Table      of Contents

**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON,      D. C.  20549**

**FORM      10-QSB**

** **

**September      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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**ARRHYTHMIA      RESEARCH TECHNOLOGY, INC.**

PART      I -      FINANCIAL INFORMATION

Item      1.  Consolidated Financial      Statements

Consolidated      Balance Sheets

Consolidated      Statements of Income

Consolidated      Statements of Cash Flows

Notes      to the      Consolidated Financial Statements

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

Item      3.  Controls and Procedures

PART      II - OTHER      INFORMATION

Item      5.  Other Information.

Item      6.  Exhibits

SIGNATURES

|    |   |                                                                                                                                                         |   |
|---------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Exhibit | 31.1   | Certification                of Chief Executive Officer pursuant                to section 302 of the Sarbanes-Oxley Act of 2002                             | X-1    |
|    |   |                                                                                                                                                         |   |
| Exhibit | 31.2   | Certification                of Chief Financial Officer pursuant                to section 302 of the Sarbanes-Oxley Act of 2002                             | X-2    |
|    |   |                                                                                                                                                         |   |
| Exhibit | 32.1   | Certification                of Chief Executive Officer pursuant                to section 906 of the Sarbanes-Oxley Act of 2002                             | X-3    |
|    |   |                                                                                                                                                         |   |
| Exhibit | 32.2   | Certification                of Chief Financial Officer pursuant                to section 906 of the Sarbanes-Oxley Act of 2002                             | X-4    |
|    |   |                                                                                                                                                         |   |
| Exhibit | 99.01  | Press                Release dated November 12, 2007 announcing                its financial results for the quarter ended September 30,                2007 | X-5    |

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**PART      I - FINANCIAL INFORMATION**

