----

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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C.  20549**

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**FORM        10-QSB**

| [X] | QUARTERLY                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                  ACT OF                  1934 |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------|

| [_] | TRANSITION                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                  ACT OF                  1934 |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------|

| DELAWARE                                         | 22-3367588                              |
|--------------------------------------------------|-----------------------------------------|
| (State                  or other jurisdiction of | (I.R.S.                  Employer       |
| incorporation                  or organization)  | Identification                  Number) |

| 100                  Matawan Road, Suite 420              |                        |
|-----------------------------------------------------------|-----------------------------|
| Matawan,                  NJ                              | 07747                       |
| (Address                  of principal executive offices) | (Zip                  Code) |

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**PACIFICHEALTH        LABORATORIES, INC.**

**TABLE        OF CONTENTS**

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| CAUTIONARY                  NOTE REGARDING FORWARD-LOOKING STATEMENTS | 3                                                                                                                                            |
|-----------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                  |                                                                                                                                         |   |   |
| PART                  I.   FINANCIAL INFORMATION       |                                                                                                                                         |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                1.   FINANCIAL STATEMENTS                                                                                 |   |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  |                                                                                                                                         | Balance                  Sheets as of September 30, 2007 (Unaudited) and December 31,                  2006 | 4 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  |                                                                                                                                         | Statements                  of Operations (Unaudited) for the three and nine months ended September                  30, 2007 and 2006 | 5 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  |                                                                                                                                         | Statements                  of Cash Flows (Unaudited) for the nine months ended September 30,                  2007 and                  2006 | 6 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  |                                                                                                                                         | Notes                  to Financial Statements | 7 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                2.   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL                CONDITION AND RESULTS OF OPERATIONS | 11 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                3.   CONTROLS AND PROCEDURES                                                                              | 14 |
|                                                                  |                                                                                                                                         |   |   |
| PART                  II.  OTHER INFORMATION                |                                                                                                                                         |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                1.   LEGAL PROCEEDINGS                                                                                    | 14 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                2.   UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF                PROCEEDS                           | 14 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                3.   DEFAULTS UPON SENIOR SECURITIES                                                                      | 15 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                4.   SUBMISSION OF MATTERS TO A VOTE OF SECURITY                HOLDERS                                   | 15 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                5.   OTHER INFORMATION                                                                                    | 15 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  | ITEM                6.   EXHIBITS                                                                                             | 15 |
|                                                                  |                                                                                                                                         |   |   |
|                                                                  |                                                                                                                                         |   |   |
| SIGNATURES                                                            | 17                                                                                                                                           |

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**Cautionary        Note Regarding Forward-Looking Statements**

*As        used herein, unless we otherwise specify, the terms the “Company,” "we," "us,"        and "our" means PacificHealth Laboratories, Inc.*

*This        Report contains forward-looking statements concerning our financial condition,        results of operations and business, including, without limitation, statements        pertaining to:*

|   | · | *The                  development, testing, and commercialization of new products and                  the                  expansion of the market for our current products;* |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | · | *The                  receipt of royalty payments from our agreements with business                  partners;*                                                                |
|   | · | *Implementing                  aspects of our business plans;*                                                                                                                 |
|   | · | *Financing                  goals and plans;*                                                                                                                                  |
|   | · | *Our                  existing cash and whether and how long these funds will be sufficient                  to                  fund our operations; and*                     |
|   | · | *Our                  raising of additional capital through future equity                  financings.*                                                                        |

*These        and other forward-looking statements are primarily in the section entitled        "Management's Discussion and Analysis of Financial Conditions and Results        of        Operations". Generally, you can identify these statements because they include        phrases such as "anticipates," "believes," "expects," "future," "intends,"        "plans," and similar terms. These statements are only predictions. Although        we        do not make forward-looking statements unless we believe we have a reasonable        basis for doing so, we cannot guarantee their accuracy, and actual results        may        differ materially from those we anticipated due to a number of uncertainties,        many of which are unforeseen. You should not place undue reliance on these        forward-looking statements, which apply only as of the date of this Report        on        Form 10-QSB. Our actual results could differ materially from those anticipated        in these forward-looking statements for many reasons, including those stated        in        this Report. We undertake no obligation to update publicly any forward-looking        statements, whether as a result of new information, future events or        otherwise.  We cannot be sure when or if we will be permitted by        regulatory agencies to undertake clinical trials or to commence any particular        phase of clinical trials.  Because of this, statements regarding the        expected timing of clinical trials cannot be regarded as actual predictions        of        when we will obtain regulatory approval for any “phase” of clinical        trials.*

*We        believe it is important to communicate our expectations to our investors.        There        may be events in the future, however, that we are unable to predict accurately        or over which we have no control.  Cautionary language in this Report        provides examples of risks, uncertainties and events that may cause our actual        results to differ materially from the expectations we describe in our        forward-looking statements.*

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**PART        I.   FINANCIAL INFORMATION**

