**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: June 30, 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 o





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 August 11, 2006)










**INROB
      TECH LTD.**


**FORM
      10-QSB**





**INDEX**




Part
                  I - FINANCIAL INFORMATION
              
              
              PageItem
                  1. Financial Statements (Unaudited)
              
              
              3Balance
                  Sheet
              
              
              F-2Statements
                  of Operations
              
              
              F-3Statements
                  of Cash Flows
              
              
              F-4Notes
                  on Financial Information
              
              
              F-6Item
                  2 Management’s Discussion and Analysis or Plan of Operation
              
              
              4Item
                  3 Controls and Procedures
              
              
              16Part
                  II. OTHER INFORMATIONItem
                  1. Legal Proceedings
              
              
              14Item
                  2. Unregistered Sales of Equity Securities and Use of
                  Proceeds
              
              
              14Item
                  3. Defaults Upon Senior Securities
              
              
              14Item
                  4. Submission Of Matters To A Vote of Security Holders
              
              
              14Item
                  5. Other Information
              
              
              15Item
                  6. Exhibits
              
              
              15Signatures
              
              
              15Certifications
              
              
              16




2




**Part
      I:**   **Financial
      Information**





**Item
      1.**   **Financial
      Statements**




**INROB
        TECH LTD.**
 
 **INDEX
        TO INTERIM FINANCIAL STATEMENTS**
 **JUNE
        30, 2006, AND 2005**
 **(Unaudited)**
 
 Financial
                    Statements-Balance
                    Sheet as of June 30, 2006
                F-2Statements
                    of Operations and Comprehensive Income for the Three Months
                  And
                    Six Months Ended June 30, 2006, and 2005
                F-3Statements
                      of Cash Flows for the Six Months EndedJune 30, 2006, and
                      2005
                F-4Notes
                    to Financial Statements June 30, 2006, and 2005
                F-6
  3
 **INROB
          TECH LTD.**
 **BALANCE
          SHEET (NOTE 2)**
 **AS
          OF JUNE 30, 2006**
 **(Unaudited)**
 **ASSETS****2006****Current
                    Assets:**Cash
                    and cash equivalents
                
                $
                -Accounts
                    Receivable-Trade
                
                
                375,099Employees
                    and other
                
                
                10,828Less
                    - Allowance for doubtful accounts
                
                
                -Inventories
                
                
                560,507Cost
                    of uncompleted contracts in excess of billings
                
                
                218,518Prepaid
                    expenses
                
                
                14,864Total
                    current assets
                
                
                1,179,816**Property
                    and Equipment:**Office
                    and computer equipment
                
                
                79,366Furniture
                    and fixtures
                
                
                56,241Vehicles
                
                
                340,993Leasehold
                    improvements
                
                
                11,625488,225Less
                    - Accumulated depreciation and amortization
                
                
                (241,667
                )Net
                    property and equipment
                
                
                246,558**Other
                    Assets:**Deposits
                
                
                2,030Loan
                    receivable - Director and stockholder
                
                
                492,904Loans
                    to related party companies
                
                
                348,457Total
                    other assets
                
                
                843,391**Total
                    Assets**
                
                $
                2,269,765**LIABILITIES
                    AND STOCKHOLDERS' EQUITY****Current
                    Liabilities:**Bank
                    overdrafts
                
                $
                71,509Bank
                    loans and other debt, current portion
                
                
                264,658Convertible
                    debenture
                
                
                42,500Accounts
                    payable - Trade
                
                
                255,171Due
                    to related party - Director and stockholder
                
                
                108,222Billings
                    on uncompleted contracts in excess of costs
                
                
                16,682Due
                    to related party - Investor group
                
                
                111,000Accrued
                    liabilities
                
                
                399,614Reserve
                    for estimated loss on contract
                
                
                36,727Deferred
                    revenue
                
                
                316,723Income
                    taxes payable
                
                
                34,396Total
                    current liabilities
                
                
                1,657,202**Long-term
                    Debt, less current portion:**Bank
                    loans and other debt
                
                
                50,521Total
                    long-term debt
                
                
                50,521Total
                    liabilities
                
                
                1,707,723**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
                
                
                61,350Additional
                    paid-in capital
                
                
                852,568Accumulated
                    other comprehensive income
                
                
                18,230Accumulated
                    (deficit)
                
                
                (370,106
                )Total
                    stockholders' equity
                
                
                562,042**Total
                    Liabilities and Stockholders' Equity**
                
                $
                2,269,765
 
 The
        accompanying notes to financial statements
 are
        an
        integral part of this balance sheet.
 
