**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

**June      30, 2007**

**000-29803**

**EYI      INDUSTRIES, INC. **

| **NEVADA**                                              | **88-0407078**                                   |
|---------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of          | (IRS                Employer Identification No.) |
| incorporation                or organization)           |                                             |
|                                                    |                                             |
| **7865                Edmonds Street**                  |                                             |
| **Burnaby,                BC CANADA**                   | **V3N                1B9**                       |
| (Address                of principal executive offices) | (Zip                Code)                        |
|                                                    |                                             |
| Issuer's                telephone number:               | **(604)                759-5031**                |

**NOT      APPLICABLE**

** **

----

**PART      I - FINANCIAL INFORMATION**

**ITEM      1.            FINANCIAL      STATEMENTS. **

----

| **EYI                INDUSTRIES, INC.**        |   |
|------------------------------------------------|--------|
| **CONSOLIDATED                BALANCE SHEETS** |   |

|                                                                                                          |   | June                30, 2007 |        |  December                31, 2006 |   |
|----------------------------------------------------------------------------------------------------------|--------|------------------------------|-------------|----------------------------------------|--------|
| **ASSETS**                                                                                               |   | (Unaudited)        |        |                              |   |
| CURRENT                ASSETS                                                                            |   |                    |        |
| Cash                                                                                                     |   | $                            | 80,399      |                                   | $      | 901,764 |   |
| Accounts                receivable, net of allowance                                                     |   |                         | 47,424      |                                   |   | 18,425 |   |
| Other                accounts receivables                                                                |   |                         | -           |                                   |   | 67,582 |   |
| Prepaid                expenses                                                                          |   |                         | 64,597      |                                   |   | 181,048 |   |
| Inventory                                                                                                |   |                         | 750,621     |                                   |   | 735,291 |   |
|  TOTAL                CURRENT ASSETS                                                                |   |                         | 943,041     |                                   |   | 1,904,110 |   |
|  OTHER                ASSETS                                                                        |   |                         |        |                                   |   |   |   |
| Property,                plant and equipment, net                                                        |   |                         | 53,799      |                                   |   | 77,452 |   |
| Deposits                                                                                                 |   |                         | 46,794      |                                   |   | 46,432 |   |
|  TOTAL                OTHER ASSETS                                                                  |   |                         | 100,593     |                                   |   | 123,884 |   |
| INTANGIBLE                ASSETS                                                                         |   |                         | 11,715      |                                   |   | 12,829 |   |
|  **TOTAL                ASSETS**                                                                    |   | $                            | 1,055,349   |                                   | $      | 2,040,823 |   |
| **LIABILITIES                AND STOCKHOLDERS' DEFICIT**                                                 |   |                         |        |                                   |   |   |   |
| CURRENT                LIABILITIES                                                                       |   |                         |        |                                   |   |   |   |
| Accounts                payable and accrued liabilities                                                  |   | $                            | 1,552,542   |                                   | $      | 1,427,214 |   |
| Accounts                payable - related parties                                                        |   |                         | 335,937     |                                   |   | 439,256 |   |
| Interest                payable, convertible debt                                                        |   |                         | 442,134     |                                   |   | 252,326 |   |
| Convertible                debt, net of discount                                                         |   |                         | 2,209,080   |                                   |   | 2,456,311 |   |
| Derivative                on convertible debt                                                            |   |                         | 1,030,830   |                                   |   | 1,303,630 |   |
| Notes                payable - related party                                                             |   |                         | 80,000      |                                   |   | 50,000 |   |
|  TOTAL                CURRENT LIABILITIES                                                           |   |                         | 5,650,523   |                                   |   | 5,928,737 |   |
| Net                liabilities from discontinued operations                                              |   |                         | 375,344     |                                   |   | 375,344 |   |
| MINORITY                INTEREST IN SUBSIDIARY                                                           |   |                         | -           |                                   |   | 120,739 |   |
| STOCKHOLDERS'                DEFICIT                                                                     |   |                         |        |                                   |   |   |   |
| Preferred                stock, $0.001 par value; 10,000,000 shares                                      |   |                         |        |                                   |   |   |   |
|  authorized,                no shares issued and outstanding                                        |   |                         | -           |                                   |   | - |   |
| Common                stock, $0.001 par value; 3,000,000,000 shares                                      |   |                         |        |                                   |   |   |   |
|  authorized,                413,594,216 and 345,675,516                shares                issued |   |                         |        |                                   |   |   |   |
|  and                outstanding, respectively                                                       |   |                         | 413,594     |                                   |   | 345,675 |   |
| Additional                paid-in capital                                                                |   |                         | 10,163,254  |                                   |   | 9,536,004 |   |
| Stock                options and warrants                                                                |   |                         | 5,182,098   |                                   |   | 4,382,299 |   |
| Subscription                receivable                                                                   |   |                         | (195,000    | )                                      |   | (195,000 | ) |
| Accumulated                deficit                                                                       |   |                         | (20,534,464 | )                                      |   | (18,452,975 | ) |
|  TOTAL                STOCKHOLDERS' DEFICIT                                                         |   |                         | (4,970,518  | )                                      |   | (4,383,997 | ) |
| **TOTAL                LIABILITIES AND STOCKHOLDERS' DEFICIT**                                           |   | $                            | 1,055,349   |                                   | $      | 2,040,823 |   |

----

| **EYI                INDUSTRIES, INC.**                        |
|----------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF OPERATIONS**  |

|                                                               |   |  Three                Months Ended |        |  Three                Months Ended |   |  Six                Months Ended |   |  Six                Months Ended |        |
|--------------------------------------------------------------------|--------|-----------------------------------------|-------------|-----------------------------------------|--------|---------------------------------------|--------|---------------------------------------|-------------|
|                                                               |   |  June                30, 2007      |        |  June                30, 2006      |   |  June                30, 2007    |   |  June                30, 2006    |        |
|                                                               |   |  (Unaudited)                       |        |  (Unaudited)                       |   |  (Unaudited)                     |   |  (Unaudited)                     |        |
| **REVENUE,                NET OF RETURNS AND ALLOWANCES**          |   | $                                       | 1,274,005   |                                    | $      | 1,009,978                             |   |                                  | 2,455,171   |   | $ | 2,118,737 |   |
| **COST                OF GOODS SOLD**                              |   |                                    | 374,760     |                                    |   | 390,896                               |   |                                  | 737,823     |   |   | 678,848 |   |
| **GROSS                PROFIT BEFORE COMMISSION EXPENSE**          |   |                                    | 899,245     |                                    |   | 619,082                               |   |                                  | 1,717,348   |   |   | 1,439,889 |   |
| **COMMISSION                EXPENSE**                              |   |                                    | 469,159     |                                    |   | 379,274                               |   |                                  | 886,036     |   |   | 764,717 |   |
| **GROSS                PROFIT AFTER COST OF GOODS SOLD AND**       |   |                                    |        |                                    |   |                                  |   |                                  |        |   |   |   |   |
| **COMMISSION                EXPENSE**                              |   |                                    | 430,086     |                                    |   | 239,808                               |   |                                  | 831,312     |   |   | 675,172 |   |
| **OPERATING                EXPENSES**                              |   |                                    |        |                                    |   |                                  |   |                                  |        |   |   |   |   |
| Consulting                fees                                     |   |                                    | 203,224     |                                    |   | 224,363                               |   |                                  | 401,798     |   |   | 484,099 |   |
| Legal                and professional fees                         |   |                                    | 42,361      |                                    |   | 86,760                                |   |                                  | 68,149      |   |   | 161,242 |   |
| Customer                service                                    |   |                                    | 49,912      |                                    |   | 66,587                                |   |                                  | 80,735      |   |   | 107,003 |   |
| Finance                and administration                          |   |                                    | 289,707     |                                    |   | 146,567                               |   |                                  | 459,072     |   |   | 428,694 |   |
| Sales                and marketing                                 |   |                                    | 24,728      |                                    |   | 133,668                               |   |                                  | 49,866      |   |   | 212,292 |   |
| Telecommunications                                                 |   |                                    | 43,195      |                                    |   | 34,365                                |   |                                  | 87,621      |   |   | 65,025 |   |
| Wages                and benefits                                  |   |                                    | 348,653     |                                    |   | 321,822                               |   |                                  | 1,619,573   |   |   | 599,393 |   |
| Warehouse                expense                                   |   |                                    | 45,959      |                                    |   | 67,775                                |   |                                  | 117,251     |   |   | 130,673 |   |
| TOTAL                OPERATING EXPENSES                            |   |                                    | 1,047,739   |                                    |   | 1,081,996                             |   |                                  | 2,884,065   |   |   | 2,188,421 |   |
| **LOSS                FROM OPERATIONS**                            |   |                                    | (617,653    | )                                       |   | (842,188                              | )      |                                  | (2,052,753  | ) |   | (1,513,249 | ) |
| **OTHER                INCOME (EXPENSES)**                         |   |                                    |        |                                    |   |                                  |   |                                  |        |   |   |   |   |
| Interest                and other income                           |   |                                    | 125         |                                    |   | 112                                   |   |                                  | 326         |   |   | 243 |   |
| Interest                expense                                    |   |                                    | (103,455    | )                                       |   | (47,588                               | )      |                                  | (202,235    | ) |   | (56,734 | ) |
| Financing                fees                                      |   |                                    | (189,771    | )                                       |   | (89,002                               | )      |                                  | (426,783    | ) |   | (306,937 | ) |
| Gain/(Loss)                on derivatives                          |   |                                    | 403,150     |                                    |   | (1,295,508                            | )      |                                  | 565,885     |   |   | (1,295,508 | ) |
| Foreign                currency gain (discount)                    |   |                                    | 28,313      |                                    |   | 11,663                                |   |                                  | 34,071      |   |   | 16,332 |   |
| TOTAL                OTHER INCOME (EXPENSES)                       |   |                                    | 138,362     |                                    |   | (1,420,323                            | )      |                                  | (28,736     | ) |   | (1,642,604 | ) |
| **NET                LOSS BEFORE TAXES**                           |   |                                    | (479,291    | )                                       |   | (2,262,511                            | )      |                                  | (2,081,489  | ) |   | (3,155,853 | ) |
| **PROVISION                FOR INCOME TAXES**                      |   |                                    | -           |                                    |   | -                                     |   |                                  | -           |   |   | - |   |
| **NET                LOSS BEFORE ALLOCATION TO MINORITY INTEREST** |   |                                    | (479,291    | )                                       |   | (2,262,511                            | )      |                                  | (2,081,489  | ) |   | (3,155,853 | ) |
| **ALLOCATION                OF LOSS TO MINORITY INTEREST**         |   |                                    | -           |                                    |   | 44,119                                |   |                                  | -           |   |   | 61,539 |   |
| **ALLOCATION                OF LOSS TO DISCONTINUED OPERATIONS**   |   |                                    | -           |                                    |   | -                                     |   |                                  | -           |   |   | - |   |
| **NET                LOSS**                                        |   | $                                       | (479,291    | )                                       | $      | (2,218,392                            | )      |                                  | (2,081,489  | ) | $ | (3,094,314 | ) |
| **BASIC                AND DILUTED**                               |   |                                    |        |                                    |   |                                  |   |                                  |        |   |   |   |   |
| **NET                LOSS PER COMMON SHARE**                       |   | $                                       | nil         |                                    | $      | (0.01                                 | )      | $                                     | (0.01       | ) | $ | (0.01 | ) |
| **WEIGHTED                AVERAGE NUMBER OF**                      |   |                                    |        |                                    |   |                                  |   |                                  |        |   |   |   |   |
| **COMMON                STOCK SHARES OUTSTANDING**                 |   |                                    |        |                                    |   |                                  |   |                                  |        |   |   |   |   |
| **FOR                BASIC AND DILUTED CALCULATION**               |   |                                    | 406,826,788 |                                    |   | 261,271,926                           |   |                                  | 406,826,788 |   |   | 261,271,926 |   |

