----

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| **Florida**                                    | **65-1082270**                        |
|------------------------------------------------|---------------------------------------|
| (State                or other jurisdiction of | (I.R.S.                Employer       |
| incorporation                or organization)  | Identification                Number) |

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*Table          Of Contents*

**Table      of Contents**

**SINOFRESH      HEALTHCARE, INC.**

| **Index**                   |                                                                                                                                                                                            | **Page** |
|-----------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                        |                                                                                                                                                                                            |     |
| **Part                I.**  | **Financial                Information**                                                                                                                                                        |     |
|                        | Item                1. Financial                Statements                                                                                                                                 |     |
|                        |                                                                                                                                                                                            |     |
|                        | Condensed                Consolidated Balance Sheet as of September 30,                2006 (unaudited)                                                                                         | 3        |
|                        |                                                                                                                                                                                            |     |
|                        | Condensed                Consolidated Statements of Operations - for the                three and nine months ended September 30, 2006 and 2005                (unaudited)                      |  4  |
|                        |                                                                                                                                                                                            |     |
|                        |         Condensed                Consolidated Statements of Cash Flows for the nine                months ended September 30, 2006 and 2005 (unaudited) |  5  |
|                        |                                                                                                                                                                                            |     |
|                        | Notes                to Unaudited Condensed Consolidated Financial                Statements                                                                                                    | 6        |
|                        |                                                                                                                                                                                            |     |
|                        | Item                2. Management’s                Discussion and Analysis or Plan of Operation                                                                                      |  9  |
|                        |                                                                                                                                                                                            |     |
|                        | Item                3. Controls                and Procedures                                                                                                                              | 11       |
|                        |                                                                                                                                                                                            |     |
| **Part                II.** | **Other                Information**                                                                                                                                                            | 12       |
|                        | Item                1. Legal                Proceedings                                                                                                                                    | 12       |
|                        | Item                6a. Exhibits                                                                                                                                                           | 12       |
|                        | Item                6b. Reports on Form 8-K                                                                                                                                                     | 12       |
|                        |                                                                                                                                                                                            |     |
| **Signatures**              |                                                                                                                                                                                            | 13       |
|                        |                                                                                                                                                                                            |     |

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*Table          Of Contents*

