XsunX Rated Speculative Buy
Date: 12/17/2007


XSunX Inc. Rated 'Speculative Buy' Target Price $1.50 by Beacon Equity Research

DALLAS--XSunX Inc. (OTCBB: XSNX - News) has been rated Speculative Buy with a price target of $1.50 by Beacon Equity Research Analyst, Lisa Springer, CFA.

The full report is available at http://www.BeaconEquityResearch.com.

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In the report, the analyst writes, XsunX, Inc. was created in 2003 to develop and commercialize advanced, thin-film photovoltaic (TFPV) solar cell technologies and manufacturing processes. Over the past year, the Company has shifted its focus from licensing its technologies to using its technologies to design cutting-edge manufacturing systems for producing and marketing thin-film amorphous solar modules. The Company owns three patented technologies relating to photovoltaic technology design, manufacturing processes, and technology development. The Company has begun work on a multi-megawatt solar module production facility in the US.

Other companies in the solar energy sector include BioSolar Inc. (OTCBB: BSRC - News), First Solar Inc. (NASDAQ: FSLR - News), SunPower Corp. (NASDAQ: SPWR - News), and SunTech Power Holdings (NYSE: STP - News).

Beacon Equity Research Disclosure

The analysts contributing to this report do not hold any shares of XSunX Inc. (XSNX) Additionally the analysts contributing to this report certify that the views expressed herein accurately reflect the analysts' personal views as to the subject securities and issuers. The analyst(s) writing this report recognize and aspire to all of the CFA Institute Guidelines for Independent Research. Beacon Equity Research (Beacon) certifies that no part of the analysts' compensation was, is, or will be, directly or indirectly, related to the specific recommendation or views expressed by the analysts in the report. Beacon Equity Research and its affiliates have been directly compensated a total of fifteen thousand dollars directly from the company for enrollment of XSNX in its research program and other services. This report is based on data obtained from sources we believe to be reliable, but is not guaranteed as to accuracy and does not purport to be complete. As such, the report should not be construed as advice designed to meet the particular investment needs of any investor. Any opinions expressed herein are subject to change.

Beacon Equity ResearchJeff Bishop, 469-361-6239www.BeaconEquityResearch.comorXSunX Inc.Tom Djokovich, 949-330-8060