 F-2
 **INROB
          TECH LTD.**
 **STATEMENTS
          OF OPERATIONS AND**
 **COMPREHENSIVE
          INCOME (NOTE 2)**
 **FOR
          THE THREE-MONTHS AND SIX-MONTHS**
 **ENDED
          JUNE 30, 2006, AND 2005**
 **(Unaudited)**
  **Three
                    Months Ended**
                  **June
                    30,**
                
                **Six
                    Months Ended**
                  **June
                    30,****2006**
                
                **2005**
                
                **2006**
                
                **2005****Revenues:**Services
                
                $
                409,482
                
                $
                246,638
                
                $
                860,316
                
                $
                766,115Product
                    sales
                
                
                69,135
                
                
                158,885
                
                
                184,525
                
                
                242,385Total
                    revenues
                
                
                478,617
                
                
                405,523
                
                
                1,044,841
                
                
                1,008,500**Cost
                    of Goods Sold:**Services
                
                
                248,815
                
                
                295,837
                
                
                523,423
                
                
                607,708Product
                    sales
                
                
                23,724
                
                
                18,209
                
                
                75,817
                
                
                54,240Total
                    cost of goods sold
                
                
                272,539
                
                
                314,046
                
                
                599,240
                
                
                661,948**Gross
                    Profit**
                
                
                206,078
                
                
                91,477
                
                
                445,601
                
                
                346,552**Expenses:**General
                    and administrative
                
                
                138,135
                
                
                132,116
                
                
                327,142
                
                
                166,299Total
                    general and administrative expenses
                
                
                138,135
                
                
                132,116
                
                
                327,142
                
                
                166,299**Income
                    (Loss) from Operations**
                
                
                67,943
                
                
                (40,639
                )
                
                118,459
                
                
                180,253**Other
                    Income (Expense):**Interest
                    income
                
                
                23,046
                
                
                52
                
                
                37,650
                
                
                99Interest
                    (expense)
                
                
                (11,025
                )
                
                (10,644
                )
                
                (21,540
                )
                
                (37,341
                )Total
                    other income (expense)
                
                
                12,021
                
                
                (10,592
                )
                
                16,110
                
                
                (37,242
                )**Income
                    (Loss) before Income Taxes**
                
                
                79,964
                
                
                (51,231
                )
                
                134,569
                
                
                143,011**Provision
                    (Benefit) for income taxes**
                
                
                (10,419
                )
                
                2,406
                
                
                (18,145
                )
                
                (3,613
                )**Net
                    Income (Loss)**
                
                
                69,545
                
                
                (48,825
                )
                
                116,424
                
                
                139,398**Comprehensive
                    Income:**Israeli
                    currency translation
                
                
                34,975
                
                
                22,137
                
                
                14,461
                
                
                13,855**Total
                    Comprehensive Income (Loss)**
                
                $
                104,520
                
                $
                (26,688
                )
                $
                130,885
                
                $
                153,253**Earnings
                    (Loss) Per Common Share:**Earnings
                    (Loss) per common share - Basic and Diluted
                
                $
                0.00
                
                $
                0.00
                
                $
                0.00
                
                $
                0.01**Weighted
                    Average Number of Common Shares Outstanding During the Periods-
                    Basic and
                    Diluted**
                
                
                61,350,180
                
                
                26,989,774
                
                
                61,350,180
                
                
                26,982,025
  The
        accompanying notes to financial statements are
 an
        integral part of these statements.
 
