----

**UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWASHINGTON, D.C. 20549**

**  FORM 10-Q**

** QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934.FOR THE QUARTER ENDED September 30, 2007**

** COMMISSION FILE NO. 000-24969**

** mPhase Technologies, Inc.**(Exact name of registrant as specified in its charter)

| ** NEW JERSEY**
** 22-2287503**
     (State or other jurisdiction of
     (I.R.S. Employer
     incorporation or organization)
     Identification Number)
     
     
** 587 CONNECTICUT AVE., NORWALK, CT**
** 06854-1711**
     (Address of principal executive offices)
     (Zip Code)
** ISSUER'S TELEPHONE NUMBER, (203) 838-2741**

**INDICATE BY CHECK MARK WHETHER THE REGISTRANT (1) HAS FILED ALL REPORTSREQUIRED TO BEFILED BY SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF1934, DURING THE PRECEDING 12 MONTHS (OR FOR SHORTER PERIOD THAT THE REGISTRANTWAS REQUIRED TO FILE SUCH REPORT),AND (2) HAS BEEN SUBJECT TO SUCH FILINGREQUIREMENTS FOR THE PAST 90 DAYS.**

**YES   **Q**       NO **£
**THE NUMBER OF SHARES OUTSTANDING OF EACH OF THE REGISTRANT'SCLASSES OF COMMON STOCK AS OF NOVEMBER 13, 2007 IS 393,725,016 SHARES, ALL OFONE CLASS OF $.01 STATED VALUE COMMON STOCK.**

mPHASE TECHNOLOGIES, INC.

** INDEX**

 

 

 PAGE
         
PART I

FINANCIAL INFORMATION

 
         
ITEM 1

 

 

 

Consolidated Balance Sheets June 30, 2007 (Audited) and September 30, 2007 (Unaudited)

3

 

Unaudited Consolidated Statements of Operations-Three months ended September 30, 2006 and 2007 and from October 2, 1996 (Date of Inception) to September 30, 2007

4

 

Unaudited Consolidated Statement of Changes in Stockholders’ Equity (Deficit) Three months ended September 30, 2007

5

 

Unaudited Consolidated Statement of Cash Flow-Three Months Ended September 30, 2006 and 2007 and from October 2, 1996 (Date of Inception) to September 30, 2007

6

 

Notes to Consolidated Financial Statements

7-10
         
ITEM 2

Management's Discussion and Analysis of Financial Condition and Condition and Results of Operations

11
         
ITEM 3

Quantitative and Qualitative Disclosures about market risk

18
         
ITEM 4

CONTROLS AND PROCEDURES

18
         
PART II

OTHER INFORMATION

 
         
Item 1.

Legal Proceedings

19

Item 2.

Changes in Securities

19

Item 3.

Defaults Upon Senior Securities

19

Item 4.

Submission of Matters to a Vote of Security Holders

19

Item 5.

Other Information

19

Item 6.

Exhibits and Reports on Form 8-K

19
      
Signature Page

21

2

** mPHASE TECHNOLOGIES, INC.(A Development Stage Company)Consolidated Balance Sheets**

 
June 30,

September 30,

 
2007

2007

   
**ASSETS**
  
CURRENT ASSETS
  
Cash and cash equivalents

$23,253 

$247,254 

Accounts receivable

1,961 

1,993 

Subscriptions receivable

500,000 

0 

Inventories

505,910 

10,627 

Prepaid and other current assets

442,585 

184,939 

   
Total Current Assets

1,473,709 

444,813

   
Property and equipment, net

282,801 

231,315

Patents and licensing rights, net

51,140 

44,684

Other assets

0 

110,000

**TOTAL ASSETS**

**$1,807,650**

**$830,812**

   
**LIABILITIES AND STOCKHOLDERS' EQUITY**
  
CURRENT LIABILITIES
  
Accounts payable

$2,355,250 

$2,371,232 

Accrued expenses

933,145 

791,666 

Due to related parties

852,405 

992,710 

Notes payable, related parties

321,000 

879,270 

Short term notes

76,640 

75,001 

Convertible debt
 
154,000 

Deferred revenue

23,708 

9,483 

TOTAL CURRENT LIABILITIES

$4,562,148 

$5,273,362 

   
**TOTAL LIABILITIES**

**$4,562,148**

**$5,273,362**

   
COMMITMENTS AND CONTINGENCIES (Note 7 )

-
 
   
STOCKHOLDERS' DEFICIT
  
Common stock, par value $.01, 900,000,000 shares authorized 387,846,008 and 391,736,304 shares issued and outstanding at June 30, 2007 and September 30, 2007, respectively

$3,878,460 

$3,917,363 

Additional paid in capital 

162,100,718 

162,952,987 

Deferred compensation

(414,084)

(207,042)

Deficit accumulated during development stage

(168,311,619)

(171,097,885)

Less-Treasury stock, 13,750 shares at cost

(7,973)

(7,973)

**TOTAL STOCKHOLDERS' DEFICIT**

**($2,754,498)**

**($4,442,550)**

   
**TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT**

**$1,807,650**

**$830,812**

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

3

**mPHASE TECHNOLOGIES, INC.(A Development Stage Company)Consolidated Statements of Operations(Unaudited)**

   
(Date of

 
For the Three Months Ended

 Inception) to

 
September 30,

September 30,

 
2006

2007

2007

    
REVENUES

$105,846 

$34,959 

$22,484,070 

    
COSTS AND EXPENSES
   
Cost of Sales

85,390 

0 

16,423,743 

Research and Development (including non-cash stock related charges of $2,410,119 inception to date )

