UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   ----------

                                    FORM 10-Q

               QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

                  For the quarterly period ended March 31, 2007
                           Commission File No. 0-29359

                                 GoAmerica, Inc.
             ------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

            Delaware                                     22-3693371
-------------------------------             ------------------------------------
(State or Other Jurisdiction of             (I.R.S. Employer Identification No.)
 Incorporation or Organization)

              433 Hackensack Avenue, Hackensack, New Jersey 07601
              ---------------------------------------------------
              (Address of Principal Executive Offices) (Zip Code)

                                 (201) 996-1717
                         -------------------------------
                         (Registrant's Telephone Number,
                              Including Area Code)

      Indicate by check mark whether the  registrant:  (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days.

                        Yes:   |X|               No: |_|

      Indicate  by check mark  whether  the  registrant  is a large  accelerated
filer,  an  accelerated  filer or a  non-accelerated  filer.  See  definition of
"accelerated  filer and large  accelerated  filer" in Rule 12b-2 of the Exchange
Act. (Check one):

Large Accelerated Filer   |_|  Accelerated Filer  |_|  Non-accelerated filer |X|

      Indicate  by check mark  whether  the  registrant  is a shell  company (as
defined in Rule 12b-2 of the Exchange Act).

                        Yes:   |_|               No: |X|

      Indicate  the  number of shares  outstanding  of each of the  Registrant's
classes of common stock, as of April 30, 2007:

                 Class                                   Number of Shares
                 -----                                   ----------------
      Common Stock, $.01 par value                           2,462,605


<PAGE>

                                 GOAMERICA, INC.

                                TABLE OF CONTENTS

                                                                            Page
                                                                            ----
PART I.  FINANCIAL INFORMATION .............................................   1

   Item 1. Financial Statements (March 31, 2007 and 2006 are unaudited) ....   1

           Condensed Consolidated Balance Sheets as of March 31, 2007
             and December 31, 2006 .........................................   2

           Condensed Consolidated Statements of Operations for the
             Three Months Ended March 31, 2007 and 2006 ....................   3

           Condensed Consolidated Statements of Cash Flows for the
             Three Months Ended March 31, 2007 and 2006 ....................   4

           Notes to Condensed Consolidated Financial Statements ............   5

   Item 2. Management's Discussion and Analysis of Financial Condition
           and Results of Operations

           General .........................................................  11

           Critical Accounting Policies and Estimates ......................  11

           Results of Operations ...........................................  12

           Liquidity and Capital Resources .................................  15

   Item 3. Quantitative and Qualitative Disclosures About Market Risk ......  16

   Item 4. Controls and Procedures .........................................  16

PART II.   OTHER INFORMATION ...............................................

   Item 1. Legal Proceedings                                                  17


   Item 6. Exhibits ........................................................  17

SIGNATURES .................................................................  18


                                      -i-

<PAGE>

                          PART I. FINANCIAL INFORMATION

                          Item 1. Financial Statements


                                      -1-
<PAGE>

                                 GOAMERICA, INC.

                      CONDENSED CONSOLIDATED BALANCE SHEETS

                 (In thousands, except share and per share data)

                                                          March 31, December 31,
                                                            2007        2006
                                                        ------------------------
                                                        (Unaudited)
Assets
Current assets:
     Cash and cash equivalents .......................   $   3,388    $   3,870
     Accounts receivable, net ........................       1,754        1,891
     Other receivable, net ...........................         448           48
     Merchandise inventories, net ....................         279          329
     Prepaid expenses and other current assets .......         252          185
                                                         ---------    ---------
Total current assets .................................       6,121        6,323
Property, equipment and leasehold improvements, net ..         767          755
Goodwill, net ........................................       6,000        6,000
Other assets .........................................         272          801
                                                         ---------    ---------
                                                         $  13,160    $  13,879
                                                         =========    =========

Liabilities and stockholders' equity
Current liabilities:
     Accounts payable ................................   $     404    $     559
     Accrued expenses ................................       1,970        1,982
     Deferred revenue ................................         106          100
     Other current liabilities .......................          72           65
                                                         ---------    ---------
Total current liabilities ............................       2,552        2,706

Other long term liabilities ..........................          84          112

Commitments and contingencies

Stockholders' equity:
        Common stock,  $.01 par value,
          authorized: 200,000,000 shares in
          2007 and 2006; issued: 2,486,668 in
          2007 and 2006 ..............................          25           25
     Additional paid-in capital ......................     286,657      286,429
     Accumulated deficit .............................    (275,972)    (275,207)
     Treasury stock, at cost, 24,063
       shares in 2007 and 2006 .......................        (186)        (186)
                                                         ---------    ---------
Total stockholders' equity ...........................      10,524       11,061
                                                         ---------    ---------
                                                         $  13,160    $  13,879
                                                         =========    =========

   The accompanying notes are an integral part of these financial statements.


                                      -2-
<PAGE>

                                 GOAMERICA, INC.

                 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                 (In thousands, except share and per share data)
                                   (Unaudited)

                                                    Three Months Ended March 31,
                                                    ----------------------------
                                                        2007           2006
                                                    ----------------------------
Revenues:
     Relay services .............................   $   3,660    $     467
     Subscriber .................................         316          290
     Commissions ................................         187          827
     Equipment ..................................         106           50
     Other ......................................          38            2
                                                    ---------    ---------
                                                        4,307        1,636
Costs and expenses:
     Cost of relay services .....................       2,405           45
     Cost of subscriber airtime .................         310          139
     Cost of equipment revenue ..................         134           80
     Cost of network operations .................          29           27
     Sales and marketing ........................         524          542
     General and administrative .................       1,356        1,111
     Research and development ...................         114          133
     Depreciation and amortization ..............          73          144
                                                    ---------    ---------
                                                        4,945        2,221
                                                    ---------    ---------

Loss from operations ............................        (638)        (585)

Other income (expense):
      Settlement loss (note 7) ..................        (162)          --
      Terminated merger costs ...................          --         (419)
      Interest income (expense), net ............          35           45
                                                    ---------    ---------
Total other income (expense), net ...............        (127)        (374)
                                                    ---------    ---------
Loss from continuing operations .................        (765)        (959)

Loss from discontinued operations ...............          --         (119)
                                                    ---------    ---------

Net loss ........................................   $    (765)   $  (1,078)
                                                    =========    =========

Loss per share-Basic and Diluted:
     Loss from continuing operations ............   $   (0.35)   $   (0.46)
     Loss from discontinued operations ..........          --        (0.05)
                                                    ---------    ---------
Basic and Diluted net loss per share ............   $   (0.35)   $   (0.51)
                                                    =========    =========

Weighted average shares used in
   computation of basic and diluted
   net loss per share ...........................   2,185,458    2,093,451

   The accompanying notes are an integral part of these financial statements.


