UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   Form 10-QSB


(Mark one)

[X]  Quarterly  Report Under Section 13 or 15(d) of The Securities  Exchange Act
     of 1934

For the quarterly period ended September 30, 2005

[_]  Transition Report Under Section 13 or 15(d) of The Securities  Exchange Act
     of 1934

For the transition period from ______________ to _____________


Commission file no.: 29201

                            ELVA INTERNATIONAL, INC.
                 -----------------------------------------------
                 (Name of Small Business Issuer in its Charter)


Florida                                                65-0790761
-------------------------------                 --------------------------------
(State of incorporation)                          (I.R.S. Employer ID Number)

222 Lakeview Avenue, PMB 160-415
West Palm Beach, FL                                          33401
------------------------------------------         -----------------------------
(Address of principal executive offices)                    (Zip Code)

Issuer's telephone number:  (925) 831-0504

Securities registered under Section 12(b) of the Act:

Title of each class                            Name of each exchange
                                               on which registered

None                                           None
-----------------------------------            ---------------------------------


Securities registered under Section 12(g) of the Act:

                    Common Stock, $0.0001 par value per share
                 -----------------------------------------------
                                (Title of class)


     Indicate by Check whether the issuer (1) filed all reports required to be
filed by Section 13 or 15(d) of the Exchange Act during the past 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 [_]


As of September 30, 2005, there were 29,342,520 shares of voting common stock of
the registrant issued and outstanding.



<PAGE>



                                     PART I


Item 1. Financial Statements

                          INDEX TO FINANCIAL STATEMENTS


Consolidated Balance Sheets..................................................F-2

Consolidated Statements of Operations and Comprehensive Income (Loss)........F-3

Consolidated Statements of Stockholders' Equity (Deficiency).................F-4

Consolidated Statements of Cash Flows........................................F-5

Notes to Consolidated Financial Statements...................................F-6
























<PAGE>

<TABLE>
<CAPTION>
                            Elva International, Inc.
                           Consolidated Balance Sheets

                                                                                  September 30, 2005   December 31, 2004
                                                                                -------------------- -------------------
                                                                                      (unaudited)
<S>                                                                             <C>                  <C>
                                                ASSETS
CURRENT ASSETS
  Cash and equivalents                                                          $             56,354 $            86,920
                                                                                -------------------- -------------------
  Accounts receivable, net of reserve of $0 and $0                                           111,526             152,729
  VAT tax receivable                                                                          27,742              16,365
   Inventory                                                                                  30,485              34,481
                                                                                -------------------- -------------------
          Total current assets                                                               226,107             290,495
                                                                                -------------------- -------------------
PROPERTY AND EQUIPMENT
  Computers and equipment                                                                    244,054             270,768
        Less accumulated depreciation                                                       (191,959)           (200,592)
                                                                                -------------------- -------------------
          Net property and equipment                                                          52,095              70,176
                                                                                -------------------- -------------------
OTHER ASSETS
  Deposits and other assets                                                                    9,866              10,763
  Income tax credit receivable                                                                     0             128,731
  Patent                                                                                     742,119             763,120
        Less accumulated amortization                                                       (222,653)           (222,007)
                                                                                -------------------- -------------------
          Net other assets                                                                   529,332             680,607
                                                                                -------------------- -------------------
Total Assets                                                                    $            807,534 $         1,041,278
                                                                                ==================== ===================
                     LIABILITIES AND STOCKHOLDERS' EQUITY ( DEFICIENCY)
CURRENT LIABILITIES
   Accounts payable                                                             $            278,184 $           332,707
   Accrued Expenses
       Trade                                                                                  44,130              43,145
       Payroll and taxes                                                                      40,285             128,863
   Deferred revenue - deposits on license agreements                                         110,000              50,000
   Provision for litigation and forex gain/(loss)                                             70,806              80,088
   Advances from shareholders                                                                 16,733             165,896
   Conditional government subsidy                                                             32,126              36,338
                                                                                -------------------- -------------------
          Total current liabilities                                                          592,264             837,037
                                                                                -------------------- -------------------
LONG-TERM DEBT
   Conditional government subsidy                                                                  0                   0
                                                                                -------------------- -------------------
          Total long-term debt                                                                     0                   0
                                                                                -------------------- -------------------
Total Liabilities                                                                            592,264             837,037
                                                                                -------------------- -------------------
Minority interest in consolidated subsidiary                                                       0                   0
                                                                                -------------------- -------------------
STOCKHOLDERS' EQUITY (DEFICIENCY)
   Preferred stock, $0.0001 par value, authorized 10,000,000 shares;
     none issued and outstanding                                                                   0                   0
   Common stock, $0.0001 par value, authorized 50,000,000 shares;
    29,342,520 and 25,385,998 issued and outstanding shares, respectively                      2,935               2,539
   Additional paid-in capital                                                              5,438,343           5,270,739
   Stock subscriptions receivable                                                           (168,000)                  0
   Accumulated comprehensive income (loss)                                                  (184,113)            (39,130)
   Deficit                                                                                (4,873,895)         (5,029,907)
                                                                                -------------------- -------------------
          Total stockholders' equity (deficiency)                                            215,270             204,241
                                                                                -------------------- -------------------
Total Liabilities and Stockholders' Equity (Deficiency)                         $            807,534 $         1,041,278
                                                                                ==================== ===================
</TABLE>

     The accompanying notes are an integral part of the financial statements

                                       F-2
<PAGE>



<TABLE>
<CAPTION>
                            Elva International, Inc.
      Consolidated Statements of Operations and Comprehensive Income (Loss)
                         Nine Months Ended September 30,
                                   (unaudited)

                                                                      Three Months Ended                 Nine Months Ended
                                                                        September 30,                      September 30,
                                                              ---------------------------------   --------------------------------
                                                                   2005              2004              2005            2004
                                                              ----------------  ---------------   ---------------  ---------------
<S>                                                           <C>               <C>               <C>              <C>

REVENUES                                                      $         48,071  $        16,592   $       549,056  $       184,509
                                                              ----------------  ---------------   ---------------  ---------------
OPERATING EXPENSES
   Salaries                                                             49,109           24,112           158,114          102,173
   Advertising                                                               0                0                 0                0
   Depreciation and amortization                                        14,547           13,927            42,963           44,314
   General and administrative                                           48,307           72,500           191,671          192,116
   Research and development                                                  0                0                 0                0
                                                              ----------------  ---------------   ---------------  ---------------

