**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB**

| [                x                ] | QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934. |
|-------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|

|   | **For                the quarterly period ended September 30,                2006** |
|--------|-------------------------------------------------------------------------------------|

| [   ] | TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934. |
|----------------------|----------------------------------------------------------------------------------------------------------------------------------------|

|   | For                the transition period from ____________ to                ________________ |
|--------|-----------------------------------------------------------------------------------------------|

| ** EXPRESS                SYSTEMS CORP.**               |
|--------------------------------------------------------------|
|  (Name                of small business in its charter) |

| Nevada                                                                               |  333-107002                        |  91-1918324                                                      |
|--------------------------------------------------------------------------------------|-----------------------------------------|-----------------------------------------------------------------------|
| (State                or other jurisdiction of                incorporation)         | (Commission                File Number) | (I.R.S.                Employer Identification                Number) |
|                                                                                 |                                    |                                                                  |
|  114                W. Magnolia Street, Suite 446, Bellingham                WA |                                    |   98225                                                     |
|  (Address                of principal executive                offices)         |                                    | (Zip                Code)                                        |

| Registrant's                telephone number, including area code:  (800)                661-7830 |
|--------------------------------------------------------------------------------------------------------|

----

**Express      Systems Corporation**

**Form      10-QSB**

**Index**

|  **Part              I.**  |  **Financial              Information**                                       |  **Page** |
|---------------------------------|------------------------------------------------------------------------------------|----------------|
|                            |                                                                               |           |
|  Item              1.      |  Condensed              Consolidated Financial Statements (unaudited)         |  F-1      |
|                            |                                                                               |           |
|  Item              2.      |  Management’s              Discussion and Analysis or Plan of Operation |  1        |
|                            |                                                                               |           |
|  Item              3.      |  Controls              and Procedures                                         |  9        |
|                            |                                                                               |           |
|  **Part              II.** |  **Other              Information**                                           |  10       |
|                            |                                                                               |           |
|  Item              1.      |  Legal              Proceedings                                               |  10       |
|  Item              2.      |  Changes              in Securities                                           |  10       |
|  Item              3.      |  Defaults              Upon Senior Securities                                 |  10       |
|  Item              4.      |  Submission              of Matters to a Vote of Security Holders             |  10       |
|  Item              5.      |  Other              Information                                               |  10       |
|  Item              6.      |  Exhibits              and Reports on Form 8-K                                |  10       |
|                            |  Signatures                                                                   |  11       |
|                            |                                                                               |           |
|                            |  **Certifications**                                                           |           |
|  Exhibit              31.1 |  Certification              of Chief Executive Officer                        |           |
|  Exhibit              31.2 |  Certification              of Principal Financial Officer                    |           |
|  Exhibit              32.1 |  Certificate              of Chief Executive Officer                          |           |
|  Exhibit              32.2 |  Certificate              of Principal Financial Officer                      |           |

