SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C.  20549



                                   FORM 10-QSB
                QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                        THE SECURITIES EXCHANGE ACT OF 1934

                   For quarterly period ended September 30, 2006


                                       OR
                 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                        THE SECURITIES EXCHANGE ACT OF 1934

             For the transition period from ___________  to  ___________

                         Commission file number:  001-15777

                                  Unitrend, Inc.
               (Exact name of registrant as specified in its charter)


                Nevada                                       34-1904923
    (State or other jurisdiction                          (I.R.S. employer
  of incorporation or organization)                    identification number)



                              4665 West Bancroft St.
                               Toledo, Ohio  43615
           (Address of principal executive offices, including zip code)



                                 (419) 536-2090
              (Registrant's telephone number, including area code)


Indicate  by  check  mark  whether  the  registrant (1)  has  filed  all reports
required  to  be  filed  by  Section  13  or  15(d)  of  the Securities Exchange
Act of 1934 during the preceding  12  months(or for such shorter period that the
registrant was required to file such  reports), and (2) has been subject to such
filing requirements for the past 90 days.   YES [X] NO [ ]

Number of shares of registrant's common stock outstanding
as of September 30, 2006:  70,390,770

                             UNITREND, INC. AND SUBSIDIARY
                                       FORM 10-QSB
                            QUARTER ENDED September 30, 2006

                                   Table of Contents

PART I   FINANCIAL INFORMATION                                             Page

Item 1.  Condensed Financial Statements

         Condensed Balance Sheets at September 30, 2006 And December 31, 2005.4

         Condensed  Statements of Operations for the three and nine months
         ended September 30, 2006,  2005 and for the period from September
         27, 1994 (date of inception) to September 30, 2006 ...............   5

         Condensed Statements of Cash Flows for the nine months ended
         September 30, 2006, 2005 and for the period from September 27,
         1994 (date of inception) to September 30, 2006 ...................   6

         Statements of Stockholders' Equity for the nine months ended
         September 30, 2006 and for the years ended December 31, 2005, 2004
         and 2003..........................................................   7

         Notes to Condensed Financial Statements.........................   8-9

Item 2.  Management's Discussion and Analysis of Financial Condition
         and Results of Operations......................................  10-12

PART II  OTHER INFORMATION

Item 1.  Legal Proceedings...............................................    12


Item 2.  Changes In Securities And Use Of Proceeds.......................    12

Item 3.  Defaults Upon Senior Securities.................................    12


Item 4.  Submission Of Matters To A Vote Of Security Holders.............    12

Item 5.  Other Information...............................................    12

Item 6.  Exhibit.........................................................    12

         Signatures......................................................    13


This  quarterly  report  on  Form 10-QSB is  for the three and nine months ended
September 30, 2006.  This  quarterly  report  modifies  and supersedes documents
filed  prior  to  this  quarterly report. The Securities and Exchange Commission
(SEC)allows us to "incorporate by reference" information that we file with them,
which means that we can disclose important information to you  by referring  you
directly to those documents. Information incorporated by reference is considered
to be part of this quarterly report.  In addition, information that we file with
the  SEC  in  the  future  will  automatically  update and supersede information
contained in this quarterly report.  In this quarterly report, "Unitrend," "we,"
"us"  and  "our" refer to Unitrend, Inc.


You  should  carefully review the information contained in this quarterly report
and in other reports or documents that  we  file from time to time with the SEC.
In  this  quarterly  report,  we  state our beliefs  of future events and of our
future  financial performance.  In some cases, you can identify those  so-called
"forward-looking statements" by words such as "may," "will," "should," "expects"
"plans," "anticipates," "believes,"  "estimates,"  "predicts,"  "potential,"  or
"continue" or the negative of those words and other comparable words. You should
be  aware  that  those statements are only our predictions.   Actual  events  or
results  may  differ  materially.   In evaluating those statements,  you  should
specifically  consider  various  factors,  including  the  risks outlined below.
Those factors may cause our actual results  to differ materially from any of our
forward-looking statements.




