|                                         |         |                     |
|----------------------------------------------|--------------|--------------------------|
| 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)          |
|                                         |         |                     |
| Issuer’s      telephone number         | 212-687-1050 |                     |   |
|                                         |         |                     |   |
|                                         |         |                     |   |
|                                         |         |                     |   |

| Class                             |   | Outstanding      April 8, 2008 |
|-----------------------------------|--------|--------------------------------|
| Common      Stock $.001 par value |   | 30,943,450                     |
|                              |   |                           |

----

|                                                                 |   | February      29, 2008 |        |   | May      31, 2007 |   |        |
|----------------------------------------------------------------------|--------|------------------------|-------------|--------|-------------------|--------|-------------|
|                                                                 |   | (UNAUDITED)            |        |   | (AUDITED)         |   |        |
|                                                                 |   |                   |        |   |              |   |        |
| Current      Assets:                                                 |   |                   |        |   |              |   |        |
| Cash      and cash equivalents                                       |   | $                      | 10,123      |   |              | $      | 413,569     |   |   |
| Accounts      Receivable                                             |   |                   | 168,746     |   |              |   | 86,374      |   |   |
| Inventory                                                            |   |                   | 195,509     |   |              |   | 224,166     |   |   |
| Total      Current Assets                                            |   |                   | 374,378     |   |              |   | 724,109     |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
| Total      Assets                                                    |   | $                      | 374,378     |   |              | $      | 724,109     |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
| LIABILITIES      AND STOCKHOLDERS' EQUITY                            |   |                   |        |   |              |   |        |   |   |
|                                                                 |   |                   |        |   |              |
| Current      Liabilities:                                            |   |                   |        |   |              |   |        |   |   |
| Accounts      payable and accrued expenses                           |   | $                      | 99,558      |   |              | $      | 46,184      |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
|        Deferred      license fees |   |                   | 263,013     |   |              |   | 420,821     |   |   |
| Total      Liabilities                                               |   |                   | 362,571     |   |              |   | 467,005     |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
| 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                                             |   |                   | (16,638,591 | )      |              |   | (16,393,294 | ) |   |
| Stockholders'      Equity                                            |   |                   | 11,807      |   |              |   | 257,104     |   |   |
| Total      Liabilities and Stockholders' Equity                      |   | $                      | 374,378     |   |              | $      | 724,109     |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |
|                                                                 |   |                   |        |   |              |   |        |   |   |