1,990,313 

1,054,931 

59,027,348 

General and Administrative (including non-cash stock related charges of $693,371, $208,097 and $61,976,183 for the quarters ended 2006, 2007 and inception to date respectively)

1,961,832 

1,496,784 

106,936,929 

Depreciation and Amortization

21,899 

34,059 

3,158,916 

    
TOTAL COSTS AND EXPENSES

4,059,434 

2,585,774 

185,546,936 

    
LOSS FROM OPERATIONS

(3,953,588)

(2,550,815)

(163,062,866)

    
OTHER INCOME (EXPENSE) net
   
Interest Income (Expense), net

(4,414)

(12,811)

(181,262)

Reparation and Other (Expense) net

0 

(222,640)

(7,853,757)

    
TOTAL OTHER INCOME (EXPENSE)

(4,414)

(235,451)

(8,035,019)

    
NET LOSS

($3,958,002)

($2,786,266)

($171,097,885)

    
LOSS PER COMMON SHARE, basic and diluted

($0.01)

($0.01)
 
    
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING, basic and diluted

282,306,237 

389,791,154
 
The accompanying notes are an integral part of these consolidated financial statements.

4

**mPHASE TECHNOLOGIES, INC. (A Development Stage Company) Consolidated Statement of Changes in Stockholders' Equity (Deficit) (Unaudited)**
       Total
        Additional      Shareholders
  $.01    Stated    TreasuryPaid in    Deferred    Accumulated    (Deficit)
     Shares    Value    Stock    Capital    Compensation    Deficit    Equity
Balance June 30, 2007    387,846,004    $3,878,460($7,973)    $162,100,718    ($414,084)    ($168,311,619)    ($2,754,498)
Issuance of common stock in private placements500,000$5,000 $45,000  $50,000
Common shares issued in settlement of    accrued expenses    1,019,200$10,192 $89,808  $100,000
Issuance of additional shares effect    re-pricing    2,371,100$23,711 $202,407  $226,118
Stock options awarded to employees and officers   $1,054  $1,054
Deferred stock compensation    $207,042 $207,042
Investment in Granita   $514,000  $514,000
Net Loss         ($2,786,266)    ($2,786,266)
Balance September 30, 2007    391,736,304    $3,917,363($7,973)    $162,952,987    ($207,042)    ($171,097,885)    ($4,442,550)
The accompanying notes are an integral part of these consolidated financial statements.

5

**mPHASE TECHNOLOGIES, INC.(A Development Stage Company)Consolidated Statement of Cash Flow(Unaudited)**

   
October 2, 1996

 
Three Months Ended

(Date of Inception)

 
September 30,

 To  September 30,

 
2006

2007

2007

    
**Cash Flow From Operating Activities:**
   
Net Loss

($3,958,002)

($2,786,266)

($171,097,885)

Adjustments to reconcile net loss to net cash used in operating activities:
   
Depreciation and amortization

54,728 

57,942 

$7,093,944 

(Gain) loss on debt extinguishments
  
($772,216)

Loss on unconsolidated subsidiary
  
$1,466,467 

Non-cash charges relating to issuance of common stock, common stock options and warrants

693,371 

1,054 

$62,435,648 

Reparation charges
 
226,118 

$7,630,642 

Other non cash charges including amortization of deferred compensation
 
$207,042 

$808,023 

Changes in assets and liabilities:
   
Accounts receivable

104,097 

(32)

$425,883 

Inventory impairment (included in R&D expense)

(16,536)

495,283 

($15,188)

Prepaid expenses and other current assets

6,413 

257,646 

($103,878)

Other
  
($559,932)

Accounts payable, Accrued expenses, Deferred revenue

463,520 

(39,722)

$8,741,532 

Due to/from related parties
   
Microphase
  
$2,730,394 

Janifast
  
$2,367,324 

Officers

(112,309)

(157,865)

$849,791 

Lintel and other
 
(14,225)

$515,955 

    
**Net cash used in operating activities**

**($2,764,718)**

**($1,753,025)**

**($77,483,496)**

    
**Cash Flow from Investing Activities:**
   
Payments related to patents and licensing rights

-
 
($450,780)

Purchase of fixed assets

($2,058)
 
($3,217,555)

**Net Cash (used) in investing activities**

**($2,058)**

**$0**

**($3,668,335)**

    
**Cash Flow from Financing Activities:**
   
Proceeds from issuance of common stock,  exercises warrants and finders fees .net

$1,129,000 

$550,000 

$80,242,605 

Short tern notes payable

(25,000)

450,531 

($451,173)

Advances from Microphase
  
$347,840 

Proceeds from notes payable - officers

303,000

462,495 

$753,786 

Sale of minority interest in subsidiary
 
514,000 

$514,000 

Repurchase of treasury stock at cost
  
($7,973)

**Net cash provided by financing activities**

**$1,407,000**

**$1,977,026**

**$81,399,085**

    
**Net increase (decrease) in cash**

**($1,359,776)**

**$224,001**

**$247,254**
          
CASH AND CASH EQUIVALENTS, beginning  of period

$1,359,925

$23,253
 
    
**CASH AND CASH EQUIVALENTS, end of  period**

**$149**

**$247,254**

**$247,254**

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

6

mPHASE TECHNOLOGIES, INC. (A DEVELOPMENT STAGE COMPANY) NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

**1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

NATURE OF OPERATIONS - mPhase Technologies, Inc. (the "Company") was organized on October 2, 1996 and is in the development stage, as defined by Statement of Financial Accounting Standards ("SFAS") No. 7, "Accounting and Reporting by Development Stage Enterprises." The Company's present activities are focused on the commercial deployment of its proprietary IPTV or TV+ solution and DSL component products. The Company is also engaged in exploratory research though Lucent Technologies Inc. of electronic sensors and power cells (nanotechnology). Since mPhase is in the development stage, the accompanying consolidated financial statements should not be regarded as typical for normal operating periods.

