UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   Form 10-KSB
                                   (Mark One)

     [X]  ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
          OF 1934 FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2005

     [_]  TRANSITION REPORT UNDER SECTION13 OR 15(d) OF THE SECURITIES  EXCHANGE
          ACT OF 1934 FOR THE TRANSITION PERIOD FROM __________ TO __________
                        COMMISSION FILE NUMBER: 001-31263

                            ENTERTAINMENT IS US, INC.
                 (Name of small business issuer in its charter)



    Delaware                                                    98-0349160
(State or other jurisdiction of                            (I.R.S. Employer
incorporation or organization)                             Identification No.)


                      11555 Heron Bay Boulevard, Suite 200
                             Coral Springs, FL 33076
               (Address of principal executive offices) (Zip Code)

                    Issuer's telephone number: (954) 603-0494

                                   Copies to:
                            Richard A. Friedman, Esq.
                       Sichenzia Ross Friedman Ference LLP
                           1065 Avenue of the Americas
                            New York, New York 10018
                              Phone: (212) 930-9700
                               Fax: (212) 930-9725

       Securities registered under Section 12(b) of the Exchange Act: None

       Securities registered under Section 12(g) of the Exchange Act: None

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 [ ]

Check if there is no disclosure of delinquent  filers in response to Item 405 of
Regulation S-B contained in this form, and no disclosure  will be contained,  to
the best of the  registrant's  knowledge,  in  definitive  proxy or  information
statements  incorporated  by  reference  in Part III of this Form  10-KSB or any
amendment to this Form 10-KSB. [X]

State issuer's revenues for its most recent fiscal year: $0

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act):
[ ] Yes [X] No

The  aggregate  market value of the voting and  non-voting  common stock held by
non-affiliates  of the  registrant  as of  January  9,  2006  was  approximately
$218,414,522.95.

As of January 9, 2006, the issuer had 106,311,719  outstanding  shares of Common
Stock.

                    DOCUMENTS INCORPORATED BY REFERENCE: NONE

Transitional Small Business Disclosure Format (check one): Yes [_] No [X]



<PAGE>
                                TABLE OF CONTENTS

                                                                           Page
                                     PART I

Item 1.   Description of Business........................................... 2
Item 2.   Description of Property........................................... 3
Item 3.   Legal Proceedings................................................. 3
Item 4.   Submission of Matters to a Vote of Security Holders............... 3

                                     PART II

Item 5.   Market for Common Equity and Related Stockholder Matters.......... 3
Item 6.   Management's Discussion and Analysis or Plan of Operation......... 4
Item 7.   Financial Statements.............................................. 5
Item 8.   Changes In and Disagreements with Accountants on Accounting and
               Financial Disclosure......................................... 6
Item 8A.  Controls and Procedures........................................... 6
Item 8B.  Other Information.................................................

                                    PART III

Item 9.   Directors, Executive Officers, Promoters and Control Persons;
               Compliance With Section 16(a) of the Exchange Act............ 7
Item 10.  Executive Compensation............................................ 8
Item 11.  Security Ownership of Certain Beneficial Owners and Management.... 8
Item 12.  Certain Relationship and Related Transactions..................... 9
Item 13.  Exhibits.......................................................... 9
Item 14.  Principal Accountant Fees and Services............................10

SIGNATURES..................................................................11


                                     PART I

ITEM 1. DESCRIPTION OF BUSINESS

Prior to July 30, 2004, Auto-Q  International,  Inc. ("Auto-Q" or "the Company")
developed,  supplied and installed  mobile data acquisition and vehicle tracking
systems using global positioning systems and telematics technology.

On  February  13,  2003,  auto-Q's  board of  directors  decided to  voluntarily
liquidate the assets of Auto-Q  International  Limited, a United Kingdom Company
("Auto-Q  UK").  The board  appointed  liquidators  on March  13,  2003 who were
ratified at a subsequent meeting of the creditors.  It was agreed that Auto-Q UK
would transfer its assets to a subsidiary  called Auto-Q  Solutions  Limited,  a
United  Kingdom  Company  ("Solutions")  and the creditors of Auto-Q UK who were
owed approximately $2,127,000 were paid approximately $333,000.

On July 30,  2004,  the Auto-Q's  Board of Directors  decided that it was in the
best  interest of the  shareholders  to liquidate  Solutions . As a result,  the
Auto-Q discontinued its only operating activities in August 2004.


On  December  1, 2004,  Auto-Q  entered  into a Share  Exchange  Agreement  (the
"Exchange  Agreement") with  Entertainment Is Us, Inc. ("EIU"), a privately-held
Nevada  corporation,  to issue,  after the Company has completed a 200-1 reverse
stock split,  100,000,000  shares of its common stock in exchange for all of the
issued  and  outstanding  shares of EIU.  As a result,  upon  completion  of the
proposed  exchange  transaction,  EIU would become a wholly owned  subsidiary of
Auto-Q.

On May 2, 2005,  Auto-Q  changed  its name to  Entertainment  Is Us,  Inc.,  its
trading  symbol to EIUS and  completed  the  aforementioned  reverse stock split
which has been  applied on a  retroactive  basis to the  accompanying  financial
statements.

As of September 30, 2005, the Company had no operations.

On October 12, 2005,  the Company  completed the  acquisition of EIU pursuant to
the Exchange Agreement  originally entered into on December 1, 2004. Pursuant to
the Exchange Agreement, the Company acquired all of the outstanding equity stock
of EIU from the EIU  Shareholders.  As consideration for the acquisition of EIU,
the Company issued an aggregate of 100,000,000  shares of its common stock.  The
acquisition was completed following the satisfaction of the conditions to

                                       2
<PAGE>

closing, including the completion of a 200-1 reverse stock split and delivery of
the  audited  and  unaudited  financial  statements  of EIU.  As a result of the
completion of the acquisition,  EIU has become a wholly-owned  subsidiary of the
Company.  The Company claims an exemption from the registration  requirements of
the Act for the private  placement of these securities  pursuant to Section 4(2)
of the Act and/or Regulation D promulgated thereunder since, among other things,
the transaction did not involve a public offering, the investors were accredited
investors and/or  qualified  institutional  buyers,  the investors had access to
information  about the  company and their  investment,  the  investors  took the
securities  for  investment  and not resale,  and the Company  took  appropriate
measures  to  restrict  the  transfer  of the  securities.  As a  result  of the
completion  of the  acquisition,  the  Company's  primary  business is operating
Pachinko parlors in Japan through its subsidiary, Sunkyo Corporation ("Sunkyo"),
which is the Company's sole asset.

