**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

----

----

**[X]      QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

**For      the Quarterly Period Ended September 30, 2007**

**[      ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE      ACT**

**For      the Transition Period from _________ to _________**

**Commission      file number: 333-135783**

**WATERPURE      INTERNATIONAL, INC.**

**(Exact      name of small business issuer as specified on its charter)**

| **Florida**                                                                   | **20-3217152**                                   |
|-------------------------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) | (IRS                Employer Identification No.) |

**1600      Lower State Road**

**Doylestown,      PA 18901**

**(215)      491-1075**

----

|  **PART I.                FINANCIAL                INFORMATION **                                                                                                                                                                         |    |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------|
|  ** ITEM** **1.                FINANCIAL                STATEMENTS**                                                                                                                                                                 |    |
|                                                                                                                                                                                                                                                     |         |
| Balance                Sheets as of September 30, 2007 (unaudited) and June 30, 2007                (audited)                                                                                                                                       | 3            |
| Statements                of Operations for the three months ended September 30, 2007 and 2006,                and                cumulative from July 22, 2005 (inception) through September 30, 2007                (unaudited)                   | 4            |
| Statements                of Changes in Stockholders' Equity for the period from July 22, 2005                (inception) through   September                30, 2007 (unaudited)                                                    | 5            |
| Statements                of Cash Flows for the three months ended September 30, 2007, and                2006 and                cumulative   from July 22, 2005 (inception) through                September 30, 2007 (unaudited)  | 6            |
| Notes                to Financial Statements                (unaudited)                                                                                                                                                                             | 7            |
|  **ITEM                2. MANAGEMENT'S DISCUSSION                AND ANALYSIS OR PLAN OF OPERATION **                                                                                                                                          |    |
|                                                                                                                                                                                                                                                     |         |
| Overview                                                                                                                                                                                                                                            | 13           |
| Results                of                operations                                                                                                                                                                                                 | 14           |
| Liquidity                and capital                resources                                                                                                                                                                                       | 14           |
|                                                                                                                                                                                                                                                     |         |
| **ITEM                3. CONTROLS AND                PROCEDURES**                                                                                                                                                                                   | 15           |
|                                                                                                                                                                                                                                                     |         |
| **PART                II - OTHER                INFORMATION**                                                                                                                                                                                       |         |
|                                                                                                                                                                                                                                                     |         |
| Item                1. Legal                proceedings                                                                                                                                                                                             | 16           |
| Item                2. Unregistered sales of                equity securities and use of proceeds                                                                                                                                                   | 16           |
| Item                3. Defaults upon senior                securities                                                                                                                                                                               | 16           |
| Item                4. Submission of matters to                a vote of security holders                                                                                                                                                           | 16           |
| Item                5. Other                information                                                                                                                                                                                             | 16           |
| Item                6.                Exhibits                                                                                                                                                                                                      | 16           |

----

**WATERPURE        INTERNATIONAL, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**BALANCE        SHEETS**

|                                                                               |   | **September                    30,** |       |   | **June                    30,** |   |
|------------------------------------------------------------------------------------|--------|--------------------------------------|------------|--------|---------------------------------|--------|
|                                                                               |   | **2007**                             |       |   | **2007**                        |   |
|                                                                               |   | **(Unaudited)**                      |       |   | **(Audited)**                   |   |
| **ASSETS**                                                                         |   |                                 |       |   |                            |   |
|                                                                               |   |                                 |       |   |                            |   |
| Cash                                                                               |   | $                                    | 5,994      |   |                            | $      | 10,918 |   |
| Accounts                    receivable                                             |   |                                 | 5,837      |   |                            |   | 6,904 |   |
| Other                    receivables                                               |   |                                 | -          |   |                            |   | 7,000 |   |
| Inventories                                                                        |   |                                 | 104,227    |   |                            |   | 63,642 |   |
| Other                                                                              |   |                                 | 7,035      |   |                            |   | 7,035 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| Total                    current assets                                            |   |                                 | 123,093    |   |                            |   | 95,499 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| Trademark                                                                          |   |                                 | 325        |   |                            |   | 325 |   |
| Security                    deposit                                                |   |                                 | 200        |   |                            |   | 200 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| Total                    assets                                                    |   | $                                    | 123,618    |   |                            | $      | 96,024 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| **LIABILITIES                    AND STOCKHOLDERS' EQUITY (DEFICIENCY)**           |   |                                 |       |   |                            |   |   |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| CURRENT                    LIABILITES                                              |   |                                 |       |   |                            |   |   |   |
| Accounts                    payable and accrued expenses                           |   | $                                    | 73,850     |   |                            | $      | 36,623 |   |
| Notes                    payable                                                   |   |                                 | 50,000     |   |                            |   | 50,000 |   |
| Due                    to officers                                                 |   |                                 | 60,963     |   |                            |   | 13,373 |   |
| Due                    to stockholders                                             |   |                                 | 125,603    |   |                            |   | 74,350 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| Total                    current liabilities                                       |   |                                 | 310,416    |   |                            |   | 174,346 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| Convertible                    debt                                                |   |                                 | 50,000     |   |                            |   | 50,000 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| STOCKHOLDERS'                    EQUITY (DEFICIENCY)                               |   |                                 |       |   |                            |   |   |   |
| Common                    stock, par value $.0001 per share; 40,000,000 authorized |   |                                 | 2,193      |   |                            |   | 2,127 |   |
| Additional                    paid in capital                                      |   |                                 | 1,166,764  |   |                            |   | 1,047,143 |   |
| Deficit                    accumulated during the development stage                |   |                                 | (1,405,755 | )      |                            |   | (1,177,592 | ) |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| Total                    stockholders' equity (deficiency)                         |   |                                 | (236,798   | )      |                            |   | (128,322 | ) |
|                                                                               |   |                                 |       |   |                            |   |   |   |
| Total                    liabilities and stockholders' equity (deficiency)         |   | $                                    | 123,618    |   |                            | $      | 96,024 |   |
|                                                                               |   |                                 |       |   |                            |   |   |   |