BASIS OF PRESENTATION - The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and pursuant to the regulations of the Securities Exchange Commission. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ending September 30, 2007 are not necessarily indicative of the results that may be expected for a full fiscal year. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended June 30, 2007.

Through September 30, 2007, the Company had incurred cumulative (a) development stage losses totaling approximately $171,097,885, (b) stockholders' deficit of $4,442,550, and (c) negative cash flow from operations equal to $77,483,496. At September 30, 2007, the Company had $247,254 of cash and $1.993 of trade receivables to fund short-term working capital requirements. The Company's ability to continue as a going concern and its future success is dependent upon its ability to raise capital in the near term to: (1) satisfy its current obligations, (2) continue its research and development efforts, and(3) allow the successful wide scale development, deployment and marketing of its products.

USE OF ESTIMATES - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

LOSS PER COMMON SHARE, BASIC AND DILUTED - The Company accounts for net loss per common share in accordance with the provisions of SFAS No. 128, "EARNINGS PER SHARE" ("EPS"). SFAS No. 128 requires the disclosure of the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Common equivalent shares have been excluded from the computation of diluted EPS for all periods presented since their affect is anti dilutive.

**SUPPLEMENTAL CASH FLOW INFORMATION**For the three months ended Sept, 30
 
2006

2007
   
Interest Accrued 

$4,414

$10,261

Non Cash Investing and Financing Activities:
  
Common stock issued in setlement of accrued expenses
 
$100,000

Assumption of Sovereign note payable

$110,000

7

**3.  RELATED PARTY TRANSACTIONS**

***MICROPHASE CORPORATION***

mPhase's President, Chief Operating Officer and Chairman of the Board of the Company are also officers of Microphase and mPhase's President and Chairman of the Board are shareholders of Microphase. On  May 1, 1997, the Company entered into an agreement with Microphase, whereby it will use office space as well as the administrative services of Microphase, including the use of accounting personnel. This agreement was for $5,000 per month and was on a month-to-month basis. In July 1998, the office space agreement was revised to $10,000, in January 2000 to $11,050 per month, in July 2001 to $11,340 per month, in July 2002 to $12,200 per month, in January 2003 to $10,000 per month, and in July 2003 to $18,000 per month. Additionally, in July 1998, mPhase entered into an agreement with Microphase, whereby mPhase reimburses Microphase $40,000 per month for technical research and development. In January 2003 the technical research and development agreement was revised to $20,000 per month, and in July 2003 it was further revised to $5,000 per month for technical and research development, $5,000 per month for administrative services and $5,000 per month under the office space agreement. Beginning July 1, 2006, billings for all of the above services has been $5,000 per month. In addition, Microphase also charges fees for specific projects on a project-by-project basis. During the three months ended September 30, 2006 and 2007 and from inception (October 2, 1996), $56,339, $59,054 and $9,062,664 respectively, have been charged to expense.

As a result of the foregoing transactions as of September 30, 2007, the Company had a $292,288 payable to Microphase.

**JANIFAST LTD.**

The Company purchases products and incurs certain research and development expenses with Janifast Ltd., which is owned by U.S. Janifast Holdings, Ltd., a company in which three directors of mPhase are significant shareholders and one is an officer, in connection with the manufacturing of POTS Splitter shelves and component products including cards and filters sold by the Company.

During the three months ended September 30, 2006 and 2007 and the period from inception (October 2, 1996), $134,115, $0, and $16,031,811 respectively, have been charged by Janifast to inventory or is included in operating expenses in the accompanying statements of operations.

As a result of the foregoing transactions as of September 30, 2007, the Company did  not have any significant balance payable to Janifast

***OTHER RELATED PARTIES***

Mr. Abraham Biderman was employed until September 30, 2003 by our former investment-banking firm Lipper & Company .At year end June 30, 2007, Mr. Biderman's  affiliated firm of Palladium Capital Advisors was owed unpaid finders fees in the amount of $250,000. During the three months ended September 30, 2007 a portion of such fees ($100,000) was paid through the issuance of common stock and the remainder ($150,000) unpaid.

In addition, at various points during the current quarter and at various points during the past fiscal year the Messrs, Durando, Dotoli and Smiley provided bridge loans to the Company, evidenced by individual promissory notes and deferred compensation so as to provide working capital to the Company. All of the notes are payable on demand . The following is a summary of such activity during the quarter ended September 30, 2007.

In addition to the above a short term loan of $298,170 was extended to Granita Media Inc from an employee officer of that company. (See Note re. Granita Media Inc)

8

**Summary of Transactions with Related Parties Three months ended September 30,2007**

 
RON

GUS

MARTIN
 
 
DURANDO

DOTOLI

SMILEY

TOTAL

**NOTES PAYABLE OFFICERS**

 

 
 
 

BALANCE 6/30/07

$85,000 

$75,000 

$161,000 

$321,000 

July 2007 Advances (Payments) 

($30,000)

($75,000)
 
($105,000)

August 2007 Advances (Payments) 

$35,000 

$75,100 

$35,000 

$145,100 

Sept 2007 Advances (Payments) 

$110,000 
  
$110,000 

Assumption of Note Payable- Sovereign

$110,000 
  
$110,000 

**BALANCE Notes Payable Officers 9/30/07**

**$310,000**

**$75,100**

**$196,000**

**$581,100**

    
 

