UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



FORM 10-QSB



(Mark One)[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended: September 30, 2007Or[   ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period from ____________ to _____________Commission File Number: 333-140276WHITE DENTAL SUPPLY, INC.(Exact name of registrant as specified in its charter)Nevada20-4622782(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)11677 N. 91st Place, Scottsdale, AZ85260(Address of principal executive offices)(Zip Code)(480) 330-1922(Registrant's telephone number, including area code)(Former name, former address and former fiscal year, if changed since last report)


Check whether the issuer (1) 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 [   ]   No [X]



Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act)

Yes [X]   No [  ]



APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [   ]   No [   ]



APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of September 30, 2007:

11,050,000







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WHITE DENTAL SUPPLY, INC.

(A Development Stage Company)





Table of Contents





PagePART I - FINANCIAL INFORMATION3Unaudited Financial Statements3Condensed Balance Sheet4Condensed Statements of Operations5Condensed Statements of Cash Flows6Notes7Management's Discussion and Plan of Operation9Controls and Procedures11PART II - OTHER INFORMATION12Unregistered Sales of Equity Securities12Exhibits and Reports on Form 8-K12SIGNATURES13












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PART I - FINANCIAL INFORMATION



Unaudited Financial Statements



The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial reporting and pursuant to the rules and regulations of the Securities and Exchange Commission ("Commission").  While these statements reflect all normal recurring adjustments which are, in the opinion of management, necessary for fair presentation of the results of the interim period, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  For further information, refer to the financial statements and footnotes thereto, which are included in the Company's Registration Statement on Form SB-2, previously filed with the Commission on January 29, 2007.



























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White Dental Supply, Inc.

(a Development Stage Company)

Condensed Balance Sheet





September 30,2007AssetsCurrent assets:Cash$30,347Inventory1,128Prepaid expenses and current deposits500Total current assets31,975$31,975Liabilities and Stockholders EquityCurrent liabilities:Accounts payable45Total current liabilities45Stockholders equityCommon stock, $0.001 par value, 100,000,000 sharesauthorized, 11,050,000 shares issued and outstanding11,050Preferred stock, $0.001 par value, 200,000,000 sharesauthorized, no shares issued and outstanding-Additional paid-in capital48,950(Deficit) accumulated during development stage(28,070)31,930$31,975














The accompanying notes are an integral part of these financial statements.





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White Dental Supply, Inc.

(a Development Stage Company)

Condensed Statements of Operations





Three Months EndedNine Months EndedMarch 29, 2006September 30,September 30,(Inception) to2007200620072006September 30, 2007Revenue$585$-$925$-$925Cost of goods sold490-747-747Gross profit95-178-178Expenses:Executive compensation---10,00010,000General and administrative expenses8,8161,00017,0131,19018,203Total expenses
	8,816
	1,000
	17,013
	11,190
	28,203(Loss) before provision for income taxes(8,721)(1,000)(16,835)(11,190)(28,025)Provision for income taxes--(45)-(45)Net (loss)$(8,721)$(1,000)$(16,880)$(11,190)
	$(28,070)Weighted average number ofcommon shares outstanding - basic and fully diluted11,050,00010,250,00010,669,04810,237,903Net (loss) per share - basic and fully diluted
	$(0.00)
	$(0.00)
	$(0.00)
	$(0.00)












The accompanying notes are an integral part of these financial statements.





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White Dental Supply, Inc.

(a Development Stage Company)

Condensed Statements of Cash Flows





For the nine months endedMarch 29, 2006September 30,(Inception) to20072006September 30, 2007Cash flows from operating activitiesNet (loss)$(16,880)$(11,190)$(28,070)Adjustments to reconcile net (loss) tonet cash (used) by operating activities:Shares issued for services - related party-10,00010,000Changes in operating assets and liabilities:(Increase) in inventory(1,128)-(1,128)(Increase) in prepaid expenses and current deposits(500)-(500)Increase in accounts payable45-45Net cash (used) by operating activities
	(18,463)
	(1,190)
	(19,653)Cash flows from financing activitiesDonated capital---Issuances of common stock40,00010,00050,000Net cash provided by financing activities
	40,000
	10,000
	50,000Net (decrease) increase in cash21,5378,81030,347Cash - beginning8,810--Cash - ending
	$30,347
	$8,810
	$30,347Supplemental disclosures:Interest paid$-$-$-Income taxes paid
	$-
	$-
	$-Non-cash transactions:Shares issued for services - related party$-$10,000$10,000Number of shares issued for services
	-
	10,000,000
	10,000,000












The accompanying notes are an integral part of these financial statements.





