UNITED STATES SECURITIES AND EXCHANGE COMMISSIONWashington, D.C.

FORM 10-QSB

(Mark One) 

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE  ACT OF 1934         For the quarterly period ended  September 30, 2007

[  ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT        For the transition period from to 

Commission file number 333-141875

NURSE SOLUTIONS, INC.

| NEVADA
20-5879021
(State or other jurisdiction of incorporation or      organization)
(IRS Employer Identification No.)
439 West Bockman WaySparta, TN 38583(Address of principal executive offices)

(931) 837-5344(Issuer's telephone number) 

(Former name, former address and former fiscal year, ifchanged since last report)

Check whether the issuer (1) filed all reports required to befiled by Section 13 or 15(d) of the Exchange Act during the past 12 months (orfor 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 definedin Rule 12b-2 of the Exchange Act). Yes [ ] No [X]**APPLICABLE ONLY TO CORPORATE ISSUERS**
As of September 30, 2007, the Company had 17,094,000 issuedand outstanding shares of its common stock.

Transitional Small Business Disclosure Format (Check one):Yes  [ ] No  [X]
**PART I -- FINANCIAL INFORMATION**
Item 1. Financial Statements. 
**Nurse Solutions, Inc.

(A Development StageCompany)

Notes to UnauditedFinancial Statements

September 30, 2007

NOTE 1. Organization and Summary of Significant AccountingPolicies**
This summary of significant accounting policies of NurseSolutions, Inc. (a development stage company) (the "Company") is presented toassist in understanding the Company's financial statements. These accountingpolicies conform to accounting principles generally accepted in the UnitedStates of America and have been consistently applied in the preparation of theaccompanying financial statements. The Company has not realized revenues fromits planned principal business purpose and is considered to be in itsdevelopment stage in accordance with SFAS 7, ***"**Accounting and Reportingby Development Stage Enterprises."***Business Activity**
The Company was incorporated in Nevada on November 14, 2006to provide highly qualified registered nurses from around the globe tohealthcare organizations throughout the USA and Canada. The Company has electeda fiscal year end of December 31st.
**Income Taxes**
The Company recognizes the tax effects of transactions in theyear in which such transactions enter into the determination of net income,regardless of when reported for tax purposes. Deferred taxes are normallyprovided in the financial statements under SFAS No. 109 to give effect to theresulting temporary differences which may arise from differences in the bases offixed assets, depreciation methods, allowances, and start-up costs based on theincome taxes expected to be payable in future years. Minimal development stagedeferred tax assets of approximately $13,900 arising as a result of netoperating loss carryforwards have been offset completely by a valuationallowance due to the uncertainty of their utilization in future periods.Operating loss carryforwards generated during the period from November 14, 2006(date of inception) through September 30, 2007 of $39,593 will begin to expirein 2025. 
**Foreign Currency**
Transactions and balances originally denominated in U.S.dollars are presented at their original amounts. Transactions and balances inother currencies are converted into U.S. dollars in accordance with Statement ofFinancial Accounting Standards (SFAS) No. 52,*"Foreign Currency Translation,"*and are included in determining net income or loss.

There were no net gains and losses resulting from foreignexchange transactions that are included in the statements of operations duringthe period presented. 
**Estimates**
Preparation of financial statements in accordance withaccounting principles generally accepted in the United States of Americarequires management to make estimates and assumptions that affect the reportedamounts of assets and liabilities and disclosure of contingent assets andliabilities at the date of the financial statements and the reported amounts ofrevenues and expenses during the reporting period. Actual results could differfrom those estimates. The Company's periodic filings with the Securities andExchange Commission include, where applicable, disclosures of estimates,assumptions, uncertainties and markets that could affect the financialstatements and future operations of the Company.
**Cash and Cash Equivalents**
For the purpose of the statements of cash flows, the Companyconsiders all highly liquid debt instruments purchased with a maturity of threemonths or less to be cash equivalents. The Company had $16,407 and $56,050 incash and cash equivalents at September 30, 2007 and December 31, 2006,respectively.

 
**Nurse Solutions, Inc.

(A Development StageCompany)

Notes to UnauditedFinancial Statements (continued)

September 30, 2007

 

NOTE 1. Organization and Summary of Significant AccountingPolicies (continued)

Revenue Recognition**
The Company's primary revenue stream will be placement feesearned for the placement of qualified nurses into various medical facilities.Revenue will be recognized once the service is performed.
**Recently Issued Accounting Pronouncements**
In February 2007, the FASB issued SFAS No. 159, "*The FairValue Option for Financial Assets and Financial Liabilities - Including anamendment of FASB Statement No. 115.*" The fair value option established bythis statement permits all entities to choose to measure eligible items at fairvalue at specified election dates. A business entity shall report unrealizedgains and losses on items for which the fair value option has been elected inearnings (or another performance indicator if the business entity does notreport earnings) at each subsequent reporting date. This statement is effectiveas of the beginning of an entity's first fiscal year that begins after November15, 2007.

