UNITED STATES SECURITIES AND EXCHANGE COMMISSIONWashington,
D.C.  FORM 10-Q (Mark One) X QUARTERLY
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the
quarterly period ended March 31, 2008  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, if changed
since last report) Indicate by check mark whether the registrant (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 . [ X]  No .  [  ] Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, a non-accelerated
filer, or a smaller reporting company.  See the definitions of large
accelerated filer, accelerated filer and smaller reporting company in rule
12b-2 of the Exchange Act.  Large
accelerated filer [
 ] Accelerated
Filer [  ] Non-accelerated
filer [
 ] (Do not check if a smaller reporting
company) Smaller
reporting company [X]  Indicate by
check mark whether the registrant is a shell company (as defined in Rule 12b-2
of the Exchange
Act).              Yes
 [   ]  No [X]  APPLICABLE ONLY TO CORPORATE ISSUERS As of March 31, 2008, the Company had 17,094,000 issued and
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 STAGE COMPANY)BALANCE SHEETSMarch 31,
2008

December 31, 2007(unaudited)ASSETSCurrent AssetsCash
$
             8,667

$
               11,150Prepaid expenses
-

2,500Total current assets
8,667

13,650Total Assets
$
             8,667

$
               13,650LIABILITIES &
 STOCKHOLDERS' EQUITYTotal Liabilities
$
                      -

$
                         -Stockholders' EquityCapital stock:75,000,000 common shares authorized, $0.001 par
value;17,094,000 common shares issued
and outstanding
17,094

17,094Additional paid-in capital
43,956

43,956Deficit accumulated during the development
stage
(52,383)

(47,400)Total Stockholders' Equity
8,667

13,650Total Liabilities & Stockholders'
Equity
$
               8,667

$
               13,650The accompanying notes are an integral part of
these financial statements.     NURSE SOLUTIONS, INC.(A DEVELOPMENT STAGE COMPANY)STATEMENTS OF OPERATIONSQuarter Ended March 31,

Cumulative Totals from Inception
(November 14, 2006) to March 31,2008

2007

2008(unaudited)REVENUES

$
                          -

$
                         -

$
                               -EXPENSESAdvertising expense
-

-

20,000Audit fees

-

2,500

9,500Professional fees
4,983

3,862

22,809Other general and administrative
-

-

74Total expenses
4,983

6,362

52,383NET LOSS APPLICABLE TO COMMON SHARES
$
                (4,983)

$
               (6,362)

$
                   (52,383)NET LOSS PER BASIC AND DILUTED SHARES
$
                  (0.00)

$
                  (0.00)WEIGHTED AVERAGE NUMBER OFCOMMON SHARES OUTSTANDING

17,094,000

17,094,000The accompanying notes are an integral part of
these financial statements.


NURSE SOLUTIONS, INC.(A DEVELOPMENT STAGE COMPANY)STATEMENT OF STOCKHOLDERS' EQUITYDeficitAccumulatedDuring the

TotalCommon Stock

Additional

Development

Stockholders'Shares

Amount

Paid-in-capital

Stage

EquityBalance on November 14, 2006
(inception)
-

$
             -

$
                 -

$
                -

$
                -Common stock issued at $.001 per sharefor cash - November
14, 2006
17,050,000

17,050

-

-

17,050Common stock issued at $1.00 per sharefor cash - November
20, 2006
44,000

44

43,956

-

44,000Net loss
-

-

-

(1,288)

(1,288)Balance on December 31, 2006
17,094,000

17,094

43,956

(1,288)

59,762Net loss
-

-

-

(46,112)

(46,112)Balance on December 31, 2007
17,094,000

17,094

43,956

(47,400)

13,650Net loss
-

-

-

(4,983)

(4,983)Balance on March 31, 2008 (unaudited)
17,094,000

$
     17,094

$
          43,956

$
      (52,383)

$
          8,667The accompanying notes are an integral part of
these financial statements.