**Deferred Compensation**

**$130,000**

**$200,000**
 
**$330,000**

    
 

**Due To Officers**
    
BALANCE 6/30/07

$188,400

$75,500
 
$263,900

Consulting Fee Earned

$98,400 

$70,500 
 
$168,900 

Consulting Fees Deferred

($39,500)

($32,500)
 
($72,000)

**Balance Due to Officers 9/30/07**

**$247,300**

**$113,500**
 
**$360,800**

    
 

**Interest Payable**

**$2,550**

**$350**

**$6,950**

**$9,850**

**Totals Payable to Officers**

**$689,850**

**$388,950**

**$202,950**

**$1,281,750**

     
**COMPENSATION**
    
Consulting / Salary

$98,400 

$70,500 

$50,000 

$218,900 

Interest

$2,550 

$350 

$6,950 

$9,850 

Stock Based Compensation

$0 

$0 

$0 

$0 

**Total Compensation Officers**

**$100,950**

**$70,850**

**$56,950**

**$228,750**

**4. EQUITY TRANSACTIONS AND CONVERTIBLE DEBT**

**Private Placements**

During the quarter ended September 30, 2007, the Company issued 500,000 shares of its common stock at $.10 per share in private placements generating net proceeds of $50,000

**Other Equity Transactions**

During the three months ended September 30, 2007, the Company issued 35,000 of options to purchase common stock valued at $1,054 to employees and issued 2,371,100 shares of common stock valued at $226,117 to reflect repricing agreements. In addition, 1,109,200 shares were issued to pay for finders fees valued at $100,000.

**Investment in Granita Media inc**

An investment of $514,000 was received by Granita Media Inc, a subsidiary formed July 1, 2007 to operate its IPTV business. Since the company remains the controlling shareholder in Granita Media and such results are consolidated, this investment is shown as additional paid in capital. (see note 5)

**Convertible Debt**

In September, 2007, the Company received proceeds $154,000 of convertible debt bearing interest at an annual rate of 15% AND due September 1, 2008. Such debt may be converted into the Company’s common shares at a price equal to a 20% discount from the 20 day average bid and ask price over a twenty consecutive days. Such election is at the option of the Company on September 1, 2008.

**5. GRANITA MEDIA**

Effective July 1, 2007, the company formed Granita Media, Inc. to separate its IPTV business and facilitate the raising of capital. Several employees of mPhase became employees of Granita Media Inc and invested solely in the common stock of Granita Media Inc.  Employee equity amounted to $389,000 of the total $514,000 equity raised . In addition, on September 26, 2007 an employee officer of Granita provided short term financing evidenced by a note payable in the amount of $298,170. Such note bears a 12% interest rate and carries an extended maturity date of December 31, 2007. On October 2, 2007, $130,000 of such loan was repaid. It is estimated that Granita Media incurred a net loss of $1,110,000 for the three months ended September 30, 2007, had cash of $227,000 (prior to repayment of $130,000 loan) and was past due on payables to key vendors.  Asof Septmeber 30, 2007 Granita Media had 19,000,000 shares of common stockoutstanding of which 18,000,000 was owned by mPhase Technologies, Inc. and1,000,000 issued to the executive management of Granita Media.

9

**Subsequent event related to Granita Media.**In October, 2007****Granita Media  received  notice that its test system being deployed at Comstar  Odyessa has failed  trials and was being rejected. This event prompted a review of mPhase’s continued involvement in the IPTV business segment and the layoff of all Granita Media employees until such a strategic review of further involvement in this business segment is completed.

**6. INVESTMENT IN SOVEREIGN TRACKING SYSTEMS**

On August 21, 2007, the Company announced that it had acquired from Mr. Durando, in exchange for a 12% demand promissory note in the principal amount of $110,000, a 10% interest in Sovereign Tracking Systems, LLC, a New Jersey limited liability company that holds the license for a patent for a Real-Time Location System to track high value assets. Mr. Durando had previously paid the amount of $110,000 to Mr. William A. Robinson, the owner of Sovereign Tracking Systems, LLC; Mr. Robinson will assign all rights, title and interest to the patent to Sovereign Tracking Systems, LLC.

**7. COMMITMENTS AND CONTINGENCIES**

The Company has a lease obligation for the rental of office space in Little Falls New Jersey until March 31, 2012. Annual obligations under the lease require rent of $251,562 in each of the next fiscal years ending from June 30, 2008 to June 30, 2011 and $188,672 up March 31, 2012. In total such obligations amount to $1,133,669.

mPhase has entered into various agreements with Georgia Tech Research ("GTRC") and its affiliate, Georgia Tech Applied Research Corporation, ("GTARC"), pursuant to which the Company receives technical assistance in developing the commercialization of its Digital Video and Data Delivery System. The amount incurred by the Company for GTRC technical assistance with respect to its research and development activities during the years ended, 2006 and 2007 totaled $0 and $0 respectively, and $13,539,952 from the period from inception through June 30, 2007.

Other Research Contracts with various vendors including Lucent Technologies are no longer in force and are currently being renegotiated.