          Total operating expenses                                     111,963          110,539           392,748          338,603
                                                              ----------------  ---------------   ---------------  ---------------

Operating income (loss)                                                (63,892)         (93,947)          156,308         (154,094)
                                                              ----------------  ---------------   ---------------  ---------------
OTHER INCOME (EXPENSE)
   Gain on sale of patent                                                    0           91,890                 0           91,890
   Interest income                                                           0                0                 0                0
   Interest expense                                                       (258)          (1,264)             (297)          (3,701)
   Foreign currency transaction gain (loss)                                  0                0                 0                0
                                                              ----------------  ---------------   ---------------  ---------------

          Total other income (expense)                                    (258)          90,626              (297)          88,189

Net income (loss) before tax credit and minority interest              (64,150)          (3,321)          156,011          (65,905)

   Foreign income tax credit                                                 0                0                 0                0
   Minority interest in consolidated subsidiary income (loss)                0                0                 0                0
                                                              ----------------  ---------------   ---------------  ---------------

Net income (loss)                                                      (64,150)          (3,321)          156,011          (65,905)

Other comprehensive income (loss):

   Foreign currency translation gain (loss)                            (62,054)          15,583          (144,983)          25,893
                                                              ----------------  ---------------   ---------------  ---------------

Comprehensive income (loss)                                   $       (126,204) $        12,262   $        11,028  $       (40,012)
                                                              ================  ===============   ===============  ===============

Net income (loss) per common share, basic                     $          (0.01) $         (0.01)  $          0.01  $         (0.01)
                                                              ================  ===============   ===============  ===============

Weighted average number of shares outstanding                       28,697,435       22,683,089        26,501,940       25,385,998
                                                              ================  ===============   ===============  ===============
</TABLE>

     The accompanying notes are an integral part of the financial statements

                                       F-3
<PAGE>



<TABLE>
<CAPTION>
                            Elva International, Inc.
          Consolidated Statements of Stockholders' Equity (Deficiency)



                                                                                                 Add'l.
                                                             Number of          Common           Paid-in
                                                              Shares            Stock            Capital
                                                         -----------------   ------------    ---------------
<S>                                                      <C>                 <C>             <C>
BEGINNING BALANCE,
December 31, 1998                                               21,500,000   $      2,150    $       828,401
   Other comprehensive income (loss)                                     0              0                  0
   Net loss                                                              0              0                  0
                                                         -----------------   ------------    ---------------

BALANCE, December 31, 1999                                      21,500,000          2,150            828,401

   Conversion of debt of subsidiary for stock                    1,720,000            172            557,305
   Shares issued for cash                                        3,790,000            379          1,237,500
   Shares issued to effect 2 for 1 forward split                27,010,000          2,701             (2,701)
   Other comprehensive income (loss)                                     0              0                  0
   Net loss                                                              0              0                  0
                                                         -----------------   ------------    ---------------

BALANCE, December 31, 2000                                      54,020,000          5,402          2,620,505

   1 for 10 reverse split                                      (48,618,000)        (4,862)             4,862
   Shares issued for cash                                        3,293,640            329            586,354
   144 shares issued for services                                  646,500             65            103,375
   S-8 shares issued for services                                  135,000             14            269,986
   Conversion of debt of subsidiary for stock                      129,082             13             17,475
   Deferred compensation amortization                                    0              0                  0
   Other comprehensive income (loss)                                     0              0                  0
   Net loss                                                              0              0                  0
                                                         -----------------   ------------    ---------------

BALANCE, December 31, 2001                                       9,606,222            961          3,602,557

   144 shares issued for services                                  120,000             12             10,488
   144 shares issued for cash                                    6,031,537            603          1,069,331
   Deferred compensation amortization                                    0              0                  0
   Other comprehensive income (loss)                                     0              0                  0
   Net loss                                                              0              0                  0
                                                         -----------------   ------------    ---------------

BALANCE, December 31, 2002                                      15,757,759          1,576          4,682,376

   144 shares issued for cash                                    5,100,000            510            349,490
   Other comprehensive income (loss)                                     0              0                  0
   Net loss                                                              0              0                  0
                                                         -----------------   ------------    ---------------

BALANCE, December 31, 2003                                      20,857,759          2,086          5,031,866

   144 shares issued for cash                                    3,484,614            349            197,231
   144 shares issued to retire debt                              1,043,625            104             41,642
   Other comprehensive income (loss)                                     0              0                  0
   Net income                                                            0              0                  0
                                                         -----------------   ------------    ---------------

BALANCE, December 31, 2004                                      25,385,998          2,539          5,270,739

   144 shares issued for cash                                    3,956,522            396            167,604
   Other comprehensive income (loss)                                     0              0                  0
   Net income (loss)                                                     0              0                  0
                                                         -----------------   ------------    ---------------

ENDING BALANCE, September 30, 2005
(unaudited)                                                     29,342,520   $      2,935    $     5,438,343
                                                         =================   ============    ===============
</TABLE>

     The accompanying notes are an integral part of the financial statements

                                       F-4
<PAGE>



<TABLE>
<CAPTION>
                            Elva International, Inc.
          Consolidated Statements of Stockholders' Equity (Deficiency)


                                        Accum.                                   Total
                       Stock             Comp.                               Stockholders'
     Deferred          Subs.            Income                                   Equity
      Comp.             Rec.            (Loss)             Deficit            (Deficiency)
  --------------   --------------   ---------------    ----------------    ------------------
<S>                <C>              <C>                <C>                 <C>

  $            0   $            0   $       (52,349)   $       (432,606)   $          345,596
               0                0            (1,176)                  0                (1,176)
               0                0                 0            (723,712)             (723,712)
  --------------   --------------   ---------------    ----------------    ------------------

               0                0           (53,525)         (1,156,318)             (379,292)

               0                0                 0                   0               557,477
               0                0                 0                   0             1,237,879
               0                0                 0                   0                     0
               0                0            25,724                   0                25,724
               0                0                 0          (1,163,846)           (1,163,846)
  --------------   --------------   ---------------    ----------------    ------------------