Part I.        Financial Information
Item I.        Condensed Financial Statements



                                UNITREND, INC.
                         (A Development Stage Company)
                                BALANCE SHEETS
<TABLE>
<CAPTION>
                                     ASSETS
                                                         (unaudited)          (unaudited)
                                                     September 30, 2006     December 31,2005
                                                     ------------------     ----------------
<S>                                                   <C>                   <C>
CURRENT ASSETS
  Cash                                                $            394       $           291
  Accounts Receivable                                              434                   569
  Inventory - Finished goods                                    13,168                13,168
                                                      ----------------      ----------------
    Total current assets                                        13,746                14,028

PROPERTY AND EQUIPMENT, at cost
  Land                                                          67,485                67,485
  Building and improvements                                    351,168               351,168
  Furniture and fixtures                                        65,496                65,496
  Computer equipment                                           151,055               151,055
  Computer software                                             46,719                46,719
  Automobiles                                                   15,937                15,937
  Tooling and dies under construction                          940,007               940,007
                                                      ----------------      ----------------
                                                             1,637,867             1,637,867
  Less accumulated depreciation                               (340,782)             (328,540)
                                                      ----------------      ----------------
    Net property and equipment                               1,297,086             1,309,327
                                                      ----------------      ----------------

OTHER ASSETS
  Patent licensing costs,
    net of accumulated amortization                             17,011                18,598
                                                      ----------------      ----------------

    TOTAL ASSETS                                      $      1,328,093      $      1,341,953
                                                      ================      ================


                       LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITES
  Accounts payable                                    $        570,246      $        510,176
  Current portion of note payable                                   -                   -
  Accrued expenses                                           1,076,324             1,006,477
                                                      ----------------      ----------------
    Total current liabilities                                1,646,570             1,516,653
                                                      ----------------      ----------------

NOTES PAYABLE - RELATED PARTIES                                969,884               850,068
                                                      ----------------      ----------------


STOCKHOLDERS' EQUITY
  Common stock, no par value                                 3,805,098             3,805,098
  Additional paid-in capital                                 9,332,592             9,332,592
  Deficit accumulated in the development stage             (14,426,052)          (14,162,458)
                                                      ----------------      ----------------

    Total stockholders' equity                              (1,288,361)           (1,024,769)
                                                      ----------------      ----------------
    TOTAL LIABILITIES AND STOCKHOLDERS'
      EQUITY                                          $      1,328,093      $     1,341,953
                                                      ================      ================

</TABLE>


                                 UNITREND, INC.
                          (A Development Stage Company)
                       STATEMENTS OF OPERATIONS (UNAUDITED)
<TABLE>
<CAPTION>                                                                                                       (unaudited)
                                               (unaudited)    (unaudited)     (unaudited)     (unaudited)    September 27,1994
                                              Three Months   Three Months     Nine Months     Nine Months    (Date of Inception)
                                                 Ended          Ended            Ended           Ended            Ended to
                                              September, 30  September, 30    September, 30   September, 30    September, 30
                                                  2006            2005            2006            2005              2006
                                             -------------   -------------   -------------   -------------   -----------------
<S>                                          <C>             <C>             <C>             <C>             <C>
Sales                                        $           -   $          68   $           -   $         135     $         6,725

Cost of Sales                                         (147)           (210)           (441)           (776)            (11,523)
                                             -------------   -------------   -------------   -------------   -----------------
Gross Loss                                            (147)           (142)           (441)           (641)             (4,798)

Research and development expenses                        -               -         (48,765)         (1,936)           (658,993)

Selling, general and administrative expenses       (61,646)       (141,254)       (214,389)       (363,261)        (12,860,721)
                                             -------------   -------------   -------------   -------------   -----------------

Operating loss                                     (61,793)       (141,397)       (263,595)       (365,838)        (13,524,512)

Other income                                             -               -               -               -            (546,875)

Interest income                                          -               -               -               -               1,546

Interest expense                                         -               -               -          (7,615)           (332,244)
                                             -------------   -------------   -------------   -------------   -----------------
Net loss before cumulative effect of change
  in accounting principle                          (61,793)       (141,397)       (263,595)       (373,453)        (14,402,085)

Cumulative effect of change in accounting                -               -               -               -             (23,968)
  principle                                  -------------   -------------   -------------   -------------   -----------------

Net loss                                     $     (61,793)  $    (141,397)  $    (263,595)  $    (373,453)  $     (14,426,052)
                                             =============   =============   =============   =============   =================


Basic and diluted loss per share:

Before cumulative effect of change in
  accounting principle                       $       (0.00)  $       (0.00)  $       (0.00)  $       (0.01)  $           (0.21)

Cumulative effect of change in
  accounting principle                                   -               -               -               -                   -
                                             -------------   -------------   -------------   -------------   -----------------

 Net loss                                    $       (0.00)  $       (0.00)  $       (0.00)  $       (0.01)  $           (0.21)
                                             =============   =============   =============   =============   =================
Weighted average shares outstanding
   used to compute basic and diluted loss       70,390,770      70,390,770      70,390,770      70,390,770          68,631,092
   per share
                                             =============   =============   =============   =============   =================
</TABLE>


