----

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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**

**SINOFRESH        HEALTHCARE, INC.**

| **Index**                     |                                                                                                                                                                                               | **Page** |
|-------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                          |                                                                                                                                                                                               |     |
| **Part                  I.**  | **Financial                  Information**                                                                                                                                                         |     |
|                          | Item                  1. Financial                  Statements                                                                                                                                |     |
|                          |                                                                                                                                                                                               |     |
|                          |     Condensed                  Consolidated Balance Sheet as of June 30, 2006                  (unaudited)                                                                     | 2        |
|                          |                                                                                                                                                                                               |     |
|                          |     Condensed                  Consolidated Statements of Operations - for the                  three and six months ended June 30, 2006 and 2005                  (unaudited) | 3        |
|                          |                                                                                                                                                                                               |     |
|                          |     Condensed                  Consolidated Statements of Cash Flows for the six                  months ended June 30, 2006 and 2005 (unaudited)                              | 4        |
|                          |                                                                                                                                                                                               |     |
|                          |     Notes                  to Unaudited Condensed Consolidated Financial                  Statements                                                                           | 5        |
|                          |                                                                                                                                                                                               |     |
|                          | Item                  2. Management’s                  Discussion and Analysis of Financial Condition and Results of                  Operations                                        | 9        |
|                          |                                                                                                                                                                                               |     |
|                          | Item                  3. Controls                  and Procedures                                                                                                                             | 12       |
|                          |                                                                                                                                                                                               |     |
| **Part                  II.** | **Other                  Information**                                                                                                                                                             | 13       |
|                          | Item                  1. Legal                  Proceedings                                                                                                                                   | 13       |
|                          | Item                  6a. Exhibits                                                                                                                                                            | 13       |
|                          | Item                  6b. Reports on Form 8-K                                                                                                                                                      | 13       |
|                          |                                                                                                                                                                                               |     |
| **Signatures**                |                                                                                                                                                                                               | 14       |
|                          |                                                                                                                                                                                               |     |
| Certifications                |                                                                                                                                                                                               | 15       |

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| **PART                  I - FINANCIAL STATEMENTS**    |   |   |
|-------------------------------------------------------|--------|--------|
| **Item                  1. Financial Statements**     |   |   |
| SINOFRESH                  HEALTHCARE, INC.           |
| CONDENSED                  CONSOLIDATED BALANCE SHEET |
|                                                  |

|                                                                                                                                                                    |       | **June                  30, 2006** | ** **  |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------|-------------|
| ** **                                                                                                                                                              | ** ** | **(Unaudited)**                    |        |
| ASSETS                                                                                                                                                                  |       |
| CURRENT                  ASSETS:                                                                                                                                        |       |                               |        |   |
|     Cash                  and cash equivalents                                                                                                      |       | $                                  | 12,005      |   |
|     Accounts                  receivable, net of allowances of $66,817                                                                              |       |                               | 98,094      |   |
|     Inventory,                  net                                                                                                                 |       |                               | 62,291      |   |
|     Other                  current assets                                                                                                           |       |                               | 67,765      |   |
| TOTAL                  CURRENT ASSETS                                                                                                                                   |       |                               | 240,155     |   |
|                                                                                                                                                                    |       |                               |        |   |
| FURNITURE                  AND EQUIPMENT, NET                                                                                                                           |       |                               | 63,656      |   |
| PATENTS,                  NET                                                                                                                                           |       |                               | 2,173,093   |   |
| GOODWILL                                                                                                                                                                |       |                               | 2,409,401   |   |
| DEFERRED                  DEBT ISSUANCE COSTS, NET                                                                                                                      |       |                               | 72,841      |   |
| OTHER                  ASSETS                                                                                                                                           |       |                               | 6,418       |   |
| TOTAL                  ASSETS                                                                                                                                           |       | $                                  | 4,965,564   |   |
|                                                                                                                                                                    |       |                               |        |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY                                                                                                             |
| CURRENT                  LIABILITIES:                                                                                                                                   |       |                               |        |   |
|     Current                  portion of capital leases                                                                                              |       | $                                  | 23,912      |   |
|     Short-term                  note                  payable                                                                                       |       |                                    | 100,000     |   |
|     Convertible                  debentures, net of unamortized debt discounts                                                                      |       |                               | 1,451,667   |   |
|     Accounts                  payable                                                                                                               |       |                               | 1,274,055   |   |
|     Accrued                  expenses                                                                                                               |       |                               | 730,884     |   |
| TOTAL                  CURRENT LIABILITIES                                                                                                                              |       |                               | 3,580,518   |   |
|                                                                                                                                                                    |       |                               |        |   |
| CAPITAL                  LEASES, NET OF CURRENT MATURITIES                                                                                                              |       |                               | 26,030      |   |
| TOTAL                  LIABILITIES                                                                                                                                      |       |                               | 3,606,548   |   |
|                                                                                                                                                                    |       |                               |        |   |
| COMMITMENTS                  AND CONTINGENCIES                                                                                                                          |       |                               |        |   |
|                                                                                                                                                                    |       |                               |        |   |
| STOCKHOLDERS’                  EQUITY:                                                                                                                            |       |                               |        |   |
|     Common                  stock, no par value; 500,000,000 shares authorized; 16,010,229                  shares                                  |       |                               |        |   |
|         issued                  and outstanding                                                                                 |       |                               | 6,574,974   |   |
|     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;                  838,250                            |       |                               |        |   |
|         shares                  issued and outstanding                                                                          |       |                               | 1,504,556   |   |
|     Accumulated                  deficit                                                                                                            |       |                               | (11,030,415 | ) |
|     Deferred                  stock-based compensation                                                                                              |       |                               | (260,102    | ) |
| TOTAL                  STOCKHOLDERS’ EQUITY                                                                                                                       |       |                               | 1,359,016   |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS’ EQUITY                                                                                                       |       | $                                  | 4,965,564   |   |