**Item      1.  Consolidated Financial Statements**

| **ASSETS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | September                30, 2007  |       | December                31,2006  |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|------------|---------------------------------------|
| Current                assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                    |       |                                  |   |   |
| Cash                and cash                equivalents                                                                                                                                                                        |   | $                                       | 2,194,603  |                                  |   | $ | 2,065,645 |   |
| Trade                and other accounts                receivable, net of allowance fordoubtful                accounts of $49,830                and                $29,830                                                                                 |   |                                    | 2,737,518  |                                  |   |   | 2,857,937 |   |
| Inventories,                net                                                                                                                                                                                                |   |                                    | 3,558,815  |                                  |   |   | 2,868,292 |   |
| Deferred                income taxes,                net                                                                                                                                                                       |   |                                    | 57,000     |                                  |   |   | 57,000 |   |
| Deposits,                prepaid expenses and                other current                assets                                                                                                                               |   |                                    | 684,523    |                                  |   |   | 476,153 |   |
| Total                current                assets                                                                                                                                                                                            |   |                                    | 9,232,459  |                                  |   |   | 8,325,027 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                    |       |                                  |   |   |   |   |
| Property                and equipment, net of accumulated depreciation of$7,565,084                and                $6,849,805                                                                                               |   |                                    | 7,078,504  |                                  |   |   | 6,045,736 |   |
| Goodwill                                                                                                                                                                                                        |   |                                    | 1,564,966  |                                  |   |   | 1,564,966 |   |
| Other                intangible assets,                net                                                                                                                                                      |   |                                    | 244,735    |                                  |   |   | 310,802 |   |
| Deferred                income taxes,                net                                                                                                                                                        |   |                                    | 70,000     |                                  |   |   | 70,000 |   |
| Other                assets                                                                                                                                                                                     |   |                                    | 32,466     |                                  |   |   | 87,349 |   |
| Total                assets                                                                                                                                                                                                    |   | $                                       | 18,223,130 |                                  |   | $ | 16,403,880 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                    |       |                                  |   |   |   |   |
| **LIABILITIES                AND SHAREHOLDERS’ EQUITY**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                                    |       |                                  |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                    |       |                                  |   |   |   |   |
| Current                liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                                    |       |                                  |   |   |   |   |
| Accounts                payable                                                                                                                                                                                                |   | $                                       | 1,729,799  |                                  |   | $ | 1,347,464 |   |
| Accrued                expenses                                                                                                                                                                                                |   |                                    | 304,312    |                                  |   |   | 414,739 |   |
| Current                portion of acquisition                note                payable                                                                                                                                       |   |                                    | 61,633     |                                  |   |   | 61,633 |   |
| Short                term loan                payable                                                                                                                                                                          |   |                                    | 382,959    |                                  |   |   | - |   |
| Total                current                liabilities                                                                                                                                                                                       |   |                                    | 2,478,703  |                                  |   |   | 1,823,836 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                    |       |                                  |   |   |   |   |
| Long                term liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                    |       |                                  |   |   |   |   |
| Long                term                payables                                                                                                                                                                               |   |                                    | 10,210     |                                  |   |   | 25,836 |   |
| Acquisition                note payable, net of                current                portion                                                                                                                                  |   |                                    | 88,336     |                                  |   |   | 134,083 |   |
| Total                long term                liabilities                                                                                                                                                                                     |   |                                    | 98,546     |                                  |   |   | 159,919 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                    |       |                                  |   |   |   |   |
| Total                liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                    | 2,577,249  |                                  |   |   | 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                                                                                                                                                                                      |   |                                    | 10,130,023 |                                  |   |   | 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                                                                                                                                                                                               |   |                                    | 8,803,172  |                                  |   |   | 7,702,450 |   |
| Total                shareholders’                equity                                                                                                                                                                                |   |                                    | 15,645,881 |                                  |   |   | 14,420,125 |   |
| Total                liabilities and                shareholders’                equity                                                                                                                                                 |   | $                                       | 18,223,130 |                                  |   | $ | 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 September                  30, |      |   | Nine                  Months Ended September                  30, |   |
|--------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|-----------|--------|------------------------------------------------------------------------|--------|
|                                                                                       |   | **2007**                                                           |      |   | **2006**                                                               |   |   | **2007** |   |   | **2006** |   |
| Revenue                                                                                    |   | $                                                                  | 4,457,688 |   |                                                                   | $      | 4,412,628 |   |   | $ | 14,867,182 |   |   | $ | 13,338,035 |   |
| Cost                  of sales                                                             |   |                                                               | 3,203,293 |   |                                                                   |   | 3,143,268 |   |   |   | 11,280,833 |   |   |   | 9,156,087 |   |
| Gross                  profit                                                              |   |                                                               | 1,254,395 |   |                                                                   |   | 1,269,360 |   |   |   | 3,586,349 |   |   |   | 4,181,948 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Selling                  and marketing                                                     |   |                                                               | 209,459   |   |                                                                   |   | 130,706 |   |   |   | 570,923 |   |   |   | 424,525 |   |
| General                  and administrative                                                |   |                                                               | 574,865   |   |                                                                   |   | 444,606 |   |   |   | 1,630,776 |   |   |   | 1,288,329 |   |
| Research                  and development                                                  |   |                                                               | 14,594    |   |                                                                   |   | 12,207 |   |   |   | 44,971 |   |   |   | 50,144 |   |
| Total                  expense                                                             |   |                                                               | 798,918   |   |                                                                   |   | 587,519 |   |   |   | 2,246,670 |   |   |   | 1,762,998 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Income                  from                  operations                                   |   |                                                               | 455,477   |   |                                                                   |   | 681,841 |   |   |   | 1,339,679 |   |   |   | 2,418,950 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Other                  income (expense), net                                               |   |                                                               | (1,935    | )      |                                                                   |   | 12,134 |   |   |   | (11,957 | ) |   |   | 14,500 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Income                  before income taxes                                                |   |                                                               | 453,542   |   |                                                                   |   | 693,975 |   |   |   | 1,327,722 |   |   |   | 2,433,450 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Income                  tax provision                                                      |   |                                                               | 33,000    |   |                                                                   |   | 184,000 |   |   |   | 227,000 |   |   |   | 825,000 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Net                  income                                                                |   | $                                                                  | 420,542   |   |                                                                   | $      | 509,975 |   |   | $ | 1,100,722 |   |   | $ | 1,608,450 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Net                  income per share – basic                                        |   | $                                                                  | 0.16      |   |                                                                   | $      | 0.19 |   |   | $ | 0.41 |   |   | $ | 0.60 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Net                  income per share – diluted                                      |   | $                                                                  | 0.15      |   |                                                                   | $      | 0.19 |   |   | $ | 0.40 |   |   | $ | 0.59 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Cash                  dividends declared per share                                         |   | $                                                                  | 0.00      |   |                                                                   | $      | 0.00 |   |   | $ | 0.00 |   |   | $ | 0.06 |   |
|                                                                                       |   |                                                               |      |   |                                                                   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                  average common sharesOutstanding–                  basic   |   |                                                               | 2,711,680 |   |                                                                   |   | 2,668,194 |   |   |   | 2,709,973 |   |   |   | 2,666,934 |   |
| Weighted                  average common sharesOutstanding–                  diluted |   |                                                               | 2,765,103 |   |                                                                   |   | 2,714,822 |   |   |   | 2,785,411 |   |   |   | 2,703,588 |   |

