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| [x] | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|-----|---------------------------------------------------------------------------------------------------|

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

| Delaware                                                                 |   |                                   |
|--------------------------------------------------------------------------|--------|----------------------------------------|
| (State      or other jurisdiction of      incorporation or organization) |   | (IRS      Employer Identification No.) |

| Large      Accelerated Filer |                                                     |   | Accelerated      Filer         |   |
|------------------------------|----------------------------------------------------------|--------|--------------------------------|--------|
| Non-accelerated      filer   |  (do      not check if a smaller reporting company) |   | Smaller      reporting company | X      |

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| PART      I - FINANCIAL INFORMATION                                                                                       |        3  |
|---------------------------------------------------------------------------------------------------------------------------|----------------|
|                                                                                                                      |           |
| Item      1.  Financial Statements                                                                              |        3  |
|                                                                                                                      |           |
| Consolidated      Balance Sheets atJanuary      31, 2009 (unaudited) and October 31, 2008                                 |        3  |
|                                                                                                                      |           |
| Consolidated      Statements of Operations for the threemonths  endedJanuary      31, 2009 and 2008 (unaudited) |        4  |
|                                                                                                                      |           |
| Consolidated      Statements of Cash Flows for thethree      months endedJanuary      31, 2009 and 2008 (unaudited)       |        5  |
|                                                                                                                      |           |
| Notes      to Consolidated Financial Statements (unaudited)                                                               |        6  |
|                                                                                                                      |           |
| Item      2.  Plan of Operation                                                                                 |        7  |
|                                                                                                                      |           |
| Item      4T.  Controls and Procedures                                                                          |        8  |
|                                                                                                                      |           |
| PART      II – OTHER INFORMATION                                                                                    |        10 |
|                                                                                                                      |           |
| Item      1.  Legal Proceedings                                                                                 |        10 |
|                                                                                                                      |           |
| Item      2.  Unregistered Sales of Equity Securities And Use Of      Proceeds                                  |        10 |
|                                                                                                                      |           |
| Item      3.  Defaults Upon Senior Securities                                                                   |        10 |
|                                                                                                                      |           |
| Item      4.  Submission Of Matters To A Vote Of Security      Holders                                          |           |
|                                                                                                                      |           |
| Item      5.  Other Information                                                                                 |        10 |
|                                                                                                                      |           |
| Item      6.  Exhibits                                                                                          |        11 |
|                                                                                                                      |           |

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|                                                                                                          |   |        |       |   |   |   |
|---------------------------------------------------------------------------------------------------------------|--------|-------------|------------|--------|--------|--------|
| WESTERGAARD.COM,      INC.                                                                                    |   |        |       |   |
| CONSOLIDATED      BALANCE SHEETS                                                                              |   |        |       |   |
| JANUARY      31, 2009 and OCTOBER 31, 2008                                                                    |   |        |       |   |
|                                                                                                          |   |        |       |   |   |   |
|                                                                                                          |   | 2009        |       |   | 2008   |   |
|                                                                                                          |   | (unaudited) |       |   |   |   |
| ASSETS                                                                                                        |   |        |       |   |
|                                                                                                          |   |        |       |   |   |   |
| Current      assets:                                                                                          |   |        |       |   |   |   |
| Cash                                                                                                          |   | $           | -          |   |   | $      | - |   |
|                                                                                                          |   |        |       |   |   |   |   |   |
| Total      current assets                                                                                     |   |        | -          |   |   |   | - |   |
|   Total      assets                                                                                 |   | $           | -          |   |   | $      | - |   |
|                                                                                                          |   |        |       |   |   |   |   |   |
| LIABILITIES      AND STOCKHOLDERS' DEFICIT                                                                    |   |        |       |   |   |
|                                                                                                          |   |        |       |   |   |   |   |   |
| Current      liabilities:                                                                                     |   |        |       |   |   |   |   |   |
| Accounts      payable and accrued liabilities                                                                 |   | $           | 761,816    |   |   | $      | 752,841 |   |
|                                                                                                          |   |        |       |   |   |   |   |   |
| Total      current liabilities                                                                                |   |        | 761,816    |   |   |   | 752,841 |   |
|                                                                                                          |   |        |       |   |   |   |   |   |
| Stockholders'      deficit                                                                                    |   |        |       |   |   |   |   |   |
| Common      stock, par value $0.001, 100,000,000 authorized,                                                  |   |        | 11,948     |   |   |   | 11,948 |   |
|   11,948,445      issued and outstanding at January 31, 2009 and October 31, 2008      respectively |   |        |       |   |   |   |   |   |
| Additional      paid in capital                                                                               |   |        | 2,954,960  |   |   |   | 2,954,960 |   |
| Accumulated      deficit                                                                                      |   |        | (3,728,724 | )      |   |   | (3,719,749 | ) |
|                                                                                                          |   |        |       |   |   |   |   |   |
| Total      stockholders' deficit                                                                              |   |        | (761,816   | )      |   |   | (752,841 | ) |
|                                                                                                          |   |        |       |   |   |   |   |   |
| Total      liabilities and stockholders' deficit                                                              |   | $           | -          |   |   | $      | - |   |

