---

**UNITED STATESSECURITIES AND EXCHANGE
COMMISSSION**Washington, D.C. 20549

FORM 10-QSB

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the quarterly period ended **May 31,
2007**

[   ] TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF
THE EXCHANGE ACT

For the transition period from __________________ to
__________________

Commission File Number: 000-29990

SENSE TECHNOLOGIES INC.(Name of Small Business Issuer in its charter)

|Yukon Territory                 | 90010141                  
|------------------------------- | --------------------------
|(state or other jurisdiction of | (I.R.S. Employer I.D. No.)
|incorporation or organization)  |                           

2535 N Carleton Avenue, Grand Island, Nebraska
68803(Address of principal executive offices)

(308) 381-1355Issuers telephone number

Check whether the registrant (1) filed all reports required to
be filed by sections 13 or 15(d) of the Exchange Act during the past 12
months (or for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90 days.Yes [X]   No [   ]

Indicate by check mark whether the registrant is a shell company
(as defined in Rule 12b-2 of the Exchange Act). Yes [  
]   No [X]

The number of outstanding shares of the issuers common stock at
May 31, 2007 was 45,575,551 shares.

Transitional Small Business Disclosure Format: YES [ 
 ]   NO [X]

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SENSE TECHNOLOGIES INC.

INDEX TO FORM 10QSB

|PART I  FINANCIAL INFORMATION
|------------------------------
|                              
|                              
|                              
|                              
|                              
|                              
|                              
|PART II  OTHER INFORMATION   
|                              
|                              
|                              
|SIGNATURES                    

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PART I. FINANCIAL INFORMATION

Item 1.      Financial Statements

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SENSE TECHNOLOGIES INC.

INTERIM FINANCIAL STATEMENTS

May 31, 2007

(Stated in US Dollars)

(Unaudited)

---

SENSE TECHNOLOGIES INC.INTERIM BALANCE SHEETS
May 31, 2007 and February 28, 2007 (Stated in US Dollars)
(Unaudited)

|                                                                            |   | May 31,     |   |   | February 28 |  
|--------------------------------------------------------------------------- | - | ----------- | - | - | ----------- | -
|                                                                            |   | 2007        |   |   | 2007        |  
|                                                                            |   |             |   |   |             |  
|**ASSETS**                                                                  |  
|                                                                            |   |             |   |   |             |  
|Current                                                                     |   |             |   |   |             |  
|Inventory                                                                   | $ | 76,891      |   | $ | 76,891      |  
|Prepaids                                                                    |   | 24,885      |   |   | 17,933      |  
|                                                                            |   |             |   |   |             |  
|                                                                            |   | 101,776     |   |   | 94,824      |  
|Deposit                                                                     |   | 15,699      |   |   | 15,699      |  
|Equipment                                                                   |   | 41,723      |   |   | 44,409      |  
|Intangible assets                                                           |   | 196,609     |   |   | 196,109     |  
|                                                                            |   |             |   |   |             |  
|                                                                            | $ | 355,807     |   | $ | 351,041     |  
|                                                                            |   |             |   |   |             |  
|LIABILITIES                                                                 |  
|                                                                            |   |             |   |   |             |  
|Current                                                                     |   |             |   |   |             |  
|Bank indebtedness                                                           | $ | 11,557      |   | $ | 8,965       |  
|Accounts payable and accrued
      liabilities  Note 3                     |   | 900,140     |   |   | 910,520     |  
|Notes payable  Note 3                                                      |   | 225,000     |   |   | 75,000      |  
|Advances payable  Note 3                                                   |   | 5,000       |   |   | 30,900      |  
|Dividends payable                                                           |   | 139,962     |   |   | 139,962     |  
|Convertible promissory notes payable                                        |   | 584,447     |   |   | 584,447     |  
|                                                                            |   |             |   |   |             |  
|                                                                            |   | 1,866,106   |   |   | 1,749,794   |  
|                                                                            |   |             |   |   |             |  
|STOCKHOLDERS'
      DEFICIENCY                                              |  
|                                                                            |   |             |   |   |             |  
|Class A preferred shares, without par value, redeemable at
      the option |   |             |   |   |             |  
|of the Company at $1 per share, convertible
      into common stock at      |   |             |   |   |             |  
|$0.29 for each preferred share, cumulative dividends
      payable at the   |   |             |   |   |             |  
|annual rate of $0.10 per share, 20,000,000
      shares authorized,         |   |             |   |   |             |  
|315,916 shares issued at May 31, 2007 (February 28, 2007:
      315,916)    |   |             |   |   |             |  
| Note 2                                                                    |   | 315,914     |   |   | 315,914     |  
|Common stock, without par value, 100,000,000 shares
      authorized,       |   |             |   |   |             |  
|45,575,551 issued at May 31, 2007 (February
      28, 2007: 45,575,551)     |   | 12,362,142  |   |   | 12,362,142  |  
|- Note 2                                                                    |   |             |   |   |             |  
|Common stock subscribed                                                     |   | 455,500     |   |   | 440,500     |  
|Promissory note receivable                                                  |   | (585,000    | ) |   | (585,000    | )
|Subscriptions receivable                                                    |   | (891,432    | ) |   | (891,432    | )
|Additional paid-in capital                                                  |   | 62,529      |   |   | 62,529      |  
|Deficit                                                                     |   | (13,229,952 | ) |   | (13,103,406 | )
|                                                                            |   |             |   |   |             |  
|                                                                            |   | (1,510,299  | ) |   | (1,398,753  | )
|                                                                            |   |             |   |   |             |  
|                                                                            | $ | 355,807     |   | $ | 351,041     |  

