| [X]            | Quarterly      Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of      1934 |
|----------------|---------------------------------------------------------------------------------------------------|
|           |                                                                                              |
|           | For      the quarterly period ended June 30,      2008                                            |
|           |                                                                                              |
| [  ] | Transition      Report pursuant to 13 or 15(d) of the Securities Exchange Act of      1934        |
|           |                                                                                              |
|           | For      the transition period __________ to __________                                      |
|           |                                                                                              |
|           | Commission      File Number:  333-140438                                                |

| Nevada                                                                 | 26-1909139                             |
|------------------------------------------------------------------------|----------------------------------------|
| (State      or other jurisdiction of incorporation or    organization) | (IRS      Employer Identification No.) |

|  13511 Granville Ave.,      Clermont, Florida, 34711 |
|-----------------------------------------------------------|
| (Address      of principal executive offices)             |

| 352-729-0150                                                                                       |
|----------------------------------------------------------------------------------------------------|
| (Issuer’s      telephone number)                                                             |
| _______________________________________________________________                                    |
| (Former      name, former address and former fiscal year, if changed since last      report)  |

| [ ]      Large accelerated filer Accelerated filer | [ ]      Non-accelerated filer |
|----------------------------------------------------|--------------------------------|
| [X]      Smaller reporting company                 |                           |

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|                                                  | TABLE OF      CONTENTS                                                                           |   Page |
|-------------------------------------------------------|--------------------------------------------------------------------------------------------------|------------------|
|  PART I – FINANCIAL      INFORMATION  |
| Item 1:                                               | Financial Statements                                                                             | 3                |
| Item 2:                                               | Management’s Discussion and Analysis of Financial Condition and      Results of Operations | 4                |
| Item 3:                                               | Quantitative and Qualitative Disclosures About Market      Risk                                  | 11               |
| Item 4T:                                              | Controls and Procedures                                                                          | 11               |
|  PART II – OTHER      INFORMATION     |
| Item 1:                                               | Legal Proceedings                                                                                | 12               |
| Item 1A:                                              | Risk Factors                                                                                     | 12               |
| Item 2:                                               | Unregistered Sales of Equity Securities and Use of      Proceeds                                 | 12               |
| Item 3:                                               | Defaults Upon Senior Securities                                                                  | 12               |
| Item 4:                                               | Submission of Matters to a Vote of Security      Holders                                         | 12               |
| Item 5:                                               | Other Information                                                                                | 13               |
| Item 6:                                               | Exhibits                                                                                         | 13               |

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Item 

| Our      unaudited financial statements included in this Form 10-Q are as      follows:  |
|-----------------------------------------------------------------------------------------------|
| F-1                                                                                           | Balance Sheets as of June 30, 2008    (unaudited); |
| F-2                                                                                           | Statements of Operations for the three months ended June 30,      2008 and period from February 5, 2008 (Inception) to June 30, 2008      (unaudited); |
| F-3                                                                                           | Statement of Stockholders’ Equity for period from February 5,      2008 (Inception) to June 30, 2008 (unaudited); |
| F-4                                                                                           | Statements of Cash Flows for the three months ended June 30,      2008 and period from February 5, 2008 (Inception) to June 30, 2008      (unaudited); |
| F-4                                                                                           | Notes to Unaudited Financial  Statements; |

