----

----

| x      | QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934     |
|--------|------------------------------------------------------------------------------------------|
|   | FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2011                                            |
|   |                                                                                     |
| OR     |                                                                                     |
|   |                                                                                     |
| o      | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |

----

|                                                                       |   | Index  |   |
|----------------------------------------------------------------------------|--------|--------|--------|
|  Consolidated Balance Sheets                                     |   |   | F-1    |   |
|                                                                       |   |   |   |   |
|  Consolidated Statements of Expenses                                  |   |   | F-2    |   |
|                                                                       |   |   |   |   |
|  Consolidated Statements of Cash Flows                           |   |   | F-3    |   |
|                                                                       |   |   |   |   |
|  Consolidated Statement of Stockholders’ Equity (Deficit)  |   |   | F-4    |   |
|                                                                       |   |   |   |   |
|  Notes to the Consolidated Financial Statements                  |   |   | F-5    |   |

----

|                                                                                                                                                                             |   | March 31, |       |   | December 31, |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------|------------|--------|--------------|--------|
|                                                                                                                                                                             |   | 2011      |       |   | 2010         |   |
|                                                                                                                                                                             |   |      |       |   | (Restated)   |   |
| ASSETS                                                                                                                                                                           |   |      |       |   |         |   |
|                                                                                                                                                                             |   |      |       |   |         |   |
| Current Assets                                                                                                                                                                   |   |      |       |   |         |   |
|                                                                                                                                                                             |   |      |       |   |         |   |
|     Cash and cash equivalents                                                                                                                                |   | $         | 6,791      |   |         | $      | 391 |   |
|     Prepaid expenses                                                                                                                                         |   |      | 4,500      |   |         |   | 6,500 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Total Current Assets                                                                                                                                                             |   |      | 11,291     |   |         |   | 6,891 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Property and equipment, net of accumulated depreciation of $12,500                                                                                                               |   |      | 7,500      |   |         |   | 10,000 |   |
| Deferred financing costs                                                                                                                                                         |   |      | 4,668      |   |         |   | – |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Total Assets                                                                                                                                                                     |   | $         | 23,459     |   |         | $      | 16,891 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                                                                                      |   |      |       |   |         |   |   |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Current Liabilities                                                                                                                                                              |   |      |       |   |         |   |   |   |
|     Accounts payable                                                                                                                                         |   | $         | 62,697     |   |         | $      | 77,958 |   |
|     Accrued liabilities                                                                                                                                      |   |      | 15,743     |   |         |   | 10,112 |   |
|     Convertible note payable, net of unamortized discount of $nil                                                                                            |   |      | 82,500     |   |         |   | 1,573 |   |
|     Derivative liability                                                                                                                                     |   |      | –    |   |         |   | 6,095 |   |
|     Due to related parties                                                                                                                                   |   |      | 59,402     |   |         |   | 59,402 |   |
|     Loans payable                                                                                                                                            |   |      | 91,269     |   |         |   | 91,113 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Total Liabilities                                                                                                                                                                |   |      | 311,611    |   |         |   | 246,253 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Commitments and Contingency (Notes 1, 9 and 10)                                                                                                                                  |   |      |       |   |         |   |   |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Subsequent Events (Note 11)                                                                                                                                                      |   |      |       |   |         |   |   |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Stockholders’ Deficit                                                                                                                                                      |   |      |       |   |         |   |   |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Preferred Stock, 100,000,000 shares authorized, $0.00001 par value,No shares issued and outstanding as of March 31, 2011 and December 31, 2010                                   |   |      | –    |   |         |   | – |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Common Stock, 500,000,000 shares authorized, $0.00001 par value,164,378,228 and 161,006,087 shares issued and outstanding as ofMarch 31, 2011and December 31, 2010, respectively |   |      | 1,644      |   |         |   | 1,610 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Additional Paid-in Capital                                                                                                                                                       |   |      | 2,203,947  |   |         |   | 2,136,705 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Deficit Accumulated During the Development Stage                                                                                                                                 |   |      | (2,493,890 | )      |         |   | (2,367,677 | ) |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Total Stockholders’ Deficit                                                                                                                                                |   |      | (288,299   | )      |         |   | (229,362 | ) |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Non-controlling Interest                                                                                                                                                         |   |      | 147        |   |         |   | – |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Total Deficit                                                                                                                                                                    |   |      | (288,152   | )      |         |   | (229,362 | ) |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |
| Total Liabilities and Stockholders’ Deficit                                                                                                                                |   | $         | 23,459     |   |         | $      | 16,891 |   |
|                                                                                                                                                                             |   |      |       |   |         |   |   |   |