The      accompanying condensed notes are an integral part of these financial      statements.

----

| **EYI                INDUSTRIES, INC.**                                           |
|-----------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENT OF STOCKHOLDERS'                DEFICIT** |

|                                                                                                                                 |   | **Common                Stock** |        | **Additional** |   |        |   |             |       |         |   |         |   |
|--------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|-------------|----------------|--------|-------------|--------|------------------|------------|--------------|--------|--------------|--------|
|                                                                                                                                 |   | **Number                of**    |        |           |   | **Paid-in** |   | **Subscription** |       | **Option/**  |   | **Retained** |   |   |   |
|                                                                                                                                 |   | **Shares**                      |        | **Amount**     |   | **Capital** |   | **Receivable**   |       | **Warrants** |   | **Earnings** |   | **Total** |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |
| Balance,                December 31, 2005                                                                                            |   |                            | 217,600,875 |           | $      | 217,600     |   | $                | 6,155,518  |         | $      | (195,000     | )      | $ | 2,698,984 |   | $ | (11,347,215 | ) | $ | (2,470,113 | ) |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Vested                  stock options issued for consulting at an average price of $0.20                  per                  share |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 3,750 |   |   | - |   |   | 3,750 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued to Cornell in exchange for $1,084,565 pursuant to                  SEDA                                |   |                            | 42,941,686  |           |   | 42,942      |   |             | 1,041,623  |         |   | -            |   |   | - |   |   | - |   |   | 1,084,565 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Shares                returned to treasury                                                                                           |   |                            | (268,639    | )              |   | (269        | )      |             | 269        |         |   | -            |   |   | - |   |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Beneficial                conversion of convertible debt                                                                             |   |                            | -           |           |   | -           |   |             | 200,207    |         |   | -            |   |   | - |   |   | - |   |   | 200,207 |   |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Warrants                  issued to Cornell Capital for financing services                                                           |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 3,148,413 |   |   | - |   |   | 3,148,413 |   |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Vested                  stock options issued for consulting at $0.10 per                  share                                      |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 5,000 |   |   | - |   |   | 5,000 |   |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Vested                  stock options issued to employees at $0.02 per share                                                         |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 1,400 |   |   | - |   |   | 1,400 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                consultant stock options                                                                                      |   |                            | -           |           |   | -           |   |             | 961,300    |         |   | -            |   |   | (961,300 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                employee stock options                                                                                        |   |                            | -           |           |   | -           |   |             | 311,717    |         |   | -            |   |   | (311,717 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Vested                  stock options issued to employees at $0.06 per share                                                         |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 40 |   |   | - |   |   | 40 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                consultant stock options                                                                                      |   |                            | -           |           |   | -           |   |             | 38,500     |         |   | -            |   |   | (38,500 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                employee stock options                                                                                        |   |                            | -           |           |   | -           |   |             | 99,988     |         |   | -            |   |   | (99,988 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Beneficial                conversion of convertible debt                                                                             |   |                            | -           |           |   | -           |   |             | 67,604     |         |   | -            |   |   | - |   |   | - |   |   | 67,604 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                issued to Cornell to retire portion of debenture                                                                |   |                            | 34,095,618  |           |   | 34,096      |   |             | 182,140    |         |   | -            |   |   | - |   |   | - |   |   | 216,236 |   |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued to Certain Wealth to retire portion of                  debenture                                      |   |                            | 22,430,351  |           |   | 22,430      |   |             | 104,195    |         |   | -            |   |   | - |   |   | - |   |   | 126,625 |   |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued to TAIB Bank to retire portion of debenture                                                            |   |                            | 28,058,371  |           |   | 28,058      |   |             | 130,403    |         |   | -            |   |   | - |   |   | - |   |   | 158,461 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Vested                  stock options issued to employees at $0.06 per share                                                         |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 1,415 |   |   | - |   |   | 1,415 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Warrants                  issued to a consulting firm for services services                                                          |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 862 |   |   | - |   |   | 862 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Warrants                  issued to a manufacturer for services services                                                             |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 1,440 |   |   | - |   |   | 1,440 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                consultant stock options                                                                                      |   |                            | -           |           |   | -           |   |             | 30,000     |         |   | -            |   |   | (30,000 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                employee stock options                                                                                        |   |                            | -           |           |   | -           |   |             | 37,500     |         |   | -            |   |   | (37,500 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Beneficial                conversion of convertible debt                                                                             |   |                            | -           |           |   | -           |   |             | 170,669    |         |   | -            |   |   | - |   |   | - |   |   | 170,669 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Restricted                shares issued to a consultant at $0.006                                                                    |   |                            | 500,000     |           |   | 500         |   |             | 2,500      |         |   | -            |   |   | - |   |   | - |   |   | 3,000 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Restricted                shares issued to a consultant at $0.0069                                                                   |   |                            | 317,254     |           |   | 317         |   |             | 1,872      |         |   | -            |   |   | - |   |   | - |   |   | 2,189 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Net                loss for year ended December 31, 2006                                                                             |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | - |   |   | (7,105,759 | ) |   | (7,105,759 | ) |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Balance,                December 31, 2006                                                                                            |   |                            | 345,675,516 |           | $      | 345,675     |   | $                | 9,536,004  |         | $      | (195,000     | )      | $ | 4,382,299 |   | $ | (18,452,975 | ) | $ | (4,383,997 | ) |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                employee stock options                                                                                        |   |                            | -           |           |   | -           |   |             | 180,000    |         |   | -            |   |   | (180,000 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                issued to Cornell to retire portion of debenture                                                                |   |                            | 15,908,008  |           |   | 15,908      |   |             | 54,092     |         |   | -            |   |   | - |   |   | - |   |   | 70,000 |   |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued to Certain Wealth to retire portion of                  debenture                                      |   |                            | 7,063,155   |           |   | 7,063       |   |             | 24,017     |         |   | -            |   |   | - |   |   | - |   |   | 31,080 |   |
|                                                                                                                                      |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued to TAIB Bank to retire portion of debenture                                                            |   |                            | 8,844,852   |           |   | 8,845       |   |             | 30,075     |         |   | -            |   |   | - |   |   | - |   |   | 38,920 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Vested                  stock options issued to employees at $0.06 per share                                                         |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 25 |   |   | - |   |   | 25 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Vested                  stock options issued to employees at $0.0052 per                  share                                      |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | 999,800 |   |   | - |   |   | 999,800 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Beneficial                conversion of convertible debt                                                                             |   |                            | -           |           |   | -           |   |             | 46,924     |         |   | -            |   |   | - |   |   | - |   |   | 46,924 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                issued in exchange for shares in subsidiary                                                                     |   |                            | 1,999,323   |           |   | 2,000       |   |             | 118,739    |         |   | -            |   |   | - |   |   | - |   |   | 120,738 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                consultant stock options                                                                                      |   |                            | -           |           |   | -           |   |             | 20,000     |         |   | -            |   |   | (20,000 | ) |   | - |   |   | - |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Expired                employee stock options                                                                                        |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | (25 | ) |   | - |   |   | (25 | ) |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Beneficial                conversion of convertible debt                                                                             |   |                            | -           |           |   | -           |   |             | 49,044     |         |   | -            |   |   | - |   |   | - |   |   | 49,044 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                issued to Cornell to retire portion of debenture                                                                |   |                            | 13,873,170  |           |   | 13,873      |   |             | 44,027     |         |   | -            |   |   | - |   |   | - |   |   | 57,900 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued to Certain Wealth to retire portion of                  debenture                                      |   |                            | 6,159,686   |           |   | 6,160       |   |             | 19,548     |         |   | -            |   |   | - |   |   | - |   |   | 25,708 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued to TAIB Bank to retire portion of debenture                                                            |   |                            | 14,070,506  |           |   | 14,071      |   |             | 36,243     |         |   | -            |   |   | - |   |   | - |   |   | 50,314 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Cornell                conversion adjustment                                                                                         |   |                            | -           |           |   | -           |   |             | 4,540      |         |   | -            |   |   | - |   |   | - |   |   | 4,540 |   |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Net                  loss for three months ended June 30, 2007                  (Unaudited)                                          |   |                            | -           |           |   | -           |   |             | -          |         |   | -            |   |   | - |   |   | (2,081,489 | ) |   | (2,081,489 | ) |
|                                                                                                                                 |   |                            |        |           |   |        |   |             |       |         |   |         |   |   |   |   |   |   |   |   |   |   |
| Balance,                June 30, 2007 (Unaudited)                                                                                    |   |                            | 413,594,216 |           | $      | 413,594     |   | $                | 10,163,254 |         | $      | (195,000     | )      | $ | 5,182,098 |   | $ | (20,534,464 | ) | $ | (4,970,518 | ) |

