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Message: e.DIGITAL REPORTS RECORD REVENUES AND

You say "I know what a receivable is"

Yet you used revenue as a receivable

You say "This current QT had receivables of 3,906,033"

From the 10Q

3 month Revenue = $3,906,033


e.Digital Corporation and subsidiary

CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)

For the three months ended

For the nine months ended

December 31,

December 31,

2008

2007

2008

2007

$

(as restated)

$

$

(as restated)

$

Revenues:

Products

120,463

1,006,485

356,444

4,304,197

Services

135,570

184,362

451,746

507,065

Patent license

3,650,000

-

5,250,000

-

3,906,033

1,190,847

6,058,190

4,811,262


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