----

|                                                               |   |                                       |        |   |              |   |       |        |   |
|--------------------------------------------------------------------|--------|--------------------------------------------|-------------|--------|-------------------|--------|------------|-------------|--------|
|                                                               |   |                                       |        |   |              |   |       | Period from |   |
|                                                               |   |   For the three months endedMarch 31, |        |   | February 27, 2007 |   |
|                                                               |   | (Inception)                                |        |
|                                                               |   | To March 31,                          |        |
|                                                               |   | 2011                                       |        |   | 2010              |   |       | 2011        |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |
| Expenses                                                           |   |                                       |        |   |              |   |       |        |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |
| General and administrative                                         |   | $                                          | 67,017      |   |              | $      | 35,612     |        |   | $ | 941,776 |   |
| Depreciation and amortization expense                              |   |                                       | 2,500       |   |              |   | 115,282    |        |   |   | 497,418 |   |
| Management fees                                                    |   |                                       | 44,809      |   |              |   | 15,000     |        |   |   | 956,517 |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Total Operating Expenses                                           |   |                                       | (114,326    | )      |              |   | (165,894   | )           |   |   | (2,395,711 | ) |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Other Income (Expense)                                             |   |                                       |        |   |              |   |       |        |   |   |   |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Interest expense                                                   |   |                                       | (12,369     | )      |              |   | –    |        |   |   | (12,710 | ) |
| Loss on derivative                                                 |   |                                       | (929        | )      |              |   | –    |        |   |   | 1,820 |   |
| Foreign currency exchange gain (loss)                              |   |                                       | (42         | )      |              |   | (237       | )           |   |   | (1,432 | ) |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Total Other Expense                                                |   |                                       | (13,340     | )      |              |   | (237       | )           |   |   | (12,322 | ) |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Loss Before Discontinued Operations                                |   |                                       | (127,666    | )      |              |   | (166,131   | )           |   |   | (2,408,033 | ) |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Loss from Discontinued operations                                  |   |                                       | –     |   |              |   | –    |        |   |   | (87,310 | ) |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Net Loss                                                           |   | $                                          | (127,666    | )      |              | $      | (166,131   | )           |   | $ | (2,495,343 | ) |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Net loss attributable to non-controlling interest                  |   |                                       | 1,453       |   |              |   | –    |        |   |   | 1,453 |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Net Loss Attributable to the Company                               |   | $                                          | (126,213    | )      |              | $      | (166,131   | )           |   | $ | (2,493,890 | ) |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Net Loss Per Common Share – Basic and Diluted:               |   |                                       |        |   |              |   |       |        |   |   |   |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
|     Discontinued Operations                    |   |                                       | N/A         |   |              |   | N/A        |        |   |   |   |   |
|     Continued Operations                       |   | $                                          | (0.00       | )      |              | $      | (0.00      | )           |   |   |   |   |
|     Net Loss                                   |   | $                                          | (0.00       | )      |              | $      | (0.00      | )           |   |   |   |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |
| Weighted Average Common Shares Outstanding–Basic and Diluted |   |                                       | 163,279,000 |   |              |   | 99,222,000 |        |   |   |   |   |
|                                                               |   |                                       |        |   |              |   |       |        |   |   |   |   |