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| SINOFRESH                  HEALTHCARE, INC.                                                   |
|-----------------------------------------------------------------------------------------------|
| CONDENSED                  CONSOLIDATED STATEMENTS OF OPERATIONS                  (unaudited) |

|                                                                                              |       |                  **Three                  Months Ended June 30,** | ** ** | ** ****Six                  Months Ended June 30,** | ** ** |
|---------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------|------------|----------------------------------------------------------|------------|
| ** **                                                                                        | ** ** | **2006**                                                               | ** ** | **2005**                                                 | ** ** | **2006** | ** ** | **2005** |   |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |
| REVENUE,                  net                                                                     |       | $                                                                      | 246,854    |                                                     | $          | 832,974 |   | $ | 618,007 |   | $ | 1,320,830 |   |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| COST                  OF REVENUE                                                                  |       |                                                                   | 76,058     |                                                     |       | 225,014 |   |   | 320,180 |   |   | 374,793 |   |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| GROSS                  PROFIT                                                                     |       |                                                                   | 170,796    |                                                     |       | 607,960 |   |   | 297,827 |   |   | 946,037 |   |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| OPERATING                  EXPENSES                                                               |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
|     Salaries                  and                  other compensation expense |       |                                                                   | 256,790    |                                                     |       | 241,489 |   |   | 524,099 |   |   | 513,300 |   |
|     Professional                  fees                                        |       |                                                                   | 65,267     |                                                     |       | 192,813 |   |   | 258,905 |   |   | 483,542 |   |
|     Other                  general and administrative expenses                |       |                                                                   | 128,476    |                                                     |       | 110,723 |   |   | 227,341 |   |   | 237,552 |   |
|     Marketing                  and                  advertising expenses      |       |                                                                   | 6,435      |                                                     |       | 385,260 |   |   | 52,079 |   |   | 843,913 |   |
|     Research                  and                  development expenses       |       |                                                                   | -          |                                                     |       | 15,476 |   |   | 1,172 |   |   | 43,657 |   |
|     Depreciation                  and amortization                            |       |                                                                   | 65,451     |                                                     |       | 65,448 |   |   | 130,901 |   |   | 130,896 |   |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| TOTAL                  OPERATING EXPENSES                                                         |       |                                                                   | 522,419    |                                                     |       | 1,011,209 |   |   | 1,194,497 |   |   | 2,252,860 |   |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| INCOME                  (LOSS) FROM OPERATIONS                                                    |       |                                                                   | (351,623   | )                                                        |       | (403,249 | ) |   | (896,670 | ) |   | (1,306,823 | ) |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| OTHER                  INCOME (EXPENSE):                                                          |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
|     Interest,                  net                                            |       |                                                                   | (154,427   | )                                                        |       | (161,383 | ) |   | (324,244 | ) |   | (319,212 | ) |
|     Other                  income, net                                        |       |                                                                   | -          |                                                     |       | 459 |   |   | 11,464 |   |   | 2,563 |   |
|                                                                                              |       |                                                                   |            |                                                     |       |  |   |   |  |   |   |  |   |
| TOTAL                  OTHER INCOME (EXPENSE)                                                     |       |                                                                   | (154,427   | )                                                        |       | (160,924 | ) |   | (312,780 | ) |   | (316,649 | ) |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| NET                  INCOME (LOSS) BEFORE INCOME TAXES                                            |       |                                                                   | (506,050   | )                                                        |       | (564,173 | ) |   | (1,209,450 | ) |   | (1,623,472 | ) |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| PROVISION                  FOR INCOME TAXES                                                       |       |                                                                   | -          |                                                     |       | - |   |   | - |   |   | - |   |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| NET                  INCOME (LOSS)                                                                |       | $                                                                      | (506,050   | )                                                        | $          | (564,173 | ) | $ | (1,209,450 | ) | $ | (1,623,472 | ) |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| NET                  INCOME (LOSS)                                                                |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| PER                  COMMON SHARE                                                                 |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
|     -basic                                                                    |       | $                                                                      | (0.03      | )                                                        | $          | (0.04 | ) | $ | (0.08 | ) | $ | (0.11 | ) |
|     -diluted                                                                  |       | $                                                                      | (0.03      | )                                                        | $          | (0.04 | ) | $ | (0.08 | ) | $ | (0.11 | ) |
|                                                                                              |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| WEIGHTED                  AVERAGE COMMON                                                          |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
| SHARES                  OUTSTANDING                                                               |       |                                                                   |       |                                                     |       |   |   |   |   |   |   |   |   |
|     -basic                                                                    |       |                                                                   | 15,788,910 |                                                     |       | 14,259,757 |   |   | 15,369,290 |   |   | 14,226,402 |   |
|     -diluted                                                                  |       |                                                                   | 15,788,910 |                                                     |       | 14,259,757 |   |   | 15,369,290 |   |   | 14,226,402 |   |

