----

----

| x      | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934     |
|--------|------------------------------------------------------------------------------------------|
|   |                                                                                     |
|   | For the fiscal year ended October 31, 2010                                               |
|   |                                                                                     |
|   | OR                                                                                       |
|   |                                                                                     |
|  ̈ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |

----

|   | Large accelerated filer |  ̈ |   | Accelerated filer         |  ̈ |
|--------|-------------------------|--------|--------|---------------------------|--------|
|   |                    |   |   |                      |   |
|   | Non-accelerated filer   |  ̈ |   | Smaller reporting company | x      |

----

|                                              |                                                                                                               |   | Page   |   |
|---------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| Special Note Regarding Forward Looking Statements |                                                                                                               |   | 3      |   |
| PART I                                            |                                                                                                               |   |   |   |   |
| Item 1.                                           | Business                                                                                                           |   |   | 4      |   |
| Item 1A.                                          | Risk Factors                                                                                                       |   |   | 10     |   |
| Item 1B.                                          | Unresolved Staff Comments                                                                                          |   |   | 10     |   |
| Item 2.                                           | Properties                                                                                                         |   |   | 10     |   |
| Item 3.                                           | Legal Proceedings                                                                                                  |   |   | 11     |   |
| Item 4.                                           | (Removed and Reserved)                                                                                             |   |   | 11     |   |
|                                              |                                                                                                               |   |   |   |   |
| PART II                                           |                                                                                                               |   |   |   |   |
| Item 5.                                           | Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities |   |   | 11     |   |
| Item 6.                                           | Selected Financial Data                                                                                            |   |   |   |   |
| Item 7.                                           | Management’s Discussion and Analysis of Financial Condition and Results of Operations                        |   |   | 12     |   |
| Item 7A.                                          | Quantitative and Qualitative Disclosures about Market Risk                                                         |   |   | 24     |   |
| Item 8.                                           | Financial Statements and Supplementary Data                                                                        |   |   | 25     |   |
| Item 9.                                           | Changes In and Disagreements With Accountants on Accounting and Financial Disclosure                               |   |   | 42     |   |
| Item 9A.                                          | Controls and Procedures                                                                                            |   |   | 42     |   |
| Item 9B.                                          | Other Information                                                                                                  |   |   | 42     |   |
|                                              |                                                                                                               |   |   |   |   |
| PART III                                          |                                                                                                               |   |   |   |   |
| Item 10.                                          | Directors, Executive Officers and Corporate Governance                                                             |   |   |   |   |
| Item 11.                                          | Executive Compensation                                                                                             |   |   | 46     |   |
| Item 12.                                          | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters                     |   |   | 48     |   |
| Item 13.                                          | Certain Relationships and Related Transactions, and Director Independence                                          |   |   | 48     |   |
| Item 14.                                          | Principal Accounting Fees and Services                                                                             |   |   |   |   |
| Item 15.                                          | Exhibits, Financial Statement Schedules                                                                            |   |   | 51     |   |
|                                              |                                                                                                               |   |   |   |   |

----

----

----

----

----

----

| 1.   | Increased mechanical strength to 170Mpa |
|----------------|-----------------------------------------|

| 2.   | Increased biological activities to accelerate bone cell substitution. |
|----------------|-----------------------------------------------------------------------|

| 3.   | Extended the degeneration period during the implant. While the PA is degenerating layer by layer, the bone cells grow and take its place. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------|

| 1.   | Our Company is researching and currently developing the capability of manufacturing several different kinds of human implant products including Artificial Lumber Disc, Mini-Screws, Suture Anchors and other PA products. Currently the company has two production lines certified by the GMP regulations. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2.   Our Company is constantly analyzing the market needs to develop suitable products. One of the company’s products is currently pending SFDA approval and two products are under clinical tests. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| PA Screw                               |   | Achieved by year 2011 |   |   | Achieved by year 2013 |         |   | Achieved by year 2017 |         |
|----------------------------------------|--------|-----------------------|--------|--------|-----------------------|--------------|--------|-----------------------|--------------|
| Access Hospitals:                      |   |                  | 50     |   |                  |         | 522    |                  |         |   | 1500 |   |
| Avg. Monthly consumption/Per Hospital: |   |                  | 18     |   |                  |         | 30     |                  |         |   | 30 |   |
| Months:                                |   |                  | 12     |   |                  |         | 12     |                  |         |   | 12 |   |
| Gross turnover per year:               |   | US$665,280            |   |   | US$25,671,420         |         |   | US$64,800,000         |         |
|                                   |   |                  |   |   |                  |         |   |                  |         |   |   |   |
| PA Wire                                |   | Achieved by year 2011 |   |   | Achieved by year 2013 |         |   | Achieved by year 2017 |         |
| Access Hospitals:                      |   |                  | 0      |   |                  |         | 522    |                  |         |   | 1500 |   |
| Avg. Monthly consumption/Per Hospital: |   |                  | 0      |   |                  |         | 5      |                  |         |   | 10 |   |
| Months:                                |   |                  | 12     |   |                  |         | 12     |                  |         |   | 12 |   |
| Gross turnover per year:               |   | $                     | US0.00 |   |                  | US$1,487,610 |   |                  | US$9,000,000 |   |

|                                                                                                                                                                                                 |   |       |   |   |          |   |   |          |   |   |   |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------|--------|--------|---------------|--------|--------|---------------|--------|--------|--------|--------|
| Total:                                                                                                                                                                                               |   | US$665,280 |   |   | US$27,159,030 |   |   | US$73,800,000 |   |
|                                                                                                                                                                                                 |   |       |   |   |          |   |   |          |   |   |   |   |
| * The projected gross turnover figures in this table are based on fund availability to the company for the past two years. We expect a much higher growth rate when adequate funds become available. |   |       |   |   |          |

