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(Exact name of registrant as specified in its charter)

NEVADA	 87-0267292

(State or other jurisdiction of 	(IRS Employer

incorporation or organization)	Identification No.)





Registrant's telephone number including area code:			(801) 497-9075





Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section
13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or 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.



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

Yes X  No ___







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**ITEM 1 - FINANCIAL STATEMENTS**

The condensed financial statements included herein have been prepared by the Company,
pursuant to the rules and regulations of the Securities and Exchange Commission.

In the opinion of the Company, all adjustments, consisting of only normal recurring
adjustments, necessary to present fairly the financial position of the Company as of March 31, 2006
and the results of its operations and changes in its financial position from September 30, 2005
through March 31, 2006 have been made.  The results of its operations for such interim period is not
necessarily indicative of the results to be expected for the entire year.

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**Cardiff Communications, Inc.**



|**Assets**                                                                                              
|--------------------------------------------------------------------------------------------------------
|                                                                                                        
|Current Assets                                                                                          
|Cash                                                                                                    
|Other Assets                                                                                            
|FCC License                                                                                             
|Total Assets                                                                                            
|                                                                                                        
|**Liabilities and Stockholders' Equity**                                                                
|Current Liabilities                                                                                     
|Accounts Payable                                                                                        
|Interest Payable                                                                                        
|Notes Payable                                                                                           
|Total Current Liabilities

Total Liabilities                                                            
|Stockholders' Equity (Deficit)                                                                          
|Common Stock, 200,000,000 Shares Authorized at $.001
Par Value; 10,239,499 Shares Issued and Outstanding
|Capital in Excess of Par Value                                                                          
|Retained Deficit                                                                                        
|Total Stockholders' Equity (Deficit)                                                                    
|Total Liabilities & Stockholders' Equity (Deficit)                                                      

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****

**Cardiff Communications, Inc.**





|                                    | For the Three Months
Ended   March 31, | For the Six Months
Ended Mach 31,
|----------------------------------- | -------------------------------------- | ---------------------------------
|                                    | 2006                                   | 2005                             
|                                    |                                        |                                  
|Revenue                             | $               -                      | $              -                 
|                                    |                                        |                                  
|Expenses                            |                                        |                                  
|General & Administrative            | 279                                    | 3,100                            
|Total Operating Expenses            | 279                                    | 3,100                            
|Net Operating Loss                  | (279)                                  | (3,100)                          
|Other Income (Expenses)             |                                        |                                  
|Impairment of Goodwill              | -                                      | (41,653)                         
|Impairment of FCC License           | (31,500)                               |                                  
|Interest (Expense)                  | (2,889)                                | (2,355)                          
|Total Other Income  (Expenses)      | (34,389)                               | (44,008)                         
|Net Income (Loss) - Before Taxes    | (34,668)                               | (47,108)                         
|Taxes                               | -                                      | -                                
|Net Income (Loss)                   | $   (34,668)                           | $  (47,108)                      
|Loss per Common Share               | $       (0.00)                         | $(.01)                           
|Weighted Average Outstanding
Shares | 10,239,499                             | 9,990,544                        

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**Cardiff Communications, Inc.**





|                                                                                      | For the Six Months

March 31,             
|------------------------------------------------------------------------------------- | ------------------------------------------
|                                                                                      | 2006                                      
|Cash Flows from Operating Activities                                                  |                                           
|                                                                                      | Net Income (Loss)                         
|Adjustments to Reconcile Net Earnings (Loss) to Net Cash
Used in Operating Activities |                                           
|                                                                                      | Changes in Operating Assets & Liabilities:
|                                                                                      | Increase (Decrease) in Accounts Payable   
|                                                                                      | Increase (Decrease) in Interest Payable   
|                                                                                      |                                           
|Cash Flows from Investing Activities                                                  |                                           
|                                                                                      | Purchase of FCC License                   
|                                                                                      | Impairment of FCC License (Note 2)        
|                                                                                      |                                           
|Cash Flows from Financing Activities                                                  |                                           
|                                                                                      | Proceeds from Note Payable                
|                                                                                      |                                           
|                                                                                      |                                           
|                                                                                      |                                           
|                                                                                      |                                           
|Supplemental Cash Disclosure                                                          |                                           
|                                                                                      | Interest                                  
|                                                                                      | Taxes                                     