ITEM 2. DESCRIPTION OF PROPERTY

As a result of the  completion  of the  acquisition  of  Entertainment  Is Us on
October 12, 2005, the Company, through its Sunkyo subsidiary,  owns the land and
buildings of five Pachinko parlors, two commercial buildings,  one building that
holds 30 one-room  condominiums  and 15 parking lots in Shizuoka city.  Sunkyo's
head  office is located in  downtown  Shizuoka  city,  Japan,  at the  following
address: 2-8 Konya-cho, Shizuoka-shi, Shizuoka-ken.

ITEM 3. LEGAL PROCEEDINGS

The  Company  is not a  party  to any  material  pending  legal  proceedings  or
government  actions,   including  any  bankruptcy,   receivership,   or  similar
proceedings.  Management  of the  Company  does not  believe  that there are any
proceedings  to which any director,  officer,  or affiliate of the Company,  any
owner of record of the  beneficially  or more than five  percent  of the  common
stock of the Company, or any associate of any such director,  officer, affiliate
of the Company,  or security  holder is a party  adverse to the Company or has a
material interest adverse to the Company.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

Not applicable.

                                     PART II

ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

(a) The  Company's  Common Stock is traded on the  OTC-Bulletin  Board under the
symbol EIUS.  The  following  sets forth the range of the closing bid prices for
the Company's Common Stock for the period  September 30, 2003 through  September
30, 2005. Such prices represent inter-dealer quotations, do not represent actual
transactions,  and do not include retail  mark-ups,  mark-downs or  commissions.
Such  prices  were  determined  from  information  provided by a majority of the
market makers for the Company's Common Stock.


                                         High Close         Low Close
                                         ----------         ---------
        2004 Fiscal Year

        First Quarter                       $66.00             $36.00
        Second Quarter                      $44.00              $26.0
        Third Quarter                       $30.00              $10.6
        Fourth Quarter                       $10.6              $  .8

        2005 Fiscal Year

        First Quarter                        $3.4                $1.2
        Second Quarter                        3.6                 1.3
        Third Quarter                         3.6                1.26
        Fourth Quarter                       3.55                3.25


(b) The approximate number of holders of the Common Stock of the Company as of
January 9, 2006 was 447.

(c) No cash  dividends were declared by the Company during the fiscal year ended
September 30, 2005.  While the payment of dividends  rests within the discretion
of the Board of Directors,  it is not  anticipated  that cash  dividends will be
paid in the foreseeable  future,  as the Company intends to retain earnings,  if
any, for use in the  development  of its  business.  The payment of dividends is
contingent upon the Company's future earnings,  if any, the Company's  financial
condition and its capital  requirements,  general business  conditions and other
factors.

(d) No shares were available for issuance under any equity  compensation plan at
September 30, 2005.


                                       3
<PAGE>

ITEM 6. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS

CAUTIONARY STATEMENT REGARDING FORWARD LOOKING STATEMENTS

It should be noted that this  Management's  Discussion and Analysis of Financial
Condition and Results of Operations  may contain  "forward-looking  statements."
The terms  "believe,"  "anticipate,"  "intend,"  "goal,"  "expect,"  and similar
expressions  may  identify  forward-looking  statements.  These  forward-looking
statements  represent the Company's current  expectations or beliefs  concerning
future events.  The matters  covered by these  statements are subject to certain
risks and  uncertainties  that could cause actual  results to differ  materially
from those set forth in the forward-looking statements,  including the Company's
dependence on weather-related  factors,  introduction and customer acceptance of
new products, the impact of competition and price erosion, as well as supply and
manufacturing  restraints and other risks and uncertainties.  The foregoing list
should not be construed as exhaustive,  and the Company disclaims any obligation
subsequently  to revise any  forward-looking  statements  to  reflect  events or
circumstances after the date of such statements, or to reflect the occurrence of
anticipated or unanticipated  events. In light of the significant  uncertainties
inherent in the  forward-looking  information  included herein, the inclusion of
such information  should not be regarded as a representation  that the strategy,
objectives or other plans of the Company will be achieved. The Company wishes to
caution  readers  not  to  place  undue  reliance  on any  such  forward-looking
statements, which speak only as of the date made.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United  States of America  requires  the  appropriate
application of certain accounting policies,  many of which require estimates and
assumptions  about  future  events and their  impact on amounts  reported in the
financial  statements  and related  notes.  Since future events and their impact
cannot be determined with certainty,  the actual results will inevitably  differ
from our estimates.

Management  believes  application  of  accounting  policies,  and the  estimates
inherently required by the policies,  are reasonable.  These accounting policies
and estimates are constantly  re-evaluated,  and adjustments are made when facts
and  circumstances  dictate a  change.  Historically,  management  has found the
application  of  accounting  policies  to be  appropriate,  and  actual  results
generally  do not  differ  materially  from  those  determined  using  necessary
estimates.

Our accounting  policies are more fully described in the consolidated  financial
statements,  located  in the  Annual  Report  on  Form  10-KSB  filed  with  the
Securities and Exchange Commission

Results of Operations - Year ended September 30, 2005

Restructuring

The Company discontinued its only operating activities in August 2004.

Gain On Debt Forgiveness

Net Loss

Net loss for the year ended September 30, 2005 was $107,070,  or $.04 per share,
which  compares  with a net loss of  $1,023,894,  or $.01 per  share in the year
ended September 30, 2004.

Liquidity and Capital Resources

Net cash used in operations for the years ended  September 30, 2005 and 2004 was
$$(98,427) and $(192,933), respectively.

Net cash provided by financing activities for the year ended September 30, 2004
was $(98,427) as compared to $100,000 for the year ended September 30, 2004. Net
cash provided by (used in) discontinued operations for the years ended September
30, 2005 and 2004 was $0 and $92,158, respectively.

