SECURITIES AND EXCHANGE COMMISSI1ON
                             WASHINGTON, D.C. 20549


                                  FORM 10-QSB/A
                                 AMENDMENT NO. 1


[x] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities
    Exchange Act of 1934

               For the quarterly period ended February 28, 2007.

                                       OR

[ ] Transition Report Pursuant to Section 13 or 15(d) of the Securities
     Exchange Act of 1934

                  For the transition period from ____ to ____.


                       COMMISSION FILE NUMBER: 333-121044


                             W. S. INDUSTRIES, INC.
             ______________________________________________________
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


        Nevada                                           98-0439650
_______________________                     ____________________________________
(State of organization)                     (I.R.S. Employer Identification No.)


                             2275 West 23rd Avenue.
                             Vancouver B.C. V6L 1N3
                    ________________________________________
                    (Address of principal executive offices)


                                Tel: 604-830-6499
                _________________________________________________
                Registrants telephone number, including area code


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the past 12 months (or for such shorter  period that the Registrant was required
to file such reports),  and (2) has been subject to such filing requirements for
the past 90 days. Yes [X] No[ ]

The Registrant is a Shell company. Yes [ ] No [X]

Securities registered under Section 12(g) of the Exchange Act:

There are 21,088,680 shares of common stock outstanding as of February 28, 2007.


<PAGE>


                                TABLE OF CONTENTS


PART I        FINANCIAL INFORMATION

ITEM  1       FINANCIAL STATEMENTS                                             3
ITEM  2       MANAGEMENT'S DISCUSSION OF OPERATIONS AND
              FINANCIAL CONDITION                                             10

PART II       OTHER INFORMATION                                               13

ITEM 6        EXHIBITS AND REPORTS ON FORM 8-K                                13
ITEM 7        SIGNATURES                                                      13















                                      -2-


<PAGE>


PART I

ITEM 1. FINANCIAL STATEMENTS









                              W.S. INDUSTRIES, INC.
                          (A Development Stage Company)

                          INTERIM FINANCIAL STATEMENTS

                                February 28, 2007

                                   (Unaudited)

                             (STATED IN US DOLLARS)




















                                      -3-


<PAGE>

<TABLE>
<CAPTION>


                              W.S. INDUSTRIES, INC.
                          (A Development Stage Company)
                             INTERIM BALANCE SHEETS
                      February 28, 2007 and August 31, 2006
                                   (Unaudited)
                             (STATED IN US DOLLARS)

                                                                           February 28,         August 31,
                                                                               2007                2006
                                                                           ____________         __________
<S>                                                                          <C>                <C>
                                     ASSETS
Current
    Cash and cash equivalents                                                $ 100,195          $ 122,004
    Accounts receivable                                                          8,585             10,388
                                                                             _________          _________

                                                                               108,780            132,392

Investment - Note 2                                                             22,596             23,889
Equipment                                                                          687                808
                                                                             _________          _________

                                                                             $ 132,063          $ 157,089
                                                                             =========          =========

                                   LIABILITIES

Current
    Accounts payable and accrued liabilities                                 $   7,262          $  10,395
                                                                             _________          _________

                              STOCKHOLDERS' EQUITY

Capital stock - Notes 3
    Common stock, $0.001 par value
            25,000,000  authorized
            21,088,680  issued and outstanding (August 31, 2006:
                        21,088,680)                                             21,089             21,089
Additional paid-in capital                                                     214,097            214,097
Deficit accumulated during the development stage                              (116,688)           (94,939)
Cumulative effect of foreign currency translation adjustment                     6,303              6,447
                                                                             _________          _________

                                                                               124,801            146,694
                                                                             _________          _________

                                                                             $ 132,063          $ 157,089
                                                                             =========          =========
                             SEE ACCOMPANYING NOTES

</TABLE>

                                      -4-


<PAGE>

<TABLE>
<CAPTION>

                              W.S. INDUSTRIES, INC.
                          (A Development Stage Company)
                        INTERIM STATEMENTS OF OPERATIONS
        for the three and six months ended February 28, 2007 and 2006 and
   for the period from April 5, 2004 (Date of Inception) to February 28, 2007
                                   (Unaudited)
                             (STATED IN US DOLLARS)

