| Delaware                      | 20-5911117                                |
|-------------------------------|-------------------------------------------|
| (State      of Incorporation) | (I.R.S.      Employer Identification No.) |

| 130      Shore Road, Suite 238                |
|-----------------------------------------------|
| Port      Washington, NY  11050     |
| __________________________________            |
| (Address      of principal executive offices) |

|  [      X ]   yes |  [   ]  no |
|---------------------------------------|------------------------------------------|

|  [   ]   yes |  [   ]  no |
|-------------------------------------------------|------------------------------------------|

|  [      X ]   yes |  [   ]  no |
|---------------------------------------|------------------------------------------|

----

|  TABLE OF CONTENTS                                                                                                                       | PAGE NUMBERS |
|-----------------------------------------------------------------------------------------------------------------------------------------------|--------------|
| PART      I                                                                                                                                   |         |
|                                                                                                                                          |         |
| Item      1 – Condensed Financial Statements                                                                                            |         |
|                                                                                                                                          |         |
| Balance      Sheets as of September 30, 2010(Unaudited)      and December 31, 2009                                                            |  3      |
|                                                                                                                                          |         |
| Statements      of Operations for the three and ninemonths      ended September 30, 2010 and 2009 (Unaudited)                                 |  4      |
|                                                                                                                                          |         |
| Statements      of Cash Flows for the nine monthsended      September 30, 2010 and 2009 (Unaudited)                                           |  5      |
|                                                                                                                                          |         |
| Notes      to Condensed Financial Statements (Unaudited)                                                                                      | 6            |
|                                                                                                                                          |         |
| Item      2 – Management’s Discussion and Analysis         Or      Plan of Operation |  10     |
|                                                                                                                                          |         |
| Item      3 – Quantative and Qualitative Disclosures about Market    Risk                                                               | 13           |
|                                                                                                                                          |         |
| Item      4T – Controls and Procedures                                                                                                  | 13           |
|                                                                                                                                          |         |
| PART      II – OTHER INFORMATION                                                                                                        |         |
|                                                                                                                                          |         |
| Item      1 – Legal Proceedings                                                                                                         | 13           |
|                                                                                                                                          |         |
| Item      2 - Unregistered Sales of Equity Securities and Use of         Proceeds                |  13     |
|                                                                                                                                          |         |
| Item      3 - Defaults upon Senior Securities                                                                                                 | 13           |
|                                                                                                                                          |         |
| Item      4 – (Removed and Reserved)                                                                                                    | 13           |
|                                                                                                                                          |         |
| Item      5 - Other Information                                                                                                               | 13           |
|                                                                                                                                          |         |
| Item      6 - Exhibits and Reports on Form 8-K                                                                                                | 13           |
|                                                                                                                                          |         |
| Signatures                                                                                                                                    | 15           |
|                                                                                                                                          |         |
|                                                                                                                                          |         |