----

**EXPRESSSYSTEMS        CORPORATION**

**AND        SUBSIDIARY**

**(A        Development Stage Company)**

**CONDENSED        CONSOLIDATED BALANCE SHEETS**

| **ASSETS**                                                                                                                                                                                  |   |   | **September                  30, 2006** |   |   | **March                  31, 2006** |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-----------------------------------------|--------|--------|-------------------------------------|--------|
|                                                                                                                                                                                        |   |   | **(Unaudited)**                         |   |   |                                |   |
| **CURRENT                  ASSETS:**                                                                                                                                                        |   |   |                                    |   |   |                                |   |
| Cash                  and cash equivalents                                                                                                                                                  |   | $      | 3,793                                   |   | $      | 7,925                               |   |
| Trade                  accounts receivable, net                                                                                                                                             |   |   | 52,455                                  |   |   | 52,455                              |   |
| Prepaid                    expenses                                                                                                                                                         |   |   | 3,120                                   |   |   | 1,138                               |   |
| Interest                  receivable                                                                                                                                                        |   |   | 1,400                                   |   |   | 1,400                               |   |
|                                                                                                                                                                                        |   |   |                                         |   |   |                                     |   |
| **Total                  current assets**                                                                                                                                                   |   |   | 60,768                                  |   |   | 62,918                              |   |
|                                                                                                                                                                                        |   |   |                                    |   |   |                                     |   |
| **EQUIPMENT                  AND SOFTWARE****,                  net of accumulated depreciation of $5,072 as of September 30,                  2006 and $4,901 as of March 31, 2006.** |   |   | 795                                     |   |   | 1,136                               |   |
|                                                                                                                                                                                        |   |   |                                         |   |   |                                     |   |
| ***TOTAL                  ASSETS***                                                                                                                                                         |   | **$**  | **61,563**                              |   | $      | 64,054                              |   |
|                                                                                                                                                                                        |   |   |                                    |   |   |                                     |   |
| **LIABILITIES                  AND SHAREHOLDERS' EQUITY**                                                                                                                                   |   |   |                                    |   |   |                                     |   |
|                                                                                                                                                                                        |   |   |                                    |   |   |                                     |   |
| **CURRENT                  LIABILITIES:**                                                                                                                                              |   |   |                                    |   |   |                                     |   |
| Accounts                  payable and accrued liabilities                                                                                                                                   |   | $      | 51,642                                  |   | $      | 36,312                              |   |
| Due                  to related parties                                                                                                                                                     |   |   | 2,441                                   |   |   | 1,416                               |   |
|                                                                                                                                                                                        |   |   |                                    |   |   |                                     |   |
| ***Total                  current liabilities***                                                                                                                                            |   |   | 54,083                                  |   |   | 37,728                              |   |
|                                                                                                                                                                                        |   |   |                                    |   |   |                                     |   |
| **SHAREHOLDERS’                  EQUITY**                                                                                                                                             |   |   |                                    |   |   |                                     |   |
| Common                  stock, $.001 par value, 25,000,000 shares authorized, 3,055,200                  shares                  issued and outstanding                                |   |   | 3,055                                   |   |   | 3,055                               |   |
| Additional                  paid-in capital                                                                                                                                                 |   |   | 495,871                                 |   |   | 495,871                             |   |
| Deficit                  accumulated during the development stage                                                                                                                           |   |   | (491,446                                | )      |   | (472,600                            | )      |
|                                                                                                                                                                                        |   |   |                                    |   |   |                                     |   |
| ***Total                  shareholders’ equity***                                                                                                                                     |   |   | 7,480                                   |   |   | 26,326                              |   |
|                                                                                                                                                                                        |   |   |                                    |   |   |                                     |   |
| **TOTAL                  LIABILITIES AND SHAREHOLDERS’ EQUITY**                                                                                                                       |   | **$**  | **61,563**                              |   | **$**  | **64,054**                          |   |

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Table          of Contents

**EXPRESS        SYSTEMS CORPORATION**

**AND        SUBSIDIARY**

**(A        Development Stage Company)**

**CONDENSED        CONSOLIDATED STATEMENTS OF OPERATIONS**

|                                                                  |   |   | Three                    Months Ended September 30,                    2006  |   |   | Three                    Months Ended September 30, 2006 |   |   | Six                    Months Ended September 30, 2006 |   |
|-----------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------|--------|--------|----------------------------------------------------------|--------|--------|--------------------------------------------------------|--------|
|                                                                  |   |   | (Unaudited)                                                                  |   |   | (Unaudited)                                              |   |   | (Unaudited)                                            |   |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| **REVENUE **                                                     |   | $      | -                                                                                 |   | $      | 6,160                                                    |   | $      | 791                                                    |   |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| **EXPENSES:**                                                    |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| Advertising                                                           |   |   | -                                                                                 |   |   | 686                                                      |   |   | -                                                      |   |
| Bad                    Debts                                          |   |   | -                                                                                 |   |   | -                                                        |   |   | -                                                      |   |
| Consulting                                                            |   |   | -                                                                                 |   |   | 13,445                                                   |   |   | 6,180                                                  |   |
| Depreciation                      and amortization                    |   |   | 170                                                                               |   |   | -                                                        |   |   | 342                                                    |   |
| Filing                    Fees                                        |   |   | 851                                                                               |   |   | 420                                                      |   |   | 874                                                    |   |
| General                    and Administrative                         |   |   | 324                                                                               |   |   | 4,211                                                    |   |   | 2,457                                                  |   |
| Management                    fee                                     |   |   | -                                                                                 |   |   | 3,000                                                    |   |   | 1,000                                                  |   |
| Professional                    fees                                  |   |   | 3,696                                                                             |   |   | 21,419                                                   |   |   | 8,784                                                  |   |
| Travel                                                                |   |   | -                                                                                 |   |   | -                                                        |   |   | -                                                      |   |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| ***Total                    operating expenses***                |   |   | 5,041                                                                             |   |   | 43,181                                                   |   |   | 19,637                                                 |   |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| ***Loss  from                    operations***         |   |   | (5,041                                                                            | )      |   | (37,021                                                  | )      |   | (18,846                                                | )      |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| **OTHER                    INCOME (EXPENSE):**                   |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| Interest                    income                                    |   |   | -                                                                                 |   |   | -                                                        |   |   | -                                                      |   |
| Loss                    on disposal of assets                         |   |   | -                                                                                 |   |   | -                                                        |   |   | -                                                      |   |
| Total                    other income (expense)                       |   |   | -                                                                                 |   |   | -                                                        |   |   | -                                                      |   |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| **NET                    LOSS**                                       |   | **$**  | **(5,041**                                                                        | **)**  | **$**  | **(37,021**                                              | **)**  | **$**  | **(18,846**                                            | **)**  |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| **BASIC                    AND DILUTED LOSS PER COMMON SHARE:**  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| Net                    loss per common share                          |   | **$**  | **(0.00**                                                                         | **)**  |   | **(0.01**                                                | **)**  | **$**  | **(0.01**                                              | **)**  |
|                                                                  |   |   |                                                                                   |   |   |                                                          |   |   |                                                        |   |
| **WEIGHTED                    AVERAGE SHARES OUTSTANDING **      |   |   | **3,055,200**                                                                     |   |   | **2,960,200**                                            |   |   | **3,055,200**                                          |   |

