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

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

                                   FORM 10-QSB
                           --------------------------

     Quarterly Report Pursuant to Section 13 or 15 (D) of the Securities Act
             of 1934 For the quarterly period ended: March 31, 2006

                        Commission File number: 000-49950

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

                                 Inrob Tech Ltd.
        (Exact name of small business issuer as specified in its charter)

                                     Nevada
         (State or other jurisdiction of Incorporation or organization)

                                   88-0219239
                        (IRS Employee Identification No.)

                          1515 Tropicana Ave, Suite 140
                               Las Vegas NV 89119
                                  702-795-3601
                    (Address of principal executive offices)

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 and Exchange Act of 1934
during the preceding 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 the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date:

Common Stock, $0.001 par value                      61,350,180
(Class)                                   (Outstanding as of May 10, 2006)


<PAGE>

                                 Inrob Tech Ltd
                                   Form 10-QSB
                                 March 31, 2006

                                      Index

Part I - FINANCIAL INFORMATION                                              Page

Item 1. Financial Statements (Unaudited)                                       3

        Balance Sheet                                                        F-2

        Statements of Operations and Comprehensive Income                    F-3

        Statements of Cash Flows                                             F-4

        Notes on Condensed Financial Information                             F-6

Item 2  Management's Discussion and Analysis or Plan of Operation              4

Item 3  Control and Procedures                                                13

Part II. OTHER INFORMATION

Item 1. Legal Proceedings                                                     14

Item 2. Changes in Securities                                                 14

Item 3. Defaults Upon Senior Securities                                       14

Item 4. Submission Of Matters To A Vote of Security Holders                   14

Item 5. Other Information                                                     14

Item 6. Exhibits and Reports on Form 8 -K                                     14

Signatures                                                                    15

Certifications                                                                16


                                       2
<PAGE>

                          Part I: Financial Information

Item 1. Financial Statements

                                 INROB TECH LTD.

                      INDEX TO INTERIM FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                  (Unaudited)


Financial Statements-

    Balance Sheet as of March 31, 2006 ......................................F-2

    Statements of Operations and Comprehensive Income for the
         Three Months Ended March 31, 2006, and 2005 ...................... .F-3

    Statements of Cash Flows for the Three Months Ended
         March 31, 2006, and 2005 ...........................................F-4

    Notes to Financial Statements March 31, 2006, and 2005 ..................F-6

                                      F-1
<PAGE>

                                 INROB TECH LTD.
                             BALANCE SHEET (NOTE 2)
                              AS OF MARCH 31, 2006
                                   (Unaudited)

                          ASSETS
                                                                        2006
                                                                    -----------
Current Assets:
    Cash and cash equivalents                                       $        --
    Accounts Receivable-
       Trade                                                            317,113
       Employees and other                                               15,168
       Less - Allowance for doubtful accounts                                --
    Inventories                                                         511,722
    Cost of uncompleted contracts in excess of billings                 182,409
    Prepaid expenses                                                      1,500
                                                                    -----------
       Total current assets                                           1,027,912
                                                                    -----------

Property and Equipment:
    Office and computer equipment                                        53,830
    Furniture and fixtures                                               69,390
    Vehicles                                                            312,419
                                                                    -----------
                                                                        435,639
    Less - Accumulated depreciation                                    (218,242)
                                                                    -----------
       Net property and equipment                                       217,397
                                                                    -----------

Other Assets:
    Deposits                                                              1,943
    Loan receivable - Director and stockholder                          488,169
    Loans to related party companies                                    256,959
                                                                    -----------
       Total other assets                                               747,071
                                                                    -----------
Total Assets                                                         $1,992,380
                                                                    ===========

         LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities:
    Bank overdrafts                                                     $78,647
    Bank loans and other debt, current portion                          291,130
    Convertible debenture                                                42,500
    Accounts payable - Trade                                            244,674
    Due to related party - Director and stockholder                      74,854
    Due to related party - Investor group                                81,500
    Accrued liabilities                                                 313,639
    Reserve for estimated loss on contract                               49,609
    Deferred revenue                                                    281,142
    Income taxes payable                                                 27,165
                                                                    -----------
       Total current liabilities                                      1,484,860
                                                                    -----------

Long-term Debt, less current portion:
    Bank loans and other debt                                            49,999
                                                                    -----------
       Total long-term debt                                              49,999
                                                                    -----------
       Total liabilities                                              1,534,859
                                                                    -----------

Commitments and Contingencies

Stockholders' Equity:
    Preferred stock, par value $.001 per share;
       20,000,000 shares authorized; no shares
       issued and outstanding                                                --
    Capital stock, par value $.001 per share;
       80,000,000 shares authorized; 61,350,180
       shares issued and outstanding                                     61,350
    Additional paid-in capital                                          852,568
    Accumulated other comprehensive income                              (16,745)
    Accumulated (deficit)                                              (439,652)
                                                                    -----------

       Total stockholders' equity                                       457,521
                                                                    -----------

Total Liabilities and Stockholders' Equity                           $1,992,380
                                                                    ===========

                 The accompanying notes to financial statements
                   are an integral part of this balance sheet.

                                      F-2
<PAGE>


                                 INROB TECH LTD.
                          STATEMENTS OF OPERATIONS AND
                          COMPREHENSIVE INCOME (NOTE 2)
               FOR THE THREE-MONTHS ENDED MARCH 31, 2006, AND 2005
                                   (Unaudited)

                                                       Three Months Ended
                                                             March 31,
                                                   ----------------------------
                                                       2006            2005
                                                   ------------    ------------
Revenues:
     Services                                          $450,834        $519,477
     Product sales                                      115,390          83,500
                                                   ------------    ------------
         Total revenues                                 566,224         602,977
                                                   ------------    ------------

Cost of Goods Sold:
     Services                                           274,608         311,871
     Product sales                                       52,093          36,031
                                                   ------------    ------------
         Total cost of goods sold                       326,701         347,902
                                                   ------------    ------------
Gross Profit                                            239,523         255,075
                                                   ------------    ------------

Expenses:
     General and administrative                         189,008          34,184
                                                   ------------    ------------
         Total general and administrative expenses      189,008          34,184
                                                   ------------    ------------
Income from Operations                                   50,515         220,891

Other Income (Expense):
     Interest income                                     14,604              47
     Interest (expense)                                 (10,515)        (26,697)
                                                   ------------    ------------
         Total other income (expense)                     4,089         (26,650)
                                                   ------------    ------------
Income before Income Taxes                               54,604         194,241
Provision for income taxes                               (7,726)         (6,018)
                                                   ------------    ------------
Net Income                                               46,878         188,223
                                                   ------------    ------------

Comprehensive Income:
     Israeli currency translation                       (20,514)         (8,282)
                                                   ------------    ------------
Total Comprehensive Income                              $26,364        $179,941
                                                   ============    ============

Earnings Per Common Share:
     Earnings per common share - Basic and Diluted        $0.00           $0.01
                                                   ============    ============

Weighted Average Number of Common Shares
     Outstanding - Basic and Diluted                 61,350,180      26,974,190
                                                   ============    ============

               The accompanying notes to financial statements are
                      an integral part of these statements.

