----

----

| Florida                                                             |   | 65      – 1082270                   |
|---------------------------------------------------------------------|--------|-------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) |   | (I.R.S.      Employer Identification No.) |

| 787 Commerce      Drive Venice, Florida 34292 |   | 34292      |
|-----------------------------------------------|--------|------------|
| (Address of principal executive      offices) |   | (ZipCode.) |

----

| Index  |           | Page                                                                                                          |
|--------|----------------|---------------------------------------------------------------------------------------------------------------|
|   |           |                                                                                                          |   |
|   | Part      I.   | Financial      Information                                                                                    |   |
|   |           | Item      1. Financial      Statements                                                                   |   |
|   |           | Condensed Balance Sheet as of      September 30, 2008 (unaudited) and December      31,  2007       | 3 |
|   |           | Condensed Statements of      Operations for the three and nine months ended September 30, 2008 and      2007  | 4 |
|   |           | Condensed Statements of Cash      Flows for the nine months ended September 30, 2008 and2007                  | 5 |
|   |           | Notes to Unaudited Condensed      Consolidated Financial Statements                                           | 6 |
|   |           | Item      2. Management’s Discussion and Analysis of Financial Condition and Results      of Operations | 9 |
|   |           | Item      3. Quantitative and Qualitative Disclosures About Market    Risk                                    | 12 |
|   |           | Item      4T. Controls and Procedures                                                                         | 12 |
|   |           |                                                                                                          |   |
|   | Part      II.  | Other      Information                                                                                        | 14 |
|   |           | Item      1. Legal Proceedings                                                                           | 14 |
|   |           | Item      2. Unregistered Sales of Equity Securities and Use of      Proceeds                            | 14 |
|   |           | Item      3. Defaults on Senior Securities                                                                    | 14 |
|   |           | Item      6a. Exhibits                                                                                        | 14 |
|   |           |                                                                                                          |   |
|   | Signatures     |                                                                                                          | 15 |
|   |           |                                                                                                          |   |
|   | Certifications |                                                                                                          |   |