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Table          of Contents

**EXPRESS        SYSTEMS CORPORATION**

**AND        SUBSIDIARY**

**(A        Development Stage Company)**

**CONDENSED        CONSOLIDATED STATEMENTS OF OPERATIONS**

|                                                              |   |   | Six                Months EndedSeptember                30, 2006  |   |   | Period                from Inception (July 9, 1998) to September 30, 2006 |   |
|-------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------|--------|--------|---------------------------------------------------------------------------|--------|
|                                                              |   |   | (Unaudited)                                                            |   |   | (Unaudited)                                                               |   |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| **REVENUE **                                                 |   | $      | 15,643                                                                      |   | $      | 360,383                                                                   |   |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| **EXPENSES:**                                                |   |   |                                                                             |   |   |                                                                           |   |
| Advertising                                                       |   |   | 1,259                                                                       |   |   | 48,791                                                                    |   |
| Bad                  Debts                                        |   |   | -                                                                           |   |   | 48,550                                                                    |   |
| Consulting                (Note 3)                                |   |   | 33,945                                                                      |   |   | 339,799                                                                   |   |
| Depreciation                and amortization                      |   |   | 390                                                                         |   |   | 5,243                                                                     |   |
| Filing                fees                                        |   |   | 2,031                                                                       |   |   | 15,272                                                                    |   |
| General                and Administrative                         |   |   | 39,240                                                                      |   |   | 129,564                                                                   |   |
| Management                fee (Note 3)                            |   |   | 6,000                                                                       |   |   | 31,100                                                                    |   |
| Professional                fees                                  |   |   | 46,374                                                                      |   |   | 207,064                                                                   |   |
| Travel                                                            |   |   | -                                                                           |   |   | 14,456                                                                    |   |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| ***Total                operating expenses***                |   |   | 129,239                                                                     |   |   | 839,839                                                                   |   |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| ***Loss  from                operations***         |   |   | (113,596                                                                    | )      |   | (479,456                                                                  | )      |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| **OTHER                INCOME (EXPENSE):**                   |   |   |                                                                             |   |   |                                                                           |   |
| Interest                income                                    |   |   | -                                                                           |   |   | 1,510                                                                     |   |
| Loss                on disposal of assets                         |   |   | -                                                                           |   |   | (13,500                                                                   | )      |
| Total                other income (expense)                       |   |   | -                                                                           |   |   | (11,990                                                                   | )      |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| **NET                LOSS**                                       |   | **$**  | (113,596                                                                    | )      | **$**  | (491,446                                                                  | )      |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| **BASIC                AND DILUTED LOSS PER COMMON SHARE:**  |   |   |                                                                             |   |   |                                                                           |   |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| Net                loss per common share                          |   | **$**  | **(0.04**                                                                   | **)**  |   |                                                                           |   |
|                                                              |   |   |                                                                             |   |   |                                                                           |   |
| **WEIGHTED                AVERAGE SHARES OUTSTANDING **      |   |   | **3,007,932**                                                               |   |   |                                                                           |   |