                                      F-3
<PAGE>

                                 INROB TECH LTD.
                        STATEMENTS OF CASH FLOWS (NOTE 2)
               FOR THE THREE MONTHS ENDED MARCH 31, 2006, AND 2005
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                             Three Months Ended
                                                                                   March 31,
                                                                           ----------------------
                                                                              2006         2005
                                                                           ---------    ---------
<S>                                                                         <C>         <C>
Operating Activities:
    Net income                                                              $46,878     $188,223
     Adjustments to reconcile net income to net cash provided
       by (used in) operating activities:
        Depreciation and amortization                                          8,769       13,056
        Reserve for loss on contract                                            (488)      19,847
          Changes in net assets and liabilities-
            Accounts receivable                                              (10,749)     (72,380)
            Inventories                                                      (34,415)     (12,817)
            Cost of uncompleted contracts in excess of billings                7,574      (70,040)
            Prepaid expenses and deposits                                     13,644        8,113
            Accounts payable - trade                                         (32,843)     340,617
            Accrued liabilities                                               77,688     (128,526)
            Billings on uncompleted contracts in excess of related costs      (1,003)      28,232
            Deferred revenue                                                (143,354)    (147,959)
            Income taxes payable                                               7,018        5,473
                                                                           ---------    ---------
Net Cash Provided by (Used in) Operating Activities                          (61,281)     171,839
                                                                           ---------    ---------
Investing Activities:
     Purchases of and adjustments to property and equipment                    8,944       (5,801)
                                                                           ---------    ---------
Net Cash Provided by (Used in) Investing Activities                            8,944       (5,801)
                                                                           ---------    ---------
Financing Activities:
     (Decrease) in long-term debt                                            (34,793)     (34,124)
     Proceeds from (offset to) bank overdrafts                                38,286       (8,397)
     Deferred offering costs                                                      --     (210,572)
     Loan receivable - Director and stockholder                               (4,685)      37,330
     Payments on Loan - Director and stockholder                              (7,567)          --
     Due to related party - Investor group                                    81,500           --
     Loans from related party companies                                          110       58,007
                                                                           ---------    ---------
Net Cash Provided by (Used in) Financing Activities                           72,851     (157,756)
                                                                           ---------    ---------
Effect of Exchange Rate Changes on Cash                                      (20,514)      (8,282)
                                                                           ---------    ---------
Net Increase (Decrease) in Cash                                                   --           --
Cash - Beginning of Period                                                        --           --
                                                                           ---------    ---------
Cash - End of Period                                                       $      --    $      --
                                                                           =========    =========
</TABLE>

               The accompanying notes to financial statements are
                      an integral part of these statements.

                                      F-4
<PAGE>

                                 INROB TECH LTD.
                        STATEMENTS OF CASH FLOWS (NOTE 2)
               FOR THE THREE MONTHS ENDED MARCH 31, 2006, AND 2005
                                   (Unaudited)

Supplemental Disclosures of Cash Flow Information:
     Cash paid during the period for:
          Interest                                    $ 9,452    $20,531
                                                     ========   ========
          Income taxes                                $   708    $   545
                                                     ========   ========

Supplemental Information of Noncash Investing and Financing Activities:

     On January 5, 2005, a former Director and officer of Inrob Tech exercised
     91,075 stock options to purchase a like number of shares of common stock
     for $0.439 per share, or $40,000. The value of the common stock was charged
     against notes payables, accrued interest and accrued compensation due to
     the former Director and officer. In addition, on February 21, 2005, the
     Board of Directors of Inrob Tech accepted the exercise of stock options by
     two parties to acquire 18,215 shares of common stock for $0.439 per share,
     or $8,000. The value of the common stock was charged against accrued
     compensation due to the same former Director and officer.

     In July 2005, the Company issued 602,806 shares of its common stock in
     satisfaction of certain accounts payable, accrued liabilities, accrued
     compensation and related taxes, and notes payable. The value of the
     obligations satisfied by issuance of common stock was $152,586.

     On July 21, 2005, Inrob Tech issued to a former Director and officer of the
     Company 350,000 shares of its common stock for prior services and the
     satisfaction of $40,000 of liabilities of the Company.

     On July 21, 2005, the Company entered into a Stock Purchase Agreement with
     Inrob Israel, and issued 26,442,585 shares of its common (post reverse
     split) for all of the issued and outstanding capital stock of Inrob Israel
     (10,020 shares of common stock). At the same time, the Company effected a
     10.98 for 1 reverse stock split of its common stock. Immediately following
     the completion of the Stock Purchase Agreement transaction, the Company had
     29,999,995 shares of its common stock outstanding. At that time, Mr.
     Ben-Tsur Joseph, the sole Director and officer of Inrob Israel, owned
     28,500,000 shares of the Company's common stock, or 95 percent of the then
     issued and outstanding common stock of Inrob Tech, and had voting control.
     Through this process Inrob Israel is considered to have acquired Inrob Tech
     by a reverse merger. The reverse merger has been recorded as a
     recapitalization of the Company, with the net assets of Inrob Israel and
     Inrob Tech brought forward at their historical bases. The costs associated
     with the reverse merger have been expensed as incurred.

     On July 31, 2005, the Company issued 10,114,470 shares of its common stock
     for the conversion of a convertible debenture issued to a third-party
     entity by Inrob Israel. The value of the common stock issued was $250,000.

     On September 15, 2005, the Company issued 21,035,715 shares of its common
     stock for the conversion of a convertible debenture issued to a third-party
     entity by Inrob Israel. The value of the common stock issued was $632,500.

     On November 30, 2005, the Company issued 200,000 shares of its common stock
     in connection with the satisfaction of accured interest on the $250,000
     convertible debenture issued by Inrob Israel (see above). The value of the
     common stock issued was $25,000.

               The accompanying notes to financial statements are
                      an integral part of these statements.

                                      F-5
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

(1)   Summary of Significant Accounting Policies

      Basis of Presentation and Organization

Inrob Tech Ltd. ("Inrob Tech" or the "Company") is a Nevada corporation which
provides engineering products and services for the maintenance of critical and
sophisticated equipment, and the integration and production of advanced wireless
control solutions for unmanned ground vehicle ("UGV") robots. The remote control
systems of the Company are the "brains" for many UGV solutions. The current
nature of Israel's security situation coupled with the Company's close work with
the Israeli Defense Forces ("IDF") and the Israeli police, has helped the
Company gain extensive experience in a wide range of military and law
enforcement UGV applications and control solutions. The Company has also
targeted the civilian applications market, which includes dangerous tasks such
as nuclear plant maintenance, inspection and decommissioning, the demolition
industry, and firefighting and rescue services. The accompanying financial
statements of Inrob Tech were prepared from the accounts of the Company under
the accrual basis of accounting in United States dollars. In addition, the
accompanying financial statements reflect the completion of a reverse merger
between Inrob Tech and Inrob Ltd. ("Inrob Israel"), which was effected on July
21, 2005.

Prior to the completion of the reverse merger, Inrob Tech was a near dormant
corporation with virtually no assets or operations (essentially since April 1,
2001, when the Company sold its paging business, known as The Sports Page and
Score Page to BeepMe, to a third party vendor and creditor). The Company was
originally incorporated in the State of Nevada under the name of Beeper Plus,
Inc. On July 15, 2003, the Company then changed its name to Western Gaming
Corporation. On August 17, 2005, the Company again changed its name to Inrob
Tech Ltd. to reflect the reverse merger effected on July 21, 2005, and its new
business plan.

Inrob Israel was organized as an Israeli corporation in 1988, under the name of
Eligal Laboratories Ltd., and its UGV solutions include: (i) remote control
systems (the "brains" of any robot); (ii) complete robot systems; and (iii)
customized solutions. Inrob Israel is certified to design, manufacture and
maintain electronic, optical and electro-mechanical equipment, and is a
certified supplier to the Israeli Defense Forces and the Israeli Air Force. It
has also been issued a certificate from the Israeli Air Force stating that its
quality system is approved to perform inspections of products and services
supplied to the Israeli Air Force. Inrob Israel changed its name to Inrob Ltd.
in September 2003.

In addition, in January 2004, Inrob Israel completed two equity purchase
transactions with separate entities and raised $195,000 from the issuance of
30,000,000 shares of its common stock. Thereafter, Inrob Israel commenced a
registration activity of such shares of its common stock on behalf of the two
entities as selling shareholders on Form F-1 with the Securities and Exchange
Commission ("SEC"). The registration activity continued through December 31,
2004, and into the year 2005. In early 2005, Inrob Israel decided not to
complete the registration of the common stock of the selling shareholders with
the SEC, and withdrew its registration statement on July 28, 2005. As an
alternative transaction, effective July 21, 2005, Inrob Israel completed the
reverse merger with Inrob Tech, a publicly traded Nevada corporation.

                                      F-6
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

Given that Inrob Israel is considered to have acquired Inrob Tech by a reverse
merger through a Stock Purchase Agreement, and its sole stockholder currently
has voting control of the Company, the accompanying financial statements and
related disclosures in the notes to financial statements present the financial
position as of March 31, 2006, and the operations for the periods ended March
31, 2006, and 2005, of Inrob Israel under the name of Inrob Tech Ltd. The
reverse merger has been recorded as a recapitalization of the Company, with the
net assets of Inrob Israel and Inrob Tech brought forward at their historical
bases. The costs associated with the reverse merger have been expensed as
incurred.

