**UNITED      STATES **

**SECURITIES      AND EXCHANGE COMMISSION **

**WASHINGTON,      D.C. 20549 **

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**FORM      10-Q**

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**(Mark      One) **

| **x** | **QUARTERLY                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934** |
|-------|---------------------------------------------------------------------------------------------------------------------|

**For      the quarterly period ended March 31, 2008 **

| ** ̈** | **TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT** |
|------------|-----------------------------------------------------------------------------------------------|

**For      the transition period from **
**            **
**      to **
**            **

**Commission      File Number 333- 144596 **

**MEDICAL      DESIGN STUDIOS, INC.**

|   | Nevada                                                                        |   | 26-0482524                                          |   |
|--------|-------------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|
|   | (State                or Other Jurisdiction of Incorporation or Organization) |   | (I.R.S.                Employer Identification No.) |   |

|   | 303-956-7197                                                              |   |
|--------|---------------------------------------------------------------------------|--------|
|   | (Registrant’s                Telephone Number, Including Area Code) |   |

|   |                                                                                                            |   |
|--------|-----------------------------------------------------------------------------------------------------------------|--------|
|   | (Former                Name, Former Address and Former Fiscal Year,if                Changed Since Last Report) |   |

|   | Large                Accelerated Filer o | Accelerated                Filer o         |   |
|--------|------------------------------------------|--------------------------------------------|--------|
|   |                                     |                                       |   |
|   | Non-accelerated                Filer o   | Smaller                Reporting Company x |   |

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**MEDICAL      DESIGN STUDIOS, INC. **

|                                                                                                                                                  | Page                Number |
|-------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------|
| PART                1 - **Financial                Information**                                                                                      |                       |
|                                                                                                                                                  |                       |
| Item                1 - **Financial                Statements**                                                                                       |                       |
|                                                                                                                                                  |                       |
| Balance                Sheets as of March 31, 2008 (Unaudited) and December 31,                2007                                                   | 1                          |
|                                                                                                                                                  |                       |
| Statements                of Operations for the Three Months Ended March 31, 2008 and 2007                (Unaudited)                                 | 2                          |
|                                                                                                                                                  |                       |
| Statements                of Cash Flows for the Three Months Ended March 31, 2008 and 2007                (Unaudited)                                 | 3                          |
|                                                                                                                                                  |                       |
| Notes                to Financial Statements (Unaudited)                                                                                         | 4                          |
|                                                                                                                                                  |                       |
| Item                2 - **Management’s                Discussion and Analysis of Financial Condition and Results of                Operations** | 6                          |
|                                                                                                                                                  |                       |
| Item                3 - **Quantitative                and Qualitative Disclosures About Market Risk**                                       | 11                         |
|                                                                                                                                                  |                       |
| Item                4T - **Controls                and Procedures**                                                                              | 11                         |
|                                                                                                                                                  |                       |
| PART                II - **Other                Information**                (Items 1-6)                                                         | 12                         |
|                                                                                                                                                  |                       |

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**MEDICAL      DESIGN STUDIOS, INC. **

|                                                                                                                                               |   | March                31, 2008 |   | December                31, 2007 |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|--------|----------------------------------|--------|
|                                                                                                                                               |   | (Unaudited)                   |   |                             |   |
| ASSETS                                                                                                                                             |   |
| Current                Assets:                                                                                                                     |   |                          |   |                             |   |
| Cash                                                                                                                                               |   | $                             | 500    |                             | $      | 500 |   |
| Accounts                receivable                                                                                                                 |   |                          | 20,250 |                             |   | 37,825 |   |
| Total                current assets                                                                                                                |   |                          | 20,750 |                             |   | 38,325 |   |
|                                                                                                                                               |   |                          |   |                             |   |   |   |
| Equipment:                                                                                                                                         |   |                          |   |                             |   |   |   |
| Computer                equipment                                                                                                                  |   |                          | 29,793 |                             |   | 18,075 |   |
| Accumulated                depreciation                                                                                                            |   |                          | (8,137 | )                                |   | (6,319 | ) |
| Net                                                                                                                                                |   |                          | 21,656 |                             |   | 11,756 |   |
|                                                                                                                                               |   |                          |   |                             |   |   |   |
| TOTAL                ASSETS                                                                                                                        |   | $                             | 42,406 |                             | $      | 50,081 |   |
|                                                                                                                                               |   |                          |   |                             |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' EQUITY                                                                                                |   |
|                                                                                                                                               |   |                          |   |                             |   |   |   |
| Liabilities                                                                                                                                        |   |                          |   |                             |   |   |   |
| Accrued                expenses                                                                                                                    |   | $                             | 24,496 |                             | $      | 25,086 |   |
|                                                                                                                                               |   |                          |   |                             |   |   |   |
| Stockholders'                Equity:                                                                                                               |   |                          |   |                             |   |   |   |
| Preferred                stock: $0.001 par value; 1,000,000 shares authorized; no shares issued                or                outstanding       |   |                          | -      |                             |   | - |   |
| Common                stock: $0.001 par value; 74,000,000 shares authorized; 5,000,000                shares                issued and outstanding |   |                          | 5,000  |                             |   | 5,000 |   |
| Additional                paid-in capital                                                                                                          |   |                          | 5,000  |                             |   | 5,000 |   |
| Retained                earnings                                                                                                                   |   |                          | 7,910  |                             |   | 14,995 |   |
| Total                stockholders’ equity                                                                                                    |   |                          | 17,910 |                             |   | 24,995 |   |
| TOTAL                LIABILITIES AND STOCKHOLDERS’ EQUITY                                                                                    |   | $                             | 42,406 |                             | $      | 50,081 |   |

