**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**WASHINGTON,
      D.C. 20549**


****







**FORM
      10-Q**









**(Mark
      One)**


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




**For
      the quarterly period ended June 30, 2008**




** ̈**
            **TRANSITION
                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
                1934**




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





**Commission
      File Number 333- 144596**





**MEDICAL
      DESIGN STUDIOS, INC.**


(Exact
      Name of Registrant as Specified in Its Charter)





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





7231
      South Rome Street, Aurora, Colorado 80016


(Address
      of Principal Executive Offices)





303-956-7197(Registrant’s
                Telephone Number, Including Area Code)(Former
                Name, Former Address and Former Fiscal Year,
              if
                Changed Since Last Report)





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





Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, a non-accelerated filer, or a smaller reporting company.
      See
      the definitions of “large accelerated filer,” “accelerated filer” and “smaller
      reporting company” in Rule 12b-2 of the Exchange Act. (Check one):




Large Accelerated Filer o
            Accelerated Filer oNon-accelerated Filer o
            Smaller Reporting Company x




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




As
      of
      August 12, 2008, 5,000,000 shares of the issuer’s Common Stock were
      outstanding.










**MEDICAL
      DESIGN STUDIOS, INC.**




Page
                NumberPART
                1 -**Financial
                Information**Item
                1 -**Financial
                Statements**Balance
                Sheets as of June 30, 2008 (Unaudited) and December 31,
                2007
            1Statements
                of Operations for the Six Months Ended June 30, 2008 and 2007
                (Unaudited)
            2Statements
                of Operations for the Three Months Ended June 30, 2008 and 2007
                (Unaudited)
            3Statements
                of Cash Flows for the Six Months Ended June 30, 2008 and 2007
                (Unaudited)
            4Notes
                to Unaudited Financial Statements
            5Item
                2 -**Management’s
                Discussion and Analysis of Financial Condition and Results of
                Operations**
            7Item
                3-**Quantitative
                and Qualitative Disclosures About Market Risk**
            12Item
                4T-**Controls
                and Procedures**
            12PART
                II -**Other
                Information**(Items 1-6)
            13










**PART
      I - FINANCIAL INFORMATION**





**Item
      1. Financial Statements**





**MEDICAL
      DESIGN STUDIOS, INC.**


Balance
      Sheets





ASSETSJune
                30, 2008
            
            December
                31, 2007Current
                Assets:
            
            (Unaudited)Cash
            
            $
            500
            
            $
            500Accounts
                receivable
            
            
            27,150
            
            
            37,825Total
                current assets
            
            
            27,650
            
            
            38,325Equipment:Computer
                equipment
            
            
            29,793
            
            
            18,075Accumulated
                depreciation
            
            
            (9,955
            )
            
            (6,319
            )Net
            
            
            19,838
            
            
            11,756TOTAL
                ASSETS
            
            $
            47,488
            
            $
            50,081LIABILITIES
                AND STOCKHOLDERS' EQUITYLiabilitiesAccrued
                expenses
            
            $
            24,888
            
            $
            25,086Stockholders'
                Equity:Preferred
                stock: $0.001 par value; authorized, 1,000,000 shares; no shares
                issued or
                outstanding
            
            
            
            
            
            -Common
                stock: $0.001 par value; authorized 74,000,000 shares; 5,000,000
                shares
                issued and outstanding
            
            
            5,000
            
            
            5,000Additional
                paid-in capital
            
            
            5,000
            
            
            5,000Retained
                earnings
            
            
            12,600
            
            
            14,995Total
                stockholders’ equity
            
            
            22,600
            
            
            24,995TOTAL
                LIABILITIES AND STOCKHOLDERS’ EQUITY
            
            $
            47,488
            
            $
            50,081See
                accompanying notes to financial statements.





1





**MEDICAL
      DESIGN STUDIOS, INC.**





Statements
      of Operations


For
      the
      Six Months Ended June 30, 2008 and 2007


(Unaudited)





2008
            
            2007Revenue
            
            $
            74,100
            
            $
            138,425Operating
                Expenses:General
                and administrative
            
            
            22,532
            
            
            28,447Compensation
            
            
            53,963
            
            
            99,205Total
                operating expenses
            
            
            76,495
            
            
            127,652Income
                (loss) before income taxes
            
            
            (2,395
            )
            
            10,773Provision
                for income taxes
            
            
            -
            
            
            2,705Net
                income (loss)
            
            $
            (2,395
            )
            $
            8,068Income
                (loss) per share - basic and diluted
            
            $
            (0.00
            )
            $
            0.00Weighted
                average number of common shares outstanding - basic and
                diluted
            
            
            5,000,000
            
            
            4,710,276See
                accompanying notes to the financial
                statements.




