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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 q9mHq3iAX1yhsWphsczjvg==

<SEC-DOCUMENT>0001295345-05-000052.txt : 20051018
<SEC-HEADER>0001295345-05-000052.hdr.sgml : 20051018
<ACCEPTANCE-DATETIME>20051018160232
ACCESSION NUMBER:		0001295345-05-000052
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051018
ITEM INFORMATION:		Termination of a Material Definitive Agreement
FILED AS OF DATE:		20051018
DATE AS OF CHANGE:		20051018

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SHEFFIELD PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0000894158
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				133808303
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12584
		FILM NUMBER:		051143032

	BUSINESS ADDRESS:	
		STREET 1:		1220 GLENMORE DRIVE
		CITY:			APOPKA
		STATE:			FL
		ZIP:			32712
		BUSINESS PHONE:		407-880-2213

	MAIL ADDRESS:	
		STREET 1:		1220 GLENMORE DRIVE
		CITY:			APOPKA
		STATE:			FL
		ZIP:			32712

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SHEFFIELD MEDICAL TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19940606
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>sfph.htm
<DESCRIPTION>CURRENT REPORT ON FORM 8-K
<TEXT>
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<head>
<title>SFPH</title>
</head>

<body>
<div>

<hr SIZE="4" NOSHADE COLOR="#000000">

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<p ALIGN="CENTER"><font FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE="4"><b>UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
</b></font></p>

<p ALIGN="CENTER"><b><font FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE="3">Washington, D.C.
20549<br>
</font></b></p>

<p ALIGN="CENTER"><font SIZE="4" FACE="Times New Roman, Times, Serif">___________________<br>
<br>
<b>FORM 8-K</b><br>
___________________</font></p>

<p align="center"><font size="3"><b>CURRENT REPORT</b> </font></p>

<p align="center"><font size="2"><b>Pursuant to Section&nbsp;13 or 15(d) of the Securities
Exchange Act of 1934</b> </font></p>

<p align="center"><font size="2"><b>Date of report (date of earliest event reported):
October 17, 2005</b> </font></p>

<p ALIGN="CENTER"><font face="TIMES NEW ROMAN, TIMES, SERIF" size="5"><b>&nbsp;<br>
SHEFFIELD PHARMACEUTICALS, INC.<br>
</b></font><font FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE="2">(Exact Name of Registrant
as Specified in its Charter)</font></p>

<p ALIGN="CENTER">&nbsp;</p>

<p ALIGN="CENTER"><font size="2">Commission File No.: 01-12584</font></p>

<p ALIGN="CENTER">&nbsp;</p>

<table ALIGN="CENTER" CELLPADDING="0" CELLSPACING="0" BORDER="0" WIDTH="100%" height="1">
  <tr VALIGN="TOP" BGCOLOR="#66FFFF">
    <td ALIGN="CENTER" WIDTH="55%" height="22"><div STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><u><p><font
    size="2">Delaware</font></u></p>
    </div></td>
    <td WIDTH="3%" height="22"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" height="22"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" height="22"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td ALIGN="CENTER" WIDTH="40%" COLSPAN="3" height="22"><div
    STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><u><p><font size="2">13-3808303</font></u></p>
    </div></td>
  </tr>
  <tr VALIGN="TOP">
    <td ALIGN="CENTER" WIDTH="55%" height="22"><div STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><p><font
    size="1">(State of Incorporation)</font></p>
    </div></td>
    <td WIDTH="3%" height="22"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" height="22"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" height="22"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td ALIGN="CENTER" WIDTH="40%" COLSPAN="3" height="22"><div
    STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><p><font size="1">(I.R.S. Employer
    Identification No.)</font></p>
    </div></td>
  </tr>
  <tr VALIGN="TOP" BGCOLOR="#66FFFF">
    <td ALIGN="CENTER" WIDTH="55%" bgcolor="#FFFFFF" height="24"><div
    STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><font FACE="TIMES NEW ROMAN, TIMES, SERIF"
    SIZE="2"><p></font>&nbsp;</p>
    </div></td>
    <td WIDTH="3%" bgcolor="#FFFFFF" height="24">&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td WIDTH="3%" bgcolor="#FFFFFF" height="24">&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td WIDTH="3%" bgcolor="#FFFFFF" height="24">&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td bgcolor="#FFFFFF" height="24">&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td bgcolor="#FFFFFF" height="24">&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td bgcolor="#FFFFFF" height="24">&nbsp;&nbsp;&nbsp;&nbsp;</td>
  </tr>
  <tr>
    <td height="21"></td>
  </tr>
  <tr VALIGN="TOP">
    <td ALIGN="CENTER" WIDTH="55%" bgcolor="#00FFFF" height="22"><div
    STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><p><u><font size="2">1220 Glenmore Drive
    Apopka, FL</font></u></p>
    </div></td>
    <td WIDTH="3%" bgcolor="#00FFFF" height="22"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" bgcolor="#00FFFF" height="22"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" bgcolor="#00FFFF" height="22"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td ALIGN="CENTER" WIDTH="40%" COLSPAN="3" bgcolor="#00FFFF" height="22"><div
    STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><p><u><font size="2">32712</font></u></p>
    </div></td>
  </tr>
  <tr VALIGN="TOP" BGCOLOR="#66FFFF">
    <td ALIGN="CENTER" WIDTH="55%" bgcolor="#FFFFFF" height="1"><div
    STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><p><font size="1">(Address Of Principal
    Executive Offices)</font></p>
    </div></td>
    <td WIDTH="3%" bgcolor="#FFFFFF" height="1"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" bgcolor="#FFFFFF" height="1"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td WIDTH="3%" bgcolor="#FFFFFF" height="1"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td ALIGN="CENTER" WIDTH="40%" COLSPAN="3" bgcolor="#FFFFFF" height="1"><div
    STYLE="MARGIN-LEFT: 0px; TEXT-INDENT: 0px"><p><font size="1">(ZIP Code)</font></p>
    </div></td>
  </tr>
</table>