SEE ACCOMPANYING NOTES

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SENSE TECHNOLOGIES INC.INTERIM STATEMENTS OF
OPERATIONS for the three months ended May 31, 2007 and 2006 (Stated in
US Dollars) (Unaudited)

|                                                |   | 2007       |   |   | 2006       |  
|----------------------------------------------- | - | ---------- | - | - | ---------- | -
|                                                |   |            |   |   |            |  
|Sales                                           | $ | 9,124      |   | $ | 59,897     |  
|                                                |   |            |   |   |            |  
|Direct costs  Schedule 1                       |   | 9,467      |   |   | 12,352     |  
|                                                |   |            |   |   |            |  
|                                                |   | (343       | ) |   | 47,545     |  
|                                                |   |            |   |   |            |  
|Expenses                                        |   |            |   |   |            |  
|Advertising and marketing                       |   | 57,971     |   |   | 29,617     |  
|Amortization                                    |   | 2,686      |   |   | 2,686      |  
|Consulting fees                                 |   | 6,260      |   |   | 20,521     |  
|Contract labour                                 |   | 2,000      |   |   | 8,331      |  
|Filing fees                                     |   | 955        |   |   | 959        |  
|Insurance                                       |   | 9,758      |   |   | 14,391     |  
|Interest and bank charges - Note 3              |   | 2,535      |   |   | 41,749     |  
|Interest on long-term
      debt                |   | 16,753     |   |   | 13,795     |  
|Legal, accounting and audit fees  Note
      3 |   | -          |   |   | 22,697     |  
|Office and
      miscellaneous                  |   | 1,066      |   |   | 6,075      |  
|Rent                                            |   | 16,420     |   |   | 15,826     |  
|Shareholder information
      and printing      |   | -          |   |   | 1,458      |  
|Telephone and utilities                         |   | 1,527      |   |   | 1,233      |  
|Travel and automotive                           |   | 5,601      |   |   | 4,789      |  
|Wages                                           |   | 2,671      |   |   | -          |  
|                                                |   |            |   |   |            |  
|                                                |   | (126,203   | ) |   | (184,127   | )
|                                                |   |            |   |   |            |  
|Net loss for the period                         | $ | (126,546   | ) | $ | (136,582   | )
|                                                |   |            |   |   |            |  
|Basic and diluted loss per share                | $ | (0.00      | ) | $ | (0.00      | )
|                                                |   |            |   |   |            |  
|Weighted average number of shares outstanding   |   | 39,605,361 |   |   | 36,507,251 |  