At  September  30,  2005,  the Company had no cash.  These  circumstances  raise
substantial  doubt about the Company's  ability to continue as a going  concern.
The Company's  ability to continue as a going concern is dependent upon positive
cash flows from operations and ongoing financial support. Adequate funds may not
be  available  when needed or may not be  available  on terms  favorable  to the
Company. If the Company is unable to secure sufficient funding,  the Company may
be unable to  develop or enhance  the  Company's  products  and  services,  take
advantage of business  opportunities,  respond to competitive  pressures or grow
the Company's business in the manner that the Company's  management  believes is
possible. This could have a negative effect on the Company's business, financial
condition and results of operations.  Without such support,  the Company may not
be able to meet its working capital requirements and accordingly the Company and
its subsidiaries may need to reorganize and seek protection from its creditors.



                                       4
<PAGE>

The Company  currently  believes that the merger with  Entertainment Is Us, Inc.
will allow the Company to begin building a viable business with varied financing
alternatives.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with accounting principles


generally  accepted in the United  States of America  requires  the  appropriate
application of certain accounting policies,  many of which require estimates and
assumptions  about  future  events and their  impact on amounts  reported in the
financial  statements  and related  notes.  Since future events and their impact
cannot be determined with certainty,  the actual results will inevitably  differ
from our estimates.

Management  believes  application  of  accounting  policies,  and the  estimates
inherently required by the policies,  are reasonable.  These accounting policies
and estimates are constantly  re-evaluated,  and adjustments are made when facts
and  circumstances  dictate a  change.  Historically,  management  has found the
application  of  accounting  policies  to be  appropriate,  and  actual  results
generally  do not  differ  materially  from  those  determined  using  necessary
estimates.

Recently Issued Accounting Pronouncements

In May 2003, the FASB issued SFAS No. 150,  "Accounting for Certain  Instruments
with  Characteristics  of Both  Liabilities and Equity." This standard  requires
that certain financial instruments embodying an obligation to transfer assets or
to issue equity  securities be classified  as  liabilities.  It is effective for
financial instruments entered into or modified after May 31, 2003, and otherwise
is  generally  effective  July 1,  2003.  This  standard  had no  impact  on the
Company's financial statements.

In December  2002,  the FASB issued SFAS No. 148,  "Accounting  for  Stock-Based
Compensation  - Transition  and  Disclosure - an Amendment to FASB Statement No.
123."  SFAS  No.  148  amends  SFAS  No.  123,   "Accounting   for   Stock-Based
Compensation," to provide  alternative  methods for transition to SFAS No. 123's
fair value method of accounting for stock-based compensation. As amended by SFAS
No. 148, SFAS No. 123 also requires additional  disclosure regarding stock-based
compensation  in annual and  condensed  interim  financial  statements.  The new
disclosure requirements became effective immediately.

ITEM 7. FINANCIAL STATEMENTS
                                       5
<PAGE>




                                      INDEX



                                                               Page(s)

        Independent Auditors' Report                        F - 2 - F - 3
        Financial Statements:

          Balance Sheet as of September 30, 2005                F - 4

          Statements of Operations                              F - 5

          Statement of Shareholders' Equity                     F - 6

          Statements of Cash Flows                              F - 7

        Notes to Financial Statements                           F - 8


                                      F-1

<PAGE>

                               George Brenner, CPA
                           A Professional Corporation
                       10680 W. PICO BOULEVARD, SUITE 260
                          LOS ANGELES, CALIFORNIA 90064
                         310/202-6445 - Fax 310/202-6494

             Report of Independent Registered Public Accounting Firm


To the Board of Directors
Entertainment Is Us, Inc.
Fka Auto-Q International, Inc.
Strongsville, OH

I have audited the accompanying balance sheet of Entertainment Is Us, Inc. as of
September  30, 2005,  and the related  statements of  operations,  shareholders'
deficit,  and cash flows for the year then ended. These financial statements are
the responsibility of the Company's management.  My responsibility is to express
an opinion on these financial statements based on my audit.

I conducted my audit in  accordance  with the  standards  of the Public  Company
Accounting Oversight Board (United States).  Those standards require that I plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial statement presentation.  I believe that my audit provides a reasonable
basis for my opinion.

The financial  statements  of the Company for the year ended  September 30, 2004
were audited by other auditors whose report  (attached)  dated February 21, 2005
expressed  an  unqualified  opinion  on  those  statements  with an  explanation
paragraph discussing the going concern.

In my opinion, the financial statements referred to above present fairly, in all
material  respects,  the financial  position of  Entertainment Is Us, Inc. as of
September 30, 2005 and the results of its operations,  shareholders' deficit and
cash flows for the year then ended, in conformity with U.S.  generally  accepted
accounting principles.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company  will  continue  as a  going  concern.  As  discussed  in  Note 2 to the
financial statements,  the Company has limited operations and has no established
source of revenue.  This raises  substantial doubt about its ability to continue
as a going  concern.  Management's  plan in  regard  to  these  matters  is also
described in Note 2. The  financial  statements  do not include any  adjustments
that might result from the outcome of this uncertainty.


/s/ George Brenner, CPA
------------------------
George Brenner, CPA
Los Angeles, California
January 12, 2006

                                      F-2
<PAGE>

                                De Joya & Company
                   Certified Public Accountants & Consultants
                          2425 W. Horizon Ridge Parkway
                             Henderson, Nevada 89052

--------------------------------------------------------------------------------

               Telephone (702) 563-1600  Facsimile (702) 920-8049





             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




To the Board of Directors
Auto-Q International, Inc.
Strongsville, Ohio

We have audited the accompanying balance sheet of Auto-Q International,  Inc. as
of September 30, 2004 and the related  statements of  operations,  shareholders'
deficit,  and cash flows for the year then ended. These financial statements are
the responsibility of the Company's management. Our responsibility is to express
an opinion on these financial statements based on our audit.

