**U.S.      Securities and Exchange Commission**

*(Added      by 34-30968, eff. 8/13/93, as amended*

**      Quarterly Report Under Section 13 or 15 (d) of the Securities Exchange Act      of      1934**

**Transition Report Under Section 13 or 15(d) of the Securities Exchange      Act of 1934**

**LESCARDEN,      INC.**

|                                                    |   |                               |
|---------------------------------------------------------|--------|------------------------------------|
| **New                York**                             |   | **13-2538207**                     |
| (State                or other jurisdiction of          |   | (I.R.S                Employer     |
| incorporation                or organization)           |   | Identification                No.) |
|                                                    |   |                               |
| **420                Lexington Ave. Ste 212, New York** |   | **10170**                          |
| (Address                of principle executive office)  |   | (Zip                Code)          |

**212-687-1050___**

|   |
|--------|

| Class                                       |   | Outstanding                October 5, 2007 |
|---------------------------------------------|--------|--------------------------------------------|
| Common                Stock $.001 par value |   | 30,943,450                                 |

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**LESCARDEN      INC.**

**CONDENSED      BALANCE SHEETS**

|                                                                                                                                                     |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **ASSETS**                                                                                                                                                                   |   | August                31,2007(UNAUDITED) |   |   | May                31, 2007 (AUDITED) |   |
|                                                                                                                                                                              |   |   |   |   |   |   |
|                                                                                                                                                                              |   |   |   |   |   |   |
| **Current                Assets:**                                                                                                                                                |   |   |   |   |   |   |
| Cash                and cash equivalents                                                                                                                                          |   |   | 268,245 |   |   |   | 413,569 |   |
| Accounts                Receivable                                                                                                                                                |   |   | 225,633 |   |   |   | 86,374 |   |
| Inventory                                                                                                                                                                         |   |   | 211,898 |   |   |   | 224,166 |   |
| **Total                Current Assets**                                                                                                                                           |   |   | 705,776 |   |   |   | 724,109 |   |
|                                                                                                                                                                              |   |   |   |   |   |   |   |   |
| Deferred                Income Tax Asset, net of valuation allowance                of $1,736,000 and $1,687,000 at August 31, 2007 and                May 31, 2006, respectively |   |   |   |   |   |   |   |   |
| **Total                Assets**                                                                                                                                                   |   | $ | 705,776 |   |   | $ | 724,109 |   |
|                                                                                                                                                                              |   |   |   |   |   |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS' EQUITY**                                                                                                                           |   |   |   |   |   |   |   |   |
|                                                                                                                                                                              |   |   |   |   |   |
| **Currents                Liabilities:**                                                                                                                                          |   |   |   |   |   |   |   |   |
| Accounts                payable and accrued expenses                                                                                                                              |   |   | 73,912 |   |   |   | 46,184 |   |
|                                                                                                                                                                              |   |   |   |   |   |   |   |   |
| Deferred                license fees                                                                                                                                              |   |   | 368,218 |   |   |   | 420,821 |   |
| **Total                liabilities**                                                                                                                                              |   |   | 442,130 |   |   |   | 467,005 |   |
|                                                                                                                                                                              |   |   |   |   |   |   |   |   |
| **Commitments                and Contingencies**                                                                                                                                  |   |   |   |   |   |   |   |   |
|                                                                                                                                                                              |   |   |   |   |   |   |   |   |
| **Stockholders'                Equity :**                                                                                                                                         |   |   |   |   |   |   |   |   |
| Convertible                Preferred Stock                                                                                                                                        |   |   | 1,840 |   |   |   | 1,840 |   |
| Common                Stock                                                                                                                                                       |   |   | 30,943 |   |   |   | 30,943 |   |
| Additional                Paid-In Capital                                                                                                                                         |   |   | 16,617,615 |   |   |   | 16,617,615 |   |
| Accumulated                Deficit                                                                                                                                                |   |   | (16,386,752 | ) |   |   | (16,393,294 | ) |
| **Stockholders'                Equity**                                                                                                                                           |   |   | 263,646 |   |   |   | 257,104 |   |
| **Total                Liabilities and Stockholders' Equity**                                                                                                                     |   | $ | 705,776 |   |   | $ | 724,109 |   |
|                                                                                                                                                                              |   |   |   |   |   |   |   |   |
|                                                                                                                                                                              |   |   |   |   |   |   |   |   |

