|   | [X]      QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES      EXCHANGE ACT OF 1934 For the quarterly period ended March 31,      2008 |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | [ ]      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE      SECURITIES EXCHANGE ACT OF 1934 For the transition period from _      to _ |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Nevada                               | 76-0640970                     |
|--------------------------------------|--------------------------------|
| (State      or other jurisdiction of | (I.R.S.      Employer          |
| incorporation      or organization)  |  Identification      No.) |
|                                 |                           |

| 701      North Post Oak Road, Suite 600, Houston,Texas | 77024                        |
|--------------------------------------------------------|------------------------------|
| (Address      of principal executive offices)          | (Zip      Code)              |
|                                                   |                         |
| voice:  713-686-1100                         | fax:  713-682-7402 |
| Issuer's      telephone number                         |

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

----

| TABLE OF CONTENTS                                                                                                   |   |
|---------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                |   |
| PART I. FINANCIAL    INFORMATION                                                                                    |   |
|                                                                                                                |   |
| ITEM      1. FINANCIAL STATEMENTS                                                                                   |   |
|                                                                                                                |   |
| Unaudited Consolidated Financial      Statements                                                                    | F-1    |
|                                                                                                                |   |
| Unaudited Consolidated Balance Sheets as of March 31,      2008 and December 31, 2007                               | F-1    |
|                                                                                                                |   |
| Unaudited Consolidated Statements of Operations      for the three months ended March 31, 2008 and 2007             | F-2    |
|                                                                                                                |   |
| Unaudited Consolidated Statement of      Stockholders’ Deficit for the three months ended March 31,      2008 | F-3    |
|                                                                                                                |   |
| Unaudited Consolidated Statements of Cash Flows for the      three months ended March 31, 2008 and 2007             | F-4    |
|                                                                                                                |   |
| Notes to Unaudited Consolidated Financial      Statements                                                           | F-5    |
|                                                                                                                |   |
| ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL      CONDITION AND RESULTS OF OPERATIONS                  | I-1    |
|                                                                                                                |   |
| ITEM 4. CONTROLS AND PROCEDURES                                                                                     | I-6    |
|                                                                                                                |   |
| PART II. OTHER INFORMATION                                                                                          |   |
|                                                                                                                |   |
| ITEM 1. LEGAL PROCEEDINGS                                                                                           | II-1   |
|                                                                                                                |   |
| ITEM 2. UNREGISTERED      SALES OF EQUITY SECURITIES AND USE OF PROCEEDS                                            | II-1   |
|                                                                                                                |   |
| ITEM 5. OTHER INFORMATION                                                                                           | II-1   |
|                                                                                                                |   |
| ITEM 6. EXHIBITS                                                                                                    | II-1   |
|                                                                                                                |   |
| SIGNATURES                                                                                                          | II-2   |
|                                                                                                                |   |
| CERTIFICATIONS                                                                                                      | II-3   |

