced that it will conduct                clinical                trials for their Tuberculosis and NonTuberculois Mycobacterium diagnostic                test kits at the National Jewish Medical and Research Center in Denver,                Colorado. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*Designer      Diagnostics, Inc.*

|  · | Hospitals; |
|--------------|------------|

|  · | Pharmaceutical                companies; |
|--------------|------------------------------------------|

|  · | Biotechnology                companies; |
|--------------|-----------------------------------------|

|  · | Medical                device distributors; and |
|--------------|-------------------------------------------------|

|  · | Governmental                organizations. |
|--------------|--------------------------------------------|

----

*ReceptoPharm*

|  · | Recruitment                of 20 patients with AMN; |
|--------------|-----------------------------------------------------|

|  · | Administering                ReceptoPharm's AMN drug under development;                and |
|--------------|--------------------------------------------------------------------------------------------|

|  · | Monitoring                patients throughout a 15-month                protocol. |
|--------------|-----------------------------------------------------------------------------------|

----

*Acquisition      of ReceptoPharm*

|  · | Sell                or dispose of our assets, if any; |
|--------------|-------------------------------------------------------|

|  · | Pay                our liabilities in order of priority, if we have available cash to                pay                such liabilities; |
|--------------|-------------------------------------------------------------------------------------------------------------------------------------------|

|  · | If                any cash remains after we satisfy amounts due to our creditors, distribute                any remaining cash to our shareholders in an amount equal to the                net                market value of our net assets; |
|--------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  · | File                a Certificate of Dissolution with the State of California to dissolve                our                corporation and close our business; |
|--------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  · | Make                the appropriate filings with the Securities and Exchange Commission                so                that we will no longer be required to file periodic and other required                reports with the Securities and Exchange Commission, if, in fact,                we are a                reporting company at that time; and |
|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  · | Make                the appropriate filings with the National Association of Security                Dealers                to effect a delisting of our common stock, if, in fact, our common                stock                is trading on the Over-the-Counter Bulletin Board at that                time. |
|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Exhibit                No. |   | Title                                                                                                                                                                                                                                      |
|----------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                       |
| 31.1                       |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                Section                302 of the Sarbanes-Oxley Act of 2002.                                                               |
|                       |   |                                                                                                                                                                                                                                       |
| 32.1                       |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                18                U.S.C. Section 1350, as adopted pursuant to Section 906 of the                Sarbanes-Oxley Act of 2002. |

----

|                                                               |   |   |   |
|--------------------------------------------------------------------|--------|--------|--------|
| Dated:                May 21, 2007                                 |   |   |   |
|                                                               |   |   |   |
| NUTRA                PHARMA CORP.Registrant                        |   |   |   |
|                                                               |   |   |   |
| /s/                Rik J. Deitsch                                  |   |   |   |
| Rik                J. Deitsch                                      |   |   |   |
| Chief                Executive Officer and Chief Financial Officer |   |   |   |

----