UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C. 20549

                               FORM 10-QSB

[X]   Quarterly report pursuant to Section 13 or 15(d) of the Securities
      Exchange Act of 1934 For the quarterly period ended: November 30, 2007


[ ]   Transition report pursuant to Section 13 or 15(d) of the Securities
      Exchange Act of 1934 For the transition period from _______ to ______

                    Commission file number: 000-52735

                     PHOTOVOLTAIC SOLAR CELLS, INC.
     ---------------------------------------------------------------
    (Exact name of small business issuer as specified in its charter)

               Nevada                          20-8753132
      ------------------------------         ---------------
     (State or other jurisdiction of        (I.R.S. Employer
     incorporation or organization)        Identification No.)

 4115 Bandy Blvd., Unit A-7, Ft Pierce, Florida       34981
 ----------------------------------------------      --------
   (Address of principal executive offices)         (Zip Code)

                             727-735-7832
                      -------------------------
                     (Issuer's telephone number)

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. Yes _X_  No ___

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act). Yes X  No ___

The number of shares of common stock, $.0001 par value, outstanding as of
December 10, 2007: 4,315,000 shares

Transitional Small Business Disclosure Format (check one):  Yes ___   No _X_


<PAGE>


                       PHOTOVOLTAIC SOLAR CELLS, INC.
                       PERIOD ENDED NOVEMBER 30, 2007

                                  INDEX

PART I. FINANCIAL INFORMATION                                           Page

	ITEM 1.	FINANCIAL STATEMENTS

            Condensed Balance Sheet as of November 30, 2007
            (Unaudited)...................................................3

            Condensed Statement of Operations for the three months
            ended November 30, 2007 and for the period from
            March 28, 2007 (inception) through November 30, 2007
            (Unaudited)...................................................4

            Condensed Statement of Changes in Stockholders' Equity
            for the period from March 28, 2007 (inception) through
            November 30, 2007 (Unaudited).................................5

            Condensed Statement of Cash Flows for the three months
            ended November 30, 2007 and for the period from March 28,
            2007 (inception) through November 30, 2007 (Unaudited)........6

            Notes to Condensed Financial Statements as of
            November 30, 2007 (Unaudited).................................7


	ITEM 2.	MANAGEMENT'S DISCUSSION AND PLAN OF OPERATION

        ITEM 3. CONTROLS AND PROCEDURES



PART II.   OTHER INFORMATION


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

        ITEM 6. EXHIBITS



SIGNATURES


<PAGE>


PART I.   FINANCIAL INFORMATION

ITEM 1.   FINANCIAL STATEMENTS

                      PHOTOVOLTAIC SOLAR CELLS, INC.
                      (A Development Stage Company)
                   Condensed Balance Sheet (Unaudited)
                            November 30, 2007



                               ASSETS
                               ------

CURRENT ASSETS
  Cash -in Bank                              	   $   110,143
  Deposit on Equipment                                   5,000
                                                   -----------

          TOTAL CURRENT ASSETS                         115,143

OTHER ASSETS
   Equipment under Construction         23,771
   Intangible Assets  - Patent          55,970
                                        ------
          TOTAL OTHER ASSETS                            79,741
                                                   -----------

          TOTAL ASSETS                             $   194,884
                                                   ===========

            LIABILITIES AND STOCKHOLDERS' EQUITY
            ------------------------------------

CURRENT LIABILITIES
  Due to Officer                   $    35,181
                                   -----------
          TOTAL CURRENT LIABILITIES                     35,181
                                                   -----------

TOTAL LIABILITIES                                       35,181
                                                   -----------
STOCKHOLDERS' EQUITY
  Common Stock, $0.0001 Par Value
    50,000,000 shares Authorized.
    4,315,000 shares Issued and Outstanding                432
  Additional paid in capital                           193,738
  Deficit accumulated during the
    development stage                                  (34,467)
                                                   -----------

          TOTAL STOCKHOLDERS' EQUITY                   159,703
                                                   -----------
          TOTAL LIABILITIES AND
            STOCKHOLDERS' EQUITY                   $   194,884
                                                   ===========








              The Accompanying Notes Are An Integral Part
                Of These Condensed Financial Statements.