2





**MEDICAL
      DESIGN STUDIOS, INC.**





Statements
      of Operations


For
      the
      Three Months Ended June 30, 2008 and 2007


(Unaudited)





2008
            
            2007Revenue
            
            $
            28,885
            
            $
            83,950Operating
                Expenses:General
                and administrative
            
            
            8,680
            
            
            15,590Compensation
            
            
            15,515
            
            
            62,911Total
                operating expenses
            
            
            24,195
            
            
            78,501Income
                before income taxes
            
            
            4,690
            
            
            5,449Provision
                for income taxes
            
            
            -
            
            
            1,907Net
                income
            
            $
            4,690
            
            $
            3,542Net
                Income per share - basic and diluted
            
            $
            0.00
            
            $
            0.00Weighted
                average number of common shares outstanding - basic and
                diluted
            
            
            5,000,000
            
            
            4,799,561See
                accompanying notes to the financial
                statements.





3




**MEDICAL
      DESIGN STUDIOS, INC.**





Statements
      of Cash Flows


For
      the
      Six Months Ended June 30, 2008 and 2007




(Unaudited)





2008
            
            2007CASH
                FLOWS FROM OPERATING ACTIVITIES:Net
                income (loss)
            
            $
            (2,395
            )
            $
            8,068Depreciation
            
            
            3,636
            
            
            1,682Adjustments
                to reconcile net income (loss) to net cash provided by operating
                activities:Change
                in net operating assets
            
            
            10,477
            
            
            (10,510
            )Net
                Cash Provided (Used) by Operating Activities
            
            
            11,718
            
            
            (760
            )CASH
                FLOWS FROM INVESTING ACTIVITIES - Purchase of computer
            
            
            (11,718
            )
            
            -CASH
                FLOWS FROM FINANCING ACTIVITIESSale
                of common shares
            
            
            -
            
            
            760CHANGE
                IN CASH
            
            
            -
            
            
            -CASH
                AT BEGINNING OF PERIOD
            
            
            500
            
            
            500CASH
                AT END OF PERIOD
            
            $
            500
            
            $
            500See
                accompanying notes to the financial
                statements.





4




**MEDICAL
      DESIGN STUDIOS, INC.**





**Notes
      to Unaudited Financial Statements**





**June
      30, 2008 and 2007**





(Unaudited)





NOTE
      1 BASIS
      OF PRESENTATION





The
      accompanying interim financial statements for the three and six-month periods
      ended June 30, 2008 and 2007 are unaudited and include all adjustments
      (consisting of normal recurring adjustments) considered necessary by management
      for a fair presentation.  The results of operations realized during an
      interim period are not necessarily indicative of results to be expected for
      a
      full year.  These financial statements should be read in conjunction with
      the information filed as part of the Company’s Annual Report on Form 10-KSB for
      the year ended December 31, 2007.





The
      preparation of financial statements in conformity with accounting principles
      generally accepted in the United States requires management to make estimates
      and assumptions that affect the reported amounts of assets and liabilities
      and
      disclosure of contingent assets and liabilities at the date of the financial
      statements as well as the reported amount of revenues and expenses during the
      reporting period. Actual results could differ from these estimates.





NOTE
      2 CURRENT
      DEVELOPMENTS





On
      March 14, 2008, Justin N. Craig, the Company’s President and Chief Executive
      Officer, privately sold 9,140,000 shares of the Company’s common stock,
      constituting 91.4% of the Company’s outstanding shares and all of the shares
      owned beneficially by him, to Vision Opportunity Master Fund, Ltd. Certain
      other
      of the Company’s stockholders also sold shares of the Company’s common stock to
      Vision Opportunity Master Fund. As a result of these privately-negotiated sales,
      a change in control occurred from Mr. Craig to Vision Opportunity Master
      Fund.




On
      March 17, 2008, pursuant to prior approvals by stockholders owning in excess
      of
      a majority of the voting power of the Company’s outstanding shares, the Company
      effected a 2-for-1 reverse stock split of the Company’s outstanding shares of
      common stock. All
      share
      and per share amounts in these financial statements have been adjusted to give
      retroactive effect to the reverse stock split.