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BLUE 

| ASSETS                                                                                                                           |              |
|----------------------------------------------------------------------------------------------------------------------------------|-------------------|
|                                                                                                                             | June      30,2008 |
|                                                                                                                             | (unaudited)       |
| CURRENT      ASSETS                                                                                                              |              |
|                                                                                                                             |              |
| Cash      and cash equivalents                                                                                                   | $                 | 142,118 |
| Prepaid      expenses                                                                                                            |              | 72,941 |
| Accounts      receivable                                                                                                         |              | 1,010 |
| Inventory                                                                                                                        |              | 31,949 |
|                                                                                                                             |              |   |
| Total      Current Assets                                                                                                        |              | 248,018 |
|                                                                                                                             |              |   |
| FIXED      ASSETS                                                                                                                |              |   |
|                                                                                                                             |              |   |
| Property      and equipment, net                                                                                                 |              | 642,404 |
|                                                                                                                             |              |   |
| Total      Property and Equipment                                                                                                |              | 642,404 |
|                                                                                                                             |              |   |
| TOTAL      ASSETS                                                                                                                | $                 | 890,422 |
|                                                                                                                             |              |   |
| LIABILITIES AND      STOCKHOLDERS' EQUITY                                                                                        |              |   |
|                                                                                                                             |              |   |
| CURRENT      LIABILITIES                                                                                                         |              |   |
|                                                                                                                             |              |   |
| Accounts      payable and accrued expenses                                                                                       | $                 | 12,321 |
| Notes      payable - related parties                                                                                             |              | 200,000 |
|                                                                                                                             |              |   |
| Total      Current Liabilities                                                                                                   |              | 212,321 |
|                                                                                                                             |              |   |
| STOCKHOLDERS'      EQUITY                                                                                                        |              |   |
|                                                                                                                             |              |   |
| Preferred      stock, Series A, $0.0001 par value, 10,000,000 shares      authorized, 400,000 shares issued and outstanding |              | 400 |
| Preferred      stock, Series B, $0.0001 par value, 5,000,000 shares      authorized, 80,500 shares issued and outstanding   |              | 81 |
| Common      stock, $0.0001 par value, 100,000,000 shares authorized,      24,559,300 shares issued and outstanding          |              | 24,559 |
| Additional      paid-in capital                                                                                                  |              | 807,968 |
| Deficit      accumulated during the development stage                                                                            |              | (154,907) |
|                                                                                                                             |              |   |
| Total      Stockholders' Equity                                                                                                  |              | 678,101 |
|                                                                                                                             |              |   |
| TOTAL      LIABILITIES AND STOCKHOLDERS' EQUITY                                                                                  | $                 | 890,422 |

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|                                                           | For      the ThreeMonths EndedJune 30, 2008 |       | From      Inceptionon February 5, 2008 ThroughJune 30,      2008 |
|----------------------------------------------------------------|---------------------------------------------|------------|------------------------------------------------------------------|
|                                                           |                                        |       |                                                             |
| REVENUES                                                       | $                                           | 10,234     |                                                             | $ | 10,234 |
| COST      OF SALES                                             |                                        | 1,343      |                                                             |   | 1,343 |
|                                                           |                                        |       |                                                             |   |   |
| Gross      Profit                                              |                                        | 8,891      |                                                             |   | 8,891 |
|                                                           |                                        |       |                                                             |   |   |
| OPERATING      EXPENSES                                        |                                        |       |                                                             |   |   |
|                                                           |                                        |       |                                                             |   |   |
| Depreciation      expense                                      |                                        | 18,333     |                                                             |   | 22,916 |
| General      and administrative                                |                                        | 140,882    |                                                             |   | 140,882 |
|                                                           |                                        |       |                                                             |   |   |
| Total      Operating Expenses                                  |                                        | 159,215    |                                                             |   | 163,798 |
|                                                           |                                        |       |                                                             |   |   |
| LOSS      FROM OPERATIONS                                      |                                        | (150,324)  |                                                             |   | (154,907) |
|                                                           |                                        |       |                                                             |   |   |
| OTHER      EXPENSES                                            |                                        |       |                                                             |   |   |
|                                                           |                                        |       |                                                             |   |   |
| Interest      expense                                          |                                        | -          |                                                             |   | - |
|                                                           |                                        |       |                                                             |   |   |
| Total      Other Expenses                                      |                                        | -          |                                                             |   | - |
|                                                           |                                        |       |                                                             |   |   |
| NET      LOSS BEFORE INCOME TAXES                              |                                        | (150,324)  |                                                             |   | (154,907) |
|                                                           |                                        |       |                                                             |   |   |
| Income      taxes                                              |                                        | -          |                                                             |   | - |
|                                                           |                                        |       |                                                             |   |   |
| NET      LOSS                                                  | $                                           | (150,324)  |                                                             | $ | (154,907) |
|                                                           |                                        |       |                                                             |   |   |
| BASIC      LOSS PER COMMON SHARE                               | $                                           | (0.01)     |                                                             | $ | (0.01) |
|                                                           |                                        |       |                                                             |   |   |
| WEIGHTED      AVERAGE NUMBER OF COMMON SHARES OUTSTANDING |                                        | 24,559,300 |                                                             |   | 24,559,300 |