                                   UNITREND, INC.
                           (A Development Stage Company)

                              STATEMENT OF CASH FLOWS

<TABLE>
<CAPTION>
                                                                                                 (unaudited)
                                                        (unaudited)         (unaudited)       September 27, 1994
                                                     Nine Months Ended   Nine Months Ended  (Date Of Inception)
                                                     September 30, 2006  September 30, 2005   September 30, 2006
                                                      ----------------    ----------------    ----------------
<S>                                                   <C>                 <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                            $       (263,595)    $      (373,453)    $   (14,426,052)
                                                      ----------------    ----------------    ----------------

Adjustments to reconcile net loss to
   net cash used in operating activities:
    Change in accounting principle                                   -                   -              23,968
    Options issued for services                                      -                   -           5,326,989
    Depreciation & amortization                                 13,828              13,977             386,714
    Loss on disposal of property and equipment                       -                   -             608,643
    Bad debt                                                         -                   -              42,157
    Accrued interest income                                          -                   -              (3,091)
    Common stock issued for services                                 -                   -              10,000
  Increase in operating assets:
    Accounts receivable                                            136                (135)               (434)
    Inventory                                                        -              (9,470)            (13,168)
    Prepaid Expenses                                                 -                   -                   -

  Increase (decrease) in operating liabilities:
    Accounts payable                                            60,070            (196,633)            570,246
    Accrued expenses                                            69,847            (193,236)          1,292,014
                                                      ----------------    ----------------    ----------------
    Total adjustments                                          143,881            (385,497)          8,244,038
                                                      ----------------    ----------------    ----------------
  Net cash used in operating activities                       (119,714)           (758,950)         (6,182,014)
                                                      ----------------    ----------------    ----------------


CASH FLOWS FROM INVESTING ACTIVITIES
  Payment for patent licensing costs                                 -                   -             (31,723)
  Purchase of property and equipment                                 -                   -          (2,277,022)
  Proceeds from sale of property and equipment                       -                   -              10,941
  Loans to related parties                                           -                   -             (18,191)
  Loans to other entities                                            -                   -             (23,916)
  Repayment from employee                                            -                   -               3,041
  Payment of organizational cost                                     -                   -             (30,168)
                                                      ----------------    ----------------    ----------------
  Net cash provided by (used in )
   investing activities                                              -                   -          (2,367,038)
                                                      ----------------    ----------------    ----------------
CASH FLOWS FROM FINANCING ACTIVITIES
  Payment of loan costs                                              -                   -              (5,448)
  Loans from stockholder                                       119,816             930,674           4,792,980
  Proceeds from note payable                                         -                   -             290,000
  Payment on note payable                                            -            (171,047)           (290,000)
  Proceeds from sale of common stock
   and exercise of stock options                                     -                   -           2,629,063
  Payments for stock recissions                                      -                   -            (134,170)
  Sale of stock subject to recission
   for cash                                                          -                   -           1,267,020
                                                      ----------------    ----------------    ----------------
  Net cash provided by financing
   activities                                                  119,816             759,627           8,549,445
                                                      ----------------    ----------------    ----------------

    Net increase (decrease) in cash                                103                 677                 394

Cash - beginning of period                                         291                 427                   -
                                                      ----------------    ----------------    ----------------
Cash - end of period                                  $            394    $          1,104    $            394
                                                      ================    ================    ================
SUPPLEMENTAL DISCLOSURE OF CASH
 FLOW INFORMATION:
    Cash paid during the period
     Interest                                         $              -    $          6,113    $        179,795

</TABLE>

SUPPLEMENTAL DISCLOSURE OF NONCASH FINANCING ACTIVITIES:

The President/Majority Stockholder forgave debt of $136,832 during the
period ended March 31, 2004.


                                  UNITREND, INC.
                          (A Development Stage Company)

                   STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
                   For the Nine Months Ended September 30, 2006
           And For the Year Ended December 31, 2005, 2004, 2003, 2002
                                   (unaudited)

<TABLE>
<CAPTION>
                                                                              Deficit
                                                                            Accumulated
                                 Common Stock              Additional        During the
                           -------------------------         Paid-in        Development
                            Shares           Amount          Capital           Stage            Total
                        -------------    -------------    -------------    -------------    -------------
<S>                     <C>              <C>              <C>              <C>              <C>
BALANCE -
  DECEMBER 31, 2002        70,371,770    $   3,795,598    $   8,023,695    $ (12,150,321)   $    (331,028)

Majority stockholder
  forgives loans and
  accrued salary on
  on December 31, 2003              -                -          577,988                -          577,988

