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          <NonNumbericText>&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-WEIGHT:bold; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;1.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &amp;#160;BASIS OF PRESENTATION&lt;/font&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&lt;br&gt;&lt;/br&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;The accompanying unaudited interim financial statements of Pacific Sands, Inc., have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (&amp;#8220;SEC&amp;#8221;), and should be read in conjunction with the audited financial statements and notes thereto contained in Pacific Sands, Inc&amp;#8217;s Annual Report filed with the SEC on Form 10-K for the year ended June 30, 2010.&amp;#160;&amp;#160;In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein.&amp;#160;&amp;#160;The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.&amp;#160;&amp;#160;Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for fiscal 2010 as reported elsewhere in this Form 10-Q have been omitted.&lt;/font&gt;&amp;#160;&amp;#160;&lt;br&gt;&lt;/br&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &lt;/div&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-WEIGHT:bold; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;2.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &amp;#160; &amp;#160;&amp;#160;DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES&lt;/font&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&lt;br&gt;&lt;/br&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;&lt;font style="DISPLAY:inline; FONT-WEIGHT:bold"&gt;Nature of Business&lt;/font&gt; - Pacific Sands, Inc. with the right to do business as Natural Water Technologies (the "Company" or &amp;#8220;Pacific Sands&amp;#8221;) was incorporated in Nevada on July 7, 1994.&amp;#160;&amp;#160;Pacific Sands develops, manufactures, markets and sells a range of nontoxic, environmentally friendly cleaning and water-treatment products based on proprietary blended botanical, nontoxic and natural chemical technologies. The Company&amp;#8217;s products have applications ranging from water maintenance (spas, swimming pools, fountains, decorative ponds) to cleaning (nontoxic household and industrial) and pet care.&lt;/font&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&lt;br&gt;&lt;/br&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;In February of 2008, the Company acquired Natural Choices Home Safe Products, LLC (&amp;#8220;Natural Choices&amp;#8221;), a developer and manufacturer of environmentally friendly cleaning and laundry products. The acquisition added dozens of new products to the Pacific Sands portfolio of earth, health, pet and kid-friendly offerings, including Oxy-Boost&amp;#8482; an oxygen-bleach based, chlorine-free bleach alternative. The Company now has a large selection of oxygen- bleach based formulations available both for retail distribution under its ecoone&amp;#174;, e-2 elemental earth&amp;#174; and Natural Choices&amp;#8482; brands as well as for contract manufacturing and re-label.&lt;/font&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&lt;br&gt;&lt;/br&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;The Company markets and sells its product lines directly, over the Internet and through pool, spa, hardware, specialty and other retail outlets in the US, Canada and Europe. The products are also sold via Pacific Sands distributors, manufacturers&amp;#8217; representatives and internationally established pool and spa industry distribution networks. The Company&amp;#8217;s products are also sold through numerous popular pool and spa websites.&amp;#160;&amp;#160;The Company&amp;#8217;s Natural Choices branded products are sold in numerous retail outlets around the country and in Europe as well as dozens of the top environmentally-oriented websites.&lt;/font&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&amp;#160;&amp;#160; &lt;/div&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-WEIGHT:bold; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;3.&amp;#160;&amp;#160;&amp;#160; &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &amp;#160;GOING CONCERN&lt;/font&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&amp;#160;&amp;#160;&amp;#160; &lt;br&gt;&lt;/br&gt;&lt;/div&gt;&lt;div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"&gt;&lt;div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"&gt;&lt;font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"&gt;The accompanying financial statements have been presented assuming that the Company will continue as a going concern.&amp;#160;&amp;#160;This basis of accounting contemplates the recovery of the Company's assets and the satisfaction of its liabilities in the normal course of business.&amp;#160;&amp;#160;Through September 30, 2010, the Company has incurred cumulative losses of $5,488,686.&amp;#160;&amp;#160;The Company's successful transition to attaining profitable operations is dependent upon obtaining financing adequate to fulfill its development, marketing and sales activities and achieving a level of revenues adequate to support the Company's cost structure.&amp;#160;&amp;#160;Management's plan of operations anticipates that the cash requirements of the Company for the next twelve months will be met by obtaining capital through the sale of common stock, debt financings and from current operations.&amp;#160;&amp;#160;However, there is no assurance that the Company will be able to fully implement its plan in order to generate the funds needed on a going concern basis.&lt;/font&gt;&lt;/div&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &lt;br&gt;&lt;/br&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText>
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