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Table          of Contents

**EXPRESS          SYSTEMS CORPORATION**

**AND          SUBSIDIARY**

**(A          Development Stage Company)**

**CONDENSED          CONSOLIDATED STATEMENTS OF CASH FLOWS**

|                                                                                                                     |   | Six                  Months Ended September 30, 2006 |      | Six                  Months Ended September 30, 2005 |   |
|---------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------|-----------|------------------------------------------------------|--------|
|                                                                                                                |   | (Unaudited)                                          |      |  (Unaudited)                                    |   |
| **CASH                  FLOWS FROM OPERATING ACTIVITIES:**                                                     |   |                                                 |      |                                                 |   |
| Net                  loss                                                                                           |   | $                                                    | (18,846   | )                                                    | $      | (113,596 | ) |
| Adjustments                  to reconcile net loss to net cash used in operating activities:                        |   |                                                 |           |                                                 |   |  |   |
| Depreciation                  and amortization                                                                      |   |                                                 | 341       |                                                 |   | 390 |   |
| Bad                  debt expense                                                                                   |   |                                                 | -         |                                                 |   | - |   |
| Loss                  of disposal of assets                                                                         |   |                                                 | -         |                                                 |   | - |   |
| Shares                  issued for services                                                                         |   |                                                 | -         |                                                 |   | 10,000 |   |
| Increase in                  accounts receivable, net                                                          |   |                                                 | -         |                                                 |   | (40 | ) |
| Increase                  in interest receivable, net                                                               |   |                                                 | -         |                                                 |   | - |   |
| (Increase)                  in receivables from related parties                                                     |   |                                                 | -         |                                                 |   | (1,400 | ) |
| Increase                  in prepaid expenses                                                                       |   |                                                 | (1,982    | )                                                    |   | (2,500 | ) |
| (Decrease)                  increase in due to related party                                                        |   |                                                 | 1,025     |                                                 |   | (11,422 | ) |
| Increase                  in accounts payable and accrued expenses                                                  |   |                                                 | 15,330    |                                                 |   | 543 |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| Net                  cash used in operating activities                                                              |   |                                                 | (4,132    | )                                                    |   | (118,025 | ) |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| **CASH                  FLOWS FROM INVESTING ACTIVITIES:**                                                     |   |                                                 |           |                                                 |   |  |   |
| Purchase                  of other asset                                                                            |   |                                                 | -         |                                                 |   | - |   |
| Purchases                  of property and equipment                                                                |   |                                                 | -         |                                                 |   | - |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| Net                  cash used in investing activities                                                              |   |                                                 | -         |                                                 |   | - |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| **CASH                  FLOWS FROM FINANCING ACTIVITIES:**                                                     |   |                                                 |           |                                                 |   |  |   |
| Issuance                  of common stock, net of issuance costs                                                    |   |                                                 | -         |                                                 |   | 196,151 |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| **NET                  INCREASE (DECREASE) IN CASH** **AND                  CASH EQUIVALENTS**                 |   |                                                 | (4,132    | )                                                    |   | 78,126 |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| **CASH                  AND CASH EQUIVALENTS** ,                  beginning of period                          |   |                                                 | 7,925     |                                                 |   | 1,960 |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| **CASH                  AND CASH EQUIVALENTS** ,                  end of period                                |   | **$**                                                | **3,793** |                                                 | **$**  | **80,086** |   |
|                                                                                                                |   |                                                 |           |                                                 |   |  |   |
| **SUPPLEMENTAL                  DISCLOSURE OF NON-CASH INVESTING AND FINANCING                  ACTIVITIES:**  |   |                                                 |           |                                                 |   |  |   |
| Write                  off of software and cancellation of associated note payable                                  |   | **$**                                                | **-**     |                                                 | **$**  | **-** |   |
|                                                                                                                |   |                                                 |      |                                                 |   |   |   |
|  **SUPPLEMENTAL                CASH FLOW DISCLOSURE:**                                                         |   |                                                 |      |                                                 |   |   |   |
|  Interest                earned                                                                                |   | **$**                                                | **-**     |                                                 | **$**  | **-** |   |
|  Taxes                paid                                                                                     |   | **$**                                                | **-**     |                                                 | **$**  | **-** |   |

