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**Form 10-QSB**

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**June 30, 2007**

**SinoFresh      HealthCare, Inc.**

| 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, 2007                (unaudited)                                                                 | 3        |
|                        |                                                                                                                                                                                                                                       |     |
|                        |             Condensed                Consolidated Statements of Operations for the three                and six months ended June 30, 2007 and 2006                (unaudited) | 4        |
|                        |                                                                                                                                                                                                                                       |     |
|                        |             Condensed                Consolidated Statements of Cash Flows for the six                months ended June 30, 2007 and 2006 (unaudited)                          | 5        |
|                        |                                                                                                                                                                                                                                       |     |
|                        |             Notes                to Unaudited Condensed Consolidated Financial                Statements                                                                       | 6        |
|                        |                                                                                                                                                                                                                                       |     |
|                        | Item                2.    Management’s                Discussion and Analysis of Financial Condition and Results of                Operations                                                                    | 8        |
|                        |                                                                                                                                                                                                                                       |     |
|                        | Item                3.    Controls and                Procedures                                                                                                                                                       | 10       |
|                        |                                                                                                                                                                                                                                       |     |
| **Part                II.** | **Other                Information**                                                                                                                                                                                                       | 11       |
|                        | Item                1.    Legal                Proceedings                                                                                                                                                             | 11       |
|                        | Item                2.    Unregistered                Sales of Equity Securities and Use of Proceeds                                                                                                                   | 11       |
|                        | Item                3.    Defaults on                Senior Securities                                                                                                                                                 | 11       |
|                        | Item                6a.                         Exhibits                                                                                                                                      | 12       |
|                        | Item                6b.                         Reports on Form 8-K                                                                                                                                | 13       |
|                        |                                                                                                                                                                                                                                       |     |
| **Signatures**              |                                                                                                                                                                                                                                       | 13       |
| **Certifications**          |                                                                                                                                                                                                                                       |     |

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| **PART                  I - FINANCIAL STATEMENTS**                                                                                              |       |                               |        |
|-------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------|-------------|
| **Item                  1. Financial Statements**                                                                                               |       |                               |        |
| SINOFRESH                  HEALTHCARE, INC.                                                                                                     |       |                               |        |
| CONDENSED                  CONSOLIDATED BALANCE SHEET                                                                                           |       |                               |        |
|                                                                                                                                            |       |                               |        |
|                                                                                                                                            |       | **June                  30, 2007** | ** **  |
| ** **                                                                                                                                      | ** ** | **(Unaudited)**                    |        |
| ASSETS                                                                                                                                          |       |                               |        |
| CURRENT                  ASSETS:                                                                                                                |       |                               |        |
|    Cash                  and cash equivalents                                                                                    |       | $                                  | 84,492      |   |
|    Accounts                  receivable, net of allowances of $59,426                                                            |       |                               | 15,962      |   |
|    Inventory,                  net                                                                                               |       |                               | 13,256      |   |
|    Other                  current assets                                                                                         |       |                               | 67,847      |   |
| TOTAL                  CURRENT ASSETS                                                                                                           |       |                               | 181,557     |   |
|                                                                                                                                            |       |                               |        |   |
| FURNITURE                  AND EQUIPMENT, NET                                                                                                   |       |                               | 32,624      |   |
| PATENTS,                  NET                                                                                                                   |       |                               | 1,942,324   |   |
| OTHER                  ASSETS                                                                                                                   |       |                               | 6,418       |   |
| TOTAL                  ASSETS                                                                                                                   |       | $                                  | 2,162,923   |   |
|                                                                                                                                            |       |                               |        |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY                                                                                     |       |                               |        |   |
| CURRENT                  LIABILITIES:                                                                                                           |       |                               |        |   |
|    Current                  portion of capital leases                                                                            |       | $                                  | 23,958      |   |
|    Short                  term note payable                                                                                      |       |                               | 100,000     |   |
|    Convertible                  debentures                                                                                       |       |                               | 1,560,000   |   |
|    Accounts                  payable                                                                                             |       |                               | 1,473,988   |   |
|    Accrued                  expenses                                                                                             |       |                               | 1,350,000   |   |
| TOTAL                  CURRENT LIABILITIES                                                                                                      |       |                               | 4,507,946   |   |
|                                                                                                                                            |       |                               |        |   |
| CONVERTIBLE                  NOTES PAYABLE                                                                                                      |       |                               | 220,000     |   |
| CAPITAL                  LEASES, NET OF CURRENT MATURITIES                                                                                      |       |                               | 2,073       |   |
| TOTAL                  LIABILITIES                                                                                                              |       |                               | 4,730,019   |   |
|                                                                                                                                            |       |                               |        |   |
| COMMITMENTS                  AND CONTINGENCIES                                                                                                  |       |                               |        |   |
|                                                                                                                                            |       |                               |        |   |
| STOCKHOLDERS’                  EQUITY (DEFICIT):                                                                                          |       |                               |        |   |
| Common                  stock, no par value; 500,000,000 shares authorized; 19,238,305                  shares                                  |       |                               |        |   |
|     issued                  and outstanding, 750,000 shares issuable                                                        |       |                               | 7,181,266   |   |
| 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,                  772,502      |       |                               |        |   |
|         shares                  issued and outstanding                                                  |       |                               | 1,545,003   |   |
|     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;                  799,500    |       |                               |        |   |
|         shares                  issued and outstanding                                                  |       |                               | 1,434,967   |   |
|    Accumulated                  deficit                                                                                          |       |                               | (15,613,602 | ) |
|    Deferred                  stock-based compensation                                                                            |       |                               | (114,730    | ) |
| TOTAL                  STOCKHOLDERS’ DEFICIT                                                                                              |       |                               | (2,567,096  | ) |
| TOTAL                  LIABILITIES AND STOCKHOLDERS' DEFICIT                                                                                    |       | $                                  | 2,162,923   |   |
|                                                                                                                                            |       |                               |        |   |
| See                  notes to condensed consolidated financial statements.                                                                      |       |                               |        |   |