Following
      the reverse stock split, the Company has 5,000,000 shares of common stock
      outstanding. Of such shares, after giving effect to the privately-negotiated
      transactions described above, Vision Opportunity Master Fund owns 4,720,000
      shares of the Company’s common stock, or 94.4% of the Company’s outstanding
      shares. Vision Opportunity Master Fund purchased these shares for a total of
      approximately $670,000 in cash, inclusive of related acquisition costs. The
      source of the funding for the cash payment was the general working capital
      of
      Vision Opportunity Master Fund.




5


The
      terms of the purchase and sale transactions were as a result of arm’s-length
      negotiations between the parties. None of the parties had any relationship
      with
      one another prior to this transaction.




The
      Company’s officers and directors, and the business focus of the Company were not
      changed in connection with the purchase and sale transactions.




NOTE
      3 CONCENTRATION
      OF RISK





For
      the
      six months ended June 30, 2008, four unrelated customers (High Impact Litigation
      (11.81%), The Visual Advantage (9.45%), Legal Wizard (10.66%), and Trial
      Exhibits, Inc. (65.72%)) comprised 97.64% of total revenues.





For
      the
      six months ended June 30, 2007, four unrelated customers (High Impact Litigation
      (34.51%), The Visual Advantage (20.25%), Legal Wizard (9.29%) and Trial
      Exhibits, Inc. (21.40%)) comprised 85.45% of total revenues.








6


**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***




Information
      set forth herein contains "forward-looking statements" which can be identified
      by the use of forward-looking terminology such as "believes," "expects," "may,”
“should" or "anticipates" or the negative thereof or other variations thereon
      or
      comparable terminology, or by discussions of strategy. We cannot assure you
      that
      the future results covered by the forward-looking statements will be achieved.
      We caution readers that important factors may affect our actual results and
      could cause such results to differ materially from forward-looking statements
      made by or on behalf of us. These factors include our lack of historically
      profitable operations, dependence on key personnel, the success of our business,
      ability to manage anticipated growth and other factors identified in our filings
      with the Securities and Exchange Commission, press releases and/or other public
      communications.





The
      following discussion and analysis provides information which our management
      believes to be relevant to an assessment and understanding of the our results
      of
      operations and financial condition. This discussion should be read together
      with
      our financial statements and the notes to financial statements, which are
      included in this report. Because of the nature of a relatively new and growing
      company such as ours, the reported results will not necessarily reflect the
      future.





*Operations*





We
      were
      founded as an unincorporated business in January 2004 and became a C corporation
      in the state of Nevada on February 1, 2005. At June 30, 2008, we had one
      employee, Justin Craig, our founder and president. Mr. Craig devotes his full
      time to us.





We
      are a
      digital medical illustrator and animator providing digital displays and
      enhancements to companies that assist attorneys to prepare or enhance exhibits
      for trials involving medical issues. Approximately 85% of our work is ultimately
      used by plaintiff counsel and 15% is used by defense counsel.





Our
      customers are almost always companies that assist attorneys to prepare or
      enhance a wide range of exhibits for trials. We perform the digital medical
      imaging that is needed by these companies. There are a limited number of these
      companies.





Customers
      originally hear of our services from word of mouth. Generally, they continue
      with us and expand or decrease the amount of work that they send to us based
      on
      the quality and timing of our output. We retain rights to the digital images
      that we produce. These digital images form a library for us. We can sell some
      of
      these digital images to users who need generic types of images for their
      purposes. This enables us to generate revenue without doing additional work.
      The
      longer that we are in operation, the larger our library becomes.





7


*Comparison
      of the six months ended June 30, 2008 and 2007*




A
      summary
      of operations follows:




2008
            
            2007Revenue
            
            $
            74,100
            
            $
            138,425Operating
                Expenses:General
                and administrative
            
            
            22,532
            
            
            28,447Compensation
            
            
            53,963
            
            
            99,205Total
                operating expenses
            
            
            76,495
            
            
            127,652Income
                (loss) before income taxes
            
            
            (2,395
            )
            
            10,773Provision
                for income taxes
            
            
            -
            
            
            2,705Net
                income (loss)
            
            $
            (2,395
            )
            $
            8,068





*Revenue* - For
      the six months ended June 30, 2008, four unrelated customers (High Impact
      Litigation (11.81%), The Visual Advantage (9.45%), Legal Wizard (10.66%), and
      Trial Exhibits, Inc. (65.72%)) comprised 97.64% of total revenues.





For
      the
      six months ended June 30, 2007, four unrelated customers (High Impact Litigation
      (34.51%), The Visual Advantage (20.25%), Legal Wizard (9.29%) and Trial
      Exhibits, Inc. (21.40%)) comprised 85.45% of total revenues.