               0                0           (27,801)         (2,320,164)              277,942

               0                0                 0                   0                     0
               0                0                 0                   0               586,683
        (103,440)               0                 0                   0                     0
               0                0                 0                   0               270,000
               0                0                 0                   0                17,488
          10,775                0                 0                   0                10,775
               0                0            40,426                   0                40,426
               0                0                 0          (1,378,332)           (1,378,332)
  --------------   --------------   ---------------    ----------------    ------------------

         (92,665)               0            12,625          (3,698,496)             (175,018)

               0                0                 0                   0                10,500
               0                0                 0                   0             1,069,934
          92,665                0                 0                   0                92,665
               0                0           (42,354)                  0               (42,354)
               0                0                 0            (897,895)             (897,895)
  --------------   --------------   ---------------    ----------------    ------------------

               0                0           (29,729)         (4,596,391)               57,832

               0                0                 0                   0               350,000
               0                0            16,642                   0                16,642
               0                0                 0            (578,427)             (578,427)
  --------------   --------------   ---------------    ----------------    ------------------

               0                0           (13,087)         (5,174,818)             (153,953)

               0                0                 0                   0               197,580
               0                0                 0                   0                41,746
               0                0           (26,043)                  0               (26,043)
               0                0                 0             144,911               144,911
  --------------   --------------   ---------------    ----------------    ------------------

               0                0           (39,130)         (5,029,907)              204,241

               0         (168,000)                0                   0                     0
               0                0          (144,983)                  0              (144,983)
               0                0                 0             156,012               156,012
  --------------   --------------   ---------------    ----------------    ------------------


  $            0   $     (168,000)  $      (184,113)   $     (4,873,895)   $          215,270
  ==============   ==============   ===============    ================    ==================
</TABLE>

     The accompanying notes are an integral part of the financial statements

                                       F-5
<PAGE>


<TABLE>
<CAPTION>
                            Elva International, Inc.
                      Consolidated Statements of Cash Flows
                         Nine Months Ended September 30,
                                   (unaudited)

                                                                                       2005                   2004
                                                                                -------------------     ------------------
<S>                                                                             <C>                     <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)                                                               $           156,012     $          (65,905)
Adjustments to reconcile net loss to net cash used by operating activities:
     Minority interest in consolidated subsidiary income                                          0                      0
     Depreciation and amortization                                                           42,963                 44,314
     Common stock issued for services                                                             0                      0
     Amortization of deferred compensation                                                        0                      0
     Foreign exchange transaction gain (loss)                                                     0                      0
     Amortization of government subsidy                                                           0                      0
     Reserve for impairment of assets                                                             0                      0
Changes in operating assets and liabilities:
     (Increase) decrease in accounts receivable                                              24,634                 35,035
     (Increase) decrease in inventory                                                             0                      0
     (Increase) decrease in VAT receivable                                                  (13,912)                 8,339
     (Increase) decrease in deposits and other assets                                          (367)                 2,267
     (Increase) decrease in income tax credit receivable                                    119,291                 (1,462)
     Increase (decrease) in accounts payable                                                (19,475)                (1,819)
     Increase (decrease) accrued expense - trade                                              2,130               (136,760)
     Increase (decrease) salaries and payroll and taxes                                     (77,189)               (37,912)
     Increase (decrease) in deferred revenue                                                 60,000                      0
                                                                                -------------------     ------------------

Net cash  provided (used) by operating activities                                           294,087               (153,903)
                                                                                -------------------     ------------------
CASH FLOW FROM INVESTING ACTIVITIES:
     Purchase of property and equipment                                                      (4,891)                     0
     Sales of property and equipment                                                              0                  1,838
     Sale of patent                                                                               0                126,085
     Increase expenditure application patent                                                (70,688)               (17,600)
                                                                                -------------------     ------------------

Net cash provided (used) by investing activities                                            (75,579)               110,323
                                                                                -------------------     ------------------
CASH FLOW FROM FINANCING ACTIVITIES:
     Shareholder advances                                                                       947                  8,140
     Shareholder advance repayments                                                        (142,816)                     0
     Receipt of conditional government subsidy                                                    0                      0
     Proceeds of  long term debt - related party                                                  0                      0
     Debt payments                                                                                0                 (1,935)
     Issuance of common stock for cash                                                            0                      0
                                                                                -------------------     ------------------

Net cash provided by financing activities                                                  (141,869)                 6,205
                                                                                -------------------     ------------------

Effect of exchange rates on cash                                                           (107,205)                53,689
                                                                                -------------------     ------------------

Net increase (decrease) in cash and equivalents                                             (30,566)                16,314

CASH and equivalents, beginning of period                                                    86,920                 41,495
                                                                                -------------------     ------------------

CASH and equivalents, end of period                                             $            56,354     $           57,809
                                                                                ===================     ==================
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid in cash                                                           $               297     $            3,701
                                                                                ===================     ==================
Non-Cash Financing Activities:
     None                                                                       $                 0     $                0
                                                                                ===================     ==================
</TABLE>

     The accompanying notes are an integral part of the financial statements

                                       F-6
<PAGE>

                            Elva International, Inc.
                   Notes to Consolidated Financial Statements
                   (Information with regard to the nine months
                ended September 30, 2005 and 2004 is unaudited)

(1)  Summary of Significant Accounting Principles

     The  Company  Elva  International,  Inc.,  (the  "Company"),  is a  Florida
     chartered corporation which conducts business from its offices in West Palm
     Beach,  Florida and Paris,  France.  The Company was incorporated on August
     15, 1997 as Computer Research  Technologies,  Inc., and changed its name to
     Elva, Inc. on January 25, 1999 and to Elva International,  Inc. on February
     23, 2001. The Company is principally  involved in the smart card technology
     industry  through its French  subsidiary,  ELVA,  SA. In November 2000, the
     Company formed a wholly owned  subsidiary,  Elva Asia,  PTE, Ltd. under the
     laws of Singapore,  and closed this entity in 2002. The following summarize
     the more significant accounting and reporting policies and practices of the
     Company:

     a) Use of estimates In preparing  the  consolidated  financial  statements,
     management is required to make  estimates and  assumptions  that affect the
     reported amounts of assets and liabilities as of the date of the statements
     of financial condition,  and revenues and expenses for the year then ended.
     Actual results may differ significantly from those estimates.