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OPERATIONS

|                                                            |   | **Three                  Months Ended**         |           |   | **Six                  Months Ended**           |   |
|-----------------------------------------------------------------|--------|-------------------------------------------------|----------------|--------|-------------------------------------------------|--------|
|                                                            |   | **June                  30,**    |           |   | **June                  30,**    |   |
|                                                            |   | **2007**                                        |           |   | **2006**                                        |   |   | **2007** |   |   | **2006** |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |
| REVENUE,net                                                     |   | $                                               | 114,900        |   |                                            | $      | 246,854 |   |   | $ | 304,416 |   |   | $ | 618,007 |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| COST                  OF REVENUE                                |   |                                            | 43,089         |   |                                            |   | 76,058 |   |   |   | 104,344 |   |   |   | 320,180 |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| GROSS                  PROFIT                                   |   |                                            | 71,811         |   |                                            |   | 170,796 |   |   |   | 200,072 |   |   |   | 297,827 |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| **OPERATING                  EXPENSES**                         |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |
| Salaries                  and other compensation expense        |   |                                            | 157,681        |   |                                            |   | 256,790 |   |   |   | 339,985 |   |   |   | 524,099 |   |
| Professional                  fees                              |   |                                            | 76,406         |   |                                            |   | 65,267 |   |   |   | 268,572 |   |   |   | 258,905 |   |
| Other                  general and administrative expenses      |   |                                            | 92,285         |   |                                            |   | 128,476 |   |   |   | 173,482 |   |   |   | 227,341 |   |
| Marketing                  and advertising expenses             |   |                                            | -              |   |                                            |   | 6,435 |   |   |   | - |   |   |   | 52,079 |   |
| Research                  and developement expense              |   |                                            | -              |   |                                            |   | - |   |   |   | - |   |   |   | 1,171 |   |
| Depreciation                  and amortization                  |   |                                            | 65,450         |   |                                            |   | 65,451 |   |   |   | 130,900 |   |   |   | 130,902 |   |
| **TOTAL                  OPERATING EXPENSES**                   |   |                                            | **391,822**    |   |                                            |   | **522,419** |   |   |   | **912,939** |   |   |   | **1,194,497** |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| **LOSS                  FROM OPERATIONS**                       |   |                                            | **(320,011**   | )      |                                            |   | **(351,623** | ) |   |   | **(712,867** | ) |   |   | **(896,670** | ) |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| **OTHER                  INCOME (EXPENSE)**                     |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |
| Interest,                  net                                  |   |                                            | (80,605        | )      |                                            |   | (154,427 | ) |   |   | (166,751 | ) |   |   | (324,244 | ) |
| Other                  income, net                              |   |                                            | 7              |   |                                            |   | - |   |   |   | 50,012 |   |   |   | 11,464 |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| **TOTAL                  OTHER INCOME (EXPENSE), net**          |   |                                            | (80,598        | )      |                                            |   | (154,427 | ) |   |   | (116,739 | ) |   |   | (312,780 | ) |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| NET                  LOSS BEFORE INCOME TAXES                   |   |                                            | (400,609       | )      |                                            |   | (506,050 | ) |   |   | (829,606 | ) |   |   | (1,209,450 | ) |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| PROVISION FOR                  INCOME TAXES                |   |                                            | -              |   |                                            |   | - |   |   |   | - |   |   |   | - |   |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| **NET                  LOSS**                                   |   | $                                               | (400,609       | )      |                                            | $      | (506,050 | ) |   | $ | (829,606 | ) |   | $ | (1,209,450 | ) |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| **NET                  LOSS PER COMMON SHARE**                  |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| basic                                                           |   | **$**                                           | (0.02          | )      |                                            | **$**  | (0.03 | ) |   | **$** | (0.05 | ) |   | **$** | (0.08 | ) |
| diluted                                                         |   | **$**                                           | (0.02          | )      |                                            | **$**  | (0.03 | ) |   | **$** | (0.05 | ) |   | **$** | (0.08 | ) |
|                                                            |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| **WEIGHTED                  AVERAGE COMMON SHARES OUTSTANDING** |   |                                            |           |   |                                            |   |   |   |   |   |   |   |   |   |   |   |
| basic                                                           |   |                                            | **17,496,533** |   |                                            |   | **15,788,910** |   |   |   | **17,041,682** |   |   |   | **15,369,290** |   |
| diluted                                                         |   |                                            | **17,496,533** |   |                                            |   | **15,788,910** |   |   |   | **17,041,682** |   |   |   | **15,369,290** |   |

