**FORM      10-QSB**

|   | WOM,                  Inc.                       |   |
|--------|-----------------------------------------------------------------|--------|
|   | (Name                  of small business issuer in its charter) |   |

| New                York                |   | 14-1818862                                                                                           |
|--------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------|
| (State                or other jurisdiction      |   |                              (I.R.S. Employer |
| of                incorporation or organization) |   |                            Identification Number)       |

| 1151                Flatbush Road                       |   |                    |
|---------------------------------------------------------|--------|-------------------------|
| Kingston,                New York                       |   | 12401                   |
| (Address                of principal executive offices) |   | Zip                Code |

**Part      I - Financial Information**

**Item      1. Financial Statements**

**WOM,      INC.**

**BALANCE      SHEET**

|   |   | September                  30, 2006 |   | March                  31, 2006 |   |
|--------|--------|-------------------------------------|--------|---------------------------------|--------|
|   |   | (Unaudited)                         |   |                            |   |
|   |   |                                |   |                            |   |
| Cash   |   | $                                   | 54     |                            | $      | 54 |   |
|   |   |                                |   |                            |   |   |   |
|   |   |                                |   |                            |   |   |   |

| LIABILITIES                  AND SHAREHOLDERS' EQUITY (DEFICIT)                                                                                                                                                        |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                   |   |   |   |   |   |
| Accrued                  expenses                                                                                                                                                                                      |   | $ | 5,665 |   | $ | 5,665 |   |
|                                                                                                                                                                                                                   |   |   |   |   |   |   |   |
| Total                  Liabilities                                                                                                                                                                                     |   | $ | 5,665 |   | $ | 5,665 |   |
|                                                                                                                                                                                                                   |   |   |   |   |   |   |   |
| Shareholders’                  Equity:Common                  stock, $.01 par value, 250,000 shares authorized;                  118,436 shares issued at September 30, 2006 and March 31,                  2006 |   |   | 1,184 |   |   | 1,184 |   |
|                                                                                                                                                                                                                   |   |   |   |   |   |   |   |
| Accumulated                  deficit                                                                                                                                                                                   |   |   | (6,795 | ) |   | (6,795 | ) |
| Total                  Shareholders' Equity (Deficit)                                                                                                                                                                  |   |   | (5,611 | ) |   | (5,611 | ) |
|                                                                                                                                                                                                                   |   |   |   |   |   |   |   |
| Total                  Liabilities and Shareholders' Equity                  (Deficit)                                                                                                                                 |   | $ | 54 |   | $ | 54 |   |

**WOM,      INC.**

**STATEMENT      OF OPERATIONS**

|                                                               |   | Three                months endedSeptember                30, |    | Six                months endedSeptember                30, |   |
|--------------------------------------------------------------------|--------|---------------------------------------------------------------|---------|-------------------------------------------------------------|--------|
|                                                               |   | 2006                                                          |    | 2005                                                        |   | 2006 |   | 2005 |   |
|                                                               |   | (Unaudited)                                                   |    | (Unaudited)                                                 |   | (Unaudited) |   | (Unaudited) |   |
|                                                               |   |                                                          |    |                                                        |   |   |   |   |   |
| Revenues                                                           |   | $                                                             | 0       |                                                        | $      | 0 |   | $ | 0 |   | $ | 0 |   |
|                                                               |   |                                                          |    |                                                        |   |   |   |   |   |   |   |   |   |
| Costs                and Expenses                                  |   |                                                          | 0       |                                                        |   | 0 |   |   | 0 |   |   | 0 |   |
|                                                               |   |                                                          |    |                                                        |   |   |   |   |   |   |   |   |   |
| Income                Before Income Taxes                          |   |                                                          | 0       |                                                        |   | 0 |   |   | 0 |   |   | 0 |   |
|                                                               |   |                                                          |    |                                                        |   |   |   |   |   |   |   |   |   |
| Provision                for Income Taxes                          |   |                                                          | 0       |                                                        |   | 0 |   |   | 0 |   |   | 0 |   |
|                                                               |   |                                                          |    |                                                        |   |   |   |   |   |   |   |   |   |
| Net                Income                                          |   | $                                                             | 0       |                                                        | $      | 0 |   | $ | 0 |   | $ | 0 |   |
|                                                               |   |                                                          |    |                                                        |   |   |   |   |   |   |   |   |   |
| Basic                Income per Share                              |   | $                                                             | 0       |                                                        | $      | 0 |   | $ | 0 |   | $ | 0 |   |
|                                                               |   |                                                          |    |                                                        |   |   |   |   |   |   |   |   |   |
| Basic                Weighted Average Number of Shares Outstanding |   |                                                          | 118,436 |                                                        |   | 118,436 |   |   | 118,436 |   |   | 118,436 |   |