In September 2006, the FASB issued SFAS No. 157,*"FairValue Measurements."*This statement defines fair value, establishes aframework for measuring fair value in generally accepted accounting principles (GAAP),and expands disclosures about fair value measurements. This statement iseffective for financial statements issued for fiscal years beginning afterNovember 15, 2007. 

None of the above new pronouncements has current applicationto the Company, but may be applicable to the Company's future financialreporting.
**NOTE 2. Net Income or (Loss) Per Share of Common Stock**
The Company has adopted Financial Accounting Standards Board("FASB") Statement Number 128, *"Earnings per Share,"* ("EPS") whichrequires presentation of basic and diluted EPS on the face of the statements ofoperations and comprehensive loss for all entities with complex capitalstructures and requires a reconciliation of the numerator and denominator of thebasic EPS computation to the numerator and denominator of the diluted EPScomputation. In the accompanying financial statements, basic earnings (loss) pershare is computed by dividing net income/loss by the weighted average number ofshares of common stock outstanding during the period.

The following table sets forth the computation of basic and diluted earningsper share:

 
    
Nine months ended     September 30, 2007Net    loss    $                         (38,305)         Weighted average common shares outstanding (Basic)                       17,094,000 Options                                         -   Warrants                                         -            Weighted average common shares outstanding (Diluted)                       17,094,000 Net    loss per share (Basic and Diluted)  $                           (0.002)
The Company has no potentially dilutive securities, such asoptions or warrants, currently issued and outstanding.
**Nurse Solutions, Inc.

(A Development StageCompany)

Notes to UnauditedFinancial Statements (continued)

September 30, 2007

NOTE 3.    Stockholders' Equity**
Upon incorporation in November 2006, the Company undertook aprivate offering of 17,050,000 shares of its common stock, with an offeringprice of $0.001 per share for $17,050 in cash. Also in November 2006, theCompany issued 44,000 shares of its common stock with an offering price of $1.00per share for $44,000 in cash. The funds raised from the two offerings totaled$61,050 and will be used to cover further start-up and organizational costs ofthe Company. At September 30, 2007 and December 31, 2006 the Company had17,094,000 shares of common stock issued and outstanding.
**NOTE 4. Prepaid Expenses**
On December 1, 2006, the Company made a $5,000 payment forprofessional fees. As of December 31, 2006, only $1,288 of this amount had beenexpensed, resulting in prepaid expenses of $3,712. During 2007, the Companyexhausted the remaining balance and then made an additional payment of $10,500for professional fees. As of September 30, 2007, $5,450 of this amount had beenexpensed, resulting in prepaid expenses of $5,050. 
**NOTE 5. Going Concern Considerations**
The accompanying financial statements have been prepared inconformity with accounting principles generally accepted in the United States ofAmerica, which contemplate continuation of the Company as a going concern. TheCompany is currently in the development stage and has not generated revenuesfrom its planned business purpose. Realization of the assets of the Company isdependent upon the Company's ability to meet its financial requirements throughequity financing and the success of future operations. These factors, amongothers, raise substantial doubt about the Company's ability to continue as agoing concern. The accompanying financial statements do not include anyadjustments that might result from the outcome of this uncertainty. 

 
******Item 2. Management's Discussion and Analysis or Plan ofOperation.**
The business plan of Nurse Solutions is to establish a market for theplacement of qualified registered nurses from abroad in medical offices andhospitals located within the United States and Canada. The Company will charge afee ranging between $2,500 and $5,000, excluding certain governmental expensesand transportation which will be paid by the prospective client.

The Company's business plan also includes the development of a website whichwill allow prospective clients to learn about the Company and contact NurseSolutions for a presentation outlining a customized solution for its particularstaffing needs.

The Company has not yet begun the development of its website. However, itcurrently has an existing relationship with Sleep Associates Corporation, aprivate Nevada corporation who deals with doctors and hospitals specializing insleep disorders. Nurse Solutions will use this relationship to begin marketingits services.

The funds available to the Company from private offerings were for a total of$61,050 and are adequate for it to cover general and operating expenses and tobegin development of its website and marketing materials. 

The Company does not have day-to-day operations and does not employ full orpart-time staff.  The Company pays fees for services to its attorneys,accountants, and transfer agent.  It retains additional services such astechnology, website design and assistance in procedures necessary to coordinatethe legal, accounting and regulatory filings from its consultants.  A feeis paid for these services. 

The Company will require additional cash, either from financing transactionsor operating activities, to meet our long-term goals. Our long-term goals willbe to develop our website and establish relationships with prospective clients.

