SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB


                                   (Mark One)

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

                  For the quarterly period ended March 31, 2007

                                       OR

[ ]  TRANSITION REPORT UNDER SECTION 13 OF 15(d) OF THE EXCHANGE ACT OF 1934

          From the transition period from ___________ to ____________.

                        Commission File Number 000-52236

                                  VISCORP, INC.
                                  -------------
        (Exact name of small business issuer as specified in its charter)


          Pennsylvania                                    20-4857782
          ------------                                    ----------
(State or other jurisdiction of                (IRS Employer Identification No.)
 incorporation or organization)


                 627 Nevin Avenue, Sewickley, Pennsylvania 15143
                 -----------------------------------------------
                    (Address of principal executive offices)

                                 (412) 977-8366
                                 --------------
                           (Issuer's telephone number)

                                       N/A
                                       ---

(Former  name,  former  address and former  fiscal year,  if changed  since last
report)

         Indicate  by check mark  whether the  registrant  (1) filed all reports
required to be filed by Section 13 or 15(d) of the  Exchange Act during the past
12 months (or for such shorter  period that the  registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90 days:. Yes [ X ] No [ ].


As of March 31, 2007,  there were 4,772,900 shares of Common Stock of the issuer
outstanding.




<PAGE>




TABLE OF CONTENTS

                          PART I FINANCIAL STATEMENTS



Item 1     Financial Statements                                             2

Item 2     Management's Discussion and Analysis or Plan of Operation        8

                           PART II OTHER INFORMATION

Item 1     Legal Proceedings                                                17
Item 2     Changes in Securities                                            17
Item 3     Default upon Senior Securities                                   17
Item 4     Submission of Matters to a Vote of Security Holders              17
Item 5     Other Information                                                17
Item 6     Exhibits and Reports on Form 8-K                                 17







                                       1

<PAGE>


                                  VISCORP, INC.
                                  BALANCE SHEET
                                 MARCH 31, 2007
                                   (Unaudited)


                                     ASSETS

Current assets
  Cash                                                                $ 128,330
                                                                      ---------
    Total current assets                                                128,330

Property and equipment, net                                              22,923

Other assets
  Advances - related party                                                9,317
                                                                      ---------
    Total other assets                                                    9,317
                                                                      ---------
TOTAL ASSETS                                                          $ 160,570
                                                                      =========

                       LIABILITIES AND STOCKHOLDERS'EQUITY

Current liabilities
  Accounts payable and accrued expenses                               $  22,926
  Advance - related party                                                35,000
                                                                      ---------
Total liabilities                                                        57,926
                                                                      ---------


Stockholders' deficit:
  Common stock, $.001 par value, 50,000,000 shares
  authorized, 4,772,900 shares issued and outstanding                     4,773
  Additional paid in capital                                            204,677
  Accumulated deficit                                                  (106,806)
                                                                      ---------
Total Stockholders' Equity                                              102,644
                                                                      ---------


TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                            $ 160,570
                                                                      =========











See Accompanying Notes to Financial Statements


                                       2
<PAGE>


                                  VISCORP, INC.
                            STATEMENTS OF OPERATIONS
                   Three Months Ended March 31, 2007 and 2006
                                   (Unaudited)


                                                   Three Months     Three Months
                                                       Ended           Ended
                                                     March 31,       March 31,
                                                       2007             2006
                                                   -----------      -----------
Revenue                                            $     3,112      $     3,178

Cost of sales                                                0                0
                                                   -----------      -----------

Gross profit                                             3,112)           3,178

Operating expenses:
 Depreciation                                            4,167            4,378
 Other general and administrative                       14,902            5,936
                                                   -----------      -----------
        Total operating expense                         19,069           10,314
                                                   -----------      -----------

 (Loss) from operations                                (15,957)          (7,136)

  Other(expense):
      Other Income                                       1,553                0

                                                   -----------      -----------

Net(loss)                                          $   (14,404)     $    (7,136)
                                                   ===========      ===========


Net loss per share:
  Basic and diluted                                $     (0.00)     $     (0.00)
                                                   ===========      ===========

  Weighted average shares outstanding:
  Basic and diluted                                  4,740,000        4,435,000
                                                   ===========      ===========