      Unaudited Interim Financial Statements

The interim financial statements as of March 31, 2006, and for the periods ended
March 31, 2006, and 2005, are unaudited. However, in the opinion of management,
the interim financial statements include all adjustments, consisting only of
normal recurring adjustments, necessary to present fairly the Company's
financial position as of March 31, 2006, and the results of its operations and
its cash flows for the periods ended March 31, 2006, and 2005. These results are
not necessarily indicative of the results expected for the calendar year ending
December 31, 2006. The accompanying financial statements and notes thereto do
not reflect all disclosures required under accounting principles generally
accepted in the United States. Refer to Inrob Tech Ltd.'s audited financial
statements contained in its Annual Report on Form 10-KSB as of December 31,
2005, for additional information, including significant accounting policies.

      Cash and Cash Equivalents

For purposes of reporting within the statement of cash flows, the Company
considers all cash on hand, cash accounts not subject to withdrawal restrictions
or penalties, and all highly liquid debt instruments purchased with a maturity
of three months or less to be cash and cash equivalents.

      Restricted Cash

The Company maintains restricted cash as funds designated for specific purposes
or for compliance with terms of contractual agreements. As of March 31, 2006,
$255,069 was pledged as collateral against certain bank loans, and offset
against bank overdrafts for financial reporting purposes.

      Accounts Receivable

Accounts receivable consist of amounts due from customers, employees and related
parties. The Company establishes an allowance for doubtful accounts in amounts
sufficient to absorb potential losses on accounts receivable. As of March 31,
2006, no allowance for doubtful accounts was deemed necessary. While management
uses the best information available upon which to base estimates, future
adjustments to the allowance may be necessary if economic conditions differ
substantially from the assumptions used for the purpose of analysis.

                                      F-7
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

      Revenue Recognition

The Company generates revenues from product sales and maintenance service
contracts.

Revenues from product sales are recognized on a completed-contract basis, in
accordance with Staff Accounting Bulletin No. 104, "Revenue Recognition in
Financial Statements" ("SAB No. 104") and Statement of Position 81-1,
"Accounting for Performance of Construction-Type and Certain Production-Type
Contracts." Revenue is recognized when delivery has occurred provided there is
persuasive evidence of an agreement, acceptance tests results have been approved
by the customer, the fee is fixed or determinable and collection of the related
receivable is probable. Customers are billed, according to individual
agreements, upon completion of the contract. All product costs are deferred and
recognized on completion of the contract and customer acceptance. A provision is
made for the amount of any expected loss on a contract at the time in is known.
As of March 31, 2006, the Company had a reserve for estimated loss on a contract
in the amount of $49,609.

On-going maintenance service contracts are negotiated separately at an
additional fee. The maintenance service is separate from the functionality of
the products, which can function without on-going maintenance. Revenues relating
to maintenance service contracts are recognized as the services are rendered
ratably over the period of the related contract.

The Company is not required to perform significant post-delivery obligations,
does not provide warranties and does not allow product returns. As such, no
provision is made for costs of this nature.

The Company does not sell products with multiple deliverables. It is
management's opinion that EITF 00-21, "Revenue Arrangements With Multiple
Deliverables" is not applicable.

      Property and Equipment

The components of property and equipment are stated at cost. Property and
equipment costs are depreciated or amortized for financial reporting purposes
over the useful lives of the related assets by the straight-line method. Useful
lives utilized by the Company for calculating depreciation or amortization are
as follows:

         Computer and office equipment               5 to 10 years
         Furniture and fixtures                      3 to 15 years
         Vehicles                                    5 to 6 years

Upon disposition of an asset, its cost and related accumulated depreciation or
amortization are removed from the accounts, and any resulting gain or loss is
recognized.

      Impairment of Long-Lived Assets

Under Statement of Financial Accounting Standards No. 121, as amended,
"Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to
be Disposed Of" ("SFAS 121"), the Company evaluates the recoverability of
long-lived assets and the related estimated remaining lives at each balance
sheet date. The Company records an impairment or change in useful life whenever
events or changes in circumstances indicate that the carrying amount may not be
recoverable or the useful life has changed.


                                      F-8
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

      Earnings Per Common Share

Basic earnings per share is computed by dividing the net income attributable to
the common stockholders by the weighted average number of shares of common stock
outstanding during the period. Fully diluted earnings per share is computed
similar to basic earnings per share except that the denominator is increased to
include the number of additional common shares that would have been outstanding
if the potential common shares had been issued and if the additional common
shares were dilutive.

      Common Stock Registration Expenses

The Company considers incremental costs and expenses related to the registration
of equity securities with the SEC, whether by contractual arrangement as of a
certain date or by demand, to be unrelated to original issuance transactions. As
such, subsequent registration costs and expenses are reflected in the
accompanying financial statements as general and administrative expenses, and
are expensed as incurred.

      Research and Development Costs

The Company conducts research and development activities for others under
contractual arrangements. Research and development costs incurred under
contractual arrangements are accounted for in accordance with Statement of
Financial Accounting Standards No. 68, "Research and Development Agreements"
("SFAS 68"). All costs incurred under the contractual arrangements are deferred
and recognized as cost of sales (product sales) upon completion of the contract
work.

      Deferred Offering Costs

The Company defers as other assets the direct incremental costs of raising
capital until such time as the offering is completed. At the time of the
completion of the offering, the costs are charged against the capital raised.
Should the offering be terminated, deferred offering costs are charged to
operations during the period in which the offering is terminated.

      Advertising and Promotion Costs

Advertising and promotion costs are charged to operations when incurred. For the
three months ended March 31, 2006, and 2005, advertising and promotion costs
amounted to $81,864 and $11,270, respectively.

      Comprehensive Income (Loss)

The Company presents comprehensive income (loss) in accordance with Statement of
Financial Accounting Standards No. 130, "Reporting Comprehensive Income" ("SFAS
130"). SFAS 130 states that all items that are required to be recognized under
accounting standards as components of comprehensive income (loss) be reported in
the financial statements. For the periods ended March 31, 2006, and 2005, the
only components of comprehensive income were the net income for the periods, and
the foreign currency translation adjustments.

      Income Taxes

The Company accounts for income taxes pursuant to SFAS No. 109, "Accounting for
Income Taxes" ("SFAS 109"). Under SFAS 109, deferred tax assets and liabilities
are determined based on temporary differences between the bases of certain
assets and liabilities for income tax and financial reporting purposes. The
deferred tax assets and liabilities are classified according to the financial
statement classification of the assets and liabilities generating the
differences.

                                      F-9
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

The Company maintains a valuation allowance with respect to deferred tax assets.
The Company establishes a valuation allowance based upon the potential
likelihood of realizing the deferred tax asset and taking into consideration the
Company's financial position and results of operations for the current period.
Future realization of the deferred tax benefit depends on the existence of
sufficient taxable income within the carryforward period under the Federal tax
laws.

Changes in circumstances, such as the Company generating taxable income, could
cause a change in judgment about the realizability of the related deferred tax
asset. Any change in the valuation allowance will be included in income in the
year of the change in estimate.

      Foreign Currency Translation

The Company accounts for foreign currency translation pursuant to SFAS No. 52,
"Foreign Currency Translation" ("SFAS 52"). The Company's functional currency is
the Israeli New Shekel. Under SFAS 52, all assets and liabilities are translated
into United States dollars using the current exchange rate at the end of each
fiscal period. Revenues and expenses are translated using the average exchange
rates prevailing throughout the respective periods. Translation adjustments are
included in other comprehensive income (loss) for the period. Certain
transactions of the Company are denominated in United States dollars.
Translation gains or losses related to such transactions are recognized for each
reporting period in the related statement of operations and comprehensive income
(loss).

      Fair Value of Financial Instruments

The Company estimates the fair value of financial instruments using the
available market information and valuation methods. Considerable judgment is
required in estimating fair value. Accordingly, the estimates of fair value may
not be indicative of the amounts the Company could realize in a current market
exchange. As of March 31, 2006, the Company did not have any financial
instruments requiring the estimate of fair value.