**     ITEM        1.   FINANCIAL STATEMENTS**

| **PACIFICHEALTH                    LABORATORIES, INC.**                                                      |   |
|---------------------------------------------------------------------------------------------------------------------------------------|--------|
| **BALANCE                    SHEETS**                                                                        |   |
|                                                                                                                                  |   |   |   |   |   |   |
| **ASSETS**                                                                                                   |   |
|                                                                                                                                  |   | September                    30, |   |   | December                    31, |   |
|                                                                                                                                  |   | 2007 |   |   | 2006 |   |
|                                                                                                                                  |   | (Unaudited) |   |   |   |   |
| Current                    assets:                                                                                                    |   |   |   |   |   |   |
|   Cash                    and cash equivalents                                                                              |   | $ | 1,797,172 |   |   | $ | 2,564,038 |   |
|   Accounts                    receivable, net                                                                               |   |   | 1,080,213 |   |   |   | 502,234 |   |
|   Inventories,                    net                                                                                       |   |   | 2,086,651 |   |   |   | 1,913,275 |   |
|   Prepaid                    expenses                                                                                       |   |   | 113,097 |   |   |   | 144,059 |   |
|        Total                    current assets                                                     |   |   | 5,077,133 |   |   |   | 5,123,606 |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
| Property                    and equipment, net                                                                                        |   |   | 144,087 |   |   |   | 74,163 |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
| Deposits                                                                                                                              |   |   | 10,895 |   |   |   | 10,895 |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
|             Total                    assets                               |   | $ | 5,232,115 |   |   | $ | 5,208,664 |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
| **LIABILITIES                    AND STOCKHOLDERS' EQUITY**                                        |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
| Current                    liabilities:                                                                                               |   |   |   |   |   |   |   |   |
|   Notes                    payable                                                                                          |   | $ | 43,885 |   |   | $ | 44,327 |   |
|   Accounts                    payable and accrued expenses                                                                  |   |   | 616,942 |   |   |   | 960,757 |   |
|   Deferred                    revenue                                                                                       |   |   | 480,508 |   |   |   | 244,197 |   |
|         Total                    current liabilities                                          |   |   | 1,141,335 |   |   |   | 1,249,281 |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
| Stockholders'                    equity:                                                                                              |   |   |   |   |   |   |   |   |
|    Common                    stock, $.0025 par value; authorized                                                       |   |   |   |   |   |   |   |   |
|        50,000,000                    shares; issued and outstanding:                               |   |   |   |   |   |   |   |   |
|        13,486,426                    shares at September 30, 2007 and                              |   |   |   |   |   |   |   |   |
|        12,776,690                    shares at December 31, 2006                                   |   |   | 33,716 |   |   |   | 31,942 |   |
|    Additional                    paid-in capital                                                                       |   |   | 18,782,165 |   |   |   | 17,867,945 |   |
|    Accumulated                    deficit                                                                              |   |   | (14,725,101 | ) |   |   | (13,940,504 | ) |
|                                                                                                                                  |   |   | 4,090,780 |   |   |   | 3,959,383 |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
|             Total                    liabilities and stockholders' equity |   | $ | 5,232,115 |   |   | $ | 5,208,664 |   |
|                                                                                                                                  |   |   |   |   |   |   |   |   |
| See                    accompanying notes to financial statements.                                 |   |

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| **PACIFICHEALTH                    LABORATORIES, INC.**                                                    |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **STATEMENTS                    OF OPERATIONS**                                                            |   |
| **FOR                    THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2007 AND                    2006**                           |   |
| **(UNAUDITED)**                                                                                            |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                         |   | Three                    Months   |   |   | Nine                    Months   |   |
|                                                                                                                                                         |   | Ended                    September 30, |   |   | Ended                    September 30, |   |
|                                                                                                                                                         |   | 2007 |   |   | 2006 |   |   | 2007 |   |   | 2006 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |
| Revenues:                                                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |
|    Net                    product sales                                                                                                       |   | $ | 2,134,736 |   |   | $ | 1,774,130 |   |   | $ | 6,023,519 |   |   | $ | 5,096,732 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Cost                    of Goods Sold:                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Cost                    of product sales                                                                                                   |   |   | 1,196,772 |   |   |   | 976,738 |   |   |   | 3,634,018 |   |   |   | 2,687,824 |   |
|    Write                    off of obsolete inventory                                                                                         |   |   | 439,208 |   |   |   | - |   |   |   | 439,208 |   |   |   | - |   |
| Total                    cost of goods sold                                                                                                                  |   |   | 1,635,980 |   |   |   | 976,738 |   |   |   | 4,073,226 |   |   |   | 2,687,824 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gross                    profit                                                                                                                              |   |   | 498,756 |   |   |   | 797,392 |   |   |   | 1,950,293 |   |   |   | 2,408,908 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Selling,                    general and administrative expenses                                                                                              |   |   | 890,049 |   |   |   | 705,564 |   |   |   | 2,569,878 |   |   |   | 2,236,327 |   |
| Research                    and development expenses                                                                                                         |   |   | 35,327 |   |   |   | 53,916 |   |   |   | 162,490 |   |   |   | 141,400 |   |
| Depreciation                    expense                                                                                                                      |   |   | 26,777 |   |   |   | 14,329 |   |   |   | 67,108 |   |   |   | 43,281 |   |
|                                                                                                                                                         |   |   | 952,153 |   |   |   | 773,809 |   |   |   | 2,799,476 |   |   |   | 2,421,008 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                    operating (loss) income                                                                                                               |   |   | (453,397 | ) |   |   | 23,583 |   |   |   | (849,183 | ) |   |   | (12,100 | ) |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                    income (expense):                                                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Gain                    on sale of patents/technology, net of expenses of $90,795                                                          |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 3,909,205 |   |
|    Interest                    income                                                                                                         |   |   | 16,603 |   |   |   | 31,516 |   |   |   | 52,534 |   |   |   | 64,249 |   |
|    Interest                    expense                                                                                                        |   |   | (1,114 | ) |   |   | (915 | ) |   |   | (2,951 | ) |   |   | (31,051 | ) |
|    Other                    income                                                                                                            |   |   | 5,003 |   |   |   | - |   |   |   | 15,003 |   |   |   | - |   |
|                                                                                                                                                         |   |   | 20,492 |   |   |   | 30,601 |   |   |   | 64,586 |   |   |   | 3,942,403 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| (Loss)                    income before income taxes                                                                                                         |   |   | (432,905 | ) |   |   | 54,184 |   |   |   | (784,597 | ) |   |   | 3,930,303 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Provision                    for income taxes                                                                                                                |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 1,278,000 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                    (loss) income                                                                                                                         |   |   | (432,905 | ) |   |   | 54,184 |   |   |   | (784,597 | ) |   |   | 2,652,303 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Less:                    Preferred dividends                                                                                                                 |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (10,425 | ) |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                    (loss) income applicable to common stockholders                                                                                       |   | $ | (432,905 | ) |   | $ | 54,184 |   |   | $ | (784,597 | ) |   | $ | 2,641,878 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic                    (loss) income per share                                                                                                             |   | $ | (0.03 | ) |   | $ | 0.00 |   |   | $ | (0.06 | ) |   | $ | 0.23 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Diluted                    (loss) income per share                                                                                                           |   | $ | (0.03 | ) |   | $ | 0.00 |   |   | $ | (0.06 | ) |   | $ | 0.20 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                    average common shares - Basic                                                                                                    |   |   | 13,446,579 |   |   |   | 12,702,460 |   |   |   | 13,251,766 |   |   |   | 11,620,214 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                    average common shares - Diluted                                                                                                  |   |   | 13,446,579 |   |   |   | 14,328,082 |   |   |   | 13,251,766 |   |   |   | 13,389,104 |   |
|                                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| See                    accompanying notes to financial statements.                |   |