                                                                                                                     April 5, 2004
                                                                                                                       (Date of
                                                        Three months ended               Six months ended            Inception) to
                                                           February 28,                      February 28,             February 28,
                                                    2007               2006             2007               2006           2007
                                                  ___________      ___________       ___________      ___________    _____________
<S>                                               <C>              <C>               <C>              <C>             <C>

Revenue
   Storage rental fee                             $         -      $     1,795       $     1,800      $     3,570     $   17,285
                                                  ___________      ___________       ___________      ___________     __________

Expenses:
    Amortization                                           60               87               121              173          1,253
    Accounting and audit fees                           3,759            2,432            10,912            7,271         49,596
    Bank charges and interest                              53               62               122              149          1,003
    Consulting fees                                         -            1,000                 -            1,000          8,240
    Courier and postage - Note 4                            -                -                 -                -            177
    Entertainment                                           -              944                 -              944          1,952
    Legal                                               5,308              257             5,308            1,126          6,130
    Office and miscellaneous                              125            2,240               390            2,240          8,381
    Registration and filing fees - Note 4               1,931            1,421             2,310            1,957          9,583
    Rent                                                  619            1,343             2,175            4,493         13,739
    Research and marketing                                  -                -                 -                -          7,500
    Telephone                                              36                -                36                -          1,143
    Travel                                                672                -               672                -          6,069
    Wages                                                   -            1,945                 -            2,380          6,139
                                                  ___________      ___________       ___________      ___________     __________

                                                       12,563           11,731            22,046           21,733        120,905
                                                  ___________      ___________       ___________      ___________     __________

Loss before other items                               (12,563)          (9,956)          (20,246)         (18,163)      (103,620)
    Interest income (loss)                                  -            1,428              (182)           1,460          4,327
    Foreign exchange loss                              (1,289)          (1,204)           (1,321)          (2,378)        (7,395)
    Impairment of investment                                -                -                 -                -        (10,000)
                                                  ___________      ___________       ___________      ___________     __________

Net loss for the period                               (13,852)         (9,732)           (21,749)         (19,081)      (116,688)

Other comprehensive income(loss)
Foreign currency translation adjustment                   602           1,762               (144)           2,936          6,303
                                                  ___________      ___________       ___________      ___________     __________

Comprehensive loss for the period                 $   (13,250)     $    (7,970)      $   (21,893)     $   (16,145)    $ (110,385)
                                                  ===========      ===========       ===========      ===========     ==========

Basic loss per share                              $     (0.00)     $     (0.00)      $     (0.00)     $     (0.00)
                                                  ===========      ===========       ===========      ===========

Weighted average number of shares outstanding      21,088,680       21,088,680        21,088,680       21,066,581
                                                  ===========      ===========       ===========      ===========

                             SEE ACCOMPANYING NOTES


                                      -5-

</TABLE>


<PAGE>

<TABLE>
<CAPTION>


                              W.S. INDUSTRIES, INC.
                          (A Development Stage Company)
                        INTERIM STATEMENTS OF CASH FLOWS
             for the six months ended February 28, 2007 and 2006 and
   for the period from April 5, 2004 (Date of Inception) to February 28, 2007
                                   (Unaudited)
                             (STATED IN US DOLLARS)

                                                                                              April 5, 2004
                                                                                                 (Date of
                                                              Six months ended                Inception) to
                                                                 February 28,                  February 28,
                                                              2007              2006               2007
                                                            _________         _________         __________
<S>                                                         <C>               <C>               <C>

Cash Flows used in Operating Activities
    Net loss for the period                                 $ (21,749)        $ (19,081)        $ (116,688)
    Items not affecting cash:
      Amortization                                                121               173              1,253
      Impairment of investment                                      -                 -             10,000
    Changes in non-cash working capital balances:
      Accounts receivable                                       1,803            (3,470)            (8,585)
      Accounts payable and accrued liabilities                 (3,133)            2,175              7,262
                                                            _________         _________         __________

Net cash used in operating activities                         (22,958)          (20,203)          (106,758)
                                                            _________         _________         __________

Cash Flows from Financing Activities
    Common stock issued                                             -           200,000            237,186
    Common stock repurchases                                        -                 -             (2,000)
                                                            _________         _________         __________

Net cash from financing activities                                  -           200,000            235,186
                                                            _________         _________         __________

Cash Flows used in Investing Activities
    Acquisition of equipment                                        -                 -             (1,940)
    Acquisition of investments                                      -                 -            (33,889)
                                                            _________         _________         __________