We  conducted  our audit in  accordance  with  standards  of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence supporting the amounts and disclosures in the consolidated
financial statements. An audit also includes assessing the accounting principles
used and  significant  estimates made by  management,  as well as evaluating the
overall consolidated financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material respects,  the financial position of Auto-Q International,  Inc. as
of September 30, 2004,  and the results of its operations and cash flows for the
year then ended, in conformity with accounting  principles generally accepted in
the United States.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company  will  continue  as a  going  concern.  As  discussed  in  Note 2 to the
financial statements, the Company has suffered recurring losses from operations,
which raise  substantial doubt about its ability to continue as a going concern.
Management's  plans  regarding  those  matters also are described in Note 2. The
financial  statements do not include any adjustments  that might result from the
outcome of this uncertainty.


/s/ De Joya & Company
---------------------
De Joya & Company
February 21, 2005
Las Vegas, Nevada


                                      F-3

<PAGE>


                        Entertainment Is Us, Inc.
                   formerly AUTO-Q INTERNATIONAL, INC.
                              Balance Sheet
                            September 30, 2005

<TABLE>
<CAPTION>



                                  ASSETS

<S>                                                                                     <C>
Total assets                                                                     $              -
                                                                                 =================


                 LIABILITIES AND SHAREHOLDERS' DEFICIENCY

Current liabilities:
      Accounts Payable                                                                     13,643
                                                                                 -----------------

                    Total current liabilities                                              13,643

Shareholders' deficiency:
     Preferred stock - $.001 par value:
       1,000,000 shares authorized, none issued and outstanding                                 -
     Common stock - $.001 par value: 200,000,000 shares
       authorized; 6,291,719 shares issued and outstanding                                  6,292
     Additional paid-in capital                                                         3,418,422
     Accumulated deficit                                                               (3,438,357)
                                                                                 -----------------
          Total shareholders' deficiency                                                  (13,643)
                                                                                 -----------------

Total liabilities and shareholders' deficiency                                   $              -
                                                                                 =================
</TABLE>


                             See accompanying notes

                                      F-4
<PAGE>
                  Entertainment Is Us, Inc.
             formerly AUTO-Q INTERNATIONAL, INC.
                  Statements of Operations
       For the years ended September 30, 2005 and 2004

<TABLE>
<CAPTION>


                                                               For the Year    For the Year
                                                               Ended           Ended
                                                               September 30,   September 30,
                                                               2005            2004
                                                              -------------- ---------------

<S>                                                                  <C>           <C>
Revenue:
     Sales of equipment                                       $           -  $            -
     Service Income                                                       -               -
                                                              -------------- ---------------

          Total revenue                                                   -               -

Cost of goods sold                                                        -               -
                                                              -------------- ---------------

Gross Profit                                                              -               -

Selling, general and administrative  expenses                       112,070       1,024,427
(Gain) on forgiveness of debt and sale of controlling interest            -        (337,893)
                                                              -------------- ---------------

Total                                                               112,070         686,534
                                                              -------------- ---------------

Operating loss                                                     (112,070)       (686,534)

Interest expense                                                          -           9,553
                                                              -------------- ---------------

Loss from continuing operations before
  provision for income taxes                                       (112,070)       (696,087)

Provision for income taxes                                                -               -
                                                              -------------- ---------------

Loss from continuing operations                                    (112,070)       (696,087)

Income (loss) from discontinued operations, net of taxes                  -        (327,807)
                                                              -------------- ---------------

Net loss                                                      $    (112,070) $   (1,023,894)
                                                              ============== ===============

Earnings (loss) per common share - basic and diluted:

          Loss from continuing operations                     $       (0.04) $        (2.04)
                                                              ============== ===============

          Income (loss) from discontinued operations          $           -  $        (0.96)
                                                              ============== ===============

          Net loss                                            $       (0.04) $        (3.00)
                                                              ============== ===============

Weighted average number of shares outstanding                     2,524,596         341,803
                                                              ============== ===============
</TABLE>


                   See accompanying notes

                                      F-5
<PAGE>
                   Entertainment Is Us, Inc.
              formerly AUTO-Q INTERNATIONAL, INC.
       Statements of Changes in Shareholders' Deficiency
        For the years ended September 30, 2005 and 2004
<TABLE>
<CAPTION>





                                                                      Common Stock         Additional
                                                                -------------------------   Paid-in     Accumulated    Shareholders'
                                                                   Shares       Amount      Capital       Deficit       (Deficiency)
                                                                ------------- ----------- ------------ --------------- -------------
<S>                                                                   <C>          <C>        <C>           <C>             <C>
Balance, September 30, 2003                                          242,422         242    1,558,993  $   (2,302,393)     (743,158)

Issuance of common shares for cash                                    25,000          25       99,975               -       100,000

Issuance of common shares for settlement of claims                     1,250           1       24,999               -        25,000

Issuance of common shares for services                                18,557          19      707,312               -       707,331

Issuance of common shares for settlement of debts                    500,000         500      880,505               -       881,005

Issuance of common shares for services                                 1,000           1       12,180               -        12,181

Issuance of common shares for services                                   667           1        8,119               -         8,120

Issuance of common shares for services                                 2,824           3       33,412               -        33,415

Net loss                                                                   -           -   (1,023,894)     (1,023,894)
                                                                ------------- ----------- ------------ --------------- -------------

Balance, September 30, 2004                                          791,719         792    3,325,495      (3,326,287)            -

Capital Contribution                                                       -           -       98,427               -        98,427

Issuance of consulting shares, pursuant to
 share exchange agreement                                          5,500,000       5,500       (5,500)              -             -

Net loss                                                                   -           -            -        (112,070)     (112,070)
                                                                ------------- ----------- ------------ --------------- -------------

Balance, September 30, 2005                                        6,291,719     $ 6,292  $ 3,418,422  $   (3,438,357) $    (13,643)
                                                                ============= =========== ============ =============== =============
</TABLE>


                    See accompanying notes.

