SECURITIES AND EXCHANGE COMMISSION
                              Washington D.C. 20549

                                   FORM 10-QSB

           [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                 For the Quarterly Period ended: September 30, 2005


                        Commission file number 33-13791-D

                            TONGA CAPITAL CORPORATION
                            -------------------------
             (Exact name of registrant as specified in its charter)

         Colorado                             84-1069035
         --------                             ----------
(State   or other jurisdiction of           (I.R.S. Employer
incorporation or organization)               Identification No.)

6590 E. Lake Pl., Centennial, Colorado                         80111
--------------------------------------                         -----
(Address of principal executive offices)                    (Zip Code)

Registrant's telephone number,
  including area code                         (303) 570-6093
                                              --------------


Check  whether  the  registrant  (1) filed all  reports  required to be filed by
Section 13 or 15(d) of the  Exchange  Act of 1934  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

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


As of September 30, 2005, 24,390,039 shares of common stock were outstanding.

Transitional Small Business Disclosure Format: Yes      No  X


<PAGE>



                          PART I--FINANCIAL INFORMATION

Item 1. Financial Statements.

         For financial information,  please see the financial statements and the
notes thereto, attached hereto and incorporated herein by this reference.

     The financial  statements  have been prepared by Tonga Capital  Corporation
without  audit  pursuant  to the rules and  regulations  of the  Securities  and
Exchange  Commission.  Certain  information  and footnote  disclosures  normally
included in financial  statements prepared in accordance with generally accepted
accounting  principles  have been  condensed or omitted as allowed by such rules
and  regulations,  and management  believes that the disclosures are adequate to
make the  information  presented  not  misleading.  These  financial  statements
include  all  of the  adjustments  which,  in the  opinion  of  management,  are
necessary  to  a  fair  presentation  of  financial   position  and  results  of
operations.  All such  adjustments are of a normal and recurring  nature.  These
financial  statements  should be read in conjunction with the audited  financial
statements at December 31, 2004, included in the Company's Form 10-KSB.




<PAGE>
                            TONGA CAPITAL CORPORATION

                              FINANCIAL STATEMENTS

                      NINE-MONTHS ENDED SEPTEMBER 30, 2005
                                   (UNAUDITED)

<PAGE>
JASPERS + HALL, PC
CERTIFIED PUBLIC ACCOUNTANTS
--------------------------------------------------------------------------------
9175 E. Kenyon Avenue, Suite 100
Denver, CO 80237
303-796-0099


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Board of Directors
Tonga Capital Corporation
Denver, CO


We have reviewed the  accompanying  consolidated  balance sheet of Tonga Capital
Corporation as of September 30, 2005, and the related consolidated  statement of
operations for the three-month and nine-month  periods ended September 30, 2005,
stockholders'  equity and cash flows for the  nine-months  ended  September  30,
2005.  These  financial  statements  are  the  responsibility  of the  Company's
management.

We conducted  our review in  accordance  with  standards  of the Public  Company
Accounting  Oversight  Board (United  States).  The review of interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with standards of the Public Company Accounting Oversight Board (United States),
the  objective  of  which  is  the  expression  of  an  opinion   regarding  the
consolidated  financial  statements  taken  as a whole.  Accordingly,  we do not
express such an opinion.

Based on our review, we are not aware of any material  modifications that should
be made to the accompanying  consolidated financial statements for them to be 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,  conditions
exist which raise substantial doubt about the Company's ability to continue as a
going concern  unless it is able to generate  sufficient  cash flows to meet its
obligations  and sustain its  operation.  Management's  plans in regard to these
matters are  described in Note 2. The  financial  statements  do not include any
adjustments that might result from the outcome of this uncertainty.

The financial  statements  for the year ended  December 31, 2004 were audited by
other  accountants,  whose report dated March 2, 2005,  expressed an unqualified
opinion on those  statements.  They have not performed  any auditing  procedures
since that date. In our opinion,  the information set forth in the  accompanying
balance sheet as of September 30, 2005 is fairly stated in all material respects
in relation to the balance sheet from which it has been derived.