Net loss - 2003                     -                -                -         (280,938)        (280,938)
                        -------------    -------------    -------------    -------------    -------------
BALANCE -
  DECEMBER 31, 2003        70,371,770    $   3,795,598    $   8,601,683    $ (12,431,259)   $     (33,978)

Exercise of stock
  options at $0.50
  per share on
  January 14, 2004             19,000            9,500                -                -            9,500

Majority stockholder
  forgives loans and
  accrued salary on
  March 31, 2004                    -                -          136,832                -          136,832

Majority stockholder
  forgives loans and
  accrued salary on
  June 30, 2004                     -                -          237,077                -          237,077


Net loss - 2004                     -                -                -       (1,185,679)      (1,185,679)
                        -------------    -------------    -------------    -------------    -------------
BALANCE -
  DECEMBER 31, 2004        70,390,770    $   3,805,098    $   8,975,592    $ (13,616,938)   $    (836,248)

Majority stockholder
  forgives loans on
  June 30, 2005                     -                -          357,000                -          357,000


Net loss - 2005                     -                -                -         (545,520)        (545,520)
                        -------------    -------------    -------------    -------------    -------------
BALANCE -
  DECEMBER 31, 2005        70,390,770    $   3,805,098    $   9,332,592    $ (14,162,458)   $  (1,024,769)

Net loss for the
  period ended
  September 30, 2006                     -                -                -    (263,595)        (263,595)
                        -------------    -------------    -------------    -------------    -------------
BALANCE -
SEPTEMBER 30, 2006         70,390,770    $   3,805,098    $   9,332,592    $ (14,426,052)   $  (1,288,361)

                        =============    =============    =============    =============    =============
</TABLE>



                                   UNITREND, INC.
                                    FORM 10-Q SB
                         QUARTER ENDED SEPTEMBER 30, 2006
                NOTES TO CONDENSED FINANCIAL STATEMENTS (unaudited)

BASIS OF PRESENTATION
The  condensed  financial statements included herein  have  been prepared by the
Company,  without audit, pursuant to the rules and regulations of the Securities
and Exchange Commission.  Certain information and footnote disclosures  normally
included  in financial statements prepared in accordance with generally accepted
accounting principles  have been condensed or omitted pursuant to such rules and
regulations.  However,  the Company believes that the disclosures  are  adequate
to make the information presented not misleading.

The  unaudited  condensed  financial  statements  included  herein  reflect  all
adjustments  (which include only normal, recurring adjustments) that are, in the
opinion of management, necessary to state fairly the results  for  the three and
nine month period ended September 30, 2006.  The results  for the three and nine
month period ended September 30, 2006  are  not  necessarily  indicative  of the
results expected for the full fiscal year.

NATURE AND SCOPE OF BUSINESS
Unitrend, Inc. (the Company) a  Nevada corporation as of January, 1999, formerly
an Ohio corporation,  is a development  stage company formed with the purpose of
expanding  the  useful life of computer technology through our patented computer
enclosures,  power supplies and related products that will ultimately be sold to
a national market. The Company was incorporated on April 11, 1996 as Versa Case,
Inc.   On May 15, 1996,  the Company  changed  its name to  Unitrend, Inc.   The
Company's  operations  to date  have consisted  primarily of incidental sales of
computer  components  while  the  Company  personnel  have  concentrated  on the
research  and development of its products and procuring the necessary patents on
its technology.  To date, the Company has been issued nine United States patents
with fifteen patent applications pending.  The VersaCase patent alone was valued
at $9,478,000 by Robinwood Consulting,  an independent firm experienced  in  the
valuation of intellectual property.  Generally accepted accounting principles do
not allow us to record this valuation on the balance sheets, we can only account
for the direct costs  involved  in  obtaining  a  patent.   We  also  have  nine
registered  trademarks  and  service  marks.   As of September 30 2006, expenses
incurred  have  been  primarily  for  administrative support, obtaining patents,
tooling and product development  of the enclosures  and power supplies that will
ultimately be sold and tooling,  product  development  and inventory of the wire
management systems that are currently  being  sold,  which has  resulted  in  an
accumulated  deficit  in  the  development  stage of  approximately $14,426,000.

On  April 16, 1998,  the Company  formed  Osborne Manufacturing,  Inc.  (OMI) to
produce the Company's products.   In 2002,  OMI was dissolved because management
determined  that  it could save time  and money by entering into a contract with
New Product Innovations, Inc. (NPI) to  provide  turnkey  manufacturing  of  its
product  line.   NPI began as a joint venture  between General Electric (GE) and
Fitch,Inc. NPI along with Fitch will complete product development, obtain agency
approvals, engage in product positioning and manufacturing development.