                                      F-6
<PAGE>
                           Entertainment Is Us, Inc.
                      formerly AUTO-Q INTERNATIONAL, INC.
                           Statements of Cash Flows
                For the years ended September 30, 2005 and 2004
<TABLE>
<CAPTION>


                                                                                   For the Year        For the Year
                                                                                      Ended               Ended
                                                                                  September 30,       September 30,
                                                                                      2005                2004
                                                                                ------------------- -------------------
<S>                                                                                    <C>                  <C>
Cash flows from operating activities:
     Net loss                                                                   $         (112,070) $       (1,023,894)
     Less: income (loss) from discontinued operations                                            -            (327,807)
                                                                                ------------------- -------------------
            Loss from continuing operations                                               (112,070)           (696,087)

     Adjustments to reconcile net loss to net cash used in operating activities:
          Common stock issued for services                                                       -             761,047
          Gain on forgiveness of debt                                                            -            (337,893)
          Change in assets and liabilities:                                                                          -
            Prepaid expenses and other current assets                                            -              80,000
            Accounts payable                                                                13,643                   -
                                                                                ------------------- -------------------

               Net cash used in operating activities                                       (98,427)           (192,933)

Cash flows from financing activities:
     Proceeds from issuance of common stock                                                                    100,000
     Capital contribution                                                                   98,427                   -
                                                                                ------------------- -------------------

               Net cash provided by financing activities                                    98,427             100,000
                                                                                ------------------- -------------------

Net cash provided by (used in) discontinued operations                                           -              92,158

Net increase (decrease) in cash                                                                  -                (775)
Cash, beginning of period                                                                        -                 775
                                                                                ------------------- -------------------

Cash, end of period                                                             $                -  $                -
                                                                                =================== ===================

Supplemental non-cash financing activities:
  Issuance of 5,500,000 shares of common stock related to
    Share Exchange Agreement                                                    $           5,500   $                -
                                                                                =================== ===================
</TABLE>


                            See accompanying notes


                                      F-7
<PAGE>

                            ENTERTAINMENT IS US, INC.
                     (formerly, Auto-Q International, Inc.)
                          Notes to Financial Statements


Note 1 - Company History and Background
---------------------------------------

Entertainment  Is Us, Inc.  (formerly known as Auto-Q  International,  Inc.) was
incorporated in the State of Delaware on April 26, 2001.

Discontinued Operations - Liquidation of United Kingdom Subsidiary

On February 13, 2003,  the Company's  board of directors  decided to voluntarily
liquidate the assets of Auto-Q  International  Limited, a United Kingdom company
("Auto-Q  UK").  The board  appointed  liquidators  on March  13,  2003 who were
ratified at a meeting of the  creditors  held on March 31,  2003.  It was agreed
that Auto-Q UK would transfer its assets to Auto-Q Solutions  Limited,  a United
Kingdom  company,  and the  creditors  of Auto-Q UK who were owed  approximately
$2,127,000  were paid  approximately  $333,000,  which resulted in a net gain of
approximately $1,794,000 of which $982,057 has been recorded as gain on sale and
the remaining $811,943 has been included in income from discontinued  operations
during the year ended September 30, 2003.

On July 30,  2004,  the  Company's  board of  directors  decided to  voluntarily
liquidate the assets of Solutions,  the only  remaining  operating  entity.  The
board  appointed  liquidators  on August 6, 2004 and  scheduled a meeting of the
creditors for August 24, 2004.  Based on estimates  provided by the liquidators,
BWC business solutions of Leeds, United Kingdom, the Company has written-off the
deficiency in Net Assets and recorded  $337,893 as a gain on forgiveness of debt
and is included in the "Continuing Operations".

As a  result  of the  foregoing  factors,  the  Company  discontinued  its  only
operating  activities  in  August  2004.  The  Company  has  accounted  for this
discontinuance  as  discontinued  operations  in  accordance  with SFAS No. 144.
Accordingly,  the  Company  has  reflected  all  activities  related  to  Auto-Q
Solutions as discontinued operations in the accompanying financial statements.

The following is a summary of activities from discontinued operations for the
year ended September 30, 2004:

                                                           2004
                                                       ------------
     Revenues                                          $    468,827
     Expenses plus (gain) on forgiveness of debt            729,911
                                                       ------------
     Income (loss) before provision for income taxes       (327,807)
     Provision for income taxes                                  --
                                                       ------------

       Income (loss) from discontinued operations      $   (327,807)
                                                       ============


                                      F-8
<PAGE>
Share Exchange Agreement with Entertainment Is Us, Inc.

On December 1, 2004, the Company  entered into a Share  Exchange  Agreement with
Entertainment  Is Us, Inc., a  privately-held  Nevada  corporation  ("EIUS-NV"),
whereby it would issue  100,000,000  shares of its common  stock in exchange for
all of the  issued and  outstanding  shares of  Entertainment  Is Us,  Inc.  The
100,000,000  shares would be contingent  until the Company  completes a 200-to-1
reverse  stock split of its common  shares of which  94,500,000  shares shall be
issued to the  shareholders of  Entertainment  Is Us, Inc. and 5,500,000  shares
shall be issued to General Corporate Services, S.A. pursuant to the terms of its
consulting  agreement with the Company.  The Share Exchange Agreement  requires,
among other things,  the Company to provide audited  financial  statements as of
September 30, 2004 and  completion of the 200-to-1  reverse stock split prior to
the closing of this transaction. On May 2, 2005, the Company changed its name to
Entertainment  Is Us,  Inc.,  its  trading  symbol  to EIUS  and  completed  the
aforementioned reverse stock split which has been applied on a retroactive basis
to the accompanying financial statements.  On June 7, 2005, the 5,500,000 shares
were issued  pursuant to the Share  Exchange  Agreement  which was considered as
part  of the  overall  transaction  and  has  been  accounted  for as an  equity
transaction whereby the issuance of such shares were recorded against additional
paid-in capital. As of September 30, 2005, the Company had not completed all the
provisions  required by the Share Exchange Agreement,  however,  the transaction
was  fully   consummated  in  October  12,  2005  (see  Note  6  for  additional
discussions). EIUS-NV is an entertainment company that operates Pachinko parlors
in Japan  through  its  subsidiary,  Sunkyo  Corporation  ("Sunkyo").  Sunkyo is
EIUS-NV's   sole  asset.   Sunkyo  owns  and  operates  five   Pachinko   gaming
establishments.  Pachinko,  a type of pinball  game,  is one of the most popular
games in the Japanese entertainment industry.