     b)  Significant  acquisition  In December 1998,  Elva  International,  Inc.
     issued  14,160,000  shares of common stock to acquire  substantially al the
     issued and  outstanding  shares of the common  stock of ELVA,  SA, a French
     corporation,   in  a  reverse   merger,   which  was  accounted  for  as  a
     reorganization  of ELVA,  SA. There  remains a  four-tenths  of one percent
     minority  interest  in  ELVA,  SA,  which  is  owned  by two  of the  major
     stockholders of Elva  International,  Inc. as a result of this acquisition.
     This minority  interest is required under French corporate law. As a result
     of this reverse  merger,  the former  stockholders  of ELVA, SA now control
     Elva International,  Inc. Prior to this reverse merger, Elva International,
     Inc. had nominal  assets and  liabilities.  Elva,  Inc.  accounted  for the
     reverse merger as an issuance of stock for the net monetary  assets of Elva
     International,   Inc.  or,  in  this  case,  as  a  capitalization  of  the
     accumulated deficit of Elva International, Inc. to the date of the merger.

     c)  Principles  of  consolidation  The  consolidated  financial  statements
     include  the  accounts of Elva  International,  Inc.  and its wholly  owned
     subsidiaries. Inter-company balances and transactions have been eliminated.

     d) Net loss per common  share Basic net loss per  weighted  average  common
     share is computed by dividing the net loss by the weighted  average  number
     of common shares outstanding during the period.

     e) Property and  equipment  All property and equipment are recorded at cost
     and depreciated over their estimated useful lives,  using the straight-line
     method.  Upon  sale  or  retirement,  the  costs  and  related  accumulated
     depreciation  are  eliminated  from  their  respective  accounts,  and  the
     resulting  gain or loss is included in the results of  operations.  Repairs
     and  maintenance  charges  which do not  increase  the useful  lives of the
     assets are charged to  operations  as  incurred.  Depreciation  expense was
     $15,317 and $15,389 for the nine months ended  September 30, 2005 and 2004,
     respectively.

     f) Cash and equivalents The company  considers  investments with an initial
     maturity of three months or less as cash equivalents.


                                       F-7
<PAGE>

                            Elva International, Inc.
                   Notes to Consolidated Financial Statements

(1) Summary of Significant Accounting Principles (Continued)
     g) Patents The Company  acquired  two French  patents,  Nos.  95-15735  and
     96-01872, from the founders of ELVA, SA. The Company is amortizing the cost
     of these patents over the remaining life of the patents.  Patents in France
     have a 20 year life.  Amortization  expense was $27,646 and $28,925 for the
     nine months ended September 30, 2005 and 2004, respectively.

     h) Revenue  recognition  The Company's sole source of revenue has been from
     licensing its patented technology.  The Company records revenue when earned
     under  its  licensing  agreement.   The  Company  intends  to  license  its
     technology to others as well,  rather than to manufacture the VOCALID cards
     for sale. The Company believes that it would be prohibitively expensive for
     it to  establish  its  own  manufacturing  facilities  and  to do so  would
     distract  it from its  efforts at getting  its  technology  accepted as the
     world standard.  The Company is negotiating with an independent third party
     to manufacture  the cards and the Company will either sell them directly or
     through a distributor network.

     i)  Foreign  currency   transaction  and  translation  gains  (losses)  The
     principal operating entity of the Company is its subsidiary, ELVA,SA, which
     is located in France.  The  functional  currency of ELVA,  SA, is the Euro.
     ELVA,  SA has only one customer  which is located in the US. ELVA, SA bills
     this  customer in Euros and is paid US Dollars,  (USD).  ELVA, SA records a
     transaction  gain or loss at the time of receipt of payment  consisting  of
     the  difference  between the amount of Euros billed and the amount of Euros
     the USD payment is converted into. On a consolidated  basis,  the Company's
     reporting  currency  is the US Dollar.  The Company  translated  the income
     statement items using the average  exchange rate for the period and balance
     sheet items using the end of period exchange rate, except for equity items,
     which are translated at historical rates, in accordance with SFAS 52.

     j) Research & development Research and development expenses are expensed in
     the period incurred.

     k) Software development costs The software developed by the Company is used
     exclusively by licensors of the Company's technology.  As such, the Company
     is not selling the software. Costs incurred in developing the software have
     been expensed in the period in which incurred.

     l) VAT tax receivable In France the  government  charges a Value Added Tax,
     (VAT),  that is  similar  to sales tax in the US.  There  are  three  major
     differences.  First is that VAT is charged at each point of sale. Second is
     that there are no  exemptions  from the  collection of VAT.  Finally,  each
     company files a VAT return with the government monthly reflecting the gross
     VAT  collected  and VAT paid.  If the VAT paid is  greater  than the amount
     collected,  the Company receives a refund from the government approximately
     five months later.

     m) Interim  financial  information  The financial  statements  for the nine
     months  ended  September  30, 2005 and 2004 are  unaudited  and include all
     adjustments  which in the  opinion of  management  are  necessary  for fair
     presentation,  and such  adjustments are of a normal and recurring  nature.
     The results for the nine months are not indicative of a full year results.

(2)  Stockholders'  Equity.  The Company  has  authorized  50,000,000  shares of
     $0.0001 par value common stock and  10,000,000  shares of $0.0001 par value
     preferred  stock.  Rights and  privileges of the preferred  stock are to be
     determined  by the Board of Directors  prior to  issuance.  The Company had
     21,500,000  shares of common stock issued and  outstanding  at December 31,
     1998 and  September  30,  1999.  In  September  1997,  the  Company  issued
     9,000,000 shares to its founder for services rendered to the Company valued
     at $9,000.  In April 1998,  the Company  completed a  Regulation D Rule 504
     Placement for 1,757,376 shares in exchange for $17,574 cash. In April 1998,
     a majority shareholder donated 9,000,000 shares of common stock to the


                                       F-8
<PAGE>

                            Elva International, Inc.
                   Notes to Consolidated Financial Statements

(2)  Stockholders'  Equity.  (Continued) Company. In June 1998, 9,000,000 shares
     were  issued for  $32,500 in cash.  During the third  quarter of 1998,  the
     Company  issued  2,700,000  shares of common stock for $54,000 in cash.  In
     December 1998,  9,557,376  shares were donated to the Company.  In December
     1998, the Company issued  14,160,000 shares for 26,326 of the 26,336 shares
     issued and outstanding of ELVA, SA, a French corporation.  Additionally, in
     conjunction with this acquisition, the Company issued 3,440,000 shares to a
     third party in  settlement  of a $204,550  loan the third party had made to
     ELVA,  SA. As the common stock of the Company was not listed at the date of
     acquisition, the fair value of the stock issued to settle this debt was not
     determinable and the Company elected to use the loan amount  outstanding to
     value this transaction.