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Table            of Contents

**EXPRESS          SYSTEMS CORPORATION**

**AND        SUBSIDIARY**

**(A        Development Stage Company)**

**CONDENSED        CONSOLIDATED STATEMENTS OF CASH FLOWS**

|                                                                                                                    |   | Period                      From Inception                      (July                      9, 1998) to                      September 30, 2006  |   |   |
|-------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
|                                                                                                                    |   | (Unaudited)                                                                                                                                     |   |   |
| **CASH                    FLOWS FROM OPERATING ACTIVITIES:**                                                       |   |                                                                                                                                                      |   |   |
| Net                    loss                                                                                             | $      | (491,446                                                                                                                                             | )      |
| Adjustments                    to reconcile net loss to net cash used in operating activities:                          |   |                                                                                                                                                      |   |
| Depreciation                    and amortization                                                                        |   | 5,242                                                                                                                                                |   |
| Bad                    debt expense                                                                                     |   | 48,550                                                                                                                                               |   |
| Loss                    of disposal of assets                                                                           |   | 13,500                                                                                                                                               |   |
| Shares                    issued for services                                                                           |   | 47,425                                                                                                                                               |   |
| Decrease                    (increase) in accounts receivable, net                                                 |   | (101,005                                                                                                                                             | )      |
| Increase                    in interest receivable, net                                                                 |   | (1,400                                                                                                                                               | )      |
| Decrease                    (increase) in prepaid expenses                                                              |   | (3,120                                                                                                                                               | )      |
| (Decrease)                    increase in due to related party                                                          |   | (2,441                                                                                                                                               | )      |
| Increase                    (decrease) in accounts payable and accrued expenses                                         |   | 51,642                                                                                                                                               |   |
|                                                                                                                    |   |                                                                                                                                                      |   |
| Net                    cash used in operating activities                                                                |   | (428,171                                                                                                                                             | )      |
|                                                                                                                    |   |                                                                                                                                                      |   |
|                                                                                                                    |   |                                                                                                                                                      |   |
| **CASH                    FLOWS FROM INVESTING ACTIVITIES:**                                                       |   |                                                                                                                                                      |   |
| Purchase                    of other asset                                                                              |   | (3,500                                                                                                                                               | )      |
| Purchases                    of property and equipment                                                                  |   | (16,037                                                                                                                                              | )      |
|                                                                                                                    |   |                                                                                                                                                      |   |
| Net                    cash used in investing activities                                                                |   | (19,537                                                                                                                                              | )      |
|                                                                                                                    |   |                                                                                                                                                      |   |
|                                                                                                                    |   |                                                                                                                                                      |   |
| **CASH                    FLOWS FROM FINANCING ACTIVITIES:**                                                       |   |                                                                                                                                                      |   |
| Issuance                    of common stock, net of issuance costs                                                      |   | 451,501                                                                                                                                              |   |
|                                                                                                                    |   |                                                                                                                                                      |   |
| **NET                    INCREASE (DECREASE) IN CASH** **AND                    CASH EQUIVALENTS**                 |   | 3,793                                                                                                                                                |   |
|                                                                                                                    |   |                                                                                                                                                      |   |
| **CASH                    AND CASH EQUIVALENTS** ,                    beginning of period                          |   | -                                                                                                                                                    |   |
|                                                                                                                    |   |                                                                                                                                                      |   |
| **CASH                    AND CASH EQUIVALENTS** ,                    end of period                                | **$**  | **3,793**                                                                                                                                            |   |
|                                                                                                                    |   |                                                                                                                                                      |   |
| **SUPPLEMENTAL                    DISCLOSURE OF NON-CASH INVESTING AND FINANCING                    ACTIVITIES:**  |   |                                                                                                                                                      |   |
| Write                    off of software and cancellation of associated note payable                                    | **$**  | **50                    000**                                                                                                                        |   |
|                                                                                                                    |   |                                                                                                                                                 |   |
|  **SUPPLEMENTAL                  CASH FLOW DISCLOSURE:**                                                           |   |                                                                                                                                                 |   |
|  Interest                  earned                                                                                  | **$**  | **1,400**                                                                                                                                            |   |
|  Taxes                  paid                                                                                       | **$**  | **-**                                                                                                                                                |   |

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**EXPRESS          SYSTEMS CORPORATION**