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| **PACIFICHEALTH                    LABORATORIES, INC.**                                           |   |
|----------------------------------------------------------------------------------------------------------------------------|--------|
| **STATEMENTS                    OF CASH FLOWS**                                                   |   |
| **FOR                    THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006**                                |   |
| **(UNAUDITED)**                                                                                   |   |
|                                                                                                                       |   |   |   |   |   |   |
|                                                                                                                       |   | 2007 |   |   | 2006 |   |
| Cash                    flows from operating activities:                                                                   |   |   |   |   |   |   |
|    Net                    (loss) income                                                                     |   | $ | (784,597 | ) |   | $ | 2,652,303 |   |
|    Adjustments                    to reconcile net (loss) income to net                                     |   |   |   |   |   |   |   |   |
|      cash                    used in operating activities:                                        |   |   |   |   |   |   |   |   |
|         Depreciation                                                               |   |   | 67,108 |   |   |   | 43,281 |   |
|         Allowance                    for doubtful accounts                         |   |   | 9,000 |   |   |   | 9,000 |   |
|         Writedown                    of packaging inventory                        |   |   | 49,135 |   |   |   | - |   |
|         Equity                    instrument based compensation/consulting expense |   |   | 189,958 |   |   |   | 154,875 |   |
|         Gain                    on sale of patents and technology,                 |   |   |   |   |   |   |   |   |
|             net                    of expenses of $90,795      |   |   | - |   |   |   | (3,909,205 | ) |
|         Provision                    for income taxes                              |   |   | - |   |   |   | 1,278,000 |   |
|         Write-off                    of inventory                                  |   |   | 439,208 |   |   |   | - |   |
|      Changes                    in assets and liabilities:                                        |   |   |   |   |   |   |   |   |
|         (Increase)                    in accounts receivable                       |   |   | (586,979 | ) |   |   | (619,784 | ) |
|         (Increase)                    decrease in inventories                      |   |   | (661,719 | ) |   |   | 291,570 |   |
|         Decrease                    in prepaid expenses                            |   |   | 30,962 |   |   |   | 17,403 |   |
|         (Increase)                    in deposits                                  |   |   | - |   |   |   | (20,591 | ) |
|         (Decrease)                    in accounts payable/accrued expenses         |   |   | (343,815 | ) |   |   | (1,147,323 | ) |
|         Increase                    (decrease) in deferred revenue                 |   |   | 236,311 |   |   |   | (8,927 | ) |
| Net                    cash used in operating activities                                                                   |   |   | (1,355,428 | ) |   |   | (1,259,398 | ) |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| Cash                    flows from investing activities:                                                                   |   |   |   |   |   |   |   |   |
|      Purchase                    of property and equipment                                        |   |   | (137,032 | ) |   |   | (55,003 | ) |
|      Proceeds                    from sale of patents and technology,                             |   |   |   |   |   |   |   |   |
|           net                    of expenses of $90,795                  |   |   | - |   |   |   | 3,909,205 |   |
| Net                    cash (used in) provided by investing activities                                                     |   |   | (137,032 | ) |   |   | 3,854,202 |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| Cash                    flows from financing activities:                                                                   |   |   |   |   |   |   |   |   |
|      Issuance                    of notes payable                                                 |   |   | 79,305 |   |   |   | 766,100 |   |
|      Repayments                    of notes payable                                               |   |   | (79,747 | ) |   |   | (863,119 | ) |
|      Repayments                    of convertible notes payable                                   |   |   | - |   |   |   | (500,000 | ) |
|      Common                    stock issued                                                       |   |   | 450,000 |   |   |   | - |   |
|      Proceeds                    from common stock options/warrants exercised                     |   |   | 276,036 |   |   |   | 900,930 |   |
| Net                    cash provided by financing activities                                                               |   |   | 725,594 |   |   |   | 303,911 |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| Net                    (decrease) increase in cash and cash equivalents                                                    |   |   | (766,866 | ) |   |   | 2,898,715 |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| Cash                    and cash equivalents, beginning balance                                                            |   |   | 2,564,038 |   |   |   | 138,487 |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| Cash                    and cash equivalents, ending balance                                                               |   | $ | 1,797,172 |   |   | $ | 3,037,202 |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| Supplemental                    disclosures of cash flow information:                                                      |   |   |   |   |   |   |   |   |
|      Cash                    paid for interest                                                    |   | $ | 2,951 |   |   | $ | 31,051 |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| Schedule                    of non-cash financing activity:                                                                |   |   |   |   |   |   |   |   |
|      Conversion                    of 90,909 shares of Series A Preferred Stock                   |   |   |   |   |   |   |   |   |
|           into                    909,091 shares of common stock         |   | $ | - |   |   | $ | 966,387 |   |
|                                                                                                                       |   |   |   |   |   |   |   |   |
| See                    accompanying notes to financial statements.                      |   |