     In July  2000,  the  Company  sold  3,490,000  shares of common  stock to a
     British  Virgin  Islands  investment  company in exchange for $1,139,893 in
     cash. In July 2000,  the Company sold 300,000  shares of common stock to an
     individual  in  exchange  for  $97,985 in cash.  In July 2000,  the Company
     agreed  to  exchange  1,720,000  shares of common  stock  for  $557,477  of
     existing  long-term debt. All three of these transactions were concluded at
     $0.3266  per share.  On October 5, 2000,  the  stockholders  of the Company
     voted to  increase  the number of  authorized  shares of common  stock from
     50,000,000 to 100,000,000  with no change in par value. In conjunction with
     the increase in the authorized shares, the Company issued 27,010,000 shares
     of common  stock to effect a two for one  forward  split of the then issued
     and outstanding shares.

     In June 2001, the Company  completed a 1 for 10 reverse split of its shares
     of common stock.  5,402,000  shares were issued and  outstanding  following
     this action.  In May 2001, the Company sold 1,250,000  shares of restricted
     common stock to a company  controlled  by the new  President of the Company
     for $200,000 in cash, or $0.16 per share.  In June 2001,  the new President
     of the  Company  was  issued  646,500  restricted  common  shares  as  sole
     compensation  for the four-year  term of his  employment  agreement.  These
     shares were valued at $0.16 per share, at the same price per share as those
     he purchased for cash, or a total of $103,440.  In August 2001, the Company
     issued 135,000 shares for services valued at $270,000,  or $2.00 per share.
     In November 2001,  the Company  issued 129,082 shares of restricted  common
     stock to convert $17,488 of debt of ELVA, SA. In November and December, the
     Company issued 3,168,640 shares of restricted  common stock in exchange for
     $386,683 in cash.

     In March 2002, the Company issued 20,000 shares of restricted  common stock
     to a former  employee for services.  These shares were valued at 50% of the
     then market value, or $0.175 per share, for a total value of $3,500. In May
     2002,  the Company sold  1,831,538  shares of  restricted  common stock for
     $270,000  in cash,  or $0.147 per share.  In July 2002,  the  Company  sold
     3,333,333 shares of restricted  common stock for $500,000 in cash, or $0.15
     per  share.  In  September  2002,  the  Company  issued  100,000  shares of
     restricted  common  stock  for  services,  valued at $0.15  per  share.  In
     November 2002,  the Company sold 666,666 shares of restricted  common stock
     in exchange for $200,000 in cash, or $0.30 per share. In December 2002, the
     Company  sold  200,000  shares of  restricted  common stock in exchange for
     $100,000 in cash,  or $0.50 per share.  The cash  purchaser in November and
     December was the same entity.

     In  January  and  February  2003,  the  Company  sold  1,000,000  shares of
     restricted  common  stock  in  exchange  for  $200,000  in cash and a stock
     subscription  of $100,000,  or $0.30 per share,  to the same investor as in
     the fourth quarter.  In April 2003, the Company received the $100,000 stock
     subscription receivable in cash.


                                       F-9
<PAGE>

                            Elva International, Inc.
                   Notes to Consolidated Financial Statements


(2)  Stockholders'  Equity.  (Continued) In the second quarter 2004, the Company
     issued 3,484,614 shares of restricted common stock in exchange for $197,580
     in cash , or $0.06 per  share.  In the second  quarter  2004,  the  Company
     issued 1,043,625 shares of restricted  common stock in exchange for $41,745
     of existing related party debt, or $0.04 per share.

     In  July  2005,  the  Company  issued  3,956,522  shares  of  common  stock
     restricted under Rule 144, in exchange for a stock subscription of $168,000
     in cash, or $0.0425 per share.

(3)  Income Taxes.  Deferred  income taxes  (benefits)  are provided for certain
     income and expenses which are  recognized in different  periods for tax and
     financial   reporting   purposes.   The  Company  had  net  operating  loss
     carry-forwards for income tax purposes of approximately  $4,873,900,  which
     expire  $68,000 on  December  31,  2011,  $132,000 on  December  31,  2117,
     $232,000 on December 31, 2118, $724,000 on December 31, 2119, $1,164,000 on
     December 31, 2020,  $1,378,300  on December 31, 2021,  $897,900 on December
     31, 2022 and $578,400 on December 31, 2023. The Company  utilized  $144,900
     with its net  income  in  2004,  and has  recorded  net  income  in 2005 of
     $156,000.

     The amount  recorded as deferred tax asset  cumulative  as of September 30,
     2005  is  approximately  $2,000,000  which  represents  the  amount  of tax
     benefits of the loss  carry-forwards.  The Company has  established  a 100%
     valuation  allowance  for this deferred tax asset of, as the Company has no
     history of profitable  operations.  The significant components net deferred
     tax asset as of June 30, 2004 are:


Net operating losses            $              2,000,000
Valuation allowance                           (2,000,000)
                                ------------------------
Net deferred tax asset          $                      0
                                ========================

     The Company's  subsidiary,  ELVA, SA, applied for research and  development
     income tax credits with the French  government for the years ended December
     31, 2001, 2000, 1999 and 1998. The credits are applied for on the Company's
     annual income tax return in mid-1999,  2000 and 2001.  The amounts  applied
     for were approximately $88,600, $104,500,  $94,800, $15,300 and $94,400 for
     2001, 2000, 1999, 1998 and 1997, respectively.  In the 4th quarter of 1999,
     2000 and 2001,  ELVA,  SA was  notified  by the  French  government  of the
     approval of the application for 1997, 1998 and 1999, respectively, and that
     payment by the  government  would occur in late 2002 and 2003.  The Company
     sold the 1997  receivable to its bank on a  non-recourse  basis in exchange
     for cash in the amount of $94,400.  The Company received the 2000 credit in
     2003 in the amount of approximately $100,000. The Company received $119,000
     in  September  2005 for the 2001  credit.  In 1996,  ELVA,  SA entered  its
     technology  in  an  annual  technology  competition.  This  competition  is
     administered by ANVAR, a French  quasi-governmental  agency  established to
     reward technology advances by French commercial enterprises.  Elva received
     one of the awards  from ANVAR for its  technology.  The  Company  believes,
     based on the foregoing,  that is more likely than not that the Company will
     receive these ongoing tax credits from the French government. These credits
     reduce the income tax benefit of its net operating loss  carry-forwards for
     the French subsidiary on a one-for-one basis.


