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Table        of Contents

**UNITED        STATES SECURITIES AND EXCHANGE        COMMISSION**

**WASHINGTON,        D. C.  20549**

**FORM        10-QSB**

** **

**June        30**
***,***
** 2007**

**1-9731**

*Commission        file No.)*

**ARRHYTHMIA        RESEARCH TECHNOLOGY, INC.**

*(Exact        name of small business issuer as specified in its charter)*

| **DELAWARE**                                                                                                  | **72-0925679**                                          |
|---------------------------------------------------------------------------------------------------------------|---------------------------------------------------------|
| *(State                  or other jurisdiction of incorporation                  or  organization)* | *(I.R.S.                  employer identification no.)* |

**25        Sawyer Passway**

**Fitchburg,        Massachusetts  01420**

*(Address        of principal executive offices)*

**(978)        345-5000**

*(Issuer's        telephone number, including area code)*

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Top              of Form

**ARRHYTHMIA        RESEARCH TECHNOLOGY, INC.**

|  PART                I - FINANCIAL                INFORMATION      |  1                                                                                                                                                              |
|--------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                             |                                                                                                                                                                 |   |
|                                                                                             |  Item                1.  Consolidated Financial Statements                                                                                  |  1 |
|                                                                                             |                                                                                                                                                                 |  Consolidated Balance                Sheets  |  1 |
|                                                                                             |                                                                                                                                                                 |  Consolidated Statements of                Income  |  2 |
|                                                                                             |                                                                                                                                                                 |  Consolidated Statements of Cash                Flows  |  3 |
|                                                                                             |                                                                                                                                                                 |  Notes to the Consolidated                Financial Statements  |  4 |
|                                                                                             |  Item                2.  Management's Discussion and Analysis of Financial Condition                and Results of Operations     |  6 |
|                                                                                             |  Item                3.  Controls and Procedures                                                                                  |  10 |
|                                                                                             |                                                                                                                                                                 |
|  PART                II - OTHER INFORMATION                                       |  10                                                                                                                                                             |
|                                                                                             |                                                                                                                                                                 |   |
|                                                                                             | Item                4.  Submission of Matters to a Vote of Security                Holders.                                            |  10 |
|                                                                                             | Item                5.  Other Information                                                                                                                       |  10 |
|                                                                                             | Item                6.  Exhibits                                                                                                  |  11 |
|                                                                                             | SIGNATURES                                                                                                                                       |  11 |

| Exhibit | 10.45 | Employment                  agreement between Michael F. Nolan and                  the Company dated June 4, 2007                                                               | X-1 |
|---------|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----|
| Exhibit | 31.1  | Certification                  of Chief Executive Officer pursuant                  to section 302 of the Sarbanes-Oxley Act of 2002                                             | X-2 |
| Exhibit | 31.2  | Certification                  of Chief Financial Officer pursuant                  to section 302 of the Sarbanes-Oxley Act of 2002                                             | X-3 |
| Exhibit | 32.1  | Certification                  of Chief Executive Officer pursuant to                  section 906 of the Sarbanes-Oxley Act of 2002                                             | X-4 |
| Exhibit | 32.2  | Certification                  of Chief Financial Officer pursuant                  to section 906 of the Sarbanes-Oxley Act of 2002                                             | X-5 |
| Exhibit | 99.01 | Press                  Release dated August 14, 2007                  announcing its financial results for the quarter ended                  June 30, 2007  | X-6 |

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Table            of Contents

