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: August 31, 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  ___  No  X


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
October  11,  2007:  4,050,000  shares

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


<PAGE>
                 PHOTOVOLTAIC  SOLAR  CELLS,  INC.
                 PERIOD  ENDED  AUGUST  31,  2007

                              INDEX

PART  I.  FINANCIAL  INFORMATION                                         Page

     ITEM  1.     FINANCIAL  STATEMENTS

      Condensed  Balance  Sheet  as  of  August  31,  2007
        (Unaudited)                                                       3

     Condensed  Statement  of  Operations  for  the  three  months
       ended  August  31,  2007  and  for  the  period  from
       March  28,  2007  (inception)  through  August  31,  2007
       (Unaudited)                                                        4

      Condensed  Statement  of  Changes  in  Stockholders'  Equity
       for  the  period  from  March  28,  2007  (inception)  through
       August  31,  2007  (Unaudited)                                     5

     Condensed  Statement  of  Cash  Flows  for the three months ended
       August  31,  2007  and  for  the  period  from  March  28,
       2007  (inception)  through  August  31,  2007  (Unaudited)         6

     Notes  to  Condensed  Financial  Statements  as  of  August
       31,  2007  (Unaudited)                                             7

     ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  PLAN  OF  OPERATION     10

     ITEM  3.     CONTROLS  AND  PROCEDURES                              13

PART  II.   OTHER  INFORMATION

     ITEM  2.     UNREGISTERED  SALES  OF  EQUITY  SECURITIES
         AND  USE  OF  PROCEEDS                                          13

     ITEM  6.     EXHIBITS                                               14

     SIGNATURES                                                          15

                                       2

<PAGE>
PART I. FINANCIAL INFORMATION

ITEM  1.   FINANCIAL  STATEMENTS

                         PHOTOVOLTAIC SOLAR CELLS, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                       CONDENSED BALANCE SHEET (UNAUDITED)
                                 AUGUST 31, 2007



                      ASSETS
                      ------

CURRENT ASSETS
  Cash                                                         $      143
                                                               ----------

          TOTAL CURRENT ASSETS                                        143

  Intangible Assets  - Patent                                      55,970
                                                               ----------


          TOTAL ASSETS                                         $   56,113
                                                               ==========


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

CURRENT LIABILITIES
  Accrued professional fees                                   $     2,500
                                                              -----------

          TOTAL CURRENT LIABILITIES                                 2,500

STOCKHOLDERS' EQUITY
  Common Stock, $0.0001 Par Value
    50,000,000 shares Authorized.
    4,050,000 shares Issued and Outstanding                           405
  Additional paid in capital                                       74,265
  Deficit accumulated during the
    development stage                                             (21,057)
                                                               ----------

          TOTAL STOCKHOLDERS' EQUITY                               53,613
                                                               ----------

          TOTAL LIABILITIES AND
            STOCKHOLDERS' EQUITY                               $   56,113
                                                               ==========










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

                                       3

<PAGE>

                         PHOTOVOLTAIC SOLAR CELLS, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                  CONDENSED STATEMENT OF OPERATIONS (UNAUDITED)





                                                             Cumulative from
                                        Three Months          March 28, 2007
                                           Ended           (inception) through
                                       August 31, 2007       August 31, 2007
                                       ---------------       ---------------


REVENUES                             $             -        $              -
                                     ---------------        ----------------

EXPENSES
  Professional Fees                            2,500                  21,000
  Miscellaneous expenses                          57                      57
                                     ---------------        ----------------

     Total expenses                            2,557                  21,057
                                     _______________        ________________

NET LOSS                            $         (2,557)       $        (21,057)
                                    ================       ==================



Net loss per share                  $           0.00        $           0.00
                                    ================       =================


Weighted average number of shares
  outstanding - basic and diluted   $      4,050,000        $      4,050,000
                                    ================        ================








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

                                       4

<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 AUGUST 31, 2007





                                                       Deficit
                                                      Accumulated
                                         Additional    During           Total
                         Common Stock      Paid-In    Development   Stockholders
                       Shares     Amount   Capital       Stage          Equity
                       -------------------------------------------------------


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,
2007, (Unaudited)      4,050,000  $   405  $ 74,265  $ (21,057)   $     53,613
                       =======================================================















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

                                       5

<PAGE>
                         PHOTOVOLTAIC SOLAR CELLS, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                  CONDENSED STATEMENT OF CASH FLOWS (UNAUDITED)

                                                             Cumulative from
                                        Three Months          March 28, 2007
                                           Ended           (inception) through
                                       August 31, 2007        August 31, 2007
                                       ---------------        ---------------

CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss                                   $   (2,557)             $  (21,057)
Adjustments to reconcile net loss to
   net cash used in operating activities:
   Stock issued for professional fees               -                   8,500
Changes in operating assets and liabilities:
   (Decrease)increase in accrued professional
     fees                                      (2,500)                  2,500
                                            -----------            -----------

Net cash used in operating activities          (5,057)                (10,057)

CASH FLOWS FROM FINANCING ACTIVITIES:

Sale of common stock                               -                   10,200
                                            ---------             -----------

Net cash provided by financing activities          -                   10,200
                                            ---------             -----------

Net change in cash                             (5,057)                    143

Cash, beginning of period                       5,200                       -
                                            ---------             -----------

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


NON CASH INVESTING ACTIVITIES:

    Common stock issued for patent         $        -            $    55,970
                                           ==========            ===========











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

                                       6

<PAGE>
                         PHOTOVOLTAIC SOLAR CELLS, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                     NOTES TO CONDENSED FINANCIAL STATEMENTS
                           AUGUST 31, 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  to  be  used  as  an  alternative  method  of  producing  electricity.


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

To date the Company has not had operations other than the exchange of 4,050,000
shares of common stock for a patent, professional services and cash. (See Note
3).


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

The condensed financial statements for the three months ended August 31, 2007
and for the period from March 28, 2007 (inception) through August 31, 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 year 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.

The Company intends to raise capital through an initial public offering. In the
event  that this raising proves to be insufficient, the Company will seek
additional funding, through either equity or debt financing.

                                       7

<PAGE>

                         PHOTOVOLTAIC SOLAR CELLS, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                     NOTES TO CONDENSED FINANCIAL STATEMENTS
                           AUGUST 31, 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 2. The patent has a 17-year life, which expires in 2019,
and will be amortized over the expiration term when the Company commences
operations which generate revenues.


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  - 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 expires 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.

                                       8

<PAGE>

                         PHOTOVOLTAIC SOLAR CELLS, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                     NOTES TO CONDENSED FINANCIAL STATEMENTS
                           AUGUST 31, 2007 (UNAUDITED)



NOTE  3  -  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
August 31, 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. There were no common shares issued
during the three months from June 1, 2007 through August 31, 2007.


NOTE  4  -  RELATED  PARTY  TRANSACTIONS

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











                                       9

<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" particularly
our Registration Statement on Form SB-2 (SEC File No. 333-144377).

                                       10

<PAGE>

     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.

     In  this  Quarterly  Report on Form 10-QSB, "Company," "the Company," "us,"
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.  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  manufacturing  process
     *     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,  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:

     *     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;
     *     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;
     *     Successfully  test  our  completed  equipment;
     *     Procure  an  initial stock of raw materials, commence commercial
           production  of  our  solar  cells,  and  build up an inventory of
           finished solar cells;  and
     *     Engage  in  marketing  effort,  primarily  focused on selling on
           Internet  by  means  of  Web  listings.

                                       11

<PAGE>

     Initially,  our  two  officers  and  directors  will personally operate our
manufacturing  equipment  and  be  responsible  for  order  fulfillment  after
commercial  production of our solar cells commences.  Once sales reach a certain
level,  we  will  hire  and  train an employee 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
materialsOnce  sales  reach  a  certain  higher  level,  we will consider adding
another  main  production  tool.  We  expect  that the initial employee hired to
oversee  the  operation of our initial manufacturing equipment will also be able
to  operate  at  least one and possibly more than one additional main production
tools.    If  sales  continue  to  increase,  we will consider adding additional
employees  and  additional  main production tools as well as additional required
equipment.

     We do not anticipate performing any research and development in the next 12
months,  other  than  that  the  testing  of our equipment after construction is
completed.  We  expect  no  purchases  or  sales  of  any  plant  or significant
equipment,  other  than  our  proposed  custom-made  manufacturing equipment and
initial  supplies  expected  to  cost  about $146,000.  We do not anticipate any
significant  increase  in  our  number  of  employees.

                         LIQUIDITY AND CAPITAL RESOURCES

      We  do  not  now have funds sufficient for pursuing our plan of operation,
but  we  are  in  the  process of trying to procure funds sufficient to fund our
operations until we are able to finance our operations through cash flow.  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.

                                       12

<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.