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

----

**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**STATEMENTS      OF OPERATIONS**

**(Unaudited)**

|                                                                   |   |                               |       |   |                               |   |       | **July                  22, 2005** |   |
|------------------------------------------------------------------------|--------|------------------------------------|------------|--------|------------------------------------|--------|------------|------------------------------------|--------|
|                                                                   |   | **Three                  months**  |       |   | **Three                  months**  |   |       | **(inception)**                    |   |
|                                                                   |   | **ended**                          |       |   | **ended**                          |   |       | **through**                        |   |
|                                                                   |   | **September                  30,** |       |   | **September                  30,** |   |       | **September                  30,** |   |
|                                                                   |   | **2007**                           |       |   | **2006**                           |   |       | **2007**                           |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |
| **REVENUES**                                                           |   | $                                  | 17,179     |   |                               | $      | -          |                               |   | $ | 23,458 |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| **COST                  OF GOODS SOLD**                                |   |                               | 14,656     |   |                               |   | -          |                               |   |   | 18,067 |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| Gross                  profit                                          |   | $                                  | 2,523      |   |                               | $      | -          |                               |   | $ | 5,391 |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| **EXPENSES**                                                           |   |                               |       |   |                               |   |       |                               |   |   |   |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| General                  and administrative expenses                   |   |                               | 227,686    |   |                               |   | 21,526     |                               |   |   | 1,388,081 |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| LOSS                  FROM OPERATIONS                                  |   |                               | (225,163   | )      |                               |   | (21,526    | )                                  |   |   | (1,382,690 | ) |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| Interest                  expense                                      |   |                               | 3,000      |   |                               |   | -          |                               |   |   | 23,065 |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| Loss                  before provision for income taxes                |   |                               | (228,163   | )      |                               |   | (21,526    | )                                  |   |   | (1,405,755 | ) |
| Provision                  for income taxes                            |   |                               | -          |   |                               |   | -          |                               |   |   | - |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| Net                  loss                                              |   | $                                  | (228,163   | )      |                               | $      | (21,526    | )                                  |   | $ | (1,405,755 | ) |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| Net                  loss per share, basic and diluted                 |   | $                                  | (0.01      | )      |                               | $      | (0.00      | )                                  |   | $ | (0.07 | ) |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |
| Weighted                  average  common shares outstanding |   |                               | 21,382,891 |   |                               |   | 20,611,750 |                               |   |   | 20,139,309 |   |
|                                                                   |   |                               |       |   |                               |   |       |                               |   |   |   |   |