                 See Accompanying Notes to Financial Statements

                                       3
<PAGE>

<TABLE>


<CAPTION>


                                  VISCORP, INC.
                        STATEMENT OF STOCKHOLDERS' EQUITY
                   Twelve Months Ended December 31, 2006, and
                        Three Months Ended March 31, 2007

                                   (unaudited)

                                                                        Retained
                                                        Additional      Earnings
                                  Common  Stock           Paid In     (Accumulated
                           Shares           Amount        Capital       Deficit)     Total
                         --------------------------------------------------------------------
<S>                                                                             <C>

Balance,
    December 31, 2005       4,435,000    $    4,435    $   36,065   $  (48,441)   $   (7,941)
Issuance of Common Stock
for cash                      281,400           281       140,419                    140,700


        Net loss                                                       (43,961)      (43,961)

                         --------------------------------------------------------------------
Balance,
   December 31, 2006        4,716,400    $    4,716    $  176,484      (92,402)       88,798

Issuance of Common Stock
for cash                       56,500            57        28,193                     28,250


        Net loss                                                       (14,404)      (14,404)


                         --------------------------------------------------------------------
Balance,
   March 31, 2007           4,772,900    $    4,773    $  204,677   $ (106,806)   $  102,644
                           ==========    ==========    ==========   ==========    ==========



</TABLE>







See  accompanying   summary  of  accounting  policies  and  notes  to  financial
statements.

                                       4
<PAGE>


                                  VISCORP, INC.
                            STATEMENTS OF CASH FLOWS
                    Three Months Ended March 31 2007 and 2006
                                   (Unaudited)

                                                          2007         2006
                                                        ---------    ---------

CASH FLOWS FROM OPERATING ACTIVITIES
Net loss                                                $ (14,404)   $  (7,136)
Adjustments to reconcile net deficit to cash used
  by operating activities:
    Depreciation and amortization                           4,167        4,378
Change in assets and liabilities:
  Accounts receivable                                           0       (3,400)
  Change in Advances                                       (9,173)           0
  Accounts payable and accrued expenses                    (2,761)       3,773
                                                        ---------    ---------
CASH FLOWS USED IN OPERATING ACTIVITIES                   (22,171)      (2,385)
                                                        ---------    ---------

CASH FLOWS USED IN INVESTING ACTIVITIES
     Purchase of software                                       0            0
     Purchase of fixed assets                              (1,121)           0
CASH FLOWS USED IN INVESTING ACTIVITIES                      --           --
                                                           (1,121)           0

CASH FLOWS FROM FINANCING ACTIVITIES
  Sale of member shares for cash                           28,250            0
                                                        ---------    ---------

CASH FLOWS PROVIDED BY FINANCING ACTIVITIES                28,250            0

NET INCREASE (DECREASE) IN CASH                             4,958       (2,385)

  Cash, beg. of period                                    123,372        2,385
                                                        ---------    ---------
  Cash, end of period                                   $ 128,330    $       0
                                                        =========    =========



SUPPLEMENTAL CASH FLOW INFORMATION
  Interest paid                                         $    --      $    --
  Income taxes paid                                     $    --      $    --










                   See Accompany Notes to Financial Statements

                                       5
<PAGE>




                                  VISCORP, INC.
                          NOTES TO FINANCIAL STATEMENTS


NOTE 1 - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


The Company

Viscorp,  Inc., (The "Company") operates as a developer and retailer of software
for optometrists. The Company is located in Sewickley, Pennsylvania. The Company
was  originally  formed as an LLC under  the laws of the  State of  Delaware  on
August 20, 2002. In March 2006, the Company  changed its status from an LLC to a
Corporation registered in the State of Delaware.

Significant Accounting Policies

Basis of Presentation

Viscorp maintains its accounts on the accrual method of accounting in accordance
with accounting principles generally accepted in the United States of America.

The balance  sheet of Viscorp as of March 31, 2007,  the related  statements  of
operations for the three months ended March 31, 2007 and 2006 and the statements
of cash  flows  for the  three  months  ended  March  31,  2007 and 2006 and the
statement of shareholders'  equity for the twelve months ended December 31, 2006
and the three months ended March 31, 2007 included in the  financial  statements
have been prepared by Viscorp without audit.  In the opinion of management,  the
accompanying financial statements include all adjustments (consisting of normal,
recurring   adjustments)  necessary  to  summarize  fairly  Viscorp's  financial
position  and results of  operations.  The results of  operations  for the three
months  ended  March 31,  2007 and 2006 are not  necessarily  indicative  of the
results of operations for the full year or any other interim period.