**PART        I - FINANCIAL INFORMATION**

**Item        1.  Consolidated Financial Statements**

| **ASSETS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | June                  30, 2007 |       |   | December                  31,2006 |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|------------|--------|-----------------------------------|--------|
| Current                  assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                           |       |   |                              |   |
| Cash                  and cash                  equivalents                                                                                                                                                                              |   | $                              | 1,679,312  |   |                              | $      | 2,065,645 |   |
| Trade                  and other accounts                  receivable, net of allowance fordoubtful                  accounts of $39,830                  and                  $29,830                                                                                 |   |                           | 3,566,272  |   |                              |   | 2,857,937 |   |
| Inventories,                  net                                                                                                                                                                                                        |   |                           | 2,896,760  |   |                              |   | 2,868,292 |   |
| Deferred                  income taxes,                  net                                                                                                                                                                             |   |                           | 57,000     |   |                              |   | 57,000 |   |
| Deposits,                  prepaid expenses and                  other current                  assets                                                                                                                                   |   |                           | 720,459    |   |                              |   | 476,153 |   |
| Total                  current                  assets                                                                                                                                                                                                  |   |                           | 8,919,803  |   |                              |   | 8,325,027 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                           |       |   |                              |   |   |   |
| Property                  and equipment, net of accumulated depreciation of$7,290,841                  and                  $6,849,805                                                                                                   |   |                           | 6,618,467  |   |                              |   | 6,045,736 |   |
| Goodwill                                                                                                                                                                                                                  |   |                           | 1,564,966  |   |                              |   | 1,564,966 |   |
| Other                  intangible assets,                  net                                                                                                                                                            |   |                           | 267,269    |   |                              |   | 310,802 |   |
| Deferred                  income taxes,                  net                                                                                                                                                              |   |                           | 70,000     |   |                              |   | 70,000 |   |
| Other                  assets                                                                                                                                                                                             |   |                           | 45,411     |   |                              |   | 87,349 |   |
| Total                  assets                                                                                                                                                                                                            |   | $                              | 17,485,916 |   |                              | $      | 16,403,880 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                           |       |   |                              |   |   |   |
| **LIABILITIES                  AND SHAREHOLDERS’ EQUITY**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                           |       |   |                              |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                           |       |   |                              |   |   |   |
| Current                  liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                           |       |   |                              |   |   |   |
| Accounts                  payable                                                                                                                                                                                                        |   | $                              | 1,741,674  |   |                              | $      | 1,347,464 |   |
| Accrued                  expenses                                                                                                                                                                                                        |   |                           | 346,267    |   |                              |   | 414,739 |   |
| Current                  portion of acquisition                  note                  payable                                                                                                                                           |   |                           | 61,633     |   |                              |   | 61,633 |   |
| Total                  current                  liabilities                                                                                                                                                                                             |   |                           | 2,149,574  |   |                              |   | 1,823,836 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                           |       |   |                              |   |   |   |
| Long                  term liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                           |       |   |                              |   |   |   |
| Long                  term                  payables                                                                                                                                                                                     |   |                           | 20,419     |   |                              |   | 25,836 |   |
| Acquisition                  note payable, net of                  current                  portion                                                                                                                                      |   |                           | 103,900    |   |                              |   | 134,083 |   |
| Total                  long term                  liabilities                                                                                                                                                                                           |   |                           | 124,319    |   |                              |   | 159,919 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                           |       |   |                              |   |   |   |
| Total                  liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                           | 2,273,893  |   |                              |   | 1,983,755 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                           |       |   |                              |   |   |   |
| Shareholders’                  equity:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                           |       |   |                              |   |   |   |
| Preferred                  stock, $1 par value;                  2,000,000 shares authorized, none issued                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                           | -          |   |                              |   | - |   |
| Common                  stock, $0.01 par value;                  10,000,000 shares authorized,3,926,491                  shares                  issued                                                                                                 |   |                           | 39,265     |   |                              |   | 39,265 |   |
| Additional                  paid-in-capital                                                                                                                                                                                              |   |                           | 10,116,707 |   |                              |   | 10,021,417 |   |
| Common                  stock held in treasury,                  1,214,811, and 1,220,811 shares at cost                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                           | (3,326,579 | )      |                              |   | (3,343,007 | ) |
| Retained                  earnings                                                                                                                                                                                                       |   |                           | 8,382,630  |   |                              |   | 7,702,450 |   |
| Total                  shareholders’                  equity                                                                                                                                                                                      |   |                           | 15,212,023 |   |                              |   | 14,420,125 |   |
| Total                  liabilities and                  shareholders’                  equity                                                                                                                                                     |   | $                              | 17,485,916 |   |                              | $      | 16,403,880 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                           |       |   |                              |   |   |   |