Note  2  -  Going  Concern
--------------------------

The  accompanying  financial  statements  have been  prepared on a going concern
basis,  which  contemplates  the  realization of assets and the  satisfaction of
liabilities in the normal course of business.  At September 30, 2005 the Company
has no assets and no operations other than activities related to maintaining its
corporate  standing and filing status with the State of Delaware and  Securities
and Exchange Commission.  As discussed in Note 1, a Share Exchange Agreement was
signed with  Entertainment  Is Us, Inc. and upon closing of that transaction the
Company  will again be an  operating  Company.  The  Company's  ability to raise
additional  capital through the future issuances of the common stock is unknown.
The obtainment of additional  financing and its transition,  ultimately,  to the
attainment  of profitable  operations  are necessary for the Company to continue
operations.  The ability to successfully resolve these factors raise substantial
doubt about the Company's ability to continue as a going concern.  The financial
statements  of the Company do not include any  adjustments  that may result from
the outcome of these aforementioned uncertainties.


                                      F-9
<PAGE>
Note 3 - Summary of Significant Accounting Policies
---------------------------------------------------

Use of Estimates

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States of America requires  management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities  and disclosure of contingent  assets and liabilities at the date of
the financial statements and the reported amounts of revenue and expenses during
the reporting period. Actual results could differ from those estimates.

Net Loss Per Common Share

Basic net loss per share is computed by dividing net loss attributable to common
stockholders by the weighted average number of common shares  outstanding during
the period.  Diluted  net loss per share is  computed  by dividing  the net loss
attributable to common stockholders by the weighted average number of common and
common  equivalent  shares  outstanding  during the  period.  The Company has no
common equivalent shares outstanding.

Income Taxes

The Company  accounts  for its income  taxes in  accordance  with  Statement  of
Financial  Accounting  Standard  ("SFAS") No. 109, which require  recognition of
deferred tax assets and liabilities for future tax consequences  attributable to
differences between the financial statements carrying amounts of existing assets
and  liabilities  and their  respective tax bases and tax credit carry forwards.
Deferred  tax  assets and  liabilities  are  measured  using  enacted  tax rates
expected  to apply to  taxable  income  in the  years in which  those  temporary
differences are expected to be recovered or settled.  The effect on deferred tax
assets and  liabilities  of a change in tax rates is recognized in income in the
period that includes the enactment date.

Fair Value of Financial Instruments

Statement of Financial  Accounting  Standards No. 107,  "Disclosures  about Fair
Value of Financial  Instruments" ("SFAS 107"), requires all entities to disclose
the fair value of financial instruments,  both assets and liabilities recognized
and not recognized on the balance sheet, for which it is practicable to estimate
fair value. SFAS 107 defines fair value of a financial  instrument as the amount
at which the  instrument  could be  exchanged in a current  transaction  between
willing parties.  At September 30, 2005,  management  believes the fair value of
all financial  instruments  approximated  carrying  value due to the  short-term
maturity of these instruments.


                                      F-10
<PAGE>
New Accounting Pronouncements

In  December  2004,  the FASB issued SFAS No. 123  (revised  2004).  Share-Based
Payment,  which  is a  revision  of SFAS No.  123,  Accounting  for  Stock-Based
Compensation.  SFAS No. 123(R)  supersedes  APB Opinion No. 25,  Accounting  for
Stock  Issued to  Employees  and amends  SFAS No. 95,  Statement  of Cash Flows.
Generally,  the approach in SFAS No. 123(R) is similar to the approach described
in SFAS No. 123. However,  SFAS No. 123(R) requires all share-based  payments to
employees,  including grants of employee stock options,  to be recognized in the
income  statement based on their fair values.  Pro forma disclosure is no longer
an alternative.  The new standard will be effective for the Company in the first
interim or annual  reporting  period  beginning  after  December 15,  2005.  The
Company expects the adoption of this standard will have a material impact on its
financial statements assuming employee stock options are granted in the future.

Note 4 - Capital Stock Transactions
-----------------------------------

During the year ended  September 30, 2004,  the Company  issued  242,422  common
shares for cash totaling $100,000.

During the year ended  September 30, 2004,  the Company  issued  501,250  common
shares for settlement of $906,005 of debt.

During the year ended  September 30, 2004,  the Company issued 23,048 shares for
services rendered to the Company totaling $761,047.

As  discussed  in Note 1, the Company  issued  5,500,000  shares of common stock
pursuant to the Share Exchange  Agreement to General Corporate Services S.A. The
shares issued have been recorded $5,500 or $0.001 per share.

During the year ended September 30, 2005, a stockholder  made at $98,427 capital
contribution to the Company.

Note 5 - Income Taxes
---------------------

The  Company  did not record and current or  deferred  income tax  provision  of
benefit  for any  periods  presented  due to net  continuing  losses.

The Company has provided a full  valuation  allowance on the deferred tax asset,
consisting  primarily  of net  operating  losses,  because  of  the  uncertainty
regarding its realizability.


                                      F-11
<PAGE>
Note 6 - Subsequent Events
--------------------------

On October 12, 2005,  the Company  completed the Share  Exchange  Agreement with
EIUS-NV  originally  entered into on December 1, 2004. As a result,  EIUS-NV has
become a wholly owned  subsidiary  of the Company.  The EIUS-NV  transaction  is
considered  to be a capital  transaction  in  substance,  rather than a business
combination.  The EIUS-NV transaction is equivalent to the issuance of shares by
a private company  (EIUS-NV) for the  non-monetary  assets of a  non-operational
public  company,  accompanied  by a  recapitalization.  The  accounting  for the
EIUS-NV  transaction  has the same  results  as a  reverse  acquisition,  except
goodwill is not recorded.  EIUS-NV,  through its wholly owned subsidiary  Sunkyo
Co., Ltd., a Japanese corporation,  develops, operates and manages entertainment
facilities for pachinko games and slot machines in Japan.