The  Company  merged  with  Server  Systems  Technology, Inc.  (SSTI)  effective
December 15, 1998.   SSTI  was  the  predecessor  to the  Company and was formed
September 27, 1994.   It  owns  several  patents  that  are key to the Company's
products,  but  otherwise  has  ceased its development stage operations when the
Company was formed in April, 1996.  SSTI is a related party to the Company since
the two entities have common stockholders.

In early 2003,  research  and  development  began on the Cablety wire management
system.   Designs  were  finalized  and a tool was built to produce the Cablety.
Production  of  the Cablety  began late  in the  fourth quarter  of 2003 and the
Cablety was made available for sale over our e-commerce site.  As of the date of
this filing, sales have been modest,  but we  anticipate sales to increase as we
move  forward  and  concentrate  on  marketing  our  products through direct and
indirect channels.   In 2006,  we  hope to  finalize  any design  changes to the
VersaCase, Stable power supply and Breeze power supply.

On March 1, 2004,  Unitrend entered into a contract  with Titan Technologies, an
established  national sales and marketing group, to market and sell the Cablety,
VersaCase,  and  Stable  power supply  product  lines  and  any  future products
developed by Unitrend.  The  first  product that has been sold by the Company is
the  Cablety,  with  initial  sales  focus  on  large  domestic distributors and
original equipment manufacturers (OEMs).  We will  modify our distribution plans
as demanded by the markets we serve  in order  to maximize efficiency throughout
all channels of distribution.  In  March 2004,  R & R Plastics began  building a
high volume production tool for the Cablety with new industrial/military "Safety
Wire" capabilities molded into it.  This tool was completed in June 2004.   Each
tool is a four-cavity mold and together are capable of producing 35,000 kits per
week.  Molding, assembly and  distribution  of  the Cablety  components  will be
performed by a local outside vendor.

In April 2004,  Unitrend  along with a  representative  from  Titan Technologies
participated in RetailVision Spring 2004.   RetailVision Spring 2004  is a trade
show  that allows  the manufacturer to sit face to face with potential retailers
and distributors in the computer industry. Unitrend presented to representatives
that  comprise approximately 90% of the computer industry's manufacturers and/or
distributors.   Positive results of  this show  include  agreements  signed with
Micro Center, Inc., TigerDirect.com and Zones, Inc.  Micro Center, Inc. offers a
huge  selection of competitively priced, high-quality products,  and a wealth of
information to help customers make informed buying decisions.   Micro Center has
twenty nationwide retail stores along  with an  online retail site.   Currently,
the Cablety may be purchased at  www.microcenter.com.   TigerDirect.com  carries
the world's largest selection of computer components,  making them  the reseller
of choice for the  "build-it-yourselfer."   Zones, Inc. and their affiliates are
single-source, multi-vendor direct marketing resellers of name-brand information
technology products to the small to medium sized business market, enterprise and
public  sector  accounts  and  sells  product  through outbound and inbound call
center account executives, specialty print and e-catalogs, and the Internet. The
Cablety is available for purchase at  www.zones.com.   In August 2004,  Unitrend
exhibited  at the  Zones  Accessories  Training  Fair where representatives from
Unitrend showed the benefits of using our product line.   This show was attended
by  only  Zones  sales and  marketing representatives in order for them to learn
about all the products that Zones carries.  In September 2004, Unitrend attended
the Gartner System Builders Summit. This show is the leading event for the white
box market.  Vendors and resellers meet at this show to explore new technologies
and build strategic  relationships.   Unitrend  established  relationships  with
interested vendors for  when our product line is  in full production.   In early
April 2005, Unitrend exhibited at  the  FOSE  trade  show.   FOSE  is  the  most
comprehensive  technology  event  serving  the government marketplace.  The U.S.
government is the largest buyer of technology in the world, which made this show
the most efficient way for Unitrend to reach government customers.  At this show
we  introduced the Breeze power supply  and the "new" flame orange  Cablety with
the  industrial/military  safety  wire  capabilities.   We  also  exhibited  the
VersaCase and Cablety kits.   Many government agencies reviewed our products and
gave us positive feedback.   Many leads were made to place beta units within the
government for testing.

In March, 2006  Unitrend  took  delivery of the new Stable "Breeze" power supply
proto-types  built  by  NPI.   The breeze power supply is a new generation of PC
power supply that  has been designed  as  a  potential  replacement power supply
system for an estimated 1,250,000,000 PC's used in the world today.   Its design
also makes it a good candidate for new PC installations by Value Added Resellers
(VARs) and  Original  Equipment  Manufactures(OEM)  around  the world where high
quality and stable power is demanded.   Tooling  for  the Breeze power supply is
expected to be completed in 2007 with potential sales expected to follow late in
the second quarter 2007.