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**PACIFICHEALTH        LABORATORIES, INC.**

**NOTES        TO FINANCIAL STATEMENTS**

**FOR        THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2007 AND        2006**

**(UNAUDITED)**

**1.        Basis of Presentation**

|   | The                  accompanying unaudited financial statements have been prepared                  in                  accordance with accounting principles generally accepted in the                  United                  States of America for interim financial information and with the                  instructions for Form 10-QSB and Item 310 of Regulation S-B. Accordingly,                  they do not include all of the information and footnotes required                  by                  generally accepted accounting principles for complete financial                  statements. In the opinion of management, all adjustments (consisting                  of                  normal recurring accruals) considered necessary for a fair presentation                  have been included. Operating results for the three and nine months                  ended                  September 30, 2007 are not necessarily indicative of the results                  that may                  be expected for the year ending December 31, 2007. The unaudited                  financial                  statements should be read in conjunction with the financial statements                  and                  footnotes thereto included in the Company's annual report on Form                  10-KSB                  for the year ended December 31,                  2006. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | On                  February 22, 2006, pursuant to an Asset Purchase Agreement of the                  same                  date, the Company sold to Mott’s LLP, a division of Cadbury Schweppes                  Americas Beverages (“CSAB”) the patents, trademarks, web sites, and other                  intellectual property related to its ACCELERADE and ENDUROX sports                  nutrition product lines for $4,000,000 in cash and potential future                  royalty payments. Simultaneously, the Company entered into a License                  Agreement with CSAB giving it the exclusive, royalty free right                  to                  continue to sell its sports nutrition products in powder, gel and                  pill                  form.  Consequently, the Company will continue to sell its                  current sports nutrition products in the same manner as prior to                  the sale                  of the intellectual property                  assets. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The                  Company will receive royalty payments for a finite period following                  the                  launch of a product using the purchased assets, subject to an annual                  limitation on the amount of the royalty. There are no minimum royalties.                  CSAB launched a ready-to-drink (“RTD”) product in late June                  2007. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The                  preparation of financial statements in conformity with accounting                  principles generally accepted in the United States of America requires                  management to make certain estimates and assumptions that affect                  the                  reported amounts of assets and liabilities and disclosure of contingent                  assets and liabilities at the date of the financial statements                  and the                  reported amount of revenue and expenses during the reporting                  period.  Actual results may differ from these estimates. The                  significant estimates and assumptions made by the Company are in                  the area                  of revenue recognition as it relates to customer returns, inventory                  obsolescence, allowance for doubtful accounts, and valuation allowances                  for deferred tax assets, and valuation of equity instruments issued                  under                  Statement of Financial Accounting Standards ("SFAS") No. 123R,                  "Share-Based Payment" ("SFAS                  123R"). |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**2.        Revenue Recognition**

**3.        Inventories**

|                                           |   | Sept.                  30, 2007 |      |   |                               |   |
|------------------------------------------------|--------|---------------------------------|-----------|--------|------------------------------------|--------|
|                                           |   | (Unaudited)                     |      |   | December                  31, 2006 |   |
| Raw                  materials                 |   | $                               | 440,326   |   |                               | $      | 531,995 |   |
| Work                  in process               |   |                            | -         |   |                               |   | 77,771 |   |
| Packaging                  supplies            |   |                            | 64,970    |   |                               |   | 41,378 |   |
| Finished                  goods                |   |                            | 1,358,985 |   |                               |   | 1,165,188 |   |
| Finished                  goods on consignment |   |                            | 222,370   |   |                               |   | 96,943 |   |
|                                           |   | $                               | 2,086,651 |   |                               | $      | 1,913,275 |   |

----

**4.        Stock Based Compensation**

|                                     |   | Three                  Months |   |   | Nine                  Months |   |
|------------------------------------------|--------|-------------------------------|--------|--------|------------------------------|--------|
|                                     |   | Ended                  9/30   |   |   | Ended                  9/30  |   |
|                                     |   | 2007                          |   |   | 2006                         |   |   | 2007 |   |   | 2006 |   |
|                                     |   |                          |   |   |                         |   |   |   |   |   |   |   |
| Employee                  compensation   |   | $                             | 65,091 |   |                         | $      | 42,736 |   |   | $ | 188,448 |   |   | $ | 141,256 |   |
| Consultant                  compensation |   |                          | -      |   |                         |   | 2,860 |   |   |   | 1,510 |   |   |   | 13,619 |   |
|                                     |   | $                             | 65,091 |   |                         | $      | 45,596 |   |   | $ | 189,958 |   |   | $ | 154,875 |   |

----

|                                                           |   |       |      |   |          |   |   | **Weighted-**                       |   |   |          |   |
|----------------------------------------------------------------|--------|------------|-----------|--------|---------------|--------|--------|-------------------------------------|--------|--------|---------------|--------|
|                                                           |   |       |      |   | **Weighted-** |   |   | **Average**                         |   |   |          |   |
|                                                           |   |       |      |   | **Average**   |   |   | **Remaining**                       |   |   | **Aggregate** |   |
|                                                           |   |       |      |   | **Exercise**  |   |   | **Contractual**                     |   |   | **Intrinsic** |   |
| **Options**                                                    |   | **Shares** |      |   | **Price**     |   |   | **Term                    (Years)** |   |   | **Value**     |   |
| **Balance,                  January 1, 2007**                  |   |       | 2,011,500 |   |          | $      | 1.12   |                                |   |   |          |   |   |   |   |
|    Granted                  during the period   |   |       | 61,000    |   |          | $      | 2.00   |                                |   |   |          |   |   |   |   |
|    Exercised                  during the period |   |       | (66,000   | )      |          | $      | 0.69   |                                |   |   |          |   |   |   |   |
|    Expired                  during the period   |   |       | (33,000   | )      |          | $      | 3.80   |                                |   |   |          |   |   |   |   |
| **Outstanding,                  September 30, 2007**           |   |       | 1,973,500 |   |          | $      | 1.12   |                                |   | 2.52   |          |   | $ | 1,731,825 |   |
| **Exercisable,                  September 30, 2007**           |   |       | 1,210,834 |   |          | $      | 1.20   |                                |   | 1.67   |          |   | $ | 1,072,393 |   |