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|  SINOFRESH                  HEALTHCARE, INC.                              |
|----------------------------------------------------------------------------------------------------|
|  CONDENSED                  CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)       |
|                                                                                               |   |   |   |   |   |   |
|                                                                                               |   |  ** Six                  Months Ended June 30,** | ** ** |
| ** **                                                                                         | ** ** | **2007** | ** ** | ** ** | **2006** |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                                             |   |   |   |   |
| Net                  loss                                                                          |   | $ | (829,606 | ) |   |   | (1,209,450 | )  |
| Adjustments                  to reconcile net loss to net cash                                     |   |   |   |   |   |
| used                  in operations:                                                               |   |   |   |   |   |   |   |   |
|     Stock,                options and warrants issued for services             |   |   | 60,813 |   |   |   | 152,712 |   |
|     Amortization                and depreciation                               |   |   | 130,900 |   |   |   | 130,901 |   |
|     Stock                issued for settlement cost                            |   |   | 3,900 |   |   |   | - |   |
|     Warrants                issued                in connection with advances  |   |   | 8,147 |   |   |   | - |   |
|     Change                in allowance for discounts and returns               |   |   | - |   |   |   | 17,114 |   |
|     Change                in allowance for excess inventory                    |   |   | - |   |   |   | 50,000 |   |
|     Amortization                of                debt discount                |   |   | - |   |   |   | 155,973 |   |
|     Amortization                of                deferred debt issuance costs |   |   | - |   |   |   | 104,872 |   |
| Changes                  in assets and liabilities:                                                |   |   |   |   |   |
|     Accounts                receivable                                         |   |   | 143,203 |   |   |   | 159,218 |   |
|     Inventory                                                                  |   |   | 12,379 |   |   |   | 710 |   |
|     Other                current assets                                        |   |   | (19,738 | ) |   |   | 125,165 |   |
|     Accounts                payable                                            |   |   | 94,169 |   |   |   | 23,398 |   |
|     Accrued                expenses                                            |   |   | 271,197 |   |   |   | 65,073 |   |
| NET                  CASH USED IN OPERATING ACTIVITIES                                             |   |   | (124,636 | ) |   |   | (224,314 | ) |
|                                                                                               |   |   |   |   |   |   |   |   |
| FINANCING                  ACTIVITIES:                                                             |   |   |   |   |   |   |   |   |
| Proceeds                  from short-term note payable                                             |   |   | - |   |   |   | 100,000 |   |
| Proceeds                  from convertible notes payable                                           |   |   | 220,000 |   |   |   | - |   |
| Payments                  on short-term note and capital leases                                    |   |   | (11,759 | ) |   |   | (11,718 | ) |
| NET                  CASH PROVIDED BY FINANCING ACTIVITIES                                         |   |   | 208,241 |   |   |   | 88,282 |   |
|                                                                                               |   |   |   |   |   |   |   |   |
| NET                  INCREASE (DECREASE) IN CASH                                                   |   |   | 83,605 |   |   |   | (136,032 | ) |
|                                                                                               |   |   |   |   |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS - beginning of period                                   |   |   | 887 |   |   |   | 148,037 |   |
| CASH                  AND CASH EQUIVALENTS - end of period                                         |   | $ | 84,492 |   |   | $ | 12,005 |   |
|                                                                                               |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL                  DISCLOSURE OF CASH FLOW INFORMATION:                                 |   |   |   |   |
| Cash                  paid during the period for interest                                          |   | $ | 17,399 |   |   | $ | 55,910 |   |
|                                                                                               |   |   |   |   |   |   |   |   |
| NON-CASH                  ACTIVITY:                                                                |   |   |   |   |   |   |   |   |
| Reduction                  of accounts payable through the issuance of                             |   |   |   |   |
|   common                  stock                                                          |   | $ | - |   |   | $ | 95,000 |   |
| Reduction                  of accrued expenses through the issuance of                             |   |   |   |   |
|   common                  stock                                                          |   | $ | 245,000 |   |   | $ | 42,500 |   |
|  Conversion                  of debentures into common stock                                  |   | $ | - |   |   | $ | 170,000 |   |
|                                                                                               |   |   |   |   |   |   |   |   |
|  See                  notes to condensed consolidated financial statements.                   |   |