----

|                                                                                                                                                                     |   | As ofSeptember 30, 2010(Unaudited) |            |   | As ofDecember 31, 2009 |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------|-----------------|--------|------------------------|--------|
|                                                                                                                                                                     |   |                               |            |   |                   |   |
| ASSETS                                                                                                                                                                   |   |                               |            |   |                   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |
| CURRENT      ASSETS:                                                                                                                                                     |   |                               |            |   |                   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |
| CASH                                                                                                                                                                     |   | $                                  | 17,036          |   |                   | $      | 18,649 |   |
| PREPAID      INSURANCE EXPENSE                                                                                                                                           |   |                               | 641             |   |                   | 0``    |   |
| INVENTORY                                                                                                                                                                |   |                               | 670             |   |                   |   | 725 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| TOTAL      CURENT ASSETS                                                                                                                                                 |   |                               | 18,347          |   |                   |   | 19,374 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| PROPERTY      ASSETS:                                                                                                                                                    |   |                               |            |   |                   |   |   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| EQUIPMENT                                                                                                                                                                |   |                               | 44,536          |   |                   |   | 44,536 |   |
| LESS:  ACCUMULATED      DEPRECIATION                                                                                                                           |   |                               | (31,178         | )      |                   |   | (24,497 | ) |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| EQUIPMENT      NET OF ACCUMULATED DEPRECIATION                                                                                                                           |   |                               | 13,358          |   |                   |   | 20,039 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| TOTAL      ASSETS                                                                                                                                                        |   | $                                  | 31,705          |   |                   | $      | 39,413 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| LIABILITIES      AND STOCKHOLDERS’ EQUITY                                                                                                                          |   |                               |            |   |                   |   |   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| CURRENT      LIABILITIES:                                                                                                                                                |   |                               |            |   |                   |   |   |   |
|    ACCRUED      LIABILITIES                                                                                                                               |   | $                                  | 7,911           |   |                   | $      | 6,554 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| LONG      TERM LIABILITIES:                                                                                                                                              |   |                               |            |   |                   |   |   |   |
|    INTEREST      PAYABLE                                                                                                                                  |   |                               | 294             |   |                   |   | -0- |   |
|    LOAN      PAYABLE – STOCKHOLDER                                                                                                                  |   |                               | 20,000          |   |                   |   | -0- |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| TOTAL      LIABILITIES                                                                                                                                                   |   |                               | 28,205          |   |                   |   | 6,554 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| STOCKHOLDERS      EQUITY:                                                                                                                                                |   |                               |            |   |                   |   |   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| PREFERRED      STOCK $0.0001 PAR VALUE,AUTHORIZED      1,000,000 SHARES, ISSUED-NONE                                                                                     |   |                               |  -0-       |   |                   |   |  -0- |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| COMMON      STOCK $0.0001 PAR VALUE, AUTHORIZED4,000,000      SHARES, ISSUED AND OUTSTANDING163,000      SHARES AS OF September 30, 2010 ANDAS      OF December 31, 2009 |   |                               |    16 |   |                   |   |    16 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| ADDITIONAL      PAID-IN CAPITAL                                                                                                                                          |   |                               | 132,984         |   |                   |   | 132,984 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| ACCUMULATED      DEFICIT                                                                                                                                                 |   |                               | (129,500        | )      |                   |   | (100,141 | ) |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| TOTAL      STOCKHOLDERS’ EQUITY                                                                                                                                    |   |                               | 3,500           |   |                   |   | 32,859 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
| TOTAL      LIABILITIES AND STOCKHOLDERS’ EQUITY                                                                                                                    |   | $                                  | 31,705          |   |                   | $      | 39,413 |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |
|                                                                                                                                                                     |   |                               |            |   |                   |   |   |   |

|                                                                                      |   | For      the Three Months Ended |    |   | For      the Nine Months Ended |   |
|-------------------------------------------------------------------------------------------|--------|---------------------------------|---------|--------|--------------------------------|--------|
|                                                                                      |   | September 30, 2010              |    |   | September 30, 2009             |   |   | September 30, 2010 |   |   | September 30, 2009 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |
| SALES                                                                                     |   | $                               | 0       |   |                           | $      | 182 |   |   | $ | 2,966 |   |   | $ | 3,221 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| RAW      MATERIALS COST                                                                   |   |                            | 0       |   |                           |   | 58 |   |   |   | 635 |   |   |   | 819 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| GENERAL      ANDADMINISTRATIVE      EXPENSES                                              |   |                            | 4,491   |   |                           |   | 4,215 |   |   |   | 24,728 |   |   |   | 26,108 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| DEPRECIATION                                                                              |   |                            | 2,227   |   |                           |   | 2,227 |   |   |   | 6,681 |   |   |   | 6,681 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| TOTAL      OPERATING EXPENSES                                                             |   |                            | 6,718   |   |                           |   | 6,500 |   |   |   | 32,044 |   |   |   | 33,608 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING      LOSS                                                                       |   |                            | (6,718  | )      |                           |   | (6,318 | ) |   |   | (29,078 | ) |   |   | (30,387 | ) |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| OTHER      INCOME                                                                         |   |                            | 2       |   |                           |   | 5 |   |   |   | 13 |   |   |   | 53 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| INTEREST      EXPENSE                                                                     |   |                            | (265    | )      |                           |   | (-0- | ) |   |   | (294 | ) |   |   | (-0- | ) |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
|    NET      LOSS                                                           |   |                            | (6,981  | )      |                           | $      | (6,313 | ) |   |   | (29,359 | ) |   | $ | (30,334 | ) |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| LOSS      PER COMMON SHARE   BASIC      AND DILUTED                        |   | $                               | (0.04   | )      |                           | $      | (0.04 | ) |   | $ | (0.18 | ) |   | $ | (0.19 | ) |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED      AVERAGE NUMBEROF      COMMON SHARES OUTSTANDING BASIC      AND DILUTED |   |                            | 163,000 |   |                           |   | 163,000 |   |   |   | 163,000 |   |   |   | 163,000 |   |
|                                                                                      |   |                            |    |   |                           |   |   |   |   |   |   |   |   |   |   |   |