                                      F-12
<PAGE>

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE

Through the September 30, 2005 reporting period,  our accountants were De Joya &
Company LLC independent  certified  public  accountants.  On January 5, 2006, De
Joya  Griffith  &  Company,  LLC  (the  "Former  Accountant")  resigned  as  the
independent registered public accounting firm for Entertainment Is Us, Inc. (the
"Company").  The Company engaged George Brenner, CPA (the "New Accountant"),  as
its new independent  registered  public  accounting  firm.  George Brenner,  CPA
conducted the audit of our financial statements for the year ended September 30,
2005.

ITEM 8A. DISCLOSURE CONTROLS AND PROCEDURES

(a) Disclosure Controls and Procedures.

As of the  end of the  period  covering  this  Form  10-KSB,  we  evaluated  the
effectiveness  of the design  and  operation  of our  "disclosure  controls  and
procedures". The sole officer and director conducted this evaluation by himself.

(i) Definition of Disclosure Controls and Procedures.


Disclosure  controls and procedures are controls and other  procedures  that are
designed  with  the  objective  of  ensuring  that  information  required  to be
disclosed in our periodic  reports  filed under the Exchange  Act,  such as this
report, is recorded, processed,  summarized and reported within the time periods
specified in the SEC's rules and forms.  As defined by the SEC, such  disclosure
controls and  procedures  are also  designed with the objective of ensuring that
such  information is accumulated and  communicated to our management,  including
the President and Chief Financial  Officer,  in such a manner as to allow timely
disclosure decisions.

(ii) Limitations on the Effectiveness of Disclosure Controls and Procedures and
Internal Controls.

                                       6
<PAGE>
The Company  recognizes that a system of disclosure  controls and procedures (as
well as a system  of  internal  controls),  no  matter  how well  conceived  and
operated,  cannot provide  absolute  assurance that the objectives of the system
are met.  Further,  the design of such a system must reflect the fact that there
are  resource  constraints,  and the  benefits  of controls  must be  considered
relative to their  costs.  Because of the  inherent  limitations  in all control
systems,  no  evaluation  of controls can provide  absolute  assurance  that all
control  issues  have been  detected.  These  inherent  limitations  include the
realities that judgments in  decision-making  can be faulty, and that breakdowns
can occur  because of simple  error or mistake.  Additionally,  controls  can be
circumvented  in a number of ways.  Because  of the  inherent  limitations  in a
cost-effective  control  system,  system failures may occur and not be detected.
However,  our sole officer and director  believes  that our system of disclosure
controls  and  procedures  provides  reasonable  assurance  of  achieving  their
objectives.

(iii) Conclusions with Respect to Our Evaluation of Disclosure Controls and
Procedures.

Our sole officer and director has  concluded,  based on the  evaluation of these
controls  and  procedures,  that our  disclosure  controls  and  procedures  are
effective  in timely  alerting  them to  material  information  relating  to the
Company required to be included in our periodic SEC filings.

(b) Changes in Internal Controls.

There have been no changes in our internal  controls  over  financial  reporting
during  the last  fiscal  quarter  of 2005 that has  materially  affected  or is
reasonably  likely to affect  the  Company's  internal  control  over  financial
reporting.


                                    PART III

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS; COMPLIANCE
WITH SECTION 16(A) OF THE EXCHANGE ACT

The following table sets forth the names and ages of the members of our Board of
Directors and our executive officers and the positions held by each.

------------------ ----------------- -------------------------------------
    Name                 Age                         Position
------------------ ----------------- -------------------------------------
Gary Stewart             53          Chief Financial Officer and Director
------------------ ----------------- -------------------------------------
Noriyuki Kanayama        52          Chief Executive Officer and Director
------------------ ----------------- -------------------------------------

Gary Stewart,  age 53, was appointed Director and Chief Financial Officer of the
Company in October,  2005. Mr. Stewart has been a Solicitor of the Supreme Court
of New South Wales,  Australia since 1985.  Since 2001, Mr. Stewart has been the
owner and operator of Chinatown  Cellar,  a liquor store,  and Finders  Wines, a
distribution company. Since 2004, he has been the owner and operator of the Iron
Duke Hotel, a hotel and gaming venue.

Noriyuki Kanayama, age 52, was appointed Director and Chief Executive Officer of
the Company in January, 2006. Mr. Kanayama joined the Sunkyo Corporation in 1993
and has served as the Chief Executive Officer of Sunkyo  Corporation since 1996.
Prior  thereto,  from 1988 to 1993,  Mr.  Kanayama  worked as a consultant for a
number of real estate investors located in Beverley Hills, California, U.S.A.

Audit Committee Financial Expert

We do not have an audit  committee  financial  expert as that term is defined in
Item 401 of Regulation S-B.

Code of Ethics

We do  not  currently  have a Code  of  Ethics  that  applies  to our  executive
officers.

Section 16(a) Beneficial Ownership Compliance

                                       7
<PAGE>
Section 16(a) of the Securities Exchange Act of 1934 requires executive officers
and directors who  beneficially own more than ten percent (10%) of the Company's
Common  Stock to file  initial  reports of  ownership  and reports of changes of
ownership  with the  Securities  and Exchange  Commission.  Executive  officers,
directors and greater than ten percent (10%)  beneficial  owners are required by
Commission  regulations  to furnish the Company with copies of all Section 16(a)
forms they file.

The Company believes that all executive  officer,  director and greater than ten
percent (10%)  beneficial  owners of the Company complied with the Section 16(a)
filing  requirements  during and with respect to the fiscal year ended September
30, 2005.

ITEM 10. EXECUTIVE COMPENSATION

The following  table sets forth  information  concerning the total  compensation
that the Company has paid or that has accrued on behalf of the  Company's  chief
executive  officer  and  other  executive  officers  with  annual   compensation
exceeding $100,000 during the years ended September 30, 2005, 2004 and 2003.


                           SUMMARY COMPENSATION TABLE
<TABLE>
<CAPTION>
                                                                    Long-Term
                                                               Compensation Awards

                                                                        Securities
                                                                        Underlying
                                                                        Options (#)     All Other
Name and Principal Position             Year      Salary      Bonus       /SARS        Compensation
<S>                                      <C>       <C>           <C>         <C>              <C>
Dr. David F. Hostelley (1)              2003      $0            0           0                0
                                        2004      $6,500        0           *                0
                                        2005      $17,750       0           0                0
</TABLE>
*Dr. Hostelley was granted 20,000 shares of common stock of the Company although
such shares  have not been issued by the Company as of the date of this  report.
Dr. Hostelley does not own any other securities of the Company.