 F-3
  **INROB
        TECH LTD.**
 **STATEMENTS
        OF CASH FLOWS (NOTE 2)**
 **FOR
        THE SIX MONTHS ENDED JUNE 30, 2006, AND 2005**
 **(Unaudited)**
  **Six
                    Months Ended**
                  **June
                    30,****2006**
                
                **2005****Operating
                    Activities:**Net
                    income
                
                $
                116,424
                
                $
                139,398Adjustments
                    to reconcile net income to net cash provided by (used in) operating
                    activities:Depreciation
                    and amortization
                
                
                32,194
                
                
                19,237Reserve
                    for (recovery of ) loss on contract
                
                
                (13,370
                )
                
                18,991Changes
                    in net assets and liabilities-Accounts
                    receivable
                
                
                (64,395
                )
                
                31,393Inventories
                
                
                (83,200
                )
                
                (6,259
                )Cost
                    of uncompleted contracts in excess of billings
                
                
                (28,535
                )
                
                (67,018
                )Prepaid
                    expenses and deposits
                
                
                193
                
                
                25,192Accounts
                    payable - trade
                
                
                (22,346
                )
                
                173,791Accrued
                    liabilities
                
                
                163,663
                
                
                (89,598
                )Billings
                    on uncompleted contracts in excess of related costs
                
                
                15,679
                
                
                27,014Deferred
                    revenue
                
                
                (107,773
                )
                
                (153,581
                )Income
                    taxes payable
                
                
                14,249
                
                
                1,032**Net
                    Cash Provided by (Used in) Operating Activities**
                
                
                22,783
                
                
                119,592**Investing
                    Activities:**Purchases
                    of and adjustments to property and equipment
                
                
                (43,642
                )
                
                12,390**Net
                    Cash Provided by (Used in) Investing Activities**
                
                
                (43,642
                )
                
                12,390**Financing
                    Activities:**Payments
                    on long-term debt
                
                
                (60,743
                )
                
                (134,501
                )Proceeds
                    from (offset to) bank overdrafts
                
                
                31,148
                
                
                (240,355
                )Deferred
                    offering costs
                
                
                -
                
                
                (201,485
                )Loan
                    receivable - Director and stockholder
                
                
                -
                
                
                122,691Payments
                    on Loan receivable - Director and stockholder
                
                
                (9,420
                )
                
                -Proceeds
                    from loan from related party - Investor group
                
                
                146,250
                
                
                -Payments
                    on loan from related party - Investor group
                
                
                (35,250
                )
                
                -Due
                    from related party - Director and stockholder
                
                
                25,801
                
                
                61,972Loans
                    to related party companies
                
                
                (91,388
                )
                
                245,841**Net
                    Cash Provided by (Used in) Financing Activities**
                
                
                6,398
                
                
                (145,837
                )**Effect
                    of Exchange Rate Changes on Cash**
                
                
                14,461
                
                
                13,855**Net
                    Increase (Decrease) in Cash**
                
                
                -
                
                
                -**Cash
                    - Beginning of Period**
                
                
                -
                
                
                -**Cash
                    - End of Period**
                
                $
                -
                
                $
                -
 
 The
        accompanying notes to financial statements are
 an
        integral part of these statements.
  F-4
 **INROB
          TECH LTD.**
 **STATEMENTS
          OF CASH FLOWS (NOTE 2)**
 **FOR
          THE SIX MONTHS ENDED JUNE 30, 2006, AND 2005**
 **(Unaudited)**
  **Supplemental
                    Disclosures of Cash Flow Information:**Cash
                    paid during the period for:Interest
                
                $
                19,422
                
                $
                24,942Income
                    taxes
                
                $
                3,896
                
                $
                2,581
 **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
 **INROB
        TECH LTD.**
 **NOTES
        TO FINANCIAL STATEMENTS**
 **JUNE
        30, 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 solar powered
        equipment, and 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
 
 **INROB
            TECH LTD.**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **JUNE
            30, 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 June 30, 2006, and the operations for the periods ended June 30, 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 June 30, 2006, and for the periods ended
        June
        30, 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 June 30, 2006, and the results of its operations and its cash
        flows for the periods ended June 30, 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 June 30, 2006,
        $270,778 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 June 30, 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
 **INROB
          TECH LTD.**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **JUNE
          30, 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 it is known. As of
        June
        30, 2006, the Company had a reserve for estimated loss on a contract in the
        amount of $36,727.
 
 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 yearsFurniture
                    and fixtures
                3
                    to 15 yearsVehicles
                5
                    to 6 yearsLeasehold
                    improvements
                10
                    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.
 
 
 F-8
 **INROB
          TECH LTD.**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **JUNE
          30, 2006, AND 2005**
 **(Unaudited)**
  *Impairment
        of Long-Lived Assets*
 
 The
        Company evaluates the recoverability of long-lived assets and the related
        estimated remaining lives when events or circumstances lead management to
        believe that the carrying value of an asset may not be recoverable. For the
        periods ended June 30, 2006, and 2005, no events or circumstances occurred
        for
        which an evaluation of the recoverability of long-lived assets was
        required.
 