----

Table of Contents

ITEM  1.   FINANCIALSTATEMENTS

| BLUEGATE      CORPORATION                                                                                                                                                                                                                                                                         |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| CONSOLIDATED      BALANCE SHEETS                                                                                                                                                                                                                                                                  |
| UNAUDITED                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                              |   |   |   |   |
|                                                                                                                                                                                                                                                                                              |   |   |   |   |
|                                                                                                                                                                                                                                                                                              |   | March      31 |   | December      31, |
|                                                                                                                                                                                                                                                                                              |   | 2008 |   | 2007 |
| ASSETS                                                                                                                                                                                                                                                                                            |   |   |   |             |
| Current      assets:                                                                                                                                                                                                                                                                              |   |   |   |   |
| Cash      and cash equivalents                                                                                                                                                                                                                                                                    | $ |       39,783 | $ |       43,703 |
| Accounts      receivable, net                                                                                                                                                                                                                                                                     |   |      319,915 |   |      400,023 |
| Prepaid      expenses and other                                                                                                                                                                                                                                                                   |   |       20,305 |   |       23,917 |
| Total      current assets                                                                                                                                                                                                                                                                         |   |      380,003 |   |      467,643 |
| Property      and equipment, net                                                                                                                                                                                                                                                                  |   |       61,617 |   |       63,525 |
| Intangibles,      net                                                                                                                                                                                                                                                                             |   |        4,385 |   |        6,775 |
| Total      assets                                                                                                                                                                                                                                                                                 | $ |      446,005 | $ |      537,943 |
|                                                                                                                                                                                                                                                                                              |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS’      DEFICIT                                                                                                                                                                                                                                                  |   |   |   |   |
| Current      liabilities:                                                                                                                                                                                                                                                                         |   |   |   |   |
| Accounts      payable                                                                                                                                                                                                                                                                             | $ |      158,872 | $ |      289,583 |
| Accounts      payable to related party                                                                                                                                                                                                                                                            |   |       43,610 |   |       40,089 |
| Accrued      liabilities                                                                                                                                                                                                                                                                          |   |      124,180 |   |      149,221 |
| Notes      payable                                                                                                                                                                                                                                                                                |   |       12,800 |   |       12,800 |
| Notes      payable to related parties                                                                                                                                                                                                                                                             |   |      773,136 |   |      612,738 |
| Accrued      liabilities to related parties                                                                                                                                                                                                                                                       |   |      127,157 |   |      344,598 |
| Deferred      revenue                                                                                                                                                                                                                                                                             |   |      166,001 |   |      153,579 |
| Total      current liabilities                                                                                                                                                                                                                                                                    |   |    1,405,756 |   |    1,602,608 |
|                                                                                                                                                                                                                                                                                              |   |   |   |   |
|                                                                                                                                                                                                                                                                                              |   |   |   |   |
| Stockholders’      deficit:                                                                                                                                                                                                                                                                 |   |   |   |   |
| Undesignated      preferred stock, $.001 par value, 9,999,952 shares authorized, none issued      and outstanding                                                                                                                                                                                 |   |            - |   |            - |
| Series      C Convertible Non-Redeemable  Preferred stock, $.001 par value,      48 shares authorized, issued and outstanding at March 31, 2008 and      December 31, 2007; $12,500 per share liquidation preference ($600,000      aggregate liquidation preference at March 31, 2008) |   |            - |   |            - |
| Common      stock, $.001 par value, 50,000,000 shares authorized, 24,783,565 and      15,163,565 shares issued and outstanding at March 31, 2008 and December      31, 2007, respectively                                                                                                         |   |       24,784 |   |       15,164 |
| Additional      paid-in capital                                                                                                                                                                                                                                                                   |   |   25,928,892 |   |   24,746,778 |
| Accumulated      deficit                                                                                                                                                                                                                                                                          |   |  (26,913,427) |   |  (25,826,607) |
| Total      stockholders’ deficit                                                                                                                                                                                                                                                            |   |     (959,751) |   |   (1,064,665) |
| Total      liabilities and stockholders’ deficit                                                                                                                                                                                                                                            | $ |      446,005 | $ |      537,943 |
|                                                                                                                                                                                                                                                                                              |   |   |   |   |

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| BLUEGATE      CORPORATION                                  |
|------------------------------------------------------------|
| CONSOLIDATED      STATEMENTS OF OPERATIONS                 |
| THREE      MONTHS ENDED MARCH 31, 2008 AND 2007            |
| UNAUDITED                                                  |
|                                                       |   |   |
|                                                       |   | 2008 |   | 2007 |
| Service revenue                                            | $ |   1,042,527 | $ |   1,361,067 |
| Cost      of services                                      |   |     737,847 |   |     733,512 |
| Gross      profit                                          |   |     304,680 |   |     627,555 |
| Selling,      general and administrative expenses          |   |     260,217 |   |     867,459 |
| Compensation      expense                                  |   |   1,106,191 |   |   1,797,125 |
| Loss      from operations                                  |   |  (1,061,728) |   | (2,037,029) |
| Interest      expense                                      |   |     (27,320) |   |     (39,177) |
| Other      income                                          |   |       2,228 |   |           - |
| Net      loss                                              | $ |  (1,086,820) | $ |  (2,076,206) |
|                                                       |   |   |   |   |
|                                                       |   |   |   |   |
|                                                       |   |   |   |   |
|                                                       |   |   |   |   |
|                                                       |   |   |   |   |
| Net      loss per common share - basic and diluted         | $ |       (0.05) | $ |       (0.16) |
|                                                       |   |   |   |   |
| Basic      and diluted weighted average shares outstanding |   |  21,523,235 |   |  12,708,063 |

