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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



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FORM 10-QSB/A



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|x | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | ---------------------------------------------------------------------------------



For the quarterly period ended March 31, 2005



-OR-



| ̈ | TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | ----------------------------------------------------------------------------------



For the transition period from
 to



Commission file number 001-15775



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GLOBAL EPOINT, INC.

(Name of small business issuer as specified in its charter)



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|                                                               |  |                                  
|-------------------------------------------------------------- |  | ---------------------------------
|NEVADA                                                         |  | 33-0423037                       
|(State or other jurisdiction of incorporation or organization) |  | (IRS Employer identification No.)



339 S. Cheryl Lane,
City of Industry, California 91789

(Address of principal executive offices)



(909) 869-1688

(Issuers telephone number)



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Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act during the preceding twelve months, and (2) has been subject to such filing requirements for the past 90 days. Yes  x No ̈



As of May 20, 2005, there were 12,465,885 shares of Common Stock ($.03 par value) outstanding.



Traditional Small Business Disclosure Format. Yes  x No ̈



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EXPLANATORY NOTE: This Form 10-QSB/A is being filed to amend the Form 10-QSB filed on May 23, 2005 by Global ePoint, Inc.
(the Company) to include the Subscription Agreement dated May 16, 2005, by and among the Company and Purchasers of the Companys Series B Convertible Preferred Stock, and all exhibits and schedules thereto.



GLOBAL EPOINT, INC.

QUARTERLY REPORT ON FORM 10-QSB/A

FOR THE PERIOD ENDED MARCH 31, 2005



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|                           |  |     
|-------------------------- |  | ----
|                           |  | Page
|                           | 
|Part II. OTHER INFORMATION |  | 2   
|                           | 
|Item 6. Exhibits           |  | 2   
|                           | 
|SIGNATURES                 |  | 3   



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|PART II. | OTHER INFORMATION
|-------- | -----------------



|ITEM 6. | EXHIBITS
|------- | --------



|     |  |                                                                                                                |  |               
|---- |  | -------------------------------------------------------------------------------------------------------------- |  | --------------
|     |  |                                                                                                               
|10.1 |  | Subscription Agreement by and among Global ePoint, Inc. and Purchasers of Series B Convertible Preferred Stock |  | Filed herewith
|     |  |                                                                                                               
|31.1 |  | Certification of Chief Executive Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.    |  | Filed herewith
|     |  |                                                                                                               
|31.2 |  | Certification of Chief Financial Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.    |  | Filed herewith



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SIGNATURES



In accordance with the requirements of
the exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereto duly authorized.



|                       |  |  |  |                                     
|---------------------- |  |  |  | ------------------------------------
|                       |  |  |  | GLOBAL EPOINT, INC.                 
|                       |  | 
|Date: October 12, 2005 |  |  |  | /s/ Toresa Lou                      
|                       |  |  |  | Toresa Lou,                         
|                       |  |  |  | Chief Executive Officer             
|                       |  | 
|Date: October 12, 2005 |  |  |  | /s/ John Pan                        
|                       |  |  |  | John Pan,                           
|                       |  |  |  | Chief Financial Officer and Chairman



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