| **PART                  I - FINANCIAL STATEMENTS**                                                                                                                      |   |                                    |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|
| **Item                  1. Financial Statements**                                                                                                                       |   |                                    |   |
| SINOFRESH                  HEALTHCARE, INC.                                                                                                                             |   |                                    |   |
| CONDENSED                  CONSOLIDATED BALANCE SHEET (unaudited)                                                                                                       |   |                                    |   |
|                                                                                                                                                                    |   |                                    |   |
|                                                                                                                                                                    |   | **September                  30, 2006** |   |
| ASSETS                                                                                                                                                                  |   |                                    |   |
| CURRENT                  ASSETS:                                                                                                                                        |   |                                    |   |
|     Cash                  and cash equivalents                                                                                                      | $      | 7,980                                   |   |
|     Accounts                  receivable, net of allowances of $79,457                                                                              |   | 23,810                                  |   |
|     Inventory,                  net                                                                                                                 |   | 66,126                                  |   |
|     Other                  current assets                                                                                                           |   | 66,808                                  |   |
| TOTAL                  CURRENT ASSETS                                                                                                                                   |   | 164,724                                 |   |
|                                                                                                                                                                    |   |                                    |   |
| FURNITURE                  AND EQUIPMENT, NET                                                                                                                           |   | 55,898                                  |   |
| PATENTS,                  NET                                                                                                                                           |   | 2,115,401                               |   |
| GOODWILL                                                                                                                                                                |   | 2,409,401                               |   |
| DEFERRED                  DEBT ISSUANCE COSTS, NET                                                                                                                      |   | 29,136                                  |   |
| OTHER                  ASSETS                                                                                                                                           |   | 6,418                                   |   |
| TOTAL                  ASSETS                                                                                                                                           | $      | 4,780,978                               |   |
|                                                                                                                                                                    |   |                                    |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY                                                                                                             |   |                                    |   |
| CURRENT                  LIABILITIES:                                                                                                                                   |   |                                    |   |
|     Current                  portion of capital leases                                                                                              | $      | 23,726                                  |   |
|     Short-term                  note                  payable                                                                                       |   | 100,000                                 |   |
|     Convertible                  debentures, net of unamortized debt discounts                                                                      |   | 1,516,667                               |   |
|     Accounts                  payable                                                                                                               |   | 1,309,232                               |   |
|     Accrued                  expenses                                                                                                               |   | 758,986                                 |   |
| TOTAL                  CURRENT LIABILITIES                                                                                                                              |   | 3,708,611                               |   |
|                                                                                                                                                                    |   |                                    |   |
| CAPITAL                  LEASES, NET OF CURRENT MATURITIES                                                                                                              |   | 20,196                                  |   |
| TOTAL                  LIABILITIES                                                                                                                                      |   | 3,728,807                               |   |
|                                                                                                                                                                    |   |                                    |   |
| COMMITMENTS                  AND CONTINGENCIES                                                                                                                          |   |                                    |   |
|                                                                                                                                                                    |   |                                    |   |
| STOCKHOLDERS’                  EQUITY:                                                                                                                            |   |                                    |   |
|     Common                  stock, no par value; 500,000,000 shares authorized; 16,363,305                  shares                                  |   |                                    |   |
|       issued                  and                  outstanding                                                                            |   | 6,682,420                               |   |
|     Preferred                  stock, no par value; $2 liquidation value per share 200,000,000                  shares                  authorized: |   |                                    |   |
|     Series                  A convertible preferred stock, voting; 858,170 shares authorized,                  785,002                              |   |                                    |   |
|       shares                  issued and                  outstanding                                                                     |   | 1,570,003                               |   |
|     Series                  B convertible preferred stock, voting; 1,500,000 shares authorized,                  issued                             |   |                                    |   |
|       and                  outstanding                                                                                                    |   | 3,000,000                               |   |
|     Series                  C convertible preferred stock, voting; 1,250,000 shares authorized;                  830,750                            |   |                                    |   |
|       shares                  issued and                  outstanding                                                                     |   | 1,491,056                               |   |
|     Accumulated                  deficit                                                                                                            |   | (11,479,852                             | ) |
|     Deferred                  stock-based compensation                                                                                              |   | (211,456                                | ) |
| TOTAL                  STOCKHOLDERS’ EQUITY                                                                                                                       |   | 1,052,171                               |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS' EQUITY                                                                                                             | $      | 4,780,978                               |   |
|                                                                                                                                                                    |   |                                    |   |
| See                  notes to unaudited condensed consolidated financial                  statements.                                                                   |   |                                    |   |

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*Table          Of Contents*