Cash and cash equivalents

All highly liquid  investments with original  maturities of three months or less
are stated at cost which approximates market value.

Marketable Securities

Debt securities and equity securities that have readily determinable fair values
are recorded at fair value in the accompanying  balance sheet and are classified
as available-for-sale.



                                       6
<PAGE>


Earnings (Loss) per share

Earnings  (loss) per share  (basic) is  calculated  by  dividing  the net income
(loss) by the  weighted  average  number of common  shares  outstanding  for the
period covered.  As the Company has no potentially  dilutive  securities,  fully
diluted  earnings  (loss) per share is  identical  to earnings  (loss) per share
(basic).


Revenue Recognition

Revenue is recognized  at  completion of services or when software  applications
are installed.


Web-site Development Costs

The Company adopted EITF 00-02,  "Accounting for website developments costs". In
accordance with EITF 00-02,  the costs incurred for the (i) website  application
and infrastructure  development;  (ii) graphics  development;  and (iii) content
development, which took the website to a functional stage where it could receive
orders, were capitalized and amortized over three years. Maintenance expenses or
costs that do not result in new revenue producing features or functions, such as
updating  information and products or maintenance of the website or promotion of
the website  using  search  engines,  are  expensed as  incurred.  Prior to this
development,  VisCorp had no website.  In the three  months ended March 31, 2007
and 2006, $0 has been expensed and none capitalized.

Income Taxes

Income from the corporation is taxed at regular corporate rates per the Internal
Revenue  Code.  There are no  provisions  for current taxes due to net available
operating losses.

Use of Estimates

The preparation of financial  statements in conformity  with generally  accepted
accounting principles requires management to make estimates and assumptions that
affect certain  reported amounts and  disclosures.  Accordingly,  actual results
could differ from those estimates.





                                       7
<PAGE>




NOTE 2 - FIXED ASSETS:

Fixed assets at March 31, 2007 are as follows:

         Furniture & equipment               $    7,028
         Software                                50,000
                                             ----------
                                                 57,028
         Less: accumulated depreciation         (34,105)
                                             $   22,923
                                             ==========

Depreciation  expense totaled $4,167 and $4,378 for the three months ended March
31, 2007 and March 31, 2006, respectively.


NOTE 3 - NOTE PAYABLE - RELATED PARTY

The Company  entered into a note  agreement  with the father of the President of
the Company. The note is in the amount of $35,000, is unsecured and due April 2,
2007. Interest is being accrued at 4%.

NOTE 4 - STOCKHOLDER'S EQUITY

The Company is  authorized to issue  50,000,000  common shares at a par value of
$0.001 per share.  These  shares have full  voting  rights.  In March 2006,  the
Company changed its status from an LLC to a Corporation  registered in the state
of Delaware. `At March 31, 2007, there were 4,772,900 shares outstanding.


NOTE 5 - INCOME TAXES

The Company has adopted  Statement of Financial  Accounting  Standards  No. 109,
Accounting  for Income  Taxes  (SFAS No.  109),  which  requires  the use of the
liability  method in the  computation  of income tax expense and the current and
deferred income taxes payable.  Under SFAS No. 109, income tax expense  consists
of taxes payable for the year and the changes during the year in deferred assets
and  liabilities.  Deferred income taxes are recognized for the tax consequences
in future years of  differences  between the tax bases and  financial  reporting
bases of assets and  liabilities.  Valuation  allowances  are  established  when
necessary to reduce deferred tax assets to the amount expected to be realized.





                                       8
<PAGE>

Since the  realization  of any deferred tax benefits is  contingent  upon future
earnings,  no deferred tax asset has been accrued since the likelihood of future
earnings has not been demonstrated.


NOTE 5 - INCOME TAXES (Continued)

The Company had a net loss for the period  ended March 31, 2007,  and  therefore
incurred no tax liability.  As the loss was minimal, no deferred tax benefit was
accrued. The net operating losses and their expiration follow:

                 Period Ended          Net loss           Expiration date
         ---------------------  ---------------------  ---------------------
         December 31, 2005             $23,275                  2025
         December 31 , 2006            $43,961                  2026
         March 31, 2007                $14,404                  2027
















                                       9
<PAGE>


Item 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS

This report contains  forward looking  statements  within the meaning of Section
27A of the  Securities Act of 1933, as amended and Section 21E of the Securities
Exchange Act of 1934,  as amended.  The  Company's  actual  results could differ
materially from those set forth on the forward looking statements as a result of
the risks set forth in the Company's  filings with the  Securities  and Exchange
Commission,  general economic conditions, and changes in the assumptions used in
making such forward looking statements.