                                      -3-
<PAGE>

                                 GOAMERICA, INC.

                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                 (In thousands)
                                   (Unaudited)

                                                    Three Months Ended March 31,
                                                    ----------------------------
                                                        2007          2006
                                                    ----------------------------
Operating activities
Net loss .........................................   $    (765)   $  (1,078)
Adjustments to reconcile loss to net
  cash used in operating activities:
  Depreciation and amortization of fixed assets ..          73          168
  Settlement losses ..............................         162           --
  Provision for losses on accounts receivable ....          44           35
  Non cash employee compensation .................         228          107
  Write off of capitalized terminated merger costs          --          419
    Changes in operating assets and liabilities:
    Decrease (increase) in accounts receivable ...          93         (293)
    Decrease in merchandise inventories ..........          50           48
    Increase in prepaid expenses and other
      current assets .............................         (67)         (20)
    Decrease in accounts payable .................        (155)         (41)
    (Decrease)  increase in accrued expenses .....         (12)          23
    Increase (decrease) in deferred revenue ......           7           (5)
                                                     ---------    ---------
Net cash used in operating activities ............        (342)        (637)

Investing activities
Change in other assets and restricted cash .......         (33)         131
Purchase of property, equipment and
  leasehold improvements .........................         (85)          (2)
                                                     ---------    ---------
Net cash used in investing activities ............        (118)         129

Financing activities
Payments made on capital lease obligations .......         (22)         (15)
                                                     ---------    ---------
Net cash used in financing activities ............         (22)         (15)
                                                     ---------    ---------

Net decrease in cash and cash equivalents ........        (482)        (523)
Cash and cash equivalents at beginning
  of period ......................................       3,870        4,804
                                                     ---------    ---------
Cash and cash equivalents at end of period .......   $   3,388    $   4,281
                                                     =========    =========

Supplemental Disclosure of Cash Flow Information:

Cash paid for Interest ...........................   $       6    $      --

   The accompanying notes are an integral part of these financial statements.



                                      -4-
<PAGE>

                                 GOAMERICA, INC.

              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                   (Unaudited)
                 (In thousands, except share and per share data)

Note 1 - Basis of Presentation:

      The accompanying  unaudited condensed  consolidated  financial  statements
have been prepared in accordance with accounting  principles  generally accepted
in the United States for interim financial information and with the instructions
to Form  10-Q and Rule  10-01 of  Regulation  S-X and  include  the  results  of
GoAmerica, Inc. and its wholly-owned subsidiaries (collectively, the "Company").
Accordingly,  certain information and footnote disclosures required in financial
statements prepared in accordance with accounting  principles generally accepted
in the United  States  have been  condensed  or  omitted.  In the opinion of the
Company's  management,  the accompanying  unaudited financial statements contain
all  adjustments  (consisting  only of normal  recurring  adjustments  except as
otherwise  disclosed herein) which the Company considers  necessary for the fair
presentation  of its financial  position as of March 31, 2007 and the results of
its  operations  and its cash flows for the three month  periods ended March 31,
2007 and 2006. These financial statements should be read in conjunction with the
Company's  audited  financial  statements  and  notes  thereto  included  in the
Company's  Annual  Report on Form 10-K (as amended) for the year ended  December
31, 2006.

      On  September  1, 2006,  the Company  entered  into an  agreement  to sell
GoAmerica  Marketing,  Inc. dba GA Prepaid ("GA  Prepaid"),  its prepaid calling
card  division,  effective  August 31,  2006,  at which time the Company  ceased
offering prepaid calling cards. The sale closed on October 2, 2006 (see note 8).

      The Company operates in a highly competitive  environment subject to rapid
technological  change  and  emergence  of new  technology.  Although  management
believes its services are transferable to emerging  technologies,  rapid changes
in  technology  could  have an  adverse  financial  impact  on the  Company.  In
addition,  as of March 31, 2007, the Company had 70% of its accounts  receivable
with the National Exchange Carriers Association  ("NECA").  For the three months
ended March 31, 2007, the Company generated 85% of its total revenue with NECA.

      The Company has incurred significant  operating losses since its inception
and, as of March 31, 2007,  has an accumulated  deficit of $275,972.  During the
three months ended March 31, 2007,  the Company  incurred a net loss of $765 and
used  $342 of cash to fund  operating  activities.  As of March  31,  2007,  the
Company had $3,388 in cash and cash equivalents.

      Results for the interim period are not  necessarily  indicative of results
that may be  expected  for the  entire  year or for any  other  interim  period.
Certain  reclassifications have been made to the previously filed March 31, 2006
financial statements in order to conform them to the current presentation.  Such
reclassifications had no effect on the Company's reported net loss.

Note 2 - Significant Accounting Policies:

Revenue Recognition-Relay Services

      The Company  derives  revenue from relay  services  which is recognized as
revenue when services are provided or earned.

      In June 2006, the Federal Communications  Commission certified the Company
as an Internet Protocol Relay and Video Relay Service Provider. As a result, the
Company  became  eligible  to  be  compensated   directly  from  the  Interstate
Telecommunications  Relay Services Fund for  reimbursement  of its  i711.com(TM)
minutes and began  recognizing  the full revenue from these minutes along with a
related cost of revenue for the costs  associated  with these minutes,  which is
provided by Nordia, Inc. Previously,  the Company relied on Nordia to obtain the
reimbursement  amounts on the Company's behalf.  This previous practice resulted
in the Company  recording  only a portion of the total  revenue from the service
provided as the Company was not the primary obligor.

      The Company  derives  subscriber  revenue  from the  provision of wireless
communication  services.  Subscriber  revenue  consists  of monthly  charges for
access and usage and is recognized as the service is provided. Equipment revenue
is recognized upon shipment and transfer of title to the end user.  Revenue from
commissions  is recognized  upon  activation of  subscribers  on behalf of third
party wireless network providers.


                                      -5-
<PAGE>

Recent Accounting Pronouncements

      In September 2006, the FASB issued SFAS No. 157, "Fair Value Measurements"
("SFAS 157"). SFAS 157 defines fair value, establishes a framework for measuring
fair value in accordance with accounting  principles  generally  accepted in the
United States, and expands disclosures about fair value  measurements.  SFAS No.
157 is effective  for  financial  statements  issued for fiscal years  beginning
after  November  15,  2007,  with earlier  application  encouraged.  Any amounts
recognized upon adoption as a cumulative  effect  adjustment will be recorded to
the opening  balance of retained  earnings in the year of adoption.  The Company
has not yet determined the impact of this statement on its results of operations
or financial condition.