**WOM,      INC.**

**STATEMENT      OF CASH FLOWS**

|                                                                           |   | Six                months endedSeptember                30, 2006 |   | Six                months endedSeptember                30, 2005 |   |
|--------------------------------------------------------------------------------|--------|------------------------------------------------------------------|--------|------------------------------------------------------------------|--------|
|                                                                           |   | (Unaudited)                                                      |   | (Unaudited)                                                      |   |
|                                                                           |   |                                                             |   |                                                             |   |
| Operating                Activities:                                           |   |                                                             |   |                                                             |   |   |   |
| Net                Income                                                      |   | $                                                                | 0      |                                                             | $      | 0 |   |
|                                                                           |   |                                                             |   |                                                             |   |   |   |
| Increase                in accrued expenses                                    |   |                                                             | 0      |                                                             |   | 0 |   |
|                                                                           |   |                                                             |   |                                                             |   |   |   |
| Net                Cash ProvidedBy                Operating Activities         |   |                                                             | 0      |                                                             |   | 0 |   |
|                                                                           |   |                                                             |   |                                                             |   |   |   |
| Increase                in Cash                                                |   |                                                             | 0      |                                                             |   | 0 |   |
|                                                                           |   |                                                             |   |                                                             |   |   |   |
| Cash                Beginning                                                  |   |                                                             | 54     |                                                             |   | 54 |   |
|                                                                           |   |                                                             |   |                                                             |   |   |   |
| Cash                Ending                                                     |   | $                                                                | 54     |                                                             | $      | 54 |   |
|                                                                           |   |                                                             |   |                                                             |   |   |   |
| Supplemental                Cash Flow Information:Interest                paid |   | $                                                                | 0      |                                                             | $      | 0 |   |
|                                                                           |   |                                                             |   |                                                             |   |   |   |
| Income                taxes paid                                               |   | $                                                                | 0      |                                                             | $      | 0 |   |

**WOM,      INC.**

**NOTES      TO FINANCIAL STATEMENTS**

**(Unaudited)**

The      decision denying Zinn's motion for renewal was affirmed by the Appellate      Division, Third Department, in a memorandum and order, dated July 7, 2005.      The      Estate of Michael Zinn has been substituted into this action as a party      defendant and discovery is proceeding. It is not yet known what effect, if      any,      the death of Michael Zinn will have on the prosecution and defense of this      action. The Company intends to vigorously defend this action. 

**Item      2.**
**Management's      Discussion and Analysis or Plan of Operations**
** **

*Forward*
***-***
*Looking      Information*

| ·   | costs                or difficulties related to our ability to fund our operations from                the                Escrow Fund; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------|

| ·   | the                time it takes to resolve the Bansbach Litigation;                and |
|--------------------|-----------------------------------------------------------------------------------------|

| ·   | the                outcome of the Bansbach Litigation. |
|--------------------|--------------------------------------------------------|

*Results      of Operations*

*Liquidity      and Capital Resources and Off Balance Sheet Arrangements*

*i.e.,      *

**Item      3. Controls and Procedures**

**Part      II - Other Information**

**Item      1. Legal Proceedings **

**Item      6. Exhibits **

|  Exhibit                  No. |  Description                                                                                                                                                                                            |
|------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  2.1                          |  Contribution                  and Distribution Agreement by and between                  Besicorp and WOM.1                                                                                  |
|  3(i)                         |  Certificate                  of                  Incorporation of WOM, Inc.2                                                                                                                      |
|  3(ii)                        |  By-Laws                  of WOM, Inc.1                                                                                                                                                       |
|  10.1                         |  Indemnification                  Agreement dated as of March 22, 1999** **by                  and among Old Besicorp, Besicorp, BGI Parent and BGI                  Acquisition1   |
|  10.2                         |  Escrow                  Agreement dated as of March 22, 1999** **by                  and among                  Besicorp, Old Besicorp, BGI Parent and BGI Acquisition.2                |
|  10.3                         |  Amendment                  No.1 to the Escrow Agreement dated as of February                  23, 2000 by and among Besicorp, Old Besicorp,                  BGI Parent and WOM.1            |
|  31.1                         |  Rule                  13a-14(a)/15(d)-14(a) certifications                                                                                                                                             |
|  31.2                         |  Rule                  13a-14(a)/15(d)-14(a) certifications                                                                                                                                             |
|  32.1                         |  Section                  1350 certifications                                                                                                                                                           |

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