General

The company is primarily  engaged in developing and licensing  software products
and services for the eye care  industry.  Specifically,  the company  provides a
licensed  software  product  that assists  customers in choosing  lens and frame
styles. This product, delivered through what is known as iCAM technology, allows
a customer to see their face on a computer or TV screen with various  choices of
lenses and frames.  This allows a customer to choose  those  glasses  which they
feel best meets their desires and needs prior to the glasses being produced. The
Company also offers a product, Data Rescue service, a data back-up solution that
ensures a company  that their data is always  backed up and always  retrievable.
However, to-date, no revenues have been generated from the Data Rescue product

Through the iCAM technology, the company believes an eye care provider can offer
a  customer a  streamlined  frame  selection  process,  immediate  demonstration
feedback,  cross-sell other products more effectively such as additional  frames
or coating packages,  all the while increasing an eye care providers  efficiency
and profitability.

The iCAM offering consists of the software for the iCAM (which was developed and
written expressly for Viscorp),  a digital camera (that is purchased and resold)
and instructions.

Optical dispensing  software has been accepted for several years as an important
improvement for proper optical patient care. A dispenser is an eye-care practice
that  provides an outlet for patients to purchase  glasses,  contact  lenses and
other  optical  products.  Optical  dispensing  is the act of an  employee of an
eyecare practice fitting a patient with glasses.  We have an optical  dispensing
software solution designed to help end users choose optical frames using digital
photography  techniques.  This  technology  is  referred  to as iCAM.  With iCAM
patients get the  opportunity to make informed  aesthetic  decisions about frame
purchases  while wearing  their  current  prescription  lenses.  Dispensers  see
clearly the improved  patient service  possibilities  and up selling  potential.
However,  the marketplace  has only been offering very expensive  turnkey kiosks
costing  $4,000  to  $10,000.  VisCorp  sees  an  opportunity  to  serve  90% of
dispensers  who cannot  justify  the cost of turnkey  set-ups by  creating  iCAM
software for a dispenser's  own  computer.  At a set-up cost of $1,500 and a $45
per month licensing fee, the profit from five to six eyewear  upgrades per month
delivers a one-year  pay-back on the investment  (for  everything  including the
software upgrades).



                                       10
<PAGE>


Optical dispensing  software is now available to all dispensers at an affordable
price. Dispensers now have a tool to improve the introduction of new, improving,
optical technologies such as anti-reflective  coatings,  new progressive lenses,
thermochromics or polarization.  The value of such optical  enhancements is made
obvious  without any hint of a hard sale and  patients  get better  solutions to
their  optical  needs.  After an hour or more of tests,  eye drops and  dazzling
lights,  a patient  is sent to the  optical  dispensary  to choose a new pair of
frames  which  he/she  will  wear for at least  the next two  years.  iCAM is an
optical  dispensing  solution  designed to help end users choose  optical frames
using digital photography techniques.  The iCAM software application runs on the
dispensers PC and streamlines the selection process, therefore,  reducing wasted
time.

Once a patient has narrowed down their frame selections to three or four frames,
they sit in front of the computer. The iCAM application instantly captures their
image in the frames  chosen,  allowing the patient to put their  glasses back on
and really see how they will look. Most optical patients have difficulty  seeing
clearly  without their glasses,  with over 30% of patients unable to see at all.
They can see all images side-by-side, enlarged, etc. Further the iCAM can simply
and quickly change lens color,  add or subtract  glare,  and show lens thickness
comparisons  with different lens materials,  on the patient's face. The iCAM has
product tutorials on different lens styles, including specific branding provided
by the lens  manufacturers.  The system  will allow  their  image to be printed,
stored for a future visit, and even e-mailed to their home so they can review it
later. Customers can now make their frame and lens choices with confidence.