Jaspers + Hall, PC
Denver, CO
November 17, 2005
/s/Jaspers + Hall, PC



<PAGE>
<TABLE>
<CAPTION>


                           TONGA CAPITAL CORPORATION
                                 Balance Sheets





                                                                                       Unaudited
                                                                                     September 30,             December 31,
                                                                                         2005                      2004
                                                                                    ----------------         ------------------
<S>                                                                                 <C>                      <C>

ASSETS:

Current assets:

   Cash                                                                                         $ -                        $ -
                                                                                    ----------------         ------------------

Total Current Assets                                                                              -                          -
                                                                                    ----------------         ------------------

TOTAL ASSETS                                                                                    $ -                        $ -
                                                                                    ================         ==================


LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT):
Current Liabilities:

   Accrued Expenses                                                                         $ 1,187                    $ 1,187

Total Current Liabilities                                                                     1,187                      1,187
                                                                                    ----------------         ------------------

Stockholders' Equity (Deficit):
Common Stock, $.01 par value; 500,000,000 shares
   authorized, 24,390,039 shares issued and outstanding                                     243,900                    243,900
   in 2004 and 2005
Additional Paid-In Capital                                                                  766,760                    766,760
Accumulated Deficit                                                                      (1,011,847)                (1,011,847)
                                                                                    ----------------         ------------------
Total Stockholders' Equity (Deficit)                                                         (1,187)                    (1,187)
                                                                                    ----------------         ------------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                                            $ -                        $ -
                                                                                    ================         ==================
</TABLE>
See Accountants' Review Report

<PAGE>
<TABLE>
<CAPTION>


                           TONGA CAPITAL CORPORATION
                            Statements of Operations
                                  (Unaudited)


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

Revenue:                                                         $ -                  $ -                  $ -                  $ -

Expenses:
   General and Administrative                                      -                    -                    -              251,200
                                                          ----------           ----------           ----------           -----------
Total Expenses                                                     -                    -                    -              251,200
                                                          ----------           ----------           ----------           -----------
Other Income/Losses:
    Write-Off of Assets                                            -                                         -              (33,625)
                                                          ----------           ----------           ----------           -----------
Net Profit (Loss)                                                  -                    -                    -              (33,625)
                                                          ----------           ----------           ----------           -----------
Net (Loss)                                                       $ -                  $ -                  $ -            $(284,825)
                                                          ==========           ==========           ==========           ===========


Per Share Information:

   Weighted average number of
     common shares outstanding                            24,890,039           24,890,039           24,890,039           24,890,039
                                                          ==========           ==========           ==========           ===========
Net Loss per Common Share                                          *                    *                    *             $ (0.010)
                                                          ==========           ==========           ==========           ===========
* Less than $.01

</TABLE>
See Accountants' Review Report


<PAGE>
<TABLE>
<CAPTION>


                           TONGA CAPITAL CORPORATION
                             Statement of Cash Flows

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

Cash Flows from Operating Activities:
Net Loss                                                                                    $ -          $(284,825)
  Adjustments to reconcile net loss to cash used in
    operating activities:
   Increase (Decrease) in Accrued Expenses                                                    -            (70,900)
  Decrease ( Increase) in Prepaid Expenses                                                    -            (52,900)
                                                                                           ----          ---------
Net Cash Used by Operating Activities                                                         -           (408,625)
                                                                                           ----          ---------
Cash Flows Used for Investing Activities
    Write-Off of Assets                                                                       -             33,625
    Machinery purchase                                                                        -                  -
                                                                                           ----          ---------
Net Cash Used for Investing Activities                                                        -             33,625
                                                                                           ----          ---------
Cash Flows from Financing Activities:

    Proceeds from issuance of common stock                                                    -            375,000
                                                                                           ----          ---------
Net Cash Provided by Financing Activities                                                     -            375,000
                                                                                           ----          ---------
Net Increase (Decrease) in Cash                                                               -                  -
                                                                                           ----          ---------
Cash and cash equivalents - Beginning of period                                               -                  -
                                                                                           ----          ---------
Cash and cash equivalents - End of period                                                   $ -                $ -
                                                                                           ====          =========

</TABLE>
See Accountants' Review Report

<PAGE>
<TABLE>
<CAPTION>


                           TONGA CAPITAL CORPORATION
                  Statement of Stockholders' Equity (Deficit)
                               September 30, 2005

                                  (Unaudited)

                                                                                   Additional
                                                     Common Stock                   Paid-In            Accumulated
                                          # of Shares           Amount              Capital              Deficit             Totals
                                          -----------           ------              -------              -------             ------
<S>                                      <C>                 <C>                  <C>                <C>                   <C>