      Estimates

The financial statements are prepared on the basis of accounting principles
generally accepted in the United States. The preparation of financial statements
in conformity with generally accepted accounting principles requires management
to make estimates and assumptions that affect the reported amounts of assets and
liabilities as of March 31, 2006, and revenues and expenses for the periods
ended March 31, 2006, and 2005. Actual results could differ from those estimates
made by management.

(2)   Going Concern

During the period ended March 31, 2006, and subsequent thereto, Inrob Tech
continued its operations, and through the latter part of July 2005, its common
stock registration activities. Subsequent to July 21, 2005, the effective date
of the reverse merger between Inrob Tech and Inrob Israel, Inrob Israel withdrew
its Registration Statement on Form F-1 with the SEC, and the Company pursued its
operations, bank overdraft and debt reduction activities with the proceeds
provided from convertible debentures.

                                      F-10
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

While management of the Company believes that the Company will be successful in
sustaining its operating activities and thereby increasing its working capital
from the completion of a reverse merger and third-party loans, there can be no
assurance that the Company will be able to raise the funds needed to meet its
debt and working capital obligations under its business plan, or be successful
in the sale of its products and services that will generate sufficient revenues
to sustain the operations of the Company.

The accompanying financial statements have been prepared in conformity with
accounting principles generally accepted in the United States of America, which
contemplate continuation of the Company as a going concern. The Company has
incurred operating losses, had negative working capital as of March 31, 2006,
and the cash resources of the Company are insufficient to meet its planned
business objectives. These and other factors raise substantial doubt about the
Company's ability to continue as a going concern. The accompanying financial
statements do not include any adjustments to reflect the possible future effects
on the recoverability and classification of assets or the amounts and
classification of liabilities that may result from the possible inability of the
Company to continue as a going concern.

(3)   Inventories

As of March 31, 2006, inventories consisted of the following:

                                             2006
                                           --------

                        Work in progress   $470,721
                        Materials            41,001
                                           --------

                           Total           $511,722
                                           ========

(4)   Loan Receivable - Director and Stockholder

As discussed in Note 8, in July 2005, Inrob Israel purchased, on behalf of
Ben-Tsur Joseph, President, sole Director and stockholder, 2,057,415 shares of
common stock of Inrob Tech in connection with the reverse merger. The amount of
consideration provided by Inrob Israel for the shares was $475,000. Thereafter,
Mr. Joseph entered into a Share Transfer and Loan Agreement with Inrob Israel
whereby the company transferred to Mr. Joseph 2,057,415 shares of the common
stock of Inrob Tech in exchange for a promissory note issued by Mr. Joseph in
the amount of $475,000. The promissory note carries an interest rate of four (4)
percent per annum, and is payable to Inrob Israel on demand. As of March 31,
2006, the balance owned on the loan plus accrued interest amounted to $488,169.

(5)   Loans to Related Party Companies

Loans to related party companies bear interest at a variable rate equivalent to
the minimum rate allowed by the Israel Income Tax Ordinance (4% percent), are
unsecured and are due, including principal and interest, on December 31, 2008.
As of March 31, 2006, the loans consisted of the following:

                                      F-11
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)


                                                          2006
                                                        --------

                        Ben-Tsur Joseph Holdings Ltd.   $194,233
                        Elina Industries Ltd.             62,726
                                                        --------

                           Totals                       $256,959
                                                        ========

(6)   Bank Indebtedness

The Company has various short-term loans and bank loan arrangements to fund its
operations. As security for bank indebtedness, it has pledged and assigned to
Israel Discount Bank all of its revenues from purchase orders with certain
national government customers, as well as a second collateral position on all
other receivables and assets.

(7)   Convertible Debentures

As of August 1, 2004, in connection with the conversion of the common stock
equity investments of two shareholder entities (see Note 8), and the assignment
of the rights and interests of such entities to a third-party entity, Inrob
Israel issued a convertible debenture (the "Debenture") in the amount of
$250,000. The Debenture carried an interest rate of ten (10) percent per annum,
and was due on July 31, 2005, unless otherwise paid to the holder, or converted
into shares of common stock. So long as Inrob Israel was not in default, the
holder of the Debenture was to receive shares of common stock at a discount of
fifty-five (55%) percent of the average closing bid price for the three days
immediately prior to the receipt of the notice of conversion from the holder
divided into the face amount of the Debenture plus accrued interest. The
Debenture also provided that the maturity date may be extended to a date when
Inrob Israel's common stock was publicly traded on a recognized stock exchange.
As of July 31, 2005, Inrob Israel was in default under the terms of the
Debenture, and could not repay the amount due. The Debenture was then assumed by
Inrob Tech and converted into 10,114,285 shares of its publicly traded common
stock. On November 30, 2005, accrued interest of $25,000 related to the
Debenture was also satisfied by the issuance of 200,000 publicly traded shares
of common stock.

On July 21, 2005, Inrob Israel issued a convertible debenture (the "Second
Debenture") in the amount of $575,000 to a third-party entity. The Second
Debenture carried an interest rate of ten (10) percent per annum, and payments
of principal and interest were due and payable as follows: (i) on or about
October 1, 2005, $200,000; (ii) on or about December 1, 2005, $200,000; and,
(iii) on or about February 1, 2006, the remaining amount, including interest, of
$232,500. So long as Inrob Israel was not in default, the holder of the Second
Debenture was to receive shares of common stock at a discount of fifty-five
(55%) percent of the average closing bid price for the three days immediately
prior to the receipt of the notice of conversion from the holder divided into
the face amount of the Second Debenture plus accrued interest. The amount of the
Second Debenture was subsequently increased from $575,000 to $632,500. On
September 13, 2005, the Second Debenture was in default for nonpayment.
Thereafter, effective September 15, 2005, the Second Debenture obligation was
assumed by Inrob Tech, and satisfied by the issuance of 21,035,715 publicly
traded shares of common stock.

                                      F-12
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

On September 30, 2005, the Company issued a convertible debenture (the "Third
Debenture") in the amount of $42,500 to the same third-party entity that was the
recipient of the Second Debenture. The Third Debenture carries an interest rate
of ten (10) percent per annum, was due on November 30, 2005, and is convertible
into 2,000,000 publicly traded shares of the Company's common stock. The due
date of the Third Debenture was extended to April 30, 2006, by mutual agreement
between the parties. The Company plans to seek a second extension of the due
date of the Third Debenture to August 31, 2006, with the consent of the
third-party entity, and potentially change certain terms and conditions of the
debt arrangement. As of March 31, 2006, accrued interest on the Third Debenture,
amounting to $2,134, was reflected as a component of accrued liabilities in the
accompanying balance sheet.

(8)   Capital Stock

On January 5, 2005, a former Director and officer of Inrob Tech exercised 91,075
stock options to purchase a like number of shares of common stock for $0.439 per
share, or $40,000. The value of the common stock was charged against notes
payable, accrued interest and accrued compensation due to the former Director
and officer. In addition, on February 21, 2005, the Board of Directors of Inrob
Tech accepted the exercise of stock options by two parties to acquire 18,215
shares of common stock for $0.439 per share, or $8,000. The value of the common
stock was charged against accrued compensation due to a former Director and
officer.

In July 2005, the Company issued 602,806 shares of its common stock in
satisfaction of certain accounts payable, accrued liabilities, accrued
compensation and related taxes, and notes payable. The value of the obligations
satisfied by issuance of common stock was $152,586.

On July 21, 2005, Inrob Israel purchased, on behalf of Ben-Tsur Joseph,
President, sole Director and stockholder, 2,057,415 shares of common stock of
the Company in connection with the reverse merger. The amount of consideration
provided by Inrob Israel for the shares was $475,000. Thereafter, Mr. Joseph
entered into a Share Transfer and Loan Agreement with Inrob Israel whereby the
company transferred to Mr. Joseph 2,057,415 shares of the common stock of Inrob
Tech in exchange for a promissory note issued by Mr. Joseph in the amount of
$475,000. The promissory note carries an interest rate of four (4) percent per
annum, and is payable to Inrob Israel on demand.