<p>&nbsp;<br>
</p>

<p ALIGN="CENTER"><font FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE="2">REGISTRANT'S
TELEPHONE NUMBER, INCLUDING AREA CODE: (407) 880-2213<br>
</font></p>

<p ALIGN="CENTER">&nbsp;</p>

<p ALIGN="CENTER">&nbsp;</p>

<p ALIGN="CENTER">&nbsp;</p>

<hr SIZE="2" NOSHADE COLOR="#000000">

<hr SIZE="4" NOSHADE COLOR="#000000">
</div>

<p><br clear="all" style="page-break-before:always; mso-break-type:section-break">
</p>
<div>

<hr>

<p align="center"><a name="TABLE OF CONTENTS"><font size="2">TABLE OF CONTENTS</font></a></p>

<p align="center">&nbsp;</p>

<table cellSpacing="0" cellPadding="0" width="90%" border="0" height="1">
  <tr>
    <td height="1"></td>
    <td height="1"><a href="#ITEM 1.03 BANKRUPTCY OR RECEIVERSHIP"><font size="2">ITEM 1.02
    TERMINATION OF A MATERIAL DEFINITIVE AGREEMENT</font></a></td>
  </tr>
</table>

<p>&nbsp;</p>

<hr>

<p>&nbsp;</p>
</div>

<p><br clear="all" style="page-break-before:always; mso-break-type:section-break">
</p>
<div>

<p><a name="ITEM 1.03 BANKRUPTCY OR RECEIVERSHIP"><font size="2"><b>ITEM 1.02 TERMINATION
OF A MATERIAL DEFINITIVE AGREEMENT </b></font></a><a href="#TABLE OF CONTENTS"><font
size="1">Back to Table of Contents</font></a></p>

<p style="text-align: justify"><font size="2"><font color="#000000">Sheffield
Pharmaceuticals, Inc., a Delaware corporation, is sometimes referred to herein as
&quot;we&quot;, &quot;us&quot;, &quot;our&quot;, &quot;Company&quot; and the
&quot;Registrant&quot;.</font> On October 3, 2005, the Registrant executed a Letter of
Intent to acquire PremierBPO, Inc. (&quot;Premier&quot;). On October 17, 2005, the
Registrant and Premier mutually agreed to terminate the Letter of Intent.</font></p>

<p style="text-align: justify">&nbsp;</p>

<hr NOSHADE SIZE="5">

<p align="justify">&nbsp;</p>

<p ALIGN="CENTER"><font size="2"><b>SIGNATURES</b></font></p>

<p ALIGN="JUSTIFY"><font size="2">Pursuant to the requirements of the Securities Exchange
Act of 1934, this report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the date indicated.</font></p>

<table ALIGN="CENTER" CELLPADDING="0" CELLSPACING="0" BORDER="0" WIDTH="100%">
  <tr VALIGN="TOP" BGCOLOR="#66FFFF">
    <td ALIGN="left" WIDTH="15%" bgcolor="#FFFFFF"><font size="2"><u>/s/ Michael F. Manion</u><br>
    Michael F. Manion<br>
    <i>&nbsp;&nbsp;CEO, CFO and Chairman of the Board<br>
    &nbsp; Date: October 18, 2005</i> </font></td>
  </tr>
</table>

<p align="justify">&nbsp;</p>

<p align="justify">&nbsp;</p>

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</div>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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