<PAGE>


                  PHOTOVOLTAIC SOLAR CELLS, INC.
                  (A Development Stage Company)
          Condensed Statement of Operations (Unaudited)

<TABLE>
<CAPTION>

                                                       Cumulative from
                                     Three Months       March 28, 2007
                                        Ended        (inception) through
                                   November 30, 2007  November 30, 2007
                                      (Unaudited)        (Unaudited)
                                     ------------       -----------
<S>                                  <C>                <C>
REVENUES                             $          -       $         -

EXPENSES
  General & Administrative                 13,410            34,467
                                     ------------       -----------
   Total expenses                          13,410            34,467

                                     ____________       ___________
NET LOSS                             $    (13,410)      $   (34,467)
                                     ============       ===========


Net loss per share                   $       0.00       $     (0.01)
                                     ============       ===========

Weighted average number of shares
  outstanding - basic and diluted    $  4,144,176       $ 4,838,543
                                     ============       ===========
</TABLE>









               The Accompanying Notes Are An Integral Part
                 Of These Condensed Financial Statements.


<PAGE>


                     PHOTOVOLTAIC SOLAR CELLS, INC.
                     (A Development Stage Company)
  Condensed Statement of Changes in Stockholders' Equity (Unaudited)
For the period from March 28, 2007 (inception) through November 30, 2007

<TABLE>
<CAPTION>

                                                         Deficit
                                                       Accumulated
                                          Additional    During the       Total
                          Common Stock      Paid-In    Development   Stockholders'
                        Shares     Amount   Capital       Stage          Equity
                       ---------------------------------------------------------
<S>                    <C>        <C>      <C>         <C>           <C>
Common stock issued for
   patent and cash at
   $.018 per share     3,100,000  $   310  $  55,860   $       -     $    56,170

Common stock sold for
   cash at $.10
   per share             100,000       10      9,990           -          10,000

Common stock issued for
   professional fees at
   $.01 per share        850,000       85      8,415           -           8,500

Net Loss, period from
   March 28, 2007
   (inception) through
   May 31, 2007                -        -          -     (18,500)        (18,500)
                       ---------------------------------------------------------

Balance, May 31, 2007  4,050,000      405     74,265     (18,500)         56,170

Net Loss, three months
   ended August 31,2007        -        -          -     ( 2,557)         (2,557)
                       ---------------------------------------------------------

Balance, August 31,    4,050,000      405     74,265     (21,057)         53,613
   2007,

Common stock sold for
   cash at $.20
   per share             615,000       62    122,938           -         123,000

Shares issued at $0.01
cancelled by Board of
directors.              (350,000)     (35)    (3,465)          -          (3,500)

Net Loss, three months
 ended November 30,2007       -         -          -     (13,410)        (13,410)
                       ---------------------------------------------------------

                      4,315,000   $   432  $ 193,738   $ (34,467)    $   159,703
                      ==========================================================
</TABLE>




                The Accompanying Notes Are An Integral Part
                 Of These Condensed Financial Statements.


<PAGE>



                     PHOTOVOLTAIC SOLAR CELLS, INC.
                     (A Development Stage Company)
            Condensed Statement of Cash Flows (Unaudited)
<TABLE>
<CAPTION>
                                                                   Cumulative from
                                                 Three Months       March 28, 2007
                                                     Ended        (inception) through
                                               November 30, 2007   November 30, 2007
                                                 (Unaudited)         (Unaudited)
                                                 -----------         -----------
<S>                                              <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss                                         $   (13,410)        $   (34,467)
Adjustments to reconcile net loss to net
   cash provide by (used in) operating activities:
   Cancellation of Previously issued Stock            (3,500)             (3,500)
Changes in operating assets and liabilities:
   (Increase)/Decrease in:
     Deposit on equipment                            ( 5,000)            ( 5,000)
     Due to shareholder                               35,181              35,181