|                                                           |   |       |     |   | **Weighted-**                     |   |
|----------------------------------------------------------------|--------|------------|----------|--------|-----------------------------------|--------|
|                                                           |   |       |     |   | **Average**                       |   |
|                                                           |   |       |     |   | **Grant-Date**                    |   |
| **Non-vested                  Shares**                         |   | **Shares** |     |   | **Fair                    Value** |   |
| **Non-vested,                  January 1, 2007**               |   |       | 942,000  |   |                              | $      | 0.81 |   |
|    Granted                  during the period   |   |       | 61,000   |   |                              | $      | 2.00 |   |
|    Vested                  during the period    |   |       | (240,334 | )      |                              | $      | 0.52 |   |
|    Forfeited                  during the period |   |       | -        |   |                              | $      | - |   |
| **Non-vested,                  September 30, 2007**            |   |       | 762,666  |   |                              | $      | 1.00 |   |

|                                         | **Sept.                    30, 2007** |
|----------------------------------------------|---------------------------------------|
| Expected                  volatility         | 117%                                  |
| Weighted-average                  volatility | 117%                                  |
| Expected                  dividends          | 0.0%                                  |
| Expected                  term (in years)    | 5                                     |
| Risk-free                  rate              | 4.20%                                 |

**5.        Income Taxes**

** **

----

**6.        Concentration**

|   | The                  Company’s largest customer accounted for approximately 29% of net sales                  for the three months ended September 30, 2007 and the Company’s two                  largest customers accounted for approximately 20% and 19%, respectively,                  of net sales for the three months ended September 30, 2006. The                  Company’s                  two largest customers accounted for approximately 20% and 14%,                  respectively, of net sales for the nine months ended September                  30, 2007                  and the Company’s two largest customers accounted for approximately 20%                  and 19%, respectively, of net sales for the nine months ended September                  30, 2006.  At September 30, 2007, amounts due from these two                  customers represented approximately 44% and 4%, respectively, of                  accounts receivable. At December 31, 2006, amounts due from these                  two                  customers represented approximately 27% and 14%, respectively,                  of accounts                  receivable. No other customers exceeded 10% of respective captions                  noted                  above. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Two                  suppliers accounted for approximately 63% and 37%, respectively,                  of total                  inventory purchases for the three months ended September 30, 2007                  and one                  supplier accounted for approximately 80% of total inventory purchases                  for                  the three months ended September 30, 2006.  Two suppliers                  accounted for approximately 66% and 24%, respectively, of total                  inventory                  purchases for the nine months ended September 30, 2007 and two                  suppliers                  accounted for approximately 66% and 21%, respectively, of total                  inventory                  purchases for the nine months ended September 30, 2006.  At                  September 30, 2007, amounts due to these two vendors represented                  approximately 34% and 20%, respectively, of accounts payable and                  accrued                  expenses.  At December 31, 2006, amounts due to these two                  vendors represented approximately 3% and 2%, respectively, of accounts                  payable and accrued expenses. No other vendors exceeded 10% of                  respective                  captions noted above. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**7.        Equity Instruments**

**8.        Subsequent Event**

----

| **Item                  2.** | **MANAGEMENT’S                  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF                  OPERATIONS** |
|------------------------------|-----------------------------------------------------------------------------------------------------------------------------------|