----

|                                                                   |   |                                |     |   |              |   |     |        |   |
|------------------------------------------------------------------------|--------|-------------------------------------|----------|--------|-------------------|--------|----------|-------------|--------|
|                                                                   |   |                                |     |   |              |   |     | Period from |   |
|                                                                   |   | For the three months endedMarch 31, |     |   | February 27, 2007 |   |
|                                                                   |   | (Date of Inception)                 |     |
|                                                                   |   | To March 31,                        |     |
|                                                                   |   | 2011                                |     |   | 2010              |   |     | 2011        |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |
| Operating Activities                                                   |   |                                |     |   |              |   |     |        |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |
| Net loss for the period                                                |   | $                                   | (127,666 | )      |              | $      | (166,131 | )           |   | $ | (2,495,343 | ) |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Donated services and expenses                                          |   |                                | –  |   |              |   | –  |        |   |   | 10,500 |   |
| Depreciation and amortization                                          |   |                                | 2,500    |   |              |   | 115,282  |        |   |   | 497,418 |   |
| Stock-based compensation                                               |   |                                | 50,159   |   |              |   | –  |        |   |   | 1,532,055 |   |
| Accretion of discount on convertible debt                              |   |                                | 8,521    |   |              |   | –  |        |   |   | 8,862 |   |
| Loss (Gain) on derivative                                              |   |                                | 929      |   |              |   | –  |        |   |   | (1,820 | ) |
| Amortization of debt financing costs                                   |   |                                | 832      |   |              |   | –  |        |   |   | 832 |   |
| Changes in operating assets and liabilities:                           |   |                                |     |   |              |   |     |        |   |   |   |   |
| Prepaid expenses                                                       |   |                                | 2,000    |   |              |   | (65,147  | )           |   |   | (4,500 | ) |
| Accounts payable                                                       |   |                                | (15,262  | )      |              |   | (12,033  | )           |   |   | 38,049 |   |
| Accrued liabilities                                                    |   |                                | 5,787    |   |              |   | 3,001    |        |   |   | 15,743 |   |
| Net Cash Used in Operating Activities                                  |   |                                | (72,200  | )      |              |   | (125,028 | )           |   |   | (398,204 | ) |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Financing Activities                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Proceeds from sale of common stock for cash                            |   |                                | –  |   |              |   | 100,000  |        |   |   | 141,000 |   |
| Proceeds from loans payable                                            |   |                                | –  |   |              |   | 10,247   |        |   |   | 91,189 |   |
| Proceeds from convertible note payable                                 |   |                                | 77,000   |   |              |   | –  |        |   |   | 87,000 |   |
| Due to related party                                                   |   |                                | -        |   |              |   | 15,491   |        |   |   | 84,206 |   |
| Contributions from non-controlling interest                            |   |                                | 1,600    |   |              |   | –  |        |   |   | 1,600 |   |
| Net Cash Provided by Financing Activities                              |   |                                | 78,600   |   |              |   | 125,738  |        |   |   | 404,995 |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Increase in Cash and Cash Equivalent                                   |   |                                | 6,400    |   |              |   | 710      |        |   |   | 6,791 |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Cash – Beginning of Period                                       |   |                                | 391      |   |              |   | 475      |        |   |   | – |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Cash – End of Period                                             |   | $                                   | 6,791    |   |              | $      | 1,185    |        |   | $ | 6,791 |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Supplemental Disclosures                                               |   |                                |     |   |              |   |     |        |   |   |   |   |
|    Interest paid                                        |   |                                | –  |   |              |   | –  |        |   |   | – |   |
|    Income taxes paid                                    |   |                                | –  |   |              |   | –  |        |   |   | – |   |
|                                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Non-Cash Disclosures                                                   |   |                                |     |   |              |   |     |        |   |   |   |   |
| Debt discount                                                          |   | $                                   | –  |   |              | $      | –  |        |   | $ | 8,844 |   |
| Cancellation of shares                                                 |   |                                | –  |   |              |   | –  |        |   |   | 573 |   |
| Conversion of derivative liability                                     |   |                                | 7,024    |   |              |   |     | -           |   |   | 7,024 |   |
| Reclass of related party debt to/from accounts payable                 |   |                                | –  |   |              |   | 23,445   |        |   |   | 48,249 |   |
| Debt financing costs                                                   |   |                                | (5,500)  |   |              |   | –  |        |   |   | (5,500) |   |
| Shares issued for acquisition of assets                                |   |                                | –  |   |              |   | 471,128  |        |   |   | 504,918 |   |
| Shares issued upon conversion of convertible debt and accrued interest |   | $                                   | 10,094   |   |              | $      | –  |        |   | $ | 10,094 |   |