On July 21, 2005, Inrob Tech issued to a former Director and officer of the
Company 350,000 shares of its common stock for prior services and the
satisfaction of $40,000 of liabilities of the Company.

On July 21, 2005, the Company entered into a Stock Purchase Agreement with Inrob
Israel, and issued 26,442,585 shares of its common stock (post reverse split)
for all of the issued and outstanding capital stock of Inrob Israel (10,020
shares of common stock). At the same time, the Company effected a 10.98 for 1
reverse stock split of its common stock. Immediately following the completion of
the Stock Purchase Agreement transaction, the Company had 29,999,995 shares of
its common stock outstanding. At that time, Ben Tsur Joseph, the sole officer
and Director of Inrob Israel, owned 28,500,000 shares of the Company's common
stock, or 95 percent of the then issued and outstanding common stock of Inrob
Tech, and had voting control. Through this process Inrob Israel is considered to
have acquired Inrob Tech by a reverse merger. The reverse merger has been
recorded as a recapitalization of the Company, with the net assets of Inrob
Israel and Inrob Tech brought forward at their historical bases. The costs
associated with the reverse merger have been expensed as incurred.

Effective January 1, 2004, Inrob Israel issued 30,000,000 shares of common stock
(post 100 for 1 stock split) to two unrelated entities as equity investors for
consideration in the amount of $195,000. Thereafter, the Inrob Israel commenced
a registration activity of such shares of its common stock on behalf of the two
entities as selling shareholders on a Form F-1 Registration Statement with the

                                      F-13
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

SEC. The proceeds from the issuance of common stock were used to pay legal and
other professional fees and expenses associated with the Inrob Israel's common
stock registration activities with the SEC. The registration activity continued
through December 31, 2004, and into the year 2005. In early 2005, management
decided not to complete the registration of the common stock of the selling
shareholders with the SEC, and withdrew its registration statement on July 28,
2005. As of August 1, 2004, Inrob Israel notified the two investors that it was
converting their equity investment in common stock into the Debenture. The two
shareholder entities immediately assigned their rights and interests in the
Debenture to a third-party entity. Inrob Israel canceled the 100 for 1 stock
split and the issuance of the 30,000,000 shares of its common stock.

In March 2005, Ben-Tsur Joseph, as President and a Director of Inrob Israel,
entered into an agreement to purchase 5,010 shares of common stock, or fifty
(50%) percent of the total outstanding common stock of that company, from Itshak
Hamami, the other Director of the Inrob Israel. Thereafter, Mr. Joseph owned 100
percent of the issued and outstanding shares of common stock of the Inrob Israel
and became the sole Director and officer of that company.

(9)   Recent Accounting Pronouncements

In July 2005, the Financial Accounting Standards Board ("FASB") issued an
exposure draft of a proposed interpretation, "Accounting for Uncertain Tax
Positions - an Interpretation of SFAS Statement No. 109," ("SFAS No. 109"). This
interpretation would apply to all open tax positions accounted for in accordance
with SFAS No. 109, including those acquired in business combinations. It is a
proposed asset recognition approach to apply a dual threshold for uncertain tax
positions. The interpretation would allow the recognition of a tax benefit when
it is probable that it could be sustained upon audit. The interpretation defines
"probable" as it is defined in SFAS No. 5, "Accounting for Contingencies." The
FASB has not established an effective date for the interpretation. The Company
is currently reviewing the effect, if any, that the proposed guidance would have
on its financial statements.

In February 2006, the FASB issued SFAS No. 155, "Accounting for Certain Hybrid
Financial Instruments--an amendment of FASB Statements No. 133 and 140," ("SFAS
No. 155"). This Statement permits fair value of re-measurement for any hybrid
financial instrument that contains an embedded derivative that otherwise would
require bifurcation; clarifies which interest-only strips and principal-only
strips are not subject to the requirements of SFAS No. 133, "Accounting for
Derivative Instruments and Hedging Activities," establishes a requirement to
evaluate interests in securitized financial assets to identify interests that
are freestanding derivatives or that are hybrid financial instruments that
contain an embedded derivative requiring bifurcation; clarifies that
concentrations of credit risk in the form of subordination are not embedded
derivatives; and amended SFAS No. 140, "Accounting for Transfers and Servicing
of Financial Assets and Extinguishments of Liabilities," to eliminate the
prohibition on a qualifying special-purpose entity from holding a derivative
financial instrument that pertains to a beneficial interest other than another
derivative financial instrument. SFAS No. 155 is effective for all financial
instruments acquired, issued, or subject to a re-measurement (new basis) event
occurring after the beginning of an entity's first fiscal year that begins after
September 15, 2006. The Company is currently reviewing the effect, if any, the
proposed guidance will have on its financial statements.

                                      F-14
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

In March 2006, the FASB issued SFAS No. 156, "Accounting for Servicing of
Financial Assets," ("SFAS No. 156"), which amends SFAS No. 140," Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of Liabilities."
In a significant change to current guidance, SFAS No. 156 permits an entity to
choose either of the following subsequent measurement methods for each class of
separately recognized servicing assets and servicing liabilities: (1)
Amortization Method or (2) Fair Value Measurement Method. SFAS No. 156 is
effective as of the beginning of an entity's first fiscal year that begins after
September 15, 2006. The Company is currently reviewing the effect, if any, the
proposed guidance will have on its financial statements.

(10)  Related Party Transactions

Inrob Israel entered into a management agreement with a Director and officer on
October 1, 2003, which was subsequently extended as to its commencement date to
May 1, 2005. Other terms and conditions related to equipment usage commenced
with the original date of the agreement. Under the terms of the agreement, the
Company is obligated to pay $15,000 per month during the first year and $20,000
per month thereafter for management fees. For the three months ended March 31,
2006, and 2005, the Company accrued $45,000 and $0, respectively under the
management agreement. The Director and officer has agreed that he will not
demand that the Company pay to him any accrued amounts related to the management
agreement until the end of calendar year 2006. The management agreement does not
have a specific completion date, but may be terminated by either party on
written notice of three months.

As described in Note 8 above, in July 2005, Inrob Israel purchased, on behalf of
Ben-Tsur Joseph, its President, Director and sole stockholder, 2,057,415 shares
of common stock of Inrob Tech in connection with the reverse merger. The amount
of consideration provided by Inrob Israel for the shares was $475,000.
Thereafter, Mr. Joseph entered into a Share Transfer and Loan Agreement with
Inrob Israel whereby the company transferred to Mr. Joseph 2,057,415 shares of
the common stock of Inrob Tech in exchange for a promissory note issued by Mr.
Joseph in the amount of $475,000. The promissory note carries an interest rate
of four (4) percent per annum, and is payable to Inrob Israel on demand.

As of March 31, 2006, Mr. Ben-Tsur Joseph, President and Director of the
Company, loaned $74,854 to the Company for working capital purposes. The loan is
unsecured, non-interest bearing, and has no terms for repayment.

(11)  Commitments and Contingencies

For the year ended December 31, 2005, the Company was a party to a lease
agreement in Israel for its premises which expired in January, 2006. In 2006,
the Company entered into a new one-year lease agreement, with an option to
extend the agreement for an additional year. The Company may terminate the lease
agreement upon 60-days notice. Future minimum annual payments (exclusive of
taxes, insurance and maintenance costs) under the lease are approximately
$68,950 for the remainder of the calendar year 2006.

                                      F-15
<PAGE>

                                 INROB TECH LTD.
                          NOTES TO FINANCIAL STATEMENTS
                            MARCH 31, 2006, AND 2005
                                   (Unaudited)

The Company also entered into two sublease agreements for its leased premises in
Israel which expired on December 31, 2005, under which it received approximately
$31,350 for the year. Subsequent to December 31, 2005, the sublease agreements
continued on a month-to-month basis, and the Company intends to execute new
sublease agreements with its tenants in 2006.

In December 2005, the Company entered into an agreement for securing capital
financing, and services related to stockholder relations and introductory
services to market makers with an unrelated entity. The terms of the agreement
required a payment of $50,000 at the commencement of the services which began in
January 2006, and $10,000 per month thereafter for a period six months. For the
period ended March 31, 2006, the Company paid $70,000 for services related to
the agreement. Funding for the agreement was provided by an advance from a
related party investor group.

