**FORM      10-QSB**

**CARDIFF      COMMUNICATIONS,      INC.**

|  NEVADA                                                                                                        |   |  87-0267292                                                                       |
|---------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------|
|  (State                      or other jurisdiction of incorporation or                      organization) |   |  (IRS                      Employer Identification                      No.) |

|  378                  North Main, #124; Layton,                  Utah   84041 |
|---------------------------------------------------------------------------------------------------|
|  (Address                  of principal executive                  offices)                  |

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

|                                                                           |
|--------------------------------------------------------------------------------|
| Former                  Address, if changed since last                  report |

|   10,239,499                                                                                             |
|--------------------------------------------------------------------------------------------------------------------|
| (Number                of shares of common stock the registrant had outstanding                as of May 21, 2007) |

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**PART1**

**ITEM1      - FINANCIAL STATEMENTS**

**Cardiff      Communications, Inc.**

| **Assets**                                                                                                                                                              |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                    |   |  March                    31, 2007 (Unaudited) |   |   |  September                    30,2006 |   |
|  Current                    Assets                                                                                                                                 |   |   |   |   |   |   |
|       Cash                                                                                                                                |   | $ | 314 |   |   | $ | 372 |   |
|  Other                    Assets                                                                                                                                   |   |   |   |   |   |   |   |   |
|       FCC                    License                                                                                                      |   |   | 3,500 |   |   |   | 3,500 |   |
|  Total                    Assets                                                                                                                                   |   | $ | 3,814 |   |   | $ | 3,872 |   |
|                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| **Liabilities                    and Stockholders’                    Deficit**                                                                                   |   |
|  Current                    Liabilities                                                                                                                            |   |   |   |   |   |   |   |   |
|  Accounts                    Payable                                                                                                                               |   | $ | 16,559 |   |   | $ | 13,150 |   |
|     Interest                    Payable                                                                                                             |   |   | 60,893 |   |   |   | 54,542 |   |
|     Notes                    Payable                                                                                                                |   |   | 206,464 |   |   |   | 206,464 |   |
|  Total                    Current Liabilities Total                    Liabilities                                                                            |   |   | 283,916 283,916 |   |   |   | 274,156 274,156 |   |
|  Stockholders’                    Equity (Deficit)                                                                                                           |   |   |   |   |   |   |   |   |
|  Common                    Stock, 200,000,000 Shares Authorized at $.001 Par Value; 10,239,499                    Shares                    Issued and Outstanding |   |   | 10,240 |   |   |   | 10,240 |   |
|       Capital                    in Excess of Par Value                                                                                   |   |   | (34,970 | ) |   |   | (34,970 | ) |
|       Retained                    Deficit                                                                                                 |   |   | (255,372 | ) |   |   | (245,554 | ) |
|  Total                    Stockholders’ Equity (Deficit)                                                                                                     |   |   | (280,102 | ) |   |   | (270,284 | ) |
|  Total                    Liabilities & Stockholders’ Equity (Deficit)                                                                                   |   | $ | 3,814 |   |   | $ | 3,872 |   |

----

**Cardiff      Communications, Inc.**

|                                                                                            |   |  For                    the Three Months Ended March 31, |       |   | For                    the Six Months Ended Mach 31, |   |
|-------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|------------|--------|------------------------------------------------------|--------|
|                                                                                            |   |  2007                                                         |       |   |  2006                                           |   |   | 2007 |   |   | 2006 |   |
|                                                                                            |   |                                                               |       |   |                                                 |   |   |   |   |   |   |   |
|  Revenue                                                                                   |   | $                                                                  | -          |   |                                                 | $      | - |   |   | $ | - |   |   | $ | - |   |
|                                                                                            |   |                                                               |       |   |                                                 |   |   |   |   |   |   |   |   |   |   |   |
|  Expenses                                                                                  |   |                                                               |       |   |                                                 |   |   |   |   |   |   |   |   |   |   |   |
|     General                    & Administrative                         |   |                                                               | 2,349      |   |                                                 |   | 279 |   |   |   | 3,467 |   |   |   | 4,241 |   |
|        Total                    Operating Expenses           |   |                                                               | 2,349      |   |                                                 |   | 279 |   |   |   | 3,467 |   |   |   | 4,241 |   |
|  Net                    Operating Loss                                                     |   |                                                               | (2,349     | )      |                                                 |   | (279 | ) |   |   | (3,467 | ) |   |   | (4,241 | ) |
|  Other                    Income (Expenses)                                                |   |                                                               |       |   |                                                 |   |   |   |   |   |   |   |   |   |   |   |
|     Impairment                    of Goodwill                               |   |                                                               | -          |   |                                                 |   | - |   |   |   | - |   |   |   | - |   |
|     Impairment                    of FCC License                            |   |                                                               | -          |   |                                                 |   | (31,500 | ) |   |   | - |   |   |   | (31,500 | ) |
|     Interest                    (Expense)                                   |   |                                                               | (3,176     | )      |                                                 |   | (2,889 | ) |   |   | (6,351 | ) |   |   | (5,844 | ) |
|       Total                    Other Income  (Expenses) |   |                                                               | (3,176     | )      |                                                 |   | (34,389 | ) |   |   | (6,351 | ) |   |   | (37,344 | ) |
|   Net                    Income (Loss) - Before Taxes                                 |   |                                                               | (5,525     | )      |                                                 |   | (34,668 | ) |   |   | (9,818 | ) |   |   | (41,585 | ) |
|       Taxes                                                       |   |                                                               | -          |   |                                                 |   | - |   |   |   | - |   |   |   | - |   |
|  Net                    Income (Loss)                                                      |   | $                                                                  | (5,525     | )      |                                                 | $      | (34,668 | ) |   | $ | (9,818 | ) |   | $ | (41,585 | ) |
|  Loss                    per Common Share                                                  |   | $                                                                  | (0.00      | )      |                                                 | $      | (0.00 | ) |   | $ | (0.00 | ) |   | $ | (0.00 | ) |
|  Weighted                    Average Outstanding Shares                                    |   |                                                               | 10,239,499 |   |                                                 |   | 10,239,499 |   |   |   | 10,239,499 |   |   |   | 10,239,499 |   |