**(a)           Introduction**

**ACTIVATION        OF MUSCLE GROWTH, ENERGY AND TRANSPORT PATHWAYS**

**Exercise        Performance**

*ACCELERADE*
*®*

----

**Post-Surgical        Muscle Recovery**

**Oral        Rehydration**

**ACTIVATION        OF SATIETY PEPTIDES**

**Weight        Loss**

**Type        II Diabetes**

**(b)    Results        of        Operations – Three and Nine Months Ended September 30, 2007 and        2006**

----

----

**(c)    Liquidity        and        Capital Resources**

**(d)           Off-Balance        Sheet Arrangements**

**ITEM        3.   CONTROLS AND PROCEDURES**

**Evaluation        of disclosure controls and procedures.**

**Changes        in internal control over financial reporting.**

**II.     OTHER        INFORMATION**

**ITEM        1.  LEGAL PROCEEDINGS**

**ITEM  2.  UNREGISTERED        SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

----

**ITEM        3.  DEFAULTS UPON SENIOR SECURITIES**

**ITEM        4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY        HOLDERS**

**ITEM        5.  OTHER INFORMATION**

**ITEM        6.   EXHIBITS**

| **Exhibit****Number** | **Description                  of Exhibit(1)**                                                                                                                                                                                                                                                                                                                                                                       |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(a)               | Certificate                  of Incorporation of PacificHealth Laboratories, Inc. and all amendments                  thereto (incorporated by reference to Exhibit 3.1 to PacificHealth                  Laboratories, Inc.’s Registration Statement on Form SB-2 (Registration No.                  333-36379) filed on September 25, 1997)                                                                  |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(b)               | Certificate                  of Amendment of Certificate of Incorporation of PacificHealth                  Laboratories, Inc. (incorporated by reference to Exhibit 3.3 to                  PacificHealth Laboratories, Inc.’s Annual Report on Form 10-KSB filed on                  March 31, 2003)                                                                                                         |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(c)               | Certificate                  of Designations for Series A Preferred Stock (incorporated by reference                  to                  Exhibit 3.1 to PacificHealth Laboratories, Inc.’s Current Report on Form                  8-K filed on January 28, 2005)                                                                                                                                             |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(d)               | Certificate                  of Designations for Series B Preferred Stock, filed with the Secretary                  of                  State of the State of Delaware on April 28, 2005 (incorporated                  by                  reference to Exhibit 3(i) to PacificHealth Laboratories, Inc.’s Current                  Report on Form 8-K filed May 4, 2005)                                    |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(ii)                 | Amended                  and Restated Bylaws of PacificHealth Laboratories, Inc. (incorporated                  by                  reference to Exhibit 3.2.1 to PacificHealth Laboratories, Inc.’s Amendment                  No. 3 to Registration Statement on Form SB-2/A filed on December                  17,                  1997)                                                                   |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4.1                   | Specimen                  Common Stock Certificate (incorporated by reference to Exhibit                  4.1 to                  PacificHealth Laboratories, Inc.’s Amendment No. 3 to Registration                  Statement on Form SB-2/A filed on December 17, 1997)                                                                                                                                     |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4.2.1                 | Form                  of Securities Purchase Agreement entered into among PacificHealth                  Laboratories, Inc. and Certain of the Selling Stockholders dated                  August                  26, 2003 (incorporated by reference to Exhibit 4.4 to PacificHealth                  Laboratories, Inc.’s Registration Statement on Form SB-2 filed on                  September 29, 2003) |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4.2.2                 | Form                  of Registration Rights Agreement entered into among PacificHealth                  Laboratories, Inc. and Certain of the Selling Stockholders dated                  August                  26, 2003 (incorporated by reference to Exhibit 4.5 to PacificHealth                  Laboratories, Inc.’s Registration Statement on Form SB-2 filed on                  September 29, 2003) |

----

| **Exhibit****Number** | **Description                    of Exhibit(1)** |
|-----------------------|--------------------------------------------------|
|                  |                                             |

| 4.2.3  | Form                  of Warrant issued to Certain of the Selling Stockholders in connection                  with Exhibit 4.2.1 on August 26, 2003 (incorporated by reference                  to                  Exhibit 4.6 to PacificHealth Laboratories, Inc.’s Registration Statement                  on Form SB-2 filed on September 29, 2003)                                                                                                                |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.3    | Stock                  Purchase Agreement dated June 1, 2001, by and between PacificHealth                  Laboratories, Inc. and Glaxo Wellcome International B.V. (incorporated                  by                  reference to Exhibit 4.1 to PacificHealth Laboratories, Inc.’s Current                  Report on Form 8-K filed on June 14, 2001)                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.4.1  | Series                  A Preferred Stock Purchase Agreement dated January 28, 2005, by                  and                  between PacificHealth Laboratories, Inc. and Hormel HealthLabs,                  LLC                  (incorporated by reference to Exhibit 4.3 to PacificHealth Laboratories,                  Inc.’s Annual Report on Form 10-KSB filed on April 15,                  2005)                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.4.2  | Investors’                  Rights Agreement dated January 28, 2005, by and between PacificHealth                  Laboratories, Inc. and Hormel HealthLabs, LLC (incorporated by                  reference                  to Exhibit 4.4 to PacificHealth Laboratories, Inc.’s Annual Report on Form                  10-KSB filed on April 15, 2005)                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.4.3  | Right                  of First Refusal and Co-Sale Agreement dated January 28, 2005,                  by and                  between PacificHealth Laboratories, Inc., Robert Portman and Hormel                  HealthLabs, LLC (incorporated by reference to Exhibit 4.5 to PacificHealth                  Laboratories, Inc.’s Annual Report on Form 10-KSB filed on April 15,                  2005)                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.4.4  | Certificate                  of Designations for Series A Preferred Stock (incorporated by reference                  to                  Exhibit 3.1 to PacificHealth Laboratories, Inc.’s Current Report on Form                  8-K filed on January 28, 2005)                                                                                                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.5    | Certificate                  of Designations for Series B Preferred Stock, filed with the Secretary                  of                  State of the State of Delaware on April 28, 2005 (incorporated                  by                  reference to Exhibit 3(i) to PacificHealth Laboratories, Inc.’s Current                  Report on Form 8-K filed on May 4, 2005)                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.1  | Securities                  Purchase Agreement, dated August 24, 2005 by and between PacificHealth                  Laboratories, Inc. and Hormel HealthLabs, LLC (incorporated by                  reference                  to Exhibit 10.1 to PacificHealth Laboratories, Inc.’s Current Report on                  Form 8-K filed on August 30, 2005)                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.2  | Amended                  and Restated Investors’ Rights Agreement dated August 24, 2005 between                  PacificHealth Laboratories, Inc. and Hormel HealthLabs, LLC and                  any                  additional investor that becomes a party thereto (incorporated                  by                  reference to Exhibit 4.1 to PacificHealth Laboratories, Inc.’s Current                  Report on Form 8-K filed on August 30, 2005)  |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.3  | Form                  of Secured Convertible Promissory Note issued in connection with                  Exhibit                  4.6.1 (incorporated by reference to Exhibit 10.2 to PacificHealth                  Laboratories, Inc.’s Current Report on Form 8-K filed on August 30,                  2005)                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.4  | Security                  Agreement dated August 24, 2005 by and between PacificHealth Laboratories,                  Inc. and Hormel HealthLabs, LLC (incorporated by reference to Exhibit                  10.3                  to PacificHealth Laboratories, Inc.’s Current Report on Form 8-K filed on                  August 30, 2005)                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.1   | Employment                  Extension Agreement between PacificHealth Laboratories, Inc. and                  Robert                  Portman effective January 1, 2004, executed February 28, 2006                  (incorporated by reference to Exhibit 10.6 to PacificHealth Laboratories,                  Inc.’s Post-Effective Amendment to Registration Statement on Form SB-2/A                  (File No. 333-109197) filed on May 2,                  2006) |