                                 USE OF PROCEEDS
                                 ---------------

     On  July  23,  2007,  the  U.S  Securities and Exchange Commission declared
effective  our  Registration  Statement  on  Form  SB-2  (Commission  File  No.
333-144377).  This  Registration  Statement  registered  the  offering,  on  a
self-underwritten/best  efforts/no  minimum  basis,  of  a  maximum of 4,000,000
shares  of  our  common  stock at a price of $0.20 per share.  We have commenced
this  offering  on  a preliminary basis.  As of the date of this Report, we have
sold  only 10,000 shares to a single investor for an aggregate purchase price of
$2,000,  resulting  in net proceeds to us in the preceding amount.  We made this
sale at the request of the related investor because such investor has a business
relationship  with us.  We are involved in continuing discussions with brokerage
firms  to  assist  us  with  the  offering.

                                       13

<PAGE>
The  following  is  the  approximate  actual  expenses  that we have incurred in
connection with the offering of the securities registered under the Registration
Statement.  All  of  these expenses were paid to persons other than directors or
officers of ours or persons owning 10% or more of any class of equity securities
of  ours.

          Item                                                            Amount
          ----                                                            ------

    SEC Registration Fee                                              $       24

    Legal Fees and Expense                                                 5,000

    Accounting Fees and Expenses                                           5,000

    Transfer Agent and Miscellaneous expenses                              1,000
                                                                      ----------

    Total                                                                $11,024
                                                                      ----------

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.

                                       14
<PAGE>

                                   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:  October  12,  2007         By:  /s/  Lawrence  F.  Curtin
                                        -------------------------
                                   Lawrence  F.  Curtin,
                                   President
                                   (Principal  Executive
                                   Officer)


Dated:  October  12,  2007         By:  /s/  Harvey  Judkowitz
                                        ----------------------
                                   Harvey  Judkowitz,
                                   Treasurer
                                   (Principal  Financial  Officer  and
                                   Principal  Accounting  Officer)

                                       15

<PAGE>
EXHIBIT  31.01
                                 CERTIFICATIONS

I,  Lawrence  F.  Curtin,  certify  that:

     1.     I have reviewed this quarterly report on Form 10-QSB of Photovoltaic
Solar  Cells,  Inc.;

2.     Based  on my knowledge, this report does not contain any untrue statement
of  a  material  fact  or  omit  to  state a material fact necessary to make the
statements  made, in light of the circumstances under which such statements were
made,  not  misleading  with  respect  to  the  period  covered  by this report;

3.     Based  on  my  knowledge,  the  financial  statements and other financial
information included in this report fairly presents in all material respects the
financial  condition, results of operations and cash flows of the small business
issuer  as  of,  and  for,  the  periods  presented  in  this  report;

4.     The  small  business  issuer's  other  certifying  officer(s)  and  I are
responsible  for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) [LANGUAGE OMITTED PER
RELEASE  NO.  34-52492]  for  the  small  business  issuer  and  have:

(a)  Designed such disclosure controls and procedures, or caused such disclosure
controls  and  procedures  to  be designed under our supervision, to ensure that
material  information relating to the small business issuer, is made known to us
by others within the entity, particularly during the period in which this report
is  being  prepared;

(b)[LANGUAGE  OMITTED  PER  RELEASE  NO.  34-52492];

(c)  Evaluated  the  effectiveness  of  the  small  business issuer's disclosure
controls  and  procedures and presented in this report our conclusions about the
effectiveness  of  the  disclosure controls and procedures, as of the end of the
period  covered  by  this  report  based  on  such  evaluation;  and

(d)  Disclosed in this report any change in the small business issuer's internal
controls  over  financial  reporting  that  occurred  during  the small business
issuer's  most  recent fiscal quarter (the small business issuer's fourth fiscal
quarter  in  the  case  of an annual report) that has materially affected, or is
reasonably  likely  to  materially  affect, the small business issuer's internal
controls  over  financial  reporting;  and

     5.     The  small  business issuer's other certifying officer(s) and I have
disclosed,  based  on  our  most  recent  evaluation  of  internal controls over
financial  reporting,  to  the  small  business  issuer's auditors and the audit
committee  of  the  small  business  issuer's  Board  of  Directors  (or persons
performing  the  equivalent  functions):

(a)  All  significant  deficiencies  and  material  weaknesses  in the design or
operation  of  internal  controls  over financial reporting which are reasonably
likely  to  adversely  affect  the  small  business  issuer's ability to record,
process,  summarize  and  report  financial  information;  and

(b)  Any  fraud,  whether  or  not  material,  that involves management or other
employees  who  have  a significant role in the small business issuer's internal
controls  over  financial  reporting.