OPERATIONS

|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
|----------------------------------------------------------------------------------------------------|------------|------------|-------------------------------------------------------|------------|------------|-----------------------------------------------------------------------------|------------|------------|------------|------------|------------|------------|--------|
|                                                                                                    |       |       | **Three                  Months Ended September 30,** | ** ** | ** ** | **Nine                  Months Ended September                  30, ** | ** ** |
| ** **                                                                                         | ** ** | ** ** | **2006**                                              | ** ** | ** ** | **2005**                                                                    | ** ** | ** ** | **2006**   | ** ** | ** ** | **2005**   |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| REVENUE,                  net                                                                      |       | $          | 155,079                                               |       | $          | 978,620                                                                     |       | $          | 773,086    |       | $          | 2,299,450  |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| COST                  OF REVENUE                                                                   |       |       | 63,020                                                |       |       | 317,445                                                                     |       |       | 383,200    |       |       | 692,238    |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| GROSS                  PROFIT                                                                      |       |       | 92,059                                                |       |       | 661,175                                                                     |       |       | 389,886    |       |       | 1,607,212  |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| OPERATING                  EXPENSES                                                                |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
|     Salaries                  and                  other compensation expenses |       |       | 205,402                                               |       |       | 249,605                                                                     |       |       | 729,501    |       |       | 762,905    |   |
|     Professional                  fees                                         |       |       | 46,176                                                |       |       | (73,275                                                                     | )          |       | 305,081    |       |       | 410,267    |   |
|     Other                  general and administrative expenses                 |       |       | 79,699                                                |       |       | 113,501                                                                     |       |       | 307,040    |       |       | 351,053    |   |
|     Marketing                  and                  advertising expenses       |       |       | 2,278                                                 |       |       | 93,903                                                                      |       |       | 54,357     |       |       | 937,816    |   |
|     Research                  and                  development expenses        |       |       | -                                                     |       |       | 135,883                                                                     |       |       | 1,172      |       |       | 179,540    |   |
|     Depreciation                  and amortization                             |       |       | 65,450                                                |       |       | 65,448                                                                      |       |       | 196,351    |       |       | 196,344    |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| TOTAL                  OPERATING EXPENSES                                                          |       |       | 399,005                                               |       |       | 585,065                                                                     |       |       | 1,593,502  |       |       | 2,837,925  |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| INCOME                  (LOSS) FROM OPERATIONS                                                     |       |       | (306,946                                              | )          |       | 76,110                                                                      |       |       | (1,203,616 | )          |       | (1,230,713 | )      |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| OTHER                  INCOME (EXPENSE):                                                           |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
|     Interest,                  net                                             |       |       | (142,491                                              | )          |       | (192,780                                                                    | )          |       | (466,735   | )          |       | (511,992   | )      |
|     Other                  income, net                                         |       |       | -                                                     |       |       | -                                                                           |       |       | 11,464     |       |       | 2,563      |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| TOTAL                  OTHER INCOME (EXPENSE)                                                      |       |       | (142,491                                              | )          |       | (192,780                                                                    | )          |       | (455,271   | )          |       | (509,429   | )      |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| NET                  INCOME (LOSS) BEFORE INCOME TAXES                                             |       |       | (449,437                                              | )          |       | (116,670                                                                    | )          |       | (1,658,887 | )          |       | (1,740,142 | )      |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| PROVISION                  FOR INCOME TAXES                                                        |       |       | -                                                     |       |       | -                                                                           |       |       | -          |       |       | -          |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| NET                  INCOME (LOSS)                                                                 |       | $          | (449,437                                              | )          | $          | (116,670                                                                    | )          | $          | (1,658,887 | )          | $          | (1,740,142 | )      |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| NET                  INCOME (LOSS)                                                                 |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| PER                  COMMON SHARE                                                                  |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| -basic                                                                                             |       | $          | (0.03                                                 | )          | $          | (0.01                                                                       | )          | $          | (0.11      | )          | $          | (0.12      | )      |
| -diluted                                                                                           |       | $          | (0.03                                                 | )          | $          | (0.01                                                                       | )          | $          | (0.11      | )          | $          | (0.12      | )      |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| WEIGHTED                  AVERAGE COMMON                                                           |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| SHARES                  OUTSTANDING                                                                |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |
| -basic                                                                                             |       |       | 16,083,674                                            |       |       | 14,395,686                                                                  |       |       | 15,610,035 |       |       | 14,283,450 |   |
| -diluted                                                                                           |       |       | 16,083,674                                            |       |       | 14,395,686                                                                  |       |       | 15,610,035 |       |       | 14,283,450 |   |
|                                                                                               |       |       |                                                  |       |       |                                                                        |       |       |       |       |       |       |   |

|                                                                                                  |   |   |   |   |   |   |   |   |   |
|--------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
| See                notes to unaudited condensed consolidated financial                statements |