Balance - December 31, 1998               3,377,539           $ 33,775            $ 601,760           $ (635,535)               $ -
                                         ----------          ---------            ---------          -----------           ---------
Net Loss for Year                                 -                  -                    -                    -                  -
                                         ----------          ---------            ---------          -----------           ---------
Balance - December 31, 1999               3,377,539             33,775              601,760             (635,535)                 -
                                         ----------          ---------            ---------          -----------           ---------
Net Loss for Year                                 -                  -                    -                    -                  -
                                         ----------          ---------            ---------          -----------           ---------
Balance - December 31, 2000               3,377,539             33,775              601,760             (635,535)                 -
                                         ----------          ---------            ---------          -----------           ---------
Net Loss for Year                                 -                  -                    -              (50,000)           (50,000)
                                         ----------          ---------            ---------          -----------           ---------
Balance - December 31, 2001               3,377,539             33,775              601,760             (685,535)           (50,000)
                                         ----------          ---------            ---------          -----------           ---------
Stock issued for Acquisition 6/02            12,500                125                    -                    -                125
Net Loss for Year                                 -                  -                    -                 (450)              (450)
                                         ----------          ---------            ---------          -----------           ---------
Balance - December 31, 2002               3,390,039             33,900              601,760             (685,985)           (50,325)
                                         ----------          ---------            ---------          -----------           ---------
Net Loss for Year                                 -                  -                    -              (39,850)           (39,850)
                                         ----------          ---------            ---------          -----------           ---------
Balance - December 31, 2003               3,390,039             33,900              601,760             (725,835)           (90,175)
                                         ----------          ---------            ---------          -----------           ---------
Issuance of stock for cash               21,000,000            210,000              165,000                    -            375,000
Net Loss for Year                                 -                  -                    -             (286,012)          (286,012)
                                         ----------          ---------            ---------          -----------           ---------
Balance - December 31, 2004              24,390,039            243,900              766,760           (1,011,847)            (1,187)
                                         ----------          ---------            ---------          -----------           ---------
Net Loss for Period                               -                  -                    -                    -                  -
                                         ----------          ---------            ---------          -----------
Balance - September 30, 2005             24,390,039          $ 243,900            $ 766,760          $(1,011,847)          $ (1,187)
                                         ==========          =========            =========          ===========           =========
</TABLE>
See Accountants' Review Report

<PAGE>

                            TONGA CAPITAL CORPORATION
                          Notes to Financial Statements
                               September 30, 2005
                                   (Unaudited)





Note 1 - Presentation of Interim Information:

In the opinion of the management of Tonga Capital  Corporation the  accompanying
unaudited  financial  statements  include  all  normal  adjustments   considered
necessary to present fairly the financial  position as of September 30, 2005 and
the results of  operations  for the three and  nine-months  ended  September 30,
2005,  stockholders' equity and the related cash flows for the nine-months ended
September 30, 2005.  Interim results are not  necessarily  indicative of results
for a full year.

The  financial  statements  and notes are presented as permitted by Form 10-QSB,
and do not  contain  certain  information  included  in  the  Company's  audited
financial statements and notes for the fiscal year ended December 31, 2004.

Note 2 - Going Concern:

The Company's financial statements have been presented on the basis that it is a
going concern, which contemplated the realization of assets and the satisfaction
of liabilities in the normal course of business.

The Company has not earned any revenue from operations. The Company's ability to
continue as a going concern is dependent upon its ability to develop  additional
sources  of  capital  or  locate  a merger  candidate  and  ultimately,  achieve
profitable operations.  The accompanying financial statements do not include any
adjustments  that  might  result  from  the  outcome  of  these   uncertainties.
Management is seeking new capital to revitalize the Company.


<PAGE>


Item 2. Management's Discussion and Analysis or Plan of Operation.
- - ------------------------------------------------------------------


Cautionary and Forward Looking Statements

In  addition  to  statements  of  historical  fact,  this Form  10-QSB  contains
forward-looking  statements. The presentation of future aspects of Tonga Capital
Corporation  ("Tonga Capital  Corporation,"  the "Company" or "issuer") found in
these  statements is subject to a number of risks and  uncertainties  that could
cause  actual  results  to  differ  materially  from  those  reflected  in  such
statements.  Readers  are  cautioned  not  to  place  undue  reliance  on  these
forward-looking  statements,  which reflect management's analysis only as of the
date hereof.  Without  limiting the generality of the  foregoing,  words such as
"may," "will," "expect,"  "believe,"  "anticipate,"  "intend," or "could" or the
negative  variations thereof or comparable  terminology are intended to identify
forward-looking statements.