Net cash used in investing activities                               -                 -            (35,829)
                                                            _________         _________         __________

Effect of exchange rate changes on cash                         1,149             2,936              7,596
                                                            _________         _________         __________

Net increase (decrease) in cash during the year               (21,809)          182,733            100,195

Cash, beginning of the period                                 122,004             4,263                  -
                                                            _________         _________         __________

Cash, end of the period                                     $ 100,195         $ 186,996         $  100,195
                                                            =========         =========         ==========

Cash and cash equivalents are comprised of:
     Cash                                                   $ 100,195         $   1,996         $  100,195
     Term deposits                                                  -           185,000                  -
                                                            _________         _________         __________
                                                            $ 100,195         $ 186,996         $  100,195
                                                            =========         =========         ==========
Non-cash Transactions - Note 5


                             SEE ACCOMPANYING NOTES

</TABLE>

                                      -6-


<PAGE>

<TABLE>
<CAPTION>

                              W.S. INDUSTRIES, INC.
                          (A Development Stage Company)
             INTERIM STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIENCY)
     for the period April 5, 2004 (Date of Inception) to February 28, 2007
                                   (Unaudited)
                             (STATED IN US DOLLARS)

                                                                                                        Cumulative
                                                                                         Deficit         Effect of
                                               (Note 4)                                Accumulated        Foreign
                                             Common Shares             Additional       During the       Currency
                                       ___________________________      Paid-in        Development      Translation
                                        Number           Par Value      Capital           Stage         Adjustment         Total
                                       __________        _________     __________       __________      __________      __________
<S>                                    <C>               <C>           <C>              <C>             <C>             <C>

Issued for cash:
   Private placement agreements
                 - at $0.000049        20,007,680        $  20,008     $  (19,022)      $        -      $        -      $      986
                 - at $0.01             2,000,000            2,000         18,000                -               -          20,000
                 - at $0.20                81,000               81         16,119                -               -          16,200
Foreign currency translation
 adjustment                                     -                -              -                -             380             380
Net loss for the period                         -                -              -          (11,573)              -         (11,573)
                                       __________        _________     __________       __________      __________      __________

Balance, August 31, 2004               22,088,680           22,089         15,097          (11,573)            380          25,993
Foreign currency translation
 adjustment                                     -                -              -                -           1,279           1,279
Net loss for the year                           -                -              -          (32,276)              -         (32,276)
                                       __________        _________     __________       __________      __________      __________

Balance, August 31, 2005               22,088,680           22,089         15,097          (43,849)          1,659          (5,004)
Issued for cash:
   Private placement agreements
                 - at $0.20             1,000,000            1,000        199,000                -               -         200,000
Shares repurchased
                 - at $0.20            (2,000,000)          (2,000)      (398,000)               -               -        (400,000)
Capital contribution                            -                -        398,000                -               -         398,000
Foreign currency translation
 adjustment                                     -                -              -                -           4,788           4,788
Net loss for the year                           -                -              -          (51,090)              -         (51,090)
                                       __________        _________     __________       __________      __________      __________

Balance, August 31, 2006               21,088,680           21,089        214,097          (94,939)          6,447         146,694
Foreign current translation
 adjustment                                     -                -              -                -            (144)           (144)
Net loss for the period                         -                -              -          (21,749)              -         (21,749)
                                       __________        _________     __________       __________      __________      __________

Balance, February 28, 2007             21,088,680        $  21,089     $  214,097       $ (116,688)     $    6,303      $  124,801
                                       ==========        =========     ==========       ==========      ==========      ==========


                             SEE ACCOMPANYING NOTES

</TABLE>

                                      -7-


<PAGE>



                              W.S. INDUSTRIES, INC.
                          (A Development Stage Company)
                    NOTES TO THE INTERIM FINANCIAL STATEMENTS
                                February 28, 2007
                                   (Unaudited)
                             (STATED IN US DOLLARS)


Note 1   INTERIM REPORTING

         While the information  presented in the accompanying  interim financial
         statements is unaudited,  it includes all adjustments which are, in the
         opinion  of  management,  necessary  to present  fairly  the  financial
         position,  results of operations and cash flows for the interim periods
         presented.   These  interim   financial   statements  follow  the  same
         accounting  policies and methods of their  application as the Company's
         August 31, 2006 annual financial  statements.  All adjustments are of a
         normal recurring  nature.  It is suggested that these interim financial
         statements be read in  conjunction  with the Company's  August 31, 2006
         annual financial statements.