      In February  2007,  the FASB issued SFAS No. 159,  "Establishing  the Fair
Value Option for  Financial  Assets and  Liabilities"  to permit all entities to
choose to elect to measure  eligible  financial  instruments  and certain  other
items at fair value.  The  decision  whether to elect the fair value  option may
occur for each eligible item either on a specified election date or according to
a  preexisting  policy for  specified  types of eligible  items.  However,  that
decision must also take place on a date on which criteria under SFAS 159 occurs.
Finally,  the  decision  to elect  the  fair  value  option  shall be made on an
instrument-by-instrument basis, except in certain circumstances. An entity shall
report  unrealized gains and losses on items for which the fair value option has
been elected in earnings at each subsequent reporting date. SFAS No. 159 applies
to fiscal years beginning after November 15, 2007, with early adoption permitted
for an entity  that has also  elected to apply the  provisions  of SFAS No. 157,
Fair Value  Measurements.  The Company has not yet determined the impact of this
statement on its results of operations or financial condition.

Note 3 - Earnings (Loss) Per Share:

      The Company  computes net loss per share under the  provisions of SFAS No.
128, "Earnings per Share" ("SFAS 128"), and SEC Staff Accounting Bulletin No. 98
("SAB 98").

      Under  the  provisions  of SFAS 128 and SAB 98,  basic  loss per  share is
computed  by   dividing   the   Company's   net  loss  for  the  period  by  the
weighted-average number of shares of common stock outstanding during the period.
Diluted net loss per share  excludes  potential  common  shares if the effect is
anti-dilutive.  Diluted loss per share is determined in the same manner as basic
loss per share except that the number of shares is increased  assuming  exercise
of dilutive stock options and warrants  using the treasury stock method.  As the
Company had a net loss, the impact of the assumed  exercise of the stock options
and warrants is anti-dilutive and as such, these amounts have been excluded from
the calculation of diluted loss per share.  For the three months ended March 31,
2007  and  2006,   425,844  and  426,428  of  common  stock  equivalent  shares,
respectively,  were excluded from the computation of diluted net loss per share,
respectively.

                                                    Three Months Ended March 31,
                                                         2007          2006
--------------------------------------------------------------------------------
Options ...........................................     83,191        97,108
Warrants ..........................................     84,320        84,320
Non-vested restricted stock .......................    258,333       245,000
                                                       ----------------------
  Total ...........................................    425,844       426,428
                                                       =====================

Note 4 - Goodwill:

      The Company follows SFAS No. 142, "Goodwill and Other Intangible  Assets".
Under SFAS No. 142,  goodwill and other intangible  assets with indefinite lives
are no  longer  amortized  but are  reviewed  for  impairment  annually  or more
frequently if impairment  indicators arise. The Company's  goodwill is contained
in its Wynd reporting  unit. The Company  believes there are no such  impairment
indicators relative to this reporting unit at March 31, 2007.


                                      -6-
<PAGE>

Note 5 - Stock-based Compensation:

      The Company has a stock-based compensation program that provides our Board
of Directors  broad  discretion in creating  employee  equity  incentives.  This
program includes incentive and non-statutory  stock options and non-vested stock
awards  (also known as  restricted  stock)  granted  under  various  plans,  the
majority of which are  stockholder  approved.  As of March 31, 2007, the Company
had 248,345 shares of common stock reserved for future issuance under our equity
compensation plan and stock purchase plan.

      Effective  January 1, 2006,  the Company  adopted the  provisions  of SFAS
123R,  requiring  us to  recognize  expense  related  to the  fair  value of our
stock-based  compensation  awards.  The  Company  elected  to use  the  modified
prospective transition method as permitted by SFAS 123R and, therefore,  we have
not restated our  financial  results for prior  periods.  Under this  transition
method,  stock-based  compensation  expense for the three months ended March 31,
2007  includes  compensation  expense for all  stock-based  compensation  awards
granted prior to, but not yet vested as of December 31, 2005, based on the grant
date fair value  estimated in  accordance  with the original  provisions of SFAS
123.  The  Company  did not issue any new stock  options  during the three month
period ended March 31, 2007.  The Company  recognizes  compensation  expense for
stock option awards on a straight-line  basis over the requisite  service period
of the award.

      The following table sets forth the total stock-based  compensation expense
resulting from stock options and non-vested  restricted stock awards included in
the Company's condensed consolidated statements of operations:

                                                 Three Months      Three Months
                                                    Ended              Ended
                                                March 31, 2007    March 31, 2006
Selling, general and administrative ..........      $   228           $   107
                                                    -------           -------
Stock-based compensation expense before
  income taxes ...............................          228               107
Income tax benefit ...........................           --                --
                                                    -------           -------
Total stock-based compensation expense
  after income taxes .........................      $   228           $   107
                                                    =======           =======

      Prior to the  adoption  of SFAS 123R,  the  Company's  Board of  Directors
approved the acceleration of vesting of certain unvested and  "out-of-the-money"
stock  options  with  exercise  prices  equal to or greater than $4.19 per share
previously  awarded to our  employees,  including  our  executive  officers  and
directors,  under our equity compensation plans. The acceleration of vesting was
effective  for stock  options  outstanding  as of December 29, 2005.  Options to
purchase  approximately  31,518 shares of common stock or 86% of our outstanding
unvested options were subject to the acceleration. The weighted average exercise
price of the options that were accelerated was $19.93. The Company believes that
because the options that were  accelerated  had exercise prices in excess of the
current market value of our common stock, the options had limited economic value
and were not fully achieving their original objective of incentive  compensation
and employee retention.


                                      -7-
<PAGE>

      Stock option  activity  for the three  months ended March 31, 2007,  is as
follows:

<TABLE>
<CAPTION>
                                                                                                         Weighted-
                                                                                                          Average        Aggregate
                                                                 Number of         Weighted-Average      Remaining       Intrinsic
                                                                  Options           Exercise Price   Contractual Life      Value
                                                                 ---------         ----------------  ----------------    ---------
<S>                                                                <C>                   <C>               <C>                <C>
Outstanding at January 1, 2007 ............................        83,191                $75.90
Granted ...................................................            --                                                      --
Exercised .................................................            --                                                      --
Cancelled .................................................            --                                                      --
                                                                   ------
Outstanding at March 31, 2007 .............................        83,191                $75.90            4.7               $108
                                                                   ======
Exercisable at March 31, 2007 .............................        79,858                $78.97            4.6                $88
                                                                   ======
</TABLE>

      The  aggregate  intrinsic  value in the table above  represents  the total
pretax intrinsic value (i.e., the difference between the Company's closing stock
price on the last  trading  day of our first  quarter  of 2007 and the  exercise
price,  times the number of shares) that would have been  received by the option
holders had all option holders exercised their in the money options on March 31,
2007. This amount changes based on the fair market value of the Company's stock.