----

| PART      I - FINANCIAL INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  Comment      to financial statements. The      Company has not obtained a review of the interim financial statements by      an independent accountant using professional review standards and      procedures, although such a review is required by the Securities Exchange      Commission. The Company will amend its filing upon the completion of the      review by the independent accountant, which review is      pending.  |
| Item      1. Financial Statement                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| SINOFRESH      HEALTHCARE, INC.                                                                                                                                                                                                                                                                                                                                                                                                                       |
| CONDENSED      BALANCE SHEETS                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | September      30, 2008 |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | (unaudited) |   |   | December      31, 2007 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |
| ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |
| CURRENT      ASSETS:                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |
|    Cash      and cash equivalents                                                                                                                                                                                                                                                                                                                                                                                                      |   | $ | 427 |   |   | $ | 919 |   |
|    Accounts      receivable, net of allowances of $7,426 and $7,426                                                                                                                                                                                                                                                                                                                                                                    |   |   | 12,097 |   |   |   | 12,796 |   |
|    Inventory,      net                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   | 13,549 |   |   |   | 7,656 |   |
|    Other      current assets                                                                                                                                                                                                                                                                                                                                                                                                           |   |   | 93,168 |   |   |   | 99,933 |   |
| TOTAL      CURRENT ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   | 119,241 |   |   |   | 121,304 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| FURNITURE      AND EQUIPMENT, NET                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   | - |   |   |   | 17,109 |   |
| PATENTS,      NET                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   | 1,653,862 |   |   |   | 1,826,939 |   |
| OTHER      ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   | 4,500 |   |   |   | 4,500 |   |
| TOTAL      ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | $ | 1,777,603 |   |   | $ | 1,969,852 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| LIABILITIES      AND STOCKHOLDERS’ DEFICIT                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |
| CURRENT      LIABILITIES:                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|    Current      portion of capital leases                                                                                                                                                                                                                                                                                                                                                                                              |   | $ | - |   |   | $ | 14,260 |   |
|    Short-term      note payable and advances                                                                                                                                                                                                                                                                                                                                                                                           |   |   | 125,000 |   |   |   | 125,000 |   |
|    Convertible      debentures, net of unamortized debt discounts                                                                                                                                                                                                                                                                                                                                                                      |   |   | 705,000 |   |   |   | 705,000 |   |
|     Accounts      payable (including amounts due to related parties of $79,383 and      $127,213)                                                                                                                                                                                                                                                                                                                                 |   |   | 1,638,438 |   |   |   | 1,609,365 |   |
|     Accrued      expenses (including amounts due to related parties of $92,146 and      $92,146)                                                                                                                                                                                                                                                                                                                                  |   |   | 1,257,132 |   |   |   | 1,096,845 |   |
|  Deposit      on sale of licensing and distribution rights                                                                                                                                                                                                                                                                                                                                                                                       |   |   | 892,468 |   |   |   | 661,240 |   |
| TOTAL      CURRENT LIABILITIES                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   | 4,618,038 |   |   |   | 4,211,710 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| COMMITMENTS      AND CONTINGENCIES                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   | - |   |   |   | - |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| STOCKHOLDERS’      EQUITY:                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   |   |   |   |
| Common      stock, no par value; 500,000,000 shares authorized; 26,616,110 and      24,916,110                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   |   |   |   |
|     shares      issued and outstanding.                                                                                                                                                                                                                                                                                                                                                                                           |   |   | 7,541,802 |   |   |   | 7,028,774 |   |
| Common      stock issuable: 5,297,393 and 4,239,570 shares                                                                                                                                                                                                                                                                                                                                                                                            |   |   | 804,782 |   |   |   | 800,254 |   |
| 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, 769,377      and                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |
|         769,377      shares issued and outstanding                                                                                                                                                                                                                                                                                                                                                            |   |   | 1,538,753 |   |   |   | 1,538,753 |   |
|     Series      B convertible preferred stock, voting; 1,500,000 and 1,500,000 shares      authorized                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|         issued      and outstanding                                                                                                                                                                                                                                                                                                                                                                           |   |   | 3,000,000 |   |   |   | 3,000,000 |   |
|     Series      C convertible preferred stock, voting; 1,250,000 shares authorized;      755,500 and                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   |   |   |   |
|         793,000      share issued and outstanding                                                                                                                                                                                                                                                                                                                                                             |   |   | 1,355,995 |   |   |   | 1,423,301 |   |
|    Accumulated      deficit                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | (17,055,679 | ) |   |   | (16,017,876 | ) |
|    Deferred      stock-based compensation                                                                                                                                                                                                                                                                                                                                                                                              |   |   | (26,088 | ) |   |   | (15,064 | ) |
| TOTAL      STOCKHOLDERS’ DEFICIT                                                                                                                                                                                                                                                                                                                                                                                                                |   |   | (2,840,435 | ) |   |   | (2,241,858 | ) |
| TOTAL      LIABILITIES AND STOCKHOLDERS' DEFICIT                                                                                                                                                                                                                                                                                                                                                                                                      |   | $ | 1,777,603 |   |   | $ | 1,969,852 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| See      notes to condensed financial statements.                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |

----

| SINOFRESH      HEALTHCARE, INC.                            |
|------------------------------------------------------------|
| CONDENSED      STATEMENTS OF OPERATIONS (unaudited)        |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                       |   |   |   |   | Three      months ended September 30, |   |   | Nine      months ended September 30, |   |
|                                                       |   | 2008 |   |   | 2007 |   |   | 2008 |   |   | 2007 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |
| REVENUE,      net                                          |   | $ | 37,974 |   |   | $ | 40,280 |   |   | $ | 138,419 |   |   | $ | 344,696 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| COST      OF REVENUE                                       |   |   | 8,265 |   |   |   | 16,924 |   |   |   | 30,973 |   |   |   | 121,268 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| GROSS      PROFIT                                          |   |   | 29,709 |   |   |   | 23,356 |   |   |   | 107,446 |   |   |   | 223,428 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING      EXPENSES                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Salaries      and other compensation expense   |   |   | 59,157 |   |   |   | 119,918 |   |   |   | 376,836 |   |   |   | 459,903 |   |
|   Professional      fees                         |   |   | 97,002 |   |   |   | 48,915 |   |   |   | 337,453 |   |   |   | 317,487 |   |
|   Other      general and administrative expenses |   |   | 39,986 |   |   |   | 76,969 |   |   |   | 89,730 |   |   |   | 250,451 |   |
|   Research      and development expenses         |   |   | 10,851 |   |   |   | - |   |   |   | 45,001 |   |   |   | - |   |
|   Depreciation      and amortization             |   |   | 62,884 |   |   |   | 65,450 |   |   |   | 190,186 |   |   |   | 196,350 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| TOTAL      OPERATING EXPENSES                              |   |   | 269,880 |   |   |   | 311,252 |   |   |   | 1,039,206 |   |   |   | 1,224,191 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| LOSS      FROM OPERATIONS                                  |   |   | (240,171 | ) |   |   | (287,896 | ) |   |   | (931,760 | ) |   |   | (1,000,763 | ) |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| OTHER      INCOME (EXPENSE):                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Interest,      net                       |   |   | (35,169 | ) |   |   | (94,322 | ) |   |   | (109,724 | ) |   |   | (261,073 | ) |
|    Other      income                        |   |   | 1,103 |   |   |   | 571 |   |   |   | 3,681 |   |   |   | 50,583 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| TOTAL      OTHER INCOME (EXPENSE), NET                     |   |   | (34,066 | ) |   |   | (93,751 | ) |   |   | (106,043 | ) |   |   | (210,490 | ) |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| LOSS      BEFORE INCOME TAXES                              |   |   | (274,237 | ) |   |   | (381,647 | ) |   |   | (1,037,803 | ) |   |   | (1,211,253 | ) |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| PROVISION      FOR INCOME TAXES                            |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      LOSS                                              |   | $ | (274,237 | ) |   | $ | (381,647 | ) |   | $ | (1,037,803 | ) |   | $ | (1,211,253 | ) |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      LOSS PER COMMON SHARE                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| -basic      and diluted                                    |   | $ | (0.01 | ) |   | $ | (0.02 | ) |   | $ | (0.04 | ) |   | $ | (0.07 | ) |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED      AVERAGE COMMON                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|      SHARES      OUTSTANDING      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| -basic      and diluted                                    |   |   | 26,116,110 |   |   |   | 19,580,696 |   |   |   | 25,610,292 |   |   |   | 17,850,617 |   |
|                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| See      notes to condensed financialstatements.           |