NURSE SOLUTIONS, INC.(A DEVELOPMENT STAGE COMPANY)STATEMENTS OF CASH FLOWS(unaudited)Three Months Ended March
31,

Cumulative totals from Inception
(November 14, 2006) to March 31,2008

2007

2008CASH FLOWS FROM OPERATING ACTIVITIESNet loss


$
            (4,983)

$
         (6,362)

$
                 (52,383)Adjustments to reconcile net loss to net cash used
in operations:Decrease in prepaid expenses
2,500

3,362

-Net cash used in operating activities
(2,483)

(3,000)

(52,383)CASH FLOWS FROM INVESTING ACTIVITIES
-

-

-CASH FLOWS FROM FINANCING ACTIVITIESCommon stock issued for cash
-

-

61,050Proceeds received from notes payable - related
parties


-

100Payments made on notes payable - related
parties
-

-

(100)Net cash provided by financing
activities
-

-

61,050NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS
(2,483)

(3,000)

8,667Cash at beginning of period
11,150

56,050

-Cash at end of period

$
              8,667

$
          53,050

$
                      8,667SUPPLEMENTAL CASH FLOW INFORMATION:Cash paid for interest

$
                     -

$
                   -

$
                            -Cash paid for income taxes
$
                     -

$
                   -

$
                            -SCHEDULE OF NON-CASH INVESTING AND FINANCING
ACTIVITIES:NoneThe accompanying notes are an integral part of
these financial statements.    Nurse
Solutions, Inc. (A Development Stage Company) Notes to Unaudited Financial
Statements March 31, 2008 NOTE 1.
Organization and Summary of Significant Accounting Policies The accompanying
interim unaudited financial statements of Nurse Solutions, Inc. (a development
stage company) (the Company) are condensed and, therefore, do not include all
disclosures normally required by accounting principles generally accepted in the
United States of America. These statements should be read in conjunction with
the Company's most recent annual financial statements for the year ended
December 31, 2007 included in a Form 10-KSB filed with the U.S. Securities and
Exchange Commission (SEC) on March 26, 2008. In the opinion of management, all
adjustments necessary for a fair presentation have been included in the
accompanying interim financial statements and consist of only normal recurring
adjustments. The results of operations presented in the accompanying interim
financial statements for the three months ended March 31, 2008 are not
necessarily indicative of the operating results that may be expected for the
full year ending December 31, 2008. This summary of
significant accounting policies of the Company is presented to assist in
understanding the Company's financial statements. These accounting policies
conform to accounting principles generally accepted in the United States of
America and have been consistently applied in the preparation of the
accompanying financial statements. The Company has not realized revenues from
its planned principal business purpose and is considered to be in its
development stage in accordance with SFAS 7, "Accounting and
Reporting by Development Stage Enterprises." Business Activity The Company was incorporated in Nevada on
November 14, 2006 to provide highly qualified registered nurses from around the
globe to healthcare organizations throughout the USA and Canada. The Company has
elected a fiscal year end of December 31.  Income Taxes The Company recognizes the tax effects of
transactions in the year in which such transactions enter into the determination
of net income, regardless of when reported for tax purposes. Deferred taxes are
normally provided in the financial statements under SFAS No. 109 to give effect
to the resulting temporary differences which may arise from differences in the
bases of fixed assets, depreciation methods, allowances, and start-up costs
based on the income taxes expected to be payable in future years. Minimal
development stage deferred tax assets of approximately $18,400 arising as a
result of net operating loss carryforwards have been offset completely by a
valuation allowance 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 March 31, 2008 of $52,383 will begin to
expire in 2026.   The valuation allowance increased by $1,700 and
$2,200, during the three months ended March 31, 2008 and 2007, respectively.  Foreign Currency Transactions and balances originally
denominated in U.S. dollars are presented at their original amounts.
Transactions and balances in other currencies are converted into U.S. dollars in