      As of March 31, 2007, approximately $4 of total unrecognized  compensation
cost   related  to  stock   options  is  expected  to  be   recognized   over  a
weighted-average period of 2 years.

      The following table  summarizes the Company's  nonvested  restricted stock
activity for the three months ended March 31, 2007:

                                                   Number of        Weighted
                                                     Shares          Average
                                                                   Grant Date
                                                                   Fair Value
                                                   -----------     ----------

Non vested stock at December 31, 2006 ......        285,833          $ 4.72
Granted ....................................             --              --

Vested .....................................         27,500            4.02
Forfeited ..................................             --              --
                                                    -------          ------
Non vested stock at March 31, 2007 .........        258,333          $ 4.79
                                                    =======          ======


      As part of the  adoption  of SFAS 123R,  effective  January  1, 2006,  the
Company  eliminated  $1,230 of deferred  employee  compensation  against paid in
capital. As of March 31, 2007, $975 of total unrecognized  compensation costs is
expected to be recognized  over the  remaining  service  period of 2 years.  The
Company recognized $228 and $107 of expense related to the amortization of these
restricted  stock awards  during the three months ended March 31, 2007 and 2006,
respectively.

Note 6 - Contingencies:

      On September 22, 2004,  Boundless Depot, LLC ("Boundless Depot") and Scott
Johnson,  one of two  Boundless  Depot  shareholders,  sued  GoAmerica  and Wynd
Communications  in the Superior  Court of the State of California for the County
of Los Angeles,  claiming damages of one million dollars for GoAmerica's refusal
to pay Boundless Depot unattained  contingent  consideration,  comprised of cash
and/or  GoAmerica  Common Stock,  with respect to the Asset  Purchase  Agreement
dated as of February 8, 2003 (the "Deafwireless  Agreement"),  pursuant to which
GoAmerica and Wynd  Communications  acquired certain  Deafwireless  assets.  The
total value of such  contingent  consideration,  if all  contingencies  had been
fully met and amounts paid immediately thereupon,  would not have exceeded $211;
however,  the Company does not believe any of the  contingent  consideration  is
owed to Boundless Depot or either of its  shareholders  since  conditions of the
Deafwireless  Agreement  were not met and we  incurred  costs  for  which we are
entitled to receive  reimbursement  from  Boundless  Depot or offset against any
amounts that may become payable to Boundless  Depot.  Upon petition by GoAmerica
and Wynd  Communications,  the Court has ordered  this matter into  arbitration,
which  process  is now  pending.  The  Company  intends  to defend  this  action
vigorously and may elect to pursue counterclaims.


                                      -8-
<PAGE>

Note 7 - Hands On Litigation:

      On May 2, 2005,  the Company  entered into a loan  agreement with Hands On
Video Relay Services,  Inc., a Delaware corporation,  and Hands On Sign Language
Services,   Inc.,  a  California  corporation   (collectively,   the  "Hands  On
Entities"). Pursuant to that agreement, all amounts that the Company advanced to
Hands On were secured,  initially,  by the assets  acquired with such funds with
interest at a defined  prime rate. On July 6, 2005,  the Company  entered into a
merger  agreement  with the Hands On Entities and their  principal  shareholders
(collectively, "Hands On").

      On March 1, 2006, the Company announced its receipt of a letter from Hands
On in which  Hands On  purportedly  terminated  the merger  agreement  among the
parties.  Subsequent  discussions between the parties did not provide a basis to
pursue the merger.  Hands On stockholders  had approved the proposed merger with
GoAmerica at special Hands On stockholder  meetings held on February 22, 2006. A
Special  Meeting of GoAmerica  Stockholders  relating to the Company's  proposed
merger with Hands On was scheduled for March 13, 2006,  adjourned  from February
27, 2006 in order to allow  GoAmerica  to achieve a quorum  with  respect to the
Special  Meeting.  As of March 6, 2006,  the Company  had  achieved a quorum and
received votes overwhelmingly in favor of the Hands On merger. On March 7, 2006,
the Company  announced its  cancellation  of its Special Meeting of Stockholders
and its  determination  not to pursue its  proposed  merger  with Hands On. As a
result of the merger  agreement  termination,  Hands On's repayment  obligations
under the loan agreement began July 1, 2006. After the Company received all such
payments due through September 30, 2006, Hands On ceased making payments due.

      Hands On had indicated that it did not intend to make any more payments to
the Company under the existing terms of the loan agreement and that Hands On was
attempting to restructure its debts and raise new capital. In December 2006, the
Company  commenced  litigation  against Hands On,  seeking  recovery of its loan
receivable.  The parties  settled the  litigation in April 2007 and as a result,
the Company recorded a settlement loss as of March 31, 2007 (see Note 9).

      The details of this loan  receivable as of March 31, 2007 and December 31,
2006 are as follows:

                                                        March 31,   December 31,
                                                           2007        2006
                                                        ------------------------
                                                       (Unaudited)
Total loan receivable ................................   $  562       $  562

Settlement loss ......................................     (162)          --
                                                         ------       ------

Net loan receivable ..................................   $  400       $  562
                                                         ======       ======

Current portion, included in prepaid
  expenses and other current assets ..................   $  400       $   --
                                                         ======       ======

Long term portion, included in other assets ..........   $   --       $  562
                                                         ======       ======

      As a result of the  terminated  merger,  the Company  wrote off a total of
$419 of merger related expenses during the three months ended March 31, 2006 and
such write off is included in other income (expense), net.

Note 8 - Discontinued Operations:

      On  September  1, 2006,  the Company  entered  into an  agreement  to sell
GoAmerica  Marketing,  Inc., dba GA Prepaid ("GA Prepaid"),  its prepaid calling
card division, effective August 31, 2006. The sale closed on October 2, 2006 and
the  Company  recognized  a gain on  sale  of $6.  The  Company  received  total
consideration  of $131 which  consisted of the purchase price of $75 and working
capital  reimbursements  totaling  $56.  The Company was paid $20 at closing and
$111  is  payable  under a  guaranteed  promissory  note  payable  in 5  monthly
installments beginning on October 31, 2006.

      Total revenues related to the discontinued  operations were $1,105 for the
three months ended March 31, 2006.


                                      -9-
<PAGE>

Note 9 - Subsequent Event:

      In April 2007,  the Company  executed a  settlement  agreement  and mutual
release  related to its  litigation  with Hands On in  exchange  for a $400 cash
payment,   termination   of   litigation,   mutual  release  of  all  loan-  and
merger-related  claims (asserted and otherwise),  and other  consideration.  The
Company received payment of the agreed upon settlement amount in April 2007.