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NOTE 1  - Interim Financial Statements

The financial statements for the six months ended March 31, 2006 were prepared from the books and
records of the company.  Management believes that all adjustments have been made to the financial
statements to make a fair presentation of the financial condition of the company as of March 31,
2006.  The results of the six months are not indicative of a full year of operation for the Company.

Certain information and footnote disclosures normally included in financial statements prepared in
accordance with generally accepted accounting principles have been condensed or omitted.  It is
suggested that these financial statements be read in conjunction with the financial statements and
notes thereto included in the Company's September 31, 2005 audited financial statements.  The
results of operations for the periods ended March 31, 2006 and 2005 are not necessarily indicative
of the operating results for the full year.

NOTE 2 - Impairment of FCC License

On December 7, 2004 the FCC granted the company a license to operate a commercial television
station. While the FCC license has a renewable five-year term, the company expects to renew the
license as there are no legal, regulatory, contractual, competitive, economic or other factors that limit
its useful life. As a result, the company treats the FCC license as an indefinite-lived intangible asset
under the provisions of SFAS No. 142, ""Goodwill and Other Intangible Assets."" We re-evaluate
the useful life determination for our FCC license each reporting period to determine whether events
and circumstances continue to support an indefinite useful life. To date, the company has not
recorded any amortization expense related to our FCC license.

**We test our FCC license for impairment at least annually unless indicators of impairment exist.
Pursuant to current accounting policies and procedures, management has decided to write down the
value of the FCC license asset from $35,000 to $3,500 until such time as additional development
funds can be invested or until the license can generate income following station construction.

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**ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS.**

Liquidity and Capital Resources.

The Company has minimal liquid assets and has recently acquired Summit Media, Inc.  The
Company has plans to develop its existing television broadcast license and to acquire additional low
power television stations.  The Company will need to raise additional capital through private funding
to meet the financial needs of being a reporting company and to expand its business.  Historically,
the Company has been successful in raising operational capital.  There is no guarantee that the
Company will be successful in obtaining necessary funding to develop any business opportunities.
Pursuant to current accounting policies and procedures, management has decided to write down the
value of the FCC license asset from $35,000 to $3,500 until such time as additional development
funds can be invested or until the license can generate income following broadcasting on the station.

****Results of Operation.

The Company reported a net loss of $3,168 and $47,108 for the quarters ended March 31,
2006, and March 31, 2005, respectively.  The Company anticipates very little or no overhead from
future operations except for those expenses related to being a reporting company until the television
license is developed to the point of commencement of broadcasting.



Plan of Operations.

Summit Media, Inc. ("Summit"), a wholly owned subsidiary of the Company and was
recently formed to acquire and develop television broadcast licenses. Summit has already acquired
a low power television ("LPTV") station construction ("CP") permit. W28BO "Channel 28" is
currently a CP licensed to the city of Acton, Tennessee. The license authorizes up to 1.0 KW
broadcast power and is authorized to broadcast 24 hours a day, 7 days a week.

Acton is a growing bedroom community in Tennessee. Because of this, the Company
believes that, as a currently non-broadcasting license, the license purchase price is commercially
reasonable. The Company also believes that with proper program development, the "value" of the
station can be greatly enhanced.



The Company intends to negotiate a lease to install antennae and transmitter equipment on
a television broadcast tower facility located in Acton. The broadcast signal, referred to in the industry
as the "footprint," will reach most of the surrounding populated area. Through FCC imposed
limitations, most LPTV licenses are limited in the amount of broadcast power; including W28BO
which is limited to 1.0 KW in broadcast power.

