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 June 30, 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. (Exact
name of Registrant as specified in its charter)  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(Registrants telephone number, including area
code) (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 August 8, 2008, the Company had 17,094,000 issued and
outstanding shares of its common stock.   PART I  FINANCIAL INFORMATION The accompanying interim
unaudited financial statements of Nurse Solutions, Inc. (a Nevada corporation)
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 21, 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
six months ended June 30, 2008 are not necessarily indicative of the operating
results that may be expected for the full year ending December 31, 2008.     NURSE SOLUTIONS, INC.(A DEVELOPMENT STAGE COMPANY)BALANCE SHEETSJune 30,
2008

December 31, 2007(unaudited)ASSETSCurrent AssetsCash
$
         1,562

$
         11,150Prepaid expenses
-

2,500Total current assets
1,562

13,650Total Assets
$
         1,562

$
         13,650LIABILITIES &
 STOCKHOLDERS' EQUITYCurrent LiabilitiesAccounts
payable
$
          1,200

$
                    -Total Liabilities

1,200

-Stockholders' EquityCapital stock:75,000,000 common shares authorized, $0.001 par
value;17,094,000 common shares issued
and outstanding atJune 30, 2008 and December 31, 2007
17,094

17,094Additional paid-in capital
43,956

43,956Deficit accumulated during the development
stage
(60,688)

(47,400)Total Stockholders' Equity
362

13,650Total Liabilities & Stockholders'
Equity
$
         1,562

$
         13,650The accompanying notes are an integral part of
these financial statements.      NURSE SOLUTIONS, INC.(A DEVELOPMENT STAGE COMPANY)STATEMENTS OF OPERATIONS
(unaudited)Three Months Ended
June 30,

Six Months Ended
June 30,

Cumulative Totals from Inception
(November 14, 2006) to June 30,2008

2007

2008

2007

2008REVENUES
$
              -

$
           -

$
            -

$
            -

$
               -EXPENSESAdvertising expense
-

20,000

-

20,000

20,000Professional fees
8,295

8,235

13,278

14,597

40,604Other general and administrative
10

62

10

62

84Total expenses
8,305

28,297

13,288

34,659

60,688NET LOSS APPLICABLE TO COMMON SHARES
$     (8,305)

$  (28,297)

$  (13,288)

$  (34,659)

$    (60,688)NET LOSS PER BASIC AND DILUTED SHARES
$       (0.00)

$      (0.00)

$      (0.00)

$     (0.00)WEIGHTED AVERAGE NUMBER OFCOMMON SHARES OUTSTANDING
17,094,000

17,094,000

17,094,000

17,094,000The accompanying notes are an integral part of
these financial statements.      NURSE SOLUTIONS(A DEVELOPMENT STAGE COMPANY)STATEMENTS OF CASH FLOWS(unaudited)Six Months Ended
June 30,

Cumulative totals from Inception
(November 14, 2006) to
June 30,2008

2007

2008CASH FLOWS FROM OPERATING ACTIVITIESNet loss


$
          (13,288)

$
          (34,659)

$
           (60,688)Adjustments to reconcile net loss to net cash
provided by(used in) operations:Changes in operating assets and liabilities:Decrease (increase) in prepaid
expenses
2,500

(3,988)

-Increase in accounts
payable
1,200

4,000

1,200Net cash used in operating activities
(9,588)

(34647)

(59,488)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
CASHEQUIVALENTS

(9,588)

(34,647)

1,562Cash at beginning of period
11,150

56,050

-Cash at end of period

$
               1,562

$
            21,403

$
                1,562SUPPLEMENTAL CASH FLOW INFORMATION:Cash paid for interest

$
                      -

$
                      -

$
                        -Cash paid for income taxes
$
                      -

$
                      -

$
                        -SCHEDULE OF NON-CASH INVESTINGAND 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 June 30, 2008 NOTE 1.
Organization and Summary of Significant Accounting Policies This summary of
significant accounting policies of Nurse Solutions, Inc. (a development stage
company) (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 $21,000 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. The valuation allowance increased by approximately $5,000 and $12,000
during the six months ended June 30, 2008 and 2007, respectively.
 Operating loss carryforwards generated during the period from November 14,
2006 (date of inception) through June 30, 2008 of $60,688 will begin to expire
in 2025.  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 period 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.  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 $1,562
and $11,150 in cash and cash equivalents at June 30, 2008 and December 31, 2007,
respectively.    Nurse
Solutions, Inc. (A Development Stage Company) Notes to Unaudited Financial Statements
(continued) June 30, 2008  NOTE 1. Organization and Summary of
Significant Accounting Policies (continued)  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 May 2008, FASB issued Financial
Accounting Standards No. 163, Accounting for Financial Guarantee Insurance
Contracts - an interpretation of FASB Statement No. 60. Diversity exists in
practice in accounting for financial guarantee insurance contracts by insurance
enterprises under FASB Statement No. 60, Accounting and Reporting by Insurance
Enterprises. That diversity results in inconsistencies in the recognition and
measurement of claim liabilities because of differing views about when a loss
has been incurred under FASB Statement No. 5, Accounting for Contingencies. This
Statement requires that an insurance enterprise recognize a claim liability
prior to an event of default (insured event) when there is evidence that credit
deterioration has occurred in an insured financial obligation. This Statement
also clarifies how Statement 60 applies to financial guarantee insurance
contracts, including the recognition and measurement to be used to account for
premium revenue and claim liabilities. Those clarifications will increase
comparability in financial reporting of financial guarantee insurance contracts
by insurance enterprises. This Statement requires expanded disclosures about
financial guarantee insurance contracts. The accounting and disclosure
requirements of the Statement will improve the quality of information provided
to users of financial statements. This Statement is effective for financial
statements issued for fiscal years beginning after December 15, 2008, and all
interim periods within those fiscal years.  In May 2008, FASB issued Financial
Accounting Standards No. 162, The Hierarchy of Generally Accepted Accounting
Principles. This Statement identifies the sources of accounting principles
and the framework for selecting the principles to be used in the preparation of
financial statements of nongovernmental entities that are presented in
conformity with generally accepted accounting principles (GAAP) in the United
States (the GAAP hierarchy). This Statement is effective 60 days following the
SEC's approval of the Public Company Accounting Oversight Board amendments to AU
Section 411, The Meaning of Present Fairly in Conformity With Generally
Accepted Accounting Principles.  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.  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) June 30, 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 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 June 30,


Six
Months Ended June 30,2008


2007


2008


2007Net loss

$
(8,305)

$
(28,297)

$
(13,288)

$
(34,659)Weighted average
commonshares
outstanding (Basic)

17,094,000


17,094,000


17,094,000


17,094,000Options


-


-


-


-Warrants


-


-


-


-Weighted average
commonshares
outstanding (Diluted)

17,094,000


17,094,000


17,094,000


17,094,000Net loss per
share (Basicand
Diluted)
$
(0.00)

$
(0.00)

$
(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 June 30, 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 Operations. The business plan of
Nurse Solutions, Inc. (Nurse Solutions or the Company) 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 their 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 that 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 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 hire directly from the schools that train the nurses overseas and
eliminate 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. During
the six months ended June 30, 2008, the Company incurred $8,305 in expenses,
consisting primarily of $8,295 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 June 30, 2008, we had total current assets of $1,562 and total liabilities of
$1,200, resulting in working capital of $362. During
the period of inception (November 14, 2006) through June 30, 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
did not receive the proceeds 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
$60,688.  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 June 30, 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 June 30, 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.    July
24, 2008 /s/
Tomasz Zurawek Date TOMASZ ZURAWEK, PRESIDENT