**U.S.      Securities and Exchange Commission**

**Washington,      D.C. 20549**

----

**Form      10-QSB**

----

*(Mark      One)*

|  | 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**

|  | o | Transition                Report Pursuant to Section 13 or 15(d) of                the Securities Exchange Act |
|--|---|----------------------------------------------------------------------------------------------------------------|

----

**000-29780**

----

**Solpower      Corporation**

*(Exact      name of Registrant as specified in its charter)*

|  **Nevada**                                                                                  |  **87-0384678**                               |
|--------------------------------------------------------------------------------------------------------|----------------------------------------------------|
|  *(State                or other jurisdiction of *incorporation                or organization)** | *(IRS                Employer Identification No.)* |
|                                                                                                   |                                               |

**307      East 22**
**nd**

**      Street**

**San      Pedro, CA 90731**

*(Address      of principal executive offices)*

**(310)      940-6408**

*(Issuer’s      telephone number)*

----

**Solpower      Corporation**

**Index      to Form 10-QSB Filing**

**For      the Quarter Ended September 30, 2006**

**Table      of Contents**

|                                                                        |                                                                                                                                                              |  **Page** |
|-----------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------|
|  **Part                  I****Financial                  Information** |                                                                                                                                                              |           |
| Item                  1.                                                    | Financial                  Statements                                                                                                                             |           | 2 |
|                                                                        | Balance                  Sheet                                                                                                                                    |           |   |
|                                                                        |     September                30,                2006 (Unaudited)                                                                              |           | 2 |
|                                                                        | Statements                  of Operations and Comprehensive Income (Loss)                                                                                         |           |   |
|                                                                        |     For                the                Three and Six Months Ended September 30, 2006 (Unaudited)  and                2005 (Unaudited) |           | 3 |
|                                                                        | Statements                  of Cash Flows                                                                                                                         |           |   |
|                                                                        |     For                the                Six Months Ended September 30, 2006 (Unaudited)  and                2005 (Unaudited)           |           | 4 |
|                                                                        |                                                                                                                                                              |           |   |
|                                                                        | Notes                  to the Unaudited Financial Statements                                                                                                      |                | 5 |
|                                                                        |                                                                                                                                                              |           |   |
| Item                  2.                                                    | Management’s Discussion                and Analysis and Plan of Operations                                                                                  |           | 9 |
|                                                                        |                                                                                                                                                              |           |   |
| Item                  3.                                                    | Controls                and Procedures                                                                                                                            |           | 11 |
|                                                                        |                                                                                                                                                              |           |   |
|                                                                        |                                                                                                                                                              |           |   |
| ** PART                  II OTHER INFORMATION**                        |                                                                                                                                                              |           |
|                                                                        |                                                                                                                                                              |           |   |
| Item                  2.                                                    | Unregistered                  Sales of Equity Securities and Use of Proceeds                                                                                      |                | 11 |
|                                                                        |                                                                                                                                                              |           |   |
| Item                  4.                                                    | Submission                  of Matters to a Vote of Security Holders                                                                                              |                | 11 |
|                                                                        |                                                                                                                                                              |           |   |
| Item                  6.                                                    | Exhibits                                                                                                                                                          |           | 11 |
|                                                                        |                                                                                                                                                              |           |   |
| SIGNATURES                                                                  |                                                                                                                                                              | 11             |
|                                                                        |                                                                                                                                                              |           |   |
| CERTIFICATIONS                                                              |                                                                                                                                                              | 12             |