     These forward-looking statements are subject to numerous assumptions, risks
and uncertainties that may cause Tonga Capital  Corporation's  actual results to
be materially  different from any future  results  expressed or implied by Tonga
Capital  Corporation  in those  statements.  Important  facts that could prevent
Tonga Capital  Corporation from achieving any stated goals include,  but are not
limited to, the following:

         Some of these risks might include, but are not limited to, the
following:

                  (a)      volatility or decline of the Company's stock price;

                  (b)      potential fluctuation in quarterly results;

                  (c)      failure of the Company to earn revenues or profits;

                  (d)      inadequate capital to commence business, inability to
                           raise additional capital or financing to implement
                           its business plans;

                  (e)      failure to achieve business operations;

                  (f)      rapid and significant changes in markets;

                  (g)      litigation with or legal claims and allegations by
                           outside parties;

                  (h)      insufficient revenues to cover operating costs.




<PAGE>

         There is no assurance that the Company will be profitable, the Company
may not be able to successfully develop, manage or market its products and
services, the Company may not be able to attract or retain qualified executives
and technology personnel, the Company's products and services may become
obsolete, government regulation may hinder the Company's business, additional
dilution in outstanding stock ownership may be incurred due to the issuance of
more shares, warrants and stock options, or the exercise of warrants and stock
options, and other risks inherent in the Company's businesses.

The Company undertakes no obligation to publicly revise these forward-looking
statements to reflect events or circumstances that arise after the date hereof.
Readers should carefully review the factors described in other documents the
Company files from time to time with the Securities and Exchange Commission,
including the Quarterly Reports on Form 10-QSB and Annual Report on Form 10-KSB
filed by the Company in 2005 and any Current Reports on Form 8-K filed by the
Company.

The Company had $0 cash capital at the end of the period and current liabilities
exceeded current assets by $1,187.  The Company will be forced to either borrow
or make private  placements of stock in order to fund  operations.  No assurance
exists as to the ability to achieve loans or make private placements of stock.

Results of Operations for the Quarter Ended  September 30, 2005 compared to same
period in 2004.
- - - --------------------------------------------------------------------------
     The  Company  had no revenue or  operations  for the  period.  The  Company
incurred  no general  and  administrative  expenses  in the period in 2005 or in
2004. The Company had no loss on operations for the period in 2005 or in 2004.

Results of Operations for Nine Month Period Ended September 30, 2005 compared to
same period in 2004.
------------------------------------------------------------------------------


     The Company had no revenues or operations in the nine month period ended in
2005 or 2004.  and  incurred  no  expenses  in 2005 in the  period  compared  to
$251,200 in expenses for the period in 2004.  The loss was none in the period in
2005  compared to a loss of ($284,825)  after  write-off of assets of $33,625 in
2004 in the nine month period. The loss per share was none in the period in 2005
and ($.01) in the period in 2004.

<PAGE>

LIQUIDITY AND CAPITAL RESOURCES.
-------------------------------

At  September  30,  2005,  the Company had no cash or other assets with which to
conduct  operations.  The  Company had $1,187 in current debt.  There can be no
assurance that the Company will be able to commence a business plan. Due to lack
of revenues the Company is unable to predict the period for which it can conduct
operations.  Accordingly,  the Company  will need to seek  additional  financing
through  loans,   the  sale  and  issuance  of  additional  debt  and/or  equity
securities,  or other financing arrangements.  Management of the Company and its
counsel  have  advised  that they will pay  certain  costs and  expenses  of the
Company from their  personal funds as interest free loans in order to facilitate
development of the Company's business plan. Management believes that the Company
has inadequate  working capital to pursue any operations at this time;  however,
loans to the Company from  management may  facilitate  development of a business
plan. The Company does not intend to pay dividends in the foreseeable future. As
of the end of the  reporting  period,  the Company had no material  cash or cash
equivalents.  There was no  significant  change in working  capital  during this
quarter.

NEED FOR ADDITIONAL FINANCING

     The Company does not have capital  sufficient  to meet the  Company's  cash
needs,   including  the  costs  of  compliance  with  the  continuing  reporting
requirements  of the  Securities  Exchange Act of 1934. The Company will have to
seek  loans or equity  placements  to cover  such cash  needs.  In the event the
Company is able to complete a business  combination during this period,  lack of
its  existing  capital  may  be a  sufficient  impediment  to  prevent  it  from
accomplishing  the  goal of  completing  a  business  combination.  There  is no
assurance,  however,  that without funds it will ultimately  allow registrant to
carry out its business

The  Company  will  need to raise  additional  funds  to  conduct  any  business
activities in the next twelve months.

