UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 12B-25
                           NOTIFICATION OF LATE FILING

                             SEC File Number 0-11772
                             CUSIP Number 67019L101

             (Check one): | | Form 10-KSB | | Form 20-F | |Form 11-K
                          |X| Form 10-QSB | | Form 10-D
                          | | Form N-SAR | | Form N-CSR
                         For Period Ended: June 30, 2006

                      | | Transition Report on Form 10-KSB
                       | | Transition Report on Form 20-F
                       | | Transition Report on Form 11-K
                    | | Transition Report on Form Form 10-QSB
                       | | Transition Report on Form N-SAR
         For the Transition Period Ended: ______________________________

    Nothing in this form shall be construed to imply that the Commission has
                   verified any information contained herein.

 If the notification relates to a portion of the filing checked above, identify
                 the item(s) to which the notification relates:

                          PART I REGISTRANT INFORMATION

SPO MEDICAL INC.
 Full Name of Registrant

21860 BURBANK BLVD., NORTH BUILDING, SUITE 380
 Address of Principal Executive Office

WOODLAND HILLS, CALIFORNIA 91367
 City, State and Zip Code

                        PART II - RULES 12B-25(B) AND (C)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

      (a)   The reasons described in reasonable detail in Part III of this form
            could not be eliminated without unreasonable effort or expense

[X]   (b)   The subject annual report, semi-annual report, transition report on
            Forms 10-KSB, 20-F, 11-K, Form N-SAR or Form N-CSR, or portion
            thereof will be filed on or before the fifteenth calendar day
            following the prescribed due date; or the subject quarterly report
            or transition report on Form 10-Q, 10-QSB, or portion thereof will
            be filed on or before the fifth calendar day following the
            prescribed due date; and

      (c)   The accountant's statement or other exhibit required by Rule
            12b-25(c) has been attached if applicable



                               PART III NARRATIVE

State below in reasonable detail the reason why Forms 10-KSB, 20-F, 11-K,
10-QSB, 10-D, N-SAR, N-CSR or the transition report portion thereof could not be
filed within the prescribed time period.

The registrant's Quarterly Report on Form 10-QSB for the fiscal quarter ended
June 30, 2006 could not be filed by the prescribed due date of August 14, 2006
because the registrant had not yet finalized its financial statements for the
quarter and the review of registrant's financial statements for the quarter is
ongoing. Accordingly, the registrant is unable to file such report within the
prescribed time period without unreasonable effort or expense. The registrant
anticipates that the subject Quarterly Report on Form 10-QSB will be filed on or
before August 21, 2006.

                           PART IV - OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification.

MICHAEL BRAUNOLD, CEO (818) 888-4380

(2) Have all other periodic reports required under Section 13 or 15(d) or the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s). Yes |X|     No |_|

(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?
Yes |X|        No |_|

If so: attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reason why a reasonable estimate
of the results cannot be made.

Effective April 21, 2005, the registrant acquired (the "Acquisition
Transaction") 100% of the outstanding capital stock of SPO Medical Equipment
Ltd., a company incorporated under the laws of the State of Israel ("SPO Ltd."),
pursuant to a Capital Stock Exchange Agreement dated as of February 28, 2005
between the registrant, SPO Ltd. and the shareholders of SPO Ltd., as amended
and restated on April 21, 2005 (the "Exchange Agreement"). In exchange for the
outstanding capital stock of SPO Ltd., the registrant issued to the former
shareholders of SPO Ltd. shares of the registrant's common stock, par value
$0.01 per share ("Common Stock"), representing approximately 90% of the
registrant's Common Stock then issued and outstanding after giving effect to the
Acquisition Transaction. As a result of the Acquisition Transaction, SPO Ltd.
became a wholly owned subsidiary of the Company. The registrant's acquisition of
SPO Ltd was accounted for as a reverse merger. As the former shareholders of SPO
Ltd. held the largest ownership interest in the registrant following the
Acquisition Transaction, SPO Ltd was determined to be the "accounting acquirer"
following such acquisition. As a result, the historical financial statements of
the registrant were replaced with the historical financial statements of the SPO
Ltd. for the periods preceding the Acquisition Transaction.

For the six and three months ended June 30, 2006, the registrant currently
estimates that it had revenues of $1,591,000 and $890,000, respectively, and a
net loss of $1,706,000 and $585,000, respectively. For the six and three months
ended June 30, 2005, the registrant had revenues of approximately $742,000 and
$368,000, respectively, and a net loss of approximately $772,000 and $581,000,
respectively. Results for the 2006 periods remain subject to further adjustment
and actual results may differ from the foregoing estimates.

This increase in revenues is primarily attributable to increased sales of the
registrant's PulseOX 5500 product.



                                SPO MEDICAL INC.
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

                Date: August 14, 2006                  By: /s/ Michael Braunold
                                                        --------------------
                                                        Michael Braunold
                                                        Chief Executive Officer