----

| -   | There are no similar patent registrations in China. |
|---------------|-----------------------------------------------------|

| -   | We are the only company qualified and permitted to take clinical trials by China |
|---------------|----------------------------------------------------------------------------------|

| -   | SFDA |
|---------------|------|

| -   | We have a timing advantage over other companies in China which would have to go through the preclinical testing for the SFDA permit on Clinical Trials. |
|---------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| -   | Under existing regulation by SFDA, it will take at least 3-5 years to complete clinical trials for a new product similar to the Company’s PA Screw, which has finished all required clinical trials. |
|---------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|  Title: High molecular human body embedding article and its preparing process product and use                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  Application Number:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |  97119073 |  Application Date: |  1997.10.22 |
|  Publication Number:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |  1214939 |  Publication Date: |  1999.04.28 |
|  Approval Pub. Date:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |  Granted Pub. Date: |  2002.08.14 |
|  International Classification:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |  A61F2/02,A61L27/00,C08L33/00 |
|  Applicant(s) Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |  Liu Jianyu |
|  Address:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |  518111 |
|  Inventor(s) Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|  Attorney & Agent:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |  Li Zhining |
| Abstract                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|      The present invention discloses a macromolecular implant for human body and its preparation process, and relates to the products made up by using said macromolecular implant and their application. Said invented product is made up by using resin fibre through hot-pressing treatment according to the formula provided by said invention, and its strength is high, tenacity is good and its shape can be processed according to the requirement in the period of bone union after implantation, and said implant can be made into the fixation block, eurymeric block, fastening piece and suture for reduction of fracture, and can be started to be degraded from twenty-fourth week after implantation, and can be completely absorbed by human body after 1.5-2 years, and its cost is low. |

----

----

| Fiscal Quarter                            |   | High Bid |   |   | Low Bid |   |
|-------------------------------------------|--------|----------|--------|--------|---------|--------|
| 2010                                      |   |     |   |   |    |   |
| Fourth Quarter 08-01-10 to 10-31-10  |   | $        | 1.00   |   |    | $      | 0.06 |   |
| Third Quarter 05-01-10 to 07-31-10   |   | $        | 3.00   |   |    | $      | 3.00 |   |
| Second Quarter 02-01-10 to 04-30-10  |   | $        | 3.00   |   |    | $      | 3.00 |   |
| First Quarter 11-01-09 to 01-31-10   |   | $        | 3.10   |   |    | $      | 3.00 |   |
|                                      |   |
| Fiscal Quarter                            |   | High Bid |   |   | Low Bid |   |
| 2009                                      |   |     |   |   |    |   |   |   |
| Fourth Quarter 08-01-09 to 10-31-09  |   | $        | 3.00   |   |    | $      | 3.00 |   |
| Third Quarter 05-01-09 to 07-31-09   |   | $        | 3.00   |   |    | $      | 3.00 |   |
| Second Quarter 02-01-09 to 04-30-09  |   | $        | 3.00   |   |    | $      | 3.00 |   |
| First Quarter 11-01-08 to 01-31-09   |   | $        | 3.00   |   |    | $      | 3.00 |   |

----

----

| 1.   | The company's lack of funds in new R&D, especially in clinical testing; |
|----------------|-----------------------------------------------------------------------------|

| 2.   | The company's lack of funds in new equipment and the utilization of the production process after SFDA approval; |
|----------------|----------------------------------------------------------------------------------------------------------------------|

| 3.   | The Company may need to seek funding through such vehicles as convertible notes and warrants, private placements, and/or convertible debentures; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | The company needs funding for marketing and network build-up; |
|----------------|---------------------------------------------------------------|

| 5.   | The company plans to seek approval for clinical testing and marketing on a worldwide basis, including US FDA approval for testing and marketing in the United States of America, and there is no guaranty that we will obtain any such approval; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.   | While the company currently holds a patent originating in China, the patent does not protect our intellectual property in the United States, and the company is unsure of the validity of the patent in other countries. However, specific trade secrets are involved in the manufacturing of our product to help protect our technologies, and reverse engineering is unlikely for our types of products and technologies. Additionally, all machinery used to manufacture our products is protected by Chinese patents. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 1.   | A notably reduced need for a secondary surgery to remove implant due to post-operative complications, therefore avoiding unnecessary risk and expense on all patient care; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.   | Enhancing the performance of the materials by manufacturing them to be easily fitted to each patient, forming an exact fit; |
|----------------|-----------------------------------------------------------------------------------------------------------------------------|

| 3.   | Improving the biological activity of materials. Clinical trial results have shown that as PA implants degrade, they promote a progressive shift of load to the new bone creating micro-motion and thereby avoiding bone atrophy due to 'stress shielding'; |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | Reducing the chance of post-operative infection; |
|----------------|--------------------------------------------------|

| 5.   | Effectively controlling the degeneration speed, so that there will be no complications in treating repeat injuries; |
|----------------|---------------------------------------------------------------------------------------------------------------------|

| 6.   | Ease of post-operative care i.e. no distortion during x-ray imaging; |
|----------------|----------------------------------------------------------------------|

| 7.   | Simple and cost-effective to manufacture. |
|----------------|-------------------------------------------|

----

----

----

| Estimate current production lines in full capacity |                   |
|----------------------------------------------------|------------------------|
|                                             | Output Quantity (Max.) |   | Price at ex-factory (US$) |   |   | Total Turnover (US$) |   |
| PA Screw                                           | 100,000                | (piece) |   |   | 180 |   |   |   | 18,000,000 |   |
| PA Binding Wire                                    | 240,000                | (pack) |   |   | 50 |   |   |   | 12,000,000 |   |
|                                             |                 |   |  Total: |   |   |   | 30,000,000 |   |

----

| Statistic and Census report by Ministry of Health of People's Republic of China.            |
|---------------------------------------------------------------------------------------------|
| (Year 2009)                                                                                 |
|                                                                                      |   |   |   |   | Total | Total |
|                                                                                      | Total | Government | Society | Private | Non-Profit | Profit |
| Hospitals                                                                                   | 19712 | 9777 | 6048 | 3887 | 15650 | 4038 |
|    General Hospital                                                          | 13119 | 5830 | 5060 | 2229 | 10856 | 2245 |
|    TCM Hospital                                                              | 2688 | 2244 | 158 | 286 | 2403 | 285 |
|    TCM-WM Hospital                                                           | 236 | 96 | 48 | 92 | 139 | 97 |
|    Minority Hospital                                                         | 191 | 170 | 8 | 13 | 175 | 16 |
|    Specialist Hospital                                                       | 3437 | 1422 | 763 | 1252 | 2048 | 1383 |
|    Nursing Hospital                                                          | 41 | 15 | 11 | 15 | 29 | 12 |
|  TCM Hospital:  Traditional Chinese Medicine Hospital                        |   |   |   |
| WM Hospital:  Western Medicine Hospital                                           |   |   |   |   |   |
| Minority Hospital:  The hospitals locate in Autonomous Region (Province) in China |