**The        accompanying notes are an integral part of the consolidated financial        statements.**

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ARRHYTHMIA        RESEARCH TECHNOLOGY, INC. AND SUBSIDIARY

|                                                                                           |   | Three                    Months Ended June 30,  |      | Six                    Months Ended June 30,  |
|------------------------------------------------------------------------------------------------|--------|------------------------------------------------------|-----------|----------------------------------------------------|
|                                                                                           |   | **2007**                                        |      | **2006**                                      |   | **2007**  |   | **2006**  |
| Revenue                                                                                        |   | $                                                    | 5,400,218 |                                               |   | $ | 4,656,360 |   |   | $ | 10,409,494 |   |   | $ | 8,925,407 |   |
| Cost                    of sales                                                               |   |                                                 | 4,131,193 |                                               |   |   | 3,109,552 |   |   |   | 8,077,540 |   |   |   | 6,012,819 |   |
| Gross                    profit                                                                |   |                                                 | 1,269,025 |                                               |   |   | 1,546,808 |   |   |   | 2,331,954 |   |   |   | 2,912,588 |   |
|                                                                                           |   |                                                 |      |                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Selling                    and marketing                                                       |   |                                                 | 177,791   |                                               |   |   | 151,364 |   |   |   | 361,464 |   |   |   | 293,819 |   |
| General                    and administrative                                                  |   |                                                 | 550,617   |                                               |   |   | 457,747 |   |   |   | 1,055,911 |   |   |   | 843,723 |   |
| Research                    and development                                                    |   |                                                 | 16,525    |                                               |   |   | 20,481 |   |   |   | 30,377 |   |   |   | 37,937 |   |
| Total                    expense                                                               |   |                                                 | 744,933   |                                               |   |   | 629,592 |   |   |   | 1,447,752 |   |   |   | 1,175,479 |   |
|                                                                                           |   |                                                 |      |                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Income                    from                    operations                                   |   |                                                 | 524,092   |                                               |   |   | 917,216 |   |   |   | 884,202 |   |   |   | 1,737,109 |   |
| Other                    income, (expense) net                                                 |   |                                                 | 308       |                                               |   |   | 17,253 |   |   |   | (10,022 | ) |   |   | 2,366 |   |
| Income                    before income taxes                                                  |   |                                                 | 524,400   |                                               |   |   | 934,469 |   |   |   | 874,180 |   |   |   | 1,739,475 |   |
| Income                    tax provision                                                        |   |                                                 | 78,000    |                                               |   |   | 357,000 |   |   |   | 194,000 |   |   |   | 641,000 |   |
| Net                    income                                                                  |   | $                                                    | 446,400   |                                               |   | $ | 577,469 |   |   | $ | 680,180 |   |   | $ | 1,098,475 |   |
|                                                                                           |   |                                                 |      |                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                    income per share – basic                                          |   | $                                                    | 0.16      |                                               |   | $ | 0.22 |   |   | $ | 0.25 |   |   | $ | 0.41 |   |
|                                                                                           |   |                                                 |      |                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                    income per share – diluted                                        |   | $                                                    | 0.16      |                                               |   | $ | 0.21 |   |   | $ | 0.24 |   |   | $ | 0.41 |   |
|                                                                                           |   |                                                 |      |                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash                    dividends declared per share                                           |   | $                                                    | 0.00      |                                               |   | $ | 0.06 |   |   | $ | 0.00 |   |   | $ | 0.06 |   |
|                                                                                           |   |                                                 |      |                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                    average common sharesOutstanding–                    basic   |   |                                                 | 2,711,680 |                                               |   |   | 2,666,392 |   |   |   | 2,709,105 |   |   |   | 2,666,293 |   |
| Weighted                    average common sharesOutstanding–                    diluted |   |                                                 | 2,777,384 |                                               |   |   | 2,701,620 |   |   |   | 2,793,267 |   |   |   | 2,699,101 |   |