----

|                                                                                    |   |         |        |   |       |   |    |    |   |   | Deficit     |   |   |        |       |   |   |   |
|-----------------------------------------------------------------------------------------|--------|--------------|-------------|--------|------------|--------|---------|---------|--------|--------|-------------|--------|--------|-------------|------------|--------|--------|--------|
|                                                                                    |   |         |        |   |       |   |    |    |   |   | Accumulated |   |   |        |       |   |   |   |
|                                                                                    |   | Common Stock |        |   | Additional |   |    | During  |   |   | Non-        |   |   |        |       |
|                                                                                    |   |         |        |   | Par        |   |    | Paid-in |   |   | Development |   |   | controlling |       |   |   |   |
|                                                                                    |   | Shares       |        |   | Value      |   |    | Capital |   |   | Stage       |   |   | Interest    |       |   | Total  |   |
| Balance – February 27, 2007 (Inception)                                           |   |         | –     |   |       | $      | – |    |   | $      | –     |   |   | $           | –    |   |   | $      | – |   |   | $ | – |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for cash at $0.00001 per share to the President of the Company |   |         | 57,500,000  |   |       |   | 575     |    |   |   | 4,425       |   |   |        | –    |   |   |   | – |   |   |   | 5,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for cash at $0.0001 per share                                  |   |         | 41,400,000  |   |       |   | 414     |    |   |   | 35,586      |   |   |        | –    |   |   |   | – |   |   |   | 36,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Donated services                                                                        |   |         | –     |   |       |   | – |    |   |   | 5,000       |   |   |        | –    |   |   |   | – |   |   |   | 5,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Net loss for the period                                                                 |   |         | –     |   |       |   | – |    |   |   | –     |   |   |        | (37,543    | )      |   |   | – |   |   |   | (37,543 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Balance – December 31, 2007                                                       |   |         | 98,900,000  |   |       |   | 989     |    |   |   | 45,011      |   |   |        | (37,543    | )      |   |   | – |   |   |   | 8,457 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Donated services                                                                        |   |         | –     |   |       |   | – |    |   |   | 5,500       |   |   |        | –    |   |   |   | – |   |   |   | 5,500 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                   |   |         | –     |   |       |   | – |    |   |   | –     |   |   |        | (55,742    | )      |   |   | – |   |   |   | (55,742 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Balance – December 31, 2008                                                       |   |         | 98,900,000  |   |       | $      | 989     |    |   | $      | 50,511      |   |   | $           | (93,285    | )      |   | $      | – |   |   | $ | (41,785 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Cancellation of common stock – President of the Company                           |   |         | (57,500,000 | )      |       |   | (575    | )       |   |   | (14,425     | )      |   |        | –    |   |   |   | – |   |   |   | (15,000 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for cash - President of the Company                            |   |         | 57,500,000  |   |       |   | 575     |    |   |   | 14,425      |   |   |        | –    |   |   |   | – |   |   |   | 15,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                   |   |         | –     |   |       |   | – |    |   |   | –     |   |   |        | (85,121    | )      |   |   | – |   |   |   | (85,121 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Balance – December 31, 2009                                                       |   |         | 98,900,000  |   |       | $      | 989     |    |   | $      | 50,511      |   |   | $           | (178,406   | )      |   | $      | – |   |   | $ | (126,906 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Cancellation of common stock                                                            |   |         | (57,300,000 | )      |       |   | (573    | )       |   |   | 573         |   |   |        | –    |   |   |   | – |   |   |   | – |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for acquisition of assets                                      |   |         | 58,695,000  |   |       |   | 587     |    |   |   | 504,331     |   |   |        | –    |   |   |   | – |   |   |   | 504,918 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for cash at $0.20 per share                                    |   |         | 500,000     |   |       |   | 5       |    |   |   | 99,995      |   |   |        | –    |   |   |   | – |   |   |   | 100,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for consulting services                                        |   |         | 16,635,000  |   |       |   | 166     |    |   |   | 514,921     |   |   |        | –    |   |   |   | – |   |   |   | 515,087 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for management services                                        |   |         | 38,000,000  |   |       |   | 380     |    |   |   | 835,620     |   |   |        | –    |   |   |   | – |   |   |   | 836,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for director fees                                              |   |         | 500,000     |   |       |   | 5       |    |   |   | 10,995      |   |   |        | –    |   |   |   | – |   |   |   | 11,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for business promotion services                                |   |         | 3,826,087   |   |       |   | 38      |    |   |   | 87,962      |   |   |        | –    |   |   |   | – |   |   |   | 88,000 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for advisory services                                          |   |         | 1,250,000   |   |       |   | 13      |    |   |   | 28,737      |   |   |        | –    |   |   |   | – |   |   |   | 28,750 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Stock based compensation                                                                |   |         | –     |   |       |   | -       |    |   |   | 3,012       |   |   |        | -          |   |   |   | - |   |   |   | 3,012 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of stock options                                                               |   |         | –     |   |       |   | – |    |   |   | 48          |   |   |        | –    |   |   |   | – |   |   |   | 48 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                   |   |         | –     |   |       |   | – |    |   |   | –     |   |   |        | (2,189,271 | )      |   |   | – |   |   |   | (2,189,271 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Balance – December 31, 2010 (Restated)                                            |   |         | 161,006,087 |   |       | $      | 1,610   |    |   | $      | 2,136,705   |   |   | $           | (2,367,677 | )      |   | $      | – |   |   | $ | (229,362 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for consulting services                                        |   |         | 2,275,000   |   |       |   | 23      |    |   |   | 32,102      |   |   |        | –    |   |   |   | – |   |   |   | 32,125 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Issuance of common stock upon conversion of convertible debt                            |   |         | 1,097,141   |   |       |   | 11      |    |   |   | 10,082      |   |   |        | –    |   |   |   | – |   |   |   | 10,093 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Conversion feature on convertible debt                                                  |   |         | –     |   |       |   | – |    |   |   | 7,024       |   |   |        | –    |   |   |   | – |   |   |   | 7,024 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Stock based compensation                                                                |   |         | –     |   |       |   | – |    |   |   | 18,034      |   |   |        | –    |   |   |   | – |   |   |   | 18,034 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Net loss for the period                                                                 |   |         | –     |   |       |   | – |    |   |   | –     |   |   |        | (126,213   | )      |   |   | (1,453 | ) |   |   | (127,666 | ) |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Contribution from non-controlling interest                                              |   |         | –     |   |       |   | – |    |   |   | –     |   |   |        | –    |   |   |   | 1,600 |   |   |   | 1,600 |   |
|                                                                                    |   |         |        |   |       |   |    |    |   |   |        |   |   |        |       |   |   |   |   |   |   |   |   |   |
| Balance – March 31, 2011                                                          |   |         | 164,378,228 |   |       | $      | 1,644   |    |   | $      | 2,203,947   |   |   | $           | (2,493,890 | )      |   | $      | 147 |   |   | $ | (288,152 | ) |