Note 10 - Income Taxes:

      The  Company  adopted  the  provisions  of  FASB  Interpretation  No.  48,
"Accounting for Uncertainty in Income Taxes-an  interpretation of FASB Statement
No. 109" ("FIN 48"),  on January 1, 2007.  FIN 48 clarifies the  accounting  for
uncertainty in income taxes recognized in an enterprise's  financial  statements
in accordance  with FASB  Statement  109,  "Accounting  for Income  Taxes",  and
prescribes  a  recognition  threshold  and  measurement  process  for  financial
statement  recognition and measurement of a tax position taken or expected to be
taken  in a tax  return.  FIN  48  also  provides  guidance  on  de-recognition,
classification,   interest  and  penalties,   accounting  in  interim   periods,
disclosure and transition.

      Based on the Company's  evaluation,  we have  concluded  that there are no
significant  uncertain  tax  positions  requiring  recognition  in our financial
statements  or  adjustments  to our  deferred  tax assets and related  valuation
allowance.  The  evaluation  was performed for the tax years ended  December 31,
2003,  2004, 2005 and 2006, the tax years which remain subject to examination by
major tax jurisdictions as of March 31, 2007.

      The  Company may from time to time be assessed  interest or  penalties  by
major tax  jurisdictions,  although any such assessments  historically have been
minimal and  immaterial to our financial  results.  In the event the Company may
have  received  an  assessment  for  interest  and/or  penalties,  it  has  been
classified in the financial  statements as selling,  general and  administrative
expense.


                                      -10-
<PAGE>

      Item 2.  Management's  Discussion and Analysis of Financial  Condition and
Results of Operations.

      General

      GoAmerica(R) is a  communications  service  provider,  offering  solutions
primarily for consumers who are deaf,  hard of hearing  and/or speech  impaired,
including  wireless  subscription  and  value  added  services,  Internet  relay
services   and   wireless    devices   and    accessories.    Our   i711.com(TM)
telecommunications  relay service was launched in March 2005 and enables  people
who are deaf or hard of hearing to call and "converse"  with hearing  parties by
using a computer,  wireless handheld device or similar unit, through an operator
that interprets text to voice and vice versa. In addition, during December 2006,
we began offering our i711 Video Relay Service  (VRS),  the newest member of the
i711.com(TM)  family of relay services.  i711 VRS enables people who are deaf to
use sign language to communicate with hearing people using a Windows computer, a
web  camera,  and  a  broadband   Internet   connection.   Wynd   Communications
Corporation,   a  wholly  owned   subsidiary  of  GoAmerica,   offers   wireless
subscription  services that operate over the T-Mobile  wireless data network and
consist primarily of two offerings: 1) the resale of recurring monthly data-only
services for deaf or hard of hearing customers;  and 2) our value added services
called  Wireless  Toolkit(TM),  which  consists  of a  collection  of  services,
including  AAA Roadside  Assistance,  TTY/TDD  messaging,  and access to Insight
Cinema's  captioned  movie  information.  We sell wireless  devices  directly to
customers and indirectly  through  sub-dealers.  We have a dealer agreement with
T-Mobile  whereby we sell devices and earn a  commission,  also called a bounty,
upon  activation of the device with an associated  service rate plan.  GoAmerica
continues  to support  customers  who use our  proprietary  software  technology
called Go.Web(TM).  GoWeb is designed for use mainly by enterprise  customers to
enable  secure  wireless  access to corporate  data and the Internet on numerous
wireless  computing  devices.  We continue to engineer our technology to operate
with new versions of wireless devices as they emerge.

      Critical Accounting Policies and Estimates

      Management's Discussion and Analysis of Financial Condition and Results of
Operations  discusses our  consolidated  financial  statements,  which have been
prepared in accordance  with  accounting  principles  generally  accepted in the
United States of America. The preparation of these financial statements requires
management to make estimates and judgments  that affect the reported  amounts of
assets,  liabilities,  revenues  and  expenses,  and the related  disclosure  of
contingent assets and liabilities.  On an on-going basis,  management  evaluates
its estimates and  judgments,  including  those related to revenue  recognition,
allowance for doubtful  accounts and note receivable and  recoverability  of our
goodwill  and  other  intangible  assets.  Management  bases its  estimates  and
judgments  on  historical  experience  and on  various  other  factors  that are
believed to be reasonable under the circumstances, the results of which form the
basis for making  judgments  about the carrying values of assets and liabilities
that are not readily apparent from other sources. Actual results may differ from
these estimates under different assumptions or conditions.

      Management  believes the following  critical  accounting  policies,  among
others,  affect  its  more  significant  judgments  and  estimates  used  in the
preparation of its  consolidated  financial  statements.  Historically,  we have
derived our revenue  primarily from the sale of basic and  value-added  wireless
data  services  and the  sale of  related  mobile  devices.  Subscriber  revenue
consists  primarily of monthly charges for access and usage and is recognized as
the services are provided.  Equipment revenue is recognized upon shipment to the
end user. Revenue from relay services is recognized as revenue when services are
provided or earned.  Revenue from  commissions is recognized  upon activation of
subscribers on behalf of third party wireless network providers. We estimate the
collectibility  of our  trade and note  receivables.  A  considerable  amount of
judgment is required in assessing the ultimate realization of these receivables,
including   analysis   of   historical   collection   rates   and  the   current
credit-worthiness  of  significant  customers.  Significant  changes in required
reserves have been recorded in recent periods and may occur in the future due to
current  market  conditions.  In assessing the  recoverability  of our goodwill,
other  intangibles  and  other  long-lived  assets,  we  must  make  assumptions
regarding estimated future cash flows. If such assumptions change in the future,
we may be required to record impairment  charges for these assets not previously
recorded.


                                      -11-
<PAGE>

Results of Operations

      The following table sets forth,  for the three months ended March 31, 2007
and 2006, the percentage  relationship to net revenues of certain items included
in the Company's unaudited consolidated statements of operations.