*Compensation* relates
      entirely to Justin Craig.





*General
      and administrative* consist
      of:





2008
            
            2007Automobile
            
            $
            467
            
            $
            973Computer
                supplies
            
            
            942
            
            
            885Depreciation
            
            
            3,636
            
            
            1,682Dues
            
            
            104
            
            
            395Employee
                benefits
            
            
            5,294
            
            
            9,144Entertainment
            
            
            463
            
            
            468Internet
                expenses
            
            
            130
            
            
            556Office
                expense
            
            
            2,000
            
            
            1,175Outside
                services
            
            
            5,474
            
            
            7,201Rent
            
            
            1,200
            
            
            2,400Repairs
                and maintenance
            
            
            916
            
            
            312Salaries
            
            
            600
            
            
            1,400Taxes
            
            
            46
            
            
            46Telephone
            
            
            436
            
            
            723Travel
            
            
            824
            
            
            1,087Total
            
            $
            22,532
            
            $
            28,447





8





*Other*





As
      a
      corporate policy,  we
      will
      not incur any cash obligations that we cannot satisfy with known resources,
      of
      which there are currently none except as described in “Liquidity” below. We
      believe that the perception that many people have of a public company make
      it
      more likely that they will accept restricted securities from a public company
      as
      consideration for indebtedness to them than they would from a private company.
      We have not performed any studies of this matter. Our conclusion is based on
      our
      own observations. However, we cannot assure you that we will be successful
      in
      any of those efforts even as a public entity. Additionally, issuance of
      restricted shares would necessarily dilute the percentage of ownership interest
      of our stockholders.





*Liquidity*





We
      do not
      know and cannot estimate whether the transaction among certain of our
      stockholders and Vision Opportunity Master Fund described above will have any
      impact on our liquidity or ability to obtain funds.





Private
      capital, if sought, will be sought from former business associates of our
      founder or private investors referred to us by those business associates. To
      date, we have not sought any funding source and have not authorized any person
      or entity to seek out funding on our behalf. If a market for our shares ever
      develops, of which we cannot assure you, we may use restricted shares of our
      common stock to compensate employees/consultants and independent contractors
      wherever possible.  We believe that operations are generating sufficient
      cash to continue operations for the next 12 months provided that our costs
      of
      being a public company remain equal to or below the maximum estimate provided
      below.





In
      becoming a public company, we have incurred and will continue to incur
      additional significant expenses for legal, accounting and related services.
      As a
      public entity, subject to the reporting requirements of the Securities Exchange
      Act of 1934, we incur ongoing expenses associated with professional fees for
      accounting, legal and a host of other expenses for annual reports and proxy
      statements. We estimate that these costs will range up to $50,000 per year
      for
      the next few years and will be higher if our business volume and activity
      increases but lower during the first year of being public because our overall
      business volume will be lower, and we will not yet be subject to the
      requirements of Section 404 of the Sarbanes-Oxley Act of 2002. These
      obligations will reduce our ability and resources to fund other aspects of
      our
      business. We hope to be able to use our status as a public company to increase
      our ability to use noncash means of settling obligations and compensate
      independent contractors who provide professional services to us, although we
      cannot assure you that we will be successful in any of those efforts. We will
      reduce the compensation levels paid to management if there is insufficient
      cash
      generated from operations to satisfy these costs.





There
      are
      no current plans to seek private investment.  We do not have any current
      plans to raise funds through the sale of securities.  As previously stated,
      we hope to be able to use our status as a public company to enable us to use
      non-cash means of settling obligations and compensate persons and/or firms
      providing services or products to us, although we cannot assure you that we
      will
      be successful in any of those efforts.  We believe that the perception that
      many people have of a public company makes it more likely that they will accept
      restricted securities from a public company as consideration for indebtedness
      to
      them than they would from a private company.  We have not performed any
      studies of this matter.  Our conclusion is based on our own beliefs.
      Issuing shares of our common stock to such persons instead of paying cash to
      them would increase our chances to expand our business.  Having shares of
      our common stock may also give such persons a greater feeling of identity with
      us which may result in referrals.  However, these actions, if successful,
      will result in dilution of the ownership interests of existing stockholders,
      may
      further dilute common stock book value, and that dilution may be material.
      Such
      issuances may also serve to enhance our existing management’s ability to
      maintain control of our company because the shares may be issued to parties
      or
      entities committed to supporting existing management.