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Notes

**Note      1**

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**Note      2**

**Note      3**

**Note      4**

**Note      5.**
** **

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** 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, 2006, 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 for the Second Quarter of 2007 Compared to the Second Quarter      of      2006 and the Six Months Ended June 30, 2007 Compared to the Six Months Ended      June 30, 2006.**

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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      2.                        Unregistered      Sales of Equity Securities and Use of Proceeds**

**Item      3.        Defaults      on Senior      Securities**

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**Item      6a.                      Exhibits**

| Number  | Description                                                                                                                                                                                                                                  |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.1     | Merger                Agreement dated September 8, 2003 (1)                                                                                                                                                                                  |
| 3.1     | Articles                of Incorporation (2)                                                                                                                                                                                                 |
| 3.1.1   | Amendment                to Articles of Incorporation (3)                                                                                                                                                                                    |
| 3.2     | Bylaws                (2)                                                                                                                                                                                                                    |
| 3.2.1   | Amendment                to Bylaws(10)                                                                                                                                                                                                       |
| 4.1     | Form                of Common Stock Registration Rights Agreement (3)                                                                                                                                                                        |
| 4.2     | Common                Stock Registration Rights Agreement with D&J Properties                (3)                                                                                                                                         |
| 4.3     | Registration                Rights Agreement with InvestLinc Equity Fund II, LP,InvestLinc                Emerging Growth Equity Fund I, LLC and The Invest LineGroup,                Inc. dated November 15, 2002 (4)                       |
| 4.4     | Form                of 2003 Warrant Agreement issued to warrant investors for 1,333,970                warrants, dated September 8, 2003(4)                                                                                                  |
| 4.5     | Cancelable                Warrant Agreement with Dave Macrae Trust dated September 1, 2003                (4)                                                                                                                                |
| 4.6     | 2004                Warrant Agreement with Dave Macrae Trust dated as of September 1,                2004                (4)                                                                                                                 |
| 4.7     | Warrant                Certificate dated November 15, 2002 in favor of The InvestLinc Group                (4)                                                                                                                               |
| 4.8     | Warrant                issued to BestBet Media Group, Inc., dated October 1, 2004                (6)                                                                                                                                         |
| 4.9     | Warrant                issued to Reno Rolle, dated August 19, 2004. (6)                                                                                                                                                                      |
| 4.10    | Warrant                issued to Ed McMahon, dated October 1, 2004. (6)                                                                                                                                                                      |
| 4.11    | Registration                Rights Agreement with Reno Rolle, dated August 19, 2004.                (6)                                                                                                                                      |
| 4.12    | Registration                Rights Agreement with BestBet Media Group, Inc., dated October 1,                2004.  (6)                                                                                                            |
| 4.13    | Form                of Warrant issued to Debenture investors for a total of 1,663,645                shares                of common stock, dated December 6, 2004 (7)                                                                       |
| 4.14    | Registration                Rights Agreement with Debenture investors, dated December 6,                2004.  (7)                                                                                                                 |
| 4.15    | Warrant                issued to Bristol Investment Partners I, dated September 8,                2003(8)                                                                                                                                    |
| 4.16    | Warrant                issued to Bristol Investment Partners I, dated September 8,                2003(8)                                                                                                                                    |
| 4.17    | Warrant                issued to Bristol Investment Partners LP I, as of December 6,                2004(8)                                                                                                                                  |
| 4.18    | Warrant                issued to Michael Gottlieb, dated January 5, 2005(8)                                                                                                                                                                  |
| 4.19    | Warrant                issued to Michael Gottlieb, dated January 5, 2005(8)                                                                                                                                                                  |