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White Dental Supply, Inc.

(a Development Stage Company)

Notes



Note 1 - Basis of presentation



The interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC).  Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.



These statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein.  It is suggested that these consolidated interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2006 and notes thereto included in the Company's SB-2 registration statement.  The Company follows the same accounting policies in the preparation of interim reports.



Results of operations for the interim periods are not indicative of annual results.



Note 2 - History and organization of the company



The Company was organized March 29, 2006 (Date of Inception) under the laws of the State of Nevada, as White Dental Supply, Inc.  The Company has limited operations and in accordance with Statement of Financial Accounting Standards No. 7 (SFAS #7), Accounting and Reporting by Development Stage Enterprises, the Company is considered a development stage company.



The business of the Company is to sell dental supplies through direct marketing and via the internet.



Note 3 - Going concern



The accompanying financial statements have been prepared assuming the Company will continue as a going concern.  As shown in the accompanying financial statements, the Company has incurred a net loss of ($28,070) for the period from March 29, 2006 (inception) to September 30, 2007, and had sales of $925.  The future of the Company is dependent upon its ability to obtain financing and upon future profitable operations from the development of its new business opportunities.



The Company recently completed an offering of its equity securities to obtain operating capital.  In the event additional capital is required, the President of the Company has agreed to provide funds as a loan over the next twelve-month period, as may be required.



The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.



These conditions raise substantial doubt about the Company's ability to continue as a going concern.  These financial statements do not include any adjustments that might arise from this uncertainty.



Note 4 - Stockholders equity



The Company is authorized to issue 100,000,000 shares of its $0.001 par value common stock.



On March 28, 2006, the Company issued 10,000,000 shares of its par value common stock as founders shares to an officer and director in exchange for services rendered in the amount of $10,000.



On April 7, 2006, the Company issued 250,000 shares of its par value common stock as founders shares to an officer and director in exchange for cash in the amount of $5,000.



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White Dental Supply, Inc.

(a Development Stage Company)

Notes



Note 4 - Stockholders equity (continued)



On September 8, 2006, the founding shareholder of the Company donated cash in the amount of $5,000.  The entire amount is considered donated capital and recorded as additional paid-in capital.



On May 10, 2007, the Company completed a public offering, whereby it sold 800,000 shares of its par value common stock for total gross cash proceeds in the amount of $40,000.  Total offering costs related to this issuance was $500.



As of September 30, 2007, there have been no other issuances of common stock.



Note 5 - Related party transactions



The Company issued 10,000,000 shares of its no par value common stock as founders shares to an officer and director in exchange for services rendered in the amount of $10,000.



The Company issued 250,000 shares of its no par value common stock as founders shares to an officer and director in exchange for cash in the amount of $5,000.



A shareholder, officer and director of the Company donated cash to the Company in the amount of $5,000.  This amount has been donated to the Company, is not expected to be repaid and is considered additional paid-in capital.



The Company does not lease or rent any property.  Office services are provided without charge by an officer and director of the Company.  Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.  The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities.  If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests.  The Company has not formulated a policy for the resolution of such conflicts.









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Management's Discussion and Plan of Operation



Forward-Looking Statements



This Quarterly Report contains forward-looking statements about White Dental Supply, Inc.s business, financial condition and prospects that reflect managements assumptions and beliefs based on information currently available.  We can give no assurance that the expectations indicated by such forward-looking statements will be realized.  If any of our managements assumptions should prove incorrect, or if any of the risks and uncertainties underlying such expectations should materialize, WITDs actual results may differ materially from those indicated by the forward-looking statements.



The key factors that are not within our control and that may have a direct bearing on operating results include, but are not limited to, acceptance of our services, our ability to expand our customer base, managements ability to raise capital in the future, the retention of key employees and changes in the regulation of our industry.



There may be other risks and circumstances that management may be unable to predict.  When used in this Quarterly Report, words such as,  "believes,"  "expects," "intends,"  "plans,"  "anticipates,"  "estimates"and similar expressions are intended to identify forward-looking statements, although there may be certain forward-looking statements not accompanied by such expressions.



Overview



We were originally incorporated in the State of Nevada on March 29, 2006.  We are a development stage company that sells dental supplies via direct sales to retail customers and industry participants, such as dental hygienists.  The products we carry include manual and electric toothbrushes, toothpastes, mouthwashes, whitening products, cleaning supplies and other dental care accessories.