In February 2006, the Company entered into an agreement with MoneyTV for certain
media services related to the promotion of the Company on an international
level. The agreement required the payment of a fee of $11,500 for such services.
Funding for the agreement was provided by an advance from a related party
investor group.


                                      F-16
<PAGE>

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

FORWARD LOOKING STATEMENTS

The following discussion should be read in conjunction with our unaudited
interim financial statements and notes thereto included herein. In connection
with, and because we desire to take advantage of, the "safe harbor" provisions
of the Private Securities Litigation Reform Act of 1995, we caution readers
regarding certain forward looking statements in the following discussion and
elsewhere in this Report and in any other statement made by, or on our behalf,
whether or not in future filings with the Securities and Exchange Commission.
Forward-looking statements are statements not based on historical information
and which relate to future operations, strategies, financial results or other
developments. Forward looking statements are necessarily based upon estimates
and assumptions that are inherently subject to significant business, economic,
and competitive uncertainties and contingencies, many of which are beyond our
control and many of which, with respect to future business decisions, are
subject to change. These uncertainties and contingencies can affect actual
results, and could cause actual results to differ materially from those
expressed in any forward-looking statements made by, or on our behalf. We
disclaim any obligation to update forward-looking statements.

General

On July 15, 2003, Beeper Plus, Inc. changed its name to Western Gaming
Corporation. Western Gaming Corporation (the "Company" or "WGC"), a Nevada
corporation, was incorporated on March 25, 1986, and has its corporate
headquarters at 1515 E. Tropicana Ave, #140, Las Vegas, NV, 89119. WGC was in
the business of collecting, organizing and disseminating timely sports
information through wireless services to individual and corporate customers
throughout the United States, Canada and the Caribbean, as well as news
information through a network of resellers. While the Company maintained its
corporate name, Beeper Plus, Inc., we entered into a Purchase and Sale
transaction on March 19, 2001, which became effective as of April 1, 2001. At
that time, we sold the paging business known as The Sports Page and Score Page
to BeepMe, a third-party vendor and our creditor. As a consequence of the sale
of our paging business, we ceased business operations in the paging business. On
July 21, 2005, we entered into a Stock Purchase Agreement, and completed a
reverse merger with Inrob Ltd., an Israeli engineering firm providing
cost-efficient solutions for organizations to outsource maintenance of critical
and sophisticated equipment. We provide engineering products and services for
the maintenance of critical and sophisticated equipment, and the integration and
production of advanced wireless control solutions for unmanned ground vehicle
("UGV") robots. The remote control systems of the Company are the "brains" for
many UGV solutions.


                                       4
<PAGE>

Competition

Our competitors include several large, integrated defense contractors (e.g.
Northrop Grumman, Lockheed Martin, Elbit, El-Op, Israel Aircraft Industries, and
Israel Military Industries). These companies have significantly greater
financial, technical and human resources than we do, as well as a wider range of
products than we have. In addition, many of our competitors have much greater
experience in marketing their products, as well as more established
relationships with our target government customers. Our competitors may also
have greater name recognition and more extensive customer bases that they can
use to their benefit. As a result, we may have difficulty maintaining our market
share.

Intellectual Property

We do not have any patents, trademarks or any other protection over our
intellectual property. All of our intellectual property is "know how" and not
original proprietary intellectual property. As such, it and cannot be protected
by patent or trademark. In addition, we do not have confidentiality agreements
with any of our employees or suppliers with respect to our intellectual
property. The theft or unauthorized use of our intellectual property is not
sufficiently provided for, and our intellectual property is extremely
susceptible to theft or unauthorized use. Any theft or unauthorized use of our
intellectual property could materially adversely affect our operations.

Employees

As of March 31, 2006, we had 19 employees, as follows:

                         Number of Employees
--------------------------------------------
Management                       3
Marketing/Sales                  1
Service                          5
Sound/Service Projects           6
Production/Products              4


There is currently a collective agreement signed between the labor federation
and the industry union in Israel which applies on the employees of Inrob Ltd.
under an expansion order. We believe that our employee relations are good.

General Information

We are a SEC reporting company and file our annual report on Form 10-KSB,
quarterly reports on Form 10-QSB, current reports on Form 8-K and amendments to
these reports filed or furnished pursuant to Section 13 or 15(d) of the
Securities and Exchange Act of 1934. We file these reports electronically with
the SEC. The SEC maintains an Internet site at "http://www.sec.gov/" that
contains these reports, any proxy and information statements, and other
information that we are required to file. Go to the EDGAR link for company
filings. A copy of this report or any of our reports is available without charge
upon request by contacting our corporate office.


                                       5
<PAGE>

On July 21, 2005, we entered into a Stock Purchase Agreement with the sole
shareholder of Inrob Ltd., Ben Tsur Joseph, whereby all of the issued and
outstanding shares of Inrob Ltd. were acquired by us for a total of 26,442,585
shares of common stock, issued after the reverse split of the common stock at
the rate of 10.98 shares of old common stock for each one share of new common
stock. As part of the reverse merger 2,057,415 shares of our common stock were
purchased by Inrob Ltd on behalf of Mr. Joseph. Thereafter, Mr. Joseph entered
into a Share Transfer and Loan Agreement with Inrob Ltd. whereby Inrob Ltd.
transferred to Mr. Joseph 2,057,415 shares of the common stock of Inrob Tech
Ltd. in exchange for a promissory note issued by Mr. Joseph in the amount of
$475,000.

The shares issued to Mr. Joseph, together with the shares issued to Inrob Ltd.
in the reverse merger, gave Mr. Joseph, at the time of the transaction, control
over approximately 95% of the then issued and outstanding shares of the common
stock immediately after the effectiveness of the reverse split.

As part of the transaction with Mr. Joseph, Mr. Frank DeRenzo, former President
and former controlling shareholder of the Company, received a total of 350,000
shares of post reverse common stock for consultancy services provided in the
past.

The name of our Company was changed to Inrob Tech Ltd. effective September 1,
2005.

PLAN OF OPERATIONS

Our operating subsidiary is Inrob Ltd. ("Inrob Israel"). Inrob Israel was
established in 1988 as an Israeli engineering firm providing cost-efficient
solutions for organizations to outsource maintenance of critical and
sophisticated equipment. We now provide maintenance support for industrial
electronic, electro-mechanical, optical and other scientific equipment, mainly
to customers in the defense industry.

Inrob Israel and its management team have built it operations on this
engineering experience and expanded customer base. In 1992, a second area of
operations was added. Today, on top of our maintenance and support services, we
develop, integrate and produce advanced wireless control solutions for unmanned
ground vehicle ("UGV") robots. Our remote control systems are the "brains" for
many UGV solutions.

The current nature of Israel's security situation, coupled with our close work
with the Israel Defense Forces ("IDF") and the Israeli police, has helped us
gain extensive experience in a wide range of military and law enforcement UGV
applications and control solutions. We have the ability to provide fast and
reliable solutions to meet the immediate operational needs of front-line IDF
units as they arise. We recently began targeting the civilian applications
market, which includes dangerous tasks such as nuclear plant maintenance,
inspection and decommissioning, the demolition industry, firefighting and rescue
services.


                                       6
<PAGE>

Our UGV solutions include:

      o     Remote control systems (the "brains" of any robot)
      o     Complete robot systems
      o     Customized solutions

We are certified to design, manufacture and maintain electronic, optical and
electro-mechanical equipment, and are a certified supplier to the Israel Defense
Forces and the Israeli Air Force. We have also been issued a certificate from
the Israeli Air Force stating that our quality system is approved to perform
Inspection of products and services supplied to the Israeli Air Force.

The principal office of our subsidiary is 2 Haprat Street, Yavne, Israel. Our
telephone number is +972 8 9324 333.

RISK FACTORS

WE ARE INVESTING TIME AND RESOURCES IN NEW BUSINESS INITIATIVES THAT MIGHT NOT
MATERIALIZE TO COMMERCIAL VIABILITY.