<TABLE>
<CAPTION>
                                                                                       Three Months Ended March 31,
                                                                       ------------------------------------------------------------
                         (In thousands)                                            2007                             2006
                                                                       ------------------------------------------------------------
                                                                           $                  %              $               %
<S>                                                                     <C>                  <C>       <C>                  <C>
Revenues:
  Relay services ..........................................             $3,660               85.0      $    467             28.5
  Subscriber ..............................................                316                7.3           290             17.7
  Commissions .............................................                187                4.3           827             50.6
  Equipment ...............................................                106                2.5            50              3.1
  Other ...................................................                 38                0.9             2              0.1
                                                                        ------              -----       -------            -----
                                                                         4,307              100.0         1,636            100.0
Costs and expenses:
  Cost of relay services ..................................              2,405               55.8            45              2.8
  Cost of subscriber airtime ..............................                310                7.2           139              8.5
  Cost of equipment revenue ...............................                134                3.1            80              4.9
  Cost of network operations ..............................                 29                0.7            27              1.7
  Sales and marketing, net ................................                524               12.2           542             33.1
  General and administrative ..............................              1,356               31.5         1,111             67.9
  Research and development ................................                114                2.6           133              8.1
  Depreciation and amortization ...........................                 73                1.7           144              8.8
                                                                        ------              -----       -------            -----
                                                                         4,945              114.8         2,221            135.8
                                                                        ------              -----       -------            -----
Loss from operations ......................................               (638)             (14.8)         (585)           (35.8)

Other income (expense):
Settlement loss ...........................................               (162)              (3.8)           --               --
Terminated merger costs ...................................                 --               --            (419)           (25.6)
Interest income (expense), net ............................                 35                0.8            45              2.8
                                                                        ------              -----       -------            -----
Total other income (expense), net .........................               (127)              (3.0)         (374)           (22.8)
                                                                        ------              -----       -------            -----
Loss from continuing operations ...........................               (765)             (17.8)         (959)           (58.6)

Loss from discontinued operations .........................                 --               --            (119)            (7.3)
                                                                        ------              -----       -------            -----

Net loss ..................................................             $ (765)             (17.8)      $(1,078)           (65.9)
                                                                        ======              =====       =======            =====
</TABLE>


                                      -12-
<PAGE>

      The following table sets forth the period over period percentage increases
or decreases of certain items included in the Company's  unaudited  consolidated
statements of operations.

<TABLE>
<CAPTION>
                                                                                        Three Months Ended March 31,
                                                                        -----------------------------------------------------------
                        (In thousands)                                                                              Change
                                                                         2007               2006             $                 %
                                                                        -----------------------------------------------------------
<S>                                                                     <C>               <C>             <C>                <C>
Revenues:
     Relay services .......................................             $3,660            $  467          $3,193             683.7
     Subscriber ...........................................                316               290              26               9.0
     Commissions ..........................................                187               827            (640)            (77.4)
     Equipment ............................................                106                50              56             112.0
     Other ................................................                 38                 2              36            1800.0
                                                                        ------           -------          ------
                                                                         4,307             1,636           2,671             163.3
Costs and expenses:
     Cost of relay services ...............................              2,405                45           2,360            5244.4
     Cost of subscriber airtime ...........................                310               139             171             123.0
     Cost of equipment revenue ............................                134                80              54              67.5
     Cost of network operations ...........................                 29                27               2               7.4
     Sales and marketing, net .............................                524               542             (18)             (3.3)
     General and administrative ...........................              1,356             1,111             245              22.1
     Research and development .............................                114               133             (19)            (14.3)
     Depreciation and amortization ........................                 73               144             (71)            (49.3)
                                                                        ------           -------          ------
                                                                         4,945             2,221          (2,724)            122.6
Loss from operations ......................................               (638)             (585)            (53)              6.1

Other income (expense):
Settlement loss............................................               (162)               --            (162)               --
Terminated merger costs....................................                 --              (419)            419                --
Interest income (expense), net ............................                 35                45             (10)            (22.2)
                                                                        ------           -------          ------
Total other income (expense), net .........................               (127)             (374)            247             (66.0)
                                                                        ------           -------          ------
Loss from continuing operations............................               (765)             (959)            194             (20.2)

Loss from discontinued operations..........................                 --              (119)            119                --
                                                                        ------           -------          ------
Net loss ..................................................             $ (765)          $(1,078)         $  313             (29.0)
                                                                        ======           =======          ======
</TABLE>

Three months ended March 31, 2007 Compared to Three months ended March 31, 2006

      Relay services  revenue.  Relay services  revenue  increased 684%, to $3.7
million for the three  months  ended March 31, 2007 from  $467,000 for the three
months ended March 31, 2006.  This  increase was  primarily due to our obtaining
FCC  certification in June 2006,  allowing us to bill directly for service usage
as opposed to submitting through a third party provider as in prior periods,  as
well as increased  usage of our  i711.com(TM)  telecommunications  relay service
which was launched in March 2005. In addition,  during  December  2006, we began
offering our i711(R) Video Relay Service (VRS). We expect relay services revenue
to increase as we expand our user base for both our video and  telecommunication
relay services.

      Subscriber  revenue.  Subscriber revenue increased 9%, to $316,000 for the
three months ended March 31, 2007 from $290,000 for the three months ended March
31,  2006.  This  increase  was  primarily  due to increases in our full service
offering  subscriber  base.  We expect  subscriber  revenue  to  increase  as we
continue to increase our full service offering subscriber base.

      Commission revenue. Commission revenue decreased to $187,000 for the three
months  ended March 31, 2007 from  $827,000 for the three months ended March 31,
2006. This decrease primarily was due to decreased acquisition of subscribers on
behalf of wireless network providers through our indirect  distribution channel.
We expect commission revenue to increase as we expand our indirect  distribution
channel and , accordingly,  increase our acquisition of subscribers on behalf of
various wireless network providers.

      Equipment  revenue.  Equipment revenue increased to $106,000 for the three
months  ended March 31, 2007 from  $50,000 for the three  months ended March 31,
2006.  This  increase was primarily  due to higher sales of mobile  devices.  We
expect  equipment  revenue to increase as we continue to provide  devices to new
subscribers  of our Wynd services and from our sales of equipment to subscribers
on behalf of various wireless network providers.


                                      -13-
<PAGE>

      Other  revenue.  Other  revenue  increased to $38,000 for the three months
ended March 31, 2007 from $2,000 for the three months  ended March 31, 2006.  We
expect  other  revenue  to  decline  as we do not  intend to  pursue  consulting
projects and consulting services to third parties in the near future.

      Cost of relay services  revenue.  Cost of relay services  revenue was $2.4
million for the three months ended March 31, 2007. This consisted of third party
service fees related to our  i711.com(TM)  telecommunications  relay service and
our i711(R)  Video Relay Service  (VRS).  This increase was primarily due to our
obtaining  FCC  certification  in June 2006,  allowing us to bill  directly  for
service usage as opposed to submitting through a third party provider,  on a net
basis, as in prior periods. We expect cost of relay services revenue to increase
as we  expand  our user  base for both our  video  and  telecommunication  relay
services.

      Cost of subscriber airtime.  Cost of subscriber airtime increased 123%, to
$310,000 for the three  months ended March 31, 2007 from  $139,000 for the three
months ended March 31, 2006.  This increase was primarily due to increased costs
in our text based  wireless  services.  We expect cost of subscriber  airtime to
continue to increase due to additional subscribers for our text based services.