In  the  current  economy,  it is key  for  optical  dispensers  to be  able  to
streamline  frame selection and increase  premium lens and coatings sales.  With
insurance  companies  paying eye doctors  less and less each year for eye exams,
the focus is on selling more profitable  products to their current customers and
attracting new patients with cutting edge technologies. The iCAM makes the frame
choice faster and more satisfying to the patient, allowing a dispenser more time
to go over other lens options.  Instead of simply  telling a customer  about the
benefits of an  anti-reflective  coating,  they can use the iCAM and demonstrate
the impact of the coating.  We believe an optical  dispenser  will see an almost
immediate increase of 20% in anti-reflective coatings sales, which annualizes to
$30,000 for the average dispenser.

Next, the iCAM has integrated branded content from lens and coatings  suppliers.
When a dispenser is demonstrating  polarized lenses to a patient, they can click
on the icon of the lens manufacturer they plan to use in the patient's  glasses.
Displayed on the screen is the most  up-to-date  information on that lens.  This
truly serves to educate the patient on their lens choice.





                                       11
<PAGE>


BUSINESS OPERATIONS:

GOVERNMENT REGULATION:
At the  present  time there are no federal  government  regulations  on eye care
dispensing software applications.

OUR QUALIFICATIONS
Our  qualifications  are our reputation and experience in the optical  industry.
Charles Driscoll,  President,  has spent the better part of the past 10 years in
the  optical  industry  in  multiple  capacities.  He has been a  member  of the
Beitler-McKee  Optical  Laboratory  Board since 1997 and has held various  sales
positions within the industry.

INDUSTRY & COMPETITION:
Market Analysis Summary:
Our  target  market  is  Eye  Care  Providers   (ECP's),   both  nationally  and
internationally.  The former,  which is based on lower price and higher  volume,
accounts  for over 55% of the  optical  market  place,  whereas  the  latter are
typically  practices  that  are  either  upscale  or  wish  to be,  and  embrace
technology  as a way to attract  new  patients  and  increase  sales and patient
satisfaction.  The common bond is the  appreciation  of technology,  heavy local
competition,  and the need to increase profits.  The following data was gathered
from Jobson Research, www.jobsonresearch.com,  and through printed and purchased
reports on the  eyecare  industry in 20/20  Magazine  and Vision  Monthly,  both
Jobson  publications.  There are over 30,000  optical  practices and over 40,000
optical retail stores in the US, consisting of:

37,000 Optometrists (OD's)
19,000 Ophthalmologists (MD's)
63,000 Opticians
1,300 Optical Laboratories

With the  population  both growing and aging,  the sale of glasses  continues to
grow. Even the rise in popularity of lasik surgery hasn't slowed its growth,  as
a person's eyes continue to change as one ages.

Opportunities

Eye care Providers - Individual Sales:
This is still the core  target  market.  VisCorp is  scheduled  to attend  eight
tradeshows  in the next seven  months.  These  include  Vision  Expo West in Las
Vegas,  Nevada with over 20,000 in attendance as well as the OLA Annual  Meeting
(Optical  Laboratories  of America)  with over 500  independent  optical labs in
attendance.  The other five tradeshows are regional in nature, including PA, VA,



                                       12
<PAGE>

Ohio,  WV,  and  IL  Optometric  Associations.   In  2006,  eye  care  providers
aggressively  adopted  PCs into  their  dispensaries  due to  pressure  from the
insurance  companies.  The  optical  laboratories  are  looking  for value added
services and products to gain an advantage over their  competition,  and we have
five  new  optical  lab  prospects  interested  in  reselling  the  iCAM.  These
tradeshows traditionally have netted VisCorp great returns, and we are targeting
to sell 250 iCAM units by year-end  through both direct and indirect sales.  The
funding  raised  allows us to create a strong  presence  at each event and staff
each accordingly.

We have also entered into talks with one of the largest  optical  buying  groups
called Vision Source. Over 3,000 optometrists have joined this group, and pay an
annual fee as well as a percentage of their profits through  products  purchased
through them.  Vision Source is interested in providing  either a license of the
iCAM to each customer or providing access to it via their site.