   Increase/(Decrease) in:
     Accrued professional fees                       ( 2,500)                  -
                                                 -----------         -----------

Net cash provided by (used in) operating
  activities                                          10,771             ( 7,786)
                                                 -----------         -----------
CASH FLOWS FROM INVESTING ACTIVITIES

Acquisition of equipment under construction          (23,771)            (23,771)
                                                 -----------         -----------

Net cash used for investing activities               (23,771)            (23,771)
                                                 -----------         -----------
CASH FLOWS FROM FINANCING ACTIVITIES:

Sale of common stock                                 123,000             141,700
                                                 -----------         -----------

Net cash provided by financing activities            123,000             141,700
                                                 -----------         -----------

Net change in cash                                   110,000             110,143


Cash, beginning of period                        $       143                   -
                                                 -----------         -----------

Cash, end of period                              $   110,143         $   110,143
                                                 ===========         ===========

NON CASH INVESTING ACTIVITIES:

    Common stock issued for patent               $         -         $    55,970
                                                 ===========         ===========
</TABLE>




             The Accompanying Notes Are An Integral Part
              Of These Condensed Financial Statements


<PAGE>


                  PHOTOVOLTAIC SOLAR CELLS, INC.
                  (A Development Stage Company)
              NOTES TO CONDENSED FINANCIAL STATEMENTS
                  November 30, 2007 (Unaudited)



Note 1 - Organization and Summary of Significant Accounting Policies

Organization
------------

Photovoltaic Solar Cells, Inc. ("we", "us" or "our company") was
incorporated in the State of Nevada on March 28, 2007 primarily to engage
in manufacturing solar cells for use as an alternative method of producing
energy (i.e., electricity).


Nature of Operations
--------------------

To date the Company's operations have been limited to issuing shares in
exchange for a U.S. Patent and its business plan, professional auditing
and legal fees in connection with its initial public offering.
Management has also begun the process of constructing the machinery that
is required to create its intended solar cell product.


Interim Financial Statements
----------------------------

The condensed financial statements for the three months ended
November 30, 2007 and for the period from March 28, 2007 (inception)
through November 30, 2007, are unaudited. In the opinion of management,
such condensed financial statements include all adjustments (consisting
of normal recurring accruals) necessary for the fair presentation of the
financial position and the results of operations.  The condensed results
of operations for the periods presented are not necessarily indicative of
the results to be expected for the full year. These interim condensed
financial statements should be read in conjunction with our audited
financial statements for the period ended May 31, 2007 as reflected in
our Form SB2 filed with the Securities and Exchange Commission.


Going Concern Issue
-------------------

We are a development stage company with no current revenue, limited
operations and limited assets. There can be no assurance that upon
implementing our business plan, we will be successful or that we will
start producing sufficient revenues to sustain our operations. The
Company's ability to execute its business plan will depend on its
ability to obtain additional funding and achieve a profitable level
of operations. There can be no assurance that sufficient funding will
be obtained. Nor can the Company give any assurance that it will
generate substantial revenues or that its business operations will
prove to be profitable. The foregoing matters raise substantial
doubt about our ability to continue as a going concern.






<PAGE>



                    PHOTOVOLTAIC SOLAR CELLS, INC.
                    (A Development Stage Company)
              NOTES TO CONDENSED FINANCIAL STATEMENTS
                    November 30, 2007 (Unaudited)



Note 1 - Organization and Summary of Significant Accounting Policies
(continued)

Intangible assets
-----------------

Intangible assets consist of a patent that is recorded at its acquisition
cost as described in Note 3. The patent has a 17-year life, which expires
in 2019, and will be amortized over the expiration term beginning when the
Company commences revenue-generating operations.