SEE ACCOMPANYING NOTES

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SENSE TECHNOLOGIES INC.INTERIM STATEMENTS OF
CASH FLOWS for the three months ended May 31, 2007 and 2006 (Stated in
US Dollars) (Unaudited)

|                                                                          |   | 2006     |   |   | 2005     |  
|------------------------------------------------------------------------- | - | -------- | - | - | -------- | -
|                                                                          |   |          |   |   |          |  
|Operating Activities                                                      |   |          |   |   |          |  
|Net loss for the period                                                   | $ | (126,546 | ) | $ | (136,582 | )
|Add items not involving
      cash:                                       |   |          |   |   |          |  
|Financing fees                                                            |   | -        |   |   | 4,306    |  
|Amortization                                                              |   | 2,686    |   |   | 2,686    |  
|Changes in non-cash working capital
      balances related to operations: |   |          |   |   |          |  
|Accounts receivable                                                       |   | -        |   |   | (31,951  | )
|Inventory                                                                 |   | -        |   |   | (3,384   | )
|Prepaids                                                                  |   | (6,952   | ) |   | (15,479  | )
|Accounts payable
      and accrued liabilities                            |   | (10,380  | ) |   | 19,243   |  
|Advances payable                                                          |   | (25,900  | ) |   | (15,975  | )
|Dividends payable                                                         |   | -        |   |   | 8,576    |  
|License fees payable                                                      |   | -        |   |   | -        |  
|                                                                          |   |          |   |   |          |  
|Cash used in operating activities                                         |   | (167,092 | ) |   | (168,560 | )
|                                                                          |   |          |   |   |          |  
|Financing Activities                                                      |   |          |   |   |          |  
|Bank indebtedness                                                         |   | 2,592    |   |   | 4,166    |  
|Proceeds from issuance
      of common stock                              |   | -        |   |   | 10,000   |  
|Dividends                                                                 |   | -        |   |   | (8,576   | )
|Notes payable                                                             |   | 150,000  |   |   | 43,750   |  
|Proceeds from common share
      subscriptions                            |   | 15,000   |   |   | 110,000  |  
|                                                                          |   |          |   |   |          |  
|Cash provided by financing activities                                     |   | 167,592  |   |   | 159,340  |  
|                                                                          |   |          |   |   |          |  
|Investing Activity                                                        |   |          |   |   |          |  
|Patent costs                                                              |   | (500     | ) |   | -        |  
|                                                                          |   |          |   |   |          |  
|Cash used in investing activity                                           |   | (500     | ) |   | -        |  
|                                                                          |   |          |   |   |          |  
|Decrease in cash during the period                                        |   | -        |   |   | (9,220   | )
|                                                                          |   |          |   |   |          |  
|Cash, beginning of the period                                             |   | -        |   |   | 9,220    |  
|                                                                          |   |          |   |   |          |  
|Cash, end of the period                                                   | $ | -        |   | $ | -        |  
|                                                                          |   |          |   |   |          |  
|Non-cash Transactions  Note 4                                            |   |          |   |   |          |  

SEE ACCOMPANYING NOTES

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SENSETECHNOLOGIESINC.STATEMENT OF STOCKHOLDERS DEFICIENCY for the period ended May 31,
2007 (Stated in US Dollars) (Unaudited )