Big Box Store - Leveraging multi site optometric practices:
This segment of our  marketing  and sales effort is by far the most exciting and
the most potentially profitable.  Leveraging economies of scale, we are actively
targeting  and pursuing  large retail store chains,  such as Wal-Mart,  and both
national and regional  Optometric chain stores,  such as Pearl Vision.  The iCAM
application  lends  itself to custom  branding  with the store's  logo and sales
information,  as well as demonstrating  the exact products and services that the
store  sells.  The iCAM has  been  modified  to be  easily  rolled  out in large
networks,  simply  pushed out to all  satellite  stores via internet or intranet
access,  resulting in very low internal costs for the customer for  installation
and  upgrades.  The  larger  stores  have  hundreds,  sometimes  over a thousand
locations.

The stores we are  currently  pursuing  include  Wal-Mart,  Costco,  Sam's Club,
Target and BJs. We have either  traveled to the stores or presented  via the web
and have met  great  interest.  In March of this year for  example,  we met with
representative  of BJ's Wholesale  Club,  which has over 170 stores with optical
dispensaries.  We are discussing a licensing strategy that would present $25,000
of recurring revenue. This is a strategy which we hope to prove and duplicate on
a trial basis in 2007 in three stores.

Regionally,  we have been working with Giant Eagle,  a large grocery store chain
in  Pennsylvania  and Ohio with over 250 stores  locations.  They have  launched
optical  departments in four stores,  and have installed the iCAM in all the PCs
in each dispensary. Based on the success of these installations and the benefits
to the sales process in the optical, the iCAM will be installed in 15 more Giant
Eagle  Opticals  over the next two years as they are built  into  those  stores.
There  are  plans  for 80  stores  over the  next  four  years,  and the iCAM is
positioned to be in all stores. Work is currently underway to customize the iCAM
to the brand identity of Giant Eagle and the products it carries.

Custom iCAM versions for Optical website access:



                                       13
<PAGE>

This is our newest market  segment and target group.  As with any market,  there
are certain industry leaders who own the market. Those players in the optometric
marketplace are companies such as Essilor,  Kodak, and Seiko. The largest by far
is Essilor,  which not only owns over 150 optical  laboratories,  it is also the
largest lens manufacturer in the world of specialty lenses. More importantly, it
also manufacturers the most popular AR coating in the world,  called Crizal. One
of the key  features  of the  iCAM is its  ability  to  demonstrate  glare  on a
patients  eyeglasses,  and how an AR coating  eliminates  it. Using the iCAM has
shown to increase AR coating  sales over 50% in individual  eye care  practices,
resulting in a huge profit increase.


We are  in  discussions  with  the  Crizal  marketing  staff  about  creating  a
customized,  scaled down version of the iCAM, demonstrating only frame selection
and AR Coating.  They are  considering  a model in which they would  license the
application for a set price per month and distribute it via their internet site.
Their representatives in the field would then promote using the site with all of
the regional eye care  practices  they service.  They are interested to use this
promote brand loyalty,  as well as a means of driving their  customers  daily to
their website, where they can change their message and brand on the fly.



RESULTS FOR THE FISCAL QUARTER ENDED March 31, 2007

Our fiscal  quarter  ended on March 31,  2007.  Any  reference to the end of the
fiscal  quarter  refers to the end of the first  fiscal  quarter for the periods
discussed herein.

REVENUE.  Revenue for the three months ended March 31, 2007, was $3,112 compared
with  revenues  for the three  months  ended March 31,  2006 of $3,178.  The low
revenue  can be  attributed  to a  refocusing  of the  company to target  larger
optical chains and a revamping of the company's software as well as our spending
a  lot  of  time  on  administrative  issues,  in  particular  with  audits  and
registration  filngs  changing our strategy from the sole officer making all the
sales to him looking for other  salesmen so that we can have a benefit from more
salesmen in the field.

EXPENSES. Total expenses for the three months ended March 31, 2007, were $14,902
compared with expenses for the three months ended March 31, 2006 of $5,936.  The
increase is mainly due to filing and trading fees $7,300 that are  non-recurring
and year-end audit costs of $4,650.  This expense does not include  depreciation
which was $4,167 and $4,378 for the three  months ended March 31, 2007 and 2006,
respectively.

NET  INCOME  (LOSS).  Net loss for the three  months  ended  March 31,  2007 was
$14,404  compared to a net loss of $7,136 for the three  months  ended March 31,
2006. Such increase in loss was due to the increase in expenses.