**AND          SUBSIDIARY**

**(A          Development Stage Company)**

**NOTES          TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**September          30, 2006 and 2005 (Unaudited)**

**NOTE          1          - ORGANIZATION          AND BUSINESS BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING          POLICIES**

**Organization          and Business**

**Basis          of Presentation:**

**Revenue          Recognition**

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**EXPRESS          SYSTEMS CORPORATION**

**AND          SUBSIDIARY**

**(A          Development Stage Company)**

**NOTES          TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**September          30, 2006 and 2005 (Unaudited)**

**(Continued)**

*Recent            Accounting Pronouncements:*

**NOTE          2- LIQUIDITY          AND MANAGEMENTS’ PLANS:**

**NOTE          3- RELATED          PARTY TRANSACTIONS**

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**EXPRESS          SYSTEMS CORPORATION**

**AND          SUBSIDIARY**

**(A          Development Stage Company)**

**NOTES          TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**September          30, 2006 and 2005 (Unaudited)**

**(Concluded)**

**NOTE          4- INTEREST          RECEIVABLE**

**NOTE          5- LETTER          OF          INTENT WITH DWM PETROLEUM AG**

**NOTE          6- SUBSEQUENT EVENT, PRIVATE PLACEMENT**

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**Item            2. **** MANAGEMENT'S            DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS**

**OVERVIEW**

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** **

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*Application          of Critical Accounting Policies *

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**ITEM          3 - CONTROLS AND PROCEDURES**

**Evaluation          of Disclosure Controls and Procedures**

**Changes          in internal controls**

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Table            of Contents

**PART      II - OTHER INFORMATION**

|  **Item              1** |  **Legal              Proceedings**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
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|  **Item              2** |  ****Unregistered              Sales of Equity Securities and Use of              Proceeds****                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
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|  **Item              3** |  **Defaults by the Company on              its              Senior Securities**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
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|  **Item              4** |  **Submission of Matters to a              Vote              of Security Holders**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
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|  **Item              5** |  **Other Information**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                          |    On                September 25, 2006 we entered into a non-binding letter of intent                to                acquire 100% of the shares of DWM Petroleum AG (“DWM”) in exchange for                approximately 80,000,000 newly issued shares of our common stock.                DWM has                6 licenses for the exploration of oil in the Republic of Krygystan                and has                received Albanian ministerial approval to acquire 4 oil concessions                in                Albania. The acquisition of the 4 concessions still needs final Albanian                Government approval. The effectiveness of such a share exchange is                also                subject to the completion of definitive share exchange documents                and other                conditions two of which are the raising of $1,140,000 by the Company                at                the time of signing the definitive agreement with DWM and an additional                $10,000,000 sixty days after the closing of the share exchange agreement.                On October 3, 2006 we raised $140,000 by the issuance of 7,000,000                shares                of our common stock pursuant to Regulation S of the Securities Act                of                1933, as amended, towards our commitment. The Company is in the process                of                increasing the number of authorized shares required in order to complete                the transaction. In                addition, we have agreed to issue 500,000 shares of our common stock                for                every 50 million barrels of petroleum proven reserves net to the                Company                discovered from the Kyrgystan and Albanian assets held by DWM with                a                maximum of 2.5 billion barrels of oil reserves. The                Company anticipates completing the share exchange within the next                90                days.  |
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|  **Item              6** |  **Exhibits.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                          |  (a) Exhibits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |

**INDEX      TO EXHIBITS**

| Exhibit                No. | Identification                of Exhibits                                  |
|----------------------------|----------------------------------------------------------------------------|
| 31.1                       | Certification                of Chief Executive                Officer     |
| 31.2                       | Certification                of Principal Financial                Officer |
| 32.1                       | Certificate                of Chief Executive                Officer       |
| 32.2                       | Certificate                of Principal Financial                Officer   |

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Table          of Contents

**SIGNATURES**

|                           |  **Express Systems                Corporation**                                                                                         |
|--------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------|
|                           |                                                                                                                                         |
|  Dated: November 20, 2006 |  /s/                Randle Barrington-Foote                                                                                             |
|                           | Randle                  Barrington-FootePresident,                  CEO, and Director                                                   |
|                           |                                                                                                                                         |
|                           |                                                                                                                                         |
|  Dated: November 20, 2006 |  /s/ Richard Brown                                                                                                                      |
|                           |  Richard                  BrownPrincipal                  Accounting Officer, Principal Financial Officer and                  Director |

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