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

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

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

|                                                                                                                                |
|-------------------------------------------------------------------------------------------------------------------------------------|
| (Former                    name, former address and former fiscal year, if changed  since                    last report) |

| Class                                           |   | Outstanding                    April 6, 2007 |
|-------------------------------------------------|--------|----------------------------------------------|
| Common                    Stock $.001 par value |   | 31,057,418                                   |

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**LESCARDEN        INC.**

**CONDENSED        BALANCE SHEETS**

**ASSETS**

|                                                                                                                                                                                                  |   | February                      28,2007 |        |   | May                      31, 2006 |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------|-------------|--------|-----------------------------------|--------|
|                                                                                                                                                                                                  |   | (UNAUDITED)                           |        |   | (AUDITED)                         |   |
|                                                                                                                                                                                                  |   |                                  |        |   |                              |   |
| **Current                      Assets:**                                                                                                                                                              |   |                                  |        |   |                              |   |
| Cash                      and cash equivalents                                                                                                                                                        |   | $                                     | 595,920     |   |                              | $      | 1,094,677 |   |
| Accounts                      Receivable                                                                                                                                                              |   |                                  | 29,909      |   |                              |   | 68,823 |   |
| Inventory                                                                                                                                                                                             |   |                                  | 209,854     |   |                              |   | 202,466 |   |
| **Total                      Current Assets**                                                                                                                                                         |   |                                  | 835,683     |   |                              |   | 1,365,966 |   |
|                                                                                                                                                                                                  |   |                                  |        |   |                              |   |   |   |
| Deferred                      Income Tax Asset, net of valuation allowance of $1,815,000                      and $1,687,000                      at February 28, 2007 and May 31, 2006, respectively |   |                                  |        |   |                              |   |   |   |
| **Total                      Assets**                                                                                                                                                                 |   | $                                     | 835,683     |   |                              | $      | 1,365,966 |   |
|                                                                                                                                                                                                  |   |                                  |        |   |                              |   |   |   |
| **LIABILITIES                      AND STOCKHOLDERS' EQUITY**                                                                                                                                         |   |                                  |        |   |                              |   |   |   |
|                                                                                                                                                                                                  |   |                                  |        |   |                              |   |   |   |
| **Currents                      Liabilities:**                                                                                                                                                        |   |                                  |        |   |                              |   |   |   |
| Accounts                      payable and accrued expenses                                                                                                                                            |   | $                                     | 45,839      |   |                              | $      | 86,536 |   |
|                                                                                                                                                                                                  |   |                                  |        |   |                              |   |   |   |
| Deferred                      license fees                                                                                                                                                            |   |                                  | 1,030,250   |   |                              |   | 1,143,500 |   |
| **Total                      liabilities**                                                                                                                                                            |   |                                  | 1,076,089   |   |                              |   | 1,230,036 |   |
|                                                                                                                                                                                                  |   |                                  |        |   |                              |   |   |   |
| **Commitments                      and Contingencies**                                                                                                                                                |   |                                  |        |   |                              |   |   |   |
|                                                                                                                                                                                                  |   |                                  |        |   |                              |   |   |   |
| **Stockholders'                      Equity (deficiency):**                                                                                                                                           |   |                                  |        |   |                              |   |   |   |
| Convertible                      Preferred Stock                                                                                                                                                      |   |                                  | 1,840       |   |                              |   | 1,840 |   |
| Common                      Stock                                                                                                                                                                     |   |                                  | 31,057      |   |                              |   | 31,057 |   |
| Additional                      Paid-In Capital                                                                                                                                                       |   |                                  | 16,634,596  |   |                              |   | 16,634,596 |   |
| Accumulated                      Deficit                                                                                                                                                              |   |                                  | (16,907,899 | )      |                              |   | (16,531,563 | ) |
| **Stockholders'                      Equity(deficiency)**                                                                                                                                             |   |                                  | (240,406    | )      |                              |   | 135,930 |   |
| **Total                      Liabilities and Stockholders' Equity (deficiency)**                                                                                                                      |   | $                                     | 835,683     |   |                              | $      | 1,365,966 |   |