----

|                                                                                                                                                                                  |   | December 31, 2010 |       |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|------------|
|                                                                                                                                                                                  |   | As Reported       |       |   | Adjustment |   |   | As Restated |   |
| Consolidated Balance Sheet                                                                                                                                                            |   |              |       |   |   |   |   |   |   |
| Liabilities                                                                                                                                                                           |   |              |       |   |   |   |   |   |   |
| Accounts payable                                                                                                                                                                      |   | $                 | 133,758    |   |   | $ | (55,800 | ) |   | $ | 77,958 |   |
|                                                                                                                                                                                  |   |              |       |   |   |   |   |   |   |   |   |   |
| Shareholders’ Deficit                                                                                                                                                           |   |              |       |   |   |   |   |   |   |   |   |   |
| Common Stock, 150,000,000 shares authorized, $0.00001 par value, 160,436,087 and 98,900,000 shares issued and outstanding as of September 30,2010 and December 31, 2009, respectively |   |              | 1,513      |   |   |   | 97 |   |   |   | 1,610 |   |
| Additional Paid-in Capital                                                                                                                                                            |   |              | 1,831,938  |   |   |   | 304,767 |   |   |   | 2,136,705 |   |
| Deficit Accumulated During the Development Stage                                                                                                                                      |   |              | (2,118,613 | ) |   |   | (249,064 | ) |   |   | (2,367,677 | ) |
| Total Stockholders’ Deficit                                                                                                                                                     |   |              | (285,162   | ) |   |   | 55,800 |   |   |   | (229,362 | ) |
| Total Liabilities and Stockholders’ Deficit                                                                                                                                     |   |              | 16,891     |   |   |   | - |   |   |   | 16,891 |   |

----

| 3.   | Related Party Transactions |
|----------------|----------------------------|

| a)   | During the three months ended March 31, 2011, the Company recognized $15,000 of management fees for the President of the Company. At March 31, 2011, the Company is indebted to the President of the Company for $59,448, representing $60,000 of management fees owed and an advance of $552 to the President.  This amount is unsecured, bears no interest and is due on demand. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | On February 1, 2011, the Company entered into an Executive Officer Employment Agreement with its Chief Operating Officer (“COO”). Pursuant to the agreement, the Company agreed to pay a base compensation to be determined at such time when the Company secures a major financing in excess of $1,000,000.  The Company issued 2,000,000 restricted shares of common stock for the first year of service at a fair value of $28,000.  The Company will determine the stock based compensation for subsequent years 30 days prior to the anniversary date of the agreement.  The term of the agreement is 36 months and the agreement is automatically renewable for successive one year.  Refer to Note 6(e). |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | On February 1, 2011, the Company issued 100,000 stock options to the COO with an exercise price of $0.25 per share.   The 100,000 stock options are exercisable until February 1, 2021. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | Convertible Notes Payable |
|----------------|---------------------------|

| a)   | On November 15, 2010, the Company entered into a Convertible Promissory Note agreement for $10,000.  Pursuant to the agreement, the loan is convertible into shares of common stock at a variable conversion price equal to the lower of 80% of the average of the lowest three closing bid prices for the common stock during the 10 trading days prior to the date of the conversion notice. The loan bears interest at 6% per year and the principal amount and any interest thereon are due on November 12, 2011. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| b)   | On February 1, 2011, the Company entered into a Securities Purchase Agreement with Asher Enterprises, Inc. (“Asher”) for the sale of a Convertible Promissory Note (the “Note”) in the principal amount of $50,000. On February 7, 2011, Asher executed the purchase agreement and funded the Company pursuant to the terms thereof. The Company received net proceeds from the issuance of the Note in the amount of $47,000 and incurred debt financing costs of $3,000, which will be amortized over the term of the Note. The Note, which is due on November 3, 2011, bears interest at the rate of 8% per annum. All principal and accrued interest on the Note is convertible into shares of the Company’s common stock at the election of Asher at any time after 180 days from February 1st at a conversion price equal to a 39.9% discount to the average of the 3 closing bid prices of the common stock during the 10 trading day period prior to conversion. The derivative treatment would not become applicable until the Note becomes convertible on July 31, 2011. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | On March 11, 2011, the Company entered into a Securities Purchase Agreement with Asher for the sale of a Convertible Promissory Note (the “Note”) in the principal amount of $32,500. The Company received net proceeds from the issuance of the Note in the amount of $30,000 and incurred debt financing costs of $2,500, which will be amortized over the term of the Note. The Note, which is due on December 14, 2011, bears interest at the rate of 8% per annum. Any amount of principal or interest on this note which is not paid when due shall bear interest at the rate of 22% per annum from the due date thereof until the same is paid.  All principal and accrued interest on the Note is convertible into shares of the Company’s common stock at the election of Asher at any time after 180 days from March 11, 2011 at a conversion price equal to a 39.9% discount to the average of the 3 closing bid prices of the common stock during the 10 trading day period prior to conversion. The derivative treatment would not become applicable until the Note becomes convertible on September 7, 2011. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 5.   | Common and Preferred Stock |
|----------------|----------------------------|