Over the next twelve months, the Company intends to complete the following:
-  Hire one employee and set up an  office, telephones, computers, website, marketing materials, and  infrastructure. Set up an overseas placement  company to coordinate complete placement of nurses.Complete all forms, standard  operating procedures, and any additional paperwork and protocol needed to  finalize placement, and create a written placement procedures manual (overseas  placement company to provide).We intend to request Sleep  Associates Corporation salespeople to ask potential customers if they have a  need for qualified nurses. If so, they will pass out the brochures and  register the "needs" of the prospective customer with Nurse Solutions.Nurse Solutions will capitalize on  the upfront marketing provided by Sleep Associates Corporation's salespeople  and they will simply broker the nurses using the overseas placement company to  fulfill the needs of our customers.Commencing in months 4 and 5, we  will hire an additional employee and spend the money necessary to go directly  to the schools that train the nurses overseas so we can by-pass the 50%  placement commission paid to our overseas placement company.
The Company estimates expenses over the next twelve months to complete theabove tasks to be $156,885. The Company is expecting income from nurses placedthrough existing relationships and referrals from Sleep Associates Corporationto be sufficient to pay for expenses.

For the nine months ended September 30, 2007, the Company has paid $11,739 inprofessional fees for legal, accounting fees associated with audited financialstatements and consulting fees for development of the Company.

C**apital and Liquidity**
As of September 30, 2007, we had total current assets of $21,457 and totalliabilities of $0, resulting in working capital of $21,457. 

During the period of inception (November 14, 2006) through September 30,2007, the Company received $61,050 in cash from the sale of its common stock,which it is using on a short-term basis to fund operations until the Company cangenerate profits. It has received $0 from the sale of stock under its SB-2Registration Statement. 

On a long-term basis we do not have sufficient cash to meet our needs and wewill require additional cash, either from financing transactions or operatingactivities, to meet our long-term goals over the next twelve months. If revenuesare not sufficient to pay our expenses, the Company will require additionalfinancing over the next twelve months. There can be no assurance that we will beable to obtain additional financing, either in the form of debt or equity, orthat, if such financing is obtained, it will be sufficient for our needs oravailable to us on reasonable terms. In the event that the Company is unable toobtain financing, the Company will seek joint venture partners to assist indevelopment with its technology and products. The Company has had no discussionswith potential merger candidates, and has no knowledge of potential jointventure partners at this time.  If we are able to obtain additionalfinancing or structure strategic relationships in order to fund existing orfuture projects, existing shareholders will likely experience further dilutionof their percentage ownership of the Company by the issuance of additionalshares to investors under terms not yet negotiated. 

The Company has a net loss and deficit accumulated during this developmentstage of $39,593. 

 Item 3. Controls and Procedures. 

On September 30, 2007, the Company carried out an evaluationof the effectiveness of the Company's disclosure controls and procedures (asdefined by Rule 13-15(e) under the Securities Exchange Act of 1934) under thesupervision and with the participation of its Chief Executive Officer and ChiefFinancial Officer. Based on and as of the date of such evaluation, theaforementioned officers have concluded that the Company's disclosure controlsand procedures were effective.

The Company also maintains a system of internal accountingcontrols that is designed to provide assurance that assets are safeguarded andthat transactions are executed in accordance with management's authorization andproperly recorded. This system is continually reviewed and is augmented bywritten policies and procedures, the careful selection and training of qualifiedpersonnel and an internal audit program to monitor its effectiveness. 

There were no significant changes in the Company's internal controls or inother factors that could significantly affect these controls from December, 31,2006 to September 30, 2007. There were no significant deficiencies or materialweaknesses, and therefore there were no corrective actions taken. It should benoted that any system of controls, however well designed and operated, canprovide only reasonable, and not absolute, assurance that the objectives of thesystem are met. In addition, the design of any control system is based in partupon certain assumptions about the likelihood of future events. Because of theseand other inherent limitations of control systems, there can be no assurancethat any design will succeed in achieving its stated goals under all potentialfuture conditions, regardless of how remote.
**PART II -- OTHER INFORMATION 

Item 6. Exhibits**
Exhibits:
Exhibit No.DocumentLocation3.1Articles of IncorporationPreviously Filed3.2BylawsPreviously Filed31Rule 13a-41(a)/15d-14(a) CertificatesIncluded32Section 1350 CertificationsIncluded** 

SIGNATURES**
In accordance with the requirements of the Exchange Act, theregistrant caused this report to be signed on its behalf by the undersigned,thereunto duly authorized. 
**                                                                                                       NURSE SOLUTIONS, INC.**
October 24, 2007                                                                          ***/s/ Tomasz Zurawek               ***Date                                                                                               TOMASZ ZURAWEK, PRESIDENT

 
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