----

|                                                                                 |   | FOR THE NINE MONTHS ENDED |    |
|--------------------------------------------------------------------------------------|--------|---------------------------|---------|
|                                                                                 |   | September 30, 2010        |    |   | September 30, 2009 |   |
|                                                                                 |   |                      |    |   |   |   |
| CASH      FLOWS FROM OPERATING ACTIVITIES                                            |   |                      |    |   |   |   |
|                                                                                 |   |                      |    |   |   |   |
| NET      (LOSS)                                                                      |   | $                         | (29,359 | ) |   | $ | (30,334 | ) |
|                                                                                 |   |                      |    |   |   |   |   |   |
| Adjustments      to reconcile net loss to net cashUsed      in operating activities: |   |                      |    |   |   |   |   |   |
| Depreciation                                                                         |   |                      | 6,681   |   |   |   | 6,681 |   |
| Changes      in asset and liability balances:                                        |   |                      |    |   |   |   |   |   |
| Inventory                                                                            |   |                      | 55      |   |   |   | 270 |   |
| Prepaid      Expenses                                                                |   |                      | (641    | ) |   |   | 463 |   |
| Interest      Expense                                                                |   |                      | 294     |   |   |   | -0- |   |
| Accrued      Liabilities                                                             |   |                      | 1357    |   |   |   | 2,624 |   |
|                                                                                 |   |                      |    |   |   |   |   |   |
| NET      CASH USED IN OPERATING ACTIVITIES                                           |   | $                         | (21,613 | ) |   | $ | (20,296 | ) |
|                                                                                 |   |                      |    |   |   |   |   |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES                                            |   |                      |    |   |   |   |   |   |
|                                                                                 |   |                      |    |   |   |   |   |   |
| Proceeds      from sale of noteindebtedness      to shareholder                      |   |                      | 20,000  |   |   |   | -0- |   |
|                                                                                 |   |                      |    |   |   |   |   |   |
| NET      CASH PROVIDED BY FINANCING ACTIVITIES                                       |   | $                         | (21,613 | ) |   | $ | (20,296 | ) |
|                                                                                 |   |                      |    |   |   |   |   |   |
| NET      INCREASE (DECREASE) IN CASH                                                 |   | $                         | (1,613  | ) |   | $ | (20,296 | ) |
| CASH      – beginning of period                                                |   |                      | 18,649  |   |   |   | 47,440 |   |
|                                                                                 |   |                      |    |   |   |   |   |   |
| CASH      – end of period                                                      |   | $                         | 17,036  |   |   | $ | 27,144 |   |
|                                                                                 |   |                      |    |   |   |   |   |   |
|                                                                                 |   |                      |    |   |   |   |   |   |

----

----

----

----

|            | 3      months ended | 3      months ended | 9      months ended | 9      months ended |
|-----------------|---------------------|---------------------|---------------------|---------------------|
|            | Sept. 30, 2010      | Sept. 30, 2009      | Sept. 30, 2010      | Sept. 30, 2009      |
| Customer      A | --                  | --                  | 20%                 | --                  |
| Customer      B | --                  | --                  | 20%                 | --                  |
| Customer      C | --                  | --                  | 15%                 | --                  |
| Customer      D | --                  | 100%                | --                  | 6%                  |
| Customer      E | --                  | --                  | --                  | 16%                 |
| Customer      F | --                  | --                  | --                  | 10%                 |
| Customer      G | --                  | --                  | --                  | 10%                 |

----

|                                                      |                                   For      the Three Months      Ended                                                           |  For      the Nine Months Ended |
|-----------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------|
|                                                      | Sept. 30, 2010                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | Sept. 30, 2009                       | Sept. 30, 2010 | Sept. 30, 2009 |
| Sales                                                     | $      0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | $   182               | $      2,966 | $      3,221 |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
| Raw      materials cost                                   |   0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |      58     | 635 |     819 |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
| General      and administrative expenses                  | 4,491                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   4,215                    | 24,728 | 26,108 |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
| Depreciation                                              |   2,227                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   2,227                    | 6,681 | $      6,681 |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
| Interest      Expense                                     | 265                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |    -0-                | 294 |     -0- |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
| Other      income                                         | 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |     5            | 13 |     53 |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
| Income      (loss) beforeIncome      tax expense(benefit) |   (6,981)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | (6,313)                              | (29,359) | (30,334) |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
| Income      tax expense(benefit)                          |  -0-                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | -0-                                  | -0- | -0- |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |
|    Net      Income (loss)                  | $      (6,981)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | $(6,313)                             | $(29,359) | $(30,334) |
|                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                 |   |   |

----

----

----

----

----