----

----

----

----

----

| 1.   | Property and equipment |
|----------------|------------------------|

| 2.   | Long-lived assets |
|----------------|-------------------|

| 3.   | Fair value of financial instruments |
|----------------|-------------------------------------|

| 4.   | Government  grant |
|----------------|-----------------------------|

| 5.   | Income taxes |
|----------------|--------------|

----

| 6.   | Research and Development |
|----------------|--------------------------|

| 7.   | Foreign currency translation |
|----------------|------------------------------|

----

----

----

|                                                                                             |   |  Pages          |
|--------------------------------------------------------------------------------------------------|--------|----------------------|
|  Reports of Independent Registered Public Accounting Firm                              |   |  F1-F2          |
|                                                                                             |   |                 |
|  Consolidated Balance Sheets                                                           |   |  F3             |
|                                                                                             |   |                 |
|  Consolidated Statements of Operations and Comprehensive Loss      |   |  F4             |
|                                                                                             |   |                 |
|  Consolidated Statements of Stockholders’ Deficiency                             |   |  F5             |
|                                                                                             |   |                 |
|  Consolidated Statements of Cash Flows                                                 |   |  F6             |
|                                                                                             |   |                 |
|  Notes to Consolidated Financial Statements                                            |   |   F7 - F13 |

----

----

| Jimmy C.H. Cheung & CoCertified Public Accountants  |
|--------------------------------------------------------------|

----

| ADVANCED BIOMEDICAL TECHNOLOGIES, INC. ("ABMT")                                               |        |
|-----------------------------------------------------------------------------------------------|-------------|
| AND SUBSIDIARIES                                                                              |        |
| (A DEVELOPMENT STAGE COMPANY)                                                                 |        |
| CONSOLIDATED BALANCE SHEETS                                                                   |        |
|                                                                                          |        |   |   |   |
|                                                                                          |        |   |   |   |
| ASSETS                                                                                        |        |
|                                                                                          | October 31, |   |
|                                                                                          | 2010        |   | 2009 |   |
|                                                                                          |        |   |   |   |
|                                                                                          |        |   |   |   |
| CURRENT ASSETS                                                                                |        |   |   |   |
| Cash and cash equivalents                                                                     |        | $ | 38,614 |   |   | $ | 10,606 |   |
| Other receivables and prepaid expenses                                                        |        |   | 12,623 |   |   |   | 20,473 |   |
| Total Current Assets                                                                          |        |   | 51,237 |   |   |   | 31,079 |   |
|                                                                                          |        |   |   |   |   |   |   |   |
| PROPERTY AND EQUIPMENT, NET                                                                   |        |   | 49,461 |   |   |   | 70,088 |   |
| TOTAL ASSETS                                                                                  |        | $ | 100,698 |   |   | $ | 101,167 |   |
|                                                                                          |        |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS' DEFICIT                                                         |        |
|                                                                                          |        |   |   |   |   |   |   |   |
| CURRENT LIABILITIES                                                                           |        |   |   |   |   |   |   |   |
| Other payables and accrued expenses                                                           |        | $ | 25,711 |   |   | $ | 30,657 |   |
| Due to a stockholder                                                                          |        |   | 217,951 |   |   |   | 335,755 |   |
| Due to directors                                                                              |        |   | 158,941 |   |   |   | 220,894 |   |
| Due to a related company                                                                      |        |   | 400,192 |   |   |   | 390,459 |   |
| Due to related parties                                                                        |        |   | 788,400 |   |   |   | 386,159 |   |
| Total Current Liabilities                                                                     |        |   | 1,591,195 |   |   |   | 1,363,924 |   |
|                                                                                          |        |   |   |   |   |   |   |   |
|                                                                                          |        |   |   |   |   |   |   |   |
| COMMITMENTS AND CONTINGENCIES                                                                 |        |   | - |   |   |   | - |   |
|                                                                                          |        |   |   |   |   |   |   |   |
| DEFICIT                                                                                       |        |   |   |   |   |   |   |   |
| ABMT Stockholders' Deficit                                                                    |        |   |   |   |   |   |   |   |
| Common stock, $0.00001 par value, 100,000,000 shares                                          |        |   |   |   |   |   |   |   |
| authorized, 56,144,850 and 55,721,000 shares                                             |        |   |   |   |   |   |   |   |
| issued and outstanding as of October 31, 2010 and 2009                                        |        |   | 562 |   |   |   | 557 |   |
| Common stock, 230,000 shares to be issued                                                     |        |   | 2 |   |   |   | - |   |
| Stock subscription receivable                                                                 |        |   | (230,000 |   |   |   | - |   |
| Additional paid-in capital                                                                    |        |   | 1,494,551 |   |   |   | 732,269 |   |
| Deferred stock compensation                                                                   |        |   | (206,459 |   |   |   | (292,292 | ) |
| Accumulated deficit during development stage                                                  |        |   | (2,436,044 |   |   |   | (1,619,245 | ) |
| Accumulated other comprehensive loss                                                          |        |   | (113,109 |   |   |   | (84,046 | ) |
| Total ABMT Stockholders' Deficit                                                              |        |   | (1,490,497 |   |   |   | (1,262,757 | ) |
|                                                                                          |        |   |   |   |   |   |   |   |
| Noncontrolling interests                                                                      |        |   | - |   |   |   | - |   |
| Total Deficit                                                                                 |        |   | (1,490,497 |   |   |   | (1,262,757 | ) |
| TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT                                                   |        | $ | 100,698 |   |   | $ | 101,167 |   |
|                                                                                          |        |   |   |   |   |   |   |   |
|                                                                                          |        |
|   The accompanying notes are an integral part of these consolidated financial statements |
|                                                                                          |