----

| WESTERGAARD.COM,      INC.                                          |   |
|---------------------------------------------------------------------|--------|
| CONSOLIDATED      STATEMENTS OF OPERATIONS                          |   |
| FOR      THREE MONTHS ENDED                                         |   |
| JANUARY      31, 2009 and 2008                                      |   |
|                                                                |   |   |   |   |   |   |
|                                                                |   | 2009 |   |   | 2008 |   |
|                                                                |   | (unaudited) |   |   | (unaudited) |   |
|                                                                |   |   |   |   |   |   |
| Expenses:                                                           |   |   |   |   |   |   |
|       General      and administrative |   | $ | 8,975 |   |   | $ | 4,219 |   |
|                                                                |   |   |   |   |   |   |   |   |
|       Total      expenses             |   |   | 8,975 |   |   |   | 4,219 |   |
|                                                                |   |   |   |   |   |   |   |   |
| Net      income (loss)                                              |   | $ | (8,975 | ) |   | $ | (4,219 | ) |
|                                                                |   |   |   |   |   |   |   |   |
| Net      income (loss) per Share                                    |   |   |   |   |   |   |   |   |
|       Basic      and diluted          |   | $ | (0.00 | ) |   | $ | (0.00 | ) |
|                                                                |   |   |   |   |   |   |   |   |
| Weighted      average shares                                        |   |   |   |   |   |   |   |   |
|       outstanding                     |   |   |   |   |   |   |   |   |
|       basic      and diluted          |   |   | 11,948,445 |   |   |   | 11,948,445 |   |

----

| WESTERGAARD.COM,      INC.                        |   |
|---------------------------------------------------|--------|
| CONSOLIDATED      STATEMENTS OF CASHFLOWS         |   |
| THREE      MONTHS ENDED JANUARY 31, 2009 and 2008 |   |
|                                              |   |   |   |   |   |   |
|                                              |   |   |   |   |   |   |
|                                              |   | 2009 |   |   | 2008 |   |
|                                              |   | (unaudited) |   |   | (unaudited) |   |
|                                              |   |   |   |   |   |   |
| Cash      flows from operating activities:        |   |   |   |   |   |   |
|                                              |   |   |   |   |   |   |
| Net      loss                                     |   | $ | (8,975 | ) |   | $ | (4,219 | ) |
|                                              |   |   |   |   |   |   |   |   |
| Changes      in current assets and liabilities:   |   |   |   |   |   |   |   |   |
| Accounts      payable and accrued expenses        |   |   | 8,975 |   |   |   | 4,219 |   |
|                                              |   |   |   |   |   |   |   |   |
| Net      cash used in operating activities        |   |   | - |   |   |   | - |   |
|                                              |   |   |   |   |   |   |   |   |
|                                              |   |   |   |   |   |   |   |   |
| Net      increase in cash                         |   |   | - |   |   |   | - |   |
|                                              |   |   |   |   |   |   |   |   |
| Cash,      beginning of period                    |   |   | - |   |   |   | - |   |
|                                              |   |   |   |   |   |   |   |   |
| Cash,      end of period                          |   | $ | - |   |   | $ | - |   |

----

----

| ·   | Developing      a business model; |
|--------------------|-----------------------------------|

| ·   | Marketing      our services to smallcap companies; |
|--------------------|----------------------------------------------------|

| ·   | Recruiting      employees and analysts; |
|--------------------|-----------------------------------------|

| ·   | Initial      planning and development of our web sites;and |
|--------------------|------------------------------------------------------------|

| ·   | Building      of infrastructure of web sites. |
|--------------------|-----------------------------------------------|

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| (a) | Evaluation of      disclosure controls andprocedures |
|-----|------------------------------------------------------|

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| (b)   | Changes in internal      control over financialreporting |
|-----------------|----------------------------------------------------------|

----

| (a)   | None. |
|-----------------|-------|

| (b)   | Not      Applicable. |
|-----------------|----------------------|

| (c)   | Not      Applicable. |
|-----------------|----------------------|

ITEM 3. Defaults upon Senior Securities

| (a)   | Not      Applicable. |
|-----------------|----------------------|

| (b)   | Not      Applicable. |
|-----------------|----------------------|

| (a)   | Not      applicable. |
|-----------------|----------------------|

| (b)   | Not      applicable. |
|-----------------|----------------------|

----

| Exhibit Number | Description                                                                                                                                                                                                                                              |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1            | Articles      of Incorporation of the Company, as amended. (Incorporated by reference to      Exhibit 3.1 to the Company’s Quarterly Report on Form 10-QSB for the      quarter ending July 31, 2007, which was filed on September 13,      2007.) |
|           |                                                                                                                                                                                                                                                     |
| 3.2            | Amended      and restated Bylaws of the Company  (Incorporated by reference      to Exhibit 2.2 to the Company’s Form 10-SB filed on March 2,      2000.)                                                                                |
|           |                                                                                                                                                                                                                                                     |
| 31.1           | Certification      of President required by Rule 13a-14/15d-14(a) under the Exchange      Act                                                                                                                                                       |
|           |                                                                                                                                                                                                                                                     |
| 31.2           | Certification      of Principal Financial Officer Pursuant to Section 302 of      the Sarbanes-Oxley Act of 2002.                                                                                                                         |
|           |                                                                                                                                                                                                                                                     |
| 32.1           | Certification      of President and Principal Financial Officer Pursuant to 18      U.S.C. Section 1350, as adopted pursuant to Section 906 of the      Sarbanes-Oxley Act of2002.                                                             |

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