----

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB**

**FORESIGHT      SPECIALISTS, INC. **

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|  NEVADA                                                                        |  86-1024853                                    |
|-------------------------------------------------------------------------------------|-----------------------------------------------------|
|  (State                or other jurisdiction of incorporation or organization) | (I.R.S.                Employer Identification No.) |

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**FORESIGHT      SPECIALISTS, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

|  ** TABLE                OF CONTENTS** |
|--------------------------------------------------|
|                                             |   |   |   |   |   |   |   |   |
|                                             |   |   |   |   |   |   |   | Page |
| Part                I                            | Financial                Information | 3 |
|                                             |   |   |   |   |   |   |   |   |
| Item                1.                           | Financial                Statements: | 3 |
|                                             |   |   |   |   |   |   |   |   |
|                                             | Condensed                Balance Sheets September 30, 2007 (unaudited) and December 31,                2006 |  3 |
|                                             |   |   |
|                                             | Unaudited                Condensed Statements of Operations for the three and nine months                ended                September 30, 2007 and 2006, and cumulative from inception on July                16,                1998 through September 30, 2007 |  4 |
|                                             |   |   |
|                                             | Unaudited                Condensed Statements of Cash Flows for the nine months ended September                30,                2007 and 2006, and cumulative from inception on July 16, 1998 through                September 30, 2007 |  5 |
|                                             |   |   |
|                                             | Statement                of Stockholders' Deficit for the period from July 16, 1998 to September                30, 2007 (unaudited) |  6 |
|                                             |   |   |
|                                             | Notes                to Financial Statements (unaudited) |  7 |
|                                             |   |   |
| Item                2.                           | Plan                of Operation | 8 |
|                                             |   |   |
|  Part                II                     | Other                Information | 8 |
|                                             |   |   |
|  Item                1.                     | Legal                Proceedings |  8 |
|                                             |   |   |
|  Item                2.                     | Changes                in Securities | 8 |
|                                             |   |   |
|  Item                6.                     | Exhibits                and Reports on Form 8-K | 8 |
|                                             |   |   |
|                                             | Signatures |  8 |
|                                             |   |   |

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| **FORESIGHT                  SPECIALISTS, INC.**                                             |
|----------------------------------------------------------------------------------------------|
| **(A                  DEVELOPMENT STAGE ENTERPRISE)**                                        |
| **CONDENSED                  BALANCE SHEETS**                                                |
|                                                                                         |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |
|                                                                                         |   | September                  30, |   |   | December                  31, |   |
|                                                                                         |   | 2007 |   |   | 2006 |   |
|                                                                                         |   | (unaudited) |   |   |   |   |
| **ASSETS**                                                                                   |
|                                                                                         |   |   |   |   |   |   |
|  CURRENT                  ASSETS                                                        |   | $ | - |   |   | $ | - |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
| **LIABILITIES                  AND STOCKHOLDERS' DEFICIT**                                   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
| CURRENT                  LIABILITIES                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|        Accounts                  payable, related parties |   | $ | 46,113 |   |   | $ | 39,864 |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|        Total                  Current Liabilities         |   |   | 46,113 |   |   |   | 39,864 |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
| STOCKHOLDERS'                  DEFICIT                                                       |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
| Common                  stock, par value $.001, 25,000,000                                   |   |   |   |   |   |   |   |   |
|   shares                  authorized, 1,000,000 issued and                         |   |   |   |   |   |   |   |   |
|   outstanding                                                                      |   |   | 1,000 |   |   |   | 1,000 |   |
| Paid                  in capital                                                             |   |   | 1,800 |   |   |   | 1,800 |   |
|  Accumulated                  deficit during the development stage                      |   |   | (48,913 | ) |   |   | (42,664 | ) |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
| Total                  Stockholders' accumulated Deficit                                     |   |   | (46,113 | ) |   |   | (39,864 | ) |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   | $ | - |   |   | $ | - |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                         |   |   |   |   |   |   |   |   |
| SEE                  ACCOMPANYING NOTES TO FINANCIAL                  STATEMENTS             |