|                               | Common
      Stock |  | Preferred
      Stock |            |  |         |   |   | Promissory |   |   | Common  |  |   |            |   |   |            |   |   |               |  
|------------------------------ | ------------------ |  | --------------------- | ---------- |  | ------- | - | - | ---------- | - | - | ------- |  | - | ---------- | - | - | ---------- | - | - | ------------- | -
|                               | Issued             |  |                       |            |  | Issued  |   |   |            |   |   | Paid-in |  |   | Note       |   |   | Stock      |   |   | Subscriptions |  
|                               | Shares             |  |                       | Amount     |  | Shares  |   |   | Amount     |   |   | Capital |  |   | Receivable |   |   | Subscribed |   |   | Receivable    |  
|                               |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|Balance, February 28, 2006     | 42,225,811         |  | $                     | 11,580,664 |  | 343,050 |   | $ | 343,048    |   | $ | 62,529  |  | $ | (585,000   | ) | $ | 76,000     |   | $ | (772,332      | )
|Pursuant to agreements to a    |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|private placement - at $0.20   | 250,000            |  |                       | 50,000     |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | (40,000    | ) |   | -             |  
|- at $0.10                     | 600,000            |  |                       | 60,000     |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | -          |   |   | -             |  
|Pursuant to the exercise of    |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|warrants - at $0.15            | 383,333            |  |                       | 57,500     |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | (15,000    | ) |   | 7,500         |  
|Pursuant to agreements to      |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|convert preferred shares into  |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|common shares - at $0.29       | 116,407            |  |                       | 33,758     |  | (27,134 | ) |   | (27,134    | ) |   | -       |  |   | -          |   |   | -          |   |   | -             |  
|Common share subscriptions     | -                  |  |                       | -          |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | 419,500    |   |   | 30,000        |  
|Common shares issued in        |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|exchange for consulting        |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|services as per an agreement   |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|for a right to purchase common |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|shares - at $0.19              | 2,000,000          |  |                       | 380,220    |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | -          |   |   | -             |  
|Cash consideration thereon     |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|- at $0.10                     | -                  |  |                       | 200,000    |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | -          |   |   | (156,600      | )
|Dividends                      | -                  |  |                       | -          |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | -          |   |   | -             |  
|Net loss for the year          | -                  |  |                       | -          |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | -          |   |   | -             |  
|                               |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|Balance, February 28, 2007     | 45,575,551         |  |                       | 12,362,142 |  | 315,916 |   |   | 315,914    |   |   | 62,529  |  |   | (585,000   | ) |   | 440,500    |   |   | (891,432      | )
|Common share subscriptions     | -                  |  |                       | -          |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | 15,000     |   |   | -             |  
|Net loss for the period        | -                  |  |                       | -          |  | -       |   |   | -          |   |   | -       |  |   | -          |   |   | -          |   |   | -             |  
|                               |                    |  |                       |            |  |         |   |   |            |   |   |         |  |   |            |   |   |            |   |   |               |  
|Balance, May 31, 2007          | 45,575,551         |  | $                     | 12,362,142 |  | 315,916 |   | $ | 315,914    |   | $ | 62,529  |  | $ | (585,000   | ) |   | 455,500    |   | $ | (891,432      | )

SEE ACCOMPANYING NOTES

---

| | SENSE TECHNOLOGIES INC.                                | Schedule 1
| | ------------------------------------------------------ | ----------
| | SCHEDULE OF DIRECT COSTS                               |           
| | for the three months ended May
      31, 2007 and 2006 |           
| | (Stated in US Dollars)                                 |           
| | (Unaudited)                                            |           

|                               |   | 2007  |  |   | 2006   | 
|------------------------------ | - | ----- |  | - | ------ | 
|                               |   |       |  |   |        | 
|Direct costs                   |   |       |  |   |        | 
|Cost of sales                  | $ | 2,327 |  | $ | 9,515  | 
|Research and
      development |   | 7,140 |  |   | 2,837  | 
|                               |   |       |  |   |        | 
|                               | $ | 9,467 |  | $ | 12,352 | 

SEE ACCOMPANYING NOTES

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SENSE TECHNOLOGIES INC.NOTES TO THE INTERIM
FINANCIAL STATEMENTS May 31, 2007 (Stated in U.S. Dollars)
(Unaudited)

|Note 1 | Interim Reporting                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|       | While the information presented in the accompanying three
      months to May 31, 2007 financial statements is unaudited, it includes all
      adjustments which are, in the opinion of management, necessary to present
      fairly the financial position, results of operations and cash flows for
      the interim period presented in accordance with accounting principles
      generally accepted in the United States of America. In the opinion of
      management, all adjustments considered necessary for a fair presentation
      of the results of operations and financial position have been included and
      all such adjustments are of a normal recurring nature. It is suggested
      that these interim unaudited financial statements be read in conjunction
      with the Companys audited financial statements for the year ended
      February 28, 2007.
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|       | Operating results for the three months ended May 31, 2007
      are not necessarily indicative of the results that can be expected for the
      year ending February 28, 2008.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|Note 2 | Common Stock                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