| 4.20    | Form                of Warrant issued to Medical Advisory Board(8)                                                                                                                                                                           |
| 4.22    | Warrant                issued to D&J Properties, LLC, dated June 19,                2003(8)                                                                                                                                              |
| 4.23    | Warrant                issued to D&J Properties, LLC, dated June 19,                2003(8)                                                                                                                                              |
| 4.24    | Warrant                issued to David N. Macrae, dated as of September 1,                2003(8)                                                                                                                                            |
| 4.25    | Warrant                issued to Tim Kepler, dated as of November 7, 2003(8)                                                                                                                                                                 |
| 4.26    | Form                of Debenture issued to Debenture investors, dated December 6, 2004                (7)                                                                                                                                    |
| 4.27    | Warrant                issued to Adsouth Partners, Inc., dated February 24, 2005                (11)                                                                                                                                         |
| 4.28    | Registration                Rights Agreement with Adsouth Partners, Inc., dated February 24,                2005                (11)                                                                                                         |
| 4.29    | Non-qualified                Stock Option Agreement issued to Thomas Fitzgerald, dated May 31                2005                (12)                                                                                                        |
| 4.30    | Non-qualified                Stock Option Agreement issued to W. Randolph Warner, dated November                7,                2005 (17)                                                                                                  |
| 4.31    | Warrant                issued to CAM-Global, dated August 26, 2005 (13)                                                                                                                                                                      |
| 4.32    | Non-qualified                Stock Option Agreement issued to Cynthia Dunn, dated August 30, 2005                (13)                                                                                                                        |
| 10.1    | Contract                Manufacturing Agreement between SinoFresh HealthCare, Inc. and AccuMed,                Inc. (3)                                                                                                                      |
| 10.2    | Agreement                with Bristol Investment Group, Inc. dated February 7, 2003                (3)                                                                                                                                       |
| 10.3    | Employment                Agreement with Charles Fust dated December 1, 2002 (3)                                                                                                                                                             |
| 10.5    | Proprietary                Development, Right of First Refusal and Acquisition Agreement with                SinoFresh Research Laboratories, LLC (3)                                                                                        |
| 10.8    | National                In-Store Agreement dated November 21, 2002 (3)                                                                                                                                                                       |
| 10.9    | National                In-Store Sales and Broker Agreement dated March 27, 2003                (3)                                                                                                                                          |
| 10.10   | Agreement                with David Farr dated October 9, 2003 (3)                                                                                                                                                                           |
| 10.11   | Accounts                Receivable Financing Agreement with Alliance Financial Capital, Inc.                (3)                                                                                                                              |
| 10.12   | Agreement                with Rubenstein Communications, Inc., dated March 18, 2003                (3)                                                                                                                                       |
| 10.13   | Lease                Agreement with DuPont & Fust Real Estate Ventures, LLC dated April 1,                2003 (9)                                                                                                                       |
| 10.14   | Allonge                to Promissory Note dated February 1, 2001, in favor of Invest Linc                Equity                Fund II (4)                                                                                                   |
| 10.15   | Allonge                to Promissory Note dated February 1, 2001, in favor of Invest                LincEmerging                Growth Equity Fund I, LLC (4)                                                                                |
| 10.16   | Assumption                Agreement dated November 15, 2002 in favor of Invest Linc                EquityFund                II, Invest Linc Emerging Growth Equity Fund I, LLC (4)                                                          |
| 10.17   | Consulting                Agreement with The Invest Linc Group, LLC dated November 15, 2002                (4)                                                                                                                               |
| 10.18   | Stock                Purchase Agreement dated November 15, 2002 with Invest Linc Equity                FundII,                Invest Linc Emerging Growth Equity Fund I, and The Invest Linc Group                (4)                        |
| 10.19   | SinoFresh                HealthCare, Inc. 2002 Stock Option Plan (3)                                                                                                                                                                         |
| 10.19.1 | Form                of Non-Qualified Stock Option Agreement for 2002 Stock Option                Plan(10)                                                                                                                                    |