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

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ARRHYTHMIA      RESEARCH TECHNOLOGY, INC. AND      SUBSIDIARY

|                                                                                                                                                                                                                                  |   | Nine                Months EndedSeptember                30,  |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|
|                                                                                                                                                                                                                                  |   | **2007**                                                      |   | **2006**  |
| Cash                flows from operating activities:                                                                                                                                                                                  |   |                                                               |   |   |   |   |
| Net                income                                                                                                                                                                                                             |   | $                                                                  | 1,100,722 |   |   | $ | 1,608,450 |   |
|                                                                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Adjustments                to reconcile net income to net cash provided by    (used                in) operating activities:                                                                                      |   |                                                               |   |   |   |   |   |   |
| Depreciation                and                amortization                                                                                                                                                                           |   |                                                               | 837,163 |   |   |   | 627,787 |   |
| Deferred                income                taxes                                                                                                                                                                                   |   |                                                               | - |   |   |   | 55,500 |   |
| Share                based                compensation                                                                                                                                                                                |   |                                                               | 32,325 |   |   |   | 6,807 |   |
| Changes                in operating assets and                liabilities:                                                                                                                                                            |   |                                                               |   |   |   |   |   |   |
| Trade                and other accounts                receivable                                                                                                                                                                     |   |                                                               | 120,419 |   |   |   | (1,122,091 | ) |
| Inventories                                                                                                                                                                                                                           |   |                                                               | (690,523 | ) |   |   | (958,368 | ) |
| Deposits,                prepaid expenses and                other assets                                                                                                                                                             |   |                                                               | (157,182 | ) |   |   | (97,504 | ) |
| Accounts                payable and accrued                expenses                                                                                                                                                                   |   |                                                               | 256,282 |   |   |   | 1,562,142 |   |
| Net                cash provided by operating                activities                                                                                                                                                               |   |                                                               | 1,499,206 |   |   |   | 1,682,723 |   |
|                                                                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Cash                flows from investing activities:                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Capital                expenditures, net of                disposals                                                                                                                                                                  |   |                                                               | (1,417,210 | ) |   |   | (906,964 | ) |
| Net                cash used in investing                activities                                                                                                                                                                   |   |                                                               | (1,417,210 | ) |   |   | (906,964 | ) |
|                                                                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Cash                flows from financing activities:                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Payments                on acquisition note                payable                                                                                                                                                                    |   |                                                               | (45,747 | ) |   |   | - |   |
| 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                                                                                                                                                     |   |                                                               | 46,962 |   |   |   | (139,272 | ) |
| Net                increase in cash and cash equivalents                                                                                                                                                                              |   |                                                               | 128,958 |   |   |   | 636,487 |   |
|                                                                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Cash                and cash equivalents at beginning of period                                                                                                                                                                       |   |                                                               | 2,065,645 |   |   |   | 1,931,823 |   |
|                                                                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Cash                and cash equivalents at end of period                                                                                                                                                                             |   | $                                                                  | 2,194,603 |   |   | $ | 2,568,310 |   |
|                                                                                                                                                                                                                                  |   |                                                               |   |   |   |   |   |   |
| Supplemental                Information:                                                                                                                                                                                              |   |                                                               |   |   |   |   |   |   |
| At                September 30, 2007 the                Company has $1,118 of dividends payable.A                bank note for $382,959                provided a deposit for capital equipment in the current                period. |   |
|                                                                                                                                                                                                                                  |   |

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

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Notes      to the Consolidated Financial Statements

*1.      Basis of Presentation:*

*2.      Inventories:*

| Inventories                consist of the following as of: |   |        | September                30,2007   |   |   |                 December                31,2006 |
|------------------------------------------------------------|--------|--------|----------------------------------------------|--------|--------|-----------------------------------------------------------|
| Raw                materials                               |   | $      | 1,404,756                                    |   |   | $                                                         | 1,171,803 |   |
| Work-in-process                                       |   |   | 517,096                                      |   |   |                                                      | 525,515 |   |
| Finished                goods                              |   |   | 1,636,963                                    |   |   |                                                      | 1,170,974 |   |
|      Total                        |   | $      | 3,558,815                                    |   |   | $                                                         | 2,868,292 |   |

