v2.3.0.11

Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended		33 Months Ended
Statements of Operations (Unaudited) (USD $)	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011
Revenues
Product sales	$ 0	$ 0	$ 0	$ 0	$ 0
Consulting	45,000	15,000	65,000	15,000	130,000
TOTAL	45,000	15,000	65,000	15,000	130,000
Costs and expenses
Research and development	115,576	75,534	219,964	198,105	1,828,313
Selling, general and administrative	223,460	280,198	489,277	486,456	3,074,980
TOTAL	339,036	355,732	709,241	684,561	4,903,293
Operating loss	(294,036)	(340,732)	(644,241)	(669,561)	(4,773,293)
Other income (expense)
Gain on extinguishment of debt	0	325,310	0	325,310	341,810
Warrant Expense	0	(56,754)	0	(56,754)	(62,044)
Interest and other expense	(115,023)	(124,784)	(236,858)	(252,595)	(1,194,354)
Interest and other income	1,000	325	1,046	824	5,871
TOTAL	(114,023)	144,097	(235,812)	16,785	(908,717)
Net loss	(408,059)	(196,635)	(880,053)	(652,776)	(5,682,010)
Accumulated deficit - beginning	(27,165,655)	(25,536,571)	(26,693,661)	(25,080,430)	0
Accumulated deficit - ending	$ (27,573,714)	$ (25,733,206)	$ (27,573,714)	$ (25,733,206)	$ (5,682,010)
Basic and diluted loss per common share	$ (0.03)	$ (0.02)	$ (0.07)	$ (0.05)
Weighted average common shares outstanding - basic and diluted	13,178,454	12,336,460	13,178,454	12,234,960

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APOGEE TECHNOLOGY INC 10-Q/A