**The        accompanying notes are an integral part of the consolidated financial        statements.**

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ARRHYTHMIA        RESEARCH TECHNOLOGY, INC. AND SUBSIDIARY

|                                                                                                                                                 |   | Six                  Months EndedJune                  30, |       |
|------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------|------------|
|                                                                                                                                                 |   | **2007**                                              |       | **2006**  |
| Cash                  flows from operating activities:                                                                                               |   |                                                       |       |   |   |   |
| Net                  income                                                                                                                          |   | $                                                          | 680,180    |   |   | $ | 1,098,475 |   |
|                                                                                                                                                 |   |                                                       |       |   |   |   |   |   |
| Adjustments                  to reconcile net income to net cash provided by    (used                  in) operating activities: |   |                                                       |       |   |   |   |   |   |
| Depreciation                  and                  amortization                                                                                      |   |                                                       | 539,060    |   |   |   | 413,801 |   |
| Deferred                  income                  taxes                                                                                              |   |                                                       | -          |   |   |   | 37,000 |   |
| Share                  based                  compensation                                                                                           |   |                                                       | 19,009     |   |   |   | 3,759 |   |
| Changes                  in operating assets and                  liabilities:                                                                       |   |                                                       |       |   |   |   |   |   |
| Trade                  and other accounts                  receivable                                                                                |   |                                                       | (708,335   | ) |   |   | (623,490 | ) |
| Inventories                                                                                                                                          |   |                                                       | (28,468    | ) |   |   | (252,853 | ) |
| Deposits,                  prepaid expenses and                  other assets                                                                        |   |                                                       | (205,343   | ) |   |   | (1,321 | ) |
| Accounts                  payable and accrued                  expenses                                                                              |   |                                                       | 320,321    |   |   |   | 647,355 |   |
| Net                  cash provided by operating                  activities                                                                          |   |                                                       | 616,424    |   |   |   | 1,322,726 |   |
|                                                                                                                                                 |   |                                                       |       |   |   |   |   |   |
| Cash                  flows from investing activities:                                                                                               |   |                                                       |       |   |   |   |   |   |
| Capital                  expenditures, net of                  disposals                                                                             |   |                                                       | (1,065,283 | ) |   |   | (527,193 | ) |
| Net                  cash used in investing                  activities                                                                              |   |                                                       | (1,065,283 | ) |   |   | (527,193 | ) |
|                                                                                                                                                 |   |                                                       |       |   |   |   |   |   |
| Cash                  flows from financing activities:                                                                                               |   |                                                       |       |   |   |   |   |   |
| Payments                  on acquisition note                  payable                                                                               |   |                                                       | (30,183    | ) |   |   | - |   |
| Cash                  dividend                  paid                                                                                                 |   |                                                       | -          |   |   |   | (160,111 | ) |
| Tax                  benefit from exercise of                  stock options                                                                         |   |                                                       | 33,549     |   |   |   | 1,119 |   |
| Proceeds                  from the exercise of                  stock options                                                                        |   |                                                       | 59,160     |   |   |   | 19,720 |   |
| Net                  cash provided by (used in)                  financing activities                                                                |   |                                                       | 62,526     |   |   |   | (139,272 | ) |
|                                                                                                                                                 |   |                                                       |       |   |   |   |   |   |
| Net                  (decrease) increase in cash and cash equivalents                                                                                |   |                                                       | (386,333   | ) |   |   | 656,261 |   |
|                                                                                                                                                 |   |                                                       |       |   |   |   |   |   |
| Cash                  and cash equivalents at beginning of period                                                                                    |   |                                                       | 2,065,645  |   |   |   | 1,931,823 |   |
|                                                                                                                                                 |   |                                                       |       |   |   |   |   |   |
| Cash                  and cash equivalents at end of period                                                                                          |   | $                                                          | 1,679,312  |   |   | $ | 2,588,084 |   |
|                                                                                                                                                 |   |                                                       |       |   |   |   |   |   |
| Supplemental                  Information:                                                                                                           |   |                                                       |       |   |   |   |   |   |
| At                  June 30, 2007 the Company                  has $1,118 of dividends payable.                                                      |   |                                                       |       |   |   |
|                                                                                                                                                 |   |

**The        accompanying notes are an integral part of the consolidated financial        statements.**

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Table            of Contents