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

----

**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**STATEMENTS      OF CHANGES IN STOCKHOLDERS’ EQUITY**

**FOR      THE PERIOD FROM JULY 22, 2005 (INCEPTION) THROUGH SEPTEMBER 30,      2007**

|                                                                                                               |    **Common                  stock to be issued**                                                                            |   |   **Common                  stock issued and outstanding**                                                            |   **Additonal                  paid in capital** | ** Deficit                  Accumulated During the Development Stage**                                                     | **Total                  Stockholders' Equity (Deficiency)** |
|--------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------|
|                                                                                                               | ** Shares**                                                                                                                            |   | ** Amount**                                                                                                                |                                                       | ** Shares**                                                                                                                |                                                         | ** Amount** |   |   |   |   |   |   |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Balance                  July 22, 2005 (inception)                                                                 |                        - |   |  $                  -            |                                                       |                      - |                                                         |  $               - |   |  $               - |   |  $                    - |   |  $                    - |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Common                  stock to be issued in connection with Incorporation (July 22,                  2005)       |         4,000,000                                                                                   |   |            10,000                                                        |                                                       |                      - |                                                         |                   - |   |                   - |   |                        - |   |              10,000 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Common                  stock to be issued as compensation - consulting services                                   |       16,150,000                                                                                              |   |            40,375                                                        |                                                       |                      - |                                                         |                   - |   |                   - |   |                        - |   |              40,375 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Common                  stock issued - private placement, net of issuance costs of                  $58,255        |            461,750                                                                   |   |          126,445                                                                   |                                                       |                      - |                                                         |                   - |   |                   - |   |                        - |   |            126,445 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Net                  loss                                                                                          |                        - |   |                      - |                                                       |                      - |                                                         |                   - |   |                   - |   |             (64,361) |   |            (64,361) |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Balance                  June 30, 2006                                                                             |       20,611,750                                                                                              |   |          176,820                                                                   |                                                       |                      - |                                                         |                   - |   |                   - |   |             (64,361) |   |            112,459 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Issuance                  of shares                                                                                |     (20,611,750)                                                                                                        |   |        (176,820)                                                                             |                                                       |     20,611,750                                                                                              |                                                         |            2,061 |   |        174,759 |   |                        - |   |                        - |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Beneficial                  conversion of loan discount                                                            |                        - |   |                      - |                                                       |                      - |                                                         |                   - |   |          18,750 |   |                        - |   |              18,750 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Common                  stock issued as compensation - consulting services                                         |                        - |   |                      - |                                                       |          660,000                                                                   |                                                         |                 66 |   |        622,334 |   |                        - |   |            622,400 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Issuance                  of options for services rendered                                                         |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |        231,300 |   |   |   |            231,300 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Net                  loss                                                                                          |                        - |   |                      - |                                                       |                      - |                                                         |                   - |   |                   - |   |        (1,113,231) |   |       (1,113,231) |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Balance                  June 30, 2007                                                                             |                        - |   |                      - |                                                       | 21,271,750                                                                                                                      |                                                         | 2,127 |   | 1,047,143 |   | (1,177,592) |   | (128,322) |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Issuance                  of shares in connection with private placement (unaudited)                               |                        - |   |                      - |                                                       |          125,000                                                                   |                                                         |                 13 |   |          49,987 |   |                        - |   |              50,000 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Common                  stock  issued as compensation - consulting services                  (unaudited) |                        - |   |                      - |                                                       |          412,500                                                                   |                                                         |                 41 |   |          69,333 |   |                        - |   |              69,374 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Exercise                  of options (unaudited)                                                                   |                                                                                                                                        |   |                                                                                                                            |                                                       |          125,000                                                                   |                                                         |                 12 |   |               301 |   |   |   |                   313 |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Net                  loss (unaudited)                                                                              |                        - |   |                      - |                                                       |                      - |                                                         |                   - |   |                   - |   |           (228,163) |   |          (228,163) |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
| Balance                  September 30, 2007 (unaudited)                                                            |                        - |   |                      - |                                                       | 21,934,250                                                                                                                      |                                                         |  $        2,193 |   |  $                  1,166,764 |   |  $    (1,405,755) |   |  $      (236,798) |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |
|                                                                                                               |                                                                                                                                        |   |                                                                                                                            |                                                       |                                                                                                                            |                                                         |   |   |   |   |   |   |   |