| | a) | Escrow:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
| |    | At May 31, 2007, there are 5,970,190 performance shares
      held in escrow by the Companys transfer agent. Included in this amount
      are 3,250,000 escrow shares to be earned out on the basis of one share for
      each $0.50 of cash flow generated by the Company. Once these shares are
      earned out, the remaining 2,720,190 escrow shares are to be earned out for
      each $5.00 of cash flow generated by the Company. The release of these
      shares is subject to the direction or determination of the relevant
      regulatory authorities.
| |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
| | b) | Commitments:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
| |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
| |    | Stock-based Compensation Plan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
| |    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
| |    | The Company has granted employees and directors common
      share purchase options. These options were granted with an exercise price
      equal to the market price of the Companys stock on the date of the
      grant.                                                                                                                                                                                                                                                                                                                                             

---

Sense Technologies Inc. Notes to the Interim Financial
Statements May 31, 2007 (Stated in US Dollars)  Page 2
(Unaudited)

|Note 2 | Common Stock (contd)
|------ | ----------------------

| | b) | Commitments: -
(contd)
| | -- | -----------------------

| |                                    |  | 2007    |  |   | 2006     | 
| | ---------------------------------- |  | ------- |  | - | -------- | 
| |                                    |  |         |  |   | Weighted | 
| |                                    |  |         |  |   | Average  | 
| |                                    |  |         |  |   | Exercise | 
| |                                    |  | Shares  |  |   | Price    | 
| |                                    |  |         |  |   |          | 
| | Outstanding and exercisable at     |  |         |  |   |          | 
| | beginning of period                |  | 275,000 |  | $ | 0.91     | 
| | Expired                            |  | -       |  |   | -        | 
| |                                    |  |         |  |   |          | 
| | Outstanding and exercisable at end |  |         |  |   |          | 
| | of the period                      |  | 275,000 |  | $ | 0.91     | 

At May 31, 2007, the following
employee and director common share purchase options were outstanding entitling
the holders thereof the right to purchase one common share for each share
purchase option held:

Number
    Exercise Price
    Expiry Date100,000
    $0.75
    September 26, 2007150,000
    $1.00
    February 1, 200825,000
    $1.00
    March 14, 2008275,000


Common Stock Subscribed

As at May 31, 2007, the Company has
received $21,000 in respect of private placements of 140,000 common shares at
$0.15 per share and $434,500 in respect of private placements of 4,345,000
common shares at $0.10 per share. As at May 31, 2007, these shares had not been
issued.

|Note 3 | Related Party Transactions                                                                                         
|------ | -------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                    
|       | The Company incurred the following items with directors
      and companies with common directors and shareholders:

| |                  |   | Three months ended | 
| | ---------------- | - | ------------------ | 
| |                  |   | May 31,            | 
| |                  |   | 2007               | 
| |                  |   |                    | 
| | Accounting fees  | $ | -                  | 
| | Interest expense | $ | 2,958              | 

---

Sense Technologies Inc. Notes to the Interim Financial
Statements May 31, 2007 (Stated in US Dollars)  Page
3(Unaudited)

|Note 3 | Related Party Transactions (contd)                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|       | The above noted items were measured by the exchange
      amount which is the amount agreed upon by the transacting parties.                                                                                                                                                                                                                                                                                                                                                                      
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|       | As at May 31, 2007, included in accounts payable is
      $26,345 (February 28, 2007: $36,343) owing to an accounting firm in which
      a director of the Company is a partner and a shareholder with respect to
      unpaid fees and expenses, $480,000 (February 28, 2007: $480,000) owing to
      shareholders of the Company in respect of royalties payable and $50,992
      (February 28, 2007: $50,992) owing to the former president of the Company
      in respect of unpaid wages.
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|       | As at May 31, 2007, included in advances payable is
      $5,000 (February 28, 2007: $30,900) owed to a company controlled by a
      director.                                                                                                                                                                                                                                                                                                                                                   
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|       | As at May 31, 2007, promissory notes payable of $225,000
      (February 28, 2007: $75,000) is due to a profit-sharing and retirement
      plan administered by a director of the Company.                                                                                                                                                                                                                                                                                                       
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|Note 4 | Comparative Figures                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|       | Certain of the comparative figures have been reclassified
      to conform with the presentation in the current period.                                                                                                                                                                                                                                                                                                                                                                           

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

The following discussion and analysis should be read in
conjunction with our Financial Statements and Notes thereto for the period ended
May 31, 2007 and May 31, 2006.