**7. SUBSEQUENT EVENTS**

**Packetport**

On October 19, 2007, in connection with the settlement and dismissal of a civil law suit originally filed on November 16, 2005 by the Securities and Exchange Commission in the Federal District Court in the District of Connecticut, the SEC issued a Cease and Desist Order and certain remedial sanctions against two officers of mPhase Technologies, Inc. (the "Company"). The civil suit was filed against Packport.com, Inc. a Nevada corporation, Microphase Corporation, a Connecticut corporation, a company that provides administrative services to the Company and shares common management with the Company, and others. The two officers of the Company are Mr. Ronald A. Durando, President and Chief Executive Officer and Mr. Gustave T. Dotoli, the Chief Operating Officer. The Civil suit by the SEC named as respondents were Mr. Durando, Mr. Dotoli and others in connection with their activities as officers and directors of Packetport.com. The Company was not named as a party to the civil suit. More information regarding the detailed terms of the settlement can be found in SEC release No 8858 dated October 18, 2007 promulgated under the Securities Act of 1933 and SEC Release No. 56672 dated October 18,2007 promulgated pursuant to the Securities Exchange Act of 1934.

Mr. Durando and Mr. Dotoli will continue to serve as officers and directors of the Company. Mr. Durando and Mr. Dotoli together with Microphase corporation and others without admitting or denying the findings of the SEC, except as to jurisdiction and subject matter, have consented to the entry of the Order Instituting Cease-and Desist Proceedings, Making findings and Imposing a Cease and Desist Order and Remedial Sanctions pursuant to Section 8A of the Securities Exchange Act of 1933 and Section 21C of the Securities Exchange Act of 1934.

**Other Matters**

During the month of October, 2007, the Company received a total of $48,000 from investors in a Private Placement pursuant to Rule 506 of Resolution D and the Securities Act of 1933 In addition officers of the Company continued to provide working capital by extending short-term loans in the amount of $108,000.

Mr. Necdet F. Ergul has retired from the Board of Directors of mPhase Technologies, Inc. effective November 2, 2007. Mr. Ergul is 84 years old.

mPhase Technologies, Inc. announced on November 6, 2007 that it has terminated with Double U. Master Fund, L.P., a limited partnership organized under the laws of the British Virgin Islands, a Private Equity Credit Agreement for an aggregate of up to $6 million in financing through the sale, from time to time of the common stock of mPhase.

mPhase Technologies, Inc. and its wholly-owned subsidiary, Always Ready, Inc. terminated its engagement with Source Capital Group to arrange financing for Always Ready, Inc.

10

**ITEM 2. MANAGEMENT'S DISCUSSION OF FINANCIAL CONDITIONS AND RESULTS OF OPERATIONS**

The following is management's discussion and analysis of certain significant factors, which have affected mPhase's financial position and should be read in conjunction with the accompanying financial statements, financial data, and the related notes.

**CAUTIONARY STATEMENT PURSUANT TO SAFE HARBOR PROVISIONS OF THE PRIVATE LITIGATIONREFORM ACT OF 1995:**

Some of the statements contained in or incorporated by reference in this Form 10-Q discuss the Company's plans and strategies for its business or state other forward-looking statements, as this term is defined in the Private Securities Litigation Reform Act of 1995. The words "anticipate," "believe," "estimate," "expect," "plan," "intend," "should," "seek," "will," and similar expressions are intended to identify these forward-looking statements, but are not the exclusive means of identifying them. These forward-looking statements include, among others, statements concerning the Company's expectations regarding its working capital requirements, gross margin, results of operations, business, growth prospects, competition and other statements of expectations, beliefs, future plans and strategies, anticipated events or trends, and similar expressions concerning matters that are not historical facts. Any forward-looking statements contained in this Quarterly Report on Form 10-Q are subject to risks and uncertainties that could cause actual results to differ materially from those results expressed in or implied by the statements contained herein.

**RESULTS OF OPERATIONS**

**OVERVIEW**

mPhase, a New Jersey corporation, founded in 1996 is a publicly-held company with over 18,000 shareholders and approximately 397 million shares of common stock outstanding. The Company's common stock is traded on the Over the Counter Bulletin Board under the ticker symbol XDSL. We are headquartered in Norwalk, Connecticut with offices in Little Falls, NJ and New York, N.Y. mPhase shares common office space with Microphase Corporation, a privately held company. Microphase is a leader in the field of radio frequency and filtering technologies within the defense and telecommunications industry. It has been in operation for over 50 years and supports mPhase with both engineering and administrative and financial resources as needed.

 mPhase is a developer of broadband communications products, specifically, IPTV with its new focus on Targeted Advertising for Broadcast Television delivery by telecommunications service providers plus digital subscriber line (DSL) products for telecommunications service providers around the world. In February of 2004 mPhase entered into the new and emerging area of NanoTechnology. Since our inception in 1996 we have been a development-stage company and operating activities have related primarily to research and development, establishing third-party manufacturing relationships and developing product brand recognition among telecommunications service providers.

**Description of Operations**

Since our inception in 1996 our primary activities through fiscal year 2003 consisted of designing, manufacturing and testing our flagship products designed to enable telephone service providers to deliver digital broadcast television over DSL. Fiscal years 2004 and 2005 marked a significant shift of the Company's focus, in response to technology advancements with respect to the delivery of video data using internet protocol. The Company has shifted it telecommunications solution focus from technology for the delivery of broadcast television high speed internet and voice over DSL to the development of middleware/software for carrier class delivery of IP TV over copper, fiber, coax or any infrastructure representing a combination of the foregoing that is used by a telecommunications service provider.  The Company, is currently, through its Granitia Media, Inc, subsidiary seeking to provide for Targeted Advertising as part of its IPTV solution.. We have not, as yet, derived any significant revenue from our TV+ solution, which is the culmination of several earlier versions that have been changed to accommodate the latest in technological innovation and market demand for IPTV. The Company's recent entry into the field of nanotechnology is focused upon exploratory development of batteries with significantly longer shelf lives and enhanced capabilities and magnetometer sensor devices with potentially wide applicability for both military and commercial security applications. In order to conserve financial resources, the Company is currently focusing its nanotechnology research exclusively on its nano battery product.