Notes        to the Consolidated Financial Statements

*1.        Basis of Presentation:*

*2.        Inventories:*

| Inventories                  consist of the following as of: |   |        | June                  30,2007   |   |        | December                  31, 2006  |
|--------------------------------------------------------------|--------|--------|-------------------------------------------|--------|--------|------------------------------------------|
| Raw                  materials                               |   | $      | 1,373,464                                 |   |   | $                                        | 1,171,803 |   |
| Work-in-process                                         |   |   | 444,468                                   |   |   |                                     | 525,515 |   |
| Finished                  goods                              |   |   | 1,078,828                                 |   |   |                                     | 1,170,974 |   |
|      Total                          |   | $      | 2,896,760                                 |   |   | $                                        | 2,868,292 |   |

*3.        Share-Based        Compensation:*

*Share-Based Payment*

|                                                |  Six                  Months Ended June 30,  |
|-----------------------------------------------------|--------------------------------------------------------|
|                                                | 2007                                                   | 2006 |
| Dividend                    Yield                   | 0.44                    %                              | N/A |
| Expected                    Volatility              | 43                    %                                | N/A |
| Risk                    Free Interest Rate          | 5.5                    %                               | N/A |
| Expected                    Option Terms (in years) | 6                                                      | N/A |

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Table            of Contents

*Share-based        Incentive Plan*

| Exercise                  Price | Number                  of Outstanding                  Shares | Weighted                  Average Remaining                  Contractual Life                  (years) | Options                  Currently                  Exercisable |
|---------------------------------|----------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------|
| $4.85                           | 25,000                                                         | 2.09                                                                                                   | 15,000                                                          |
| 9.86                            | 72,000                                                         | 4.47                                                                                                   | 72,000                                                          |
| 12.42                           | 10,000                                                         | 5.10                                                                                                   | -                                                               |
| 14.10                           | 10,000                                                         | 5.93                                                                                                   | -                                                               |
| 23.10                           | 10,000                                                         | 5.68                                                                                                   | -                                                               |

|                                             | Non-Vested                  Options |
|--------------------------------------------------|-------------------------------------|
|                                             | Number                  of Shares   | Weighted                  Average                  Fair Value |
| Non-vested                  at December 31, 2006 | 20,000                              | $  3.67 |
| Granted                                          | 20,000                              |                      8.67 |
| Vested                                           | -                                   | - |
| Forfeited                                        | -                                   | - |
| Non-vested                  at June 30, 2007     | 40,000                              | $ 6.17 |

*4.        Income Taxes*

*Accounting for Uncertainty in Income        Taxes*
*Accounting        for Income Taxes*

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*5.        Recent Accounting        Pronouncements:*

*Fair Value        Measurements*

*The Fair Value Option for Financial Assets and        Financial Liabilities*

**Item        2.  Management's Discussion and Analysis of Financial        Condition and Results of Operations**

*Forward-Looking        Statements*

*Overview*

*Results        of Operations*

***Revenue***

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Table            of Contents

|                           |   | Six                  Months Ending June 30,  |
|--------------------------------|--------|---------------------------------------------------|
|                           |   |                                                   | 2007  |   | %   |   |  | 2006  |   | %  |
| United                  States |   | $                                                 | 5,705,028 |   |   |   | 55 |   |   | $ | 3,556,481 |   |   |   | 40 |   |
| Canada                         |   |                                              | 2,911,075 |   |   |   | 28 |   |   |   | 3,219,413 |   |   |   | 36 |   |
| Europe                         |   |                                              | 1,378,043 |   |   |   | 13 |   |   |   | 1,821,645 |   |   |   | 20 |   |
| Pacific                  Rim   |   |                                              | 205,250 |   |   |   | 2 |   |   |   | 158,126 |   |   |   | 2 |   |
| Other                          |   |                                              | 210,098 |   |   |   | 2 |   |   |   | 169,742 |   |   |   | 2 |   |
| Total                          |   | $                                                 | 10,409,494 |   |   |   | 100 |   |   | $ | 8,925,407 |   |   |   | 100 |   |

***Cost        of sales***

***Selling        and        marketing***
***expense***

***General        and administrative        expense***

***Research        and development        expense***

***Other        expense, net***

***Income        taxes***

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*Liquidity        and Capital Resources*