*3.      Share-Based      Compensation:*

*Share-Based Payment*

|                                            |   | Nine                Months EndedSeptember                30, |   |
|-------------------------------------------------|--------|--------------------------------------------------------------|--------|
|                                            |   | 2007                                                         |   |   | 2006 |   |
| Dividend                Yield                   |   |                                                         | 0.44%  |   |   |   | 1.2% |   |
| Expected                Volatility              |   |                                                         | 43%    |   |   |   | 42% |   |
| Risk                Free Interest Rate          |   |                                                         | 5.5%   |   |   |   | 4.9% |   |
| Expected                Option Terms (in years) |   |                                                         | 6      |   |   |   | 6 |   |

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*Share-based      Incentive Plan*

| Exercise                Price  |   | Number                of OutstandingShares  |   | Weighted                AverageRemaining                ContractualLife                (years)   |   | Options                Currently                Exercisable  |
|-------------------------------------|--------|--------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| $                                   | 4.85   |                                             |   |                                                                                                       | 25,000 |                                                              |   |   | 1.83 |   |   |   | 20,000 |   |
|                                | 9.86   |                                             |   |                                                                                                       | 72,000 |                                                              |   |   | 4.22 |   |   |   | 72,000 |   |
|                                | 12.42  |                                             |   |                                                                                                       | 10,000 |                                                              |   |   | 4.85 |   |   |   | 2,000 |   |
|                                | 14.10  |                                             |   |                                                                                                       | 10,000 |                                                              |   |   | 5.68 |   |   |   | - |   |
|                                | 23.10  |                                             |   |                                                                                                       | 10,000 |                                                              |   |   | 5.43 |   |   |   | - |   |

|                                            |   | Non-Vested                Options  |
|-------------------------------------------------|--------|-----------------------------------------|
|                                            |   |                                         | Number                of Shares  |   |  | WeightedAverage                FairValue  |
| Non-vested                at December 31, 2006  |   |                                    | 20,000 |   |   |   | $                 3.67 |   |
| Granted                                         |   |                                    | 20,000 |   |   |   | 8.83 |   |
| Vested                                          |   |                                    | (7,000 | ) |   |   | 2.01 |   |
| Forfeited                                       |   |                                    | - |   |   |   | - |   |
| Non-vested                at September 30, 2007 |   |                                    | 33,000 |   |   |   | $                 7.15 |   |

*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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|                         |   | Nine                Months Ending September 30,  |
|------------------------------|--------|-------------------------------------------------------|
|                         |   | 2007                                                  |   |   | %  |   | 2006 |   |   | %  |
| United                States |   | $                                                     | 8,358,543 |   |   |   | 56 |   |   | $ | 5,698,864 |   |   |   | 43 |   |
| Canada                       |   |                                                  | 4,041,121 |   |   |   | 27 |   |   |   | 4,550,951 |   |   |   | 34 |   |
| Europe                       |   |                                                  | 1,884,500 |   |   |   | 13 |   |   |   | 2,617,891 |   |   |   | 19 |   |
| Pacific                Rim   |   |                                                  | 278,189 |   |   |   | 2 |   |   |   | 245,364 |   |   |   | 2 |   |
| Other                        |   |                                                  | 304,829 |   |   |   | 2 |   |   |   | 224,965 |   |   |   | 2 |   |
| Total                        |   | $                                                     | 14,867,182 |   |   |   | 100 |   |   | $ | 13,338,035 |   |   |   | 100 |   |

***Cost      of sales***

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

***General      and administrative      expense***

***Research      and development      expense***

***Other      expense, net***

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***Income      taxes***

*Liquidity      and Capital Resources*

*Critical      Accounting Policies*

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*Revenue      Recognition and Accounts      Receivable*

*Stock-Based      Compensation*

*“Share      Based Payment”*

*Inventory      and Inventory      Reserves*

*Deferred      Tax Assets*

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*Asset      Impairment –Goodwill*

*Asset      Impairment – Long Lived      Assets*

**Item      3.  Controls and Procedures**

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**PART      II - OTHER INFORMATION**

**Item      5.  Other Information.**

**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*                    | 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.                (e) |
|   |   | 31.1                      | Certification                of the CEO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a) on page                X-1. |
|   |   | 31.2                      | Certification                of the CFO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a) on page                X-2. |
|   |   | 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-3. |
|   |   | 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-4. |
|   |   | 99.01                     | Press                Release dated November 12, 2007 announcing its financial results                for the quarter ended September 30, 2007 on page                X-5. |

|   |  (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.                                        |
|   |  (e) | Incorporated              by reference from the Company’s Form 10-QSB for period ended June 30, 2007              as filed with the Commission in August 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)                                                                                                                                                                                                                                                                                                                                                                                              |

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