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|                                                                           | Preferred      Stock |    | Common      Stock |   | AdditionalPaid-In |   | Accumulated |        |    |
|--------------------------------------------------------------------------------|----------------------|---------|-------------------|--------|-------------------|--------|-------------|-------------|---------|
|                                                                           | Shares               |    | Amount            |   | Shares            |   | Amount      |        | Capital |   | Deficit |   | Total |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |
| Balance,      February 5, 2008                                                 |                 | -       |              | $      | -                 |   |        | -           |    | $ | - |   | $ | - |   | $ | - |   | $ | - |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |   |   |   |   |   |   |   |
| Common      shares issued to founders                                          |                 | -       |              |   | -                 |   |        | 7,000,000   |    |   | 7,000 |   |   | (6,850) |   |   | - |   |   | 150 |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |   |   |   |   |   |   |   |
| Recapitalization                                                               |                 | -       |              |   | -                 |   |        | 20,759,300  |    |   | 20,759 |   |   | 7,099 |   |   | - |   |   | 27,858 |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |   |   |   |   |   |   |   |
| Shares      returned and cancelled                                             |                 | -       |              |   | -                 |   |        | (3,200,000) |    |   | (3,200) |   |   | 3,200 |   |   | - |   |   | - |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |   |   |   |   |   |   |   |
| Preferred      shares issued to founders                                       |                 | 400,000 |              |   | 400               |   |        | -           |    |   | - |   |   | (400) |   |   | - |   |   | - |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |   |   |   |   |   |   |   |
| Preferred      shares issued in a private placement at $10 per      share |                 | 80,500  |              |   | 81                |   |        | -           |    |   | - |   |   | 804,919 |   |   | - |   |   | 805,000 |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |   |   |   |   |   |   |   |
| Net      loss from inception through June 30, 2008                        |                 | -       |              |   | -                 |   |        | -           |    |   | - |   |   | - |   |   | (154,907) |   |   | (154,907) |
|                                                                           |                 |    |              |   |              |   |        |        |    |   |   |   |   |   |   |   |   |   |   |   |
| Balance,      June 30, 2008                                                    |                 | 480,500 |              | $      | 481               |   |        | 24,559,300  |    | $ | 24,559 |   | $ | 807,968 |   | $ | (154,907) |   | $ | 678,101 |

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|                                                                   | For      the ThreeMonths EndedJune 30, 2008 |      | From      Inceptionon February 5,2008 ThroughJune 30,      2008 |
|------------------------------------------------------------------------|---------------------------------------------|-----------|-----------------------------------------------------------------|
|                                                                   |                                        |      |                                                            |
| OPERATING      ACTIVITIES                                              |                                        |      |                                                            |
|                                                                   |                                        |      |                                                            |
| Net      income (loss)                                                 | $                                           | (150,324) |                                                            | $ | (154,907) |
| Adjustments      to Reconcile Net Loss to Net                          |                                        |      |                                                            |   |   |
| Cash      Used by Operating Activities:                                |                                        |      |                                                            |   |   |
| Depreciation      expense                                              |                                        | 18,333    |                                                            |   | 22,916 |
| Shares      issued for services                                        |                                        | -         |                                                            |   | - |
| Changes      in operating assets and liabilities:                      |                                        |      |                                                            |   |   |
| (Increase)      decrease in prepaid expenses                           |                                        | (72,941)  |                                                            |   | (72,941) |
| (Increase)      decrease in accounts receivable                        |                                        | (1,010)   |                                                            |   | (1,010) |
| (Increase)      decrease in inventory                                  |                                        | (4,091)   |                                                            |   | (4,091) |
| Increase      (decrease) in accounts payable and accrued      expenses |                                        | 12,321    |                                                            |   | 12,321 |
|                                                                   |                                        |      |                                                            |   |   |
| Net      Cash Used in Operating Activities                             |                                        | (197,712) |                                                            |   | (197,712) |
|                                                                   |                                        |      |                                                            |   |   |
| INVESTING      ACTIVITIES                                              |                                        |      |                                                            |   |   |
|                                                                   |                                        |      |                                                            |   |   |
| Purchase      of property and equipment                                |                                        | (115,320) |                                                            |   | (465,320) |
|                                                                   |                                        |      |                                                            |   |   |
| Net      Cash Used in Investing Activities                             |                                        | (115,320) |                                                            |   | (465,320) |
|                                                                   |                                        |      |                                                            |   |   |
| FINANCING      ACTIVITIES                                              |                                        |      |                                                            |   |   |
|                                                                   |                                        |      |                                                            |   |   |
| Proceeds      from notes payable                                       |                                        | -         |                                                            |   | - |
| Issance      of preferred shares for cash                              |                                        | 440,000   |                                                            |   | 805,150 |
|                                                                   |                                        |      |                                                            |   |   |
| Net      Cash Provided by Financing Activities                         |                                        | 440,000   |                                                            |   | 805,150 |
|                                                                   |                                        |      |                                                            |   |   |
| NET      DECREASE IN CASH                                              |                                        | 126,968   |                                                            |   | 142,118 |
|                                                                   |                                        |      |                                                            |   |   |
| CASH      AT BEGINNING OF PERIOD                                       |                                        | 15,150    |                                                            |   | - |
|                                                                   |                                        |      |                                                            |   |   |
| CASH      AT END OF PERIOD                                             | $                                           | 142,118   |                                                            | $ | 142,118 |
|                                                                   |                                        |      |                                                            |   |   |
| SUPPLEMENTAL      DISCLOSURES OF CASH      FLOW INFORMATION            |                                        |      |                                                            |   |   |
|                                                                   |                                        |      |                                                            |   |   |
| CASH      PAID FOR:                                                    |                                        |      |                                                            |   |   |
|                                                                   |                                        |      |                                                            |   |   |
| Interest                                                               | $                                           | -         |                                                            | $ | - |
| Income      taxes                                                      | $                                           | -         |                                                            | $ | - |
|                                                                   |                                        |      |                                                            |   |   |
| NON      CASH FINANCING ACTIVITIES:                                    |                                        |      |                                                            |   |   |
|                                                                   |                                        |      |                                                            |   |   |
| Equipment      purchased for preferred stock and note payable          | $                                           | -         |                                                            | $ | 200,000 |