| a)   | On January 5, 2011, the Company file an S-8 Registration Statement to reserve 10,000,000 shares of common stock for its 2010 Stock Option Plan as described in Note 7 and to register 7,000,000 shares of common stock to be issued to various consultant pursuant to consulting agreements as described in Notes 10 (a), (b), (c), (d), (h), (k), and (l). |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | On January 11, 2011, the Company issued 1,097,141 restricted shares of common stock upon the conversion of the convertible note as described in Note 5(a). |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | On February 1, 2011, the Company issued 2,000,000 shares of common stock to the Chief Operating Officer of the Company at a fair value of $28,000 for management services. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d)   | On March 24, 2011, the Company issued 275,000 shares of common stock under the S-8 Registration Statement filed on January 5, 2011 pursuant to the administrative services agreement. The shares have a fair value of $4,125. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.   | Stock Options |
|----------------|---------------|

----

|                           |   | Number of Options |      |   | Weighted Average ExercisePrice$ |   |    | Weighted Average Remaining Contractual Life (years) |   |   |  AggregateIntrinsicValue$ |   |
|--------------------------------|--------|-------------------|-----------|--------|---------------------------------|--------|---------|-----------------------------------------------------|--------|--------|--------------------------------|--------|
|                           |   |              |      |   |                            |   |    |                                                |   |   |                           |   |
| Outstanding, December 31, 2009 |   |              | –   |   |                            |   | – |                                                |   |   |                           |   |   |   |
|                           |   |              |      |   |                            |   |    |                                                |   |   |                           |   |   |   |
| Granted                        |   |              | 1,350,000 |   |                            |   | 0.25    |                                                |   |   |                           |   |   |   |
|                           |   |              |      |   |                            |   |    |                                                |   |   |                           |   |   |   |
| Outstanding, December 31, 2010 |   |              | 1,350,000 |   |                            |   | 0.25    |                                                |   |   | 10.00                          |   |   |   | – |   |
|                           |   |              |      |   |                            |   |    |                                                |   |   |                           |   |   |   |   |   |
| Granted                        |   |              | 350,000   |   |                            |   | 0.25    |                                                |   |   |                           |   |   |   |   |   |
|                           |   |              |      |   |                            |   |    |                                                |   |   |                           |   |   |   |   |   |
| Outstanding, March 31, 2011    |   |              | 1,700,000 |   |                            |   | 0.25    |                                                |   |   | 9.76                           |   |   |   | – |   |
|                           |   |              |      |   |                            |   |    |                                                |   |   |                           |   |   |   |   |   |
| Exercisable, March 31, 2011    |   |              | –   |   |                            |   | – |                                                |   |   | –                        |   |   |   | – |   |

| Non-vested options              |   | Number of Options |      |   | Weighted AverageGrant DateFair Value$ |   |
|---------------------------------|--------|-------------------|-----------|--------|---------------------------------------|--------|
|                            |   |              |      |   |                                  |   |
| Non-vested at December 31, 2010 |   |              | 1,350,000 |   |                                  |   | 0.011 |   |
|                            |   |              |      |   |                                  |   |   |   |
| Granted                         |   |              | 350,000   |   |                                  |   | 0.018 |   |
| Vested                          |   |              | –   |   |                                  |   | – |   |
|                            |   |              |      |   |                                  |   |   |   |
| Non-vested at March 31, 2011    |   |              | 1,700,000 |   |                                  |   | 0.015 |   |

| 7.   | Share Purchase Warrants |
|----------------|-------------------------|

|                       |   | Number of Warrants |    |   | Weighted AverageExercise Price$ |   |
|----------------------------|--------|--------------------|---------|--------|---------------------------------|--------|
|                       |   |               |    |   |                            |   |
| Balance, December 31, 2010 |   |               | 500,000 |   |                            |   | 0.15 |   |
|                       |   |               |    |   |                            |   |   |   |
| Issued                     |   |               | – |   |                            |   | – |   |
|                       |   |               |    |   |                            |   |   |   |
| Balance, March 31, 2011    |   |               | 500,000 |   |                            |   | 0.15 |   |

| Warrants |    |   | Exercise Price |   |   | Expiration Date |   |
|----------|---------|--------|----------------|--------|--------|-----------------|--------|
|     |    |   |           |   |   |            |   |
|     | 500,000 |   |           |   | $0.15  |            |   |   | January 15, 2012 |   |