----

|  **EYI                INDUSTRIES, INC.**                           |
|-------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF CASH                FLOWS** |

|                                                                                             |   |  Six                Months Ended |       |  Six                Months Ended |   |
|--------------------------------------------------------------------------------------------------|--------|---------------------------------------|------------|---------------------------------------|--------|
|                                                                                             |   |  June                30, 2007    |       |  June                30, 2006    |   |
|                                                                                             |   |  (Unaudited)                     |       |  (Unaudited)                     |   |
| **CASH                FLOWS PROVIDED (USED) BY OPERATING ACTIVITIES**                            |   |                             |       |                             |   |
| Net                loss                                                                          |   | $                                     | (2,081,489 | )                                     | $      | (3,094,314 | ) |
| Loss                allocated to minority interest                                               |   |                                  | -          |                                  |   | 61,539 |   |
|                                                                                             |   |                                  | (2,081,489 | )                                     |   | (3,155,853 | ) |
| Adjustments                to reconcile net loss                                                 |   |                                  |            |                                  |   |  |   |
| to                net cash used by operating activities:                                         |   |                                  |            |                                  |   |  |   |
| Depreciation                and amortization                                                     |   |                                  | 26,111     |                                  |   | 9,918 |   |
| Stock                and warrants issued for employee compensation and                consulting |   |                                  | 999,800    |                                  |   | 10,150 |   |
| Loss                (gain) on valuation of derivative                                            |   |                                  | (565,885   | )                                     |   | 1,295,508 |   |
| Beneficial                conversion of convertible debt                                         |   |                                  | 95,969     |                                  |   | 200,207 |   |
| Discount                recognized on convertible debt                                           |   |                                  | 324,314    |                                  |   | 50,002 |   |
| Decrease                (increase) in:                                                           |   |                                  |       |                                  |   |   |   |
| Related                party receivables                                                         |   |                                  | (28,999    | )                                     |   | (120 | ) |
| Accounts                receivable                                                               |   |                                  | 67,582     |                                  |   | (5,603 | ) |
| Prepaid                expenses                                                                  |   |                                  | 116,451    |                                  |   | (62,578 | ) |
| Inventory                                                                                        |   |                                  | (15,330    | )                                     |   | (132,184 | ) |
| Deposits                                                                                         |   |                                  | (361       | )                                     |   | 816 |   |
| Increase                (decrease) in:                                                           |   |                                  |            |                                  |   |  |   |
| Accounts                payable and accrued liabilities                                          |   |                                  | 125,328    |                                  |   | (435,879 | ) |
| Accounts                payable - related parties                                                |   |                                  | (103,319   | )                                     |   | 184,682 |   |
| Notes                payable related party                                                       |   |                                  | 30,000     |                                  |   | (50,000 | ) |
| Interest                payable, convertible debt                                                |   |                                  | 189,808    |                                  |   | 41,096 |   |
| Net                cash used by operating activities                                             |   |                                  | (820,020   | )                                     |   | (2,049,838 | ) |
| **CASH                FLOWS PROVIDED (USED) BY INVESTING ACTIVITIES**                            |   |                                  |            |                                  |   |  |   |
| Decrease                (increase) in property, plant, and equipment                             |   |                                  | (1,345     | )                                     |   | (24,012 | ) |
| Net                cash used by investing activities                                             |   |                                  | (1,345     | )                                     |   | (24,012 | ) |
| **CASH                FLOWS PROVIDED (USED) BY FINANCING ACTIVITIES**                            |   |                                  |            |                                  |   |  |   |
| Proceeds                from Cornell SEDA                                                        |   |                                  | -          |                                  |   | 1,084,565 |   |
| Net                proceeds from convertible debt                                                |   |                                  | -          |                                  |   | 4,030,000 |   |
| Net                cash provided by financing activities                                         |   |                                  | -          |                                  |   | 5,114,565 |   |
| Net                increase in cash and cash equivalents                                         |   |                                  | (821,365   | )                                     |   | 3,040,715 |   |
| **CASH                - Beginning of Year**                                                      |   |                                  | 901,764    |                                  |   | 25,639 |   |
| **CASH                - End of Period**                                                          |   | $                                     | 80,399     |                                  | $      | 3,066,354 |   |
| **SUPPLEMENTAL                CASH FLOW DISCLOSURES:**                                           |   |                                  |            |                                  |   |  |   |
| Interest                expense paid                                                             |   | $                                     | 202,236    |                                  | $      | 56,756 |   |
| Income                taxes paid                                                                 |   | $                                     | -          |                                  | $      | - |   |

----

**NOTE      1 - DESCRIPTION OF BUSINESS**

**NOTE      2 - SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES**

----

----

**NOTE      3 - CONVERTIBLE DEBT**

**NOTE      4 - DERIVATIVES**

----

**NOTE      5 - ACCOUNTS RECEIVABLE AND CREDIT RISK**

**NOTE      6 - PROPERTY AND EQUIPMENT**

**NOTE      7 - INTANGIBLE ASSETS**

**NOTE      8 - CAPITAL STOCK **

**NOTE      9 - COMMON STOCK OPTIONS AND WARRANTS**

----

| The                following table summarizes stock option activity for the six months                ended                June 30, 2007 and                for the year ended December 31, 2006: |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                   |
|                                                                                                                                                                                              |
|                                                                                                                                                                                              |   | Six                Months Ended |   | 12                Months Ended |   |
|                                                                                                                                                                                              |   | June                30, 2007 |   | December                31, 2006 |   |
|                                                                                                                                                                                              |   | Shares |   | Weighted-Average                Exercise Price |   | Shares |   | Weighted-Average                Exercise Price |   |
| Outstanding                at beginning of period                                                                                                                                                 |   |   | 5,265,000 |   | $ | 0.0900 |   |   | 16,252,390 |   | $ | 0.1400 |   |
| Options                granted                                                                                                                                                                    |   |   | 236,255,000 |   | $ | 0.0052 |   |   | 25,000 |   | $ | 0.0600 |   |
| Options                exercised                                                                                                                                                                  |   |   |  |   | $ | - |   |   |  |   | $ | - |   |
| Options                canceled/expired                                                                                                                                                           |   |   | 8,105,000 |   | $ | 0.0053 |   |   | 11,012,390 |   | $ | 0.1700 |   |
| Outstanding                at end of period                                                                                                                                                       |   |   | 233,415,000 |   | $ | 0.0062 |   |   | 5,265,000 |   | $ | 0.0900 |   |
| Exercisable                at end of period                                                                                                                                                       |   |   | 201,265,000 |   | $ | 0.0052 |   |   | 5,265,000 |   | $ | 0.0900 |   |
|                                                                                                                                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted-average                  fair value of options granted during the period                                                                                                                 |   |   |  |   | $ | 0.0050 |   |   |  |   | $ | 0.0600 |   |

|                                    |   | Stock                Options Outstanding |        | Stock                Options Exercisable       |   |
|-----------------------------------------|--------|------------------------------------------|-------------|------------------------------------------------|--------|
| Range                of Exercise Prices |   | Shares                Outstanding        |        | Weighted-Average                Remaining Life |   | Weighted-Average                Exercise Price |   | Shares                Exercisable |   | Weighted-Average                Remaining Life |   | Weighted-Average                Exercise Price |   |
|                                    |   |                                     |        |                                           |   |   |   |   |   |   |   |   |   |
| $0.001                - $0.010          |   |                                     | 232,150,000 |                                           |   | 4.59 |   |   | 0.0052 |   |   | 200,000,000 |   |   | 4.59 |   |   | 0.0052 |   |
|                                    |   |                                     |        |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| $0.011                - $0.22           |   |                                     | 1,265,000   |                                           |   | 1.68 |   |   | 0.1947 |   |   | 1,265,000 |   |   | 1.68 |   |   | 0.1947 |   |

----

**Warrants**

|                                       |   | Number                of Warrants |        | Weighted                Average Remaining Life |   | Average                Exercise Price |   |
|--------------------------------------------|--------|-----------------------------------|-------------|------------------------------------------------|--------|---------------------------------------|--------|
| Outstanding                and exercisable |   |                              | 131,006,548 |                                           |   | 3.816                                 |   | $ | 0.09 |   |

**NOTE      10 - COMMITMENTS AND CONTINGENCIES**

| Year                ended December 31, |   | Minimum                Amount |    |
|----------------------------------------|--------|-------------------------------|---------|
| 2007                                   |   | $                             | 163,285 |   |
| 2008                                   |   |                          | 141,841 |   |
| 2009                                   |   |                          | 147,013 |   |
| 2010                                   |   |                          | 152,186 |   |
| 2011                                   |   |                          | 157,358 |   |

----

** **

*** ***

**NOTE      11 - DISCONTINUED OPERATIONS**

**NOTE      12 - RELATED PARTY NOTE PAYABLE**

**NOTE      13 - CONCENTRATIONS**

----

**NOTE      14 - RELATED PARTY TRANSACTIONS**

**NOTE      15 - SUBSEQUENT EVENTS**

**ITEM      2.           MANAGEMENT'S      DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.**

**FORWARD      LOOKING STATEMENTS**

**OVERVIEW**

The      IBAs      in our network are encouraged to recruit interested people to become new      distributors of our products. New IBAs are placed beneath the recruiting IBA      in      the “network” and are referred to as being in that IBA’s “down-line”organization. Our marketing plan is designed to provide incentives for IBAs      to      build, maintain and motivate an organization of recruited distributors in their      down-line organization to maximize their earning potential. IBAs generate income      by purchasing our products at wholesale prices and reselling them at retail      prices. IBAs also earn commissions on product purchases generated by their      down-line organization. Qualified IBAs may also earn additional commissions      under the Management Matching Bonus (“MMB”) program. 