The Company believes that such development is consistent with its strategy of being a pioneer of high growth technology products and potentially diversifies its product mix. 

For mPhase the development of the TV+ software enhanced with Targeted Advertising marks a change in the Company’s core product line from attempting to deliver IPTV middleware alone to telecommunications service providers.

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The current release of the TV+ solution, utilizes a communications framework based upon Internet Protocol (IP) instead of Asynchronous Transfer Mode (ATM) that is utilized in prior releases. ATM is an industry standard for transportation of data based upon a packaging of information into a fixed-size cell format for transportation across networks. Many telecommunications service providers currently deploy equipment that handles this protocol because it can support voice, video, data and multimedia applications simultaneously with a high degree of reliability. IP is another transport protocol that maintains network information and routes packets across networks. IP packets are larger and can hold more data than ATM cells. Historically, there have been concerns that service providers would be unable to provide the same quality of service with IP because it is not optimized for time-sensitive signals such as broadcast television and voice. Nevertheless, there is a greater demand by telecommunication service providers for IP systems for delivery of television, voice and high-speed data because such systems are significantly more cost effective to deploy based upon greater scalability.

The current release of the TV+ solution is a system management software/middleware product that will operate with DSLAM's of major vendors. The current release of the TV system will also be able to send multiple TV channels over both fiber, coax as well as down a single DSL line over copper using ADSL2 supported DSLAM'sand be capable of delivery of Video on Demand. Our TV+ solution is an open standards-based, carrier class technology with tremendous scalability and enables a telecommunications service provider to custom tailor the deployment of feature rich IP television, high speed internet and voice. Such solution enables a telecommunications service provider to significantly enhance revenue, margins with a very high rate of return as compared to the traditional economics for delivery of telephone voice services only. In addition, Teleco's around the world are under increased pressure to delivery multiple converged services in order to retain their traditional telephone voice customers. The TV+ solution may be used in combination with any vendors set top box designed for the delivery of IP TV and the DSLAM's of all major vendors. The solution allows a service provider to start small and test its take rate among customers with a maximum of flexibility of design, features and cost allowing it to enter the market for converged services to its customers on an optimal basis.

mPhase has transformed itself from a developer of closed end proprietary technology for the delivery of TV over DSL to a Company that has developed a carrier class middleware/software solution for the delivery of IP TV using a standards-based platform designed to provide telecommunications with maximum flexibility in system configuration with components from all major vendors. mPhase's current IPTV solution is designed to be used over fiber, coax and copper or any combination thereof currently deployed by a telecommunications service provider. In addition our IPTV solution may be used with other telecommunications transport technology such as Multicast Routers instead of DSLAM's for the delivery of voice, data and IPTV. The Company currently has 5 patent’s pending with respect to its IPTV solution and is, as noted above, is seeking to enhance its IPTV solution with Targeted Advertising capabilities.

**mPhase DSL Component Products**. mPhase is currently seeking to use the combination of capabilities of Microphase and Janifast Ltd. to develop a new line of customer premises splitters for VDSL (Very Fast DSL) to address what appears to be anew and evolving market in DSL components.

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**Nanotechnology**

Effective February 3, 2004, mPhase has entered into a Development Agreement with Lucent Technologies, Inc. to commercialize the use of nano power cell technology. The initial agreement was for a 12 month period of exploratory development at the cost of $100,000 per month of a new form of power cell having a shelf life far in excess of conventional battery technology. In March of 2005 the Company extended such Agreement for another 12 months at the cost of $100,000 per month to continued envelopment of the nano power cell product. We believe that this arrangement with the Bell Labs division of Lucent will give mPhase the opportunity to develop and offer breakthrough battery technology and other potential applications, initially to the government market for defense and homeland security and ultimately to the commercial market. It is anticipated that the initial applications for nano power cells will address the need to supply emergency and reserve power to a broad range of products for the defense department.

The Company believes that its entry into this new field of high technology growth will provide product diversification without negatively affecting its focus upon its traditional products aimed at delivery of Television over DSL. The Company developed a lab prototype of its first nano power cell product that was completed in the second quarter of fiscal year 2005. The Company is unable, at this time, to predict when significant commercialization and material revenues will be derived from its entry into the NanoTechnology business.

On March 10, 2005 the Company announced and agreement with the Bell Labs research and development arm of Lucent Technologies, Inc. to co develop using the science of nanotechnology and commercialize uncooled magnetic ultra-sensitive sensors for a host of defense and civilian applications. The sensors, technically referred to as magnetometers, are based upon Micro Electro Mechanical Systems (MEMS) using designs based upon fundamental breakthroughs made in the past few years at Bell Labs as part of the New Jersey Nanotechnology Consortium. Initial tests of theses MEMS magnetometers indicate sensitivities 1000 times those achieved in presently available uncooled magnetometers. Such devices are designed to create a new generation of ultra sensitive magnetic field sensors that will enable military combatants to detect with greater accuracy and range hostile military forces. Commercial applications may include inexpensive navigational components for mobile phones to sensing devices for identification used in homeland security products, as well as sensors used in diagnostic systems for detection of metal fatigue for numerous industrial applications. The Company currently has suspended development of the magnetometer to conserve financial resources.