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| BLUEGATE      CORPORATION                                                                                  |
|------------------------------------------------------------------------------------------------------------|
| CONSOLIDATED      STATEMENT OF STOCKHOLDERS' DEFICIT                                                       |
| THREE      MONTHS ENDED MARCH 31, 2008                                                                     |
| UNAUDITED                                                                                                  |
|                                                                                                       |   |   |   |   |   |   |   |   | ADDITIONAL |   |   |   |   |
|                                                                                                       | COMMON      STOCK |   | PREFERRED      STOCK |   | PAID-IN |   | ACCUMULATED |   |   |
|                                                                                                       | SHARES |   | CAPITAL |   | SHARES |   | CAPITAL |   | CAPITAL |   | DEFICIT |   | TOTAL |
|                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance at December 31, 2007                                                                               |  15,163,565 |  $ |    15,164 |   |   48 |  $ |     - |  $ |    24,746,778 |  $ |   (25,826,607) |  $ |    (1,064,665) |
| Issuance      of common stock and warrants for cash                                                        |     170,000 |   |       170 |   |   |   |   |   |        84,830 |   |   |   |        85,000 |
| Issuance      of common stock to related party for:                                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |
|  -      cash                                                                                          |     111,111 |   |       111 |   |   |   |   |   |         9,889 |   |   |   |        10,000 |
|  -      compensation                                                                                  |     188,889 |   |       189 |   |   |   |   |   |        16,811 |   |   |   |        17,000 |
| Issuance      of common stock for:                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|  -      related party debt                                                                            |   3,388,889 |   |     3,389 |   |   |   |   |   |       301,611 |   |   |   |       305,000 |
|  -      compensation                                                                                  |   5,761,111 |   |     5,761 |   |   |   |   |   |       512,739 |   |   |   |       518,500 |
| Issuance      of common stock warrants as additional consideration to borrow funds from      related party |   |   |   |   |   |   |   |   |       109,028 |   |   |   |       109,028 |
| Common      stock options issued for employee services                                                     |   |   |   |   |   |   |   |   |       147,206 |   |   |   |       147,206 |
| Net      loss                                                                                              |   |   |   |   |   |   |   |   |   |   |    (1,086,820) |   |    (1,086,820) |
| Balance      at March 31, 2008                                                                             |  24,783,565 |  $ |    24,784 |   |   48 |  $ |     - |  $ |    25,928,892 |  $ |   (26,913,427) |  $ |      (959,751) |
|                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |

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| BLUEGATE      CORPORATION                                                                                                  |
|----------------------------------------------------------------------------------------------------------------------------|
| CONSOLIDATED      STATEMENTS OF CASH FLOWS                                                                                 |
| THREE      MONTHS ENDED MARCH 31, 2008 AND 2007                                                                            |
| UNAUDITED                                                                                                                  |
|                                                                                                                       |   | 2008 |   | 2007 |
| Cash flows from operating activities:                                                                                      |   |   |   |   |
| Net      loss                                                                                                              | $ | (1,086,820) | $ | (2,076,206) |
| Adjustments      to reconcile net loss to net cash used in operating      activities:                                      |   |   |   |   |
| Depreciation      and amortization                                                                                         |   | 13,668 |   | 13,918 |
| Common      stock issued for outside services                                                                              |   | - |   | 329,525 |
| Common      stock options issued for employee services                                                                     |   | 147,206 |   | 1,011,156 |
| Common      stock warrants issued to borrow funds from related party                                                       |   | 109,028 |   | - |
| Common      stock issued for employee compensation                                                                         |   | - |   | 142,500 |
| Common      stock issued for compensation                                                                                  |   | 535,500 |   | - |
| Common      stock and warrants issued for services                                                                         |   | - |   | 131,145 |
| Accounts      receivable                                                                                                   |   | 80,108 |   | (168,623) |
| Prepaid      expenses and other current assets                                                                             |   | 3,612 |   | 16,615 |
| Accounts      payable and accrued liabilities                                                                              |   | (155,752) |   | (38,426) |
| Accounts      payable to related party                                                                                     |   | 3,521 |   | - |
| Accrued      liabilities to related party                                                                                  |   | 87,559 |   | - |
| Deferred      revenue                                                                                                      |   | 12,422 |   | (134,644) |
| Net      cash used in operating activities                                                                                 |   | (249,948) |   | (773,040) |
|                                                                                                                       |   |   |   |   |
| Cash      flows from investing activities:                                                                                 |   |   |   |   |
| Purchase      of property and equipment                                                                                    |   | (9,370) |   | (17,287) |
|                                                                                                                       |   |   |   |   |
| Net      cash used in investing activities                                                                                 |   | (9,370) |   | (17,287) |
|                                                                                                                       |   |   |   |   |
| Cash      flows from financing activities:                                                                                 |   |   |   |   |
| Proceeds      from related party short term debt                                                                           |   | 200,000 |   | 241,753 |
| Payments      on related party short term debt                                                                             |   | (39,602) |   | (213,445) |
| Net      change in bank line of credit                                                                                     |   | - |   | (44) |
| Proceeds      from note payable from individual                                                                            |   | - |   | 315,000 |
| Common      stock and warrants issued for cash                                                                             |   | 95,000 |   | 400,000 |
|                                                                                                                       |   |   |   |   |
| Net      cash provided by financing activities                                                                             |   | 255,398 |   | 743,264 |
|                                                                                                                       |   |   |   |   |
| Net      decrease in cash and cash equivalents                                                                             |   | (3,920) |   | (47,063) |
|                                                                                                                       |   |   |   |   |
| Cash      and cash equivalents at beginning of period                                                                      |   | 43,703 |   | 256,121 |
| Cash      and cash equivalents at end of period                                                                            | $ | 39,783 | $ | 209,058 |
|                                                                                                                       |   |   |   |   |
| Non      Cash Transactions:                                                                                                |   |   |   |   |
| Issuance      of common stock for conversion of related party accounts payable, accrued      expenses and accrued interest | $ | 305,000 | $ | - |
| Issuance      of common stock and warrants for conversion of accounts      payable                                         |   | - |   | 15,000 |
| Supplemental      information:                                                                                             |   |   |   |   |
| Cash      paid for interest                                                                                                |   | 25,458 |   | 7,677 |

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BASIS

| Notes      payable at March 31, 2008 and December 31, 2007 are summarized      below:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   | 3/31/2008    |          | 12/31/2007   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------------|---------------|--------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |         |          |         |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |    |          |    |
| Unsecured notes      payable:                                                                   10%      note payable due upon demand                                                                                                                                                                                                                                                                                                                                                                                 |   | $      | 12,800       |   $ | 12,800       |
| Note      payable to related parties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |         |          |         |
| Secured note payable to related      party: During 2007, the Company entered into a line of credit      agreement with SAI Corporation ("SAIC"), a corporation controlled by our      CEO, Stephen Sperco, to borrow up to $500,000. On February 28, 2008, the      line of credit agreement with SAIC was amended to increase the borrowing      to $700,000 and on February 28, 2008, Bluegate borrowed the additional      $200,000 from SAIC for working capital purposes. As condition to and as      additional consideration for SAIC’s agreement to lend the funds to the      Company, the Company granted SAIC a security interest in its assets as      more specifically detailed in the Promissory Note and Security Agreement,      and increased the interest rate from 12% to 15% per annum.Note      payable to SAI Corporation due on demand |   | $      | 700,000      |   $ | 500,000      |
| Unsecured notes payable to      related parties: During 2006, the Company entered into a line of      credit agreement with Manfred Sternberg ("MS"), Chief Strategy Officer and      William Koehler ("WK"), President and COO, for Bluegate to borrow up to      $500,000 from each of them. As of March 31, 2008, the interest rates on      the underlying credit cards pertaining to funds borrowed from MS and WK      were 17.24% and 17.23%, respectively. During the three months ended March      31, 2008, we made payments of $39,602 on these related party      notes.                                                                                                                                                                                                                                                                                 |   |   |         |          |         |
| Notes      payable to William Koehler due on demand                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   | 37,167       |          | 36,569       |
| Notes      payable to Manfred Sternberg due on demand                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   | 35,969       |          | 76,169       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |         |          |         |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | $      | 773,136      |   $ | 612,738      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |         |          |         |