Use of Estimates
----------------

These condensed financial statements have been prepared in accordance
with accounting principles generally accepted in the United States and,
accordingly, require management to make estimates and assumptions that
affect the reported amounts of assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses
during the reporting period.


Net Loss Per Share
------------------

We follow SFAS No. 128, "Earnings Per Share" in calculating the basic
and diluted loss per share. We compute basic loss per share by dividing
net loss and net loss attributable to common shareholders by the weighted
average number of common shares outstanding. Diluted loss per share
considers the effect of common equivalent shares.  Our diluted loss
per share is the same as the basic loss per share, for the affect of
common equivalent shares would have an anti dilutive effect.

Fair Value of Financial Instruments
-----------------------------------

The carrying value of the Company's financial instruments, including cash
and accrued expenses, approximate their fair value because of their
relatively short maturities.

Note 2 - Equipment Under Construction

The equipment under construction consists primarily of costs associated
with building the equipment that is required to create its intended solar
cell product. Additional costs and expenses necessary to complete the
equipment and commence manufacturing of the solar cell products are
estimated to be in excess of $120,000 over the next year.






<PAGE>


                   PHOTOVOLTAIC SOLAR CELLS, INC.
                    (A Development Stage Company)
              NOTES TO CONDENSED FINANCIAL STATEMENTS
                   November 30, 2007 (Unaudited)



Note 3 - Intangible Asset - Patent

On April 30, 2007, the major stockholder and President of the Company
assigned to the Company the exclusive title to patent No. US 6,380,477
related to a photovoltaic cell product and a method for its manufacture
obtained in April 2002 from the United States Patent and Trademark
Office, which will expire in April 2019. The patent relates to the
design of a photovoltaic device and a method for its manufacture. The
invention facilitates the manufacture, transportation, and installation
of solar cells. The Company issued 3,100,000 shares of its common stock
in exchange for the exclusive rights to the aforementioned patent.  The
patent will be amortized over the expiration term beginning when the
Company commences revenue-generating operations.  No amortization expense
has been recorded since the Company has not had any revenue-generating
operations through November 30, 2007.

Note 4 - Stockholders'  Equity

Our certificate of incorporation authorizes the issuance of 50,000,000
shares of common stock, par value $0.0001 as well as 10,000,000 shares
of preferred stock par value $0.0001. There was no preferred stock issued
and outstanding as of November 30, 2007.

In exchange for an aggregate consideration of $74,670, consisting of
$10,000 in cash; ownership of certain U.S. patent rights, valued at
$56,170; and professional services rendered - valued at $8,500, we
issued a total of 4,050,000 shares of our common stock during the
period from our inception on March 28, 2007 through August 31, 2007.

Pursuant to our SB-2 Registration Statement we sold 615,000 shares of
Common Stock at the per share price of $0.20. The share certificates
were issued on November 12, 2007 and delivered to the purchasers by
our transfer agent.

Shares issued to two individuals for legal and consulting services,
amounting to 300,000 and 50,000 shares respectively, were cancelled
by the Board of Directors for non-performance of their respective
obligations.

Note 5 - Related Party Transactions

The Company utilizes office space and manufacturing facilities provided
by its major stockholder and President at no cost.

The Company's major stockholder and President paid for various expenses
and equipment under construction, totaling approximately $35,000 as of
November 30, 2007.  The amount due to this related party is non interest
bearing with no specific terms for repayment.





<PAGE>




ITEM 2.   MANAGEMENT'S DISCUSSION AND PLAN OF OPERATION

The following is management's discussion and analysis of certain
significant factors that have affected our financial condition, results of
operations and cash flows during the periods included in the accompanying
unaudited financial statements.  This discussion should be read in
conjunction with the  financial statements and notes included in our
Registration Statement on Form SB-2 (SEC file no. 333-144377).