As a result, we might incur substantially more expenses than income, and might
not have enough resources to fund growth that may be commercially viable. If we
are not able to successfully initiate our marketing program, we may not be able
to generate enough sales to remain a viable company. Competitors already
established in certain industries may already have customer bases that we may
not be able to sell to.

WE ARE DEPENDENT ON OUR MEMBERS OF MANAGEMENT AND CERTAIN KEY PERSONNEL, AND IF
WE LOSE THOSE PERSONNEL, OUR BUSINESS COULD FAIL.

Our future success depends, in significant part, upon the continued service of
our senior management team, specifically Nissim Halabi and Ben-Tsur Joseph. We
do not have employment or non-competition agreements with any members of
management. The loss of any of our members of management could have a material
adverse affect on our business, specifically the loss of Nissim Halabi, who has
spent a considerable amount of time researching and developing the idea for the
outsourcing and maintenance of critical and sophisticated equipment. In
addition, we have several other key employees in our engineering and development
department, and maintenance and service departments, with whom we do not have
employment agreements. The loss of any of our key employees could have a
material adverse affect on our operations. We do not maintain key man life
insurance on any of our personnel. Our future success also depends on our
continuing ability to attract and retain highly qualified personnel. Competition
for such personnel is intense, and we may experience difficulties in attracting
the required number of such individuals. If we are unable to hire and retain
personnel in key positions, our business could fail.


                                       7
<PAGE>

IF WE CANNOT MAINTAIN OUR CURRENT RELATIONSHIP WITH A.R.T.S. LTD. OUR OPERATIONS
WOULD BE MATERIALLY ADVERSELY AFFECTED.

One of our main sub-contractors, A.R.T.S. Ltd., provides critical research and
development, and production services to us. During the past 10 years, A.R.T.S.
Ltd. has developed for us most of the software required for our robot related
activities. We do not have an agreement with A.R.T.S. Ltd. for the provision of
their services to us, and cannot be assured that we will be able to maintain our
relationship with them. If our relationship with A.R.T.S. Ltd. should cease, the
interruption to our research and development activities and production
operations would be harmful to our business, and may require a long period of
time to establish relationships with new partners with the required level of
know-how and expertise. We currently know of several wireless communications
software companies, both in Israel and worldwide, capable of providing us with
the same services we currently outsource to A.R.T.S. Ltd.

As we are a technology based company we are required to update our technology
and knowledge base on a regular basis. We are also a relatively small company,
and have never made the quantitative distinction between our R&D expenses and
any other expenses. Thus we are not able to assess the amount of funds we have
paid for R&D over the years, nor are we able to assess the financial effects a
break up with A.R.T.S. Ltd. may have on our business.

IF WE DO NOT MAINTAIN OUR ACKNOWLEDGED SUPPLIER STATUS WITH THE ISRAELI MINISTRY
OF DEFENSE ("M.O.D.") OUR BUSINESS COULD BE MATERIALLY ADVERSELY AFFECTED.

We currently maintain the status of an acknowledged supplier to the Israeli
Ministry of Defense and have top security clearance. Acknowledged supplier
status allows us to provide services to the Israeli Ministry of Defense and the
Israeli Defense Forces (i.e. Army, Navy and Air Force), which comprise a
significant portion of our quarterly and annual revenues. If we are unable to
maintain the acknowledged supplier status, our business and results of
operations may be materially adversely affected.

OUR INTELLECTUAL PROPERTY IS UNPROTECTED, AND IS SUSCEPTIBLE TO PIRACY.

We do not have any patents, trademarks, or any other protection over our
intellectual property. All of our intellectual property is "know how" and not
original proprietary intellectual property. As such, it cannot be protected by
patent or trademark. In addition, we do not have confidentiality agreements with
any of our employees or suppliers with respect to our intellectual property. The
theft or unauthorized use of our intellectual property is not sufficiently
provided for, and our intellectual property is extremely susceptible to theft or
unauthorized use. Any theft or unauthorized use of our intellectual property
could materially adversely affect our operations.


                                       8
<PAGE>

WE WILL NEED ADDITIONAL WORKING CAPITAL TO FINANCE OUR BUSINESS PLAN, AND SUCH
FINANCING MAY BE UNAVAILABLE OR TOO COSTLY.

In order to continue our business plan, we will need to secure financing in the
future. Our ability to secure financing and allocate sufficient funds required
to support our marketing activity may be difficult. Additional financing may not
be available on favorable terms, if at all. If we raise additional funds by
selling our equity securities, the percentage ownership of our then current
stockholders will be reduced. There can be no assurance that we will be able to
raise additional funds on acceptable terms, if at all. If we cannot raise
adequate funds to satisfy our capital requirements, we may have to limit our
operations significantly.

WE MAY NOT BE ABLE TO COMPETE SUCCESSFULLY AGAINST CURRENT AND FUTURE
COMPETITORS.

Our competitors include several large, integrated defense contractors (e.g.
Northrop Grumman, Lockheed Martin, Elbit, El-Op, Israel Aircraft Industries, and
Israel Military Industries). These companies have significantly greater
financial, technical and human resources than we do, as well as a wider range of
products than we have. In addition, many of our competitors have much greater
experience in marketing their products, as well as more established
relationships with our target government customers. Our competitors may also
have greater name recognition and more extensive customer bases that they can
use to their benefit. As a result, we may have difficulty maintaining our market
share.

ANY SIGNIFICANT DELAY IN COLLECTING OUTSTANDING RECEIVABLES FROM ISRAEL'S
MINISTRY OF DEFENSE COULD ADVERSELY AFFECT OUR ABILITY TO CONDUCT OUR BUSINESS.

Israel's Ministry of Defense is one of our significant customers and comprises a
significant portion of our accounts receivable at many times. The M.O.D.'s
conventional payment terms are current month + 90 days. In the past we have
experienced significant delays in payment from the M.O.D. (up to current payment
+ 150 days), and any future delays could adversely affect our cash flow and
ability to operate our business. These delays are mostly due to the M.O.D.'s
budget volatility, its general supplier payment policies, and public workers'
strikes.

THE VOLATILITY OF THE M.O.D.'S BUDGET COULD ADVERSELY AFFECT THE AMOUNT OF
BUSINESS IT MAY CONDUCT WITH US.

In the past, the M.O.D.'s budget has been volatile and any significant cuts in
its budget could adversely affect the amount of business it conducts with us. As
our largest customer, any significant reduction in the amount of purchases the
M.O.D. makes from us or from third parties which have subcontracted work to us,
could materially adversely affect our results of operations.


                                       9
<PAGE>

WE CURRENTLY OPERATE WITHOUT A VALID BUSINESS LICENSE

Under Israeli law, we are obliged to obtain and sustain a business license when
doing business. We are currently operating without such a license. Under Israeli
law such actions may lead to the court fining the Company or even ordering the
imprisonment (the maximum sentence is 18 months) of officers of the Company.
Furthermore, we may be fined or even ordered to close our business premises
until obtaining the required license. We do not believe that our business or
future prospects have been materially, adversely affected by our present lack of
a license, but are nonetheless, currently seeking to secure a business license.

We do not know whether our clients are aware of us operating without a valid
business license, and do not believe them knowing of such would materially
adversely affect our business with them. Nonetheless, should the relevant
authorities prosecute us or our officers for doing business without the
necessary business license, such prosecutions could materially impair our
ability to maintain and/or conduct our business.

IF OUR EMPLOYEES' ENTITLEMENTS DO NOT COMPLY WITH ISRAELI LAW, WE MAY HAVE TO
PAY ADDITIONAL COMPENSATION TO OUR EMPLOYEES

Terms of employment for our employees are individually negotiated with each and
every employee. The relationship between the parties, their rights and mutual
duties are determined solely on the basis of the verbal agreements reached after
these negotiations.

As we have a good overall relationship with our employees, it is common practice
for us to amicably settle all debts between the parties upon the termination of
the employees' term with us. We have never made an active effort to ascertain
whether or not workers may be entitled to such termination payments, benefits or
advantages, nor have we ever made an active effort to ascertain what such
payments, benefits or advantages might be.

We have no knowledge as to whether we adhere to the aforementioned legal
requirements. Should an authorized court determine that we do not adhere to the
said requirements, we may be responsible to pay damages that could adversely
affect the results of our operations.

