-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 F0FTzdptV+NqM/m6ES17WFg8Eu9Ij5IK/6uuDyjLV0cN2AjtE+ixbN1JRnbQAanN
 14Rs3eiFfRn7qEuEQZnm0g==

<SEC-DOCUMENT>0001455443-10-000001.txt : 20100203
<SEC-HEADER>0001455443-10-000001.hdr.sgml : 20100203
<ACCEPTANCE-DATETIME>20100203111003
ACCESSION NUMBER:		0001455443-10-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100203
DATE AS OF CHANGE:		20100203
EFFECTIVENESS DATE:		20100203

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DAYBREAK OIL & GAS INC
		CENTRAL INDEX KEY:			0001164256
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				910626366
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-60950
		FILM NUMBER:		10569252

	BUSINESS ADDRESS:	
		STREET 1:		601 W. MAIN AVE
		STREET 2:		SUITE 1012
		CITY:			SPOKANE
		STATE:			WA
		ZIP:			99201
		BUSINESS PHONE:		(509) 232-7674

	MAIL ADDRESS:	
		STREET 1:		601 W. MAIN AVE
		STREET 2:		SUITE 1012
		CITY:			SPOKANE
		STATE:			WA
		ZIP:			99201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DAYBREAK MINES INC
		DATE OF NAME CHANGE:	20011231
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001164256</cik>
        <entityName>DAYBREAK OIL &amp; GAS INC</entityName>
        <issuerAddress>
            <street1>601 W. MAIN AVE.</street1>
            <street2>SUITE 1012</street2>
            <city>SPOKANE</city>
            <stateOrCountry>WA</stateOrCountry>
            <zipCode>99201</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(509) 232-7674</issuerPhoneNumber>
        <jurisdictionOfInc>WASHINGTON</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>DAYBREAK MINES INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName>F.</middleName>
                <lastName>Westmoreland</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>President and Chief Executive Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>N.</middleName>
                <lastName>Martin</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Senior Vice President</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bennett</firstName>
                <middleName>W.</middleName>
                <lastName>Anderson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Operating Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Timothy</firstName>
                <middleName>R.</middleName>
                <lastName>Lindsey</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ronald</firstName>
                <middleName>D.</middleName>
                <lastName>Lavigne</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dale</firstName>
                <middleName>B.</middleName>
                <lastName>Lavine</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Wayne</firstName>
                <middleName>G.</middleName>
                <lastName>Dotson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName>F.</middleName>
                <lastName>Meara</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>601 W. Main Avenue, Suite 1012</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Oil and Gas</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-01-29</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>10000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>515000</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>11</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>DAYBREAK OIL &amp; GAS INC</issuerName>
                <signatureName>James F. Westmoreland</signatureName>
                <nameOfSigner>James F. Westmoreland</nameOfSigner>
                <signatureTitle>President, Chief Executive Officer</signatureTitle>
                <signatureDate>2010-02-03</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----