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| SINOFRESH                  HEALTHCARE, INC.                                                   |
|-----------------------------------------------------------------------------------------------|
| CONDENSED                  CONSOLIDATED STATEMENTS OF CASH FLOWS                  (unaudited) |

|                                                                         |   |                  **Six                  Months Ended June 30,** |       |
|------------------------------------------------------------------------------|--------|----------------------------------------------------------------------|------------|
| ** **                                                                   |   | **2006**                                                             |       | **2005** |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                       |   |                                                                 |       |   |   |   |   |
| Net                  loss                                                    |   | $                                                                    | (1,209,450 | ) | $ | (1,623,472 | ) |
| Adjustments                  to reconcile net loss to net cash               |   |                                                                 |       |   |   |   |   |
| provided                  by (used in) operations:                           |   |                                                                 |       |   |   |   |   |
|  Stock,                  options and warrants issued for services       |   |                                                                 | 152,712    |   |   | 13,686 |   |
|  Amortization                  and depreciation                         |   |                                                                 | 130,901    |   |   | 130,896 |   |
|  Stock                  issued for settlement cost                      |   |                                                                 | -          |   |   | 37,500 |   |
|  Change                  in allowance for discounts and returns         |   |                                                                 | 17,114     |   |   | 46,000 |   |
|  Change                  in allowance for excess inventory              |   |                                                                 | 50,000     |   |   | - |   |
|  Amortization                  of debt discount                         |   |                                                                 | 155,973    |   |   | 152,502 |   |
|  Amortization                  of deferred debt issuance costs          |   |                                                                 | 104,872    |   |   | 102,534 |   |
| Changes                  in assets and liabilities:                          |   |                                                                 |       |   |   |   |   |
|  Accounts                  receivable                                   |   |                                                                 | 159,218    |   |   | 22,369 |   |
|  Inventory                                                              |   |                                                                 | 710        |   |   | (6,279 | ) |
|  Other                  current assets                                  |   |                                                                 | 125,165    |   |   | 176,195 |   |
|  Accounts                  payable                                      |   |                                                                 | 23,398     |   |   | (139,390 | ) |
|  Accrued                  expenses                                      |   |                                                                 | 65,073     |   |   | (58,702 | ) |
| NET                  CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES         |   |                                                                 | (224,314   | ) |   | (1,146,161 | ) |
|                                                                         |   |                                                                 |       |   |   |   |   |
| FINANCING                  ACTIVITIES:                                       |   |                                                                 |       |   |   |   |   |
| Proceeds                  from short-term notes payable                      |   |                                                                 | 100,000    |   |   | - |   |
| Payments                  on short-term note and capital leases              |   |                                                                 | (11,718    | ) |   | (13,895 | ) |
| NET                  CASH (USED IN) FINANCING ACTIVITIES                     |   |                                                                 | 88,282     |   |   | (13,895 | ) |
|                                                                         |   |                                                                 |       |   |   |   |   |
| NET                  DECREASE IN CASH                                        |   |                                                                 | (136,032   | ) |   | (1,160,056 | ) |
|                                                                         |   |                                                                 |       |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS - beginning of period             |   |                                                                 | 148,037    |   |   | 1,332,424 |   |
| CASH                  AND CASH EQUIVALENTS - end of period                   |   | $                                                                    | 12,005     |   | $ | 172,368 |   |
|                                                                         |   |                                                                 |       |   |   |   |   |
| SUPPLEMENTAL                  DISCLOSURE OF CASH FLOW INFORMATION:           |   |                                                                 |       |   |   |   |   |
| Cash                  paid during the period for interest                    |   | $                                                                    | 55,910     |   | $ | 74,874 |   |
|                                                                         |   |                                                                 |       |   |   |   |   |
| 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                  |   | $                                                                    | 137,500    |   | $ | - |   |
| Warrents                  issued in connection with a service agreement      |   |                                                                 |       |   |   |   |   |
|  increasing                  other current assest and common stock      |   | $                                                                    | -          |   | $ | 18,985 |   |
| Conversion                  of debentures into common stock                  |   | $                                                                    | 170,000    |   | $ | - |   |