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

----

**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**STATEMENTS      OF CASH FLOWS **

**(UNAUDITED)**

|                                                                             |   | **Three                  months**  |     |   | **Three                  months**  |   |    | **(inception)**                    |   |
|----------------------------------------------------------------------------------|--------|------------------------------------|----------|--------|------------------------------------|--------|---------|------------------------------------|--------|
|                                                                             |   | **ended**                          |     |   | **ended**                          |   |    | **through**                        |   |
|                                                                             |   | **September                  30,** |     |   | **September                  30,** |   |    | **September                  30,** |   |
|                                                                             |   | **2007**                           |     |   | **2006**                           |   |    | **2007**                           |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                           |   |                               |     |   |                               |   |    |                               |   |
| Net                  loss                                                        |   | $                                  | (228,163 | )      |                               | $      | (21,526 | )                                  |   | $ | (1,405,755 | ) |
| Adjustments                  to reconcile net loss to net cash used in operating |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| activities:                                                                      |   |                               |     |   |                               |   |    |                               |   |   |   |   |
|   Common                  stock issued - consulting services           |   |                               | 69,374   |   |                               |   | -       |                               |   |   | 732,149 |   |
|   Issuance                  of stock options - employee                |   |                               | -        |   |                               |   | -       |                               |   |   | 231,300 |   |
|   Amortization                  of beneficial conversion discount      |   |                               | -        |   |                               |   | -       |                               |   |   | 18,750 |   |
|   Changes                  in operating assets and liabilities         |   |                               |     |   |                               |   |    |                               |   |   |   |   |
|     (Increase)/Decrease                  in:                 |   |                               |     |   |                               |   |    |                               |   |   |   |   |
|     Accounts                  receivable                     |   |                               | 1,067    |   |                               |   | -       |                               |   |   | (5,837 | ) |
|     Other                  receivables                       |   |                               | 7,000    |   |                               |   | -       |                               |   |   | - |   |
|     Inventories                                              |   |                               | (40,585  | )      |                               |   | (10,000 | )                                  |   |   | (104,227 | ) |
|     Other                                                    |   |                               | -        |   |                               |   | -       |                               |   |   | (7,035 | ) |
|     Security                  deposits                       |   |                               | -        |   |                               |   | -       |                               |   |   | (200 | ) |
|     Increase/(Decrease)                  in:                 |   |                               |     |   |                               |   |    |                               |   |   |   |   |
|     Accounts                  payable and accrued expenses   |   |                               | 37,227   |   |                               |   | 15,713  |                               |   |   | 73,850 |   |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| Net                  cash used in operating activities                           |   |                               | (154,080 | )      |                               |   | (15,813 | )                                  |   |   | (467,005 | ) |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES:                           |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| Trademark                                                                        |   |                               | -        |   |                               |   | (325    | )                                  |   |   | (325 | ) |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| Net                  cash used in investing activities                           |   |                               | -        |   |                               |   | (325    | )                                  |   |   | (325 | ) |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                           |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| Net                  proceeds from private placement                             |   |                               | 50,000   |   |                               |   | -       |                               |   |   | 176,445 |   |
| Proceeds                  from  sale of founders shares                |   |                               | -        |   |                               |   | -       |                               |   |   | 10,000 |   |
| Proceeds                  from  exercise of options                    |   |                               | 313      |   |                               |   | -       |                               |   |   | 313 |   |
| Proceeds                  from  notes payable                          |   |                               | -        |   |                               |   | -       |                               |   |   | 50,000 |   |
| Advances                  from  officers                               |   |                               | 47,590   |   |                               |   | -       |                               |   |   | 60,963 |   |
| Advances                  from  stockholders                           |   |                               | 51,253   |   |                               |   | -       |                               |   |   | 125,603 |   |
| Proceeds                  from  convertible debt                       |   |                               | -        |   |                               |   | -       |                               |   |   | 50,000 |   |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| Net                  cash provided by financing activities                       |   |                               | 149,156  |   |                               |   | -       |                               |   |   | 473,324 |   |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| NET                  (DECREASE)/INCREASE IN CASH                                 |   |                               | (4,924   | )      |                               |   | (16,138 | )                                  |   |   | 5,994 |   |
| CASH,                  beginning of period                                       |   |                               | 10,918   |   |                               |   | 53,515  |                               |   |   | - |   |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |
| CASH,                  end of period                                             |   | $                                  | 5,994    |   |                               | $      | 37,377  |                               |   | $ | 5,994 |   |
|                                                                             |   |                               |     |   |                               |   |    |                               |   |   |   |   |

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

----

**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS **

**NOTE      1 - BASIS OF PRESENTATION**

**NOTE      2 - SIGNIFICANT ACCOUNTING POLICIES**

**NATURE      OF OPERATIONS**

**DEVELOPMENT      STAGE COMPANY**

**USE      OF ESTIMATES**

**CASH      AND CASH EQUIVALENTS**

----

**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      2 - SIGNIFICANT ACCOUNTING POLICIES (continued)**

**ACCOUNTS        RECEIVABLE**

**INVENTORIES**

**LONG-LIVED        ASSETS AND OTHER INTANGIBLE ASSETS**

*Accounting for the      Impairment of Long-lived Assets and for Long-lived Assets to be Disposed      of,”*

**CONVERTIBLE      DEBT**

*“Accounting for Convertible      Securities with Beneficial Conversion Features,” *
*“Application of EITF 98-5 to Certain Convertible Instruments,”*

