U.S.
      SECURITIES AND EXCHANGE COMMISSION


Washington,
      D.C. 20549




FORM
      10-KSB/A




þ ANNUAL
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934




For
      the
      fiscal year ended December 31, 2006




 ̈ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
      ACT
      OF 1934




Commission
      file number: 000-30556




___________________




FLAGSHIP
      GLOBAL HEALTH, INC.


(Name
      of
      Small Business Issuer in Its Charter)




Delaware
              (State
                or Other Jurisdiction of
              Incorporation
                or Organization)
            
            11-3210792
              (I.R.S.
                Employer
              Identification
                No.)220
                West 42ndStreet, 23rdFloor
              New
                York, NY
              (Address
                of Principal Executive Offices)
            
            10036
              (Zip
                Code)




(212)
      340-9100


(Issuer's
      Telephone Number, Including Area Code)




Securities
      registered under Section 12(b) of the Exchange Act: None




Securities
      registered under Section 12(g) of the Exchange Act:




Title
                of Each Class
              
              Common
                Stock, $.001 Par Value
            
            Name
                of Each Exchange on Which Registered
              
              Pink
                Sheets









Check
      whether the issuer is not required to file reports pursuant to Section 13 or
      15(d) of the Exchange Act.


 ̈




Check
      whether the issuer (1) filed all reports required to be filed by Section 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 þ No  ̈












Check
      if
      there is no disclosure of delinquent filers in response to Item 405 of
      Regulation S-B contained in this form, and no disclosure will be contained,
      to
      the best of registrant's knowledge, in definitive proxy or information
      statements incorporated by reference in Part III of this Form 10-KSB or any
      amendment to this Form 10-KSB.   ̈




Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes  ̈ No þ




The
      issuer's revenues for the fiscal year ended December 31, 2006 were $73,419.




The
      aggregate market value of the common stock (23,689,135 shares) held by
      non-affiliates, based on the average of the bid ask prices ($1.42) of the common
      stock as of March 20, 2007 was approximately $33,638,572.




As
      of
      March 20, 2007, the number of shares outstanding of the issuer's common stock
      is
      59,049,385 shares.




Transactional
      Small Business Disclosure Format (Check one): Yes  ̈ No þ










Explanatory
      Note




This
      Form
      10-KSB/A filing amends the date of the report of our independent
      registered public accounting firm, J.H. Cohn LLP, from March 28, 2006 to
      March 28, 2007.










**Report
      of Independent Registered Public Accounting Firm**











The
      Board
      of Directors and Stockholders


Flagship
      Global Health, Inc.




We
      have
      audited the accompanying consolidated balance sheet of Flagship Global Health,
      Inc. and Subsidiary (formerly known as Patients & Physicians, Inc., formerly
      known as Finity Holdings, Inc.) (a development stage company) as of December
      31,
      2006, and the related consolidated statements of operations, stockholders’
equity (deficit) and cash flows for the years ended December 31, 2006 and 2005,
      and for the period from inception (July 9, 2002) to December 31, 2006. These
      consolidated financial statements are the responsibility of the Company's
      management. Our responsibility is to express an opinion on these consolidated
      financial statements based on our audits.





We
      conducted our audits in accordance with the standards of the Public Company
      Accounting Oversight Board (United States). Those standards require that we
      plan
      and perform the audit to obtain reasonable assurance about whether the financial
      statements are free of material misstatement. An audit includes examining,
      on a
      test basis, evidence supporting the amounts and disclosures in the financial
      statements. An audit also includes assessing the accounting principles used
      and
      significant estimates made by management, as well as evaluating the overall
      financial statement presentation. We believe that our audits provide a
      reasonable basis for our opinion.





In
      our
      opinion, the consolidated financial statements referred to above present fairly,
      in all material respects, the consolidated financial position of Flagship Global
      Health, Inc. and Subsidiary (formerly known as Patients & Physicians, Inc.,
      formerly known as Finity Holdings, Inc.) as of December 31, 2006, and their
      consolidated results of operations and cash flows for the years ended December
      31, 2006 and 2005, and for the period from inception (July 9, 2002) to December
      31, 2006, in conformity with accounting principles generally accepted in the
      United States of America.





The
      accompanying consolidated financial statements have been prepared assuming
      that
      the Company will continue as a going concern. As discussed in Note 1 to the
      consolidated financial statements, the Company is in the development stage,
      has
      incurred net losses from inception and has working capital and stockholders’
deficiencies. These matters raise substantial doubt about the Company’s ability
      to continue as a going concern. Management's plans in regard to these matters
      are also described in Note 1. The consolidated financial statements do not
      include any adjustments that might result from the outcome of this
      uncertainty.








Jericho,
      New York


March
      28,
      2007















**SIGNATURES**




In
      accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused
      this report to be signed on its behalf by the undersigned, thereunto duly
      authorized.








**FLAGSHIP
                GLOBAL HEALTH, INC.**By:
            /s/
                Fred F. NazemFred
                F. Nazem, Chief Executive Officer







Date:
      May
      2, 2007




In
      accordance with the Exchange Act, this report has been signed below by the
      following persons on behalf of the Registrant and in the capacities and on
      the
      dates indicated.




Signature
            
            Title
            
            Date/s/
                Fred F. Nazem
            
            Chief
                Executive Officer
            
            May
                2, 2007Fred
                F. Nazem
            
            (Principal
                Executive Officer)/s/
                Philip E. Barak
            
            Chief
                Financial Officer
            
            May
                2, 2007Philip
                E. Barak
            
            (Principal
                Financialand
                Accounting Officer)/s/
                Michael Holland
            
            Director
            
            May
                2, 2007Michael
                Holland/s/
                Richard Howard
            
            Director
            
            May
                2, 2007Richard
                Howard/s/
                Michael Huckabee
            
            Director
            
            May
                2, 2007Michael
                Huckabee/s/
                Barbara McNeil
            
            Director
            
            May
                2, 2007Barbara
                McNeil/s/
                Benjamin Safirstein
            
            Director
            
            May
                2, 2007Benjamin
                Safirstein/s/
                Brian Stafford
            
            Director
            
            May
                2, 2007Brian
                Stafford/s/
                Richard Torykian
            
            Director
            
            May
                2, 2007Richard
                Torykian