 *Earnings
        (Loss) Per Common Share*
 
 Basic
        earnings (loss) per share is computed by dividing the net income (loss)
        attributable to the common stockholders by the weighted average number of
        shares
        of common stock outstanding during the period. Fully diluted earnings (loss)
        per
        share is computed similar to basic earnings (loss) 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 June 30, 2006, and 2005, advertising and promotion costs amounted
        to $4,957 and $3,736, respectively. For the six months ended June 30, 2006,
        and
        2005, advertising and promotion costs amounted to $86,821, and $4,774,
        respectively.
 
 F-9
 
 **INROB
            TECH LTD.**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **JUNE
            30, 2006, AND 2005**
 **(Unaudited)**
  *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 June 30, 2006, and 2005,
        the
        only components of comprehensive income (loss) were the net income (loss)
        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.
 
 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 June 30, 2006, the Company did not have any financial
        instruments requiring the estimate of fair value.
 
 F-10
 
 **INROB
            TECH LTD.**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **JUNE
            30, 2006, AND 2005**
 **(Unaudited)**
 *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 June 30, 2006, and revenues and expenses for the periods
        ended
        June 30, 2006, and 2005. Actual results could differ from those estimates
        made
        by management.
 
 **(2)**  **Going
        Concern**
 
 During
        the period ended June 30, 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.
 
 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 June 30, 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
        June 30, 2006, inventories consisted of the following:
 
 2006Work
                    in progress
                
                $
                518,013Materials
                
                
                42,494Total
                
                $
                560,507
  F-11
 
 **INROB
            TECH LTD.**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **JUNE
            30, 2006, AND 2005**
 **(Unaudited)**
  **(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 June 30,
        2006, the balance owed on the loan plus accrued interest amounted to $492,904.
 
 **(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 June 30, 2006, the loans consisted of the following:
 
 2006Ben-Tsur
                    Joseph Holdings Ltd.
                
                $
                220,441Elina
                    Industries Ltd.
                
                
                128,016Totals
                
                $
                348,457
 
 **(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.
  F-12
 
 **INROB
            TECH LTD.**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **JUNE
            30, 2006, AND 2005**
 **(Unaudited)**
  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.
 
 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 December 31, 2006, by written
        agreement between the parties. As of June 30, 2006, accrued interest on the
        Third Debenture, amounting to $3,189, 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.
  F-13
 **INROB
          TECH LTD.**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **JUNE
          30, 2006, AND 2005**
 **(Unaudited)**
  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
        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.
  F-14
 **INROB
          TECH LTD.**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **JUNE
          30, 2006, AND 2005**
 **(Unaudited)**
  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.
  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 periods ended June 30,
        2006,
        and 2005, the Company accrued $100,000 and $30,000, 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.
  F-15
 **INROB
          TECH LTD.**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **JUNE
          30, 2006, AND 2005**
 **(Unaudited)**
  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
        June 30, 2006, Mr. Ben-Tsur Joseph, President and Director of the Company,
        had
        loaned a total of $108,222 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 $46,000
        for
        the remainder of the calendar year 2006.
 
 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 until April, 2006, and June, 2006,
        respectively, when the parties to the sublease agreements moved from the
        leased
        premises of the Company. For the six months ended June 30, 2006, the Company
        received approximately $10,716 of sublease income from the two
        parties.
 
 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
        six months ended June 30, 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


**Item
      2.**   **Management’s
      Discussion and Analysis and 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 with Inrob Ltd., whereby we completed a reverse merger
      with Inrob Ltd., an Israeli engineering firm providing cost-efficient solution
      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.





**Competition**


Our
      competitors include several large, integrated defense contractors (e.g. Northrop
      Grumman, Lockheed Martin, Elbit, El-Op, Israel Aircraft Industries, 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.




4




**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
      June 30, 2006, we had 19 employees, as follows:




Number
                of EmployeesManagement
            3Marketing/Sales
            1Service
            5Sound/Service
              Projects
            6Production/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 Tech 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 are available without charge upon request by contacting our
      corporate office.