----

| 8.   | Contingent Liability |
|----------------|----------------------|

| 9.   | Commitments |
|----------------|-------------|

| a)   | On May 8, 2010, the Company entered into consulting agreement for corporate and management consulting services.  Pursuant to the agreement, the Company agreed to issue 1,100,000 shares of common stock registered under an S-8 registration statement.  The Company will issue 500,000 shares (the “Retainer Shares”) upon the execution of the agreement, and the remaining 600,000 shares upon the written approval by the Company of services rendered by the consultant, which services shall be described in writing and presented by consultant to the Company before the expiration of the agreement.  The term of the agreement is 60 days commencing the date the Retainer Shares are delivered to the consultant.  On May 8, 2010, the Company issued 500,000 shares of common stock at a fair value of $22,500.  |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | On May 8, 2010, the Company entered into consulting agreement for website consulting services.  Pursuant to the agreement, the Company agreed to issue 3,800,000 shares of common stock registered under an S-8 registration statement.  The Company will issue 3,000,000 shares (the “Retainer Shares”) upon the execution of the agreement, and the remaining 800,000 shares upon the delivery by the consultant of a new website for the Company.  The term of the agreement is 60 days commencing the date the Retainer Shares are delivered to the consultant.  On May 8, 2010, the Company issued 3,000,000 shares of common stock at a fair value of $135,000. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | On August 28, 2010, the Company entered into an agreement for business advisory and consulting services pursuant to which the Company agreed to issue 500,000 restricted shares of common stock of the Company as consideration for entering in the agreement and 2,000,000 shares for consulting services.  The Company will also issue 250,000 stock options upon the implementation of an incentive stock option plan by the Company.  In the event that a financing transaction is arranged using a source first introduced to the Company by the consultant, the Company will pay an advisory fee at closing equal to 7% of the gross proceeds received by the Company.  The term of the agreement is 18 months.  On August 28, 2010, the Company issued 2,500,000 shares at a fair value of $70,000.  On December 30, 2010, the Company adopted a stock option plan and issued 250,000 stock options to the consultant. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d)   | On September 1, 2010, the Company entered into a consulting agreement related to strategic, planning, reporting and other general business consultation for its operations in the United States and China.  Pursuant to the agreement, the Company agreed to issue 2,500,000 restricted shares of common stock of the Company.  In addition, if the consultant is materially involved in a completed merger and acquisition (the “Transaction”) with a company introduced by the Company, the Company agrees to pay the consultant 5% of the total value of the Transaction in the same ratio of cash and/or stock as the Transaction.  If the consulting is materially involved in a completed Transaction with a company introduced by the consultant, the Company agrees to pay the consultant 10% of the total value of the Transaction in the same ratio of cash and/or stock as the Transaction.  The term of the agreement is 1 year and may be renewed for an additional one year.  On September 1, 2010, the Company issued 2,500,000 shares at a fair value of $57,500 to the consultant. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| e)   | On September 1, 2010, the Company into an advisory board agreement pursuant to which the Company agreed to issue 250,000 restricted shares of common stock of the Company and 50,000 stock options.  The advisor will devote up to 8 days in each twelve month period.  The agreement may be terminated at any time by either party. On September 1, 2010, the Company issued 250,000 shares of common stock at a fair value of $5,750.  On December 30, 2010, the Company adopted a stock option plan and issued 50,000 stock options to the advisor. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| f)   | On September 15, 2010, the Company entered into an agreement with Accredited Members, Inc. (“AMI”), pursuant to which the Company will create and post a corporate profile on AMI’s community website which provides AMI’s members a channel to present information regarding their business to other members.  Under the terms of the agreement, the Company agreed to pay $1,000 per month and issue $88,000 worth of restricted shares of common stock of the Company within 20 days of the signing of the agreement.  If at the end of the 180-day restricted stock period (covered under Rule 144), the shares of common stock of the Company are valued at less than $88,000 (based on the lesser of the closing bid price at the 180 day mark or the trailing 20 day closing bid average), the Company will issue additional shares to equal the original $88,000 stock value at the start of the agreement.  On September 15, 2010, the Company issued 3,826,087 shares of common stock at a fair value of $88,000.  On March 13, 2011, the 3,826,087 shares of common stock had a value less than $88,000.  However, the Company and AMI have agreed that no additional shares will be issued. |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| g)   | On November 15, 2010, the Company entered into an administrative services agreement.  Pursuant to the agreement, the Company agreed to issue 1,100,000 shares of common stock registered under an S-8 registration statement.  The term of the agreement is one year.  The 1,100,000 shares are payable as follows: 257,000 upon the execution of the agreement; 275,000 shares on February 15, 2011; 275,000 shares on May 15, 2011 and; 275,000 shares on August 15, 2011.  On November 15, 2010, the Company issued 275,000 shares of common stock at a fair value of $4,538.  On March 24, 2011, the Company issued 275,000 shares of common stock at a fair value of $4,125.  Refer to Note 6(d). |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| h)   | On December 6, 2010, the Company entered into a consulting agreement for consulting services related to development, modification, packaging and marketing of certain consumer products acquired by the Company.  Under the terms of the agreement, the Company agreed to issue 500,000 restricted shares of common stock of the Company, payable as follows: i) 100,000 shares upon execution of the agreement; ii) 100,000 shares on March 1, 2011; iii) 150,000 shares on August 1, 2011 and; iv) 150,000 shares on January 1, 2012.  The term of the agreement is 24 months from the effective date of the agreement.  On December 6, 2010, the Company issued 100,000 shares at a fair value of $1,400.  On April 4, 2011, the Company issued the 100,000 shares due on March 1, 2011. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| i)   | On February 1, 2011, the Company entered into an Executive Officer Employment Agreement with its Chief Operating Officer (“COO”). Pursuant to the agreement, the Company agreed to pay a base compensation to be determined at such time when the Company secures a major financing in excess of $1,000,000.  The Company issued 2,000,000 restricted shares of common stock for the first year of service at a fair value of $28,000.  The Company will determine the stock based compensation for subsequent years 30 days prior to the anniversary date of the agreement.  The term of the agreement is 36 months and the agreement is automatically renewable for successive one year. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 10.   | Subsequent Events |
|-----------------|-------------------|