  Cautionary Note Regarding Forward-Looking Statements and Future Prospects

Certain statements made in this Quarterly Report on Form 10-QSB, or made
by us in other reports, filings with the Securities and Exchange
Commission, press releases, conferences or otherwise, are "forward-looking
statements" within the meaning of the Private Securities Litigation
Reform Act of 1995. The forward-looking statements include, without
limitation, any statement that may predict, forecast, indicate or imply
future results, performance or achievements, and may contain the words
"believe," "anticipate," "expect," "estimate," "project," "will be,"
"will continue," "will likely result," "plan," or words or phrases
of similar meaning.

Forward-looking statements involve risks, uncertainties or other factors
which may cause actual results to differ materially from the future results,
performance or achievements expressed or implied by the forward-looking
statements. These statements are based on our management's beliefs and
assumptions, which in turn are based on currently available information.
Certain risks, uncertainties or other important factors are detailed in
this Quarterly Report on Form 10-QSB and may be detailed from time to time
in other reports we file with the Securities and Exchange Commission,
including on Forms 8-K and 10-KSB.

Examples of forward looking statements in this Quarterly Report on
Form 10-QSB include, but are not limited to, our expectations regarding
our ability to generate operating cash flows and to fund our working
capital and capital expenditure requirements. Important assumptions
relating to the forward-looking statements include, among others,
assumptions regarding demand for our products, pricing levels, the
timing and cost of capital expenditures, competitive conditions and
general economic conditions. These assumptions could prove inaccurate.
Although we believe that the estimates and projections reflected in the
forward-looking statements are reasonable, our expectations
may prove to be incorrect. Important factors that could cause actual
results to differ materially from the results and events anticipated or
implied by such forward-looking statements include:

  *  the risks of a development stage company;

  *  the availability of additional capital to finance our development;

  *  our dependence on management and need to recruit additional personnel;

  *  the limited trading market for our Common Stock;

  *  advances by our competitors;  and

  *  other risks, including those described in "Risk Factors"
     beginning on page 4 and from time to time in our other
     Securities and Exchange Commission filings.

We operate in a very competitive and rapidly changing environment. New risks
emerge from time to time. It is not possible for us to predict all of those
risks, nor can we assess the impact of all of those risks on our business or
the extent to which any factor may cause actual results to differ materially
from those contained in any forward-looking statement. We believe these
forward-looking statements are reasonable. However, you should not place
undue reliance on any forward-looking statements, which are based on
current expectations. Further, forward-looking statements speak only as
of the date they are made, and unless required by law, we expressly
disclaim any obligation or undertaking to update publicly any of them
in light of new information or future events.


<PAGE>


In this Quarterly Report on Form 10-QSB, "Company," "the Company," "us,",
"we" and "our" refer to Photovoltaic Solar Cells, Inc., a Nevada
corporation, unless the context requires otherwise.

                                  General

Photovoltaic Solar Cells, Inc. was incorporated on March 28, 2007 under
the laws of the State of Nevada.  Our company was formed for purposes of
producing and marketing an inexpensive solar cell that can be sold over
the Internet, shipped by overnight carrier without breakage, and
assembled into solar panels either at the job site or in job shops
around the world.  Solar cells are semiconductor devices that convert
sunlight into electricity and form the building block for all solar
electric power products.  We have acquired the patent rights to a
proprietary process and design (the "Process and Design") from
Lawrence F. Curtin, a Director and our President.  In addition
Mr. Curtin has further developed the roll coater patent to work under
atmospheric condition without it being in a vacuum chamber. We have
worked with a number of materials in this process including cadmium
telluride, selenium and silicon/graphite combination. We expect to only
use silicon and graphite (sheets of graphene) in our manufacturing of
solar cells. We anticipate additional patent filing on the proprietary
roll to roll process to make solar cell material and solar cells. We
believe that the Process and Design have certain advantages over other
current technologies used for the manufacture of solar cells.  These
advantages include the following:

     *  Faster and less expensive manufacturing process using less
        expensive raw materials.
     *  The production of finished solar cells that are lighter, and
        are less susceptible to damage during shipping and that
        result in lower shipping costs as a result.
     *  The production of finished solar cells that have lower
        installation costs and are less susceptible to theft.