----

| **FORESIGHT                  SPECIALISTS, INC.**                                 |
|----------------------------------------------------------------------------------|
| **(A                  DEVELOPMENT STAGE ENTERPRISE)**                            |
| **CONDENSED                  STATEMENTS OF OPERATIONS**                          |
| **(UNAUDITED)**                                                                  |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   | Cumulative |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   | from |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   | July                  16, |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   | 1998 |   |
|                                                                             |   | For                  The Three Months Ended |   |   | For                  The Nine Months Ended |   |   | (Inception) |   |
|                                                                             |   | September                  30,    |   |   | September                  30,    |   |   | to |   |
|                                                                             |   | 2007 |   |   | 2006 |   |   | 2007 |   |   | 2006 |   |   | September                  30, 2007 |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| REVENUES                                                                         |   | $ | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| EXPENSES                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    General                  and administrative                    |   |   | 1,659 |   |   |   | 1,487 |   |   |   | 6,249 |   |   |   | 5,547 |   |   |   | 48,913 |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Total                  expenses                                |   |   | 1,659 |   |   |   | 1,487 |   |   |   | 6,249 |   |   |   | 5,547 |   |   |   | 48,913 |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET                  (LOSS)                                                      |   | $ | (1,659 | ) |   | $ | (1,487 | ) |   | $ | (6,249 | ) |   | $ | (5,547 | ) |   | $ | (48,913 | ) |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET                  (LOSS) PER SHARE                                            |   |   | * |   |   |   | * |   |   |   | * |   |   |   | * |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED                  AVERAGE NUMBER OF                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   COMMON                  SHARES OUTSTANDING                           |   |   | 1,000,000 |   |   |   | 1,000,000 |   |   |   | 1,000,000 |   |   |   | 1,000,000 |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| *                  less than $ (0.01) per share                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| SEE                  ACCOMPANYING NOTES TO FINANCIAL                  STATEMENTS |

----

| **FORESIGHT                  SPECIALISTS, INC.**                                                          |
|-----------------------------------------------------------------------------------------------------------|
| **(A                  DEVELOPMENT STAGE ENTERPRISE)**                                                     |
| **CONDENSED                  STATEMENTS OF CASH FLOWS**                                                   |
| **(UNAUDITED)**                                                                                           |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   | Cumulative |   |
|                                                                                                      |   |   |   |   |   |   |   | from |   |
|                                                                                                      |   |   |   |   |   |   |   | July                  16, |   |
|                                                                                                      |   |   |   |   |   |   |   | 1998 |   |
|                                                                                                      |   | For                  The Nine Months Ended |   |   | (Inception) |   |
|                                                                                                      |   | September                  30,    |   |   | to |   |
|                                                                                                      |   | 2007 |   |   | 2006 |   |   | September                  30, 2007 |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
| **OPERATING                  ACTIVITIES**                                                                 |   |   |   |   |   |   |   |   |   |
|          Net                  (loss) from operations         |   | $ | (6,249 | ) |   | $ | (5,547 | ) |   | $ | (48,913 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| **NET                  CASH (USED BY) OPERATING ACTIVITIES**                                              |   |   | (6,249 | ) |   |   | (5,547 | ) |   |   | (48,913 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| **FINANCING                  ACTIVITIES**                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|          Accounts                  payable, related parties  |   |   | 6,249 |   |   |   | 5,547 |   |   |   | 46,113 |   |
|          Proceeds                  from sale of common stock |   |   | - |   |   |   | - |   |   |   | 2,800 |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| **NET                  CASH PROVIDED BY FINANCING ACTIVITIES**                                            |   |   | 6,249 |   |   |   | 5,547 |   |   |   | 48,913 |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| **NET                  INCREASE IN CASH**                                                                 |   |   | (0 | ) |   |   | 0 |   |   |   | - |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| **CASH,                  BEGINNING OF PERIOD**                                                            |   |   | - |   |   |   | - |   |   |   | - |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| **CASH,                  END OF PERIOD**                                                                  |   | $ | (0 | ) |   | $ | 0 |   |   | $ | - |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| SEE                  ACCOMPANYING NOTES TO FINANCIAL                  STATEMENTS                          |