         Operating  results for the six months  ended  February 28, 2007 are not
         necessarily indicative of the results that can be expected for the year
         ending August 31, 2007.

Note 2   INVESTMENT

         The  investment  is comprised of wine  purchased for  appreciation  and
         long-term  resale.  The  wine is  valued  at the  lower of cost and net
         realizable value. Cost is determined using the average cost method. The
         Company does not anticipate  selling the product during the next twelve
         months.

Note 3   CAPITAL STOCK - Note 5

         On May 31,  2004,  the Company  forward  split its common  stock on the
         basis  of  20.3  new  for 1  old.  The  number  of  shares  issued  and
         outstanding, par value and additional paid-in capital has been restated
         to give retroactive effect to the forward split of its common stock.

         The Company filed a Form SB-2  registration  statement  with the United
         States Security and Exchange  Commission and received  $200,000 for the
         offering of 1,000,000  common shares at $0.20 per share.  The Form SB-2
         also included an offering,  by selling  shareholders of the Company, of
         2,081,000  common shares at $0.20 per share.  The Company received none
         of the proceeds of this portion of the offering.


                                      -8-


<PAGE>


Note 4   RELATED PARTY TRANSACTIONS - Note 5

         The Company issued 20,007,680 shares to the director of the Company for
         expenses and loan proceeds as follows:

<TABLE>
<CAPTION>
                                                                                              April 5, 2004
                                                                                                (Date of
                                             Three months ended        Six months ended       Inception) to
                                                February 28,             February 28,         February 28,
                                             2007         2006         2007        2006           2007
                                          _______      _______      _______     _______        ____________
<S>                                       <C>          <C>          <C>         <C>              <C>

         Courier and postage              $     -      $     -      $     -     $     -          $   177
         Registration and filing fees           -            -            -           -              659
         Loan proceeds                          -            -            -           -              150
                                          _______      _______      _______     _______          _______

                                          $     -      $     -      $     -     $     -          $   986
                                          =======      =======      =======     =======          =======
</TABLE>


Note 5   NON-CASH TRANSACTIONS

         Investing and financing  activities that do not have a direct impact on
         current cash flows are excluded from the statements of cash flows.

         During the period  April 5, 2004 (Date of  Inception)  to February  28,
         2007:

         - the  Company  issued  20,007,680  common  shares to a director of the
           Company to settle $986 due to a related party;

         - the Company reacquired 2,000,000 common shares from a director of the
           Company for $2,000  pursuant  to a  promissory  note,  which was paid
           prior to August  31,  2006.  The fair value of this  transaction  was
           recorded at $0.20 per share and consequently the Company has received
           a capital contribution of $398,000.

         These  transactions  have been  excluded  from the  statements  of cash
         flows.


                                      -9-


<PAGE>


ITEM 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

This report contains  forward-looking  statements and information relating to us
that is based on  beliefs  of  management  as well as  assumptions  made by, and
information   currently  available  to  management.   These  statements  may  be
identified by the use of  terminology  such as  "BELIEVES,"  "PLANS",  EXPECTS,"
"MAY," "SHOULD" or "ANTICIPATES",  or expressing this terminology  negatively or
similar expressions or by discussions of strategy.  These statements reflect our
current view  respecting  future events and are subject to risks,  uncertainties
and  assumptions,  including the risks and  uncertainties  noted  throughout the
document.  Although we have attempted to identify  important  factors that could
cause the actual results to differ  materially,  there may be other factors that
cause the forward looking statements not to come true as anticipated,  believed,
projected,  expected  or  intended.  Should  one  or  more  of  these  risks  or
uncertainties  materialize,  or should  underlying  assumptions prove incorrect,
actual results may differ materially from those described herein as anticipated,
believed, projected, estimated, expected or intended.

CRITICAL ACCOUNTING POLICIES

Revenue is  recognized  as earned based on CONTRACTS or sales  invoices,  as the
rental  for  storage  takes  place  and  the  amount  of  revenue  is  fixed  or
determinable  and  collection  is  reasonably  assured.  Provision for estimated
losses on CONTRACTS is recorded when identified.