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**LESCARDEN        INC.**

**CONDENSED        STATEMENTS OF OPERATIONS**

|                                                                                                                  |   | (UNAUDITED)For                      The Three MonthsEnded February                      28, |       |   | (UNAUDITED)For                      The Nine MonthsEnded February                      28, |   |
|-----------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------|------------|--------|-------------------------------------------------------------------------------------------------|--------|
|                                                                                                                  |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |
|                                                                                                                  |   | 2007                                                                                             |       |   | 2006                                                                                            |   |   | 2007 |   |   | 2006 |   |
|                                                                                                                  |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |
| **Total                      Revenues**                                                                               |   | $                                                                                                | 79,104     |   |                                                                                            | $      | 492,202 |   |   | $ | 321,572 |   |   | $ | 1,419,302 |   |
|                                                                                                                  |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| **Costs                      and Expenses:**                                                                          |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| Cost                      of  Sales                                                                         |   |                                                                                             | 11,671     |   |                                                                                            |   | 162,789 |   |   |   | 89,665 |   |   |   | 626,972 |   |
| Salaries                      - Officer                                                                               |   |                                                                                             | 37,500     |   |                                                                                            |   | 37,500 |   |   |   | 112,500 |   |   |   | 101,042 |   |
| Salaries                      – Office                                                                          |   |                                                                                             | 26,096     |   |                                                                                            |   | 19,397 |   |   |   | 74,974 |   |   |   | 70,701 |   |
| Professional                      Fees and Consulting                                                                 |   |                                                                                             | 33,092     |   |                                                                                            |   | 63,430 |   |   |   | 142,045 |   |   |   | 172,459 |   |
| Rent                      and Office Expense                                                                          |   |                                                                                             | 28,383     |   |                                                                                            |   | 38,991 |   |   |   | 89,179 |   |   |   | 90,282 |   |
| Travel                      and Meetings                                                                              |   |                                                                                             | 58,807     |   |                                                                                            |   | 28,562 |   |   |   | 108,077 |   |   |   | 83,170 |   |
| Research                      and Development                                                                         |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |   |   | 20,397 |   |
| Payroll                      and Other Taxes                                                                          |   |                                                                                             | 5,257      |   |                                                                                            |   | 6,169 |   |   |   | 15,098 |   |   |   | 14,126 |   |
| Insurance                                                                                                             |   |                                                                                             | 5,047      |   |                                                                                            |   | 12,729 |   |   |   | 51,201 |   |   |   | 50,219 |   |
| Other                      Administrative Expenses                                                                    |   |                                                                                             | 4,115      |   |                                                                                            |   | 11,961 |   |   |   | 15,169 |   |   |   | 30,777 |   |
| **Total                      Costs and Expense**                                                                      |   |                                                                                             | 209,968    |   |                                                                                            |   | 381,528 |   |   |   | 697,908 |   |   |   | 1,260,145 |   |
|                                                                                                                  |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| **Net                      Income (Loss)**                                                                            |   | $                                                                                                | (130,864   | )      |                                                                                            | $      | 110,674 |   |   | $ | (376,336 | ) |   | $ | 159,157 |   |
|                                                                                                                  |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| **Net                      Income (Loss) Per Share –  Basic and                      Diluted**        |   | $                                                                                                | (0.00      | )      |                                                                                            | $      | 0.00 |   |   | $ | (0.01 | ) |   | $ | 0.01 |   |
|                                                                                                                  |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| **Weighted                      Average Number of  Common Shares Outstanding                      –** |   |                                                                                             |       |   |                                                                                            |   |   |   |   |   |   |   |   |   |   |   |
| **Basic**                                                                                                             |   |                                                                                             | 31,057,418 |   |                                                                                            |   | 30,907,418 |   |   |   | 31,057,418 |   |   |   | 30,907,418 |   |
| **Diluted**                                                                                                           |   |                                                                                             | 31,057,418 |   |                                                                                            |   | 30,965,835 |   |   |   | 31,057,418 |   |   |   | 30,926,890 |   |