----

**Part      I**

**Financial      Information**

**Item      1. Financial Statements**

**SOLPOWER      CORPORATION**

**BALANCE        SHEET**

**September        30, 2006**

**(Unaudited)**

| **ASSETS**                                                                                                          |   |   |   |   |   |
|---------------------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|
| CURRENT                  ASSETS:                                                                                    |   |   |   |   |   |   |   |
| Cash                  and cash equivalents                                                                     |   |   |   |   | $      | 33,385 |   |
| Accounts                  receivable, net of allowance for uncollectible accounts of $5,819                    |   |   |   |   |   | 5,990 |   |
| Royalties                  receivable                                                                          |   |   |   |   |   | 16,840 |   |
| Prepaid                  expenses                                                                              |   |   |   |   |   | 23,606 |   |
| Inventory                                                                                                      |   |   |   |   |   | 107,161 |   |
|  Total                  Current Assets                                                                         |   |   |   |   |   | 186,982 |   |
|                                                                                                                |   |   |   |   |   |   |   |
| OTHER                  ASSETS:                                                                                      |   |   |   |   |   |   |   |
| Intangible                  royalty agreement, net of amortization of $6,000                                   |   |   |   |   |   | 114,000 |   |
|                                                                                                                |   |   |   |   |   |   |   |
| TOTAL                  ASSETS                                                                                       |   |   |   |   | $      | 300,982 |   |
|                                                                                                                |   |   |   |   |   |   |   |
| **LIABILITIES                  AND STOCKHOLDERS' DEFICIT**                                                          |   |   |   |   |   |   |   |
| CURRENT                  LIABILITIES:                                                                               |   |   |   |   |   |   |   |
| Customer                  advances                                                                             |   |   |   |   | $      | 319,224 |   |
| Accounts                  payable - trade                                                                      |   |   |   |   |   | 231,285 |   |
|                    - related parties                                                                           |   |   |   |   |   | 242,095 |   |
| Accrued                  expenses                                                                              |   |   |   |   |   | 154,605 |   |
|  Total                  Current Liabilities                                                                    |   |   |   |   |   | 947,209 |   |
|                                                                                                                |   |   |   |   |   |   |   |
| Commitments                  and Contingencies                                                                 |   |   |   |   |   |   |   |
|                                                                                                                |   |   |   |   |   |   |   |
| STOCKHOLDERS'                  (DEFICIT):                                                                           |   |   |   |   |   |   |   |
| Preferred                  stock, $0.001 par value - 5,000,000 shares                                          |   |   |   |   |   |   |   |
| authorized;                  issued and outstanding, none                                                      |   |   |   |   |   | - |   |
| Common                  stock, $.001 par value - 100,000,000 shares                                            |   |   |   |   |   |   |   |
| authorized;                  70,559,727 shares issued and outstanding                                          |   |   |   |   |   | 705,597 |   |
| Additional                  paid in capital                                                                    |   |   |   |   |   | 12,455,625 |   |
| Accumulated                  (deficit)                                                                         |   |   |   |   |   | (13,807,449 | ) |
|  Total                  Stockholder's (Deficit)                                                                |   |   |   |   |   | (646,227 | ) |
|                                                                                                                |   |   |   |   |   |   |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS' (DEFICIT)                                                      |   |   |   |   | $      | 300,982 |   |
|                                                                                                                |   |   |   |   |   |   |   |
|                                                                                                                     |   |   |   |   |   |   |   |