| a)   | On April 12, 2011, the Company entered into a Securities Purchase Agreement with Asher for the sale of a Convertible Promissory Note (the “Note”) in the principal amount of $32,500. The Company received net proceeds from the issuance of the Note in the amount of $30,000 and incurred debt financing costs of $2,500, which will be amortized over the term of the Note. The Note, which is due on January 18, 2012, bears interest at the rate of 8% per annum. Any amount of principal or interest on this note which is not paid when due shall bear interest at the rate of 22% per annum from the due date thereof until the same is paid.  All principal and accrued interest on the Note is convertible into shares of the Company’s common stock at the election of Asher at any time after 180 days from April 12, 2011 at a conversion price equal to a 39.9% discount to the average of the 3 closing bid prices of the common stock during the 10 trading day period prior to conversion.  The derivative treatment would not become applicable until the Note becomes convertible in October 2011. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | On April 15, 2011, the Company entered into an agreement for investor relation services in which the Company agreed to pay $2,500 per month and to issue $10,000 worth of restricted shares per month (based on the closing price on the last day of the month).  The term of the agreement is 3 months.  The agreement may be terminated at any time by either party upon seven days written notice. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

----

| Exhibit No. | Document Description                                                                                                                                  |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                  |
| 31.1        | Certification of Principal Executive Officer pursuant to 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.       |
|        |                                                                                                                                                  |
| 31.2        | Certification of Principal Financial Officer pursuant to 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.            |
|        |
| 32.1        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Principal Executive Officer). |
|        |                                                                                                                                                  |
| 32.2        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Principal Financial Officer). |

----

|                                 | MEDICAL CARE TECHNOLOGIES INC.  |
|--------------------------------------|--------------------------------------|
|                                 |                                 |   |
|  Dated:  May 23, 2011 | BY:                                  | /s/ Ning C. Wu |
|                                 |                                 | Ning C. Wu |
|                                 |                                 | President, Principal Executive Officer, and a member of the Board of Directors. |

|  Dated:  May 23, 2011 | BY:    | /s/ Hui Liu                                                                                                  |
|--------------------------------------|--------|--------------------------------------------------------------------------------------------------------------|
|                                 |   | Hui Liu                                                                                                      |
|                                 |   | Principal Financial Officer, Principal Accounting Officer, Treasurer and a member of the Board of Directors. |

----

| Exhibit No. | Document Description                                                                                                                                  |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                  |
| 31.1        | Certification of Principal Executive Officer pursuant to 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.       |
|        |                                                                                                                                                  |
| 31.2        | Certification of Principal Financial Officer pursuant to 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.            |
|        |
| 32.1        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Principal Executive Officer). |
|        |                                                                                                                                                  |
| 32.2        | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Principal Financial Officer). |

----