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**ITEM 3 - CONTROLS AND PROCEDURES.**

(a) Evaluation of disclosure controls and procedures. The Company maintains disclosure
controls and procedures designed to ensure that information required to be disclosed in the reports
that the Company files or submits under the Securities Exchange Act of 1934, is recorded, processed,
summarized and reported within the time period specified in the rules and forms of the Securities
and Exchange Commission.  The Company's management including its principal executive officer
and its principal financial officer, based on their evaluation of the Company's disclosure controls
over financial reporting and procedures (as defined in Exchange Act Rules 13a-14 (c)) in connection
with the Annual Report on Form 10-KSB as of September 31, 2005, have concluded that the
Company's disclosure controls over financial reporting and procedures are adequate and effective
as of March 31, 2006 for the purposes set forth in the definition in Exchange Act rules.

(b) Changes in internal controls over financial reporting.  There were not any significant
changes in the Company's internal controls over financial reporting  or in other factors that could
materially affect or is reasonably likely to materially affect, significantly affect the Company's
internal controls subsequent to the date of their evaluation

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**OTHER INFORMATION**

Item 1.	Legal Proceedings	None

Item 2.	Changes in Securities  None

Item 3.	Defaults Upon Senior Securities	None

Item 4.	Submission of Matters to a Vote of Security Holders  None

Item 5.	Other Information None

Item 6.	Exhibits and Reports on Form 8-K

1). The following exhibits are filed with this report:

31. Written statement of Chief Executive Officer and Chief Financial Officer with respect
to the compliance with Section 302 of the Sarbanes-Oxley Act of 2002.

32. Written statement of Chief Executive Officer and Chief Financial Officer with respect
to the compliance with Section 13 (a) and 15(d) of the Securities Exchange Act of 1934 and pursuant
to the 19 U.S.C. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002.

2). No Form 8-K's have been filed during the period covered by this report.

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

Dated: May 15,  2006	Cardiff Communications, Inc.

By: /s/ Rubin Rodriguez

Rubin Rodriguez



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**Exhibit 31**

**SECTION 302 CERTIFICATION**

I, Rubin Rodriguez, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of Cardiff Communications, Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a
material fact or omit 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.

3.  Based on my knowledge, the financial statements, and other financial information
included in this quarterly report, fairly present in all material respects the financial condition, results
of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly
report;

4.  I am responsible for establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting
(as defined in Exchange Act Rules 12a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures or caused such controls and procedures
to be designed under my supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to me by others within
those entities, particularly during the period in which this quarterly report is being prepared.

b) Evaluated the effectiveness of the registrant's disclosure controls and procedures and
presented in this report my conclusions about the effectiveness of the disclosure controls and
procedures as of the end of the period covered by this quarterly report based on such
evaluations; and

c) Disclosed in this report any change in the small business issuer's internal control over
financial reporting that occurred during the small business issuer's most recent fiscal quarter
that has materially affected, or is reasonably likely to materially affect, the registrant's
internal control over financial reporting.

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting,
to the registrant's auditors and the audit committee of registrant's board of directors (or persons
performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal
controls over financial reporting which could adversely affect the registrant's ability to
record, process, summarize and report financial data and have identified for the registrant's
auditors any material weaknesses in internal controls over financial reporting; and

b) Any fraud, whether or not material, that involves management or other employees who
have a significant role in the registrant's internal controls over financial reporting.



Date: May 15,  2006				/s/ Rubin Rodriguez

Rubin Rodgriguez

Chief Executive Officer

And Principal Accounting Officer

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**Exhibit 32**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350,**

**AS ADOPTED PURSUANT BY**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of Cardiff Communications, Inc., on Form 10-QSB
for the period ending March 31, 2006 as filed with the Securities and Exchange Commission on the
date hereof (the *"Report"*), the undersigned, Rubin Rodriguez, Chief Executive Officer and Principal
Accounting Officer  of the Company, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to
ss. 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13 (a) or 15 (d) of the
Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the
financial condition and result of operations of the Company.

Date: May 15,  2006					/s/ Rubin Rodriguez

Rubin Rodriguez

Chief Executive Officer

And Principal Accounting Officer

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