----

| ADVANCED BIOMEDICAL TECHNOLOGIES, INC. AND SUBSIDIARIES                                |   |
|----------------------------------------------------------------------------------------|--------|
| (A DEVELOPMENT STAGE COMPANY)                                                          |   |
| CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS                           |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   | Year ended |   |   | September 25, 2002 |   |
|                                                                                   |   | October 31, |   |   | (Inception) through |   |
|                                                                                   |   | 2010 |   |   | 2009 |   |   | October 31, 2010 |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |
| OPERATING EXPENSES                                                                     |   |   |   |   |   |   |   |   |   |
| General and administrative expenses                                                    |   | $ | 687,210 |   |   | $ | 448,944 |   |   | $ | 1,982,369 |   |
| Depreciation                                                                           |   |   | 22,096 |   |   |   | 31,382 |   |   |   | 258,901 |   |
| Research and development (Net of                                                       |   |   |   |   |   |   |   |   |   |   |   |   |
|   government grant)                                                          |   |   | 11,686 |   |   |   | 10,313 |   |   |   | 119,033 |   |
| Total Operating Expenses                                                               |   |   | 720,992 |   |   |   | 490,639 |   |   |   | 2,360,303 |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| LOSS FROM OPERATIONS                                                                   |   |   | (720,992 | ) |   |   | (490,639 | ) |   |   | (2,360,303 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| OTHER INCOME (EXPENSES)                                                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Other income                                                                           |   |   | 140 |   |   |   | 15 |   |   |   | 2,116 |   |
| Interest income                                                                        |   |   | 103 |   |   |   | 96 |   |   |   | 1,601 |   |
| Interest paid to a stockholder                                                         |   |   |   |   |   |   |   |   |   |   |   |   |
|   and related parties                                                        |   |   | (59,272 | ) |   |   | (35,570 | ) |   |   | (100,395 | ) |
| Imputed interest                                                                       |   |   | (28,356 | ) |   |   | (31,656 | ) |   |   | (177,084 | ) |
| Other expenses                                                                         |   |   | (8,422 | ) |   |   | (678 | ) |   |   | (19,184 | ) |
| Total Other Expenses, net                                                              |   |   | (95,807 | ) |   |   | (67,793 | ) |   |   | (292,946 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| LOSS FROM OPERATIONS BEFORE TAXES                                                      |   |   | (816,799 | ) |   |   | (558,432 | ) |   |   | (2,653,249 | ) |
| Income tax expense                                                                     |   |   | - |   |   |   | - |   |   |   | - |   |
| NET LOSS                                                                               |   |   | (816,799 | ) |   |   | (558,432 | ) |   |   | (2,653,249 | ) |
| Net loss attributable to noncontrolling interests                                      |   |   | - |   |   |   | - |   |   |   | 217,205 |   |
| NET LOSS ATTRIBUTABLE TO ABMT                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| COMMON STOCKHOLDERS                                                                    |   |   | (816,799 | ) |   |   | (558,432 | ) |   |   | (2,436,044 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| OTHER COMPREHENSIVE INCOME (LOSS)                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| Total other comprehensive loss                                                         |   |   | (29,063 | ) |   |   | (1,856 | ) |   |   | (113,109 | ) |
| Add: foreign currency translation loss                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| attributable to noncontrolling interest                                                |   |   | - |   |   |   | - |   |   |   | - |   |
| Foreign currency translation loss                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| attributable to ABMT common stockholders                                               |   |   | (29,063 | ) |   |   | (1,856 | ) |   |   | (113,109 | ) |
| COMPREHENSIVE LOSS ATTRIBUTABLE                                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| TO ABMT COMMON STOCKHOLDERS                                                            |   | $ | (845,862 | ) |   | $ | (560,288 | ) |   | $ | (2,549,153 | ) |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss per share-basic and diluted                                                   |   | $ | (0.02 | ) |   | $ | (0.01 | ) |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average number of shares                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| outstanding during the period                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| - basic and diluted                                                                    |   |   | 55,864,524 |   |   |   | 54,758,489 |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |   |
| The accompanying notes are an integral part of these consolidated financial statements |   |

----

| ADVANCED BIOMEDICAL TECHNOLOGIES, INC. AND SUBSIDIARIES   |
|-----------------------------------------------------------|
| (A DEVELOPMENT STAGE COMPANY)                             |
| CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIENCY |

|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |
|----------------------------------------------------------------------------------------|--------------|--------|---------------------|--------|-----------|--------|---------------|--------|------------|--------|----------------|--------|--------------|--------|---------------|-----------|----------------|-------------------|-----------|--------|--------|------------|
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   | Accumulated   |      |           |  Accumulated |      |   |   |       |   |
|                                                                                   | Common Stock |   | Shares to be issued |   | Stock     |   | Additional    |   | Deferred   |   | deficit during |   | other        |   |          |      |           |              |
|                                                                                   | Number       |   |                |   | Number of |   | subscriptions |   | Paid-in    |   | Stock          |   | development  |   | comprehensive |      | Noncontrolling |              |
|                                                                                   | of Shares    |   | Amount              |   | Shares    |   | Amount        |   | receivable |   | capital        |   | Compensation |   | stage         |      | loss           |              | interests |   | Total  |       |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |
| Stock issued to founders for cash                                                      | 50,510,000   |   | $                   | 505    |      |   | -             |   | $          | -      |           | $      | -            |   | $             | 275,002   |           | $                 | -         |   | $      | -          |   | $ | - |   | $ | 217,205 |   | $ | 492,712 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the period                                                                | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (40,343    | ) |   | - |   |   | (17,290 | ) |   | (57,633 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (225 | ) |   | 10 |   |   | (215 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (57,848 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Balance at December 31, 2003                                                           | 50,510,000   |   |                | 505    |      |   | -             |   |       | -      |           |   | -            |   |          | 275,002   |           |              | -         |   |   | (40,343    | ) |   | (225 | ) |   | 199,925 |   |   | 434,864 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                  | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (65,960    | ) |   | - |   |   | (28,269 | ) |   | (94,229 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (357 | ) |   | 2 |   |   | (355 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (94,584 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Balance at December 31, 2004                                                           | 50,510,000   |   |                | 505    |      |   | -             |   |       | -      |           |   | -            |   |          | 275,002   |           |              | -         |   |   | (106,303   | ) |   | (582 | ) |   | 171,658 |   |   | 340,280 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Imputed interest on advances from a stockholder                                        |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |
| and related company                                                                    | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 23,103    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 23,103 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                  | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (357,863   | ) |   | - |   |   | (153,370 | ) |   | (511,233 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (12,290 | ) |   | 2,064 |   |   | (10,226 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (521,459 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Balance at December 31, 2005                                                           | 50,510,000   |   |                | 505    |      |   | -             |   |       | -      |           |   | -            |   |          | 298,105   |           |              | -         |   |   | (464,166   | ) |   | (12,872 | ) |   | 20,352 |   |   | (158,076 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Imputed interest on advances from a stockholder                                        |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |
| and related company                                                                    | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 27,184    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 27,184 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                  | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (172,738   | ) |   | - |   |   | (18,276 | ) |   | (191,014 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (6,084 | ) |   | (2,076 | ) |   | (8,160 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (199,174 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Balance at December 31, 2006                                                           | 50,510,000   |   |                | 505    |      |   | -             |   |       | -      |           |   | -            |   |          | 325,289   |           |              | -         |   |   | (636,904   | ) |   | (18,956 | ) |   | - |   |   | (330,066 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Imputed interest on advances from a stockholder,                                       |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |
| related company and related party                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 39,021    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 39,021 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                  | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (196,871   | ) |   | - |   |   | - |   |   | (196,871 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (27,401 | ) |   | - |   |   | (27,401 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (224,272 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Balance at December 31, 2007                                                           | 50,510,000   |   |                | 505    |      |   | -             |   |       | -      |           |   | -            |   |          | 364,310   |           |              | -         |   |   | (833,775   | ) |   | (46,357 | ) |   | - |   |   | (515,317 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Imputed interest on advances from a stockholder                                        |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |
| and related company                                                                    | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 27,764    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 27,764 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the period                                                                | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (227,038   | ) |   | - |   |   | - |   |   | (227,038 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (35,833 | ) |   | - |   |   | (35,833 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (262,871 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Balance at October 31,2008                                                             | 50,510,000   |   |                | 505    |      |   | -             |   |       | -      |           |   | -            |   |          | 392,074   |           |              | -         |   |   | (1,060,813 | ) |   | (82,190 | ) |   | - |   |   | (750,424 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Recapitalization                                                                       | 5,104,000    |   |                | 51     |      |   | -             |   |       | -      |           |   | -            |   |          | (51       | )              |              | -         |   |   | -          |   |   | - |   |   | - |   |   | - |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for services ($3.05 per share)                                            | 100,000      |   |                | 1      |      |   | -             |   |       | -      |           |   | -            |   |          | 304,999   |           |              | (292,292  | )      |   | -          |   |   | - |   |   | - |   |   | 12,708 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for cash in private placement ($1.15 per share)                           | 5,000        |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 5,750     |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 5,750 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for cash in private placement ($1.15 per share)                           | 2,000        |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 2,300     |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 2,300 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Contributed capital                                                                    | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 26,950    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 26,950 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Distributed to the stockholders                                                        | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | (31,409   | )              |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (31,409 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Imputed Interest on advances from a stockholder                                        |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |
| and related company                                                                    | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 31,656    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 31,656 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                  | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (558,432   | ) |   | - |   |   | - |   |   | (558,432 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (1,856 | ) |   | - |   |   | (1,856 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (560,288 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Balance at October 31, 2009                                                            | 55,721,000   |   |                | 557    |      |   | -             |   |       | -      |           |   | -            |   |          | 732,269   |           |              | (292,292  | )      |   | (1,619,245 | ) |   | (84,046 | ) |   | - |   |   | (1,262,757 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for cash in private placement ($1.5 per share)                            | 6,667        |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 10,000    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 10,000 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for cash in private placement ($1.5 per share)                            | 16,667       |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 25,000    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 25,000 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for cash in private placement ($1.5 per share)                            | 136,833      |   |                | 2      |      |   | -             |   |       | -      |           |   | -            |   |          | 205,248   |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 205,250 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock to be issued for cash in private placement ($1 per share)                        | -            |   |                | -      |      |   | 230,000       |   |       | 2      |           |   | (230,000     |   |          | 229,998   |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | - |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for services ($1 per share)                                               | 100,000      |   |                | 1      |      |   | -             |   |       | -      |           |   | -            |   |          | 99,999    |           |              | (100,000  | )      |   | -          |   |   | - |   |   | - |   |   | - |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for services ($1 per share)                                               | 13,683       |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 13,683    |           |              | (13,683   | )      |   | -          |   |   | - |   |   | - |   |   | - |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock issued for services ($1 per share)                                               | 150,000      |   |                | 2      |      |   | -             |   |       | -      |           |   | -            |   |          | 149,998   |           |              | (150,000  | )      |   | -          |   |   | - |   |   | - |   |   | - |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Amortisation for stock issued for services                                             | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | 349,516   |   |   |       |   |   |   |   |   |   |   |   | 349,516 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Imputed interest on advances from a stockholder                                        |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |
| and related company                                                                    | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | 28,356    |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | 28,356 |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year                                                                  | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | (816,799   | ) |   | - |   |   | - |   |   | (816,799 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Foreign currency translation loss                                                      | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | (29,063 | ) |   | - |   |   | (29,063 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                                                                     | -            |   |                | -      |      |   | -             |   |       | -      |           |   | -            |   |          | -         |           |              | -         |   |   | -          |   |   | - |   |   | - |   |   | (845,862 | ) |
| Balance at October 31, 2010                                                            | 56,144,850   |   | $                   | 562    |      |   | 230,000       |   | $          | 2      |           | $      | (230,000     |   | $             | 1,494,551 |           | $                 | (206,459  | )      | $      | (2,436,044 | ) | $ | (113,109 | ) | $ | - |   | $ | (1,490,497 | ) |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
|                                                                                   |         |   |                |   |      |   |          |   |       |   |           |   |         |   |          |      |           |              |      |   |   |       |   |   |   |   |   |   |   |   |   |   |
| The accompanying notes are an integral part of these consolidated financial statements |         |   |                |   |      |   |          |   |       |   |
|                                                                                   |         |