USE OF ESTIMATES
The  preparation of  financial statements in conformity  with generally accepted
accounting  principles  require management  to  make  estimates and  assumptions
that  affect  the  reported  amounts  of  assets and liabilities,  disclosure of
contingent  assets  and liabilities at the date of the  financial statements and
the  reported  amounts of revenues  and  expenses during the reporting  periods.
Actual results could  differ from these estimates.

RELATED PARTY PAYABLE
In the past,  there  were  unsecured  notes  payable  to  the President/majority
stockholder,  including interest at prime on the first business day of the year,
payable in ten equal installments after  the Company is profitable for one year.
As of June 30, 2006  note  payable  to  the  President/majority stockholder  was
$969,884. As of December 31, 2005 and December 31, 2004, the outstanding balance
of  the  note  payable  to  the President/majority stockholder was $850,068  and
$99,846, respectively.   During 2004, our President/majority stockholder forgave
loans  to  the  Company of $373,909.   He also forgave debt of $432,240, accrued
interest of  $22,280 and  accrued  salary  of  $199,352 during  the  year  ended
December 31, 2003.   On  March 31, 2000,   our  President/majority   stockholder
forgave loans to the Company of $2,171,854 and accrued interest of $69,942.  The
forgiveness  was accounted for as contributed capital.

NEW ACCOUNTING PRONOUNCEMENTS

None

Item 2.    Management's Discussion and Analysis of Financial Condition and
           Results of Operations

RESULTS OF OPERATIONS
  THIRD QUARTER OF 2006 COMPARED TO THIRD QUARTER OF 2005

We had no revenues in the third quarter ended September 30, 2006  as compared to
very modest sales in the third quarter ended September 30, 2005.   Revenues were
nonexistent during the third quarter of 2006  because Unitrend  had  changed its
primary focus from promoting sales of Cablety  to  the  research and development
of the Breeze power supply,  Viking modular computer case and  incorporating the
Cablety into this system.  We anticipate not being classified as  a  development
stage enterprise sometime during 2007.

We  had an operating loss of $61,793  during the quarter ended September 30,2006
As  compared  to  an  operating  loss  of  $141,397  during  the  quarter  ended
September 30, 2005 an decrease of approximately 56%

Selling,  general and administrative  expenses decreased to  $61,646 during  the
quarter  ended  September 30, 2006  as  compared  to $141,254 during the quarter
ended September 30, 2005,  a decrease of  approximately  56%.  The  decrease  in
selling, general and administrative expenses was due primarily to some increases
and decreases in expenses.  Unitrend only experienced an increase in  consulting
fees  of  approximately $10,819 during  the  quarter ended September 30, 2006 as
compared to the same time period in 2005.  The Company had significant decreases
in repair and maintenance expense and  payroll expense of approximately  $66,600
and $13,500 during the three months ended September 30, 2006 as compared to  the
three  months  ended September 30, 2005.

There  were no stock options granted to non-employees  during the  three  months
ended September 30, 2006 or during the three months ended September 30, 2005.

RESULTS OF OPERATIONS
  FIRST NINE MONTHS OF 2006 COMPARED TO FIRST NINE MONTHS OF 2006

Unitrend  had  nonexistent  revenues  during the nine months ended September 30,
2006 and had no significant  revenues during the nine months ended September 30,
2005.  Revenues were zero during the first nine months of  2006 because Unitrend
had  changed  its  primary focus from promoting sales of Cablety to the research
and development of  the Breeze power supply,  Viking  modular computer case  and
incorporating  the Cablety into this system.   Unitrend  anticipates  not  being
classified as a development stage enterprise sometime during 2007.

Unitrend  had  an  operating  loss  of  $263,595  during  the  nine months ended
September 30, 2006 as compared to an operating loss of $365,838  during the nine
months ended September 30, 2005, a decrease  of approximately 28%.  As discussed
below, this  change  is  due to decreases in selling, general and administrative
expenses.

Unitrend had $48,765 in research and development expenses during the nine months
ended  September 30, 2006  as  compared  to  $1,936  for  the nine months ended
September 30,2005. Unitrend believes that research and development expenses will
increase as Unitrend  goes  forward.  NPI  will  complete  product  development,
obtain  agency  approvals,  engage  in  product  positioning  and  manufacturing
development  for  the  Breeze  power supply  and  Viking modular computer  case.
Unitrend anticipates this spending to continue to increase as Unitrend continues
to develop new  and innovative products for the  computer  industry.  There  was
nothing  spent  on  tooling  during  the first nine months of 2006 or during the
first nine months of 2005.  Our management anticipates tooling costs to increase
as Unitrend move forward.