Inflation

The amounts presented in our interim financial statements do not provide for the
effect of inflation on our operations or our financial position. Amounts shown
for machinery, equipment and vehicles, and for certain costs and expenses
reflect historical cost and do not necessarily represent replacement cost. The
income and expenses shown would be greater than reported if the effects of
inflation were reflected either by charging operations with amounts that
represent replacement costs or by using other inflation adjustments.


                                       10
<PAGE>

Government Regulation

To the best of our knowledge, we are not currently subject to direct federal,
state or local regulation in the United States, other than regulations
applicable to businesses generally. We may also be subject to Israeli
regulations and laws that could restrict our business opportunities and growth.

Indemnification of Directors, Officers and Others

Our Bylaws contain provisions with respect to the indemnification of our
officers and directors against all expenses (including, without limitation,
attorneys' fees, judgments, fines, settlements, and other amounts actually and
reasonably incurred in connection with any proceeding arising by reason of the
fact that the person is one of our officers or directors) incurred by an officer
or director in defending any such proceeding to the maximum extent permitted by
Nevada law.

Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers and controlling persons of our
company under Nevada law or otherwise, we have been advised that the opinion of
the Securities and Exchange Commission is that such indemnification is against
public policy as expressed in the Securities Act of 1933 and is, therefore,
unenforceable.

Anti-Takeover Provisions

We do not currently have a shareholders' rights plan or any anti-takeover
provisions in our By-laws. Without any anti-takeover provisions, there is no
deterrent for a take-over of our company, which may result in a change in our
management and directors. At the present time, a large percentage of our shares
are owned by a single shareholder, our Chairman and Chief Executive Officer,
Ben-Tsur Joseph. This would make any takeover attempt difficult.

Reports to Security Holders

Under the securities laws of Nevada, we are not required to deliver an annual
report to our stockholders, but we intend to send an annual report to our
stockholders.

Results of Operations:

Three Months Ended March 31, 2006 v. Three Months Ended March 31, 2005.


                                       11
<PAGE>

For the three months ended March 31, 2006, revenues of the Company amounted to
$566,224, which represented a decrease of $36,753, or 6.1% overall, from
revenues of $602,977 realized for the same period in 2005. Services revenues
decreased $68,643, or 13.2%, to 450,834, while product sales increased $31,890,
or 38.2%, to $115,390 when compared to the same period in 2005.

Cost of goods sold amounted to $326,701 for the 2006 quarterly period, which
represented a decrease of $21,201 or 6.1%, when compared to cost of goods sold
of $347,902 for the same period in 2005. Gross profit for the quarterly period
in 2006 decreased by $15,552, or 6.1% to $239,523 when compared to $255,075 for
the same period in 2005.

General and administrative expenses increased $154,824, or 453% to $189,008 for
the quarter ended March 31, 2006, when compared to $34,184 for the same period
in 2005. The overall increase was primarily related to increases in management
salaries and wages, and advertising and promotional fees which amounted to
$73,964 and $81,864, respectively.

Net income for the quarter ended March 31, 2006, decreased by $141,345, or 75%,
when compared to net income of $188,223 for the same quarter in 2005. The reason
for the decrease was primarily related to the decrease in revenues, and the
increase in general and administrative expenses described above. Earnings per
share decreased $0.01 per share to $0.00 per share for the quarter ended March
31, 2006, compared to the same period in 2005.

The weighted average number of common shares outstanding increased from
26,974,190 in 2005 to 61,350,180 in 2006 as a result of the common stock
transactions completed by the Company in the latter part of the 2005 year.

Liquidity and Financial Resources:

During the three months ended March 31, 2006, net cash used in operating
activities was $61,281, when compared to net cash provided by operating
activities of $171,839 for the same period in 2005. The decrease was primarily
related to the decrease in net income for the period and changes in accounts
receivable - trade. Net cash provided by financing activities amounted to
$72,851, when compared to net cash used in financing activities of $157,756 for
the same period in 2005. The difference in financing activities was primarily
related to deferred offering costs incurred of $210,572 in 2005.

As of March 31, 2006, the Company had negative working capital of $456,948.
Management of the Company anticipates that in order to proceed with its plan of
operation including payment of bank of other obligations, it will need to
continue to expand its operations and customer base, seek financing from outside
equity and debt sources, and sustain profitable operations.


                                       12
<PAGE>

Item 3. Controls and Procedures

Evaluation and Disclosure Controls and Procedures

The Company, under the supervision and with the participation of our management,
under our Sole Executive Officer, filling the position of Chief Executive
Officer and Chief Financial Officer, has evaluated the effectiveness of the
design and operation of the Company's "Disclosure Controls and Procedures," as
such term is defined in Rules 13a-15e promulgated under the Exchange Act as of
this Report. Based upon that evaluation, the Chief Executive Officer and Chief
Financial Officer has concluded that our disclosure controls and procedures were
effective as of the end of the period covered by this Report to provide
reasonable assurance that information required to be disclosed by our in reports
that we file or submit under the Exchange Act is recorded, processed, summarized
and reported within the time periods specified in SEC rules and forms. The
Company's Chief Executive Officer and Chief Financial Officer has also concluded
that our disclosure controls and procedures are effective also to ensure that
information required to be disclosed in reports filed or submitted under the
Exchange Act are accumulated and communicated to our management to allow timely
decisions on required disclosure.

Management is aware that there is a lack of segregation of duties due to the
small number of employees managing administrative and financial matters. This
constitutes a significant deficiency in the financial reporting. Management has,
as required by Israeli Law and also to mitigate these factors, hired an
independent certified public accountant in Israel to review and audit our
financial statements on a quarterly and annual basis. Such quarterly and annual
financial statements are also reviewed and audited by an independent certified
public accounting firm in the United States that is registered with the Public
Company Accounting Oversight Board.

Currently, management has decided that considering the employees involved and
the control procedures in place, the potential benefits of adding additional
employees to achieve a greater segregation of duties does not justify the
additional expense.

We will periodically reevaluate this situation. If the situation changes and
sufficient capital is secured, it is our intention to increase staffing to
mitigate the current lack of segregation of duties within the general,
administrative, and financial functions of the Company.

Changes in Internal Controls

Management has evaluated the effectiveness of the disclosure controls and
procedures as of March 31, 2006. Based on such evaluation, management has
concluded that the disclosure controls and procedures were effective for their
intended purpose described above. There were no changes to the internal controls
during the first quarter ended March 31, 2006, that have materially affected or
that are reasonably likely to affect the financial reporting or disclosure
procedures of the Company.


                                       13
<PAGE>

Limitations on the Effectiveness of Controls

A control system, no matter how well conceived and operated, can provide only
reasonable, not absolute, assurance that the objectives of the control system
are met. Because of the inherent limitations in all control systems, no
evaluation of controls can provide absolute assurance that all control issues
and instances of fraud, if any, within a company have been detected. Our
disclosure controls and procedures are designed to provide reasonable assurance
of achieving its objectives. Our principal executive officer and principal
financial officer concluded that the Company's disclosure controls and
procedures are effective at that reasonable assurance level.

                           Part II. Other Information

Item 1. Legal Proceedings.

Other than as set forth herein, we are not aware of any pending or threatened
litigation against us that we expect will have a material adverse effect on our
business, financial condition, liquidity, or operating results. However, legal
claims are inherently uncertain and we cannot assure you that we will not be
adversely affected in the future by legal proceedings.

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

      Effective January 1, 2006, Mr. Rami Palatchi resigned as a member of the
Board of Directors of the Company.

Item 6. Exhibits

      a.    Exhibits:
      3.1   Articles of Incorporation of the Registrant, as amended*
      3.2   By-laws of the Registrant, as amended*
      31.1  Section 302 Certification of Chief Executive/Accounting Officer (1)
      32.1  Section 906 Certification of Chief Executive/Accounting Officer (1)
      ------------
* Previously filed
(1) Filed herewith


                                       14
<PAGE>

Signatures

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

Date: May 15, 2006                  Inrob Tech Ltd.


                                    /s/
                                    -------------------------------
                                    Ben-Tsur Joseph, Chief Executive Officer,
                                    Chief Financial Officer


                                       15