----

|  **FORESIGHT                  SPECIALISTS, INC.**                                 |
|----------------------------------------------------------------------------------------|
|  **(A                  DEVELOPMENT STAGE ENTERPRISE)**                            |
|  **STATEMENT                  OF STOCKHOLDERS' DEFICIT**                          |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   | **Accumulated                  Deficit** |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   | **During                  the** |   |   |   |   |
|                                                                                   |   |   | **Common                  Stock**    |   |   | **Paid-in** |   |   | **Development** |   |   |   |   |
|                                                                                   |   |   | **Shares** |   |   | **Amount** |   |   | **Capital** |   |   | **Stage** |   |   | **Total** |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  at inception**                                            |   |   | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |
| July                  16, 1998:                                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Proceeds                  from sale of common                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   stock                  at $.01 per share                                   |   |   | 200,000 |   |   |   | 200 |   |   |   | 1,800 |   |   |   |   |   |   |   | 2,000 |   |
| Proceeds                  from sale of common                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   stock                  at par value $.001                                  |   |   | 800,000 |   |   |   | 800 |   |   |   |   |   |   |   |   |   |   |   | 800 |   |
|   Net                  (loss) for the period                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (2,385 | ) |   |   | (2,385 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 1998**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (2,385 | ) |   |   | 415 |   |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (2,985 | ) |   |   | (2,985 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 1999**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (5,370 | ) |   |   | (2,570 | ) |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (2,985 | ) |   |   | (2,985 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 2000**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (8,355 | ) |   |   | (5,555 | ) |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (5,685 | ) |   |   | (5,685 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 2001**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (14,040 | ) |   |   | (11,240 | ) |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (4,335 | ) |   |   | (4,335 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 2002**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (18,375 | ) |   |   | (15,575 | ) |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (4,358 | ) |   |   | (4,358 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 2003**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (22,733 | ) |   |   | (19,933 | ) |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (6,605 | ) |   |   | (6,605 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 2004**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (29,338 | ) |   |   | (26,538 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (6,590 | ) |   |   | (6,590 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 2005**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (35,928 | ) |   |   | (33,128 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Net                  (loss) for the year                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (6,736 | ) |   |   | (6,736 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  December 31, 2006**                                       |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (42,664 | ) |   |   | (39,864 | ) |
| **(unaudited)**                                                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Net                  (loss) for the nine months                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (6,249 | ) |   |   | (6,249 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balances,                  September 30, 2007 (unaudited)**                          |   |   | 1,000,000 |   |   | $ | 1,000 |   |   | $ | 1,800 |   |   | $ | (48,912 | ) |   | $ | (46,112 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|  SEE                  ACCOMPANYING NOTES TO FINANCIAL                  STATEMENTS |

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**FORESIGHT            SPECIALISTS, INC.**

**(A            DEVELOPMENT STAGE            ENTERPRISE)**

**NOTES            TO FINANCIAL            STATEMENTS**

**Note        1. Basis of Presentation**

**Note        2. Going Concern**

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| 31.1 | Certificate                of CEO as Required by Rule 13a-14(a)/15d-14                                                                                                                                                                     |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.2 | Certificate                of CFO as Required by Rule 13a-14(a)/15d-14                                                                                                                                                                     |
| 32.1 | Certificate                of CEO & CFO as Required by Rule Rule 13a-14(b) and Rule 15d-14(b) (17                CFR 240.15d-14(b)) and Section 1350 of Chapter 63 of Title 18 of                the                United States Code |

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