**Nano Battery:**

mPhase Technologies along with its partner Lucent/Bell Labs, has been jointly conducting research since February 2004 that demonstrates control and manipulation of fluids on superhydrophobic surfaces to create power cells by controlling wetting behavior of electrolyte on nano structured electrode surfaces. The scientific research conducted this year has set the ground work for continued exploration in the development of intelligent nanotechnology power cells (nano-batteries), and forms a path to commercialization of the technology for a broad range of market opportunities. During the first half of 2005 the battery team has been testing modifications and enhancements to the internal design of the battery to optimize its power and energy density characteristics, as well as making engineering improvements that will assist in making the battery easier to manufacture when the project reaches that level of maturity.

In June of 2005 the battery project was expanded to include a joint technical development effort through December 2005 between mPhase and Rutgers University to potentially incorporate a Lithium based design. This work program has initially started as a modest technology effort to help characterize and test the nano battery design using Lithium chemistry to determine if the current design is capable of supporting the lithium based chemistry. Based on the results of the testing with Rutgers University, mPhase may decide to accelerate the work effort.

In July of 2007 the Company announced that it has received from the U.S. Army a small business transfer grant to develop its battery product.

**Magnetometer:**

In February 2005 mPhase and Lucent Technologies' Bell Laboratories entered into a joint effort to develop an extremely sensitive magnetometer. Magnetometers can be used in a wide range of applications that include military surveillance, securing the retail environment, automotive sensors and actuators, industrial processing, medical imaging, scientific measurements, detection of mineral deposits and even air and space exploration. In sensor networks ultra-sensitive magnetometers can be used, for example, to detect and accurately pinpoint battlefield objects or they might also be used to study the workings of the human brain.

Magnetometers work by sensing changes in magnetic fields due to the motion of magnetic objects or changes in electrical currents generated by those objects. The magnetometer detects these objects by measuring time-varying magnetic signals that are superimposed on the combination of earth's background field (used to orient compasses) and static magnetic fields due to near by magnetic objects.

**Highly Sensitive Magnetometer**s - The enhanced sensitivity of these devices results from two scientific advances recently made by researchers at Lucent Bell Labs. Presently, the highest sensitivity magnetometers commercially available require cooling to cryogenic temperatures. Called SQUIDs (for Superconducting Quantum Interference Devices) these devices only work at the temperature where liquid helium boils, -455 degrees below zero Fahrenheit, making such magnetometers expensive and bulky and therefore ill-suited for remote-sensing applications. Room temperature magnetometers, on the other hand, are less sensitive, and use technology that was developed in World War II for detecting submarines.

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The new technology being developed by Bell Labs and mPhase employs a number of different designs based on Micro-Mechanical Systems (MEMS). These designs use the very high "Quality Factor (Q)" of the mechanical resonance in single crystals of silicon. A resonance is similar to the fundamental frequency of a tuning fork. When tapped, a tuning fork will vibrate for a length of time inversely proportional to the internal friction of vibration within the metal of the tuning fork. A comparable tuning fork made from single crystal silicon, which has less internal friction than the hardest metal, will vibrate almost a thousand times longer. Based on this principal, a device employing a high Q resonator will have enhanced amplitude of vibration at the resonance frequency, and hence will display a greater sensitivity to external perturbations that affect its resonance frequency. By coupling the mechanical motion of a bar or a paddle constructed from silicon to the ambient magnetic field, this high mechanical sensitivity can be converted to high magnetic field sensitivity. The technical approach that the team is developing can be achieved either statically with an integrated magnetic film, or dynamically through motion of the silicon bar or paddle.

**The Benefits of MEMS**- Commercial magnetometers using purely electronic detection, such as Hall, magneto-resistance or flux-gate devices, have sensitivities limited by their electronic Q-factor. This Q-factor depends on the natural electrical resistance, or electronic friction, of the metal in the circuit. For room-temperature operations it is therefore difficult to reduce the electrical Q-factor. Mechanical resonators made from semiconductor-grade silicon, on the other hand, exhibit mechanical Q-factors, approaching 100,000 at room temperature. In all, these new, smaller and less costly magnetometers should be100-1000 times more sensitive than existing commercial devices, thus enabling a new class of sensor systems that mPhase plans on commercializing.

The mPhase and Lucent magnetometer team has successfully reached an early milestone and have produced a number MEM based sensor samples from the clean room facilities and are working on integrating them into the surrounding electronic circuitry so that measurement, characterization and sensitivity testing can be conducted.

**Revenues**. To date, all material revenues have been generated from sales of the POTS Splitter Shelves and other DSL component products to a small number of telecommunications companies. mPhase believes that future revenues are difficult to predict because of "the length and variability of the commercial roll-out of the IPTV to various telecommunications service providers and the recent strategic refocus on adding Targeted Advertising capabilities to its IPTV solution and (ii) the Company's recent entry into the NanoTechnology business. Since the Company believes that there may be a significant international market for its TV+ IPTV solution involving many different countries, with different regulations, certifications and commercial practices than the United States, future revenues are highly subject to the changing variables and uncertainties. Additionally, the recent instability of the telecommunications market evidenced by reduction in capital spending across the whole in the telecom sector contributes to our difficulty in accurately predicting future revenues.

**Cost of revenues**. The costs necessary to generate revenues from the sale of POTS Splitter Shelves and other related DSL component products include direct material, labor and manufacturing. mPhase paid these costs to Janifast Ltd., which has facilities in the People's Republic of China and is owned by and managed by certain senior executives of the Company. The cost of revenues also includes certain royalties paid to Microphase Corporation, a privately held corporation organized in 1955, which shares certain common management with the Company and is majority-owned by a director of mPhase. 