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**MEDICAL      DESIGN STUDIOS, INC.**

|                                                                                                  |   | 2008   |      | 2007   |   |
|-------------------------------------------------------------------------------------------------------|--------|--------|-----------|--------|--------|
|                                                                                                  |   |   |      |   |   |
| Revenue                                                                                               |   | $      | 45,215    |   | $      | 54,475 |   |
|                                                                                                  |   |   |      |   |   |   |   |
| Operating                Expenses:                                                                    |   |   |      |   |   |   |   |
| General                and administrative                                                             |   |   | 13,852    |   |   | 12,857 |   |
| Compensation                                                                                          |   |   | 38,448    |   |   | 36,294 |   |
| Total                                                                                                 |   |   | 52,300    |   |   | 49,151 |   |
|                                                                                                  |   |   |      |   |   |   |   |
| Income                (loss) before income taxes                                                      |   |   | (7,085    | )      |   | 5,324 |   |
|                                                                                                  |   |   |      |   |   |   |   |
| Provision                for income taxes                                                             |   |   | -         |   |   | 798 |   |
|                                                                                                  |   |   |      |   |   |   |   |
| Net                income (loss)                                                                      |   | $      | (7,085    | )      | $      | 4,526 |   |
|                                                                                                  |   |   |      |   |   |   |   |
| Net                income (loss) per common share - basic and diluted                                 |   | $      | (0.00     | )      | $      | 0.00 |   |
|                                                                                                  |   |   |      |   |   |   |   |
| Weighted                average number of common shares outstanding- basic and                diluted |   |   | 5,000,000 |   |   | 4,620,000 |   |

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**MEDICAL      DESIGN STUDIOS, INC.**

|                                                                                                                   |   | 2008   |    | 2007   |   |
|------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|--------|--------|
| CASH                FLOWS FROM OPERATING ACTIVITIES:                                                                   |   |   |    |   |   |
| Net                income (loss)                                                                                       |   | $      | (7,085  | )      | $      | 4,526 |   |
| Depreciation                                                                                                           |   |   | 1,818   |   |   | 841 |   |
| Adjustments                to reconcile net income (loss) to net cash provided by operating                activities: |   |   |    |   |   |   |   |
| Change                in net operating assets                                                                          |   |   | 16,985  |   |   | (5,367 | ) |
| Net                Cash Provided by Operating Activities                                                               |   |   | 11,718  |   |   | - |   |
|                                                                                                                   |   |   |    |   |   |   |   |
| CASH                FLOWS FROM FINANCING ACTIVITIES - Purchase of computer                                             |   |   | (11,718 | )      |   | - |   |
|                                                                                                                   |   |   |    |   |   |   |   |
| NET                CHANGE IN CASH                                                                                      |   |   | -       |   |   | - |   |
|                                                                                                                   |   |   |    |   |   |   |   |
| CASH                AT BEGINNING OF PERIOD                                                                             |   |   | 500     |   |   | 500 |   |
| CASH                AT END OF PERIOD                                                                                   |   | $      | 500     |   | $      | 500 |   |

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**MEDICAL      DESIGN STUDIOS, INC.**

**Notes      to Unaudited Financial Statements**

**March      31, 2008**

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**ITEM      2**

**MANAGEMENT’S      DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF      OPERATIONS**

***Safe      Harbor Statement under the Private Securities Litigation Reform Act of      1995***

*Operations      *

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*Comparison      of the three months ended March 31, 2008 and 2007*

|                                             |   | Three                Months Ended March 31, |   |
|--------------------------------------------------|--------|---------------------------------------------|--------|
|                                             |   | 2008                                        |   | 2007 |   |
|                                             |   |                                        |   |   |   |
| Revenue                                          |   | $                                           | 45,215 |   | $ | 54,475 |   |
|                                             |   |                                        |   |   |   |   |   |
| Operating                Expenses:               |   |                                        |   |   |   |   |   |
| General                and administrative        |   |                                        | 13,852 |   |   | 12,857 |   |
| Compensation                                     |   |                                        | 38,448 |   |   | 36,294 |   |
| Total                                            |   |                                        | 52,300 |   |   | 49,151 |   |
|                                             |   |                                        |   |   |   |   |   |
| Income                (loss) before income taxes |   | $                                           | (7,085 | ) | $ | 5,324 |   |