----

|                                                                              |   | (UNAUDITED)For      The Three Months Ended |       |   | (UNAUDITED)For      The Nine Months Ended |   |
|-----------------------------------------------------------------------------------|--------|--------------------------------------------|------------|--------|-------------------------------------------|--------|
|                                                                              |   |                                       |       |   |                                      |   |   |   |   |   |   |   |
|                                                                              |   | February 29, 2008                          |       |   | February 28, 2007                         |   |   | February 29, 2008 |   |   | February 28, 2007 |   |
|                                                                              |   |                                       |       |   |                                      |   |   |   |   |   |   |   |
| Total      Revenues                                                               |   | $                                          | 89,882     |   |                                      | $      | 79,104 |   |   | $ | 500,208 |   |   | $ | 321,572 |   |
|                                                                              |   |                                       |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Costs and      Expenses:                                                          |   |                                       |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Cost      of  Sales                                                     |   |                                       | 94,577     |   |                                      |   | 11,671 |   |   |   | 151,234 |   |   |   | 89,665 |   |
| Salaries                                                                          |   |                                       | 65,320     |   |                                      |   | 63,596 |   |   |   | 187,782 |   |   |   | 187,474 |   |
| Professional      Fees and Consulting                                             |   |                                       | 58,462     |   |                                      |   | 33,092 |   |   |   | 146,163 |   |   |   | 142,045 |   |
| Rent      and Office Expense                                                      |   |                                       | 31,335     |   |                                      |   | 28,383 |   |   |   | 99,943 |   |   |   | 89,179 |   |
| Travel      and Meetings                                                          |   |                                       | 16,644     |   |                                      |   | 58,807 |   |   |   | 82,942 |   |   |   | 108,077 |   |
| Payroll      and Other Taxes                                                      |   |                                       | 5,710      |   |                                      |   | 5,257 |   |   |   | 16,431 |   |   |   | 15,098 |   |
| Insurance                                                                         |   |                                       | 14,401     |   |                                      |   | 5,047 |   |   |   | 52,573 |   |   |   | 51,201 |   |
| Other      Administrative Expenses                                                |   |                                       | 3,193      |   |                                      |   | 4,115 |   |   |   | 8,437 |   |   |   | 15,169 |   |
| Total Costs and      Expense                                                      |   |                                       | 289,642    |   |                                      |   | 209,968 |   |   |   | 745,505 |   |   |   | 697,908 |   |
|                                                                              |   |                                       |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Net      Loss                                                                     |   | $                                          | (199,760   | )      |                                      | $      | (130,864 | ) |   | $ | (245,297 | ) |   | $ | (376,336 | ) |
|                                                                              |   |                                       |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Net      Loss Per Share –Basic      and Diluted                             |   | $                                          | (0.01      | )      |                                      | $      | (0.00 | ) |   | $ | (0.01 | ) |   | $ | (0.01 | ) |
|                                                                              |   |                                       |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Weighted      Average Number of  Common      Shares Outstanding – |   |                                       |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
|   Basic      and Diluted                                                |   |                                       | 30,943,450 |   |                                      |   | 31,057,418 |   |   |   | 30,943,450 |   |   |   | 31,057,418 |   |
|                                                                              |   |                                       |       |   |                                      |   |   |   |   |   |   |   |   |   |   |   |

----

|                                                                                                    |   | (UNAUDITED)For      the Nine Months Ended |     |
|---------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|----------|
|                                                                                                    |   |                                      |     |   |   |   |
|                                                                                                    |   | February 29, 2008                         |     |   | February 28, 2007 |   |
|                                                                                                    |   |                                      |     |   |   |   |
| Cash      Flows from operating activities                                                               |   |                                      |     |   |   |   |
|    Net      loss                                                                         |   | $                                         | (245,297 | ) |   | $ | (376,336 | ) |
| Adjustments      to reconcile net loss to net cash used in operating    activities                      |   |                                      |     |   |   |   |   |   |
| Changes      in operating assets and liabilities:                                                       |   |                                      |     |   |   |   |   |   |
|     (Increase)      decrease in accounts receivable                                 |   |                                      | (82,372  | ) |   |   | 38,914 |   |
|    Decrease      (increase) in inventory                                                 |   |                                      | 28,657   |   |   |   | (7,388 | ) |
|     Increase      (decrease)  in accounts payable and accrued    expenses |   |                                      | 53,374   |   |   |   | (40,697 | ) |
|     Decrease      in deferred license fees                                          |   |                                      | (157,808 | ) |   |   | (113,250 | ) |
|                                                                                                    |   |                                      |     |   |   |   |   |   |
| Net      Cash Flow Used In Operating activities                                                         |   |                                      | (403,446 | ) |   |   | (498,757 | ) |
|                                                                                                    |   |                                      |     |   |   |   |   |   |
|  Decrease      in cash                                                                             |   |                                      | (403,446 | ) |   |   | (498,757 | ) |
|                                                                                                    |   |                                      |     |   |   |   |   |   |
| Cash      - Beginning of Period                                                                         |   |                                      | 413,569  |   |   |   | 1,094,677 |   |
|                                                                                                    |   |                                      |     |   |   |   |   |   |
| Cash      – End of Period                                                                         |   | $                                         | 10,123   |   |   | $ | 595,920 |   |

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| (A)   | Reports      on Form 8-K: |
|-----------------|---------------------------|

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