Selling,  general  and  administrative expenses decreased to $214,389 during the
nine months ended September 30, 2006  as  compared  to  $363,261 during the nine
months ended September 30, 2005, a decrease of approximately 41%.   This  change
was due primarily to decreases in, payroll expense, repairs and maintenance, and
trade  show  expense of approximately $27,000, $74,000 and $7,500, respectively,
during  the  nine  months  ended September 30,2006  as compared to the same time
period in 2005.  The only significant increase in expenses were consulting  fees
of $44,000 in the nine months ended September 30, 2006  as compared  to the same
time period in 2005.

There  were  no  stock  options  granted to non-employees during the nine months
ended September 30, 2006 or during the nine months ended September 30, 2005.

Accounts  payable  increased to $570,246 for the nine months ended September 30,
2006 compared  to  $510,176 at  years end December 31, 2005.  The primary reason
for  the  increase  was  an increase in consulting fees of approximately $44,000
during the nine months ended September 30, 2006.

LIQUIDITY AND CAPITAL RESOURCES

The Company has financed its operations since inception primarily through public
and private sales  of equity securities that  provided aggregate net proceeds of
$2,629,063,  and  net  loans  from   its  founder  received  from  inception  of
$4,792,980.  As  of  September  30, 2006, the  Company's  cash totaled  $394 and
accounts  receivable  totaled  $434.   Loans  from  Mr. Jelinger during the nine
months ended September 30, 2006 totaled $119,816.  He forgave $373,909 of  loans
in 2004. The President/majority  stockholder  forgave  debt of $432,240, accrued
interest  of  $22,280  and  accrued  salary  of  $199,352  during the year ended
December 31, 2003. On March 31, 2000, our President/majority stockholder forgave
loans to the Company of $2,171,854 and accrued interest  of $69,942.   This  was
accounted  for as contributed capital.

Primary uses of cash for  the  nine  months  ended  September 30, 2006  included
$119,714 for the Company's operations and working capital requirements.  For the
nine  months ended  September 30, 2006, primary uses of cash for  the  Company's
investing  requirements  totaled  zero  due  to  no  purchases  of  property  or
equipment.

Our future capital requirements will depend upon numerous factors, including the
amount  of  revenues  generated  from  operations,  the  cost  of  our sales and
marketing  activities  and  the  progress  of   our  research  and   development
activities, none of which can be predicted with certainty.   In  December, 2000,
the  company  filed  an SB-2  registration  statement  with the  Securities  and
Exchange  Commission to register 4,000,000 shares of common stock, at $10.00 per
share in a  "Best Efforts" offering.   The  filing  was  declared  effective  on
December 28, 2000.  The purpose of the offering was to raise sufficient funds to
enable  the  Company  to  commence  manufacturing  of  its  VersaCase   product.
Ultimately,  the Company  did not  receive sufficient subscriptions to enable to
commence  manufacturing  operations  and the  offering terminated with all funds
returned to subscribers.  Currently, the Company plans to raise sufficient funds
through  the  advancement  of  monies  by  its  founder  and/or through  private
placements.  While  funds  advanced and  raised from  the founder may enable the
Company  to continue  product development and commence out-source manufacturing,
we cannot be certain that  the founder will  continue to fund our capital needs.
Consequently,  we  may  seek  additional funding through an  SB-2  registration
statement or  through private placements.   There can be no assurance  that  any
additional  financing  will  be  available  on  acceptable  terms, if  required.
Moreover,  if additional financing is not  available,  we could be  required  to
reduce or suspend our operations, seek an acquisition partner or sell securities
on terms that may be  highly dilutive or otherwise  disadvantageous  to existing
investors,  or investors purchasing stock offered in the  anticipated  secondary
offering. In the event that neither of the capital-raising  mechanisms described
above  result in timely usable  proceeds to the Company, we may  have a  serious
shortfall of working capital.  We have experienced in the past, and may continue
to experience, operational difficulties and delays in product development due to
working  capital  constraints.   Any  such  difficulties  or delays could have a
material  adverse  effect on our business, financial  condition  and  results of
operations.

OUTLOOK

The  outlook  section  contains  a number  of forward-looking statements, all of
which are based on current expectations.   Actual results may differ materially.
Our growth strategy is built around five imperatives:  maintaining technological
leadership;   increasing  market  share;   acquiring  other  business  entities;
leveraging strategic relationships;  and  the  recruiting  and retaining  of key
personnel.