*Revenue*

*Compensation      *

*General      and administrative *

|                                   |   | Three                Months Ended March 31, |   |
|----------------------------------------|--------|---------------------------------------------|--------|
|                                   |   | 2008                                        |   | 2007 |   |
|                                   |   |                                        |   |   |   |
| Automobile                             |   | $                                           | 421    |   | $ | 454 |   |
| Computer                supplies       |   |                                        | 613    |   |   | 714 |   |
| Depreciation                           |   |                                        | 1,818  |   |   | 841 |   |
| Dues                                   |   |                                        | 96     |   |   | 230 |   |
| Employee                benefits       |   |                                        | 4,616  |   |   | 3,916 |   |
| Entertainment                          |   |                                        | 296    |   |   | 142 |   |
| Internet                expenses       |   |                                        | 130    |   |   | 426 |   |
| Office                expense          |   |                                        | 1,000  |   |   | 482 |   |
| Outside                services        |   |                                        | 2,625  |   |   | 2,629 |   |
| Rent                                   |   |                                        | 1,200  |   |   | 1,200 |   |
| Repairs                and maintenance |   |                                        | -      |   |   | 312 |   |
| Salaries                               |   |                                        | 600    |   |   | 800 |   |
| Telephone                              |   |                                        | 392    |   |   | 351 |   |
| Taxes                                  |   |                                        | 45     |   |   | - |   |
| Travel                                 |   |                                        | -      |   |   | 360 |   |
|                                   |   |                                        |   |   |   |   |   |
| Total                                  |   | $                                           | 13,852 |   | $ | 12,857 |   |

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*Other*

*Liquidity*

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*Off      Balance Sheet Arrangements*

*Recently      Issued Accounting Pronouncements*

| § | of                  management’s responsibility for establishing and maintaining adequate                  internal control over our financial reporting;        |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                   |
| § | of                  management’s assessment of the effectiveness of our internal control over                  financial reporting as of year end; and           |
|   |                                                                                                                                                                   |
| § | of                  the framework used by management to evaluate the effectiveness                  of our                  internal control over financial reporting. |

*Fair      Value Measurements*

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*      Employers’ Accounting for Defined Benefit Pension and Other Postretirement      Plans, an amendment of FASB Statements No 87, 88, 106 and      132(R)*
*.*

*      The      Fair Value Option for Financial Assets and Financial Liabilities: Including      an      amendment of FASB Statement No. 115*

*Critical      Accounting Policies*

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*Seasonality*

**ITEM      3**

**QUANTITATIVE      AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

**ITEM      4T**

**CONTROLS      AND PROCEDURES**

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**PART        II**

**OTHER          INFORMATION**

| Item                  1  | Legal                  Proceedings                                                                                                                                                                                   |
|--------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                     |                                                                                                                                                                                                                 |
|                     | None                                                                                                                                                                                                                 |
|                     |                                                                                                                                                                                                                 |
| Item                  1A | Risk                  Factors                                                                                                                                                                                        |
|                     |                                                                                                                                                                                                                 |
|                     | There                  are no material changes in the risk factors previously disclosed                  in our                  annual report on Form 10-KSB for the year ended December 31,                  2007. |
|                     |                                                                                                                                                                                                                 |
| Item                  2  | Unregistered                  Sale of Equity Securities and Use of Proceeds                                                                                                                                          |
|                     |                                                                                                                                                                                                                 |
|                     | None                                                                                                                                                                                                                 |
|                     |                                                                                                                                                                                                                 |
| Item                  3  | Defaults                  Upon Senior Securities                                                                                                                                                                     |
|                     |                                                                                                                                                                                                                 |
|                     | None                                                                                                                                                                                                                 |
|                     |                                                                                                                                                                                                                 |
| Item                  4  | Submission                  of Matters to a Vote of Shareholders                                                                                                                                                     |
|                     |                                                                                                                                                                                                                 |
|                     | None                                                                                                                                                                                                                 |
|                     |                                                                                                                                                                                                                 |
| Item                  5  | Other                  Information                                                                                                                                                                                   |
|                     |                                                                                                                                                                                                                 |
|                     | None                                                                                                                                                                                                                 |
|                     |                                                                                                                                                                                                                 |
| Item                  6  | Exhibits                                                                                                                                                                                                             |

| ExhibitNumber |   |  Description                                                                                                                                                                                                                        |
|---------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1          |   | Section                302 Certification Of Chief Executive Officer And Chief Financial                Officer                                                                                                                           |
|          |   |                                                                                                                                                                                                                                     |
| 32.1          |   | Certification                Pursuant To 18 U.S.C. Section 1350, As Adopted Pursuant To Section                906 Of                The Sarbanes-Oxley Act Of 2002 - Chief Executive Officer And Chief                Financial Officer |

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|         |                                                            |                               |
|--------------|-----------------------------------------------------------------|------------------------------------|
|         | **MEDICAL              DESIGN STUDIOS, INC.**                   |
|    |                                                       |                          |
|         | By:                                                   | /s/ Justin              Craig |
|         | Justin              Craig                                       |
|         | President              and              Chief Financial Officer |
|         | (principal executive officer,                                   |
|         | principal financial and accounting officer)                     |
|         |                                                            |
|         |                                                            |
|         | Dated: May 14,              2008                                |

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