      Cost of  network  operations.  Cost of  network  operations  increased  to
$29,000 for the three  months  ended  March 31, 2007 from  $27,000 for the three
months ended March 31, 2006 due to increased salaries and benefits for personnel
performing  network  operations  activities.  We  expect  our  cost  of  network
operations to decline as a percentage of revenue during 2007.

      Cost of equipment  revenue.  Cost of equipment  revenue  increased 68%, to
$134,000  for the three  months  ended March 31, 2007 from $80,000 for the three
months ended March 31, 2006.  This increase was primarily due to higher sales of
mobile devices.  We expect cost of equipment  revenue to increase as we continue
to provide  devices to new subscribers of our Wynd services and from the cost of
equipment  provided  to  subscribers  on  behalf  of  various  wireless  network
providers.

      Sales and marketing.  Sales and marketing  expenses  decreased to $524,000
for the three  months  ended March 31, 2007 from  $542,000  for the three months
ended March 31, 2006. This decrease  primarily was due to decreased  payments to
third parties as compensation for marketing these products.  We expect sales and
marketing  expenses  to  increase  as a  percentage  of sales  during 2007 as we
continue to introduce new products and services to the consumer marketplace.

      General and administrative.  General and administrative expenses increased
to $1,356,000 for the three months ended March 31, 2007 from  $1,111,000 for the
three months ended March 31, 2006.  This increase was primarily due to increased
salaries and benefits for personnel  performing  general  corporate  activities,
including   $228,000  in  stock-based   compensation.   We  expect  general  and
administrative expenses to decline as a percentage of revenue.

      Research and development.  Research and development  expense  decreased to
$114,000 for the three  months ended March 31, 2007 from  $133,000 for the three
months ended March 31, 2006.  We expect  research  and  development  expenses to
remain  constant as we utilize  internal  resources  to develop and maintain our
WyndTell and relay technologies rather than using outside consultants.

      Settlement  Loss,  net. The Company  recorded a settlement  loss  totaling
$162,000 for the three months ended March 31, 2007 as a result of its settlement
with Hands On.

      Interest income  (expense),  net. Interest income decreased to $35,000 for
the three  months  ended March 31, 2007 from  $45,000 for the three months ended
March 31, 2006.

      Discontinued  operations.  The Company  recorded a loss from  discontinued
operations  of $119,000 for the three months ended March 31, 2006.  This relates
to our prepaid calling card division which was sold.


                                      -14-
<PAGE>

Liquidity and Capital Resources

      We have incurred  significant  operating losses since our inception and as
of March 31,  2007 have an  accumulated  deficit of $276.0  million.  During the
three  months ended March 31,  2007,  we incurred a net loss of  $765,000,  used
$342,000 of cash to fund operating  activities and overall experienced a decline
of $482,000 in our cash and cash equivalents.  We currently  anticipate that our
available cash  resources will be sufficient to fund our operating  needs for at
least the next 12 months.  At this time, we do not have any bank credit facility
or other working capital credit line under which we may borrow funds for working
capital or other general corporate purposes.

      Net cash used in operating  activities  amounted to $342,000 for the three
months ended March 31, 2007,  principally  reflecting  our loss from  operations
offset by non-cash depreciation and stock based compensation.

      We used $118,000 in cash from investing activities during the three months
ended March 31, 2007,  which primarily  resulted from funds related to purchases
of equipment  and  capitalized  costs  associated  with the  development  of our
i711.com(TM) branded Internet service.

      Net cash used in  financing  activities  was $22,000 for the three  months
ended  March 31,  2007,  which  resulted  from  payments  made on capital  lease
obligations.

      As of March 31, 2007, our principal  commitments  consisted of obligations
outstanding  under  operating  leases.  As of March  31,  2007,  future  minimum
payments for non-cancelable  operating leases having terms in excess of one year
amounted to  $467,000,  of which  approximately  $216,000 is payable in the next
twelve months.

      The following  table  summarizes  GoAmerica's  contractual  obligations at
March 31,  2007,  and the effect such  obligations  are  expected to have on its
liquidity and cash flow in future periods.

<TABLE>
<CAPTION>
                                                                         Less than 1
March 31, 2007 (In thousands)                               Total            Year        1-3 Years        4-5 Years    After 5 Years
<S>                                                          <C>             <C>             <C>             <C>            <C>
Contractual Obligations:
    Capital Lease Obligations ......................         $198            $ 86            $112            $ --           $ --
                                                             ----            ----            ----            ----           ----
    Operating Lease Obligations ....................          269             130              76              63             --
                                                             ----            ----            ----            ----           ----
    Total ..........................................         $467            $216            $188            $ 63           $ --
                                                             ====            ====            ====            ====           ====
</TABLE>

Forward Looking Statements

      The statements  contained in this  Quarterly  Report on Form 10-Q that are
not  historical  facts are  forward-looking  statements  (within  the meaning of
Section  21E  of  the  Securities  Exchange  Act  of  1934,  as  amended).  Such
forward-looking  statements  may be  identified  by the  use of  forward-looking
terminology  such  as  "may",  "will",   "expect",   "estimate",   "anticipate",
"continue",  or similar terms, variations of such terms or the negative of those
terms.  Such   forward-looking   statements  involve  risks  and  uncertainties,
including,  but not  limited  to: (i) our limited  operating  history;  (ii) our
ability  to  respond  to the rapid  technological  change of the  wireless  data
industry  and offer new  services;  (iii) our  dependence  on  wireless  carrier
networks;  (iv) our ability to respond to increased  competition in the wireless
data   industry;   (v)  our  ability  to  integrate   acquired   businesses  and
technologies;  (vi) our ability to generate revenue growth; (vii) our ability to
increase  or  maintain  gross  margins,  profitability,  liquidity  and  capital
resources;  and  (viii)  difficulties  inherent  in  predicting  the  outcome of
regulatory processes.  Many of such risks and others are more fully described in
our Annual Report on Form 10-K for the year ended  December 31, 2006. Our actual
results could differ  materially  from the results  expressed in, or implied by,
such forward-looking statements.


                                      -15-
<PAGE>

Recent Accounting Pronouncements

      In September  2006,  the FASB issued  Statement  of  Financial  Accounting
Standards  ("SFAS") No. 157, "Fair Value  Measurements"  ("SFAS 157").  SFAS 157
defines  fair  value,  establishes  a  framework  for  measuring  fair  value in
accordance with accounting  principles  generally accepted in the United States,
and expands disclosures about fair value measurements. SFAS No. 157 is effective
for financial  statements  issued for fiscal years  beginning after November 15,
2007, with earlier application encouraged.  Any amounts recognized upon adoption
as a cumulative  effect  adjustment  will be recorded to the opening  balance of
retained  earnings in the year of adoption.  The Company has not yet  determined
the  impact  of  this  statement  on its  results  of  operations  or  financial
condition.