9


*Off
      Balance Sheet Arrangements*





We
      have
      no off balance sheet arrangements as
      defined in Item 303(a)(4)(ii) of Regulation S-K ,
      obligations under any guarantee contracts or contingent obligations. We also
      have no other commitments, other than the costs of being a public company,
      that
      will increase our operating costs or cash requirements in the
      future.





*Seasonality*





We
      have
      not noted a significant seasonal impact in our business.





*Recent
      Accounting Pronouncements*





In
      September 2006, the Financial Accounting Standards Board (“FASB”) issued
      Statement of Financial Accounting Standards (“SFAS”) No. 157, “Fair Value
      Measurements” (“SFAS 157”). SFAS 157 defines fair value as used in numerous
      accounting pronouncements, establishes a framework for measuring fair value
      in
      generally accepted accounting principles and expands disclosure related to
      the
      use of fair value measures in financial statements. SFAS 157 is effective as
      of
      the beginning of the first fiscal year beginning after November 15,
      2007. Effective January 1, 2008, we adopted SFAS 157 for financial assets
      and liabilities recognized at fair value on a recurring basis. The partial
      adoption of SFAS 157 for financial assets and liabilities did not have a
      material impact on our financial position or results of operations.





On
      February 15, 2007, the FASB issued SFAS No.
      159, ** “The
      Fair Value Option for Financial Assets and Financial Liabilities: Including
      an
      amendment of FASB Statement No. 115” (“SFAS 159”). SFAS 159 permits all entities
      to elect to measure many financial instruments and certain other items at fair
      value with changes in fair value reported in earnings. SFAS 159 is effective
      as
      of the beginning of the first fiscal year that begins after November 15, 2007,
      with earlier adoption permitted. Effective January 1, 2008, we adopted SFAS 159. The adoption of SFAS 159 did
      not
      have a material impact on our financial position or results of
      operations.





In
      June 2007, the Emerging Issues Task Force (“EITF”) of the FASB issued EITF Issue
      No. 07-3, “Accounting for Nonrefundable Advance Payments for Goods or Services
      to be Used in Future Research and Development Activities” (“EITF Issue No.
      07-3”), which is effective for fiscal years beginning after December 15,
      2007.  EITF Issue No. 07-3 requires that nonrefundable advance
      payments for future research and development activities be deferred and
      capitalized.  Such amounts will be recognized as an expense as the
      goods are delivered or the related services are performed.  The
      adoption of EITF Issue No. 07-3 did not have a material impact on our financial
      results .





10


In
      December 2007, the FASB issued SFAS No. 141 (Revised 2007), “Business Combinations” (“SFAS 141(R)”), which requires
      us to record fair value estimates of contingent consideration and certain other
      potential liabilities during the original purchase price allocation, expense
      acquisition costs as incurred and does not permit certain restructuring
      activities previously allowed under EITF Issue No. 95-3 to be recorded as a
      component of purchase accounting.  SFAS 141(R) applies prospectively
      to business combinations for which the acquisition date is on or after the
      beginning of the first annual reporting period beginning on or after December
      15, 2008,  except
      for the presentation and disclosure requirements, which shall be applied
      retrospectively for all periods presented. We will adopt this standard at the
      beginning of our 2009 fiscal year for all prospective business acquisitions.
      We
      have not determined the effect that the adoption of SFAS 141(R) will have on
      our
      financial statements.





In
      December 2007, the FASB issued SFAS No. 160, ** “Noncontrolling
      Interests in Consolidated Financial Statements - an amendment of ARB No. 51”
(“SFAS 160”), which causes noncontrolling interests in subsidiaries to be
      included in the equity section of the balance sheet.  SFAS 160 applies
      prospectively to business combinations for which the acquisition date is on
      or
      after the beginning of the first annual reporting period beginning on or after
      December 15, 2008,  except
      for the presentation and disclosure requirements, which shall be applied
      retrospectively for all periods presented. We will adopt this standard at the
      beginning of our 2009 fiscal year for all prospective business
      acquisitions.  We have not determined the effect that the adoption of
      SFAS 160 will have on our financial statements.