                                      F-10
<PAGE>

                            Elva International, Inc.
                   Notes to Consolidated Financial Statements

(4)  Going  Concern.  As  shown  in  the  accompanying   consolidated  financial
     statements,  the Company incurred net income totaling $156,000 for the nine
     months ended  September 30, 2005,  and reflects a  stockholders'  equity of
     approximately  $215,300 as of September 30, 2005.  These  conditions  raise
     substantial  doubt as to the  ability of the Company to continue as a going
     concern.  The  ability of the  Company to  continue  as a going  concern is
     dependent upon obtaining  additional  capital and financing.  The financial
     statements  do not include any  adjustments  that might be necessary if the
     Company is unable to continue as a going concern.

(5) Related Party Transactions
     (a) Patents The Company  acquired  two French  patents,  Nos.  95-15735 and
     96-01872,  from the founders of ELVA,  SA for 21,069 shares of common stock
     of ELVA,  SA  valued  at  $320,700,  based on their  historical  cost,  and
     approximately  $3,333  per month  for the life of the  patents  as  royalty
     payments,  beginning in March 1997.  These ELVA, SA shares were part of the
     original  issue  shares of ELVA,  SA and,  accordingly,  had no fair market
     value at that time. After  approximately 8 months, the principals  realized
     that  the  Company  did not  have the  cash  flow to  continue  to make the
     payments  to them  and  continue  to  develop  the  marketing  efforts  and
     suspended  the  payments.  In February  1999,  the Company and the founders
     entered into a new agreement which called for total  additional  payment of
     approximately  $116,700,  with an initial payment of approximately $25,000,
     and quarterly payments of approximately  $11,500,  beginning on February 1,
     2000.  This  new  agreement  also  encompassed  the  international   patent
     application  filed with the World  Organization of  Intellectual  Property,
     principally for the US, Canada,  Europe and Japan. It also  encompasses the
     trademark "VOCALID", No. 96-605347, registered at INPI January 11, 1996.

     (b) Long-term debt In 1998, ELVA, SA received approximately $204,500 from a
     third party as a loan.  In December  1998,  as part of the reverse  merger,
     Elva,  Inc. issued  3,440,000  shares of common stock in settlement of this
     debt.  In March,  May and  September  1999 and March  and July  2000,  ELVA
     received  additional  traunches of this loan from the now related  party in
     the total  amount of  approximately  $650,000.  In July 2000,  the  Company
     entered into an agreement  with the holder of its related  party  long-term
     debt to  exchange  1,720,000  shares of common  stock for  $557,477  of the
     existing   long-term   debt,   and  paid  off  the  remaining   balance  of
     approximately  $90,000  in  cash.  The  Company  also  received  a  $16,000
     conditional  loan from an unrelated  company  under which the Company would
     not be liable  for  repayment  if the  Company  hired at least  one  former
     technical  employee of the other  company.  The Company has not done so and
     has repaid this loan.

(6)  Commitments.  The Company is  committed  under an  operating  lease for its
     office  space.  The  Company is  obligated  under this lease for its office
     space for  payments  of $33,000 in 2005.  The  Company  can, at its option,
     elect to extend this lease for up to one additional three-year period.

(7)  Concentration  of Customers.  The Company's  sole source of revenue to date
     has been one customer,  a US based  company.  Accordingly,  its revenue and
     related  accounts  receivable  at all periods  presented are all related to
     this single source. The Company is endeavoring to expand its customer base.

(8)  Patent License.  In 1997, the Company entered into a non-exclusive  license
     with a US company,  Atmel  Corp.,  to license  the  Company's  patent.  The
     Company  received an initial  license fee of $100,000,  and will receive an
     additional $50,000 fee once the 10 millionth unit is delivered by Atmel

     In 2005, Atmel negotiated to end the licensing arrangement.  Atmel paid the
     Company a termination fee of $150,000 in the second quarter of 2005.



                                      F-11
<PAGE>



                            Elva International, Inc.
                   Notes to Consolidated Financial Statements

(9)  Conditional   Government  Subsidies.   The  Company  has  received  several
     government grants which are conditional as to repayment.  The grants are to
     be applied as  reductions  of  salaries  and  employment  taxes paid to new
     employees.  They are  intended by the  government  to induce  increases  in
     employment,  as France has experienced high  unemployment over the last few
     years. The Company had been increasing  employment and applying accumulated
     grants as offsets to salary  expense and, at present,  is not yet obligated
     to repay any of these  grants.  Even though the Company  decreased  overall
     employment  in 2003,  the  employee  category  for which  these  grants are
     intended  has not been  decreased.  The  Company  does not expect to have a
     repay any of the grant amounts.  These grants, if required to be repaid, do
     not  require  the  payment of  interest.  The term for adding the  required
     employees  under  these  grants is three  years.  In 2004,  the  government
     forgave repayment of $207,621 of these grants.











                [Balance of this page intentionally left blank.]












                                      F-12
<PAGE>



Item 2. Management's Plan of Operation

General

12 Month Plan of Operation

     The  Company's  plan of  operations  for the next  twelve (12) months is to
continually  refine its strategy for  capitalizing  on recent  trends within the
Smart Card industry and to exploit such trends to its advantage.  The Company is
currently developing new and varied VocaliD(R) Smart Card systems,  concepts and
ventures.  Thanks to the I-Proved web site, VocaliD(R) Smart Card related to web
communication  is  enhanced.  This new web site  offers a  different  and a more
complete one stop  information  source to the industry and future  clients.  The
Company  believes it can capitalize on the general  Internet trend of increasing
consumer  usage  and  increasing  levels  of  e-commerce   transactions  through
providing  the market the  Company's  VocaliD(R)  Smart Card,  which the Company
believes will increase  e-transaction related to security and trust. The Company
believes that it is well positioned to profit from such opportunities.