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*Table          Of Contents*

|                  SINOFRESH                  HEALTHCARE, INC.                                     |       |       |       |       |                                                       |       |       |
|-------------------------------------------------------------------------------------------------------|------------|------------|------------|------------|------------------------------------------------------------|------------|------------|
| CONDENSED                  CONSOLIDATED STATEMENTS OF CASH FLOWS                  (unaudited)         |       |       |       |       |                                                       |       |       |   |   |
|                                                                                                  |       |       |       |       |                                                       |       |       |   |   |
|                                                                                                       |       |       |       |       | **Nine                  Months Ended September 30, ** | ** ** |
| ** **                                                                                            | ** ** | ** ** | ** ** | ** ** | **2006**                                                   | ** ** | ** ** | **2005** |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                                                |       |       |       |       |                                                       |       |       |   |   |
| Net                  loss                                                                             |       |       |       | $          | (1,658,887                                                 | )          | $          | (1,740,142 | ) |
| Adjustments                  to reconcile net loss to net cash                                        |       |       |       |       |                                                       |       |       |   |   |
| used                  in operations:                                                                  |       |       |       |       |                                                       |       |       |   |   |
| Stock,                  options and warrants issued for services                                      |       |       |       |       | 201,358                                                    |       |       | 29,488 |   |
| Amortization                  and depreciation                                                        |       |       |       |       | 196,351                                                    |       |       | 196,344 |   |
| Stock                  issued for settlement cost                                                     |       |       |       |       | -                                                          |       |       | 37,500 |   |
| Change                  in allowance for discounts and returns                                        |       |       |       |       | 29,754                                                     |       |       | 11,000 |   |
| Change                  in allowance for excess inventory                                             |       |       |       |       | 50,000                                                     |       |       | - |   |
| Amortization                  of debt discount                                                        |       |       |       |       | 220,973                                                    |       |       | 248,194 |   |
| Amortization                  of deferred debt issuance costs                                         |       |       |       |       | 148,577                                                    |       |       | 166,881 |   |
| Changes                  in assets and liabilities:                                                   |       |       |       |       |                                                       |       |       |   |   |
| Accounts                  receivable                                                                  |       |       |       |       | 220,862                                                    |       |       | (183,162 | ) |
| Inventory                                                                                             |       |       |       |       | (3,125                                                     | )          |       | (100,283 | ) |
| Other                  current assets                                                                 |       |       |       |       | 126,122                                                    |       |       | 248,437 |   |
| Accounts                  payable                                                                     |       |       |       |       | 83,575                                                     |       |       | (37,334 | ) |
| Accrued                  expenses                                                                     |       |       |       |       | 162,121                                                    |       |       | (75,977 | ) |
| NET                  CASH USED IN OPERATING ACTIVITIES                                                |       |       |       |       | (222,319                                                   | )          |       | (1,199,054 | ) |
|                                                                                                  |       |       |       |       |                                                       |       |       |   |   |
| FINANCING                  ACTIVITIES:                                                                |       |       |       |       |                                                       |       |       |   |   |
| Proceeds                  from short-term notes payable                                               |       |       |       |       | 100,000                                                    |       |       | - |   |
| Payments                  on debt and capital leases                                                  |       |       |       |       | (17,738                                                    | )          |       | (21,492 | ) |
| NET                  CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES                                  |       |       |       |       | 82,262                                                     |       |       | (21,492 | ) |
|                                                                                                  |       |       |       |       |                                                       |       |       |   |   |
| NET                  DECREASE IN CASH                                                                 |       |       |       |       | (140,057                                                   | )          |       | (1,220,546 | ) |
|                                                                                                  |       |       |       |       |                                                       |       |       |   |   |
| CASH                  AND CASH EQUIVALENTS - beginning of period                                      |       |       |       |       | 148,037                                                    |       |       | 1,332,424 |   |
| CASH                  AND CASH EQUIVALENTS - end of period                                            |       |       |       | $          | 7,980                                                      |       | $          | 111,878 |   |
|                                                                                                  |       |       |       |       |                                                       |       |       |   |   |
| SUPPLEMENTAL                  DISCLOSURE OF CASH FLOW INFORMATION:                                    |       |       |       |       |                                                       |       |       |   |   |
| Cash                  paid during the period for interest                                             |       |       |       | $          | 58,611                                                     |       | $          | 105,297 |   |
|                                                                                                  |       |       |       |       |                                                       |       |       |   |   |
| NON-CASH                  ACTIVITY:                                                                   |       |       |       |       |                                                       |       |       |   |   |
| Conversion                  of accounts payable to a short-term note payable                          |       |       |       | $          | -                                                          |       | $          | 22,875 |   |
| Reduction                  of accounts payable and accrued expenses                                   |       |       |       |       |                                                       |       |       |   |   |
| through                  the issuance of common stock                                                 |       |       |       | $          | 231,446                                                    |       | $          | - |   |
| Warrants                  issued in connection with a services agreeement                             |       |       |       |       |                                                       |       |       |   |   |
| increasing                  other current assets and common stock                                     |       |       |       | $          | -                                                          |       | $          | 23,242 |   |
| Conversion                  of debentures into common stock                                           |       |       |       | $          | 170,000                                                    |       | $          | 100,000 |   |
|                                                                                                  |       |       |       |       |                                                       |       |       |   |   |
| See                  notes to unaudited condensed consolidated financial                  statements. |       |       |       |       |                                                       |       |       |   |   |