----

| ADVANCED BIOMEDICAL TECHNOLOGIES, INC. AND SUBSIDIARIES |
|---------------------------------------------------------|
| (A DEVELOPMENT STAGE COMPANY)                           |
|  CONSOLIDATED STATEMENTS OF CASH FLOWS             |

|                                                                                   |   |        |     |   |   |   |     |                |   |
|----------------------------------------------------------------------------------------|--------|-------------|----------|--------|--------|--------|----------|---------------------|--------|
|                                                                                   |   |        |     |   |   |   |     |                |   |
|                                                                                   |   | Year ended  |     |   |   |   |     | September 25, 2002  |   |
|                                                                                   |   | October 31, |     |   |   |   |     | (inception) through |   |
|                                                                                   |   | 2010        |     |   | 2009   |   |     | October 31, 2010    |   |
|                                                                                   |   |        |     |   |   |   |     |                |   |
| CASH FLOWS FROM OPERATING ACTIVITIES                                                   |   |        |     |   |   |   |     |                |   |
| Net loss                                                                               |   | $           | (816,799 | )      |   | $      | (558,432 | )                   |   | $ | (2,436,044 | ) |
| Adjustments to reconcile net loss to cash                                              |   |        |     |   |   |   |     |                |   |   |   |   |
| used in operating activities:                                                          |   |        |     |   |   |   |     |                |   |   |   |   |
| Depreciation                                                                           |   |        | 22,096   |   |   |   | 31,382   |                |   |   | 261,370 |   |
| Loss on disposal of fixed assets                                                       |   |        | 5,328    |   |   |   | -        |                |   |   | 5,328 |   |
| Stock issued for services                                                              |   |        | 349,516  |   |   |   | 12,708   |                |   |   | 362,224 |   |
| Noncontrolling interests                                                               |   |        | -        |   |   |   | -        |                |   |   | (217,205 | ) |
| Imputed interest                                                                       |   |        | 28,356   |   |   |   | 31,656   |                |   |   | 177,084 |   |
| Changes in operating assets and liabilities                                            |   |        |     |   |   |   |     |                |   |   |   |   |
| (Increase) decrease in:                                                                |   |        |     |   |   |   |     |                |   |   |   |   |
| Other receivables and prepaid expenses                                                 |   |        | 8,145    |   |   |   | (12,296  | )                   |   |   | (12,623 | ) |
| Increase (decrease) in:                                                                |   |        |     |   |   |   |     |                |   |   |   |   |
| Other payables and accrued expenses                                                    |   |        | (5,052   | )      |   |   | 3,736    |                |   |   | 25,711 |   |
| Net cash used in operating activities                                                  |   |        | (408,410 | )      |   |   | (491,246 | )                   |   |   | (1,834,155 | ) |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| Purchase of property and equipment                                                     |   |        | (5,638   | )      |   |   | (20,590  | )                   |   |   | (316,159 | ) |
| Net cash used in investing activities                                                  |   |        | (5,638   | )      |   |   | (20,590  | )                   |   |   | (316,159 | ) |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| Stock issued to founders                                                               |   |        | -        |   |   |   | -        |                |   |   | 505 |   |
| Proceeds from issuance of shares                                                       |   |        | 240,250  |   |   |   | 8,050    |                |   |   | 248,300 |   |
| Contribution by stockholders                                                           |   |        | -        |   |   |   | -        |                |   |   | 519,157 |   |
| Distributed to stockholders                                                            |   |        | -        |   |   |   | (4,459   | )                   |   |   | (31,409 | ) |
| Due to a noncontrolling stockholder of a subsidiary                                    |   |        | -        |   |   |   | (3,127   | )                   |   |   | - |   |
| Due to a stockholder                                                                   |   |        | (117,793 | )      |   |   | 250,571  |                |   |   | 217,951 |   |
| Due to directors                                                                       |   |        | (66,051  | )      |   |   | (31,302  | )                   |   |   | 158,941 |   |
| Due to a related company                                                               |   |        | -        |   |   |   | -        |                |   |   | 400,192 |   |
| Due to related parties                                                                 |   |        | 384,919  |   |   |   | 224,093  |                |   |   | 788,400 |   |
| Net cash provided by financing activities                                              |   |        | 441,325  |   |   |   | 443,826  |                |   |   | 2,302,037 |   |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| EFFECT ON EXCHANGE RATES ON CASH                                                       |   |        | 731      |   |   |   | (260     | )                   |   |   | (113,109 | ) |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS                                    |   |        | 28,008   |   |   |   | (68,270  | )                   |   |   | 38,614 |   |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD                                       |   |        | 10,606   |   |   |   | 78,876   |                |   |   | - |   |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| CASH AND CASH EQUIVALENTS AT END OF PERIOD                                             |   | $           | 38,614   |   |   | $      | 10,606   |                |   | $ | 38,614 |   |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
|                                                                                   |   |        |     |   |   |   |     |                |   |   |   |   |
| The accompanying notes are an integral part of these consolidated financial statements |   |        |

----

| 1.   | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION |
|----------------|-------------------------------------------------------------|

| (A)   | Organization |
|-----------------|--------------|

|   | (1) | The balance sheet consisting of the net assets of the acquirer at historical cost and the net assets of the acquiree at historical cost. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The statement of operations including the operations of the acquirer for the periods presented and the operations of the acquiree from the date of the transaction. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (B)   | Principles of consolidation |
|-----------------|-----------------------------|

| (C)   | Use of estimates |
|-----------------|------------------|

| (D)   | Cash and cash equivalents |
|-----------------|---------------------------|

| (E)   | Property and equipment |
|-----------------|------------------------|

| (F)   | Long-lived assets |
|-----------------|-------------------|

| (G)   | Fair value of financial instruments |
|-----------------|-------------------------------------|

| (H)   | Government grant |
|-----------------|------------------|

| (I)   | Income taxes |
|-----------------|--------------|

----

| (J)   | Research and Development |
|-----------------|--------------------------|