MAINTAINING TECHNOLOGICAL LEADERSHIP.  The cutting edge of our effort to achieve
technological  leadership  is to establish a  standard for open architecture and
modularity in the computer enclosure industry.   Other components,  accessories,
and products are in various stages of development.  They will be supported by an
aggressive research and development budget.

INCREASING MARKET SHARE.   Our  entry  into  the market is estimated at a modest
level to  allow  us  to  grow  at  a  reasonable  pace.   However,  we  make  no
representations  or  guarantees that we will be able to manage the growth of our
business.   The Cablety  was  introduced  to the market in the fourth quarter of
2003 and we experienced modest sales.  We anticipate sales to grow  as  we  move
forward into 2007.  Once VersaCase and the Stable power supply product lines are
introduced, we expect that there will be significant interest across a number of
market segments.   The  VersaCase product line is  unparalleled in its versatile
application as a PC or server enclosure. The ease of access and scalability will
provide numerous benefits to routine and mission-critical users that will propel
and increase market share.

ACQUIRING  OTHER BUSINESS ENTITIES.   In  order  to expand our technological and
market capabilities, we may consider  the  pursuit  of  other  companies.   Such
acquisitions  may include  core and  non-core entities.   A core entity may be a
research  and  development  group,  and a  non-core firm could be one that might
enhance our production process.

LEVERAGING  STRATEGIC RELATIONSHIPS.   We  intend  to  leverage our relationship
with companies that complement our mission.   For instance,  the  uniqueness  of
Cablety,  Stable,  Breeze and VersaCase technology will create opportunities for
us to establish strong relationships with key distributors.   These distributors
will  be  able  to  offer  their clients a product  that is very competitive and
distinctive.   We  have been  approached by  distributors  to consider a channel
relationship or exclusive position with them.   While we must maintain a broader
market focus, we may selectively enter into agreements that would enhance market
credibility and penetration.

RECRUITING AND RETAINING OF KEY PERSONNEL.  An  entrepreneurial  spirit that was
based in creativity, risk and reward drove the birth of this company.  We intend
to  maintain  this  quality  by  offering  competitive   salary   and  incentive
compensation.  Our overriding human resources philosophy is to build a corporate
culture that supports the success of each employee, as well as the company.

Part II.	Other Information

Item 1.	Legal Proceedings

None

Item 2.        Changes In Securities And Use Of Proceeds

None

Item 3.        Defaults Upon Senior Securities

None

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

Not Applicable

Item 5.        Other Information

None

Item 6.        Exhibits and Reports on Form 8-K

(a)  List of Exhibits

     99.  Additional Exhibits

     Exhibit 99.1  Certification Under Section 906 of Sarbanes-Oxley Act
                   of 2002

(b)  Reports on Form 8-K

     None

                                  SIGNATURES

Pursuant to the requirements of the Securities Exchange  Act of  1934, Unitrend,
Inc.  has duly caused this report to be signed on its behalf by the undersigned,
thereunto  duly authorized.


                             UNITREND, INC.

Dated:  November 27, 2006    By:  /S/ CONRAD A.H. JELINGER:
                                  _________________________
                                  Conrad A.H. Jelinger

                                  Chief Executive Officer,
                                  Interim  Chief Financial Officer
                                  and President



EXHIBIT 99.1



                      CERTIFICATION PURSUANT TO
                       18 U.S.C. SECTION 1350,
                       AS ADOPTED PURSUANT TO
            SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

    In connection with the Quarterly  Report of Unitrend, Inc.  (The
Company) on Form  10-QSB  for the period ending  September 30, 2006,
As filed with the Securities  and  Exchange  Commission  on the date
hereof  (the  Report),  I,  Conrad  A.H.  Jelinger, Chief  Executive
Officer and Interim Chief Financial Officer of the Company, certify,
pursuant  to 18  U.S.C. ss. 1350,  as adopted pursuant to ss. 906 of
the Sarbanes-Oxley Act of 2002, that:

     (1)  The Report fully complies with the requirements of section
13(a) or 15(d) of the Securities Exchange Act of 1934; and

     (2)  The information contained  in the  Report fairly presents,
in all material  respects,  the  financial condition  and results of
operations of the Company.

                                 /s/  Conrad A.H. Jelinger
                                 -----------------------------
                                 Conrad A.H. Jelinger
November 27, 2006
                                 Chief Executive Officer, Interim
                                 Chief Financial Officer
                                 and President