We are in a developmental stage and have not yet commenced full-scale sales,
marketing and production activities. Once commercial production commences,
our solar cells will be marketed and sold as a commodity for incorporation
into applications and panels developed by original equipment manufacturers
("O.E.M.'s"), other companies or individuals.  (Panels are assemblies of
solar cells connected together and encapsulated in a weatherproof package.)
We do not intend to develop applications, or panels for our solar cells at
any time in the foreseeable future.

                        Plan of Operation

The following matters constitute our primary immediate objectives:

   1.  Raise sufficient capital to enable us to construct our
   proposed equipment and have adequate working capital, although
   there can be no assurance that we will be successful in doing so;

   2. Complete construction of our equipment, which we expect will
   take nine months from the date that sufficient funds are obtained,
   although there can be no assurance that we will be able to
   construct our equipment in this time frame;

   3. Successfully test our completed equipment;

   4. Procure an initial stock of raw materials, commence commercial
   production of our solar cells, and build up an inventory of
   finished solar cells; and

   5. Continually engage in marketing effort, primarily focused on
   selling on Internet by means of Web listings.

Initially, two of our officers will personally operate our manufacturing
equipment and be responsible for order fulfillment after commercial
production of our solar cells commences.  As our level of sales increases


<PAGE>


and requires enhanced production, we will hire and train at least one
individual to take over the operation of our manufacturing equipment.
We do not expect any difficulty or lengthy delay in the hiring and
training of employees and procuring an initial stock of raw materials.
We anticipate that as our sales continue to grow we will have to
increase production capability by constructing additional custom
designed tools and manufacturing equipment. We expect that the initial
employee we hire will oversee the operation of our manufacturing
equipment and will also be able to operate more than one additional
main production tools.  Additional employee(s) will be hired as needed.


We are continually performing research and development and will conduct the
ongoing testing of our equipment during the construct process. We do not
expect to purchase or sell any manufacturing facilities, machinery or
significant equipment, other than our proposed custom-made manufacturing
equipment and initial supplies, which we expect, will cost approximately
$146,000.  We do not anticipate any significant increase in our number of
employees.


                     Liquidity and Capital Resources

We have improved our working capital position by the sale of 615,000
common shares at $0.20 per share, in our initial public offering. We
believe that although these funds are not sufficient for completing our
plan of operation, they are enough to allow us to begin construction of
the machinery we require for the manufacture of the solar cells based on
our proprietary technology. We anticipate continuing our efforts to
procure additional working capital to fund our operations until we are
able to generate a cash flow from operations to finance our operations.
There can be no assurance that we will be able to procure funds sufficient
for such purpose. If operating difficulties or other factors (many of
which are beyond our control) delay our realization of revenues or cash
flows from operations, we may be limited in our ability to pursue our
business plan. Moreover, if our resources or cash flows do not satisfy
our operational needs or if unexpected expenses arise due to unanticipated
pressures or if we decide to expand our business plan beyond its
currently anticipated level or otherwise, we will require additional
financing to fund our operations, in addition to anticipated cash
generated from our operations.  Additional financing might not be
available on terms favorable to us, or at all. If adequate funds were
not available or were not available on acceptable terms, our ability to
fund our operations, take advantage of unanticipated opportunities,
develop or enhance our business or otherwise respond to competitive
pressures would be significantly limited.  In a worse case scenario,
we might not be able to fund our operations or to remain in business,
which could result in a total loss of our stockholders' investment.
If we raise additional funds through the issuance of equity or
convertible debt securities, the percentage ownership of our
stockholders would be reduced, and these newly issued securities
might have rights, preferences or privileges senior to those of
existing stockholders.