| 10.20   | Agreement                with Moty Herman dated October 21, 2003 (4)                                                                                                                                                                         |
| 10.21   | Agreement                between Charles Fust and Moty Herman dated October 22, 2003                (4)                                                                                                                                      |
| 10.22   | Supplemental                Letter Agreement with Moty Herman dated October 28, 2003                (4)                                                                                                                                      |
| 10.23   | Letter                Agreement from Charles Fust dated April 12, 2003 re Moty Herman Agreements                (4)                                                                                                                          |
| 10.24   | Teaming                Agreement with Lovelace Respiratory Research Institute, dated April                28,                2004 (5)                                                                                                        |
| 10.25   | Securities                Purchase Agreement with Debenture investors, dated December 6, 2004                (7)                                                                                                                             |
| 10.26   | Form                of Convertible Debenture issued to investors for total of $1,830,000,                dated December 6, 2004 (7)                                                                                                          |
| 10.27   | Security                Agreement with Debenture investors, and Bushido Capital Partners,                L.P, as                agent, dated December 6, 2004 (7)                                                                            |
| 10.28   | Subsidiary                Security Agreement between SinoFresh Corporation, Debenture investors                and                Bushido Capital Partners, L.P., as agent, dated December 6, 2004                (7)                        |
| 10.29   | Intellectual                Property Security Agreement with Debenture investors, and Bushido                Capital                Partners, L.P., as agent, dated December 6, 2004 (7)                                                     |
| 10.30   | Subsidiary                Intellectual Property Security Agreement between SinoFresh Corporation,                Debenture investors, and Bushido Capital Partners, L.P., as agent,                dated                December 6, 2004 (7) |
| 10.31   | Guaranty                Agreement by SinoFresh Corporation in favor of Debenture investors,                dated                December 6, 2004 (7)                                                                                         |
| 10.32   | Strategic                Planning Services Agreement with David Macrae, dated September 5,                2003(8)                                                                                                                            |
| 10.33   | Employment                Agreement for Scott M. Klein, dated March 28, 2005 as of and effective                November 1, 2004(10)                                                                                                         |
| 10.34   | Form                of Non-Plan Option Agreement (10)                                                                                                                                                                                        |
| 10.35   | Settlement                Agreement and Mutual Releases with various Plaintiffs in federal                lawsuit                (14)                                                                                                        |
| 10.36   | Agreement                with the Law Firm of David B. Haber, P.A. (14)                                                                                                                                                                      |
| 10.37   | Settlement                Agreement dated as of December 9, 2005 with Otto Law Group, PLLC                and David                Otto (15)                                                                                                 |
| 10.38   | Consulting                Agreement with Dane Solomon (16)                                                                                                                                                                                   |
| 10.39   | Consulting                Agreement with David Coloris (16)                                                                                                                                                                                  |
| 10.40   | Legal                Services Agreement dated as of January 20, 2006 with Otto Law Group,                PLLC                and David Otto (16)                                                                                             |
| 10.41   | Form                of Debenture Agreement related to unsecured debenture financing completed                on June 16, 2007 (18)                                                                                                           |
| 10.42   | Form                of Subscription Agreement related to unsecured debenture financing                completed on June 16, 2007 (18)                                                                                                        |
| 16.1    | Letter                from Salberg & Co. dated March 30,                2004  (10)                                                                                                                                             |
| 21.1    | Subsidiaries                of the Registrant (10)                                                                                                                                                                                           |
| 31.1    | Certification                of Chief Executive Officer pursuant to                Section 302 of the Sarbanes-Oxley Act of 2002*                                                                                                            |
| 31.2    | Certification                of Chief Financial Officer pursuant to                Section 302 of the Sarbanes-Oxley Act of 2002*                                                                                                            |
| 32.1    | Certification                of Chief Executive Officer pursuant to                Section 906 of the Sarbanes-Oxley Act of 2002*                                                                                                            |
| 32.2    | Certification                of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley                Act of 2002*                                                                                                            |