----

| **Exhibit****Number** | **Description                  of Exhibit(1)** |
|-----------------------|------------------------------------------------|
|                  |                                           |

| 10.2.1 | Asset                  Purchase Agreement dated February 22, 2006, by and between PacificHealth                  Laboratories, Inc. and Mott’s LLP (redacted, subject to request for                  confidential treatment) (incorporated by reference to Exhibit 10.8                  to                  PacificHealth Laboratories, Inc.’s Annual report on Form 10-KSB filed on                  March 31, 2006)                                                           |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10.2.2 | License                  Agreement dated February 22, 2006, by and between PacificHealth                  Laboratories, Inc. and Mott’s LLP (redacted, subject to request for                  confidential treatment) (incorporated by reference to Exhibit 10.9                  to                  PacificHealth Laboratories, Inc.’s Annual report on Form 10-KSB filed on                  March 31, 2006)                                                                  |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10.2.3 | Consulting,                  License and Noncompetition Agreement dated February 22, 2006, by                  and                  between PacificHealth Laboratories, Inc., Mott’s LLP and Robert Portman                  (redacted, subject to request for confidential treatment) (incorporated                  by                  reference to Exhibit 10.10 to PacificHealth Laboratories, Inc.’s Annual                  report on Form 10-KSB filed on March 31, 2006) |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 31.1   | Rule                  13a-14(a) Certification of Chief Executive Officer (filed                  herewith)                                                                                                                                                                                                                                                                                                                                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 31.2   | Rule                  13a-14(a) Certification of Chief Financial Officer (filed                  herewith)                                                                                                                                                                                                                                                                                                                                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 32     | Certifications                  of Chief Executive Officer and Chief Financial Officer pursuant                  to Section                  906 of the Sarbanes-Oxley Act of 2002 (filed herewith)                                                                                                                                                                                                                                                                                           |
|        |

| (1) | In                the case of incorporation by reference to documents filed by the                Registrant under the Exchange Act, the Registrant’s file number under the                Exchange Act is 000-23495. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SIGNATURES**

|   | **PACIFICHEALTH                LABORATORIES, INC.**                                                                  |   |
|--------|----------------------------------------------------------------------------------------------------------------------|--------|
|   |                                                                                                                 |   |
|   |                                                                                                                 |   |
|   | By:                /S/ STEPHEN P. KUCHEN                                                                             |   |
|   | STEPHEN                P. KUCHEN                                                                                     |   |
|   | Chief                Financial Officer (Principal Financial Officer and Principal Accounting                Officer) |   |
|   |                                                                                                                 |   |
|   | Date:                November 14, 2007                                                                               |   |

----

**EXHIBIT      INDEX**

| **Exhibit****Number** | **Description                  of Exhibit(1)**                                                                                                                                                                                                                                                                                                                                                                       |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(a)               | Certificate                  of Incorporation of PacificHealth Laboratories, Inc. and all amendments                  thereto (incorporated by reference to Exhibit 3.1 to PacificHealth                  Laboratories, Inc.’s Registration Statement on Form SB-2 (Registration No.                  333-36379) filed on September 25, 1997)                                                                  |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(b)               | Certificate                  of Amendment of Certificate of Incorporation of PacificHealth                  Laboratories, Inc. (incorporated by reference to Exhibit 3.3 to                  PacificHealth Laboratories, Inc.’s Annual Report on Form 10-KSB filed on                  March 31, 2003)                                                                                                         |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(c)               | Certificate                  of Designations for Series A Preferred Stock (incorporated by reference                  to                  Exhibit 3.1 to PacificHealth Laboratories, Inc.’s Current Report on Form                  8-K filed on January 28, 2005)                                                                                                                                             |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(i)(d)               | Certificate                  of Designations for Series B Preferred Stock, filed with the Secretary                  of                  State of the State of Delaware on April 28, 2005 (incorporated                  by                  reference to Exhibit 3(i) to PacificHealth Laboratories, Inc.’s Current                  Report on Form 8-K filed May 4, 2005)                                    |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(ii)                 | Amended                  and Restated Bylaws of PacificHealth Laboratories, Inc. (incorporated                  by                  reference to Exhibit 3.2.1 to PacificHealth Laboratories, Inc.’s Amendment                  No. 3 to Registration Statement on Form SB-2/A filed on December                  17,                  1997)                                                                   |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4.1                   | Specimen                  Common Stock Certificate (incorporated by reference to Exhibit                  4.1 to                  PacificHealth Laboratories, Inc.’s Amendment No. 3 to Registration                  Statement on Form SB-2/A filed on December 17, 1997)                                                                                                                                     |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4.2.1                 | Form                  of Securities Purchase Agreement entered into among PacificHealth                  Laboratories, Inc. and Certain of the Selling Stockholders dated                  August                  26, 2003 (incorporated by reference to Exhibit 4.4 to PacificHealth                  Laboratories, Inc.’s Registration Statement on Form SB-2 filed on                  September 29, 2003) |
|                  |                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4.2.2                 | Form                  of Registration Rights Agreement entered into among PacificHealth                  Laboratories, Inc. and Certain of the Selling Stockholders dated                  August                  26, 2003 (incorporated by reference to Exhibit 4.5 to PacificHealth                  Laboratories, Inc.’s Registration Statement on Form SB-2 filed on                  September 29, 2003) |