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*Table          Of Contents*

Notes

**Note      1**

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*Table          Of Contents*

**Note      2. **

**Note      3**

**Note      4**

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*Table          Of Contents*

|                                                                                                |   |   |     |   |
|-----------------------------------------------------------------------------------------------------|--------|--------|----------|--------|
| Net                loss, as reported                                                                |   | $      | (116,670 | )      |
| Additional                stock-based employee compensation costs that would                        |   |   |     |   |
| have                been included in the determination of net loss if the fair                value |   |   |     |   |
| method                (SFAS No. 123R) had been applied to all awards in 2005                        |   |   | (42,329  | )      |
| Pro                forma net loss, as if the fair value method had                                  |   |   |          |   |
| been                applied to all awards                                                           |   | $      | (158,999 | )      |
| Net                loss per common share, as reported                                               |   |   |     |   |
| -basic                                                                                              |   | $      | (0.01    | )      |
| -diluted                                                                                            |   | $      | (0.01    | )      |
| Pro                forma net loss per common share, as if the fair                                  |   |   |     |   |
| value                method had been applied to all awards in 2005                                  |   |   |     |   |
| -basic                                                                                              |   | $      | (0.01    | )      |
| -diluted                                                                                            |   | $      | (0.01    | )      |
|                                                                                                |   |   |     |   |

|                                                                                                |   |   |       |
|-----------------------------------------------------------------------------------------------------|--------|--------|------------|
| Net                loss, as reported                                                                |   | $      | (1,740,142 | ) |
| Additional                stock-based employee compensation costs that would                        |   |   |       |   |
| have                been included in the determination of net loss if the fair                value |   |   |       |   |
| method                (SFAS No. 123R) had been applied to all awards in 2005                        |   |   | (124,726   | ) |
| Pro                forma net loss, as if the fair value method had                                  |   |   |            |   |
| been                applied to all awards                                                           |   | $      | (1,864,868 | ) |
| Net                loss per common share, as reported                                               |   |   |       |   |
| -basic                                                                                              |   | $      | (0.12      | ) |
| -diluted                                                                                            |   | $      | (0.12      | ) |
| Pro                forma net loss per common share, as if the fair                                  |   |   |       |   |
| value                method had been applied to all awards in 2005                                  |   |   |       |   |
| -basic                                                                                              |   | $      | (0.13      | ) |
| -diluted                                                                                            |   | $      | (0.13      | ) |

**Note      5:**
** **
** **

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*Table          Of Contents*