      In February  2007,  the FASB issued SFAS No. 159,  "Establishing  the Fair
Value Option for  Financial  Assets and  Liabilities"  to permit all entities to
choose to elect to measure  eligible  financial  instruments  and certain  other
items at fair value.  The  decision  whether to elect the fair value  option may
occur for each eligible item either on a specified election date or according to
a  preexisting  policy for  specified  types of eligible  items.  However,  that
decision must also take place on a date on which criteria under SFAS 159 occurs.
Finally,  the  decision  to elect  the  fair  value  option  shall be made on an
instrument-by-instrument basis, except in certain circumstances. An entity shall
report  unrealized gains and losses on items for which the fair value option has
been elected in earnings at each subsequent reporting date. SFAS No. 159 applies
to fiscal years beginning after November 15, 2007, with early adoption permitted
for an entity  that has also  elected to apply the  provisions  of SFAS No. 157,
Fair Value Measurements. We have not yet determined the impact of this statement
on our results of operations or financial condition.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

      We believe  that we have  limited  exposure  to  financial  market  risks,
including  changes in interest  rates.  At March 31, 2007,  all of our available
excess  funds  are  cash or cash  equivalents.  The  value  of our cash and cash
equivalents  is  not  materially  affected  by  changes  in  interest  rates.  A
hypothetical  change in interest  rates of 1.0% would result in an annual change
in our net loss of  approximately  $33,000  based  on cash  and cash  equivalent
balances at March 31, 2007. We currently hold no derivative  instruments  and do
not earn foreign-source income.

Item 4. Controls and Procedures

Evaluation of disclosure controls and procedures.

      As of the end of the Company's most recently completed fiscal quarter (the
registrant's  fourth fiscal quarter in the case of an annual report)  covered by
this report,  the Company carried out an evaluation,  with the  participation of
the Company's  management,  including the Company's Chief Executive  Officer and
Chief  Financial  Officer,  of the  effectiveness  of the  Company's  disclosure
controls and procedures pursuant to Securities  Exchange Act Rule 13a-15.  Based
upon that evaluation,  the Company's Chief Executive Officer and Chief Financial
Officer  concluded  that the Company's  disclosure  controls and  procedures are
effective in ensuring that  information  required to be disclosed by the Company
in the reports  that it files or submits  under the  Securities  Exchange Act is
recorded, processed,  summarized and reported, within the time periods specified
in the SEC's rules and forms.

Changes in internal controls.

      There  have  been no  changes  in the  Company's  internal  controls  over
financial  reporting  that occurred  during the Company's last fiscal quarter to
which this report  relates  that have  materially  affected,  or are  reasonably
likely to materially  affect,  the  Company's  internal  control over  financial
reporting.


                                      -16-
<PAGE>

                           PART II. OTHER INFORMATION

Item 1. Legal Proceedings.

      On September 22, 2004,  Boundless Depot, LLC ("Boundless Depot") and Scott
Johnson,  one of two  Boundless  Depot  shareholders,  sued  GoAmerica  and Wynd
Communications  in the Superior  Court of the State of California for the County
of Los Angeles,  claiming damages of one million dollars for GoAmerica's refusal
to pay Boundless Depot unattained contingent  consideration,  consisting of cash
and/or  GoAmerica  Common Stock,  with respect to the Asset  Purchase  Agreement
dated as of February 8, 2003 (the "Deafwireless  Agreement"),  pursuant to which
GoAmerica and Wynd  Communications  acquired certain  Deafwireless  assets.  The
total value of such  contingent  consideration,  if all  contingencies  had been
fully met and  amounts  paid  immediately  thereupon,  would  not have  exceeded
$211,000; however, we do not believe any of the contingent consideration is owed
to  Boundless  Depot or  either  of its  shareholders  since  conditions  of the
Deafwireless  Agreement  were not met and we  incurred  costs  for  which we are
entitled to receive  reimbursement  from  Boundless  Depot or offset against any
amounts that may become payable to Boundless  Depot.  Upon petition by GoAmerica
and Wynd  Communications,  the Court has ordered  this matter into  arbitration,
which process is now pending. We intend to defend this action vigorously and may
elect to pursue counterclaims.

      On May 2, 2005,  the Company  entered into a loan  agreement with Hands On
Video Relay Services,  Inc., a Delaware corporation,  and Hands On Sign Language
Services,   Inc.,  a  California  corporation   (collectively,   the  "Hands  On
Entities"). Pursuant to that agreement, all amounts that the Company advanced to
Hands On were secured,  initially,  by the assets  acquired with such funds with
interest at a defined  prime rate. On July 6, 2005,  the Company  entered into a
merger  agreement  with the Hands On Entities and their  principal  shareholders
(collectively,  "Hands  On").  On March  7,  2006,  the  Company  announced  its
determination  not to pursue its  proposed  merger with Hands On. As a result of
the merger agreement  termination,  Hands On's repayment  obligations  under the
loan agreement began July 1, 2006.  After the Company received all such payments
due through September 30, 2006, Hands On ceased making payments due. In December
2006, the Company  commenced  litigation  against Hands On, seeking  recovery of
approximately  $562,000.  In April  2007,  the  Company  executed  a  settlement
agreement and mutual release related to its litigation with Hands On in exchange
for an immediate $400 cash payment, termination of litigation, mutual release of
all  loan-  and  merger-related  claims  (asserted  and  otherwise),  and  other
consideration.

Item 6. Exhibits.

   31.1 Certification of the Chief Executive Officer Pursuant to Section 302 of
          the Sarbanes-Oxley Act of 2002.

   31.2 Certification of the Chief Financial Officer Pursuant to Section 302 of
          the Sarbanes-Oxley Act of 2002.

   32.1 Certification of the Chief Executive Officer Pursuant to 18 U.S.C.
          Section 1350, adopted pursuant to Section 906 of the Sarbanes-Oxley
          Act of 2002.

   32.2 Certification of the Chief Financial Officer Pursuant to 18 U.S.C.
          Section 1350, adopted Pursuant to Section 906 of the Sarbanes-Oxley
          Act of 2002.


                                      -17-
<PAGE>

                                   SIGNATURES

      Pursuant to the  requirements of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                        GOAMERICA, INC.

DATE: May 15, 2007                      By:  /s/ Daniel R. Luis
                                             -----------------------------------
                                             Daniel R. Luis
                                             Chief Executive Officer
                                             (Principal Executive Officer)

DATE: May 15, 2007                      By:  /s/ Donald G. Barnhart
                                             -----------------------------------
                                             Donald G. Barnhart
                                             Chief Financial Officer
                                             (Principal Financial and Accounting
                                             Officer)


                                      -18-