----

|        SINOFRESH      HEALTHCARE, INC.                       |
|-------------------------------------------------------------------|
|        CONDENSED      STATEMENTS OF CASH FLOWS (unaudited)   |
|                                                              |   |   |   |   |   |   |   |
|                                                              |   |   | Nine      Months EndedSeptember      30, 2008 |   |   | Nine      Months Ended September      30, 2008 |   |
|                                                              |   |   |   |   |   |
| CASH      FLOWS FROM OPERATING ACTIVITIES:                        |   |   |   |   |   |   |   |
| Net      Loss                                                     |   |   | $ | (1,037,803 | ) |   | $ | (1,211,253 | ) |
| Adjustments      to reconcile net loss to net cash                |   |   |   |   |   |   |   |   |
| used      in operations:                                          |   |   |   |   |   |   |   |   |
| Stock      based compensation expense                             |   |   | 176,891 |   |   |   | 87,536 |   |
| Amortization      and depreciation                                |   |   | 190,186 |   |   |   | 196,350 |   |
| Stock      issued as payment for services                         |   |   | 64,000 |   |   |   | - |   |
| Stock      issued as payment of interest                          |   |   | 18,000 |   |   |   | - |   |
| Warrants      issued as discount on advances                      |   |   | - |   |   |   | 8,147 |   |
| Stock      issued as settlement cost                              |   |   | - |   |   |   | 3,900 |   |
| Changes      in assets and liabilities:                           |   |   |   |   |   |   |   |   |
| Accounts      receivable                                          |   |   | 699 |   |   |   | 153,121 |   |
| Inventory                                                         |   |   | (5,893 | ) |   |   | 17,379 |   |
| Other      current assets                                         |   |   | 6,765 |   |   |   | (12,907 | ) |
| Accounts      payable                                             |   |   | 29,073 |   |   |   | 151,023 |   |
| Accrued      expenses                                             |   |   | 160,288 |   |   |   | 254,316 |   |
| Deposit      on sale of licensing rights                          |   |   | - |   |   |   | - |   |
| NET      CASH USED IN OPERATING ACTIVITIES                        |   |   | (397,796 | ) |   |   | (352,388 | ) |
|                                                              |   |   |   |   |   |   |   |   |   |
| INVESTING      ACTIVITIES:                                        |   |   |   |   |   |   |   |   |
| Acquisition      of SinoFresh Laboratories, Inc., net of cash     |   |   | - |   |   |   | - |   |
| Payments      for furniture and equipment                         |   |   | - |   |   |   | - |   |
| NET      CASH USED IN INVESTING ACTIVITIES                        |   |   | - |   |   |   | - |   |
|                                                              |   |   |   |   |   |   |   |   |   |
| FINANCING      ACTIVITIES:                                        |   |   |   |   |   |   |   |   |
| Proceeds      from common stock issuable                          |   |   | 411,564 |   |   |   | 150,000 |   |
| Proceeds      from short-term notes payable                       |   |   | - |   |   |   | 220,000 |   |
| Payments      on long-term debt and capital leases                |   |   | (14,260 | ) |   |   | (17,594 | ) |
| NET      CASH PROVIDED BY FINANCING ACTIVITIES                    |   |   | 397,304 |   |   |   | 352,406 |   |
|                                                              |   |   |   |   |   |   |   |   |   |
| NET      INCREASE (DECREASE) IN CASH                              |   |   | (492 | ) |   |   | 18 |   |
|                                                              |   |   |   |   |   |   |   |   |   |
| CASH      AND CASH EQUIVALENTS - beginning of period              |   |   | 919 |   |   |   | 887 |   |
| CASH      AND CASH EQUIVALENTS - end of period                    |   | $ | 427 |   |   | $ | 905 |   |
|                                                              |   |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL      DISCLOSURE OF CASH FLOW INFORMATION:            |   |   |   |   |   |   |   |   |
| Cash      paid during the period for interest                     |   | $ | - |   |   | $ | 19,821 |   |
|                                                              |   |   |   |   |   |   |   |   |   |
| NON-CASH      ACTIVITY:                                           |   |   |   |   |   |   |   |   |
| Reduction      of accounts payable and accrued expenses through   |   |   |   |   |   |   |   |   |
| the      issuance of common stock                                 |   | $ | 82,000 |   |   | $ | 670,847 |   |
| Deposit      on sale of licensing and distribution rights through |   |   |   |   |   |   |   |   |
| the      issuance of common stock                                 |   | $ | 231,228 |   |   | $ | 1,229,997 |   |
| Conversion      of debentures into common stock                   |   | $ | - |   |   | $ | 890,000 |   |
|                                                              |   |   |   |   |   |   |   |   |   |
| See      notes to condensed consolidated financial  statements.   |

----

----

| 1. | Investors      to be granted a 50% interest in profits generated from all sales outside      of North America, including but not limited to technology transfer fees,      royalties, and licensing fees upon the Company’s receipt of the full      $5,000,000. |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2. | Investors      to be granted private licensing and distribution rights to sell the      Company’s products in all territories outside of North America upon their      infusion of the full $5,000,000 investment.                                               |
| 3. | Settlement      and retirement of outstanding convertible debentures.                                                                                                                                                                                                  |
| 4. | Completion      of the Phase II components of drug development for Antibiotic Resistant      Staphylococcus Aureus (MRSA).                                                                                                                                             |
| 5. | Sales      and marketing budget.                                                                                                                                                                                                                                       |
| 6. | Product      manufacturing and operations for national distribution.                                                                                                                                                                                                   |
| 7. | Settlement      and payoff of unsecured debt.                                                                                                                                                                                                                          |
| 8. | Grant      of three (3) board seats of a five (5)-member board seat of the      Company.                                                                                                                                                                               |

----

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

|   | 31.1 | Certification of the Principal Executive Officer and      Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15(d)-14(a)      on page X-1. |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.1 | Certification pursuant to 18 U.S.C. §1350 as adopted      pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 on page      X-2. |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------|

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|                        | SINOFRESH HEALTHCARE, INC |                                                                                                                                                                        |
|-----------------------------|---------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                        |                      |                                                                                                                                                                        |   |
| Date:      November 19,2008 | By:                       | /s/ Charles      A. Fust                                                                                                                                               |   |
|                        |                      | Charles A. Fust                                                                                                                                                             |   |
|                        |                      | Chairman of      the Board,  Chief Executive Officer (principal executive      officer), Acting Chief Financial Officer (acting principal financial      officer) |   |
|                        |                      |                                                                                                                                                                        |   |

----