         No commitments to provide additional funds have been made by management
or  other  stockholders.  Accordingly,  there  can  be  no  assurance  that  any
additional  funds  will be  available  to the  Company  to allow it to cover its
expenses as they may be incurred.

         Irrespective   of  whether  the  Company's  cash  assets  prove  to  be
inadequate to meet the Company's  operational  needs,  the Company might seek to
compensate providers of services by issuances of stock in lieu of cash.

"GOING CONCERN" QUALIFICATION

     The Company's auditor has issued a "going concern" qualification as part of
his opinion in the Audit Report. There is substantial doubt about the ability of
the Company to continue as a "going  concern."  The Company has no business,  no
capital,  debt  of  $1,187,  no  cash,  and no  other  assets,  and  no  capital
commitments.  The  effects  of such  conditions  could  easily  be to cause  the
Company's bankruptcy.

     Management  hopes to develop its business  plan and will need,  at which to
seek and obtain funding, via loans or private placements of stock for operations
debt and to provide working capital.

<PAGE>
ITEM 3.  CONTROLS AND PROCEDURES

a.       Evaluation of Disclosure Controls and Procedures:

Disclosure  controls  and  procedures  are  designed to ensure that  information
required to be  disclosed in the reports  filed or submitted  under the Exchange
Act is recorded,  processed,  summarized  and  reported,  within the time period
specified  in the SEC's  rules and forms.  Disclosure  controls  and  procedures
include,  without  limitation,  controls and procedures  designed to ensure that
information required to be disclosed in the reports filed under the Exchange Act
is accumulated  and  communicated  to management,  including the Chief Executive
Officer and Chief Financial Officer,  as appropriate,  to allow timely decisions
regarding  required  disclosure.  As of  September  30,  2005 the end of  period
covered  by this  report,  the  Company  carried  out an  evaluation,  under the
supervision and with the  participation of the Company's  management,  including
the  Company's  Chief  Executive  Officer and Chief  Financial  Officer,  of the
effectiveness of the design and operation of the Company's  disclosure  controls
and  procedures.  Based  upon and as of the date of that  evaluation,  the Chief
Executive  Officer and Chief  Financial  Officer  concluded  that the  Company's
disclosure  controls and  procedures  are  effective to ensure that  information
required to be disclosed in the reports the Company  files and submits under the
Exchange  Act is  recorded,  processed,  summarized  and  reported  as and  when
required.

b.       Changes in Internal Control over Financial Reporting:

There were no changes in the Company's internal control over financial reporting
identified in connection with the Company evaluation of these controls as of the
end of the period  covered by this  report that could have  materially  affected
those  controls  subsequent  to the date of the  evaluation  referred  to in the
previous  paragraph,  including  any  correction  action with regard to material
deficiencies and material weakness.


<PAGE>



PART II--OTHER INFORMATION

Item 1. Legal Proceedings.
- - - --------------------------

There are no  pending  legal  proceedings,  and the  Company is not aware of any
threatened  legal  proceedings,  to which the Company is a party or to which its
property is subject.

Item 2. Changes in Securities.
- - - ------------------------------

         (a) There have been no material modifications in any of the instruments
defining  the  rights  of  the  holders  of  any  of  the  Company's  registered
securities.

         (b)  None  of the  rights  evidenced  by  any  class  of the  Company's
registered  securities have been materially limited or qualified by the issuance
or modification of any other class of the Company's securities.

Item 3. Defaults Upon Senior Securities.
- - - ----------------------------------------

         (Not applicable)

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

         (Not applicable)

Item 5. Other Information.
- - - --------------------------

         (Not applicable)

Item 6. Exhibits and Reports on Form 8-K.
- - - -----------------------------------------

         (a) Exhibits - Pursuant to Regulation S-K Exhibits

                31.1 - Section 302
                Certification of Jeffrey Ploen CFO and CEO

                32.1 - Section 906
                Certification of Jeffrey Ploen CFO and CEO


         (b) Reports on Form 8-K

         8K filed 8/9/2005
         8K/A filed 8/25/2005




<PAGE>


                                   SIGNATURES


         In accordance with the  requirements of the Securities  Exchange Act of
1934, as amended,  the registrant  caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.

                                                     TONGA CAPITAL, INC.


Date: November 18, 2005
                                             /s/Jeffrey Ploen
                                            -------------------------
                                           Jeffrey Ploen, President, CEO & CFO