**REVENUE        RECOGNITION**

*Revenue      Recognition,”*

**INCOME      TAXES**

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**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      2 - SIGNIFICANT ACCOUNTING POLICIES (continued)**

**CONCENTRATIONS      OF CREDIT RISK**

**NET      LOSS PER COMMON SHARE**

*Earnings per      Share.*

**STOCK      BASED COMPENSATION**

*“Share-Based Payment.”*

**NOTE      3 – NOTES PAYABLE**

**NOTE      4 – CONVERTIBLE DEBT**

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**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      4 – CONVERTIBLE DEBT (continued)**

|                                                  |   | 2007   |   |   | 2006   |   |
|-------------------------------------------------------|--------|--------|--------|--------|--------|--------|
| Convertible                debentures described above |   | $      | 50,000 |   |   |   | - |   |
| Less:                unamortized discount             |   |   | -      |   |   |   | - |   |
| Convertible                debt                       |   | $      | 50,000 |   |   |   | - |   |

**NOTE      5 - STOCKHOLDERS’ EQUITY**

**NOTE      6 - RELATED PARTY TRANSACTIONS**

**LEASE**

**DUE      TO OFFICER**

**DUE      TO SHAREHOLDERS**

**NOTE      7 - CONTROL**

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**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      8 – STOCK OPTIONS**

|                                                       |   | **Options** |    |   | **Weighted                Average Exercise Price** |   |
|------------------------------------------------------------|--------|-------------|---------|--------|----------------------------------------------------|--------|
|                                                       |   |        |    |   |                                               |   |
| Outstanding                as of July 22, 2005 (inception) |   |        | -       |   |                                               | $      | - |   |
| Granted                                                    |   |        | 125,000 |   |                                               |   | 0.0025 |   |
| Exercised                                                  |   |        | -       |   |                                               |   | - |   |
| Forfeited                                                  |   |        | -       |   |                                               |   | - |   |
| Expired                                                    |   |        | -       |   |                                               |   | - |   |
| Outstanding                as of June 30, 2006             |   |        | 125,000 |   |                                               | $      | 0.0025 |   |
| Granted                                                    |   |        | 500,000 |   |                                               |   | 0.55 |   |
| Exercised                                                  |   |        | -       |   |                                               |   | - |   |
| Forfeited                                                  |   |        | -       |   |                                               |   | - |   |
| Expired                                                    |   |        | -       |   |                                               |   | - |   |
| Outstanding                as of June 30, 2007             |   |        | 625,000 |   |                                               | $      | 0.44 |   |
| Granted                                                    |   |        | -       |   |                                               |   | - |   |
| Exercised                                                  |   |        | 125,000 |   |                                               |   | - |   |
| Forfeited                                                  |   |        | -       |   |                                               |   | - |   |
| Expired                                                    |   |        | -       |   |                                               |   | - |   |
| Outstanding                as of September 30, 2007        |   |        | 500,000 |   |                                               | $      | 0.55 |   |

**NOTE      9 - INCOME TAXES**

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**WATERPURE      INTERNATIONAL, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      9 - INCOME TAXES (continued)**

**NOTE      10 - GOING CONCERN/MANAGEMENT’S PLAN**

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**ITEM      2. MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF      OPERATION**

**Overview**

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**Results      of Operations **

**For      the Period from July 22, 2005 (Inception) through September 30,      2007**

**Liquidity      and Capital Resources **

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**ITEM      3 - CONTROLS AND PROCEDURES**

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**PART      II - OTHER INFORMATION**

**Item      1. Legal Proceedings**

**Item      2. Unregistered Sales of Equity Securities and Use of      Proceeds **

**Item      3. Defaults Upon Senior Securities**

**Item      4. Submission of Matters to a Vote of Security Holders**

**Item      5. Other Information.**

**Item      6. Exhibits**

|  Exhibit                No. |  Description                of Exhibit                                                                        |
|----------------------------------|--------------------------------------------------------------------------------------------------------------------|
|  3.1                        |  Articles                of incorporation (1)                                                                 |
|  3.2                        |  Bylaws                (1)                                                                                    |
|  3.3                        |  Articles                of Amendment to Articles of Incorporation (1)                                        |
|  4.1                        |  Copy                of common stock certificate (1)                                                          |
|  31.1                  |  Certification                of CEO pursuant to Section 302 of the                Sarbanes Oxley Act of 2002 |
|  31.2                       |  Certification                of CFO pursuant to Section 302 of the                Sarbanes Oxley Act of 2002 |
|  32.1                       |  Certification                of CEO pursuant to Section                906                                   |
|  32.2                  |                Certification                of CFO pursuant to Section                906                     |

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**SIGNATURES**

**WaterPure      International, Inc.**

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