     The Company's  business  strategy is to develop its  VocaliD(R)  Smart Card
system to provide  consumers with versatile high quality,  easy to use, personal
and secure communications and transactions. The Company believes the ease of use
and versatility of its online Smart Card system will differentiate  itself among
the array of "off line only" smart card  options  and that this  differentiation
strategy will allow it to carve out a profitable market niche.

     The Company plans to seek out strategic alliances,  joint venture partners,
and business partners with other high-technology firms in which shared resources
could provide enhanced  shareholder value. The Company plans to continually scan
the environment for such partnering opportunities.  Particular attention will be
paid  to the  possibilities  of  developing  international  corporate  strategic
alliances,  partnering with successful  U.S.North American technology firms, and
finding  merger  and  acquisition   candidates  or  counter-parties  with  firms
operating in the U.S. and/or abroad.

Results of  Operations - For the Three Months Ended September 30, 2005 and 2004

Financial Condition, Capital Resources and Liquidity

     For the quarter  ended  September  30,  2005 and 2004 the Company  recorded
revenues of $48,100 and $24,100, respectively.

     For the quarter  ended  September  30, 2005 and 2004 the Company had salary
expenses of $49,000 and $24,000, respectively.

     For the quarter ended  September 30, 2005 and 2004, the Company had general
and administrative expenses of $48,300 and $72,500, respectively

     For the quarter ended  September  30, 2005 and 2004,  the Company had total
operating expenses of $112,000 and $110,500, respectively.

Net income (Loss)

     For the quarter ended September 30, 2005 and 2004, the Company reported net
income  (loss)  from  operations   excluding  foreign  currency  translation  of
($64,150) and ($3,300), respectively.

Results of  Operations - For the Nine Months Ended September 30, 2005 and 2004

Financial Condition, Capital Resources and Liquidity

     For the nine months ended September 30, 2005 and 2004 the Company  recorded
revenues of $549,100 and $184,500,  respectively. Part of the increase, $150,000
was due to Atmel negotiating and paying a one time license termination fee.


                                       14
<PAGE>



     For the nine  months  ended  September  30,  2005 and 2004 the  Company had
salary expenses of $158,100 and $102,200, respectively.

     For the nine months  ended  September  30,  2005 and 2004,  the Company had
general and administrative expenses of $191,700 and $192,100, respectively

     For the nine months  ended  September  30,  2005 and 2004,  the Company had
total operating expenses of $392,700 and $338,600, respectively.

Net income (Loss)

     For the nine months ended September 30, 2005 and 2004, the Company reported
net income (loss) from  operations  excluding  foreign  currency  translation of
$156,000 and ($65,900),  respectively.  . Part of the increase, $150,000 was due
to Atmel negotiating and paying a one time license termination fee.

     The ability of the Company to continue as a going concern is dependent upon
its ability to obtain clients who will utilize the Company's  VocaliD(R) product
and whether the Company can attract an adequate  number of clients.  The Company
believes  that in order to be able to expand its initial  operations in terms of
sales and marketing,  it must establish new offices in the USA and abroad,  hire
staff and acquire  through  purchase or lease  computer and office  equipment to
maintain accurate financial accounting and client data.

     To implement such plan, also during this initial phase, the Company intends
to initiate a self- directed private  placement under Rule 506 in order to raise
the funds required by its development among which the financial means related to
new staff,  equipment and offices.  No  underwriters  have been contacted and no
known  investors have been  contacted with respect to such fund raising.  In the
event such  placement  is  successful,  the Company  believes  that it will have
sufficient  operating  capital to meet the initial expansion goals and operating
costs for a period of one year.

Employees

     The  manpower  has  been  reduced  to 3  people:  3  managers.  Our  future
performance  depends in significant  part upon the continued  service of our key
technical and management  personnel,  and our continuing  ability to attract and
retain highly qualified and motivated  personnel in all areas of our operations.
Competition  for such personnel is intense.  We provide no assurance that we can
retain key managerial and technical employees or that we can attract, assimilate
or retain other highly qualified  personnel in the future. Our employees are not
represented  by a labor union.  We have not  experienced  any work stoppages and
consider our employee relations to be good.

     The Company  will  attempt to maintain  diversity  within its  customer and
advertising base in order to decrease its exposure to downturns or volatility in
any particular market segment. As part of this selection  strategy,  the Company
intends to offer its services to those  consumers and strategic  partners  which
have  a  reputation  for  reputable  dealings  and,  eliminating  customers  and
advertisers that it believes  present a higher credit risk. Where feasible,  the
Company will evaluate  beforehand each customer,  supplier,  partner,  strategic
partner, and advertiser for their creditworthiness.

Research and Development Plans

     A new R&D strategy is being currently studied and will be issued by the end
of  2005.  Our main  goal is to  enhance  the  technology  features  in terms of
personalization,  security, multi application, multi platform and product costs.
For that purpose, chip design-based positioning and software development related
to resources will be accurately refined.



                                       15
<PAGE>



     Investments  related to the  manufacturing  process have stopped as VocaliD
smart cards are currently manufactured by Sagem, the Company's subcontractor.

Forward-Looking Statements

     This Form 10-QSB includes  "forward-looking  statements" within the meaning
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the
Securities  Exchange  Act of  1934,  as  amended.  All  statements,  other  than
statements of historical  facts,  included or  incorporated by reference in this
Form 10-QSB which address  activities,  events or developments which the Company
expects or anticipates will or may occur in the future, including such things as
future capital expenditures  (including the amount and nature thereof),  finding
suitable merger or acquisition candidates, expansion and growth of the Company's
business and operations, and other such matters are forward-looking  statements.
These  statements  are based on certain  assumptions  and  analyses  made by the
Company in light of its  experience  and its  perception of  historical  trends,
current conditions and expected future  developments as well as other factors it
believes are appropriate in the circumstances.  However,  whether actual results
or developments will conform with the Company's  expectations and predictions is
subject  to a number of risks and  uncertainties,  general  economic  market and
business  conditions;  the business  opportunities (or lack thereof) that may be
presented  to and pursued by the  Company;  changes in laws or  regulation;  and
other   factors,   most  of  which  are  beyond  the  control  of  the  Company.
Consequently, all of the forward-looking statements made in this Form 10-QSB are
qualified by these cautionary  statements and there can be no assurance that the
actual results or  developments  anticipated by the Company will be realized or,
even if substantially  realized, that they will have the expected consequence to
or effects on the Company or its business or operations.  The Company assumes no
obligations to update any such forward-looking statements.