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|    |   |     |                         |   |    |                                          |   |      |   |               |   |    |                                          |
|---------|--------|----------|------------------------------|--------|---------|-----------------------------------------------|--------|-----------|--------|--------------------|--------|---------|-----------------------------------------------|
|    |   |     |                         |   |    |                                          |   |      |   |               |   |    |                                          |
|    |   | Exercise |                         | Fair   |    | Expiration                                    |   | Vesting   |   | 2008               |
| Options |   | Price    |                         | Value  |    | Date                                          |   | Period    |   | Expense            |
| 60,000  |   | $        |     0.25 |   | $       |      7,245           |   | 1/2/2013  |   | Through      12/09 |   | $       |        906 |
| 10,000  |   |     |     0.25 |   |    |        840 |   | 1/15/2013 |   | Through      12/08 |   |    |        210 |
| 5,000   |   |     |     0.25 |   |    |        465 |   | 1/21/2013 |   | Through      12/08 |   |    |        117 |
| 50,000  |   |     |     0.25 |   |    |      3,743           |   | 2/1/2011  |   | Immediately        |   |    |      3,743           |
|    |   |     |                         |   |    |                                          |   |      |   |               |   |    |                                          |
| 125,000 |   |     |                         |   |  $ |       12,293    |   |      |   |               |   |  $ |     4,976                 |
|    |   |     |                         |   |    |                                          |   |      |   |               |   |    |                                          |

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ITEM  2. MANAGEMENT’S DISCUSSION AND ANALYSIS OFFINANCIAL CONDITION AND RESULTS OF OPERATIONS

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| -   | Access      and content providers, such as AOL, Microsoft, EarthLink and Time      Warner; |
|---------------|--------------------------------------------------------------------------------------------|

| -   | Professional      Service organizations, such as IBM, CSC, Perot Systems, and      EDS; |
|---------------|-----------------------------------------------------------------------------------------|

| -   | Regional,      national and international telecommunications companies, such as AT&T,      Verizon, Qwest, and Sprint; |
|---------------|----------------------------------------------------------------------------------------------------------------------------|

| -   | On-line      services offered by incumbent cable providers such as Comcast and      Cox; |
|---------------|------------------------------------------------------------------------------------------|

| -   | DSL      providers such as the RBOC’s andCLEC’s. |
|---------------|--------------------------------------------------------------|

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Table of Contents

|                                    |   | Three      Months Ended March 31, |
|-----------------------------------------|--------|-----------------------------------|
|                                    |   | 2008                              |   | 2007 |
|                                    |   |                              |   |   |
| Net      loss                           | $      | (1,086,820)                       | $ | (2,076,206) |
| Negative      cash flow from operations |   | (249,948)                         |   | (773,040) |
| Negative      working capital           |   | (1,025,753)                       |   | (1,215,820) |
| Stockholders'      deficit              |   | (959,751)                         |   | (1,108,118) |

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|   | -      Our ability to locate sources of debt or equity funding to meet current      commitments and near-term futurerequirements. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------|

|   | -      Our ability to achieve profitability and ultimately      generate sufficient cash flow from operations to sustain our      continuing operations. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| $      | (       | 864,000       | )       | decrease      related to options issued for employee services                 |
|--------|---------|--------------------|---------|------------------------------------------------------------------------------------|
|   |  ( | 335,000            | )  | decrease      related to changes in personnel                                      |
|   |  ( | 136,000            | )       | decrease      related to issuance of shares for employee compensation              |
|   |    |  519,000      |    | increase      related to conversion of related party debt for common    stock      |
|   |    |  109,000      |    | increase      related to warrants issued to borrow funds from a related      party |
|   |    |   17,000 |    | increase      related to related party purchase of common stock for  cash          |