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 our common stock of Inrob Tech Ltd. in exchange
      for a promissory note issued by Mr. Joseph in the amount of $475,000.




5




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 percent of the 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. (“Inrob”) 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 of industrial
      electronic, electro-mechanical, optical and other scientific equipment, mainly
      to customers in the defense industry.





Inrob
      Israel and its management team have built its 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 solar energy applications, and dangerous tasks services
      such as nuclear plant maintenance, inspection and decommissioning, the
      demolition industry, firefighting and rescue services.





Our
      UGV
      solutions include:





o
      Remote
      control systems (the “brains” of any robot)


o
      Complete robot systems


o
      Customized solutions




6




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 and sustain our marketing programs, 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.





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 operations 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
      this relationship with them. In the event that our relationship with A.R.T.S.
      Ltd. ceases, 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.




7




As
      we are
      a technology based company, we are required to update our technology and
      knowledge base on a regular basis and as we are a relatively small company
      we
      have never made the quantitative distinction between our research and
      development expenses and any other expenses. Thus we are not able to assess
      the
      amount of funds we have paid for research and development 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 annual revenues (as shown in the table below). If
      we
      are unable to maintain the acknowledged supplier status, our business and
      results of operations may be materially adversely affected.





SALES
      TO
      M.O.D. AND THE ISRAELI DEFENSE FORCES AS PART OF TOTAL SALES


%
                  of total
              %
                  of total
              %
                  of total
              %
                  of totalsales
                  in 2003
              sales
                  in 2004
              sales
                  in 2005
              sales
                  in 2006to
                  (June 30, 2006)**36.36%**
              **42.71**%****
              **39.33**%****
              **46.92**%****


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




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 and sustain 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, 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 any given time. 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.





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 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.




9




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 our and/or any officers thereof for doing business without the
      necessary business license, such prosecutions could materially impair the
      ability of our 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 and as 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 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 unaudited interim financial statements do not provide
      for the effect of inflation on our operations or our financial position. Amounts
      shown for machinery, equipment, office furniture and fixtures, vehicles, and
      leasehold improvements and for other costs and expenses reflect historical
      cost,
      and do not necessarily represent replacement cost. The income and operating
      losses 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.





**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.




10





**Indemnification
      of Directors, Officers and Others**


Our
      By-laws 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 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.





During
      the six months ended June 30, 2006, we obtained a Directors’ and Officers’
Liability insurance policy for the Company in the normal course of business
      to
      provide against possible liability from legal action brought by stockholders
      or
      other entities against our management.





**Anti-Takeover
      Provisions**


We
      do not
      currently have a shareholder 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 CEO, Mr. 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 June 30, 2006 v. Three Months Ended June 30, 2005





For
      the
      three months ended June 30, 2006 v. June 30, 2005, the Company realized $478,617
      in revenues compared to $405,523 for the same period in 2005, which resulted
      in
      an overall increase of $73,094, or 18.0%. The overall increase in revenues
      resulted primarily from an increase in services revenues of $162,844, or 66%,
      offset by a decrease in product sales which amounted to $89,750, or 56.5%.
      Cost
      of goods sold amounted to $272,539 compared to $314,046 for the same period
      in
      2005, resulting in a decrease of $41,507, or 13.2%. General and administrative
      expenses increased from $132,116 in 2005, to $138,135 for the same period in
      2006, resulting in an overall increase of $6,019, or 4.6%. The increase was
      attributable primarily to increases in management fees and promotional expenses.
      Other income (expense) for the three months ended June 30, 2006, went from
      an
      expense of $(10,592) to income of $12,021, which resulted in an overall increase
      in other income $22,613, or 213.5% between the periods. The increase was
      primarily attributable to additional interest income that was derived from
      interesting bearing notes receivable and bank balances. Net income for 2006,
      went from a loss of $(48,825) in 2005 to net income of $69,545 in 2006,
      resulting in an overall increase of $118,370, or 242.4% for the period.
      Comprehensive income for the three months ended June 30, 2006, increased from
      $22,317 in 2005 to $34,975 in 2006, for an overall increase related to currency
      translation rates of $12,838, or 58.0%. Total comprehensive income (loss)
      increased from a loss of $(26,688) in 2005, to $104,520 in 2006, resulting
      in an
      overall increase in income of $131,208, or 491.6%.