*Critical        Accounting Policies*

*Revenue        Recognition and Accounts        Receivable*

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Table            of Contents

*Stock-Based        Compensation*

*Inventory        and Inventory        Reserves*

*Deferred        Tax Assets*

*Asset        Impairment –Goodwill*

*Asset        Impairment – Long Lived        Assets*

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Table            of Contents

**Item        3.  Controls and Procedures**

**PART        II - OTHER INFORMATION**

**Item        4.  Submission of Matters to a Vote of Security        Holders.**

|                                | Share                  Voted For | Shares                  Withheld |
|-------------------------------------|----------------------------------|----------------------------------|
| Dr.                  Paul F. Walter | 2,488,754                        | 92,193                           |

| Share                  Voted For | Shares                  Withheld | Shares                  Abstaining |
|----------------------------------|----------------------------------|------------------------------------|
| 938,202                          | 60,333                           | 1,742                              |

| Share                  Voted For | Shares                  Withheld | Shares                  Abstaining |
|----------------------------------|----------------------------------|------------------------------------|
| 2,532,183                        | 48,247                           | 517                                |

**Item          5.  Other Information.**

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**Item        6.  Exhibits**

| (a)   | Exhibits |
|-----------------|----------|

|   |  3.0   |  Articles                  of Incorporation(a)                                                                                                                                                |
|--------|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |  3.1             |  By-laws(b)                                                                                                                                                                                   |
|   |  10.43*          |  Employment                  agreement between James E. Rouse and the Company dated December                  26th,                  2006.(d)                                                 |
|   |  10.44*          |  Employment                  agreement between David A. Garrison and the Company dated January                  1st,                  2007.(d)                                                |
|   |  10.45*          |  Employment                  agreement between Michael F. Nolan and the Company dated June 4,                  2007.                                                                          |
|   |  31.1            |  Certification                  of the CEO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a) on page                  X-2.                                                                       |
|   |  31.2            |  Certification                  of the CFO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a) on page                  X-3.                                                                       |
|   |  32.1            |  Certification                  pursuant to 18 U.S.C. §1350 as adopted pursuant to Section 906 of the                  Sarbanes-Oxley Act of 2002 on page X-4.                           |
|   |  32.2            |  Certification                  pursuant to 18 U.S.C. §1350 as adopted pursuant to Section 906 of the                  Sarbanes-Oxley Act of 2002 on page X-5.                           |
|   |  99.01           |  Press                  Release dated August 14, 2007 announcing its financial results                  for the quarter ended June 30, 2007 on page                  X-6. |

|   | *                  Indicates a management contract or compensatory plan required to                  be filed                  as an exhibit. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------|

|  (a) |   |  Incorporated                by reference from the Company’s Registration Statement on Form S-18 as                filed with the Commission in April 1988, Registration Statement No.                33-20945-FW. |
|-----------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  (b) |   |  Incorporated                  by reference from the Company’s Form 10-Q for period ended September 30,                  2002 as filed with the Commission in November                  2002.                      |
|  (c) |   |  Incorporated                by reference from the Company’s Form 8-K as filed with the Commission on                May 21, 2004.                                                                                 |
|  (d) |   |  Incorporated                by reference from the Company’s Form 10-KSB for period ended December 31,                2006 as filed with the Commission in March of                2007.                           |

**SIGNATURES**

|   | ARRHYTHMIA                  RESEARCH TECHNOLOGY, INC.                                                                                                                                                                                                                                                                                                                                                                                                                  |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | By:           /s/  James                  E.                  Rouse                                                          |
|   | James                  E. Rouse                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   | President                  and Chief Executive                  Officer                                                                                                                                                                                                                                                                                                                                                                                                     |
|   | (Principal                  Executive                  Officer)                                                                                                                                                                                                                                                                                                                                                                                                        |
|   | By:           /s/  David                  A.                  Garrison                                                       |
|   | David                  A.                  Garrison                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   | Executive                  Vice President and                  Chief Financial Officer                                                                                                                                                                                                                                                                                                                                                                                      |
|   | (Principal                  Financial and                  Accounting Officer)                                                                                                                                                                                                                                                                                                                                                                                              |