**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 |

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**Part      I - Financial Information**

**Item      1. Financial Statements**

**WOM,      INC.**

**BALANCE      SHEET**

|        |   |   |  December                31, 2006(Unaudited)  |   |   | March                31, 2006 |   |
|--------|--------|--------|---------------------------------------------------------|--------|--------|-------------------------------|--------|
|   |   |   |                                                    |   |   |                          |   |
|   |   |   |                                                    |   |   |                          |   |
| 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 December 31, 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 |   |

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**WOM,      INC.**

**STATEMENT      OF OPERATIONS**

|                                                                    |   |  Three                months endedDecember                31,  | Nine                months endedDecember                31, |
|--------------------------------------------------------------------|--------|--------------------------------------------------------------------------|-------------------------------------------------------------|
|                                                               |   |                                                                     | 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 |   |

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**WOM,      INC.**

**STATEMENT      OF CASH FLOWS**

|                                                                           |   | Nine                months ended December                31, 2006 |   | Nine                months ended December                31,2005 |   |
|--------------------------------------------------------------------------------|--------|------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|--------|
|                                                                           |   | (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 |   |

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**WOM,      INC.**

**NOTES      TO FINANCIAL STATEMENTS**

**(Unaudited)**

*i.e.*

**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. |
|--------------------|--------------------------------------------------------|

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*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                Acquisition2  |
| 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.3           |
| 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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