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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 |
|---|-------------------------------------------------------------------------------------------------------------------------|

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

**PACIFICHEALTH      LABORATORIES, INC.**

| 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**

| CAUTIONARY                NOTE REGARDING FORWARD-LOOKING                STATEMENTS                                                      |   |   | 3      |   |
|-----------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|
|                                                                                                                                    |   |   |   |   |
| PART                I. FINANCIAL INFORMATION                                                                                            |   |   |   |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                1. FINANCIAL STATEMENTS                                                                                             |   |   |   |   |
|                                                                                                                                    |   |   |   |   |
| Balance                Sheets as of March 31, 2007 (Unaudited) and December                31, 2006                                     |   |   | 4      |   |
|                                                                                                                                    |   |   |   |   |
| Statements                of Operations (Unaudited) for the three months                ended March 31, 2007 and 2006                   |   |   | 5      |   |
|                                                                                                                                    |   |   |   |   |
| Statements                of Cash Flows (Unaudited) for the three months                ended March 31, 2007 and 2006                   |   |   | 6      |   |
|                                                                                                                                    |   |   |   |   |
| Notes                to Financial Statements                                                                                            |   |   | 7      |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                2.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF                FINANCIAL CONDITION AND RESULTS OF OPERATIONS |   |   | 10     |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                3. CONTROLS AND PROCEDURES                                                                                          |   |   | 13     |   |
|                                                                                                                                    |   |   |   |   |
| PART                II. OTHER INFORMATION                                                                                               |   |   |   |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                1. LEGAL PROCEEDINGS                                                                                                |   |   | 13     |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF                PROCEEDS                                       |   |   | 13     |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                3. DEFAULTS UPON SENIOR                SECURITIES                                                                   |   |   | 13     |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY                HOLDERS                                               |   |   | 13     |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                5. OTHER INFORMATION                                                                                                |   |   | 13     |   |
|                                                                                                                                    |   |   |   |   |
| ITEM                6. EXHIBITS                                                                                                         |   |   | 14     |   |
|                                                                                                                                    |   |   |   |   |
| SIGNATURES                                                                                                                              |   |   | 16     |   |

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**CautionaryNote      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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**PARTI.      FINANCIAL INFORMATION**

**ITEM1.      FINANCIAL STATEMENTS**

| **PACIFICHEALTHLABORATORIES,                INC.** |
|----------------------------------------------------|
| **BALANCE                SHEETS**                  |

|                                                                                                                                                                                                                                       |   | March                31, |        | December                31, |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------|-------------|-----------------------------|--------|
|                                                                                                                                                                                                                                       |   | 2007                     |        | 2006                        |   |
|                                                                                                                                                                                                                                       |   | (Unaudited)              |        |                        |   |
| **ASSETS**                                                                                                                                                                                                                                 |   |                     |        |                        |   |
| Current                assets:                                                                                                                                                                                                             |   |                     |        |                        |   |
| Cash                and cash equivalents                                                                                                                                                                                                   |   | $                        | 1,589,222   |                        | $      | 2,564,038 |   |
| Accounts                receivable, net                                                                                                                                                                                                    |   |                     | 1,106,971   |                        |   | 502,234 |   |
| Inventories                                                                                                                                                                                                                                |   |                     | 2,635,400   |                        |   | 1,913,275 |   |
| Prepaid                expenses                                                                                                                                                                                                            |   |                     | 105,555     |                        |   | 144,059 |   |
| Total                current assets                                                                                                                                                                                                        |   |                     | 5,437,148   |                        |   | 5,123,606 |   |
|                                                                                                                                                                                                                                       |   |                     |        |                        |   |   |   |
| Property                and equipment, net                                                                                                                                                                                                 |   |                     | 159,269     |                        |   | 74,163 |   |
|                                                                                                                                                                                                                                       |   |                     |        |                        |   |   |   |
| Deposits                                                                                                                                                                                                                                   |   |                     | 10,895      |                        |   | 10,895 |   |
|                                                                                                                                                                                                                                       |   |                     |        |                        |   |   |   |
| Total                assets                                                                                                                                                                                                                |   | $                        | 5,607,312   |                        | $      | 5,208,664 |   |
|                                                                                                                                                                                                                                       |   |                     |        |                        |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS’ EQUITY**                                                                                                                                                                              |   |                     |        |                        |   |   |   |
|                                                                                                                                                                                                                                       |   |                     |        |                        |   |   |   |
| Current                liabilities:                                                                                                                                                                                                        |   |                     |        |                        |   |   |   |
| Notes                payable                                                                                                                                                                                                               |   | $                        | 25,414      |                        | $      | 44,327 |   |
| Accounts                payable and accrued expenses                                                                                                                                                                                       |   |                     | 861,941     |                        |   | 960,757 |   |
| Deferred                revenue                                                                                                                                                                                                            |   |                     | 295,142     |                        |   | 244,197 |   |
| Total                current liabilities                                                                                                                                                                                                   |   |                     | 1,182,497   |                        |   | 1,249,281 |   |
|                                                                                                                                                                                                                                       |   |                     |        |                        |   |   |   |
| Stockholders’                equity:                                                                                                                                                                                                 |   |                     |        |                        |   |   |   |
| Common                stock, $.0025 par value; authorized 50,000,000                shares; issued and outstanding: 13,301,836 shares at March 31, 2007                and 12,776,690                shares at December 31, 2006 |   |                     | 33,255      |                        |   | 31,942 |   |
| Additional                paid in capital                                                                                                                                                                                                  |   |                     | 18,556,480  |                        |   | 17,867,945 |   |
| Accumulated                deficit                                                                                                                                                                                                         |   |                     | (14,164,920 | )                           |   | (13,940,504 | ) |
|                                                                                                                                                                                                                                       |   |                     | 4,424,815   |                        |   | 3,959,383 |   |
|                                                                                                                                                                                                                                       |   |                     |        |                        |   |   |   |
| Total                liabilities and stockholders’ equity                                                                                                                                                                            |   | $                        | 5,607,312   |                        | $      | 5,208,664 |   |