GENERAL

The following  Management's  Discussion and Analysis of Financial  Condition and
Results of Operations,  contains forward-looking statements, which involve risks
and  uncertainty.   Our  actual  results  could  differ  materially  from  those
anticipated in these  forward-looking  statements as a result of certain factors
discussed in this section.  Our fiscal year is from  September 1 through  August
31.

EFFECT OF INFLATION AND FOREIGN CURRENCY EXCHANGE

We have not  realized a  reduction  in the price of our  services as a result of
domestic inflation. Nor have we experienced unfavorable profit reductions due to
currency  exchange  fluctuations  or inflation with our foreign  customers.  All
sales  transactions to date have been denominated in U.S. Dollars.  However,  we
pay our lease for storage space in Canadian  dollars.  The current exchange rate
is US$1.00 = CDN$1.1700 at February 28, 2007.

GOING CONCERN OPINION

We are a development stage corporation and commenced  business  operations APRIL
5, 2004. We have generated  revenues of $17,285 from our business operation from
APRIL 5, 2004 (date of incorporation) to February 28, 2007.

We included a going concern disclosure in our financial  statements.  We believe
there is substantial  doubt that we can continue as an on-going business for the
next twelve  months  unless we obtain  additional  capital to pay our bills.  We
currently  have a  WEBSITE  for  OUR  COMPANY  that  is  WWW.YOURWINEWIZARD.COM.
Accordingly,  we must raise cash from sources  other than  operations.  Our only
other source for cash at this time is investments  by others in OUR COMPANY.  We
may raise cash to further develop our project.

We have only one officer and director.  He is responsible for our managerial and
organizational  structure,  which will include  preparation  of  disclosure  and
accounting  controls under the Sarbanes  Oxley Act of 2002.  When these controls
are implemented,  he will be responsible for the administration of the controls.


                                      -10-


<PAGE>


Should he not have  sufficient  experience,  he may be incapable of creating and
implementing  the  controls  which may cause us to be subject to  sanctions  and
fines by the SEC which ultimately could cause you to lose your investment.

PLAN OF OPERATIONS

We are a development  stage company with limited  operations  and revenues.  Our
management  has made  $985.60  of capital  contributions  to our  business.  The
Company  has  raised  the  total  of  $235,186   through   Private   Placements.
Management's capital contributions may be accomplished through  interest-bearing
promissory notes between OUR COMPANY and management.  We have not determined the
amount of funds that will be necessary for  management to contribute or if there
is any need for  management  to  contribute  any funds at all.  Nor is there any
assurance  our  management  will have funds  available to loan us as and when we
require  funds.  In this event,  we will be required to seek loans and/or equity
funding from third parties and there is no assurance we will be able to do so.

We intend to use THE  COMPANY's  WEBSITE as a marketing  and sales  tool.  It is
intended to outline the features and the benefits of our wine storage  services,
as well as acting as an information  resource.  The information contained on our
WEBSITE is  intended  to allow  potential  consumers  to quickly  begin the wine
storage process for the storage of their wine inventory.

We  anticipate  that most orders for our services will occur through our WEBSITE
and payment for the services will be by online credit card or cybercash systems.
We can take orders online  through our order form and are  currently  developing
the ability to process online orders.

At the end of the  three-month  period ended  FEBRUARY 28, 2007, THE COMPANY had
cash available in the amount of $100,195 and $8,585 in accounts receivables. For
the three-month period ended February 28, 2007 we had a net loss of $13,852. THE
COMPANY has raised net  US$200,000.  This funding is for one million shares at a
per share price of $.20US.  THE COMPANY  does not intend to pay any  commissions
for funds raised.

To the extent that  additional  capital is raised through the sale of equity the
issuance of the securities  will result in dilution to our  shareholders.  Until
such time as our WEBSITE and wine storage and cellaring facilities are expanded,
we do not  expect  to have any  significant  revenues  from our  operations.  We
anticipate that if our WEBSITE and our wine storage and cellaring facilities are
expanded,  of which there can be no assurance,  we will  generate  revenues from
wine storage.  There is no assurance that we will be successful in marketing our
wine storage services. We have no other proposed sources of revenue.  Therefore,
if we are not successful in this regard,  we will be unable to achieve  revenues
under our current business plan.

If OUR  COMPANY  or its  management  receives  proceeds  from  the  sales of the
securities by the selling security  shareholders,  which neither THE COMPANY nor
its management has any intent to do, those persons may have conducted an illegal
distribution of our securities and may be deemed underwriters. Accordingly, they
will have  liability  for any material  misrepresentations  or omissions in this
document and otherwise in the offer and sale of securities.