| (K)   | Foreign currency translation |
|-----------------|------------------------------|

|   |                                                                                                               |   | October 31,2010                            |   | October 31, 2009                           |
|--------|--------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------|--------|--------------------------------------------|
|   | Balance sheet items, except for share capital, additional paid-in capital and accumulated deficits, as of year end |   |    US$1=HK$7.7524=RMB6.6718 |   |    US$1=HK$7.7504=RMB6.8381 |
|   | Amounts included in the statements of operations and cash flows for the year                                       |   |   US$1=HK$7.76739=RMB6.80784     |   |   US$1=HK$7.75203=RMB6.84402     |

| (L)   | Other comprehensive loss |
|-----------------|--------------------------|

| (M)   | Earnings per share |
|-----------------|--------------------|

----

| (N)   | Segments |
|-----------------|----------|

| (O)   | Recent Accounting Pronouncements |
|-----------------|----------------------------------|

| 2.   | PROPERTY AND EQUIPMENT |
|----------------|------------------------|

----

|                           |   | October 31, |    |
|--------------------------------|--------|-------------|---------|
|                           |   | 2010        |    |   | 2009 |   |
|                           |   |        |    |   |   |   |
| Plant and machinery            |   | $           | 155,201 |   |   | $ | 147,040 |   |
| Motor vehicles                 |   |        | 41,323  |   |   |   | 48,115 |   |
| Office equipment               |   |        | 25,029  |   |   |   | 23,356 |   |
| Office improvements            |   |        | 120,418 |   |   |   | 117,490 |   |
|                           |   |        | 341,971 |   |   |   | 336,001 |   |
| Less: accumulated depreciation |   |        | 292,510 |   |   |   | 265,913 |   |
|                           |   |        |    |   |   |   |   |   |
| Property and equipment, net    |   | $           | 49,461  |   |   | $ | 70,088 |   |

| 3.   | OTHER PAYABLES AND ACCRUED LIABILITIES |
|----------------|----------------------------------------|

|                |   | October 31, |   |
|---------------------|--------|-------------|--------|
|                |   | 2010        |   |   | 2009 |   |
|                |   |        |   |   |   |   |
| Other payables      |   | $           | 21,619 |   |   | $ | 4,855 |   |
| Accrued liabilities |   |        | 4,092  |   |   |   | 25,802 |   |
|                |   | $           | 25,711 |   |   | $ | 30,657 |   |
|                |   |        |   |   |   |   |   |   |

| 4.   | RELATED PARTY TRANSACTIONS |
|----------------|----------------------------|

| 5   | STOCKHOLDERS’ DEFICIENCY |
|---------------|--------------------------------|

----

| 6.   | COMMITMENTS AND CONTINGENCIES |
|----------------|-------------------------------|

| (A)   | Employee benefits |
|-----------------|-------------------|

----

| (B)   | Lease commitments |
|-----------------|-------------------|

|   |   |   |   |   |
|--------|--------|--------|--------|--------|
|   | 2011   |   | $      | 22,121 |   |
|   | 2012   |   |   | 23,227 |   |
|   | 2013   |   |   | 24,388 |   |
|   | 2014   |   |   | 19,085 |   |
|   | Total  |   | $      | 88,821 |   |
|   |   |   |   |   |   |

| 7.   | INCOME TAX |
|----------------|------------|

| 8.  | CONCENTRATIONS AND RISKS |
|----------|--------------------------|

| 9.   | GOING CONCERN |
|----------------|---------------|

----

----

| Name and Address | Age | Position(s)                                  |
|------------------|-----|----------------------------------------------|
| Chi Ming YU      | 37  | President, Director                          |
| WANG Hui         | 41  | Chief Executive Officer, Director            |
| Kai GUI          | 41  | Director, Secretary, Chief Financial Officer |
| QUE Yong         | 43  | Director                                     |

----

|   | 1. | Any petition under the Federal bankruptcy laws or any state insolvency law being filed by or against, or a receiver, fiscal agent or similar officer being appointed by a court for the business or property of such person, or any partnership in which he was a general partner at or within two years before the time of such filing, or any corporation or business association of which he was an executive officer at or within two years before the time of such filing;  |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | 2. | Conviction in a criminal proceeding, or being a named subject of a pending criminal proceeding (excluding traffic violations and other minor offenses);   |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3.     | Being the subject of any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him from, or otherwise limiting, the following activities:                                                                                                                                                                                                                                                                                                                                                       |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | i.     | Acting as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank, savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;   |
|   | ii.    | Engaging in any type of business practice; or                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|   | iii.   | Engaging in any activity in connection with the purchase or sale of any security or  commodity or in connection with any violation of Federal or State securities laws or Federal commodities laws;                                                                                                                                                                                                                                                                                                                                                                                       |
|   |   |

|   | 4.  | Being the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described in paragraph (3)(i) of this section, or to be associated with persons engaged in any such activity;   |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | 5.  | Being found by a court of competent jurisdiction in a civil action or by the Securities and Exchange Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;                                                                       |
|   | 6.  | Being found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;                                                    |
|   | 7.  | Being the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:                                                                                                                                                           |
|   | i.  | Any Federal or State securities or commodities law or regulation; or                                                                                                                                                                                                                                                                                                            |
|   | ii. | Any law or regulation respecting financial institutions or insurance companies  including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or                                                             |

----

|   | iii. | Any law or regulation prohibiting mail or wire fraud or fraud in connection with   any business entity; or                                                                                                                                                                                                                                                                                                                                                                      |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | 8.   | Being the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.  |