| See                accompanying notes to financial                statements. |
|-------------------------------------------------------------------------------|

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**PACIFICHEALTHLABORATORIES,      INC.**

**STATEMENTS      OF OPERATIONS**

**FOR      THE THREE MONTHS ENDED MARCH 31, 2007 AND 2006**

**(UNAUDITED)**

|                                                                          |   | **2007** |       | **2006** |   |
|-------------------------------------------------------------------------------|--------|----------|------------|----------|--------|
| Revenues:                                                                     |   |     |       |     |   |
| Net                product sales                                              |   | $        | 1,818,894  |     | $      | 1,575,396 |   |
|                                                                          |   |     |       |     |   |   |   |
| Cost                of goods sold                                             |   |     | 1,132,887  |     |   | 758,395 |   |
|                                                                          |   |     |       |     |   |   |   |
| Gross                profit                                                   |   |     | 686,007    |     |   | 817,001 |   |
|                                                                          |   |     |       |     |   |   |   |
| Selling,                general and administrative expenses                   |   |     | 849,166    |     |   | 748,333 |   |
| Research                and development expenses                              |   |     | 75,370     |     |   | 41,252 |   |
| Depreciation                expense                                           |   |     | 15,812     |     |   | 14,093 |   |
|                                                                          |   |     | 940,348    |     |   | 803,678 |   |
|                                                                          |   |     |       |     |   |   |   |
| Net                operating (loss) income                                    |   |     | (254,341   | )        |   | 13,323 |   |
|                                                                          |   |     |       |     |   |   |   |
| Other                income (expense)                                         |   |     |       |     |   |   |   |
| Gain                on sale of patents/technology, net of expenses of $90,795 |   |     | —    |     |   | 3,909,205 |   |
| Other                income                                                   |   |     | 10,000     |     |   | — |   |
| Interest                income                                                |   |     | 20,536     |     |   | 8,414 |   |
| Interest                expense                                               |   |     | (611       | )        |   | (28,649 | ) |
|                                                                          |   |     | 29,925     |     |   | 3,888,970 |   |
|                                                                          |   |     |       |     |   |   |   |
| (Loss)                income before income taxes                              |   |     | (224,416   | )        |   | 3,902,293 |   |
|                                                                          |   |     |       |     |   |   |   |
| Provision                for income taxes                                     |   |     | —    |     |   | 1,278,000 |   |
|                                                                          |   |     |       |     |   |   |   |
| Net                (loss) income                                              |   |     | (224,416   | )        |   | 2,624,293 |   |
|                                                                          |   |     |       |     |   |   |   |
| Less                preferred dividends                                       |   |     | —    |     |   | (5,000 | ) |
|                                                                          |   |     |       |     |   |   |   |
| Net                (loss) income applicable to common stockholders            |   | $        | (224,416   | )        | $      | 2,619,293 |   |
|                                                                          |   |     |       |     |   |   |   |
| Basic                (loss) income per share                                  |   | $        | (0.02      | )        | $      | 0.24 |   |
|                                                                          |   |     |       |     |   |   |   |
| Diluted                (loss) income per share                                |   | $        | (0.02      | )        | $      | 0.22 |   |
|                                                                          |   |     |       |     |   |   |   |
| Weighted                average common shares - Basic                         |   |     | 12,983,950 |     |   | 10,768,845 |   |
|                                                                          |   |     |       |     |   |   |   |
| Weighted                average common shares - Diluted                       |   |     | 12,983,950 |     |   | 11,979,704 |   |

| See                accompanying notes to financial                statements. |
|-------------------------------------------------------------------------------|