Date:  October 12,  2007
                                        /s/  Lawrence  F.  Curtin
                                        -------------------------
                                        Lawrence  F.  Curtin,
                                        President

<PAGE>
EXHIBIT  31.02
                                 CERTIFICATIONS

I,  Harvey  Judkowitz,  certify  that:

     1.     I have reviewed this quarterly report on Form 10-QSB of Photovoltaic
Solar  Cells,  Inc.;

2.     Based  on my knowledge, this report does not contain any untrue statement
of  a  material  fact  or  omit  to  state a material fact necessary to make the
statements  made, in light of the circumstances under which such statements were
made,  not  misleading  with  respect  to  the  period  covered  by this report;

3.     Based  on  my  knowledge,  the  financial statements, and other financial
information included in this report, fairly present in all material respects the
financial  condition, results of operations and cash flows of the small business
issuer  as  of,  and  for,  the  periods  presented  in  this  report;

5.     The  small  business  issuer's  other  certifying  officer(s)  and  I are
responsible  for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) [LANGUAGE OMITTED PER
RELEASE  NO.  34-52492]  for  the  small  business  issuer  and  have:

(a)  Designed such disclosure controls and procedures, or caused such disclosure
controls  and  procedures  to  be designed under our supervision, to ensure that
material  information relating to the small business issuer, is made known to us
by others within the entity, particularly during the period in which this report
is  being  prepared;

(b)[LANGUAGE  OMITTED  PER  RELEASE  NO.  34-52492];

(c)  Evaluated  the  effectiveness  of  the  small  business issuer's disclosure
controls  and  procedures and presented in this report our conclusions about the
effectiveness  of  the  disclosure controls and procedures, as of the end of the
period  covered  by  this  report  based  on  such  evaluation;  and

(d)  Disclosed in this report any change in the small business issuer's internal
controls  over  financial  reporting  that  occurred  during  the small business
issuer's  most  recent fiscal quarter (the small business issuer's fourth fiscal
quarter  in  the  case  of an annual report) that has materially affected, or is
reasonably  likely  to  materially  affect, the small business issuer's internal
controls  over  financial  reporting;  and

     5.     The  small  business issuer's other certifying officer(s) and I have
disclosed,  based  on  our  most  recent  evaluation  of  internal controls over
financial  reporting,  to  the  small  business  issuer's auditors and the audit
committee  of  the  small  business  issuer's  Board  of  Directors  (or persons
performing  the  equivalent  functions):

(a)  All  significant  deficiencies  and  material  weaknesses  in the design or
operation  of  internal  controls  over financial reporting which are reasonably
likely  to  adversely  affect  the  small  business  issuer's ability to record,
process,  summarize  and  report  financial  information;  and

(b)  Any  fraud,  whether  or  not  material,  that involves management or other
employees  who  have  a significant role in the small business issuer's internal
controls  over  financial  reporting.

Date  October  12,  2007

                                                  /s/  Harvey  Judkowitz
                                                  ----------------------
                                                  Harvey  Judkowitz,
                                                  Treasurer

<PAGE>
EXHIBIT  32.01

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In  connection  with the Quarterly Report of Photovoltaic Solar Cells, Inc.
(the  "Company")  on  Form 10-QSB for the quarter ended August 31, 2007 as filed
with  the  Securities  and  Exchange  Commission  on  or  about  the date hereof
("Report"), the undersigned, in the capacities and on the dates indicated below,
hereby  certifies  pursuant  to  18  U.S.C. Section 1350, as adopted pursuant to
Section  906  of  the  Sarbanes-Oxley  Act  of  2002,  that  to  his  knowledge:

1.     The Report fully complies with the requirements of Section 13(a) or 15(d)
of  the  Securities  Exchange  Act  of  1934;  and

     2.     The  information  contained  in  the  Report fairly presents, in all
material  respects,  the  financial  condition  and results of operations of the
Company.

Dated:  October  12,  2007                    /s/  Lawrence  F.  Curtin
                                              -------------------------
                                              Lawrence  F.  Curtin,
                                              President



<PAGE>
EXHIBIT  32.02

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In  connection  with the Quarterly Report of Photovoltaic Solar Cells, Inc.
(the  "Company")  on  Form 10-QSB for the quarter ended August 31, 2007 as filed
with  the  Securities  and  Exchange  Commission  on  or  about  the date hereof
("Report"), the undersigned, in the capacities and on the dates indicated below,
hereby  certifies  pursuant  to  18  U.S.C. Section 1350, as adopted pursuant to
Section  906  of  the  Sarbanes-Oxley  Act  of  2002,  that  to  his  knowledge:

1.     The Report fully complies with the requirements of Section 13(a) or 15(d)
of  the  Securities  Exchange  Act  of  1934;  and

     2.     The  information  contained  in  the  Report fairly presents, in all
material  respects,  the  financial  condition  and results of operations of the
Company.

Dated:  October  12,  2007                    /s/  Harvey  Judkowitz
                                              ----------------------
                                              Harvey  Judkowitz,
                                              Treasurer