----

**SOLPOWER        CORPORATION**

**STATEMENTS        OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) **

**(Unaudited)**

|                                                                                                                                           |   | For                    the Three Months EndedSeptember                  30, |       |   For                  the Six Months EndedSeptember                  30, |   |
|------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------|------------|-------------------------------------------------------------------------------------|--------|
|                                                                                                                                           |   | 2006                                                                        |       | 2005                                                                                |   | 2006 |   | 2005 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |
| NET                  REVENUES                                                                                                                  |   | $                                                                           | 92,995     |                                                                                | $      | 357,543 |   | $ | 255,592 |   | $ | 401,245 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| COST                  OF REVENUES                                                                                                              |   |                                                                        | 41,529     |                                                                                |   | 180,631 |   |   | 116,508 |   |   | 203,009 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| GROSS                  PROFIT                                                                                                                  |   |                                                                        | 51,466     |                                                                                |   | 176,912 |   |   | 139,084 |   |   | 198,236 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| OPERATING                  EXPENSES:                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| Administration                  compensation and consulting                                                                               |   |                                                                        | 18,000     |                                                                                |   | 70,339 |   |   | 34,100 |   |   | 115,338 |   |
| Accounting                  and legal                                                                                                     |   |                                                                        | 28,949     |                                                                                |   | 21,295 |   |   | 45,020 |   |   | 35,143 |   |
| Sales                  and marketing                                                                                                      |   |                                                                        | 33,996     |                                                                                |   | 48,928 |   |   | 58,866 |   |   | 76,070 |   |
| Other                  general and administrative                                                                                         |   |                                                                        | 19,347     |                                                                                |   | 26,893 |   |   | 41,547 |   |   | 44,745 |   |
|                                                                                                                                           |   |                                                                        | 100,292    |                                                                                |   | 167,455 |   |   | 179,533 |   |   | 271,296 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| PROFIT                  (LOSS) FROM OPERATIONS                                                                                                 |   |                                                                        | (48,826    | )                                                                                   |   | 9,457 |   |   | (40,449 | ) |   | (73,060 | ) |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| OTHER                  INCOME (EXPENSE):                                                                                                       |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| Exchange                  rate differential                                                                                               |   |                                                                        | 38         |                                                                                |   | - |   |   | 433 |   |   | - |   |
| Interest                  income                                                                                                          |   |                                                                        | -          |                                                                                |   | 588 |   |   | - |   |   | 600 |   |
| Royalty                  income                                                                                                           |   |                                                                        | 2,456      |                                                                                |   | - |   |   | 5,010 |   |   | - |   |
| Interest                  expense                                                                                                         |   |                                                                        | (143       | )                                                                                   |   | - |   |   | (502 | ) |   | - |   |
|                                                                                                                                           |   |                                                                        | 2,351      |                                                                                |   | 588 |   |   | 4,941 |   |   | 600 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| PROFIT                  (LOSS) BEFORE PROVISION FOR INCOME                                                                                     |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| TAXES                  AND DISCONTINUED OPERATIONS                                                                                        |   |                                                                        | (46,475    | )                                                                                   |   | 10,045 |   |   | (35,508 | ) |   | (72,460 | ) |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| PROVISION                  FOR INCOME TAXES                                                                                                    |   |                                                                        | -          |                                                                                |   | - |   |   | - |   |   | - |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| PROFIT                  (LOSS) FROM CONTINUING OPERATIONS                                                                                      |   |                                                                        | (46,475    | )                                                                                   |   | 10,045 |   |   | (35,508 | ) |   | (72,460 | ) |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| DISCONTINUED                  OPERATIONS:                                                                                                      |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| Gain                  from discontinued operations                                                                                        |   |                                                                        | -          |                                                                                |   | 61,286 |   |   | - |   |   | 44,958 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| NET                  PROFIT (LOSS)                                                                                                             |   | $                                                                           | (46,475    | )                                                                                   | $      | 71,331 |   | $ | (35,508 | ) | $ | (27,502 | ) |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| Basic                  and Diluted Profit (Loss) Per Common Share                                                                              |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| Continuing                  operations                                                                                                    |   | $                                                                           | -          |                                                                                | $      | - |   | $ | - |   | $ | - |   |
| Discontinued                  operations                                                                                                  |   |                                                                        | -          |                                                                                |   | - |   |   | - |   |   | - |   |
| Total                                                                                                                                     |   | $                                                                           | -          |                                                                                | $      | - |   | $ | - |   | $ | - |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| Weighted                  Average Number of Common Shares Outstanding                                                                          |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| Basic                  and Diluted                                                                                                        |   |                                                                        | 70,559,727 |                                                                                |   | 69,823,314 |   |   | 70,559,727 |   |   | 69,567,924 |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
| A                  summary of comprehensive (loss) for the six months ended September                  30,                  2006 and 2005 are: |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |
|  Net                  Income (Loss)                                                                                                       |   |                                                                        |       |                                                                                |   |   |   | $ | (35,508 | ) | $ | (27,502 | ) |
|  Foreign                  Currency Translation (Loss)                                                                                     |   |                                                                        |       |                                                                                |   |   |   |   | - |   |   | (2,423 | ) |
|  Comprehensive                  Income (Loss)                                                                                             |   |                                                                        |       |                                                                                |   |   |   | $ | (35,508 | ) | $ | (29,925 | ) |
|                                                                                                                                           |   |                                                                        |       |                                                                                |   |   |   |   |   |   |   |   |   |