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**PACIFICHEALTHLABORATORIES,      INC.**

**STATEMENTS      OF CASH FLOWS**

**FOR      THE THREE MONTHS ENDED MARCH 31, 2007 AND 2006**

**(UNAUDITED)**

|                                                                  |   | **2007** |       | **2006** |   |
|-----------------------------------------------------------------------|--------|----------|------------|----------|--------|
| Cash                flows from operating activities:                  |   |     |       |     |   |
| Net                (loss) income                                      |   | $        | (224,416   | )        | $      | 2,624,293 |   |
| Adjustments                to reconcile net (loss) income to          |   |     |       |     |   |   |   |
| net                cash used in operating activities:                 |   |     |       |     |   |   |   |
| Depreciation                                                          |   |     | 15,812     |     |   | 14,093 |   |
| Allowance                for doubtful accounts                        |   |     | 3,000      |     |   | 3,000 |   |
| Equity                instrument based consulting expense             |   |     | 60,844     |     |   | 60,385 |   |
| Gain                on sale of patents and technology,                |   |     |       |     |   |   |   |
| net                of expenses of $90,795                             |   |     | —    |     |   | (3,909,205 | ) |
| Provision                for income taxes                             |   |     | —    |     |   | 1,278,000 |   |
| Changes                in assets and liabilities:                     |   |     |       |     |   |   |   |
| Increase                in accounts receivable                        |   |     | (607,737   | )        |   | (607,225 | ) |
| (Increase)                decrease in inventories                     |   |     | (722,125   | )        |   | 327,466 |   |
| Decrease                (increase) in prepaid expenses                |   |     | 38,504     |     |   | (236,374 | ) |
| Decrease                in deposits                                   |   |     | —    |     |   | 9,498 |   |
| Decrease                in accounts payable/accrued expenses          |   |     | (98,816    | )        |   | (1,028,059 | ) |
| Increase                (decrease) in deferred revenue                |   |     | 50,945     |     |   | (14,206 | ) |
| Net                cash used in operating activities                  |   |     | (1,483,989 | )        |   | (1,478,334 | ) |
|                                                                  |   |     |       |     |   |   |   |
| Cash                flows from investing activities:                  |   |     |       |     |   |   |   |
| Purchase                of fixed assets                               |   |     | (100,918   | )        |   | (22,974 | ) |
| Proceeds                from sale of patents and technology,          |   |     |       |     |   |   |   |
| net                of expenses of $90,795                             |   |     | —    |     |   | 3,909,205 |   |
| Net                cash (used in) provided by investing activities    |   |     | (100,918   | )        |   | 3,886,231 |   |
|                                                                  |   |     |       |     |   |   |   |
| Cash                flows from financing activities:                  |   |     |       |     |   |   |   |
| Issuance                of notes payable                              |   |     | 7,874      |     |   | 633,325 |   |
| Repayments                of notes payable                            |   |     | (26,787    | )        |   | (729,611 | ) |
| Repayments                of convertible notes payable                |   |     | —    |     |   | (500,000 | ) |
| Common                stock issued                                    |   |     | 450,000    |     |   | — |   |
| Proceeds                from common stock options/warrants exercised  |   |     | 179,004    |     |   | 191,634 |   |
| Net                cash provided by (used in) by financing activities |   |     | 610,091    |     |   | (404,652 | ) |
|                                                                  |   |     |       |     |   |   |   |
| Net                (decrease) increase in cash                        |   |     | (974,816   | )        |   | 2,003,245 |   |
|                                                                  |   |     |       |     |   |   |   |
| Cash,                beginning balance                                |   |     | 2,564,038  |     |   | 138,487 |   |
|                                                                  |   |     |       |     |   |   |   |
| Cash,                ending balance                                   |   | $        | 1,589,222  |     | $      | 2,141,732 |   |
|                                                                  |   |     |       |     |   |   |   |
| Supplemental                disclosures of cash flow information:     |   |     |       |     |   |   |   |
| Cash                paid for interest                                 |   | $        | 611        |     | $      | 28,649 |   |

| See                accompanying notes to financial                statements. |
|-------------------------------------------------------------------------------|

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**PACIFICHEALTHLABORATORIES,      INC.**