----

**LESCARDEN      INC.**

**CONDENSED      STATEMENTS OF OPERATIONS**

|                                                                                                                |   | (UNAUDITED)For                the Three MonthsEnded                August 31, |       |
|---------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------|------------|
|                                                                                                                |   |                                                                          |       |   |   |   |
|                                                                                                                |   | 2007                                                                          |       |   | 2006 |   |
|                                                                                                                |   |                                                                          |       |   |   |   |
| **Total                Revenues**                                                                                   |   | $                                                                             | 222,233    |   |   | $ | 118,910 |   |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |
| **Costs                and Expenses:**                                                                              |   |                                                                          |       |   |   |   |   |   |
| Cost                of  Sales                                                                             |   |                                                                          | 28,907     |   |   |   | 58,780 |   |
| Salaries                                                                                                            |   |                                                                          | 62,658     |   |   |   | 61,731 |   |
| Professional                Fees and Consulting                                                                     |   |                                                                          | 46,943     |   |   |   | 61,161 |   |
| Rent                and Office Expenses                                                                             |   |                                                                          | 32,463     |   |   |   | 32,416 |   |
| Travel                and Meetings                                                                                  |   |                                                                          | 28,213     |   |   |   | 30,817 |   |
| Payroll                and Other Taxes                                                                              |   |                                                                          | 5,080      |   |   |   | 6,563 |   |
| Insurance                                                                                                           |   |                                                                          | 8,439      |   |   |   | 4,671 |   |
| Other                Administrative Expenses                                                                        |   |                                                                          | 2,988      |   |   |   | 6,702 |   |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |
| **Total                Costs and Expense**                                                                          |   |                                                                          | 215,691    |   |   |   | 262,841 |   |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |
| **Net                Income (Loss)**                                                                                |   | $                                                                             | 6,542      |   |   | $ | (143,931 | ) |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |
| **Net                Income (Loss) Per Share – Basic and Diluted**                                            |   | $                                                                             | 0.00       |   |   | $ | (0.00 | ) |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |
| **Weighted                Average Number of Common Shares****Outstanding                – Basic and Diluted** |   |                                                                          | 30,943,450 |   |   |   | 31,057,418 |   |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |
|                                                                                                                |   |                                                                          |       |   |   |   |   |   |

----

**LESCARDEN      INC.**

**CONDENSED      STATEMENTS OF CASH FLOWS**

|                                                                                                               |   | (UNAUDITED)For                the Three Months Ended August                31, |     |
|--------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------|----------|
|                                                                                                               |   |                                                                           |     |   |   |   |
|                                                                                                               |   | 2007                                                                           |     |   | 2006 |   |
|                                                                                                               |   |                                                                           |     |   |   |   |
| **Cash                Flows Used in Operations**                                                                   |   |                                                                           |     |   |   |   |
| Net                Income (Loss)                                                                                   |   |                                                                           | 6,542    |   |   | $ | (143,931 | ) |
| Adjustments                to reconcile net income (loss) to net cash                used in operating activities: |   |                                                                           |     |   |   |   |   |   |
| Changes                in operating assets and liabilities                                                         |   |                                                                           |     |   |   |   |   |   |
| Increase                in accounts receivable                                                                     |   |                                                                           | (139,259 | ) |   |   | (20,195 | ) |
| Decrease                in inventory                                                                               |   |                                                                           | 12,268   |   |   |   | 3,867 |   |
| Increase                in accounts payable and accrued                expenses                                    |   |                                                                           | 27,728   |   |   |   | 56,094 |   |
| Decrease                in deferred license fees                                                                   |   |                                                                           | (52,603  | ) |   |   | (37,750 | ) |
|                                                                                                               |   |                                                                           |     |   |   |   |   |   |
| **Net                Cash Flow Used In Operations**                                                                |   |                                                                           | (145,324 | ) |   |   | (141,915 | ) |
|                                                                                                               |   |                                                                           |     |   |   |   |   |   |
| Decrease                in cash                                                                                    |   |                                                                           | (145,324 | ) |   |   | (141,915 | ) |
|                                                                                                               |   |                                                                           |     |   |   |   |   |   |
| Cash                - Beginning of Period                                                                          |   |                                                                           | 413,569  |   |   |   | 1,094,677 |   |
|                                                                                                               |   |                                                                           |     |   |   |   |   |   |
| Cash                – End of Period                                                                          |   | $                                                                              | 268,245  |   |   | $ | 952,762 |   |

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**LESCARDEN      INC.**

**(UNAUDITED)      NOTES TO FINANCIAL STATEMENTS**

**August      31, 2007**

**Note      1 - General:**

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**LESCARDEN      INC.**

**Management's      Discussion and Analysis of  Financial      Condition**

**and      Results of Operations**

**August      31, 2007**

**Results      of Operations--Three months ended August 31, 2007 compared to August 31,      2006**

**Liquidity      and Capital Resources**

----

**Disclosure      Controls and Procedures**

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**LESCARDEN      INC.**

**Part      II - Other Information**

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**Signatures**

|                                   | LESCARDEN                  INC.                           |
|----------------------------------------|-----------------------------------------------------------|
|                                   | (Registrant)                                              |
|                                   |                                                      |
|                                   |                                                      |
|                                   |                                                      |
|                                   |                                                      |
| Date:                  October 5, 2007 |                                                      |
|                                   |                                                      |
|                                   | S/William                  E. Luther                      |
|                                   | William                  E. Luther                        |
|                                   | President                  and                            |
|                                   | Chief                  Executive                  Officer |