----

**Cardiff      Communications, Inc.**

|                                                                                                                              |   | For                    the Six Months March                    31, |   |
|-----------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------|--------|
|                                                                                                                              |   |  2007                                                              |   |   |  2006 |   |
|  Cash                    Flows from Operating Activities                                                                     |   |                                                                    |   |   |   |   |
|  Net                    Income (Loss)                                                                                        |   | $                                                                       | (9,818 | ) |   | $ | (41,585 | ) |
|  Adjustments                    to Reconcile Net Earnings (Loss) to Net Cash Used in Operating                    Activities |   |                                                                    |   |   |   |   |   |   |
|  Changes                    in Operating Assets & Liabilities:                                                           |   |                                                                    |   |   |   |   |   |   |
|  Increase                    (Decrease) in Accounts Payable                                                                  |   |                                                                    | 3,409  |   |   |   | 4,168 |   |
|  Increase                    (Decrease) in Interest Payable                                                                  |   |                                                                    | 6,351  |   |   |   | 5,844 |   |
|  Net                    Cash (Used) by Operating Activities                                                                  |   |                                                                    | (58    | ) |   |   | (31,573 | ) |
| Cash                    Flows from Investing Activities                                                                           |   |                                                                    |   |   |   |   |   |   |
|  Purchase                    of FCC License                                                                                  |   |                                                                    | -      |   |   |   | - |   |
|  Impairment                    of FCC License (Note 2)                                                                       |   |                                                                    | -      |   |   |   | 31,500 |   |
|  Net                    Cash Provided by Investing Activities                                                                |   |                                                                    | -      |   |   |   | 31,500 |   |
|  Cash                    Flows from Financing Activities                                                                     |   |                                                                    |   |   |   |   |   |   |
|  Proceeds                    from Note Payable                                                                               |   |                                                                    | -      |   |   |   | - |   |
|  Net                    Cash Provided by Financing Activities                                                                |   |                                                                    | -      |   |   |   | - |   |
|  Increase                    (Decrease) in Cash                                                                              |   |                                                                    | (58    | ) |   |   | (73 | ) |
|  Cash,                    Beginning of Period                                                                                |   |                                                                    | 372    |   |   |   | 468 |   |
|  Cash,                    End of Period                                                                                      |   | $                                                                       | 314    |   |   | $ | 395 |   |
| Supplemental                    Cash Disclosure                                                                                   |   |                                                                    |   |   |   |   |   |   |
| Interest                                                                                                                          |   | $                                                                       | -      |   |   | $ | - |   |
| Taxes                                                                                                                             |   |                                                                    | -      |   |   |   | - |   |

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**Cardiff      Communications, Inc.**

**ITEM2      - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL      CONDITION AND RESULTS OF OPERATIONS.**

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**ITEM3      - CONTROLS AND PROCEDURES.**

**PART      II  **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. |    Ohter                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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**SIGNATURES**

|                                              | **Cardiff              Communications,              Inc.** |                                  |
|---------------------------------------------------|------------------------------------------------------------|---------------------------------------|
|                                              |                                                       |                                  |   |
| Dated:                May 21,                2007 | By:                                                        | /s/ Rubin              Rodriguez |   |
|                                              |                                                       | Rubin              Rodriguez          |   |
|                                              |                                                       | Chief              Executive Officer  |   |
|                                              |                                                       |                                  |   |