**Research and development**. Research and development expenses consist principally of the payments made to Microphase, Lucent and other third party vendor involved in the development of, the TV+ IPTV solution and nanotechnology products. The IPTV+ solution consists primarily of middleware/software designed for the delivery of feature rich, carrier class, broadcast TV, high speed internet and voice by telecommunications service providers open using standards based equipment and transport configurations. All research and development costs are expensed as incurred. The Company is currently shifting its commercial development of its nanotechnology battery products from Lucent Technologies to certain foundries capable of providing critical out sourcing assistance.

**General and administrative.**Selling, general and administrative expenses consist primarily of salaries and related expenses for personnel engaged in direct marketing of the TV+ solution for IPTV and its nanotechnology product line, legal and accounting personnel. Certain administrative activities are outsourced on a monthly fee basis to Microphase and mPhase leases its principal office in Norwalk, Connecticut from Microphase.

**Non-Cash compensation charges**. The Company makes extensive use of stock options and warrants as a form of compensation to employees, directors and outside consultants. We incurred non-cash compensation charges totaling $62,435,648 from inception (October 2, 1996) through September 30, 2007.

**Cumulative losses, net worth and capital needs**

The Company has incurred cumulative (a) development stage losses of $171,097,885, and (b negative cash flow from operations of $77,483,496. The auditors report for the fiscal year ended June 30, 2007 includes the statement that "there is substantial doubt of the Company's ability to continue as a going concern". Management estimates that the Company needs to raise approximately $10  million  during the next 12 months to continue its present level of operations. As of September 30, 2007, the Company had a negative net worth of ($4,442,550) compared to a negative net worth of ($2,754,498) as of June 30, 2007 as a result of continuing  net losses.

The Company has shifted its development of its TV+ solution from IPTV middleware on a stand-alone basis to middleware that contains TARGETED ADVERTISING features. The Company further believes that an increase in capital expenditures in the telecommunications industry will also increase sales and improve the Company's margins as well as increase the probability that the Company will attain profitability. The Company does not expect to derive any material revenue from its Nanotechnology product development until fiscal year 2009

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**THREE MONTHS ENDED September 30, 2007 VS. September 30, 2006**

**REVENUE**

Total revenues were $34,959 for the three months ended September 30, 2007 compared to $105,846 for the three months ended September 30, 2006. The decrease from was primarily attributable to a decreased demand of the Company's POTS Splitter product line.  In the current quarter, revenue is primarily related to research arrangements for nanotechnology products

**COST OF REVENUES**

Cost of sales was $0 for the three months ended September 30, 2006 as compared to $85,390 in the comparable prior period in 2006, as a result of the decline of sales referred to above.

**RESEARCH AND DEVELOPMENT**

Research and development expenses were $1,054,931 for the three months ended September 30, 2007 as compared to $1,990,313 during the comparable period in 2006 or a decrease of $935,382. This decreased spending is a result of limited resources in both its IPTV business and nanotechnology operations. In addition, development and testing of the TV+ product, for a Ukranian telecommunications (Comstar/Odessa) provider has been terminated. As a consequence, the Company wrote off approximately $500,000 of inventory related to the Comstar/Odessa project. Agreements regarding exploratory development activity of the new magnetometer as well as the power cell products using the science of Nanotechnology are being negotiated and transferred from Lucent to new outsourcing entities and as such expenditures have been delayed. 

Subject to available funds the Company expects to continue its research and development efforts throughout fiscal year 2008. Such research is expected to be concentrated in the field of nanotechnology and may include agreements with Lucent and other research  providers as necessary. The initial applications for the nano power cell technology will address the need to supply emergency and reserved power to a wide range of electronic devices for the defense department. In addition the Company plans to continue its research and development efforts with respect to the magnetometer product line using the science of Nanotechnology.

**SELLING GENERAL AND ADMINISTRATIVE EXPENSES    **

 Selling, general and administrative (SG&A) expenses were $1,496,784 for the three months ending September 30, 2007 down from $1,961,832 or a decrease of $465,048 from the comparable period in 2006. The decrease in SG&A expense is primarily the result of non-cash charges relating to the issues of common stock and options to employees and consultants. During the quarter ended September 30, 2007 the Company recorded $1,054 of such expense versus $693,371 in the comparable quarter on 2006.  

**OTHER EXPENSE**

Such expenses are primarily the result of reparation cost to affect re-pricing of equity securities.

**NET LOSS**

The Company recorded a net loss of $2,786,266 for the three months ended September 30, 2007 as compared to a loss of $3,958,002 for the three months ended September 30, 2006. This represents a loss per common share of $.01 for the three month period ended September 30, 2007 as compared to a loss per common share of $.01 for the three months ending September 30, 2006; based upon weighted average common shares outstanding of 389,791,154 and 282,306,237 respectively. The decrease in losses is primarily a result of limited financial resources affecting our overall research and administrative activities and a decline in stock based compensation. Offsetting such reductions is approximately $500,000 of inventory reserves in connection with the Comstar/Odessa project.

**CRITICAL ACCOUNTING POLICIES**

**REVENUE RECOGNITION**

All revenue included in the accompanying consolidated statements of operations for all periods presented relates to sales of mPhase's POTS Splitter Shelves and DSL component products.

As required, mPhase has adopted the Securities and Exchange Commission ("SEC") Staff Accounting Bulletin ("SAB") No. 101,"Revenue Recognition in Financial Statements", which provides guidelines on applying generally accepted accounting principals to revenue recognition based upon the interpretations and practices of the SEC. The Company recognizes revenue for its POTS Splitter Shelf and Other DSL component products at the time of shipment, at which time, no other significant obligations of the Company exist, other than normal warranty support.

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**RESEARCH AND DEVELOPMENT** |
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