11




Six
      Months Ended June 30, 2006 v. Six Months Ended June 30, 2005





For
      the
      six months ended June 30, 2006, v. June 30, 2005, the Company realized
      $1,044,841 in revenues compared to $1,008,500 for the same period in 2005,
      which
      resulted in an overall increase of $36,341, or 3.6%. The overall increase in
      revenues resulted primarily from an increase in services revenues of $94,201,
      or
      12.3%, offset by a decrease in product sales which amounted to $57,860, or
      23.9%. Cost of goods sold amounted to $599,240 compared to $661,948 for the
      same
      period in 2005, resulting in a decrease of $62,708, or 9.5%. General and
      administrative expenses increased from $166,299 in 2005, to $327,143 for the
      same period in 2006, resulting in an overall increase of $160,844, or 96.7%.
      The
      increase was attributable primarily to increases in management fees and
      promotional expenses. Other income (expense) for the six months ended June
      30,
      2006, went from an expense of $(37,242) to income of $16,110, which resulted
      in
      an overall increase in other income $53,352, or 143.3% between the periods.
      The
      increase was primarily attributable to additional interest income that was
      derived from interesting bearing notes receivable and bank balances, and a
      decrease in interest expense due to the repayment of long-term debt and other
      loans. Net income for 2006, went from $139,398 in 2005 to $116,423 in 2006,
      resulting in an overall decrease of $22,975, or 16.5% for the period.
      Comprehensive income for the six months ended June 30, 2006, increased from
      $13,855 in 2005 to $14,461 in 2006, for an overall increase related to currency
      translation rates of $606, or 4.4%. Total comprehensive income decreased from
      $153,253 in 2005, to $130,884 in 2006, resulting in an overall decrease in
      income of $22,369, or 14.6%, due to the activity described above.





Liquidity
      and Financial Resources





During
      the six months ended June 30, 2006, net cash provided by operating activities
      amounted to $22,783 when compared to net cash provided by operating activities
      of $119,592 for the same period in 2005. The decrease in net cash provided
      from
      operations was due primarily to lower net income for period, increases in
      accounts receivable, inventories, and the cost of uncompleted contracts in
      excess of billings, and decreases in accounts payable - trade, and deferred
      revenues, offset by increases in accrued liabilities and depreciation. Net
      cash
      used in investing activities in 2006 for the purchase of property and equipment
      amounted to $43,642. In 2006, financing activities provided $6,398 in net cash
      primarily through loans from related parties. As of June 30, 2006, current
      liabilities exceeded current assets by $477,386, the Company had limited cash
      resources, and the accumulated deficit, while decreasing, amounted to $370,106. **** These
      factors raise substantial doubt about the Company’s ability to continue as a
      going concern. The Company anticipates that in order to fulfill its plan of
      operation including repayment of certain bank debt, a convertible debenture,
      and
      other liabilities, it will need to seek debt and/or equity financing from
      outside sources. The company is currently pursuing debt and equity capital
      formation activities in order to increase its working capital and overall
      solvency positions.




12




**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 is
      required by Israeli Law and also to mitigate these factors, hired an independent
      accountant/bookkeeper to review and compile our financial statements on a
      quarterly and annual basis.





At
      this
      time, management has decided that considering the employees involved and the
      control procedures in place and the potential benefits of adding additional
      employees to clearly segregate 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.





**Changes
      in Internal Controls**


Management
      has evaluated the effectiveness of the disclosure controls and procedures as
      of
      June 30, 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
      three
      month period and six month period ended June 30, 2006, that have materially
      affected or that are reasonably likely to affect the internal controls.




13




**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.





The
      claim
      previously pending against Inrob, Israel from an ex-employee, for which a
      counter claim was filed, was settled during the period ended June 30, 2006.
      The
      matter was settled for consideration that was determined not to have a material
      affect on the current or future operations of the Company.





**Item
      2.**   **Unregistered
      Sales of Equity Securities and Use of Proceeds**





None





**Item
      3.**  **Defaults
      Upon Senior Securities**





None





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





None




14




**Item
      5.**  **Other
      Information**





None





**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








**Signatures**





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




Date:August
              14, 2006
            
            Inrob
              Tech
              Ltd./s/Ben-Tsur
                Joseph, President and Chief Executive/Financial Officer


15