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| -   | The      cost of operating delivering the Medical Grade Network®      services |
|---------------|-------------------------------------------------------------------------------------|

| -   | The      cost of sales and marketing |
|---------------|--------------------------------------|

| -   | The      rate at which we expand ouroperations |
|---------------|------------------------------------------------|

| -   | Attractive      acquisition opportunities |
|---------------|-------------------------------------------|

| -   | The      response of competitors |
|---------------|----------------------------------|

| -   | Capital      expenditures |
|---------------|---------------------------|

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ITEM 4

|   | (a)      Evaluation of disclosure controls and  procedures. |
|--------|-------------------------------------------------------------|

|   |  (b) Changes in      internal control over financialreporting. |
|--------|---------------------------------------------------------------------|

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ITEM

ITEM2.                      UNREGISTEREDSALES OF EQUITY SECURITIES AND USE OF PROCEEDS

ITEM

ITEM

| Exhibit |                                                                                                                                                                                                                                                                                                                                                                                                         |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Number  | Name                                                                                                                                                                                                                                                                                                                                                                                                         |
|    |                                                                                                                                                                                                                                                                                                                                                                                                         |
| 31.1    | CERTIFICATION      REQUIRED BY RULE 13a - 14(a) OR RULE 15d - 14(a) OF THE SECURITIES      EXCHANGE      ACT OF  1934,  AS  ADOPTED  PURSUANT  TO  SECTION  302  OF  THE  SARBANES-OXLEY  ACT OF      2002 OF THE CHIEF EXECUTIVE OFFICER                                            |
|    |                                                                                                                                                                                                                                                                                                                                                                                                         |
| 31.2    | CERTIFICATION      REQUIRED BY RULE 13a - 14(a) OR RULE 15a - 14(a) OF THE SECURITIES      EXCHANGE      ACT OF  1934,  AS  ADOPTED  PURSUANT  TO  SECTION  302  OF  THE  SARBANES-OXLEY  ACT OF      2002 OF THE CHIEF FINANCIAL OFFICER AND PRINCIPAL ACCOUNTING      OFFICER |
|    |                                                                                                                                                                                                                                                                                                                                                                                                         |
| 32.1    | CERTIFICATION      PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (18 U.S.C.      SECTION 1350), OF THE CHIEF EXECUTIVE OFFICER                                                                                                                                                                                                                                                                   |
|    |                                                                                                                                                                                                                                                                                                                                                                                                         |
| 32.2    | CERTIFICATION      PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (18 U.S.C.      SECTION 1350), OF THE CHIEF FINANCIAL OFFICER AND PRINCIPAL ACCOUNTING      OFFICER                                                                                                                                                                                                                             |

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| SIGNATURES                                                                                                                                                                                              |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                    |   |   |   |
| Pursuant to the requirements of the Securities      Exchange Act of 1934, the registrant has duly caused this report to be      signed on its behalf by the undersigned thereunto duly      authorized. |
|                                                                                                                                                                                                    |   |   |   |
| Bluegate      Corporation                                                                                                                                                                               |
|                                                                                                                                                                                                    |   |   |   |
| Date:                                                                                                                                                                                                   | May      6, 2008 | /s/ | Stephen      J. Sperco |
|                                                                                                                                                                                                    |   |   |   |
|                                                                                                                                                                                                    |   |   | Stephen      J. Sperco, |
|                                                                                                                                                                                                    |   |   | Chief      Executive Officer |
|                                                                                                                                                                                                    |   |   |   |
|                                                                                                                                                                                                    |   |   |   |
| Bluegate      Corporation                                                                                                                                                                               |
|                                                                                                                                                                                                    |   |   |   |
| Date:                                                                                                                                                                                                   | May      6, 2008 | /s/ | Charles      E. Leibold |
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|                                                                                                                                                                                                    |   |   | Charles      E. Leibold, |
|                                                                                                                                                                                                    |   |   | Chief      Financial Officer and Principal Accounting Officer |
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