Item 3. Controls and Procedures

     The Company's  Chief  Executive  Officer and Chief  Financial  Officer have
concluded,  based on an evaluation  conducted within 90 days prior to the filing
date of this  Quarterly  Report on Form 10-QSB,  that the  Company's  disclosure
controls and  procedures  have  functioned  effectively  so as to provide  those
officers the information necessary whether:

     (i) this Quarterly Report on Form 10-QSB contains any untrue statement of a
     material  fact or omits  to state a  material  fact  necessary  to make the
     statements made, in light of the circumstances  under which such statements
     were made,  not  misleading  with  respect  to the  period  covered by this
     Quarterly Report on Form 10-QSB, and

     (ii) the financial statements,  and other financial information included in
     this  Quarterly  Report on Form 10- QSB,  fairly  present  in all  material
     respects the financial  condition,  results of operations and cash flows of
     the Company as of, and for, the periods  presented in this Quarterly Report
     on Form 10-QSB.

     There have been no significant  changes in the Company's  internal controls
or in other  factors since the date of the Chief  Executive  Officer's and Chief
Financial Officer's  evaluation that could  significantly  affect these internal
controls,   including  any  corrective   actions  with  regards  to  significant
deficiencies and material weaknesses.




                                       16
<PAGE>



                                     PART II

Item 1. Legal Proceedings.

     From time to time,  we may be  involved  in  litigation  relating to claims
arising out of our  operations in the normal course of business.  The Company is
not currently a party to any legal proceedings.

     The  French  court  has  decided  that  ELVA  S.A,  which is the  Company's
subsidiary, must refund Mr. Cedric Colnot's current account.


Item 2. Changes in Securities and Use of Proceeds

None


Item 3. Defaults in Senior Securities

None


Item 4. Submission of Matters to a Vote of Security Holders.

     No matter was  submitted,  during the quarter  ending  September  30, 2005,
covered by this report,  to a vote of the  Company's  shareholders,  through the
solicitation of proxies or otherwise.


Item 5. Other Information

None.


Item 6. Exhibits and Reports on Form 8-K

     (a) The exhibits  required to be filed  herewith by Item 601 of  Regulation
S-B, as described in the following index of exhibits, are incorporated herein by
reference, as follows:

Exhibit no.       Descriptions
---------         -----------------------

3(i).1   [1]   Articles of Incorporation effective August 15, 1997.

3(i).2   [1]   Amended Articles of Incorporation filed January 29, 1999.

3(i).3   [2]   Amended Articles of Incorporation filed November 2000.

3(i).4   [2]   Amended Articles of Incorporation filed March 2001.

3(i).5   [2]   Articles of  Association  of ELVA ASIA PTE LTD effective  October
               30, 2000.

3(ii).1  [1]   Bylaws.

5.1      [3]   Opinion of Mintmire &Associates.



                                       17
<PAGE>



10.1     [1]   Letter of Intent between the Company and ELVA, SA. Dated December
               19, 1998.

10.2     [2]   Lease Agreement for California.

10.3     [2]   Lease Agreement for Asian office for ELVA ASIA PTE LTD.

10.4     [3]   Elva  International,  Inc.  Year 2001  Employee/Consultant  Stock
               Compensation Plan (formerly Exhibit 10.1 and Exhibit 10.6).

10.5     [4]   Perrot, Ltd. Services Agreement dated May 1, 2001 (formerly filed
               as Exhibit 10.4).

10.6     [4]   Perrot, Ltd.  Supplemental  Agreement dated May 1, 2001 (formerly
               filed as Exhibit 10.5).

10.7     [5]   Non-Exclusive  Manufacturing Agreement dated December 6, 2001 (in
               French).

10.8     [6]   I-PROVED Agreement dated May 5, 2003.

10.9     [7]   Consulting  Agreement with Matthews Morris  &Company,  Inc. dated
               January 2, 2003.

23.1     [3]   Consent of Durland &Company, CPAs, P.A.

23.2     [3]   Consent of Mintmire  &Associates  (contained in the opinion filed
               as Exhibit 5.1).

31.1      *    Section 302 Certification.

32.1      *    Section 906 Certification pursuant to 18 U.S.C. 1350.
-------------------------------------------------
*    Filed herewith.

[1]  Previously filed as an exhibit to the Company's  Registration  Statement on
     Form 10-SB January 27, 2000.
[2]  Previously  filed as an  exhibit  to the  Company's  Annual  Report on Form
     10-KSB filed April 16, 2001.
[3]  Previously filed as an exhibit to the Company's  Registration  Statement on
     Form S-8 July 13, 2001.
[4]  Previously  filed as an exhibit to the Company's  Quarterly  Report on Form
     10-QSB filed August 14, 2001.
[5]  Previously  filed as an  exhibit  to the  Company's  Annual  Report on Form
     10-KSB filed April 15, 2002.
[6]  Previously  filed as an  exhibit  to the  Company's  Annual  Report on Form
     10-KSB filed April 15, 2003.
[7]  Previously  filed as an exhibit to the Company's  Quarterly  Report on Form
     10-QSB filed May 20, 2003.

     (b)  Reports on Form 8-K

     08/11/05 - Report change of President.




                                       18
<PAGE>



                                   SIGNATURES


     In accordance with Section 13 or 15(d) of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                            Elva International, Inc.
                               ------------------
                                  (Registrant)

Date:    November 29, 2005


                            /s/Zenyk Horbowy
                            ---------------------------------------------------
                            Zenyk Horbowi, President, CEO & Director

                            /s/ Serge Parienti
                            ---------------------------------------------------
                            Serge Parienti, VP and Director

                            /s/ Patrick Misko
                            ---------------------------------------------------
                            Patrick Misko, VP and Director








                                       19