Overview of Operations

Sense holds a license to manufacture, distribute, market and
sublicense world-wide, a patented technology which is used to produce the
Guardian Alert® backing awareness system for motor vehicles utilizing microwave
radar technology. Sense also holds the worldwide rights to market and sell the
ScopeOut® product. ScopeOut® is a system of specially designed mirrors which are
placed at specific points on automobiles, trucks, sport utility vehicles or
commercial vehicles to offer drivers a more complete view behind the vehicle.
Drivers using the product are able to have increased visibility when backing out
of parking spaces or garages, and have additional protection from blind spots
during lane changes in traffic. Both products are available on-line at
www.sensetech.com.

Manufacturing of both products is outsourced. The Company has
established relationships with multiple large dealership groups and aftermarket
product distributors.

Results of Operations

For the period ended May 31, 2007 as compared to the period
ended May 31, 2006.

Sales for the period ended May 31, 2007 were $9,124 as compared
to $59,897 for the period ended May 31, 2006, which represents an 85% decrease.
While the Company has been concentrating on producing its next-generation
Guardian Alert® and product launch of the ScopeOut® product, small sales have
been occurring.

Direct costs for the period ended May 31, 2007 were $9,467
(including $7,140 of Research and Development costs) as compared to $12,352
(including $2,837 of Research and Development costs) for the period ended May
31, 2006, which represents a 23% decrease. The Company realized a positive gross
margin contribution of $6,797, excluding Research and Development costs, for the
period ended May 31, 2007.

General and administrative expenses were $126,203 for the
period ended May 31, 2007 as compared to $184,127 for the period ended May 31,
2006. The decrease was partially attributable to a decrease in consulting and
professional fees costs.

Liquidity and Capital Resources

At May 31, 2007 and 2006, the Company had cash and cash
equivalents on hand of $0. During the period ended May 31, 2007, the Company
funded operations using existing cash balances, cash flow from operations, and
by raising money through the issuance of Common Stock.

At May 31, 2007, we had a working capital deficit of $1,764,330
compared to a working capital deficit of $1,398,513 at May 31, 2006. The
increase of the working capital deficit is largely due to the write off of
inventory products.

We have not invested in derivative securities or any other
financial instruments that involve a high level of complexity or risk.

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Item 3.     Controls and Procedures

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

The Companys management, with the participation of the
Companys Chief Executive Officer, who is also acting in the capacity as
principal accounting officer, has evaluated the effectiveness of the Companys
disclosure controls and procedures as of May 31, 2007. Based on this evaluation,
the Companys Chief Executive Officer concluded that the Companys disclosure
controls and procedures are effective for gathering, analyzing and disclosing
the information the Company is required to disclose in the reports it files
under the Securities Exchange Act of 1934, within the time periods specified in
the SECs rules and forms. Such evaluation did not identify any change in the
Companys internal control over financial reporting that occurred during the
quarter ended May 31, 2007 that has materially affected or is reasonably likely
to materially affect the Companys internal control over financial reporting.

PART II- OTHER INFORMATION

Item 6.      Exhibits

|1. | Exhibit 31.1  Certification
        Pursuant to Rule 13a-14(a) or 15d-14(a) of the U.S. Securities Exchange
        Act of 1934.                           
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                             
|2. | Exhibit 32.1  Certification
        Pursuant to 18 U.S.C. Section 1350 and Rule 13a-14(b) or 15a-14(b) of
        the U.S. Securities Exchange Act of 1934.



SIGNATURES

In accordance with the requirements of the Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

|Date: July 19, 2007 | **SENSE TECHNOLOGIES INC.**
|------------------- | ---------------------------
|                    | (Registrant)               
|                    |                            
|                    | By:                        
|                    |                            

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