----

**Recent      Corporate Developments**

|   | · | On                July 20, 2007, our wholly owned subsidiary, Essentially Yours Industries                (International) Limited ("EYI INT") entered into an agreement with                Mach 3                Manufacturing, LLC for the sale of the fuel additive product MACH                3 SEFS                HD for use with heavy duty diesel internal combustion engines, turbines,                locomotives, open combustion furnaces, boilers, power generating                and                marine diesel engines. The agreement is for a term of three years.                On                August 10, 2007 the agreement was amended to include the distribution                rights in an additional 19 countries. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | On                June 26, 2007 we received correspondence from Nutri Diem                Inc. ("NDI") with respect to our distribution and license agreement's                with NDI. Effective June 1, 2007 our agreement's are no longer exclusive                however, we are still permitted to sell and market their products. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | On                June 19, 2007, our wholly owned subsidiary, Essentially Yours Industries                (Hong Kong) Limited ("EYI HK") received an initial USD$700,000 purchase                order for 100,000 code blue filtration filters from Guangzhou Zhongdian                Enterprises (Group) Co. Ltd. and China Electronics Import and Export                South                China Corporation ("CEIEC"). The purchase order is conditional upon                CEIEC                receiving final registration and approval from the Chinese Government.                Upon receipt of the final registration and approval and payment for                the                purchase order, arrangements will be made to process the order. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | On                May 1, 2007, the Company entered into consulting agreements with                Flaming                Gorge, Inc. a company controlled by Mr. Jay Sargeant and Global Mutual                Benefit Network, Inc., a company controlled by Mr. Dori O'Neill to                provide                consulting services to the Company for a period of five years effective                May 1, 2007. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | On                April 30, 2007, we received letters from Flaming Gorge, Inc., a company                controlled by Mr. Jay Sargeant and O'Neill Enterprises, Inc., a company                controlled by Mr. Dori O'Neill, requesting the termination of their                respective consulting agreements with the Company and requesting                waiver of                the one year notice requirement. The Company agreed to the termination                effective April 30, 2007. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | On                April 14, 2007, the Company entered into a promissory note for a                loan in                the amount of $10,488 CDN and $15,000 US to an employee of the Company. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Growth      Strategy**

*Leadership      Training and Support.  *

|   | a) | We                host up to 6 live training calls per week to teach business building                techniques and to provide essential product information |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b) | We                provide a comprehensive business and product training manual(“Success                Planner”) to each new IBA. An electronic version of the Success Planner is                available to all our IBAs through our on-line                platform. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c) | We                provide a 24/7 online training community in which our IBAs can ask                questions about products, training, and business growth. |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d) | Live                training calls are taped and then posted on-line |
|--------|----|----------------------------------------------------------------------|

|   | e) | We                promote consignment centers to both act as a fulfillment center for                product orders but also to serve as a training location for local                IBAs |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | f) | Our                management team provides specialized training to our team leaders                through                one-on-one calls or conference                calls |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | g) | We                assist with the coordination of regional training events and periodically                send members of our management team as guest                speakers. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | h) | Our                customer service department offers one-on-one assistance to our                IBAs |
|--------|----|--------------------------------------------------------------------------------------------------------|

*New      Product Introduction*

|   | · | *Ultimate                ME2*                -                In October 2006, EYI signed a definitive agreement with Mach 3. Through                this agreement, Mach 3 has granted EYI the right to market the fuel                enhancement product Ultimate ME2 (“ME2”). ME2 is a non-polluting fuel                performance additive product that enhances and creates efficient                combustion that cools the engine of vehicles. Test results indicate                that                automobiles using ME2 will create fewer emissions for the environment,                their engines will run smoother and will consume less fuel. In October                2006, EYI placed its first purchase order of the ME2 product and                received                delivery at the end of December. For the six month period ending                June 30,                2007, this product represented approximately 22% of our overall sales. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | *Mach                3 SEFS HD*                -                On July 20, 2007, our wholly owned subsidiary, Essentially Yours                Industries (International) Limited entered into an agreement with                Mach 3                Manufacturing, LLC for the sale of the fuel additive product MACH                3 SEFS                HD for use with heavy duty diesel internal combustion engines, turbines,                locomotives, open combustion furnaces, boilers, power generating                and                marine diesel engines. This agreement was amended on August 10, 2007                to                include an additional 19 countries. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*International      Expansion*
*.      *
* *

*Distributor      Commission Pay Plan Enhancement*

----

**RESULTS      OF OPERATIONS**

| **Summary                of Quarterly Results**                      |   |                                  |      |                                |   |         |   |          |     |          |   |         |   |   |
|----------------------------------------------------------------------|--------|---------------------------------------|-----------|-------------------------------------|--------|--------------|--------|---------------|----------|---------------|--------|--------------|--------|--------|
|                                                                 |   | **Three                months ended** |      | **Six                months ended** |   |
|                                                                 |   | **30-Jun-07**                         |      | **30-Jun-06**                       |   | **Variance** |   | **30-Jun-07** |     | **30-Jun-06** |   | **Variance** |   |
|                                                                 |   |                                  |      |                                |   |         |   |          |     |          |   |         |   |   |   |   |   |
| Revenue                                                              |   | $                                     | 1,274,005 |                                | $      | 1,009,978    |   | $             | 264,027  |          |   | 26           | %      | $      | 2,455,171 |   | $ | 2,118,737 |   | $ | 336,434 |   |   | 16 | % |
| Cost                of goods sold                                    |   | $                                     | 374,760   |                                | $      | 390,896      |   |          | ($16,136 | )             |   | -4           | %      | $      | 737,823 |   | $ | 678,848 |   | $ | 58,975 |   |   | 9 | % |
| Gross                profit before commissions expense               |   | $                                     | 899,245   |                                | $      | 619,082      |   | $             | 280,163  |          |   | 45           | %      | $      | 1,717,348 |   | $ | 1,439,889 |   | $ | 277,459 |   |   | 19 | % |
|                                                                 |   |                                  |      |                                |   |         |   |          |     |          |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Commission                expense                                    |   | $                                     | 469,159   |                                | $      | 379,274      |   | $             | 89,885   |          |   | 24           | %      | $      | 886,036 |   | $ | 764,717 |   | $ | 121,319 |   |   | 16 | % |
| Gross                profit after cost of goods sold and commissions |   | $                                     | 430,086   |                                | $      | 239,808      |   | $             | 190,278  |          |   | 79           | %      | $      | 831,312 |   | $ | 675,172 |   | $ | 156,140 |   |   | 23 | % |
|                                                                 |   |                                  |      |                                |   |         |   |          |     |          |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating                expenses                                    |   | $                                     | 1,047,739 |                                | $      | 1,081,996    |   |          | ($34,257 | )             |   | -3           | %      | $      | 2,884,065 |   | $ | 2,188,421 |   | $ | 692,644 |   |   | 32 | % |
| Operating                loss                                        |   |                                  | ($617,653 | )                                   |   | ($842,188    | )      | $             | 224,535  |          |   | -27          | %      |   | ($2,052,753 | ) |   | ($1,513,249 | ) |   | ($539,504 | ) |   | 36 | % |

**Revenues**

**Gross      Profit**

**Revenue      by Segments**

| **Revenue                by Segments** |   |                                  |      |                                |   |         |   |          |     |          |   |         |   |   |      |   |   |
|----------------------------------------|--------|---------------------------------------|-----------|-------------------------------------|--------|--------------|--------|---------------|----------|---------------|--------|--------------|--------|--------|-----------|--------|--------|
|                                   |   | **Three                months ended** |      | **Six                months ended** |   |
|                                   |   | **30-Jun-07**                         |      | **30-Jun-06**                       |   | **Variance** |   | **30-Jun-07** |     | **30-Jun-06** |   | **Variance** |   |
|                                   |   |                                  |      |                                |   |         |   |          |     |          |   |         |   |   |      |   |   |
| Administration                fees     |   | $                                     | 66,415    |                                | $      | 38,971       |   | $             | 27,444   |          |   | 70           | %      | $      | 133,022   |   | $      | 78,961 |   | $ | 54,061 |   |   | 68 | % |
| Binary                Sales            |   | $                                     | 930,688   |                                | $      | 714,586      |   | $             | 216,102  |          |   | 30           | %      | $      | 1,766,444 |   | $      | 1,476,781 |   | $ | 289,663 |   |   | 20 | % |
| Direct                sales            |   | $                                     | 183,578   |                                | $      | 155,705      |   | $             | 27,873   |          |   | 18           | %      | $      | 355,669   |   | $      | 357,382 |   |   | ($1,713 | ) |   | 0 | % |
| Affiliate                sales         |   | $                                     | 87,651    |                                | $      | 99,275       |   |          | ($11,624 | )             |   | -12          | %      | $      | 189,246   |   | $      | 199,887 |   |   | ($10,641 | ) |   | -5 | % |
| Sales                Aids              |   | $                                     | 5,673     |                                | $      | 1,442        |   | $             | 4,231    |          |   | 293          | %      | $      | 10,790    |   | $      | 5,727 |   | $ | 5,063 |   |   | 88 | % |
|                                   |   |                                  |      |                                |   |         |   |          |     |          |   |         |   |   |      |   |   |   |   |   |   |   |   |   |   |
|                                   |   | $                                     | 1,274,005 |                                | $      | 1,009,978    |   | $             | 264,027  |          |   | 26           | %      | $      | 2,455,171 |   | $      | 2,118,737 |   | $ | 336,434 |   |   | 16 | % |

----

*Administration      fees*

|   | · | the                launch of our newest product, Ultimate ME2,                and |
|--------|--------|-----------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|

|   | · | improvements                made to our Compensation Plan |
|--------|--------|-----------------------------------------------------------|

*Binary      sales*

*Direct      sales*

**Expenses**

| **Operating                Expenses**      |   |                                  |      |                                |   |
|--------------------------------------------|--------|---------------------------------------|-----------|-------------------------------------|--------|
|                                            |   | **Three                months ended** |      | **Six                months ended** |   |
|                                       |   | **30-Jun-07**                         |      | **30-Jun-06**                       |   | **Variance** |   | **30-Jun-07** |   | **30-Jun-06** |   | **Variance** |   |
|                                       |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Consulting                fees             |   | $                                     | 203,224   |                                | $      | 224,362 |   |   | ($21,138 | ) |   | -9 | % | $ | 401,798 |   | $ | 484,099 |   |   | ($82,301 | ) |   | -17 | % |
| Legal                and professional fees |   | $                                     | 42,361    |                                | $      | 86,760 |   |   | ($44,399 | ) |   | -51 | % | $ | 68,149 |   | $ | 161,242 |   |   | ($93,093 | ) |   | -58 | % |
| Customer                service            |   | $                                     | 49,912    |                                | $      | 66,587 |   |   | ($16,675 | ) |   | -25 | % | $ | 80,735 |   | $ | 107,003 |   |   | ($26,268 | ) |   | -25 | % |
| Finance                and administration  |   | $                                     | 289,706   |                                | $      | 146,567 |   | $ | 143,139 |   |   | 98 | % | $ | 459,071 |   | $ | 428,694 |   | $ | 30,377 |   |   | 7 | % |
| Sales                and marketing         |   | $                                     | 24,728    |                                | $      | 133,668 |   |   | ($108,940 | ) |   | -82 | % | $ | 49,866 |   | $ | 212,292 |   |   | ($162,426 | ) |   | -77 | % |
| Telecommunications                         |   | $                                     | 43,195    |                                | $      | 34,365 |   | $ | 8,830 |   |   | 26 | % | $ | 87,621 |   | $ | 65,025 |   | $ | 22,596 |   |   | 35 | % |
| Wages                and benefits          |   | $                                     | 348,653   |                                | $      | 321,822 |   | $ | 26,831 |   |   | 8 | % | $ | 1,619,573 |   | $ | 599,393 |   | $ | 1,020,180 |   |   | 170 | % |
| Warehouse                expense           |   | $                                     | 45,959    |                                | $      | 67,775 |   |   | ($21,816 | ) |   | -32 | % | $ | 117,251 |   | $ | 130,673 |   |   | ($13,422 | ) |   | -10 | % |
|                                       |   | $                                     | 1,047,738 |                                | $      | 1,081,996 |   |   | ($34,258 | ) |   | -3 | % | $ | 2,884,064 |   | $ | 2,188,421 |   | $ | 695,643 |   |   | 32 | % |