**NOTES      TO FINANCIAL STATEMENTS**

**FOR      THE THREE MONTHS ENDED MARCH 31, 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 months ended                March 31,                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, we sold to Mott’s LLP, a division of Cadbury Schweppes Americas                Beverages (“CSAB”) the patents, trademarks, web sites, and other                intellectual property related to our ACCELERADE and ENDUROX sports                nutrition product lines for $4,000,000 in cash and potential future                royalty payments. Simultaneously, we entered into a License Agreement                with                CSAB giving us the exclusive, royalty free right to continue to sell                our                sports nutrition products in powder, gel and pill form. Consequently,                we                will continue to sell our current sports nutrition products in the                same                manner as prior to the sale of the intellectual property assets. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | If                CSAB launches a product using the purchased assets, we will receive                royalty payments for a finite period following such launch, subject                to an                annual limitation on the amount of the royalty. There are no minimum                royalties and there is no specific time by which CSAB must launch                a                product, but we will have the option to repurchase the assets if                a product                is not launched within a time specified in the Asset Purchase Agreement. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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**

|   | Sales                    are recognized when all of the following criteria are met: (1)                    persuasive                    evidence that an arrangement exists; (2) delivery has occurred                    or services                    have been rendered; (3) the seller’s price to the buyer is fixed and                    determinable; and, (4) collectibility is reasonably assured.                    Sales are                    recorded net of incentives paid to                    customers. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The                  Company has a sales agreement with a significant customer for all                  products                  sold to this customer whereby all unsold product is subject to                  return                  provisions. The Company recognizes revenue when this major customer                  sells                  through its products to its consumers. At March 31, 2007, the Company                  has                  deferred $295,142 in revenues related to this customer. At December                  31,                  2006, the Company had deferred $244,197 in revenues related to                  this                  customer. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**3.      Inventories**

|                                         |   | **March                    31, 2007****(Unaudited)** | ** ** | **December                31, 2006** |   |
|----------------------------------------------|--------|------------------------------------------------------|------------|--------------------------------------|--------|
| Raw                materials                 |   | $                                                    | 400,148    |                                 | $      | 531,995 |   |
| Work                in process               |   |                                                 | —    |                                 |   | 77,771 |   |
| Packaging                supplies            |   |                                                 | 31,134     |                                 |   | 41,378 |   |
| Finished                goods                |   |                                                 | 2,084,136  |                                 |   | 1,165,188 |   |
| Finished                goods on consignment |   |                                                 | 119,982    |                                 |   | 96,943 |   |
|                                         |   |                                                 |       |                                 |   |   |   |
|                                         |   | $                                                    | 2,635,400  |                                 | $      | 1,913,275 |   |

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**4.      Stock Based Compensation**

| **Options**                                    |   | **Shares** |      | **Weighted-****Average****Exercise****Price** |   | **Weighted-****Average****Remaining****Contractual****Term                          (Years)** |   | **Aggregate****Intrinsic****Value** |        |
|------------------------------------------------|--------|------------|-----------|-----------------------------------------------|--------|-----------------------------------------------------------------------------------------------|--------|-------------------------------------|--------|
| **Balance,                January 1, 2007**    |   |       | 2,011,500 |                                          | $      | 1.12                                                                                          |   |                                |   |   |   |   |   |
| Granted                during the period       |   |       | 20,000    |                                          | $      | 2.14                                                                                          |   |                                |   |   |   |   |   |
| Exercised                during the period     |   |       | (8,000    | )                                             | $      | 0.72                                                                                          |   |                                |   |   |   |   |   |
| Expired                during the period       |   |       | —   |                                          |   | —                                                                                       |   |                                |   |   |   |   |   |
| **Outstanding,                March 31, 2007** |   |       | 2,023,500 |                                          | $      | 1.14                                                                                          |   |                                | 2.93   |   | $ | 1,816,070 |   |
| **Exercisable,                March 31, 2007** |   |       | 1,303,834 |                                          | $      | 1.24                                                                                          |   |                                | 2.16   |   | $ | 1,151,901 |   |

----

|                                            |   | **March                31, 2007** |            |
|--------------------------------------------|--------|-----------------------------------|------------|
| Expected                volatility         |   |                              | 106-119%   |   |
| Weighted-average                volatility |   |                              | 113%       |   |
| Expected                dividends          |   |                              | 0.0%       |   |
| Expected                term (in years)    |   |                              | 5          |   |
| Risk-free                rate              |   |                              | 3.35-4.75% |   |

**5.        Income Taxes**

** **

**6.        Concentration**

**7.        Equity Instruments**

----

**Item2.**
**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 Months Ended March 31, 2007 and 2006**

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**(c)        Liquidity and Capital Resources**

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**(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**

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**ITEM6.**
**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) |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                     |
| 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. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SIGNATURES**

|         |                                                                                                                                     |                                    |
|--------------|------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------|
|         | **PACIFICHEALTH              LABORATORIES, INC.**                                                                                        |
|    |                                                                                                                                |                               |
|         | By:                                                                                                                            | /S/ STEPHEN              P. KUCHEN |
|         | STEPHEN P. KUCHENChief                  Financial Officer (Principal Financial Officer andPrincipal                  Accounting Officer) |
|         |                                                                                                                                     |
|         | Date:              May 4, 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                (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. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----