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HealthC

**Note        1**

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**Note        2. **

**Note        3**

**Note        4**

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| The                  following table reflects proforma supplemental financial information                  related to stock-based employee compensation, for the three months                  ended                  June 30, 2005: |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                    |   |   |     |
|---------------------------------------------------------------------------------------------------------|--------|--------|----------|
| Net                  loss, as reported                                                                  |   | $      | (564,173 | ) |
| 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                                                             |   | $      | (606,502 | ) |
| Net                  loss per common share, as reported                                                 |   |   |     |   |
| -basic                                                                                                  |   | $      | (0.04    | ) |
| -diluted                                                                                                |   | $      | (0.04    | ) |
| Pro                  forma net loss per common share, as if the fair                                    |   |   |     |   |
| value                  method had been applied to all awards in 2005                                    |   |   |     |   |
| -basic                                                                                                  |   | $      | (0.04    | ) |
| -diluted                                                                                                |   | $      | (0.04    | ) |
|                                                                                                    |   |   |     |   |

----

| The                  following table reflects proforma supplemental financial information                  related to stock-based employee compensation, for the six months                  ended                  June 30, 2005: |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                    |   |   |       |   |
|---------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|
| Net                  loss, as reported                                                                  |   | $      | (1,623,472 | )      |
| 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                          |   |   | (82,397    | )      |
| Pro                  forma net loss, as if the fair value method had                                    |   |   |            |   |
| been                  applied to all awards                                                             |   | $      | (1,705,869 | )      |
| Net                  loss per common share, as reported                                                 |   |   |       |   |
| -basic                                                                                                  |   | $      | (0.11      | )      |
| -diluted                                                                                                |   | $      | (0.11      | )      |
| Pro                  forma net loss per common share, as if the fair                                    |   |   |       |   |
| value                  method had been applied to all awards in 2005                                    |   |   |       |   |
| -basic                                                                                                  |   | $      | (0.12      | )      |
| -diluted                                                                                                |   | $      | (0.12      | )      |

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

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**Note        6: **

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

**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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**Results        of Operations**

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**Inflation        and Currency Fluctuation **

**Cash        and Sources of Liquidity **

**Item        3. Controls and Procedures**

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**PART        II - OTHER INFORMATION**

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

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

Certifications        of CEO pursuant to Section 302 of the        Sarbanes-Oxley Act

Certifications        of CFO pursuant to Section 302 of the        Sarbanes-Oxley Act

Certifications          of CEO and CFO pursuant to Section 906 of the          Sarbanes-Oxley Act

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

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**SIGNATURES**

|                             |   | SINOFRESH                  HEALTHCARE, INC.                                                                                        |
|----------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------|
|                             |   |                                                                                                                               |   |
| August                  11, 2006 |   | By                                                                                                                                 | /s/                  Charles A. Fust |
|                             |   | Charles                  A. Fust, Chairman of the Board and Chief Executive Officer (principal                  executive officer) |
|                             |   |                                                                                                                               |
|                             |   |                                                                                                                               |
| August                  11, 2006 |   | By                                                                                                                                 | /s/                  Scott M. Klein |
|                             |   | Scott                  M. Klein, Chief Financial Officer (principal accounting                  officer)                           |

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