**Item      2. Management’s Discussion and Analysis or Plan of      Operation**

**Forward-Looking      Statements and Associated Risks**

*THIS      QUARTERLY REPORT ON FORM 10-QSB CONTAINS FORWARD-LOOKING STATEMENTS THAT HAVE      BEEN MADE PURSUANT TO THE PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM      ACT OF 1995. THESE FORWARD-LOOKING STATEMENTS ARE BASED ON MANAGEMENT’S CURRENT      EXPECTATIONS, ESTIMATES AND PROJECTIONS, BELIEFS AND ASSUMPTIONS. WORDS SUCH      AS“ANTICIPATES,*
*”*
* *
*“*
*EXPECTS*
*,*
*”*
* *
*“*
*INTENDS,*
*”*
* *
* *
*“*
*PLANS,*
*”*
* *
*“*
*BELIEVES,*
*”*
* *
*“*
*SEEKS,*
*”      “*
*ESTIMATES,”      VARIATIONS OF SUCH WORDS AND SIMILAR EXPRESSIONS ARE INTENDED TO IDENTIFY SUCH      FORWARD-LOOKING STATEMENTS. THESE STATEMENTS ARE NOT GUARANTEES OF FUTURE      PERFORMANCE AND ARE SUBJECT TO CERTAIN RISKS, UNCERTAINTIES AND ASSUMPTIONS      THAT      ARE DIFFICULT TO PREDICT; THEREFORE, ACTUAL RESULTS MAY DIFFER MATERIALLY FROM      THOSE EXPRESSED OR FORECASTED IN ANY SUCH FORWARD-LOOKING STATEMENTS. THESE      RISKS AND UNCERTAINTIES INCLUDE THOSE DISCUSSED IN “PART II - ITEM 6 -      MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF      OPERATIONS - RISK FACTORS” CONTAINED IN THE COMPANY’S FORM 10-KSB FOR THE YEAR      ENDED DECEMBER 31, 2005, AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION.      UNLESS REQUIRED BY LAW, THE COMPANY UNDERTAKES NO OBLIGATION TO UPDATE PUBLICLY      ANY FORWARD-LOOKING STATEMENTS, WHETHER AS A RESULT OF NEW INFORMATION, FUTURE      EVENTS OR OTHERWISE. INVESTORS SHOULD REVIEW THIS QUARTERLY REPORT IN      COMBINATION WITH THE COMPANY’S ANNUAL REPORT ON FORM 10-KSB IN ORDER TO HAVE A      MORE COMPLETE UNDERSTANDING OF THE PRINCIPAL RISKS ASSOCIATED WITH AN INVESTMENT      IN THE COMPANY’S STOCK.*

**Overview**

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*Table          Of Contents*

**Results      of Operations**

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*Table          Of Contents*

**Inflation      and Currency Fluctuation **

**Cash      and Sources of Liquidity **

**Item      3. Controls and Procedures**

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*Table          Of Contents*

**PART      II - OTHER INFORMATION**

**Item      1.** **Legal Proceedings**

**Item      6a.** **Exhibits**

| **Exhibit                   ** | ** **                                                                                                    |
|-----------------------------------------------|---------------------------------------------------------------------------------------------------------------|
| **Number**                                    | **Description**                                                                                               |
| 31.1                                          | Certifications                of CEO pursuant to Section 302 of the                Sarbanes-Oxley Act         |
| 31.2                                          | Certifications                of CFO pursuant to Section 302 of the                Sarbanes-Oxley Act         |
| 32                                            | Certifications                of CEO and CFO pursuant to Section 906 of                the Sarbanes-Oxley Act |

**Item      6b. **
**Reports      on Form 8-K**

| **Date   **           | ** **                                                                         |
|--------------------------------------|------------------------------------------------------------------------------------|
| **Filed**             | **Description**                                                                    |
| August                15, 2006  | Press                Release: Second Quarter 2006 Financial                Results |

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*Table          Of Contents*

**SIGNATURES**

|                             |   | SINOFRESH                HEALTHCARE, INC.                                                                                      |
|----------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------|
| November                14, 2006 |   | By                                                                                                                             | /s/                Charles A. Fust |
|                             |   | Charles                A. Fust, Chairman of the Board and Chief Executive Officer (principal                executive officer) |
|                             |   |                                                                                                                           |
|                             |   |                                                                                                                           |
| November                14, 2006 |   | By                                                                                                                             | /s/                Scott M. Klein |
|                             |   | Scott                M. Klein, Chief Financial Officer (principal accounting                officer)                           |

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*Table          Of Contents*