**FORM        10-QSB**

**Part        I - Financial Information**

**Item        1. Financial Statements**

**WOM,        INC.**

**BALANCE        SHEET**

|                                                                                                                                                                                             |   | June                  30, 2006 |   |  March                  31, |    |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|--------|----------------------------------|---------|
|                                                                                                                                                                                             |   | (Unaudited)                    |   |  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 June 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 ended June 30, |    |
|------------------------------------------------------------------------|--------|------------------------------------------------------|---------|
|                                                                   |   | 2006                                                 |    | 2005 |   |
|                                                                   |   | (Unaudited)                                          |    | (Unaudited) |   |
|                                                                   |   |                                                 |    |   |   |
| Revenues                                                               |   | $0                                                   |    | $0 |   |
|                                                                   |   |                                            |    |    |   |
| Costs                    and Expenses                                  |   |  0                                              |    |  0 |   |
|                                                                   |   |                                            |    |    |   |
| Income                    Before Income Taxes                          |   |  0                                              |    |  0 |   |
|                                                                   |   |                                            |    |    |   |
| Provisions                    for Income Taxes                         |   |                                                 | 0       |   |   | 0 |   |
|                                                                   |   |                                                 |    |   |   |   |   |
| Net                    Income                                          |   | $                                                    | 0       |   | $ | 0 |   |
|                                                                   |   |                                                 |    |   |   |   |   |
| Basic                    Income per Share                              |   | $                                                    | 0       |   | $ | 0 |   |
|                                                                   |   |                                                 |    |   |   |   |   |
| Basic                    Weighted Average Number of Shares Outstanding |   |                                                 | 118,436 |   |   | 118,436 |   |

**WOM,        INC.**

**STATEMENT        OF CASH FLOWS**

|                                                                               |   |  Three                  months ended June 30, |   |
|------------------------------------------------------------------------------------|--------|----------------------------------------------------|--------|
|                                                                               |   | 2006                                               |   | 2005 |   |
|                                                                               |   | (Unaudited)                                        |   | (Unaudited) |   |
|                                                                               |   |                                               |   |   |   |
| Operating                  Activities:                                             |   |                                               |   |   |   |   |   |
| Net                  Income                                                        |   | $                                                  | 0      |   | $ | 0 |   |
| Increase                  in accrued expenses                                      |   |                                               | 0      |   |   | 0 |   |
|                                                                               |   |                                               |   |   |   |   |   |
| Adjustments:                                                                       |   |                                               |   |   |   |   |   |
|                                                                               |   |                                               |   |   |   |   |   |
| 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                  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                                                                                                                                                     |

----