----

|   | (2)   Incorporated                by reference to Registrant's Form 10-SB12G, filed on April 29, 2002,                File                No. 0-49764. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3)   Incorporated                by reference to Registrant's Form 10-QSB for the fiscal quarter ended                September 30, 2003, filed    on November 17, 2003,                File No. 0-49764. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4)   Incorporated                by reference to Registrant's Form 10-KSB for the fiscal year ended                December 31, 2003, filed on April 14, 2004, File No.                0-49764. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5)   Incorporated                by reference to the Registrant's Form 10-QSB for the fiscal quarter                ended                March 31, 2004, filed on May 17, 2004, File No.                0-49764. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6)   Incorporated                by reference to Registrant's Form 8-K dated October 18, 2004, filed                on                October 22, 2004, File No. 0-49764. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7)   Incorporated                by reference to Registrant's Form 8-K dated December 6, 2004, filed                on                December 10, 2004, File No.                0-49764. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (8)   Incorporated                by reference to Registrant's Form SB-2 Registration Statement filed                on                January 6, 2005, File No.                333-121880. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (9)  Incorporated                by reference to Registrant's Amendment No. 1 to Form SB-2 Registration                Statement filed on January 27, 2005, File No.                333-121880. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (10)  Incorporated                by reference to Registrant's Form 10-KSB for the fiscal year ended                December 31, 2004, filed on March 31, 2005, File No.                0-49764. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (11)                Incorporated by reference to the Registrant's Form 10-QSB for the                fiscal                quarter ended March 31, 2005, filed on May 16, 2005, File No.                0-49764. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (12)                Incorporated by reference to the Registrant's Form 10-QSB for the                fiscal                quarter ended June 30, 2005, filed on August 15, 2005, File No.                0-49764. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (13)                Incorporated by reference to the Registrant's Form 10-QSB for the                fiscal                quarter ended September 30, 2005, filed on November 14, 2005, File                No.                0-49764. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (14)                Incorporated by reference to Registrant's Form 8-K, filed on December                14,                2005, File No. 0-49764. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (15)                Incorporated by reference to Registrant's Form 8-K, filed on December                20,                2005, File No. 0-49764. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (16)                Incorporated by reference to Registrant's Form S-8 Registration Statement                filed on February 7, 2006, File No.                333-131646. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (17)                Incorporated by reference to Registrant's Form 10-KSB for the fiscal                year                ended December 31, 2005, filed on March 31, 2006, File No.                0-49764. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (18)                Incorporated by reference to Registrant's Form 8-K, filed on June                21,                2007, File No. 0-49764. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

| Date              Filed                      | Description                                                                                     |
|----------------------------------------------|-------------------------------------------------------------------------------------------------|
| May              18, 2007          | Departure              of Officer                                                               |
| June              21, 2007    | Loss              of Significant Customer                                                       |
| June              21, 2007                   | Completion              of Debenture Financing and Sale of Unregistered              Securities |

**SIGNATURES**

|                           |   | SINOFRESH                HEALTHCARE, INC.                                                                                 |
|--------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------|
| August                14, 2007 |   | By                                                                                                                             | /s/                Charles A. Fust |
|                           |   | Charles                A. Fust, Chairman of the Board and Chief Executive Officer (principal                executive officer) |
|                           |   |                                                                                                                           |
|                           |   |                                                                                                                           |
| August                14, 2007 |   | By                                                                                                                             | /s/                Charles A. Fust |
|                           |   | Charles                A. Fust, acting Chief Financial Officer (principal accounting                officer)                   |

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