*Consulting      fees*

----

*Legal      and professional fees*

*Customer      Service*

*Finance      and administration*

*Sales      & Marketing*

*Wages      and benefits*

| **Other                Income (Expenses)**      |   |                                  |      |                                |   |
|-------------------------------------------------|--------|---------------------------------------|-----------|-------------------------------------|--------|
|                                                 |   | **Three                months ended** |      | **Six                months ended** |   |
|                                            |   | **30-Jun-07**                         |      | **30-Jun-06**                       |   | **Variance** |   | **30-Jun-07** |   | **30-Jun-06** |   | **Variance** |   |
|                                            |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest                and other income        |   | $                                     | 125       |                                | $      | 8,830 |   |   | ($8,705 | ) |   | -99 | % | $ | 326 |   | $ | 243 |   | $ | 83 |   |   | 34 | % |
| Interest                expense                 |   |                                  | ($103,455 | )                                   |   | ($56,306 | ) |   | ($47,149 | ) |   | 84 | % |   | ($202,235 | ) |   | ($56,734 | ) |   | ($145,501 | ) |   | 256 | % |
| Financing                fees                   |   |                                  | ($189,771 | )                                   |   | ($89,002 | ) |   | ($100,769 | ) |   | 113 | % |   | ($426,783 | ) |   | ($306,937 | ) |   | ($119,846 | ) |   | 39 | % |
| Gain/(Loss)                on derivative        |   | $                                     | 403,150   |                                |   | ($1,295,508 | ) | $ | 1,698,658 |   |   | 100 | % | $ | 565,885 |   |   | ($1,295,508 | ) | $ | 1,861,393 |   |   | 100 | % |
| Foreign                currency gain (discount) |   | $                                     | 28,313    |                                | $      | 11,663 |   | $ | 16,650 |   |   | 143 | % | $ | 34,071 |   | $ | 16,332 |   | $ | 17,739 |   |   | 109 | % |
|                                            |   | $                                     | 138,362   |                                |   | ($1,420,323 | ) | $ | 1,558,685 |   |   | -110 | % |   | ($28,736 | ) |   | ($1,642,604 | ) | $ | 1,613,868 |   |   | -98 | % |

**Other      Income (Expense)**
**:**

*Interest      expense*

*Financing      fees*

*Gain      on derivatives*
** **

|   | · | At                June 30, 2007, the Company revalued the derivative embedded in each                of the                three convertible debentures at $325,891 each or a total of $977,673.                As a                result, the Company recognized a corresponding gain of                $133,440. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | · | At                June 30, 2007, the Company also calculated a marked-to-market adjustment                for the warrants issued to Cornell Capital in connection with the                convertible debenture. The Company recognized a gain of $269,710                as a                result of this valuation. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**FINANCIAL      CONDITION **

**Cash      and Working Capital **

|                                          |   | **As                at** |        | **As                at** |   |         |   |   |      |
|------------------------------------------|--------|--------------------------|-------------|--------------------------|--------|--------------|--------|--------|-----------|
| **Working                  Capital**     |   | **30-Jun-07**            |        | **30-Jun-06**            |   | **Variance** |   |
|                                     |   |                     |        |                     |   |         |   |   |      |
| Current                assets            |   | $                        | 943,041     |                     | $      | 1,904,110    |   |   | (961,069  | ) |   | -50 | % |
| Current                Liabilities       |   | $                        | 5,650,523   |                     | $      | 5,928,737    |   |   | ($278,214 | ) |   | -5 | % |
| Working                Capital (deficit) |   |                     | ($4,707,482 | )                        |   | ($4,024,627  | )      |   | ($682,855 | ) |   | 17 | % |

We      had      cash of $80,399 as at June 30, 2007, compared with cash of $901,764 as at      December 31, 2006. We had a working capital deficit at June 30, 2007 and      December 31, 2006 of $4,707,482 and $4,024,627 respectively. 

**Cash      Used in Operating Activities**

**Cash      Provided by Financing Activities **

**Financing      Requirements**

**OFF-BALANCE      SHEET ARRANGEMENTS **

----

**Critical      Accounting Policies**

**Accounting      for Stock Options and Warrants Granted to Employees and      Non-Employees**

**Derivative      Instruments**

**Earnings      Per Share**

**Foreign      Currency Translation and Other Comprehensive Income**

**Foreign      Currency Valuation and Risk Exposure**

----

**Income      Taxes**

**Long-Lived      Assets**

**Revenue      Recognition**

**Segment      Information**

**Recent      Accounting Pronouncements**

----

----

**RISKS      AND UNCERTAINTIES**

**We      have an accumulated deficit and may have continued losses for the foreseeable      future with no assurance of profitability**

**We      have been subject to a going concern opinion from our independent      auditors.**

**We      are dependent on our IBAs for our product marketing efforts, the loss of a      significant number of IBAs or the loss of a key IBA could adversely affect      our      sales.**

----

**Failure      To Expand Into, Or To Succeed In, New International Markets Will Limit Our      Ability To Grow Sales Of Our Products**

**Our      Marketing System Could Be Found To Not Comply With Applicable Laws and      Regulations**

**Adverse      Publicity With Respect To Nutritional, Personal Care, Water Filtration or Fuel      Additive Products May Force Us To Curtail Or Cease Our Business      Operations**

----

**Government      Regulation By The FDA And Other Federal And State Entities Of Our Products      Can      Impact Our Ability To Market Products**

|  | · | is                a product (other than tobacco) that is intended to supplement the                diet                that bears or contains one or more of the following dietary ingredients:                a                vitamin, a mineral, a herb or other botanical, an amino acid, a dietary                substance for use by man to supplement the diet by increasing the                total                daily intake, or a concentrate, metabolite, constituent, extract,                or                combinations of these ingredients. |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | is intended for ingestion in pill,                capsule,                tablet, or liquid form. |
|--|--------|---------------------------------------------------------------------------------------------------|

|  | · | is not represented for use as                    a conventional                    food or as the sole item of a meal or diet. |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------|

|  | · | is labeled as a “dietary supplement.” |
|--|--------|---------------------------------------------------|

----

**.**
** **

**If      the FTC or certain states object to our product claims and advertising we may      be      forced to give refunds, pay damages, stop marketing certain products or change      our business methods. **

|   | · | the                FTC will not question our past or future advertising or other operations;                or |
|--------|--------|----------------------------------------------------------------------------------------------------------------|

|   | · | a                state will not interpret product claims presumptively valid under                federal                law as illegal under that state's regulations. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

      take      action on their own initiative or on a referral from IBAs, consumers or others.      If taken, such actions may result in: 

|   | · | entries                of consent decrees; |
|--------|--------|--------------------------------------------|

|   | · | refunds                of amounts paid by the complaining IBA or                consumer; |
|--------|--------|-------------------------------------------------------------------------------------------|

|   | · | refunds                to an entire class of IBAs or                customers; |
|--------|--------|--------------------------------------------------------------------------------|

|   | · | other                damages; and |
|--------|--------|-----------------------------------|

|   | · | changes                in our method of doing business. |
|--------|--------|---------------------------------------------------------|

**A      complaint based on the activities of one IBA, whether or not such activities      were authorized by us, could result in an order affecting some or all IBAs      in a      particular state, and an order in one state could influence courts or government      agencies in other states.**

----

|   | · | the                evolving interpretations of existing laws and regulations,                and |
|--------|--------|--------------------------------------------------------------------------------------------------|

|   | · | the                enactment of new laws and regulations pertaining in general to network                marketing organizations and product distribution. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

**The      legality of our network marketing program is subject to challenge by our      IBAs.**

|   | · | our                network marketing policies were enforced, and |
|--------|--------|------------------------------------------------------------------|

|   | · | the                network marketing program and IBAs' compensation thereunder serve                as                safeguards to deter inventory loading and encourage retail sales                to the                ultimate consumers. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | demonstrate                that our network marketing policies are enforced, and |
|--------|--------|----------------------------------------------------------------------------------|

|   | · | demonstrate                that the network marketing program and distributors' compensation                there                under serve as safeguards to deter inventory loading and encourage                retail                sales to the ultimate consumers. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**A      large portion of our sales is attributable to Calorad, if Calorad loses market      share or loses favor in the marketplace, our financial results will      suffer**

----

**We      Face Substantial Competition In The Dietary Supplement, Personal Care Industry,      Water Filtration Category and Fuel Additive Industry Including Products That      Compete Directly With Calorad**

**Our      products are subject to obsolescence, which could reduce our sales significantly      **

**We      have no manufacturing capabilities and we are dependent upon NDI and other      companies to manufacture our products.**

      over us      with respect to pricing, availability of product and in other areas through      their control of the manufacturing process. In addition, if we are forced to      hold larger quantities of inventory, we face the risk that our inventory becomes      obsolete with the passage of large amounts of time.

**We      are materially dependent upon our key personnel and the loss of such key      consultants could result in delays in the implementation of our business plan      or      business failure.**

**We      face substantial competition in the dietary supplement and personal care      industry, including products that compete directly with      Calorad.**

----

**Depending      on the product category, our competition varies.**

**We      may be subject to products liability claims and may not have adequate insurance      to cover such claims. As with other retailers, distributors and manufacturers      of      products that are designed to be ingested, we face an inherent risk of exposure      to product liability claims in the event that the use of our products results      in      injury.**

**We      may be adversely affected by unfavorable publicity relating to our products      or      similar products manufactured by our competitors.**

** **
      occur      even if the publicity did not relate to our products. Adverse publicity directly      concerning our products could be expected to have an immediate negative effect      on the market for that product.