                                       14
<PAGE>


LIQUIDITY  AND  CAPITAL  RESOURCES.  Viscorp  filed on Form SB-1 a  registration
statement with the U.S. Securities & Exchange Commission in order to raise funds
to develop  their  business.  The  registration  statement  became  effective on
September 18, 2006 and to-date  Viscorp has raised  $168,950 by selling  337,900
common  shares.  The Company has  exceeded the minimum  shares  (150,000) in the
offering and can sell a maximum of 1,000,000 shares at $0.50 per share.

Employees

As of March 31, 2007, the Company had one employee.




ITEM 3.  CONTROLS AND PROCEDURES

Disclosure  controls and procedures are controls and other  procedures  that are
designed to ensure that information  required to be disclosed in company reports
filed or submitted  under the  Securities  Exchange  Act of 1934 (the  "Exchange
Act") is recorded,  processed,  summarized and reported, within the time periods
specified  in  the  Securities  and  Exchange   Commission's  rules  and  forms.
Disclosure  controls and procedures include,  without  limitation,  controls and
procedures  designed to ensure that  information  required  to be  disclosed  in
company reports filed under the Exchange Act is accumulated and  communicated to
management,  including the Company's Chief Executive Officer and Chief Financial
Officer (the  "Certifying  Officers"),  as appropriate to allow timely decisions
regarding required disclosure.

As required  by Rules  13a-15(e)  and  15d-15(e)  under the  Exchange  Act,  the
Certifying Officers carried out an evaluation of the effectiveness of the design
and operation of the Company's  disclosure  controls and  procedures as of March
31,  2007.  Their  evaluation  was carried out with the  participation  of other
members of the Company's management. Based upon their evaluation, the Certifying
Officers  concluded that the Company's  disclosure  controls and procedures were
effective.

The Company's  internal  control over financial  reporting is a process designed
by, or under the  supervision  of, the  Certifying  Officers and effected by the
Company's  Board of  Directors,  management  and  other  personnel,  to  provide
reasonable  assurance  regarding  the  reliability  of the  Company's  financial
reporting and the preparation of the Company's financial statements for external
purposes in accordance with generally accepted accounting  principles.  Internal
control over financial  reporting  includes policies and procedures that pertain
to the  maintenance of records that in reasonable  detail  accurately and fairly
reflect the  transactions  and  dispositions  of the Company's  assets;  provide
reasonable  assurance  that  transactions  are  recorded as  necessary to permit
preparation of the Company's  financial  statements in accordance with generally
accepted accounting principles, and that the Company's receipts and expenditures



                                       15
<PAGE>

are being made only in accordance with the  authorization of the Company's Board
of  Directors  and  management;   and  provide  reasonable  assurance  regarding
prevention or timely detection of unauthorized  acquisition,  use or disposition
of the  Company's  assets  that could have a  material  effect on its  financial
statements.  There has been no change in the  Company's  internal  control  over
financial  reporting that occurred in the quarter ended March 31, 2007, that has
materially  affected,  or is reasonably likely to affect, the Company's internal
control over financial reporting.
















                                       16
<PAGE>


PART II

Items No. 1, 2, 3, 4, 5 - Not Applicable.


Item No. 6 - Exhibits and Reports on Form 8-K.

(a) Report on Form  8-A12G  was filed on  September  22,  2006 to  register  our
securities  under  Section  12(g) of the Act.  No reports on Form 8-K were filed
during the three months ended March 31, 2007.

(b)   Exhibits

Exhibit Number            Name of Exhibit

31.1           Certification  of  Chief  Executive  Officer,  pursuant  to  Rule
               13a-14(a) of the  Exchange  Act, as enacted by Section 302 of the
               Sarbanes-Oxley Act of 2002.

31.2           Certification  of  Chief  Financial  Officer,  pursuant  to  Rule
               13a-14(a) of the  Exchange  Act, as enacted by Section 302 of the
               Sarbanes-Oxley Act of 2002.

32.1           Certification  of Chief  Executive  Officer  and Chief  Financial
               Officer,  pursuant to 18 United  States  Code  Section  1350,  as
               enacted by Section 906 of the Sarbanes-Oxley Act of 2002.



SIGNATURES

In accordance with the requirements of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  Report  to be  signed  on its  behalf by the
undersigned, thereunto duly authorized.

VISCORP, INC.

By /s/ Charles Driscoll
--------------------------
Charles Driscoll, President, CFO

Date: May 15, 2007









                                        17