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| Raw      materials  | $      | 31,949 |
|--------------------------|--------|--------|
| Finished    goods        |   | -      |
| Work in      process     |   | -      |
| Total               | $      | 31,949 |

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| Item                                                         | Cost |
|--------------------------------------------------------------|------|
| Mortgage      Payment ($6,119.17 / month)                    | $    | 73,400 |
| Trailers      (25 x $10,500)                                 | $    | 262,500 |
| Tractors      (5 x $20,000/mo lease x 12 months)             | $    | 100,000 |
| Storage      tanks                                           | $    | 320,000 |
| Inventory                                                    | $    | 100,000 |
| Production      Line                                         | $    | 850,000 |
| Engineering      Costs                                       | $    | 90,000 |
| Installation                                                 | $    | 100,000 |
| Power      and Other Utilities ($13,000 / month x 12 months) | $    | 156,000 |
| Plant      Staff (8 employees per shift x 5 shifts)          | $    | 921,600 |
| Administrative      cost                                     | $    | 125,000 |
| Equipment      Maintenance                                   | $    | 60,000 |
| Total                                                        | $    | 3,158,500 |

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| Item                                                        | Cost |
|-------------------------------------------------------------|------|
| Lease      / Mortgage Payment ($4,636.50 / month)           | $    | 55,638 |
| Tank      trucks (2 x $30,000)                              | $    | 60,000 |
| Tractors      (2 x $2,000/mo lease x 12 months)             | $    | 48,000 |
| Storage      Tanks – 10,000 gallons (4 x $40,000)     | $    | 160,000 |
| Solvent      (6,000 gallons x $10 per gallon)               | $    | 60,000 |
| Power      and Other Utilities ($ 1,000/ month x 12 months) | $    | 12,000 |
| Staff      (4 employees per shift x 2 shifts)               | $    | 184,200 |
| Total                                                       | $    | 579,838 |

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| Exhibit      Number | Description      of Exhibit                                                                                                                                                              |
|---------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                | Certification of Chief Executive Officer pursuant to 18      U.S.C. Section 1350, as adopted pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002                              |
| 31.2                | Certification of Chief Financial Officer pursuant to 18      U.S.C. Section 1350, as adopted pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002                              |
| 32.1                | Certification of Chief Executive Officer and Chief      Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant      to Section 906 of the Sarbanes-Oxley Act of  2002 |

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|   | Blue      Earth Solutions, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| Date:  | August      19, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|   | By:       /s/ Patricia      Cohen                                                      Patricia      CohenTitle:    Chief      Executive Officer andDirector |