**Because      we have few proprietary rights, others can provide products and services      substantially equivalent to ours.**

**Our      common stock is "penny stock", which may make it more difficult for investors      to      sell their shares due to suitability requirements**

|   | · | With                a price of less than $5.00 per                share; |
|--------|--------|--------------------------------------------------------------------------|

----

|   | · | That                are not traded on a "recognized" national                exchange; |
|--------|--------|----------------------------------------------------------------------------------------|

|   | · | Whose                prices are not quoted on the Nasdaq automated quotation system (Nasdaq                listed stock must still have a price of not less than $5.00 per share;                or |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | In                issuers with net tangible assets less than $2.0 million (if the issuer                has                been in continuous operation for at least three years) or $5.0 million                (if                in continuous operation for the last three                years). |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ITEM      3.            CONTROLS      AND PROCEDURES.**

**Evaluation      Of Disclosure Controls And Procedures**

**Changes      In Internal Controls Over Financial Reporting**

      financial reporting that have materially affected, or are reasonably likely      to      materially affect, our internal controls over      financial reporting.

**PART      II - OTHER INFORMATION**

**ITEM      1.            LEGAL      PROCEEDINGS. **

** **

***Letter      from Cunningham Dalman PC***

*** ***

----

**ITEM      2.           UNREGISTERED      SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. **

**ITEM      3.            DEFAULTS      UPON SENIOR SECURITIES. **

**ITEM      4.            SUBMISSION      OF MATTERS TO A VOTE OF SECURITY HOLDERS. **

**ITEM      5.            OTHER      INFORMATION.**       

**ITEM      6.            EXHIBITS      AND REPORTS ON FORM 8-K.**

| **Exhibit                Number** |   | **Description                of Exhibit**                                                                                                                                                                                               |
|-----------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                               |   | Articles                of Incorporation.(1)                                                                                                                                                                                            |
|                              |   |                                                                                                                                                                                                                                    |
| 3.2                               |   | Certificate                of Amendment to Articles of Incorporation dated December 29,                2003.(11)                                                                                                                        |
|                              |   |                                                                                                                                                                                                                                    |
| 3.3                               |   | Certificate                of Amendment to Articles of Incorporation dated December 31,                2003.(11)                                                                                                                        |
|                              |   |                                                                                                                                                                                                                                    |
| 3.4                               |   | Bylaws.(1)                                                                                                                                                                                                                              |
|                              |   |                                                                                                                                                                                                                                    |
| 3.5                               |   | Amended                Bylaws.                (12)                                                                                                                                                                                      |
|                              |   |                                                                                                                                                                                                                                    |
| 3.6                               |   | Certificate                of Amendment to Articles of Incorporation dated March 30,                2006                                                                                                                                |
|                              |   |                                                                                                                                                                                                                                    |
| 10.1                              |   | Consulting                Agreement, dated as of November 5, 2002, between Essentially Yours                Industries, Inc., a Nevada corporation, and Flaming Gorge,                Inc.(1)                                           |
|                              |   |                                                                                                                                                                                                                                    |
| 10.2                              |   | Consulting                Agreement, dated as of November 5, 2002, between Essentially Yours                Industries, Inc., a Nevada corporation, and O’Neill Enterprises,                Inc.(1)                               |
|                              |   |                                                                                                                                                                                                                                    |
| 10.3                              |   | Registration                Rights Agreement, dated December 31, 2003, by and among Safe ID                Corporation, A Nevada corporation, and certain shareholders of EYI                Industries, Inc., A Nevada corporation.(5) |
|                              |   |                                                                                                                                                                                                                                    |
| 10.4                              |   | Stock                Compensation Program(4)                                                                                                                                                                                            |
|                              |   |                                                                                                                                                                                                                                    |
| 10.5                              |   | Consulting                Agreement dated December 27, 2003 between Rajesh Raniga Inc. and                Safe ID                Corporation.(6)                                                                                        |
|                              |   |                                                                                                                                                                                                                                    |
| 10.6                              |   | Consulting                Agreement dated January 1, 2004 between EYI Industries, Inc. and                O’Neill                Enterprises Inc.(6)                                                                         |
|                              |   |                                                                                                                                                                                                                                    |
| 10.7                              |   | Consulting                Agreement dated January 1, 2004 between EYI Industries, Inc. and                Flaming                Gorge, Inc.                (6)                                                                         |
|                              |   |                                                                                                                                                                                                                                    |
| 10.8                              |   | Addendum                to the Distribution and License Agreement between Essentially Yours                Industries, Inc. and Nutri-Diem Inc. dated April 30, 2004.(6)                                                                |
|                              |   |                                                                                                                                                                                                                                    |
| 10.9                              |   | Letter                Agreement dated May 4, 2004 between Eye Wonder, Inc. and EYI Industries,                Inc.(6)                                                                                                              |
|                              |   |                                                                                                                                                                                                                                    |
| 10.10                             |   | Standby                Equity Distribution Agreement, dated June 22, 2004 by and between                EYI                Industries, Inc. and Cornell Capital Partners, LP(6)                                                         |
|                              |   |                                                                                                                                                                                                                                    |
| 10.11                             |   | Registration                Rights Agreement, dated June 22, 2004 by and between EYI Industries,                Inc.                and Cornell Capital Partners, LP(6)                                                                 |
|                              |   |                                                                                                                                                                                                                                    |
| 10.12                             |   | Escrow                Agreement, dated June 22, 2004 by and between EYI Industries, Inc.                and                Cornell Capital Partners, LP(6)                                                                              |
|                              |   |                                                                                                                                                                                                                                    |
| 10.13                             |   | Placement                Agent Agreement, dated June 22, 2004 by and between EYI Industries,                Inc.                and Cornell Capital Partners, LP(6)                                                                     |
|                              |   |                                                                                                                                                                                                                                    |
| 10.14                             |   | Compensation                Debenture, dated June 22, 2004(7)                                                                                                                                                                           |
|                              |   |                                                                                                                                                                                                                                    |
| 10.15                             |   | Securities                Purchase Agreement, dated June 22, 2004 by and between EYI Industries,                Inc. and Cornell Capital Partners, LP(6)                                                                                |
|                              |   |                                                                                                                                                                                                                                    |
| 10.16                             |   | Investor                Registration Rights Agreement, dated June 22, 2004 by and between                EYI                Industries, Inc. and Cornell Capital Partners, LP(6)                                                        |
|                              |   |                                                                                                                                                                                                                                    |
| 10.17                             |   | Security                Agreement, dated June 22, 2004 by and between EYI Industries, Inc.                and                Cornell Capital Partners, LP(6)                                                                            |