----

| Executive Officer Compensation Table |   |
|--------------------------------------|--------|
|                                 |   | Fees |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                 |   | Earned |   |   |   |   |   |   |   |   |   |   |   | Nonqualified |   |   |   |   |   |   |   |
|                                 |   | or |   |   |   |   |   |   |   |   | Non-Equity |   |   | Deferred |   |   |   |   |   |   |   |
|                                 |   | Paid in |   |   | Stock |   |   | Option |   |   | Incentive Plan |   |   | Compensation |   |   | All Other |   |   |   |   |
|                                 |   | Cash |   |   | Awards |   |   | Awards |   |   | Compensation |   |   | Earnings |   |   | Compensation |   |   | Total |   |
| Name                            |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |
| (a)                             |   | (b) |   |   | (c) |   |   | (d) |   |   | (e) |   |   | (f) |   |   | (g) |   |   | (h) |   |
|                                 |   |
| WANG Hui                             |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |
| Chi Ming YU                          |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |
| Kai GUI                         |   |   | 0 |   |   | $ | 150,000 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   | $ | 150,000 |   |
| QUE Yong                        |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |
|                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

| Director Compensation |   |
|-----------------------|--------|
|                  |   | Fees |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                  |   | Earned |   |   |   |   |   |   |   |   |   |   |   | Nonqualified |   |   |   |   |   |   |   |
|                  |   | or |   |   |   |   |   |   |   |   | Non-Equity |   |   | Deferred |   |   |   |   |   |   |   |
|                  |   | Paid in |   |   | Stock |   |   | Option |   |   | Incentive Plan |   |   | Compensation |   |   | All Other |   |   |   |   |
|                  |   | Cash |   |   | Awards |   |   | Awards |   |   | Compensation |   |   | Earnings |   |   | Compensation |   |   | Total |   |
| Name             |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |   | (US$) |   |
| (a)              |   | (b) |   |   | (c) |   |   | (d) |   |   | (e) |   |   | (f) |   |   | (g) |   |   | (h) |   |
|                  |   |
| WANG Hui              |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |
| Chi Ming YU           |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |
| Kai GUI          |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |
| QUE Yong         |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |   |   | 0 |   |
|                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

----

| (1) Title of Class           | (2) Name and address of beneficial owner                                                                                 |   | (3) Amount and nature of beneficial ownership |       |   | (4) Percent of class |   |
|------------------------------|--------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------|------------|--------|----------------------|--------|
| Common Stock                 | WANG Hui, CEO & Director                                                                                             |   |                                          | 30,036,820 |   |                 |   | 53.281 | % |
| Common Stock                 | Chi Ming YU, President & Director                                                                                    |   |                                          | 0          |   |                 |   | 0 | % |
| Common Stock                 | QUE Yong, Director                                                                                                       |   |                                          | 0          |   |                 |   | 0 | % |
| Common Stock                 | Kai GUI, Secretary & Director                                                                                        |   |                                          | 150,000    |   |                 |   | 0.267 | % |
| Common Stock                 | Titan Technology Development, LTD., Room 1903 Hing Yip, Commercial Centre, 272 Des Voeux Road Central, Hong Kong, 718332 |   |                                          | 14,496,509 |   |                 |   | 25.714 | % |
| Common Stock                 | WU, AI PING, Room 802, 35 Weicheng Street, Hongyun Garden, Zhongtangshi Lane, Huangpu Road, Tianhe, Guangzhou, 510655    |   |                                          | 5,000,000  |   |                 |   | 8.869 | % |
| All Officers & Directors |                                                                                                                     |   |                                          | 30,186,820 |   |                 |   | 53.548 | % |

----

|  2010    |   | $      | 33,600 |   |  Baker Tilly Hong Kong Limited |
|------------------------------|--------|--------|--------|--------|-------------------------------------|
|  2009         |   | $      | 27,500 |   |  Jimmy C.H. Cheung & Co.   |
|                         |   |   |   |   |                                |

----

----

|    |   |                                                                                                                                             |   | Incorporated by reference |   |     |   |   |
|---------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------|--------|----------|--------|--------|
| Exhibit |   | Document Description                                                                                                                             |   | Form                      |   | Date     |   | Number |   | Filed herewith |
|    |   |                                                                                                                                             |   |                      |   |     |   |   |   |   |
| 3.1     |   | Articles of Incorporation                                                                                                                        |   | SB-2                      |   | 01-16-07 |   | 3.1    |   |   |
| 3.2     |   | Bylaws                                                                                                                                           |   | SB-2                      |   | 01-16-07 |   | 3.2    |   |   |
| 4.1     |   | Specimen Stock Certificate                                                                                                                       |   | SB-2                      |   | 01-16-07 |   | 4.1    |   |   |
| 14.1    |   | Code of Ethics                                                                                                                                   |   |                      |   |     |   |   |   | X |
| 31.1    |   | Certification of Chief Executive Officer pursuant to 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.           |   |                      |   |     |   |   |   | X |
| 31.2    |   | Certification of Chief Financial Officer pursuant to 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.           |   |                      |   |     |   |   |   | X |
| 32.1    |   | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Chief Executive Officer) |   |                      |   |     |   |   |   | X |
| 32.2    |   | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Chief Financial Officer) |   |                      |   |     |   |   |   | X |
| 99.1    |   | Audit Committee Charter                                                                                                                          |   |                      |   |     |   |   |   | X |
| 99.2    |   | Disclosure Committee Charter                                                                                                                     |   |                      |   |     |   |   |   | X |
|    |   |                                                                                                                                             |   |                      |   |     |   |   |   | X |

----

| ADVANCED BIOMEDICAL TECHNOLOGIES, INC. |                                               |
|----------------------------------------|----------------------------------------------------|
|                                   |                                               |   |
| By:                                    | /s/Chi Ming YU, President and Director             |   |
| By:                                    | /s/ Kai GUI, Secretary and Chief Financial Officer |   |
| By:                                    | /s/ WANG Hui, Director and Chief Executive Officer |   |
| Date:                                  |   February 15, 2011                           |   |

|   |                                      |
|--------|-------------------------------------------|
|   |                                      |   |
| By:    | /s/Chi Ming YU                            |   |
| Name:  |  Chi Ming YU, President and Director |   |
| Date:  |  February 15, 2011                   |   |

|   |                                           |
|--------|------------------------------------------------|
|   |                                           |   |
| By:    | /s/WANG Hui,                                   |   |
| Name:  | WANG Hui, Director and Chief Executive Officer |   |
| Date:  |  February 15, 2011                        |   |

|   |                                                     |
|--------|----------------------------------------------------------|
|   |                                                     |   |
| By:    | /s/Kai GUI                                               |   |
| Name:  | Kai GUI, Director, Secretary and Chief Financial Officer |   |
| Date:  |  February 15, 2011                                  |   |