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**LESCARDEN        INC.**

**CONDENSED        STATEMENTS OF CASH FLOWS**

|                                                                                                                                      |   | (UNAUDITED)For                      the Nine Months Ended February 28, |      |
|-------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------|-----------|
|                                                                                                                                      |   |                                                                   |      |   |   |   |
|                                                                                                                                      |   | 2007                                                                   |      |   | 2006 |   |
|                                                                                                                                      |   |                                                                   |      |   |   |   |
| **Cash                      Flows Used in Operations**                                                                                    |   |                                                                   |      |   |   |   |
| Net                      Income (Loss)                                                                                                    |   | $                                                                      | (376,336  | ) |   | $ | 159,157 |   |
| Adjustments                      to reconcile net income (loss)  to net cash used in operating                      activities: |   |                                                                   |      |   |   |   |   |   |
| Changes                      in operating assets and liabilities                                                                          |   |                                                                   |      |   |   |   |   |   |
| Decrease(Increase)                      in accounts receivable                                                                            |   |                                                                   | 38,914    |   |   |   | (356,075 | ) |
| Increase                      in inventory                                                                                                |   |                                                                   | (7,388    | ) |   |   | (43,085 | ) |
| Increase                      in prepaid expense                                                                                          |   |                                                                   | -         |   |   |   | (4,541 | ) |
| (Decrease)                      in accounts payable and Accrued expenses                                                                  |   |                                                                   | (40,697   | ) |   |   | (8,423 | ) |
| (Decrease)                      increase in deferred license fees                                                                         |   |                                                                   | (113,250  | ) |   |   | 233,250 |   |
|                                                                                                                                      |   |                                                                   |      |   |   |   |   |   |
| **Net                      Cash Flow Used In Operations**                                                                                 |   |                                                                   | (498,757  | ) |   |   | (19,717 | ) |
|                                                                                                                                      |   |                                                                   |      |   |   |   |   |   |
| Decrease                      in cash                                                                                                     |   |                                                                   | (498,757  | ) |   |   | (19,717 | ) |
|                                                                                                                                      |   |                                                                   |      |   |   |   |   |   |
| Cash                      and cash equivalents- Beginning of Period                                                                       |   |                                                                   | 1,094,677 |   |   |   | 1,030,019 |   |
|                                                                                                                                      |   |                                                                   |      |   |   |   |   |   |
| Cash                      and cash equivalents– End of Period                                                                       |   | $                                                                      | 595,920   |   |   | $ | 1,010,302 |   |

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**LESCARDEN        INC.**

**(UNAUDITED)        NOTES TO FINANCIAL STATEMENTS**

**February        28, 2007**

**Note        1 - General:**

**Note        2 - Operations and Significant Accounting Policies:**

**Note        3 - Inventory:**

| Finished                        Goods |   | $      | 72,096  |   |
|---------------------------------------|--------|--------|---------|--------|
| Raw                        Materials  |   |   | 137,758 |   |
|                                  |   | $      | 209,854 |   |

**Note        4 -  Recent Accounting Pronouncements**

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**LESCARDEN        INC.**

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

**and        Results of Operations**

**February        28, 2007**

**Results        of Operations**

**Three        months ended February 28, 2007 compared to February 28,        2006**

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**Nine        months ended February 28, 2007 compared to February 28,        2006**

**Liquidity        and Capital Resources**

**Overview**

**Present        Liquidity**

**Disclosure        Controls and Procedures**

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**LESCARDEN        INC.**

**Part        II - Other Information**

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

|   | 31 | Certification                  pursuant to Exchange Act Rule 13a – 14                  (a)/15d-14(a) |
|--------|----|------------------------------------------------------------------------------------------------------------|

|   | 32 | Certification                  pursuant to 18 U.S.C. Section 1350 as adopted pursuant to section                  906 of                  the Sarbanes-Oxley Act of 2002 |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**Signatures**

|                                       | LESCARDEN                        INC.                                 |
|--------------------------------------------|-----------------------------------------------------------------------|
|                                       |       (Registrant)                      |
|                                       |                                                                  |
|                                       |                                                                  |
| Date:                        April 9, 2007 |                                                                  |
|                                       |                                                                  |
|                                       | S/William                        E. Luther                            |
|                                       | William                        E. Luther                              |
|                                       | President                        and                                  |
|                                       | Chief                        Executive                        Officer |

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