----

| **Exhibit                Number** |   | **Description                of Exhibit**                                                                                                                                                                                                      |
|-----------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.18                             |   | Irrevocable                Transfer Agent Instructions, dated June 22, 2004, by and among EYI                Industries, Inc., Cornell Capital Partners, LP and Corporate Stock                Transfer(6)                                     |
|                              |   |                                                                                                                                                                                                                                           |
| 10.19                             |   | Escrow                Agreement, dated June 22, 2004 by and among EYI Industries, Inc.,                Cornell                Capital Partners, L.P. and Butler Gonzalez, LLP(6)                                                               |
|                              |   |                                                                                                                                                                                                                                           |
| 10.20                             |   | Form                of Secured Convertible Debenture(6)                                                                                                                                                                                        |
|                              |   |                                                                                                                                                                                                                                           |
| 10.21                             |   | Form                of Warrant(7)                                                                                                                                                                                                              |
|                              |   |                                                                                                                                                                                                                                           |
| 10.22                             |   | Letter                Agreement dated May 25, 2004 between EYI Industries, Inc. and Source                Capital Group, Inc.(8)                                                                                                               |
|                              |   |                                                                                                                                                                                                                                           |
| 10.23                             |   | Lease                Agreement dated May 1, 2003 among 468058 B.C. Ltd., 642706 B.C. Ltd.,                Essentially Yours Industries Corp., and Essentially Yours Industries,                Inc.                (8)                         |
|                              |   |                                                                                                                                                                                                                                           |
| 10.24                             |   | 5%                Secured Convertible Debenture dated September 24, 2004 between EYI                Industries, Inc. and Cornell Capital Partners, LP(8)                                                                                       |
|                              |   |                                                                                                                                                                                                                                           |
| 10.25                             |   | 5%                Secured Convertible Debenture dated September 27, 2004 between EYI                Industries, Inc. and Kent Chou(8)                                                                                                          |
|                              |   |                                                                                                                                                                                                                                           |
| 10.26                             |   | 5%                Secured Convertible Debenture dated September 27, 2004 between EYI                Industries, Inc. Taib Bank, E.C.(8)                                                                                                        |
|                              |   |                                                                                                                                                                                                                                           |
| 10.27                             |   | Assignment                Agreement dated September 27, 2004 between Cornell Capital Partners,                LP                and Taib Bank, E.C.                (8)                                                                         |
|                              |   |                                                                                                                                                                                                                                           |
| 10.28                             |   | Assignment                Agreement dated September 27, 2004 between Cornell Capital Partners,                LP                and Kent Chou(8)                                                                                               |
|                              |   |                                                                                                                                                                                                                                           |
| 10.29                             |   | Joint                Venture Agreement dated May 28, 2004 between EYI Industries, Inc.,                World                Wide Buyer’s Club Inc. and Supra Group, Inc.(9)                                                              |
|                              |   |                                                                                                                                                                                                                                           |
| 10.30                             |   | Indenture                of Lease Agreement dated January 3, 2005 between Golden Plaza Company                Ltd., 681563 B.C. Ltd., and 642706 B.C. Ltd.(10)                                                                                 |
|                              |   |                                                                                                                                                                                                                                           |
| 10.31                             |   | Consulting                Services Agreement dated March 5, 2004 between EYI Industries, Inc.                and                EQUIS Capital Corp.(13)                                                                                        |
|                              |   |                                                                                                                                                                                                                                           |
| 10.32                             |   | Letter                dated May 25, 2004 between Source Capital Group, Inc. and EYI Industries,                Inc.(14)                                                                                                                        |
|                              |   |                                                                                                                                                                                                                                           |
| 10.33                             |   | Consulting                Agreement dated April 1, 2004 between EYI Industries, Inc. and Daniel                Matos(14)                                                                                                                       |
|                              |   |                                                                                                                                                                                                                                           |
| 10.34                             |   | Loan                Agreement between Janet Carpenter and EYI Industries, Inc., dated                February                10, 2005(15)                                                                                                      |
|                              |   |                                                                                                                                                                                                                                           |
| 10.35                             |   | Promissory                Note dated February 10, 2005 between Janet Carpenter and EYI                Industries(15)                                                                                                                           |
|                              |   |                                                                                                                                                                                                                                           |
| 10.36                             |   | Bonus                Share Agreement between Janet Carpenter and EYI Industries, Inc.                dated                February 14, 2005(15)                                                                                                |
|                              |   |                                                                                                                                                                                                                                           |
| 10.37                             |   | Pledge                and Escrow Agreement dated February 24, 2005 between Janet Carpenter,                Cornell Capital Partners, LP and David Gonzalez.**(15)**                                                                            |
|                              |   |                                                                                                                                                                                                                                           |
| 10.38                             |   | Guaranty                Agreement dated February 24, 2005 between Janet Carpenter, Cornell                Capital                Partners, LP**(15)**                                                                                          |
|                              |   |                                                                                                                                                                                                                                           |
| 10.39                             |   | Secured                Promissory Note dated February 24, 2005 between EYI Industries, Inc.                and                Cornell Capital Partners, LP**(15)**                                                                             |
|                              |   |                                                                                                                                                                                                                                           |
| 10.40                             |   | Agreement                dated April 22, 2005 between Essentially Yours Industries Inc. and                Source                1 Fulfillment(15)                                                                                             |
|                              |   |                                                                                                                                                                                                                                           |
| 10.41                             |   | Reseller                Agreement dated May 11, 2005 between Essentially Yours Industries                Inc. and                Metals & Arsenic Removal Technology, Inc.                (16)                                             |
|                              |   |                                                                                                                                                                                                                                           |
| 10.42                             |   | Termination                Agreement dated May 13, 2005 between EYI Industries Inc. and Cornell                Capital Partners, LP(17)                                                                                                        |
|                              |   |                                                                                                                                                                                                                                           |
| 10.43                             |   | Standby                Equity Distribution Agreement dated May 13, 2005 between EYI Industries                Inc. and Cornell Capital Partners, LP(17)                                                                                        |
|                              |   |                                                                                                                                                                                                                                           |
| 10.44                             |   | Registration                Rights Agreement dated May 13, 2005 between EYI Industries Inc. and                Cornell Capital Partners, LP(17)                                                                                                |
|                              |   |                                                                                                                                                                                                                                           |
| 10.45                             |   | Escrow                Agreement dated May 13, 2005 between EYI Industries Inc. and Cornell                Capital Partners, LP(17)                                                                                                             |
|                              |   |                                                                                                                                                                                                                                           |
| 10.46                             |   | Placement                Agent Agreement dated May 13, 2005 between EYI Industries Inc. and                Cornell                Capital Partners, LP(17)                                                                                     |
|                              |   |                                                                                                                                                                                                                                           |
| 10.47                             |   | Consulting                Agreement dated June 1, 2005 between EYI Industries, Inc. and Eliza                Fung(18)                                                                                                                          |
|                              |   |                                                                                                                                                                                                                                           |
| 10.48                             |   | Addendum                to the Reseller Agreement dated June 1, 2005 between Essentially                Yours                Industries Inc. and Metals & Arsenic Removal Technology, Inc.                (18)                             |
|                              |   |                                                                                                                                                                                                                                           |
| 10.49                             |   | Non-Circumvention                and Non-Disclosure Agreement dated July 14, 2005 between Essentially                Yours                Industries Inc. and Metals & Arsenic Removal Technology,                Inc.                (18) |
|                              |   |                                                                                                                                                                                                                                           |
| 10.50                             |   | Promissory                Note dated August 1, 2005 between EYI Industries Inc. and Cornell                capital                Partners, LP(18)                                                                                             |
|                              |   |                                                                                                                                                                                                                                           |
| 10.51                             |   | Investor                Relations Agreement dated July 28, 2005 between EYI Industries, Inc.                and                Agora Investor Relations Corp.                (18)                                                              |
|                              |   |                                                                                                                                                                                                                                           |
| 10.52                             |   | China                Agency Agreement entered into with Guanghzhou Zhongdian Enterprises                (Group) Co. Ltd. and China Electronics Import and Export South China                Corporation. Dated September 15, 2005(19)          |
|                              |   |                                                                                                                                                                                                                                           |
| 10.53                             |   | Logistics                Management Agreement dated September 1, 2005 between Essentially                Yours                Industries (Hong Kong) Limited and All In One Global Logistics                Ltd.                (20)           |
|                              |   |                                                                                                                                                                                                                                           |
| 10.54                             |   | Contract                for Legal Services dated September 1, 2005 between EYI Industries                Inc. and                M. Ali Lakhani Law Corporation(21)                                                                            |
|                              |   |                                                                                                                                                                                                                                           |
| 10.55                             |   | Amended                Investor Relations Agreement dated October 5, 2005 between EYI Industries,                Inc. and Agora Investor Relations Corp. (22)                                                                                  |
|                              |   |                                                                                                                                                                                                                                           |
| 10.56                             |   | Settlement                Agreement dated December 21, 2005 between EYI Industries, Inc., Halo                Distribution, LLC and Business Centers, LLC                                                                                      |
|                              |   |                                                                                                                                                                                                                                           |
| 10.57                             |   | Global                Consulting Group Agreement dated January 19, 2006 entered into with                Global                Consulting Group Inc. and EYI Industries Inc.                                                                   |

----

| **Exhibit                Number** |   | **Description                of Exhibit**                                                                                                                                                  |
|-----------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.58                             |   | Consulting                Agreement dated January 27, 2006 entered into with Lou Prescott and                Essentially Yours Industries, Inc.                                            |
|                              |   |                                                                                                                                                                                       |
| 10.59                             |   | Termination                Agreement dated April 3, 2006 between EYI Industries Inc. and Cornell                Capital Partners, LP (25)                                                  |
|                              |   |                                                                                                                                                                                       |
| 10.60                             |   | Letter                of Intent dated April 6, 2006 between Essentially Yours Industries                (International) Limited and Rommel Panganiban and Raul Batista                (25) |
|                              |   |                                                                                                                                                                                       |
| 10.61                             |   | Securities                Purchase Agreement, dated as of April 24, 2006, by and between EYI                Industries, Inc. and the Buyers listed therein(24)                             |
|                              |   |                                                                                                                                                                                       |
| 10.62                             |   | Registration                Rights Agreement, dated as of April 24, 2006, by and between EYI                Industries, Inc. and the Buyers listed therein(24)                             |
|                              |   |                                                                                                                                                                                       |
| 10.63                             |   | $750,000                Secured Convertible Debenture No. CCP-1, dated as of April 24, 2006,                issued to Cornell Capital Partners, LP(24)                                     |
|                              |   |                                                                                                                                                                                       |
| 10.64                             |   | $333,333                Secured Convertible Debenture CW-1, dated as of April 24, 2006, issued                to                Cornell Capital Partners, LP(24)                           |
|                              |   |                                                                                                                                                                                       |
| 10.65                             |   | $416,667                Secured Convertible Debenture TAIB-1, dated as of April 24, 2006,                issued                to Cornell Capital Partners, LP(24)                         |
|                              |   |                                                                                                                                                                                       |
| 10.66                             |   | Security                Agreement, dated as of April 24, 2006, issued to Cornell Capital                Partners,                LP(24)                                                    |
|                              |   |                                                                                                                                                                                       |
| 10.67                             |   | Warrant                No. CCP-001, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.68                             |   | Warrant                No. CCP-002, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.69                             |   | Warrant                No. CCP-003, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.70                             |   | Warrant                No. CCP-004, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.71                             |   | Warrant                No. CCP-005, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.72                             |   | Warrant                No. CCP-006, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.73                             |   | Warrant                No. CCP-007, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.74                             |   | Warrant,                No. CCP-008, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                        |
|                              |   |                                                                                                                                                                                       |
| 10.75                             |   | Warrant                No. CCP-009, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.76                             |   | Warrant                No. CCP-010, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.77                             |   | Warrant                No. CCP-011, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.78                             |   | Warrant                No. CCP-012, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.79                             |   | Warrant                No. CCP-013, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.80                             |   | Warrant                No. CCP-014, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.81                             |   | Warrant                No. CCP-015, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.82                             |   | Warrant                No. CCP-016, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |
|                              |   |                                                                                                                                                                                       |
| 10.83                             |   | Warrant                No. CCP-017, dated April 24, 2006, issued by the Company to Cornell                Capital Partners, LP(24)                                                         |

