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Message: 3/4 of year (3rd qrter) assets 3,868,153

Item 1. Financial Statements:
e.Digital Corporation and subsidiary
CONDENSED CONSOLIDATED BALANCE SHEETS
December 31,
2011 March 31,
(Unaudited) 2011
$ $
ASSETS
Current
Cash and cash equivalents 3,511,982 1,805,894
Accounts receivable 105,838 98,152
Inventory 213,077 256,458
Deposits and prepaid expenses 33,940 30,327
Total current assets 3,864,837 2,190,831
Property, equipment and intangibles, net of accumulated depreciation
and amortization of $196,418 and $194,461, respectively 3,316 6,506
Total assets 3,868,153 2,197,337
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