During the quarter ended September 30, 2007, we generated revenues in the amount of $585 from sales of our dental supplies. During the entire year 2006, we did not generate any revenues because we did not have any products in inventory to sell.  In the nine month period ended September 30, 2007, we realized $925 in sales.  Since our inception on March 29, 2006 through September 30, 2007, we generated a total of $925 in sales.  We do not have any major customer accounting for a significant percentage of sales and we have no long term agreements with any customers.



As a result of our sales, during the three month period ended September 30, 2007, we incurred cost of goods sold in the amount of $490.  This amount represents a gross margin of approximately 16% on sales of our products.  After factoring in cost of goods sold, our gross profit was $95 for the three months ended September 30, 2007.  Since we did not sell any products in the year 2006, we did not incur any cost of sales.  During the nine months ended September 30, 2007, cost of goods sold amounted to $747, leading to a gross profit of $178 for a gross margin of approximately 19%.  Since our inception to September 30, 2007, total cost of goods sold amounted to $747, resulting in a gross profit of $178.



During the three months ended September 30, 2007, we spent $8,816 in total expenses, consisting solely of general and administrative expenses, which are comprised of various office expenditures and accounting and legal fees.  In the comparable three month period ended September 30, 2006, we incurred $1,000 in total expenses, made up of general and administrative expenses.  The substantial 782% (or $7,816) increase in total operating expenses from the three months ended September 30, 2006 to the three months ended September 30, 2007 is attributable primarily to our increased pursuit of our planned principal operations and the costs of being a reporting company with the SEC.



For the nine months ended September 30, 2007, we incurred operating expenses in the amount of $17,013, all of which is attributable to general and administrative expenses related to the cost of general office expenses, such as postage, supplies and printing.  In the year ago comparable period ended September 30, 2006, we incurred $11,190 in operating expenses related to $190 in general and administrative costs and executive compensation in the form of common stock issued to an officer and director for services rendered in the amount of $10,000.



Total operating expenses from our inception through September 30, 2007 were $28,203, of which $10,000 was paid in the form of common stock as executive compensation to an officer and director in lieu of cash and $18,203 in general and administrative expenses related to the execution of our business plan.  No development related expenses have been or will be paid to our affiliates.  We expect to continue to incur general and administrative expenses for the foreseeable future, although we cannot estimate the extent of these costs.

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We have experienced net losses in all periods since our inception on March 29, 2006.  In the three month period ended September 30, 2007, our net loss totaled $8,721, compared to a net loss of $1,000 in the three month period ended September 30, 2006.  During the nine months ended September 30, 2007 and 2006, our net losses were $16,835 and $11,190, respectively.  Since our inception, we have accumulated net losses in the amount of $28,025.  We anticipate incurring ongoing operating losses, although we cannot estimate the magnitude of such.



Our management believes that our cash on hand as of September 30, 2007 in the amount of $30,347 is sufficient to fund our operations over the next 12 months.  We recently sold 800,000 shares of our common stock for gross proceeds of $40,000.  Although we expect these funds to be sufficient to execute our plans and establish a base of operations, our ability to become profitable is significantly dependent upon our ability to generate sales in the next 12 months.  If we do not generate sufficient revenues and cash flows to support our operations over the next 12 months, or if our costs of operations increase unexpectedly, we may need to raise additional capital by conducting additional issuances of our equity or debt securities for cash.  We can not assure you that any additional financing can be obtained or, if obtained, that it will be on reasonable terms.  Without realization of additional capital, it would be unlikely for us to continue as a going concern.  As such, our independent auditors have expressed substantial doubt about our ability to continue as a going concern in the independent auditors report to the financial statements included in this quarterly statement.  If our business fails, our investors may face a complete loss of their investment.



Generating sales is imperative for us to support our operations and to continue as a going concern.  We believe that we will be required to generate a minimum of approximately $15,000 in revenues over the next 12 months in order for us to support ongoing operations.  However, we cannot guarantee that we will generate such sales.  We have already begun to accumulate saleable inventory of dental products and continue to generate revenues from sales of such.  However, in order to achieve our goal of generating $15,000 in revenues over the next 12 months, our management believes we must create and implement a marketing strategy.  In the next six months, we expect to implement a promotional strategy to generate awareness of our brand and proposed products.  Our management will attempt to establish direct relationships with dental professionals through telephone calls, mailers and face-to-face visits.  We expect to use widely available telephone directories to compile a database of dental offices phone numbers.  We have not begun to compile such a list, nor have we formulated direct mail advertisements.