THE COMPANY does not have any off balance sheet arrangements.

We do not anticipate significant research and development expenses over the next
twelve months, other than those related to the development of our WEBSITE. We do
not expect to purchase or sell any plant and  significant  equipment or make any
significant changes in the number of employees over the next twelve months.

If we are unable to negotiate suitable arrangements with wine-related  suppliers
or vendors to advertise on our WEBSITE or allow us to represent their companies,
or if we are unable to attract clients to use our wine storage services,  we may
have to suspend or cease operations.


                                      -11-


<PAGE>


If we cannot  generate  sufficient  revenues  to  continue  operations,  we will
suspend or cease operations. If we cease operations, we do not know what we will
do and we do not have any plans to do anything else.

LIMITED OPERATING HISTORY; NEED FOR ADDITIONAL CAPITAL

There is no  historical  financial  information  about us upon  which to base an
evaluation of our performance.  We are in development  stage operations and have
only generated small revenues.  We cannot guarantee we will be successful in our
business  operations.   Our  business  is  subject  to  risks  inherent  in  the
establishment of a new business enterprise,  including limited capital resources
and  possible  cost  overruns  due to price and cost  increases  in services and
products.

To become profitable and competitive, we have to locate and negotiate agreements
with  wine  collectors  to allow us store  their  wines on a fee  basis.  We are
seeking  equity  financing to provide for the capital  required to implement our
operations.

We have no assurance that future financing will be available to us on acceptable
terms. If financing is not available on satisfactory  terms, we may be unable to
continue,  develop or expand our  operations.  Equity  financing could result in
additional dilution to existing shareholders.

RESULTS OF OPERATIONS

FROM INCEPTION ON APRIL 5, 2004 TO FEBRUARY 28, 2007

During the period we incorporated THE COMPANY, hired the attorney, and hired the
auditor all in respect to the preparation of the Registration Statement. We have
prepared  an  internal   business   plan.  We  have  acquired  the  domain  name
"yourwinewizard.com."  Our  loss  since  inception  is  $116,688.  We have  only
recently  started  our  business  operations  and had one (1)  customer  for our
services,  which  generated  revenues of $17,285.  The company has secured a new
facility which is currently not being utilized.

LIQUIDITY AND CAPITAL RESOURCES

THE COMPANY cannot guarantee that once we begin expanding our operations we will
stay in business after operations have been expanded.

If we are unable to  successfully  attract  customers  and  negotiate  strategic
alliances  or if we are unable to  attract  enough  clients to utilize  our wine
storage  services,  we may quickly use up the  proceeds  from the money from the
previous  offering  and will  need to find  alternative  sources,  like a second
public offering,  a private placement of securities,  or loans from our officers
or others in order for us to maintain our  operations.  At the present  time, we
have not made any arrangements to raise additional cash.

At the present time, we have not made any arrangements to raise additional cash.
If we need  additional  cash and cannot raise it, we will either have to suspend
operations until we do raise the cash, or cease operations entirely.  Other than
as described in this paragraph, we have no other financing plans.

As of FEBRUARY 28, 2007, we have only generated an accumulated  total of $17,285
in revenues from our business operations.

As of  FEBRUARY  28,  2007,  our  total  assets  were  $132,063  and  our  total
liabilities were $7,262. As of February 28, we had cash of $100,195.


                                      -12-



<PAGE>


PART II       OTHER INFORMATION

ITEM 6.       EXHIBITS AND REPORTS ON FORM 8-K

              There  were no reports on Form 8-K filed  during the  quarter  for
which this report is filed. The following exhibits are filed with this report:

              31.1 Certification of Chief Executive Officer

              31.2 Certification of Chief Financial Officer

              32.1 Section 906 Certification

              32.2 Section 906 Certification

ITEM 7.       SIGNATURES

In accordance with the  requirements of the Exchange Act, the registrant  caused
this  report to be  signed on its  behalf  by the  undersigned,  thereunto  duly
authorized.


Date:  August 13, 2007                     W. S. INDUSTRIES, INC.


                                           /s/ JAMES F. DEMPSEY
                                           _____________________________________
                                           James F. Dempsey
                                           President and Chief Executive Officer


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