----

**SOLPOWER        CORPORATION **

**STATEMENTS        OF CASH FLOWS **

**For        the Six Months Ended September 30, 2006 and 2005**

**(Unaudited)**

|                                                                                |   |     |    |     |   |
|-------------------------------------------------------------------------------------|--------|----------|---------|----------|--------|
|                                                                                |   | **2006** |    | **2005** |   |
| CASH                FLOWS FROM OPERATING ACTIVITIES:                                |   |     |    |     |   |
| Net                earnings (loss)                                                  |   | $        | (35,508 | )        | $      | (27,502 | ) |
| Gain                (loss) from discontinued operations                             |   |     | -       |     |   | 44,958 |   |
| Net                (loss) attributable to continuing operations                     |   |     | (35,508 | )        |   | (72,460 | ) |
|                                                                                |   |     |    |     |   |   |   |
| Adjustments                to reconcile net earnings (loss) to                      |   |     |    |     |   |   |   |
| net                cash (used in) operating activities:                             |   |     |    |     |   |   |   |
| Depreciation                and amortization                                   |   |     | 3,000   |     |   | 508 |   |
| Gain                on sale of assets                                          |   |     | -       |     |   | (93,240 | ) |
| Net                change in current assets and liabilities:                        |   |     |    |     |   |   |   |
| Accounts                receivable                                             |   |     | 27,004  |     |   | 56,029 |   |
| Royalties                receivable                                            |   |     | (5,443  | )        |   | - |   |
| Prepaid                expense                                                 |   |     | (11,546 | )        |   | 30,048 |   |
| Inventory                                                                      |   |     | 70,983  |     |   | (113,899 | ) |
| Deposits                                                                       |   |     | 350     |     |   | 400 |   |
| Accounts                payable   - trade                       |   |     | (16,590 | )        |   | (6,646 | ) |
| -                related parties                                               |   |     | (15,515 | )        |   | 30,980 |   |
| Accrued                expenses                                                |   |     | 45,976  |     |   | (118,729 | ) |
|  Net                Cash Provided by (Used in) Continuing Operating Activities |   |     | 62,711  |     |   | (287,009 | ) |
|  Net                (loss) from discontinued operations                        |   |     | -       |     |   | 44,958 |   |
|  Net                Cash Provided by (Used in) Operating Activities            |   |     | 62,711  |     |   | (242,051 | ) |
|                                                                                |   |     |    |     |   |   |   |
| CASH                FLOWS FROM INVESTING ACTIVITIES:                                |   |     |    |     |   |   |   |
| Net                change in investment of discontinued operations                  |   |     | -       |     |   | 48,282 |   |
| Purchase                of equipment                                                |   |     | -       |     |   | (1,212 | ) |
|  Net                Cash Provided by Investing Activities                      |   |     | -       |     |   | 47,070 |   |
|                                                                                |   |     |    |     |   |   |   |
| CASH                FLOWS FROM FINANCING ACTIVITIES:                                |   |     |    |     |   |   |   |
| Bank                overdraft                                                       |   |     | (587    | )        |   | - |   |
| Proceeds                from the exercise of warrants                               |   |     | -       |     |   | 150,000 |   |
| Proceeds                from common stock subscriptions                             |   |     | -       |     |   | 24,000 |   |
| Net                customer advances                                                |   |     | (28,739 | )        |   | 96,939 |   |
|  Net                cash (Used in) Provided by Financing Activities            |   |     | (29,326 | )        |   | 270,939 |   |
|                                                                                |   |     |    |     |   |   |   |
| INCREASE                IN CASH AND CASH EQUIVALENTS                                |   |     | 33,385  |     |   | 75,958 |   |
|                                                                                |   |     |    |     |   |   |   |
| CASH                AND CASH EQUIVALENTS, BEGINNING OF PERIOD                       |   |     | -       |     |   | 62,396 |   |
|                                                                                |   |     |    |     |   |   |   |
| CASH                AND CASH EQUIVALENTS, END OF PERIOD                             |   | $        | 33,385  |     | $      | 138,354 |   |
|                                                                                |   |     |    |     |   |   |   |

----

**SOLPOWER      CORPORATION**

**NOTES      TO THE FINANCIAL STATEMENTS**

**September      30, 2006**

**(Unaudited)**

**NOTE      1 - ORGANIZATION AND OPERATIONS **

**Organization**

*Company*

**Nature      of Operations**

*Soltron*
*®*

*,      *
*Soltron*
*®*

**Discontinued      Operations - Sale of Virtual Technologies Pty. Ltd.      (Australia)**

*Accounting      for the Impairment or Disposal of Long-lived Assets.*

|                                                                   |   | Three                Months EndedSeptember                30, |   | Six                Months EndedSeptember                30, |   |
|-------------------------------------------------------------------|--------|---------------------------------------------------------------|--------|-------------------------------------------------------------|--------|
|                                                              |   |                                                          | 2006   |                                                        |   | 2005 |   |   | 2006 |   |   | 2005 |   |
| Revenues                                                          |   | $                                                             | -      |                                                        | $      | 23,083 |   | $ | - |   | $ | 96,470 |   |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Cost                of Revenues                                   |   |                                                          | -      |                                                        |   | 4,570 |   |   | - |   |   | 43,143 |   |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Gross                Profit                                       |   |                                                          | -      |                                                        |   | 18,513 |   |   | - |   |   | 53,327 |   |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Expenses:                                                         |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| General                and administrative                         |   |                                                          | -      |                                                        |   | 50,040 |   |   | - |   |   | 100,908 |   |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Operating                Income (Loss) from Continuing Operations |   |                                                          | -      |                                                        |   | (31,527 | ) |   | - |   |   | (47,581 | ) |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Other                Income (Expense):                            |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Interest                income                                    |   |                                                          | -      |                                                        |   | 22 |   |   | - |   |   | 174 |   |
| Interest                expense                                   |   |                                                          | -      |                                                        |   | (355 | ) |   | - |   |   | (875 | ) |
| Total                Other Income (Expense)                       |   |                                                          | -      |                                                        |   | (333 | ) |   | - |   |   | (701 | ) |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Income                (Loss) Before Provision for Income Taxes    |   |                                                          | -      |                                                        |   | (31,860 | ) |   | - |   |   | (48,282 | ) |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Provision                for Income Taxes                         |   |                                                          | -      |                                                        |   | - |   |   | - |   |   | - |   |
|                                                              |   |                                                          |   |                                                        |   |   |   |   |   |   |   |   |   |
| Net                Loss from Discontinued Operations              |   | $                                                             | -      |                                                        | $      | (31,860 | ) | $ | - |   | $ | (48,282 | ) |

