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**WASHINGTON,        D.C. 20549**

**FORM        10-KSB/A**

**Amendment        No. 1**

**ANNUAL        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE**

***SECURITIES        EXCHANGE ACT OF 1934***

**For        the fiscal year ended December 31, 2006**

**(Name        of Small Business Issuer in Its Charter)**

| Delaware                                            |   | 22-3367588                               |
|-----------------------------------------------------|--------|------------------------------------------|
| **(State                  or jurisdiction of**      |   | **(I.R.S.                  Employer**    |
| **incorporation                  or organization)** |   | **Identification                  No.)** |

**(Address        of principal executive offices)**

**(Issuer’s        telephone number)**

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**PACIFICHEALTH        LABORATORIES, INC.**

**FORM        10-KSB**

**FISCAL        YEAR ENDED DECEMBER 31, 2006**

**Item        7 - Financial Statements**

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**REPORT        OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

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**SIGNATURES**

| **PacificHealth                  Laboratories, Inc**.                                                                                                                                                                     |   |   |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
|                                                                                                                                                                                                                      |   |   |   |
| By: /s/                  Robert                  Portman                           |        |   |   |
| Robert                  Portman                                                                                                                                                                                           |   |   |   |
| President                  and Chief Executive Officer                                                                                                                                                                    |   |   |   |
| Date:                  April 5, 2007                                                                                                                                                                                      |   |   |   |
|                                                                                                                                                                                                                      |   |   |   |

| /s/                  Robert                  Portman                                                                                       | Chairman                  of the Board and Chief      | April                  5, 2007 |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------|--------------------------------|
| Robert                  Portman                                                                                                                                                                                                                                                                                                                                                            | Executive                Officer (Principal Executive |                                |
|                                                                                                                                                                                                                                                                                                                                                                                       | Officer)                                              |                           |
|                                                                                                                                                                                                                                                                                                                                                                                       |                                                  |                           |
| /s/                  Stephen P.                  Kuchen                                                                                                                  | Director,                  Principal                  | April                  5, 2007 |
| Stephen                  P. Kuchen                                                                                                                                                                                                                                                                                                                                                         | Financial                  and Accounting             |                           |
|                                                                                                                                                                                                                                                                                                                                                                                       | Officer,                  Secretary                   |                           |
|                                                                                                                                                                                                                                                                                                                                                                                       |                                                  |                           |
| /s/                  David I.                  Portman                                                                                               | Director                                              | April                  5, 2007 |
| David                  I. Portman                                                                                                                                                                                                                                                                                                                                                          |                                                  |                           |
|                                                                                                                                                                                                                                                                                                                                                                                       |                                                  |                           |
| /s/                  Michael                  Cahr                                                                | Director                                              | April                  5, 2007 |
| Michael                  Cahr                                                                                                                                                                                                                                                                                                                                                              |                                                  |                           |
|                                                                                                                                                                                                                                                                                                                                                                                       |                                                  |                           |
| /s/                  Adam                  Mizel                                                        | Director                                              | April                  5, 2007 |
| Adam                  Mizel                                                                                                                                                                                                                                                                                                                                                                |                                                  |                           |
|                                                                                                                                                                                                                                                                                                                                                                                       |                                                  |                           |
| /s/                  Marc                  Particelli                                                                  | Director                                              | April                  5, 2007 |
| Marc                  Particelli                                                                                                                                                                                                                                                                                                                                                           |                                                  |                           |