In
      March 2008, the FASB issued SFAS No. 161, “Disclosures about Derivative Instruments and Hedging Activities an
      amendment of FASB Statement No. 133” (“SFAS 161”), which changes the disclosure
      requirements for derivative instruments and hedging activities. Pursuant to
      SFAS
      161, entities are required to provide enhanced disclosures about (a) how and
      why
      an entity uses derivative instruments, (b) how derivative instruments and
      related hedged items are accounted for under SFAS No. 133 and its related
      interpretations, and (c) how derivative instruments and related hedged items
      affect an entity’s financial position, financial performance, and cash
      flows.  SFAS 161 is effective for financial statements issued for
      fiscal years and interim periods beginning after November 15, 2008 with early
      application encouraged. SFAS 161 encourages but does not require disclosures
      for
      earlier periods presented for comparative purposes at initial adoption. In
      years
      after initial adoption, SFAS 161 requires comparative disclosures only for
      periods subsequent to initial adoption. We will adopt this standard at the
      beginning of our 2009 fiscal year.  We do not expect the adoption of
      SFAS 161 to have a material impact on our financial results.





The
      FASB,
      the EITF and the U.S. Securities and Exchange Commission have issued certain
      other accounting pronouncements and regulations as of June 30, 2008 that will
      become effective in subsequent periods; however, our management does not believe
      that any of those pronouncements would have significantly affected our financial accounting measurements or disclosures had they been in effect during
      the three and six months ended June 30, 2008 and 2007, and it does not believe
      that any of those pronouncements will have a significant impact on our financial statements at the time they become effective.





11


*Critical
      Accounting Policies*





The
      preparation of financial statements and related notes requires us to make
      judgments, estimates, and assumptions that affect the reported amounts of
      assets, liabilities, revenue and expenses, and related disclosure of contingent
      assets and liabilities.





An
      accounting policy is considered to be critical if it requires an accounting
      estimate to be made based on assumptions about matters that are highly uncertain
      at the time the estimate is made, and if different estimates that reasonably
      could have been used, or changes in the accounting estimates that are reasonably
      likely to occur periodically, could materially impact the financial statements.





Financial
      Reporting Release No. 60 requires all companies to include a discussion of
      critical accounting policies or methods used in the preparation of financial
      statements.  There are no critical policies or decisions that rely on
      judgments that are based on assumptions about matters that are highly uncertain
      at the time the estimate is made.





**ITEM
      3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
      RISK**





Not
      required.





**ITEM
      4T. CONTROLS AND PROCEDURES**





(a)  Evaluation of Disclosure Controls and Procedures.





An
      evaluation was carried out under the supervision and with the participation
      of
      the our management, including our Chief Executive Officer ("CEO") and Chief
      Financial Officer ("CFO") (in this case the same person), of the effectiveness
      of our disclosure controls and procedures as of June 30, 2008. Based on that
      evaluation, our CEO/CFO has concluded that our disclosure controls and
      procedures are effective to provide reasonable assurance that: (i) information
      required to be disclosed by us in reports that we file or submit under the
      Securities Exchange Act of 1934 is accumulated and communicated to our
      management, including our CEO/CFO, as appropriate to allow timely decisions
      regarding required disclosure by us; and (ii) information required to be
      disclosed by us in reports that we file or submit under the Securities Exchange
      Act of 1934 is recorded, processed, summarized and reported within the time
      periods specified in Securities and Exchange Commission rules and
      forms.




(b)  Changes
      in Internal Controls.




During
      the quarter ended June 30, 2008, there were no changes in our internal control
      over financial reporting that have materially affected, or are reasonably likely
      to materially affect, our internal control over financial
      reporting.




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**PART
                II - OTHER INFORMATION****ITEM
                1.**
            **LEGAL
                PROCEEDINGS**None.**ITEM
                1A.**
            **RISK
                FACTORS**Not
                required**ITEM
                2.**
            **UNREGISTERED
                SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**None.**ITEM
                3.**
            **DEFAULTS
                UPON SENIOR SECURITIES**None.**ITEM
                4.**
            **SUBMISSION
                OF MATTERS TO A VOTE OF SECURITY HOLDERS**None.**ITEM
                5.**
            **OTHER
                INFORMATION**None.**ITEM
                6.**
            **EXHIBITS**





Exhibit
              Number
            
            Description31.1
            
            Section
                302 Certification Of Chief Executive Officer And Chief Financial
                Officer32.1
            
            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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Pursuant
      to the requirements of the Securities and Exchange Act of 1934, the registrant
      has duly caused this report to be signed on its behalf by the undersigned
      thereunto duly authorized.





**Medical
              Design Studios, Inc.**By:
            /s/ Justin
              CraigJustin
              CraigPresident
                and
                Chief Financial Officer
              (principal
                executive officer; principal
              financial
                and accounting officer)Dated: August 13, 2008





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