(1) Dr. Hostelley  resigned from his positions as an officer and director of the
Company in November 2005.

Directors' Compensation

During  the  fiscal  year  ended  September  30,  2005 no fees  were paid to our
Director.

Employment Contracts

The Company has no employment agreements with any party.

ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth certain information,  as of October 17, 2005 with
respect to the beneficial  ownership of the Company's  outstanding  common stock
following  the  completion  of the Exchange  Agreement by (i) any holder of more
than five (5%) percent; (ii) each of the named executive officers, directors and
director  nominees;  and  (iii)  our  directors,  director  nominees  and  named
executive  officers  as a group.  Except  as  otherwise  indicated,  each of the
stockholders  listed below has sole voting and investment  power over the shares
beneficially owned.

                                 Common Stock Percentage of
Name of Beneficial Owner            Beneficially Owned (1)   Common Stock (1)
---------------------------------- ----------------------- ---------------------
Rosemoor Properties, Ltd.(2)            8,306,550               8.0%

Starfire International, Ltd.(2)         8,353,800               8.0

Romaine International, Ltd.(2)          8,656,200               8.0

Alirea, Ltd.(3)                        17,388,000              16.5

Traiar, Ltd.(3)                         8,826,300               8.0

Lankton, Ltd.(3)                       17,312,400              16.5

Corporate Business Development LLC      5,500,000               5.1

All Officers and Directors                 --                    --
As a group (0 persons)
---------------------------------- ----------------------- ---------------------

                                       8
<PAGE>

* Less than 1%

(1) Applicable  percentage  ownership is based on  106,311,719  shares of common
stock outstanding as of October 17, 2005,  together with securities  exercisable
or  convertible  into shares of common  stock within 60 days of October 17, 2005
for each stockholder.  Beneficial ownership is determined in accordance with the
rules of the Securities and Exchange Commission and generally includes voting or
investment  power with  respect to  securities.  Shares of common stock that are
currently  exercisable  or  exercisable  within 60 days of October  17, 2005 are
deemed to be  beneficially  owned by the person holding such  securities for the
purpose of computing  the  percentage  of ownership of such person,  but are not
treated as outstanding for the purpose of computing the percentage  ownership of
any other  person.  (2) The address for this  beneficial  owner is: Herald Trust
Company  Limited,  No. 8 Hill St., St. Helier,  Jersey HE4 9XB, Channel Islands.
Attn: Alan Blanchet.  (3) The address for this beneficial owner is:  Meespierson
Intertrust  Limited,  PO Box 227, Clinchs House, Lord Street,  Douglas,  Isle of
Man, IM 99 IRZ. Attn: Steve McGowan.

No Director, nominee for Director,  executive officer, affiliate or any owner of
record or beneficial owner of more than 5% of any class of voting  securities of
the Company is a party adverse to the Company or has a material interest adverse
to the Company.

ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS CERTAIN RELATIONSHIPS
AND RELATED TRANSACTIONS

Except as  described  above,  the Company has not entered  into any  transaction
during the last two years and it has not proposed any transaction to which it is
to be a party, in which any of the following  persons had or is to have a direct
or indirect material interest:

- Any director or executive officer of the Company;
- Any nominee for election as a director;
- Any security holder named in the "Security Ownership of Certain Beneficial

Owners and Management"  section above;  and - Any member of the immediate family
(including spouse, parents, children, siblings, and in-laws) of any such person.

ITEM 13. EXHIBITS

(a) Exhibits.

Exhibit Number Exhibit Description



2.1  Share Exchange Agreement between Auto-Q  International and Entertainment Is
     Us, Inc. (as  incorporated  by reference to the Issuer's  Form 8-K filed on
     December 1, 2004.

31.1 Certification  by Chief Executive  Officer,  required by Rule 13a- 14(a) or
     Rule 15d-14(a) of the Exchange Act,  promulgated pursuant to Section 302 of
     the Sarbanes-Oxley Act of 2002.

31.2 Certification  by Chief Financial  Officer,  required by Rule 13a- 14(a) or
     Rule 15d-14(a) of the Exchange Act,  promulgated pursuant to Section 302 of
     the Sarbanes-Oxley Act of 2002.

32.1 Certification  by Chief  Executive  Officer,  required by Rule 13a-14(b) or
     Rule  15d-14(b) of the Exchange Act and Section 1350 of Chapter 63 of Title
     18 of the United  States Code,  promulgated  pursuant to Section 906 of the
     Sarbanes-Oxley Act of 2002.

32.2 Certification  by Chief  Financial  Officer,  required by Rule 13a-14(b) or
     Rule  15d-14(b) of the Exchange Act and Section 1350 of Chapter 63 of Title
     18 of the United  States Code,  promulgated  pursuant to Section 906 of the
     Sarbanes-Oxley Act of 2002.




                                       9
<PAGE>

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Audit Fees

For the Company's  fiscal year ended  September 30, 2005, the estimated cost for
professional services rendered for the audit of our financial statements and the
review of the Form 10-KSB is approximately $12,500.

Tax Fees

For the Company's  fiscal year ended  September 30, 2005, the estimated cost for
professional services rendered for tax compliance,  tax advice, and tax planning
is $0.

All Other Fees

The  Company did not incur any other fees  related to  services  rendered by our
principal accountant for the fiscal year ended September 30, 2005.

                                       10
<PAGE>

                                   SIGNATURES

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



        ENTERTAINMENT IS US, INC.



        /s/   Gary Stewart
        --------------------------------
        Name:  Gary Stewart
        Title: Chief Financial Officer
               (Principal Financial Officer)
        Date:  January 13, 2006


        /s/   Noriyuki Kanayama
        --------------------------------
        Name:   Noriyuki Kanayama
        Title: Chief Executive Officer
               (Principal Executive Officer)
        Date:  January 13, 2006


                                       11