----

**NOTE      2 - BASIS OF PRESENTATION **

**NOTE      3 -**
**      GOING CONCERN**
** **

**NOTE      4 -**
**      SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Comprehensive      Income (Loss)**

*Reporting      Comprehensive Income*

----

**Loss      per Common Share**

**Foreign      Currency Translation**

**Warrants**

**Options      **

|                                        |   | Options                Outstanding |      | Options                Exercisable             |   |
|---------------------------------------------|--------|------------------------------------|-----------|------------------------------------------------|--------|
|                                        |   | Number                of Shares    |      | Weighted                Average Exercise Price |   | Number                of Shares |   | Weighted                Average Exercise Price |   |
| Balance,                March 31, 2006      |   |                               | 1,000,000 |                                           | $      | 0.15 |   |   | 1,000,000 |   | $ | 0.15 |   |
| Vested                                      |   |                               | --        |                                           |   |   |   |   | -- |   |   | -- |   |
| Granted                                     |   |                               | --        |                                           |   | -- |   |   | -- |   |   | -- |   |
| Exercised                                   |   |                               | --        |                                           |   | -- |   |   | -- |   |   | -- |   |
| Balance,                September 30, 2006  |   |                               | 1,000,000 |                                           | $      | 0.15 |   |   | 1,000,000 |   | $ | 0.15 |   |
|                                        |   |                               |      |                                           |   |   |   |   |   |   |   |   |   |
| Weighted                average contractual |   |                               |      |                                           |   |   |   |   |   |   |   |   |   |
| Life                in years                |   |                               | .67       |                                           |   |   |   |   | .67 |   |   |   |   |
|                                        |   |                               |      |                                           |   |   |   |   |   |   |   |   |   |
| Aggregate                intrinsic value    |   | $                                  | -0-       |                                           |   |   |   | $ | -0- |   |   |   |   |

----

----

**ITEM      2. **
**MANAGEMENT’S      DISCUSSION AND ANALYSIS AND PLAN OF OPERATION **

**Going      Concern**

**Off-Balance      Sheet Arrangements**

**Critical      Accounting Policies**

**Operating      Results for the Three Months Ended September 30, 2006 and      2005**

***Revenues***
***-***
*Soltron*
*®*

* *

***Gross      Profit***
***-***
*Soltron*
*®*

*Soltron*
*®*

*Soltron*
*®*

----

***Operating      Expenses***
***-***

* *

***Net      (Loss) Profit***
***-***

**Operating      Results for the Six Months Ended September 30, 2006 and      2005**

***Revenues***
***-***
*Soltron*
*®*

* *

***Gross      Profit***
***-***
*Soltron*
*®*

*Soltron*
*®*

*Soltron*
*®*

***Operating      Expenses***
***-***

* *

***Net      (Loss)***
***-***

**Plan      of Operation**

*oltron*
*®*

----

**Liquidity      and Capital Reserves**

**Item      3 - Controls and Procedures**

**Evaluation      of Disclosure Controls and Procedures **

**Changes      in Internal Controls **

**Part      II**

**Other      Information**

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

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

**Item      6.**
**Exhibits**

| (a)   | The                following exhibits are filed as part of this                report: |
|-----------------|----------------------------------------------------------------------------------------|

|  | 31.1 | Certification                of Chief Executive Officer and Principal                Accounting Officer of Periodic Report pursuant to Rule 13a-14a and                Rule                15d-14(a). |
|--|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 32.1 | Certification                of Chief Executive Officer and Principal                Accounting Officer pursuant to 18 U.S.C. - Section                1350. |
|--|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SIGNATURES**

|                                         |                                                                                                          |                                 |
|----------------------------------------------|---------------------------------------------------------------------------------------------------------------|--------------------------------------|
|                                         | **SOLPOWER              CORPORATION**                                                                         |
|                                    |                                                                                                     |                            |
| Date: August              9, 2007  | By:                                                                                                 | /s/ James H.              Hirst |
|                                         | James              H. Hirst                                                                                   |
|                                         | Chief                Executive Officer, President, Director and                  Principal Accounting Officer |