----

| **Exhibit                Number** |   | **Description                of Exhibit**                                                                                                                                                                                                                           |
|-----------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.84                             |   | Irrevocable                Transfer Agent Instructions, dated April 24, 2006, by and among the                Company, the Buyers listed therein and Corporate Stock Transfer,                Inc.                (24)                                              |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.85                             |   | Consulting                Agreement dated May 1, 2006 between Essentially Yours Industries                (Hong                Kong) Limited and Siu Chung (Freeda) Chan (25)                                                                                       |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.86                             |   | Amended                Logistics Management Agreement dated May 1, 2006 between Essentially                Yours                Industries (Hong Kong) Limited and All In One Global Logistics                Ltd.                (29)                              |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.87                             |   | Distribution                Agreement dated May 17, 2006 between Essentially Yours Industries                (Hong                Kong) Limited and Nozin, LLC(27)                                                                                                  |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.88                             |   | Consulting                Agreement dated July 1, 2006 between Essentially Yours Industries,                Inc.                and James Toll(29)                                                                                                                  |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.89                             |   | Letters                dated July 12, 2006 and July 14, 2006 from Metals & Arsenic Removal                Technology(29)                                                                                                                                        |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.90                             |   | Addendum                to the China Agency Agreement dated September 15, 2005 between EYI                HK and                Guangzhou Zhondian Enterprises (Group) Co. Ltd. and China Electronics                Import and Export South China Corporation (28) |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.91                             |   | Consignment                and Distribution Agreement dated September 20, 2006 between Essentially                Yours Industries (International) Limited and Orientrends, Inc.                (32)                                                                |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.92                             |   | Investor                Relations Agreement between EYI Industries, Inc and Agoracom Investor                Relations Corp. (32)                                                                                                                                   |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.93                             |   | Settlement                Agreement dated September 1, 2006 between Barry LaRose, Jay Sargeant                and                EYI Industries Inc.                (32)                                                                                            |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.94                             |   | Settlement                Agreement and Release dated September 5, 2006 (32)                                                                                                                                                                                        |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.95                             |   | Letter                Agreement dated September 19, 2006 between Essentially Yours Industries,                Inc., James Toll and Fred Erickson(30)                                                                                                                |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.96                             |   | Agreement                between Essentially Yours Industries, Inc. and Mach 3 Technologies                Group,                LLC(31)                                                                                                                            |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.97                             |   | Agreement                dated October 27, 2006 between Essentially Yours Industries, Inc.                and                Global Trends, Inc.                (36)                                                                                           |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.98                             |   | Agreement                dated November 28, 2006 between Essentially Yours Industries, Inc.                and                Mach 3 Technologies Group, LLC(33)                                                                                                    |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.98                             |   | Agreement                dated January 23, 2007 between Essentially Yours Industries, Inc.                and                Colossal Head Communications(34)                                                                                                       |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.99                             |   | Agreement                dated January 1, 2007 between Essentially Yours Industries, Inc.                and New                U, Inc. (36)                                                                                                                   |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.100                            |   | Share                Exchange Agreement dated January 5, 2007 between the Company and                EYI                Shareholders(36)                                                                                                                            |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.101                            |   | Stock                Incentive Plan(35)                                                                                                                                                                                                                             |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.102                            |   | Promissory                Note dated April 14, 2007 between EYI Industries, Inc. and Janet                Carpenter(38)                                                                                                                                             |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.103                            |   | Termination                Letter from Flaming Gorge, Inc. dated April 30, 2007(37)                                                                                                                                                                                 |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.104                            |   | Termination                Letter from O'Neill Enterprises, Inc. dated April 30, 2007(37)                                                                                                                                                                           |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.105                            |   | Consulting                Agreement dated May 1, 2007 between the Company and Flaming Gorge,                Inc.                (37)                                                                                                                                |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.106                            |   | Consulting                Agreement dated May 1, 2007 between the Company and Global Mutual                Benefit                Network, Inc. (37)                                                                                                                |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.107                            |   | Letter                dated June 26, 2007 received from Nutri-Diem Inc.(39)                                                                                                                                                                                         |
|                              |   |                                                                                                                                                                                                                                                                |
| 10.108                            |   | Agreement                dated July 20, 2007 between Essentially Yours Industries (International)                Limited and Mach 3 Manufacturing, LLC(40)                                                                                                          |
|                              |   |                                                                                                                                                                                                                                                                |
| 14.1                              |   | Code                of Ethics(5)                                                                                                                                                                                                                                    |
|                              |   |                                                                                                                                                                                                                                                                |
| 21.1                              |   | List                of Subsidiaries(23)                                                                                                                                                                                                                             |
|                              |   |                                                                                                                                                                                                                                                                |
| 23.1                              |   | Consent                of Williams & Webster, P.S.                                                                                                                                                                                                              |
|                              |   |                                                                                                                                                                                                                                                                |
| 31.1                              |   | Certification                of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley                Act of 2002                                                                                                                                    |
|                              |   |                                                                                                                                                                                                                                                                |
| 31.2                              |   | Certification                of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley                Act of 2002                                                                                                                                    |
|                              |   |                                                                                                                                                                                                                                                                |
| 32.1                              |   | Certification                of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 906 of the Sarbanes-Oxley Act of                2002                                                       |
|                              |   |                                                                                                                                                                                                                                                                |
| 32.2                              |   | Certification                of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 906 of the Sarbanes-Oxley Act of                2002                                                       |

----

| (1) | Filed as an exhibit to the registration statement                  on Form                  10-SB/A of Safe ID Corporation, filed with the SEC on September                  21,                  2000. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (2) | Filed as an exhibit to the registration statement                    on Form                    SB-2 of Essentially Yours Industries, Inc., filed with the SEC                    on November                    12, 2002. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Filed as an exhibit to our Current Report                        on Form 8-K,                        filed with the SEC on January 8, 2004. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Filed as an exhibit to our Registration                            Statement on Form                            S-8, filed with the SEC on March 30,                            2004. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Filed as an exhibit to our annual                                report on Form 10-KSB                                for the year ended December 31, 2003, filed with                                the SEC on April 14,                                2004. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Filed as an exhibit to our                                    quarterly report on Form                                    10-QSB for the period ended March 31, 2004, filed                                    with the SEC on May 24,                                    2004. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Filed                as an exhibit to our registration statement on Form SB-2, filed with                the                SEC on September 17, 2004. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Filed                as an exhibit to our quarterly report on Form 10-QSB for the period                ended                September 30, 2004, filed with the SEC on November 22,                2004. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | Filed                as an exhibit to our Amendment No. 1 to our registration statement                on Form                SB-2 on December 23, 2004. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                January 12, 2005. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------|

| (11) | Filed                as an exhibit to our quarterly report on Form 10-QSB for the period                ended                September 30, 2004, filed with the SEC on November 22,                2004. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (12) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                March 10, 2005. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------|

| (13) | Filed                as an exhibit to our quarterly report on Form 10-QSB/A for the period                ended March 31, 2004, filed with the SEC on December 15,                2004. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (14) | Filed                as an exhibit to our quarterly report on Form 10-QSB/A for the period                ended June 30, 2004, filed with the SEC on December 15,                2004. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (15) | Filed                as an exhibit to our annual report on Form 10-KSB for the period                ended                December 31, 2004, filed with the SEC on April 18,                2005. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (16) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on May                17, 2005. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------|

| (17) | Filed                as an exhibit to our quarterly report on Form 10-QSB for the period                ended                March 31, 2005, filed with the SEC on May 20, 2005 |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (18) | Filed                as an exhibit to our quarterly report on Form 10-QSB for the period                ended                June 30, 2005, filed with the SEC on August 19,                2005 |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (19) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                September 27, 2005 |
|------|----------------------------------------------------------------------------------------------------------------------------------------------|

| (20) | Filed                as an exhibit to our quarterly report on Form 10-QSB for the period                ended                September 30, 2005, filed with the SEC on November 21,                2005 |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (21) | Filed                as an exhibit to our quarterly report on Form 10-QSB for the period                ended                September 30, 2005, filed with the SEC on November 21,                2005 |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (22) | Filed                as an exhibit to our quarterly report on Form 10-QSB for the period                ended                September 30, 2005, filed with the SEC on November 21,                2005 |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (23) | Filed                as an exhibit to our annual report on Form 10-KSB for the period                ended                December 31, 2006, filed with the SEC on April 2,                2007. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (24) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                April 28, 2006. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------|

| (25)  | Filed                as an exhibit to our Quarterly Report on Form 10-QSB for the period                ended                March 31, 2006, filed with the SEC on May 16,                2006. |
|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (26)  | Filed                  as an exhibit to our registration statement on Form SB-2/A on June                  21,                  2006. |
|------------|---------------------------------------------------------------------------------------------------------------------------------------|

| (27) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                April 28, 2006 |
|------|------------------------------------------------------------------------------------------------------------------------------------------|

| (28) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                August 3, 2006 |
|------|------------------------------------------------------------------------------------------------------------------------------------------|

| (29)  | Filed                as an exhibit to our Quarterly Report on Form 10-QSB for the period                ended                June 30, 2006, filed with the SEC on August 21,                2006 |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (30) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                September 25, 2006 |
|------|----------------------------------------------------------------------------------------------------------------------------------------------|

| (31) | Filed                    as an exhibit to our Current Report on Form 8-K, filed with the                    SEC on                    October 16, 2006 |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| (32) | Filed                as an exhibit to our Quarterly Report on Form 10-QSB for the period                ended                September 30, 2006, filed with the SEC on November 20, 2006 |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (33) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                December 19, 2006 |
|------|---------------------------------------------------------------------------------------------------------------------------------------------|

| (34)  | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                February 2, 2007 |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------|

| (35) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on                February 13, 2007 |
|------|---------------------------------------------------------------------------------------------------------------------------------------------|

| (36) | Filed                as an exhibit to our Annual Report on Form 10-KSB, filed with the                SEC on                April 2, 2007 |
|------|-------------------------------------------------------------------------------------------------------------------------------------------|

| (37) | Filed                as an exhibit to our Current Report on Form 8-K, filed with the SEC                on May                3, 2007 |
|------|---------------------------------------------------------------------------------------------------------------------------------------|

| (38) | Filed                as an exhibit to our Quarterly Report on Form 10-QSB for the period                ended                March 31, 2007, filed with the SEC on May 15,                2007 |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (39) | Filed as an exhibit to our Current                Report on Form 8-K, filed with the SEC on July 9,                2007 |
|------|------------------------------------------------------------------------------------------------------------------------------|

| (40) | Filed as an exhibit to our Current Report                    on Form 8-K,                    filed with the SEC on July 25, 2007   |
|------|----------------------------------------------------------------------------------------------------------------------------------------------|

(b)      Reports on Form 8-K:

| **Date                  of SEC filing of Form 8-K** |   | **Description                  of the Form 8-K**                                                          |
|-----------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------|
| May                  3, 2007                        |   | Disclosure                  of Termination and Entry into Material Definitive                  Agreements |
|                                                |   |                                                                                                      |
| June                  19, 2007                      |   | Disclosure                  of other event                                                                |
|                                                |   |                                                                                                      |
| July                  9, 2007                       |   | Regulation                  FD Disclosure                                                                 |
|                                                |   |                                                                                                      |
| July                  25, 2007                      |   | Disclosure                  of Material Definitive                  Agreement                             |

----

**SIGNATURES**

| **EYI                INDUSTRIES, INC.**                                                                                                                                                                      |   |   |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
|                                                                                                                                                                                                         |   |   |   |
| By:                /s/ Jay                Sargeant                                                                                                                                                      |   |   |        |
| Jay                SargeantPresident,                  Chief Executive Officer,and                    Director(Principal                      Executive Officer)Date:                        August 16, 2007 |   |   |        |

|                                                                                                                                                                           |   |   |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| By:                  /s/                  Rajesh Raniga                                                                                                                   |   |   |        |
| Rajesh                    RanigaChief                      Financial Officer(Principal                      Accounting Officer)Date:                      August 16, 2007 |   |   |        |

----