accordance with Statement of Financial 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 foreign exchange transactions that are included in the statements
of operations during the periods presented.  Estimates Preparation of financial statements in
accordance with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results could
differ from those estimates. The Company's periodic filings with the Securities
and Exchange Commission include, where applicable, disclosures of estimates,
assumptions, uncertainties and markets that could affect the financial
statements and future operations of the Company.     Nurse
Solutions, Inc. (A Development Stage Company) Notes to Unaudited Financial Statements
(continued) March 31, 2008  NOTE 1. Organization and Summary of
Significant Accounting Policies (continued)  Cash and Cash Equivalents For the purpose of the statements of cash
flows, the Company considers all highly liquid debt instruments purchased with a
maturity of three months or less to be cash equivalents. The Company had $8,667
and $11,150 in cash and cash equivalents at March 31, 2008 and December 31,
2007, respectively.  Revenue Recognition The Company's primary revenue stream will
be placement fees earned for the placement of qualified nurses into various
medical facilities. Revenue will be recognized once the service is performed,
persuasive evidence of an agreement exists, the price is fixed or determinable
and collectibility is reasonably expected.  Recently Issued Accounting
Pronouncements In March 2008, FASB issued Financial
Accounting Standards No. 161, Disclosure about Derivative Instruments and
Hedging Activities - an amendment to FASB Statement No. 133. The use and
complexity of derivative instruments and hedging activities have increased
significantly over the past several years. Constituents have expressed concerns
that the existing disclosure requirements in FASB Statement No. 133, Accounting
for Derivative Instruments and Hedging Activities, do not provide adequate
information about how derivative and hedging activities affect an entity's
financial position, financial performance, and cash flows. Accordingly, this
Statement requires enhanced disclosures about an entity's derivative and hedging
activities and thereby improves the transparency of financial reporting. This
Statement is effective for financial statements issued for fiscal years and
interim periods beginning after November 15, 2008.  In December 2007, the FASB issued SFAS No.
160, Noncontrolling Interests in Consolidated Financial Statementsan
amendment of ARB No. 51.This Statement amends ARB 51 to establish
accounting and reporting standards for the noncontrolling interest in a
subsidiary and for the deconsolidation of a subsidiary. It clarifies that a
noncontrolling interest in a subsidiary is an ownership interest in the
consolidated entity that should be reported as equity in the consolidated
financial statements. This statement is effective as of the
beginning of an entitys first fiscal year that begins after December 15,
2008.  In December 2007, FASB issued a
revision to Financial Accounting Standards No. 141 (revised 2007), Business
Combinations.The objective of this Statement is to improve the
relevance, representational faithfulness, and comparability of the information
that a reporting entity provides in its financial reports about a business
combination and its effects. This Statement applies prospectively to business
combinations for which the acquisition date is on or after the beginning of the
first annual reporting period beginning on or after December 15, 2008.  None of the above new pronouncements has
current application to the Company, but may be applicable to the Companys
future financial reporting.    Nurse
Solutions, Inc. (A Development Stage Company) Notes to Unaudited Financial Statements
(continued) March 31, 2008  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") which requires presentation of basic and diluted EPS on the
face of the statements of operations and comprehensive loss for all entities
with complex capital structures and requires a reconciliation of the numerator
and denominator of the basic EPS computation to the numerator and denominator of
the diluted EPS computation. In the accompanying financial statements, basic
earnings (loss) per share is computed by dividing net income/loss by the
weighted average number of shares of common stock outstanding during the
period.  The following table sets forth the computation of basic
and diluted earnings per share:  Three Months Ended March 31,2008