|   |                                                                                                                                                                                                                                                                                                                                                                                                                            |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.2.3  | Form                    of Warrant issued to Certain of the Selling Stockholders in connection                    with Exhibit 4.2.1 on August 26, 2003 (incorporated by reference                    to                    Exhibit 4.6 to PacificHealth Laboratories, Inc.’s Registration Statement                    on Form SB-2 filed on September 29, 2003)                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 4.3    | Stock                    Purchase Agreement dated June 1, 2001, by and between PacificHealth                    Laboratories, Inc. and Glaxo Wellcome International B.V. (incorporated                    by                    reference to Exhibit 4.1 to PacificHealth Laboratories, Inc.’s Current                    Report on Form 8-K filed on June 14, 2001)                                                      |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 4.4.1  | Series                    A Preferred Stock Purchase Agreement dated January 28, 2005,                    by and                    between PacificHealth Laboratories, Inc. and Hormel HealthLabs,                    LLC                    (incorporated by reference to Exhibit 4.3 to PacificHealth Laboratories,                    Inc.’s Annual Report on Form 10-KSB filed on April 15,                    2005) |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 4.4.2  | Investors’                    Rights Agreement dated January 28, 2005, by and between PacificHealth                    Laboratories, Inc. and Hormel HealthLabs, LLC (incorporated by                    reference                    to Exhibit 4.4 to PacificHealth Laboratories, Inc.’s Annual Report on Form                    10-KSB filed on April 15, 2005)                                                 |

----

| **Exhibit****Number** | **Description                    of Exhibit(1)** |
|-----------------------|--------------------------------------------------|
|                  |                                             |

| 4.4.3  | Right                  of First Refusal and Co-Sale Agreement dated January 28, 2005,                  by and                  between PacificHealth Laboratories, Inc., Robert Portman and Hormel                  HealthLabs, LLC (incorporated by reference to Exhibit 4.5 to PacificHealth                  Laboratories, Inc.’s Annual Report on Form 10-KSB filed on April 15,                  2005)                                                            |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.4.4  | Certificate                  of Designations for Series A Preferred Stock (incorporated by reference                  to                  Exhibit 3.1 to PacificHealth Laboratories, Inc.’s Current Report on Form                  8-K filed on January 28, 2005)                                                                                                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.5    | Certificate                  of Designations for Series B Preferred Stock, filed with the Secretary                  of                  State of the State of Delaware on April 28, 2005 (incorporated                  by                  reference to Exhibit 3(i) to PacificHealth Laboratories, Inc.’s Current                  Report on Form 8-K filed on May 4, 2005)                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.1  | Securities                  Purchase Agreement, dated August 24, 2005 by and between PacificHealth                  Laboratories, Inc. and Hormel HealthLabs, LLC (incorporated by                  reference                  to Exhibit 10.1 to PacificHealth Laboratories, Inc.’s Current Report on                  Form 8-K filed on August 30, 2005)                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.2  | Amended                  and Restated Investors’ Rights Agreement dated August 24, 2005 between                  PacificHealth Laboratories, Inc. and Hormel HealthLabs, LLC and                  any                  additional investor that becomes a party thereto (incorporated                  by                  reference to Exhibit 4.1 to PacificHealth Laboratories, Inc.’s Current                  Report on Form 8-K filed on August 30, 2005)  |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.3  | Form                  of Secured Convertible Promissory Note issued in connection with                  Exhibit                  4.6.1 (incorporated by reference to Exhibit 10.2 to PacificHealth                  Laboratories, Inc.’s Current Report on Form 8-K filed on August 30,                  2005)                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 4.6.4  | Security                  Agreement dated August 24, 2005 by and between PacificHealth Laboratories,                  Inc. and Hormel HealthLabs, LLC (incorporated by reference to Exhibit                  10.3                  to PacificHealth Laboratories, Inc.’s Current Report on Form 8-K filed on                  August 30, 2005)                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.1   | Employment                  Extension Agreement between PacificHealth Laboratories, Inc. and                  Robert                  Portman effective January 1, 2004, executed February 28, 2006                  (incorporated by reference to Exhibit 10.6 to PacificHealth Laboratories,                  Inc.’s Post-Effective Amendment to Registration Statement on Form SB-2/A                  (File No. 333-109197) filed on May 2,                  2006) |

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.2.1 | Asset                    Purchase Agreement dated February 22, 2006, by and between PacificHealth                    Laboratories, Inc. and Mott’s LLP (redacted, subject to request for                    confidential treatment) (incorporated by reference to Exhibit                    10.8 to                    PacificHealth Laboratories, Inc.’s Annual report on Form 10-KSB filed on                    March 31, 2006)                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10.2.2 | License                    Agreement dated February 22, 2006, by and between PacificHealth                    Laboratories, Inc. and Mott’s LLP (redacted, subject to request for                    confidential treatment) (incorporated by reference to Exhibit                    10.9 to                    PacificHealth Laboratories, Inc.’s Annual report on Form 10-KSB filed on                    March 31, 2006)                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10.2.3 | Consulting,                    License and Noncompetition Agreement dated February 22, 2006,                    by and                    between PacificHealth Laboratories, Inc., Mott’s LLP and Robert Portman                    (redacted, subject to request for confidential treatment) (incorporated                    by                    reference to Exhibit 10.10 to PacificHealth Laboratories, Inc.’s Annual                    report on Form 10-KSB filed on March 31, 2006) |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 31.1   | Rule                    13a-14(a) Certification of Chief Executive Officer (filed                    herewith)                                                                                                                                                                                                                                                                                                                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 31.2   | Rule                    13a-14(a) Certification of Chief Financial Officer (filed                    herewith)                                                                                                                                                                                                                                                                                                                                                                                              |

----

| **Exhibit****Number** | **Description                      of Exhibit(1)** |
|-----------------------|----------------------------------------------------|
|                  |

| 32 | Certifications                  of Chief Executive Officer and Chief Financial Officer pursuant                  to Section                  906 of the Sarbanes-Oxley Act of 2002 (filed herewith) |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |

| (1) | In                the case of incorporation by reference to documents filed by the                Registrant under the Exchange Act, the Registrant’s file number under the                Exchange Act is 000-23495. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|