Our management does not anticipate the need to hire additional full- or part- time employees over the next 12 months, as the services provided by our current officers and directors appear sufficient at this time.  Our officers and directors work for us on a part-time basis, and are prepared to devote additional time, as necessary.  We do not expect to hire any additional employees over the next 12 months.



There are no known trends, events or uncertainties that have had or that are reasonably expected to have a material impact on our revenues from continuing operations.



Our management does not expect to incur research and development costs.



We do not have any off-balance sheet arrangements.



We currently do not own any significant plant or equipment that we would seek to sell in the near future.



We have not paid for expenses on behalf of our directors.  Additionally, we believe that this fact shall not materially change.



We currently do not have any material contracts and or affiliations with third parties.





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Controls and Procedures



We maintain a set of disclosure controls and procedures designed to ensure that information required to be disclosed by us in our reports filed under the Securities Exchange Act, is recorded, processed, summarized and reported within the time periods specified by the SECs rules and forms.  Disclosure controls are also designed with the objective of ensuring that this information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.



Based upon their evaluation as of the end of the period covered by this report, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures are not effective to ensure that information required to be included in our periodic SEC filings is recorded, processed, summarized, and reported within the time periods specified in the SEC rules and forms.



Our board of directors was advised by Moore & Associates, Chartered, our independent registered public accounting firm, that during their performance of audit procedures for 2006 Moore & Associates, Chartered, identified a material weakness as defined in Public Company Accounting Oversight Board Standard No. 2 in our internal control over financial reporting.



This deficiency consisted primarily of inadequate staffing and supervision that could lead to the untimely identification and resolution of accounting and disclosure matters and failure to perform timely and effective reviews.  However, our size prevents us from being able to employ sufficient resources to enable us to have adequate segregation of duties within our internal control system.  Management is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

















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PART II - OTHER INFORMATION



Unregistered Sales of Equity Securities



On March 28, 2006, we issued 10,000,000 shares of our common stock to Nancy White, our founding shareholder and an officer and our sole director.  This sale of stock did not involve any public offering, general advertising or solicitation.  The shares were issued in exchange for services performed by the founding shareholder on our behalf in the amount of $10,000.  Mrs. White received compensation in the form of common stock for performing services related to the formation and organization of our Company, including, but not limited to, designing and implementing a business plan and providing administrative office space for use by the Company; thus, these shares are considered to have been provided as founders shares.  Additionally, the services are considered to have been donated, and have resultantly been expensed and recorded as a contribution to capital.  At the time of the issuance, Mrs. White had fair access to and was in possession of all available material information about our company, as his is the sole officer and director of White Dental Supply, Inc.  The shares bear a restrictive transfer legend.  On the basis of these facts, we claim that the issuance of stock to our founding shareholder qualifies for the exemption from registration contained in Section 4(2) of the Securities Act of 1933.



In March 2006, we sold 250,000 shares of our common stock to Nancy White, our founding shareholder.  The shares were issued for total cash in the amount of $5,000.  The shares bear a restrictive transfer legend.  At the time of the issuance, Mrs. White had fair access to and was in possession of all available material information about our company, as she is the sole officer and director of White Dental Supply, Inc.  The shares bear a restrictive transfer legend.  On the basis of these facts, we claim that the issuance of stock to our founding shareholder qualifies for the exemption from registration contained in Section 4(2) of the Securities Act of 1933.



Exhibits and Reports on Form 8-K



Exhibit
	NumberName and/or Identification of Exhibit3Articles of Incorporation & By-Laws(a) Articles of Incorporation *(b) By-Laws *31Rule 13a-14(a)/15d-14(a) Certifications(a) Nancy White(b) Michael White32Certification under Section 906 of the Sarbanes-Oxley Act (18 U.S.C. Section 1350)




*  Incorporated by reference herein filed as exhibits to the Companys Registration Statement on Form SB-2 previously filed with the SEC on January 29, 2007, and subsequent amendments made thereto.









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SIGNATURES



Pursuant to the requirements of the Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.





WHITE DENTAL SUPPLY, INC.(Registrant)SignatureTitleDate/s/ Nancy WhitePresident andNovember 2, 2007Nancy WhiteChief Executive Officer/s/ Michael WhiteChief Financial OfficerNovember 2, 2007Michael White/s/ Michael WhiteChief Accounting OfficerNovember 2, 2007Michael White




















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