2007Net loss
$
(4,983)
$
(6,362)Weighted average common shares outstanding
(Basic)

17,094,000

17,094,000Options

-

-Warrants

-

-Weighted average common shares outstanding
(Diluted)

17,094,000

17,094,000Net loss per share (Basic and Diluted)
$
(0.00)
$
(0.00)  The Company has no potentially dilutive
securities, such as options or warrants, currently issued and outstanding.  NOTE 3.    Stockholders'
Equity  Upon incorporation in November 2006, the
Company undertook a private offering of 17,050,000 shares of its common stock,
with an offering price of $0.001 per share for $17,050 in cash. Also in November
2006, the Company issued 44,000 shares of its common stock with an offering
price of $1.00 per 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 of the Company. At March 31, 2008 and December 31, 2007 the
Company had 17,094,000 shares of common stock issued and outstanding.  NOTE 4.  Going Concern
Considerations  The accompanying financial statements have
been prepared in conformity with accounting principles generally accepted in the
United States of America, which contemplate continuation of the Company as a
going concern. The Company is currently in the development stage and has not
generated revenues from its planned business purpose. Realization of the assets
of the Company is dependent upon the Company's ability to meet its financial
requirements through equity financing and the success of future operations.
These factors, among others, raise substantial doubt about the Company's ability
to continue as a going concern. The accompanying financial statements do not
include any adjustments that might result from the outcome of this uncertainty.    Item 2. Managements Discussion and Analysis of Financial
Condition and Results of Operation. The business plan of
Nurse Solutions is to establish a market for the placement of qualified
registered nurses from abroad in medical offices and hospitals located within
the United States and Canada.  The Company will charge a fee ranging
between $2,500 and $5,000, excluding certain governmental expenses and
transportation which will be paid by the prospective client.  The Companys
business plan also includes the development of a website which will allow
prospective clients to learn about the Company and contact Nurse Solutions for a
presentation outlining a customized solution for its particular staffing
needs.  The Company has not
yet begun the development of its website.  However, it currently has an
existing relationship with Sleep Associates Corporation, a private Nevada
corporation who deals with doctors and hospitals specializing in sleep
disorders.  Nurse Solutions will use this relationship to begin marketing
its 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 to
begin development of its website and marketing materials. The
Company does not have day-to-day operations and does not employ full or
part-time staff.  The Company pays fees for services to its attorneys,
accountants, and transfer agent.  It retains additional services such as
technology, website design and assistance in procedures necessary to coordinate
the legal, accounting and regulatory filings from its consultants.  A fee
is paid for these services. The
Company will require additional cash, either from financing transactions or
operating activities, to meet our long-term goals. Our long-term goals will be
to develop our website and establish relationships with prospective clients. Over
the next twelve months, the Company intends to complete the following: 1. Hire
one employee and set up an office, telephones, computers, website, marketing
materials, and infrastructure. 2. Set
up an overseas placement company to coordinate complete placement of nurses. 3. 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). 4. 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. 5. 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.   6. 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 the above
tasks to be $156,885.  The Company is expecting income from nurses placed
through existing relationships and referrals from Sleep Associates Corporation
to be sufficient to pay for expenses. For
the three months ended March 31, 2008, the Company has paid $4,983 in
professional fees for legal, accounting fees associated with audited financial
statements and consulting fees for development of the Company. Capital
and Liquidity As
of March 31, 2008, we had total current assets of $8,667 and total liabilities
of $0, resulting in working capital of $8,667. During
the period of inception (November 14, 2006) through March 31, 2008, 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 can generate profits. It
has received $0 from the sale of stock under its SB-2 Registration Statement. On
a long-term basis we do not have sufficient cash to meet our needs and we will
require additional cash, either from financing transactions or operating
activities, to meet our long-term goals over the next twelve months. If revenues
are not sufficient to pay our expenses, the Company will require additional
financing over the next twelve months. There can be no assurance that we will be
able to obtain additional financing, either in the form of debt or equity, or
that, if such financing is obtained, it will be sufficient for our needs or
available to us on reasonable terms. In the event that the Company is unable to
obtain financing, the Company will seek joint venture partners to assist in
development with its technology and products. The Company has had no discussions
with potential merger candidates, and has no knowledge of potential joint
venture partners at this time.  If we are able to obtain additional
financing or structure strategic relationships in order to fund existing or
future projects, existing stockholders will likely experience further dilution
of their percentage ownership of the Company by the issuance of additional
shares to investors under terms not yet negotiated. The
Company has a net loss and deficit accumulated during this development stage of
$52,383.  Item 4.
Controls and Procedures.  The management of Nurse
Solutions, Inc. is responsible for establishing and maintaining adequate
internal control over financial reporting (as defined in Rule 13a-15(e) and Rule
15d-15(e) under the Exchange Act). Nurse Solutions, Inc.s internal control
system was designed to provide reasonable assurance to the Companys management
and Board of Directors regarding the preparation and fair presentation of
published financial statements in accordance with U.S. generally accepted
accounting principles and reliability of financial reporting. All internal
control systems, no matter how well designed, have inherent limitations.
Therefore, even those   systems determined to be effective can provide only reasonable
assurance with respect to financial statement preparation and presentation.  Management maintains a
comprehensive system of controls intended to ensure that transactions are
executed in accordance with managements authorization, assets are safeguarded,
and financial records are reliable. Management also takes steps to ensure that
information and communication flows are effective, and to monitor performance,
including performance of internal control procedures.  Nurse Solutions,
Inc.s management assessed the effectiveness of the Companys internal control
over financial reporting as of March 31, 2008 based on the criteria set forth by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in
Internal Control-Integrated Framework. Based on this assessment, management
believes that, as of March 31, 2008, the Companys internal control over
financial reporting is effective.  PART II  OTHER INFORMATION  Item 6. Exhibits Exhibits:  Exhibit
No.
Document
Location3.1
Articles of
Incorporation
Previously
Filed3.2
Bylaws
Previously
Filed31
Rule
13a-41(a)/15d-14(a) Certificates
Included32
Section
1350 Certifications
Included      SIGNATURES Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.   NURSE SOLUTIONS, INC.    May
15, 2008 /s/
Tomasz Zurawek Date TOMASZ ZURAWEK, PRESIDENT