                  Critical Accounting Policies

The Securities and Exchange Commission issued Financial Reporting
Release No. 60, "Cautionary Advice Regarding Disclosure About Critical
Accounting Policies" suggesting that companies provide additional
disclosure and commentary on their most critical accounting policies.
In Financial Reporting Release No. 60, the Securities and Exchange
Commission has defined the most critical accounting policies as the
ones that are most important to the portrayal of a company's financial
condition and operating results, and require management to make its
most difficult and subjective judgments, often as a result of the need
to make estimates of matters that are inherently uncertain. Based on
this definition, we have identified the following significant policies
as critical to the understanding of our condensed financial statements.
The preparation of our condensed financial statements requires management
to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities
at the date of the condensed financial statements and the reported amounts
of expenses during the reporting periods. Areas where significant
estimation judgments are made and where actual results could differ
materially from these estimates are the carrying amount of our patent.


<PAGE>


We believe the following is among the most critical accounting policies
that impact our financial statements:

     We evaluate impairment of our long-lived assets by applying the
     provisions of SFAS No. 144. In applying those provisions, we have
     not recognized any impairment charge on our long-lived assets
     during the three-months ended August 31, 2007.

We suggest that our significant accounting policies, as described in our
financial statements in the Summary of Significant Accounting Policies and
Organization, be read in conjunction with this Management's Discussion and
Plan of Operations.


ITEM 3.	CONTROLS AND PROCEDURES

We conducted an evaluation, under the supervision and with the participation
of the Chief Executive Officer and Chief Financial Officer, of the
effectiveness of our disclosure controls and procedures (as defined in Rules
13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 as amended
(the "Exchange Act")). Based on this evaluation, the Chief Executive Officer
and Chief Financial Officer concluded that our disclosure controls and
procedures as of the end of the fiscal quarter covered by this Quarterly
Report on Form 10-QSB were effective at a reasonable assurance level to
ensure that information required to be disclosed by us in reports that we
file or submit under the Exchange Act is recorded, processed, summarized
and reported within the time periods specified in Securities and Exchange
Commission rules and forms.

There was no change in our internal control over financial reporting during
the fiscal quarter covered by this Quarterly Report on Form 10-QSB that has
materially affected, or is reasonably likely to materially affect, our
internal control over financial reporting.

Management does not expect that our disclosure controls and procedures will
prevent or detect all errors or fraud. Any control system, no matter how
well designed and operated, is based upon certain assumptions and can
provide only reasonable, but not absolute, assurance that its objectives
will be met. Further, no evaluation of controls can provide absolute
assurance that misstatements due to error or fraud will not occur.



PART II. OTHER INFORMATION


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


We had no unregistered sales of equity securities during the period
covered by this report.



<PAGE>



ITEM 6.     EXHIBITS

   (a)   The following exhibits are filed with this Quarterly Report
or are incorporated herein by reference:

Exhibit
Number  Description

31.01	Certification of the President pursuant to Rule 13a-14(a) of the
        Securities Exchange Act of 1934.
31.02	Certification of the Treasurer pursuant to Rule 13a-14(a) of the
        Securities Exchange Act of 1934.
32.01  	Certification of the President Pursuant to 18 U.S.C. Section
        1350, as pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.02  	Certification of the Treasurer Pursuant to 18 U.S.C. Section
        1350, as pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

                               SIGNATURES

	In accordance with the requirements of the Exchange Act, the
Registrant has duly caused this Report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                 PHOTOVOLTAIC SOLAR CELLS, INC.
                                 (Registrant)


Dated: December 28, 2007         By: /s/ Lawrence F. Curtin
                                     ----------------------------
                                     Lawrence F. Curtin,
                                     President
                                     (Principal Executive Officer)


Dated: December 28, 2007         By: /s/ Harvey Judkowitz
                                     ----------------------------
                                     Harvey Judkowitz,
                                     Treasurer
                                     (Principal Financial Officer and
                                     Principal Accounting Officer)


<PAGE>