SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C.  20549



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

                   For quarterly period ended September 30, 2005

                                       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, 2005:  70,390,770


                                    UNITREND, INC.
                                     FORM 10-QSB
                          QUARTER ENDED SEPTEMBER 30, 2005

                                Table of Contents

PART I    FINANCIAL INFORMATION                                            Page

Item 1.   Condensed Financial Statements

          Condensed  Balance Sheets at September 30, 2005 and December 31,
          2004............................................................    3

          Condensed Statements of Operations for the three and nine months
          ended September 30, 2005, 2004 and for the period from September
          27, 1994 (date of inception) to September 30, 2005..............    4

          Condensed  Statements  of Cash  Flows for the nine months  ended
          September 30,  2005, 2004 and  for the period from September 27,
          1994 (date of inception) to September 30, 2005..................    5

          Statements  of  Stockholders' Equity  for the nine months  ended
          September 30,2005 and for the years ended December 31, 2004,2003,
          and 2002........................................................    6

          Notes to Condensed Financial Statements.........................  7-8

Item 2.   Management's Discussion and Analysis of Financial Condition and
          Results of Operations..........................................  9-11

PART II   OTHER INFORMATION

Item 1.   Legal Proceedings...............................................   11

Item 2.   Changes In Securities And Use Of Proceeds.......................   11

Item 3.   Defaults Upon Senior Securities.................................   11

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

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

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

          Signatures......................................................   12


This  quarterly report on  Form 10-QSB is  for the  three and  nine months ended
September 30, 2005.   This quarterly  report modifies  and supersedes  documents
filed prior to this quarterly report.   The Securities  and Exchange  Commission
(SEC)  allows Unitrend to  "incorporate by reference"  information that is filed
with them,  which means that Unitrend 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  will  be  filed 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 Unitrend files from time to time with the
SEC.   In this quarterly report,  Unitrend states Unitrend's  beliefs of  future
events  and of Unitrend's 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 Unitrend's
predictions.   Actual  events or results may differ materially.   In  evaluating
those statements,  you should specifically  consider various factors,  including
the risks outlined in this document.   Those factors may cause Unitrend's actual
results to differ materially from any of Unitrend's 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, 2005         2004
                                                      ----------------    ----------------
<S>                                                   <C>                 <C>
CURRENT ASSETS
  Cash                                                $         1,104     $           427
  Accounts receivable                                             519                 384
  Inventory - Finished goods                                   13,233               3,763
                                                      ----------------    ----------------
    Total current assets                                       14,856               4,574

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                              (324,426)           (312,035)
                                                      ----------------    ----------------
    Net property and equipment                              1,313,441           1,325,831
                                                      ----------------    ----------------

OTHER ASSETS
  Patent licensing costs,
    net of accumulated amortization                            19,126              20,713
                                                      ----------------    ----------------

    TOTAL ASSETS                                      $     1,347,423     $     1,351,118
                                                      ================    ================


                       LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITES
  Accounts payable                                    $       510,568     $       707,201
  Current portion of note payable                                   -             171,047
  Accrued expenses                                          1,016,035           1,209,271
                                                      ----------------    ----------------
    Total current liabilities                               1,526,604           2,087,519
                                                      ----------------    ----------------

NOTES PAYABLE - RELATED PARTIES                               673,519              99,846
                                                      ----------------    ----------------


STOCKHOLDERS' EQUITY
  Common stock, no par value                                3,805,098           3,805,098
  Additional paid-in capital                                9,332,592           8,975,592
  Deficit accumulated in the development stage            (13,990,391)        (13,616,938)
                                                      ----------------    ----------------

    Total stockholders' equity                               (852,700)           (836,248)
                                                      ----------------    ----------------
    TOTAL LIABILITIES AND STOCKHOLDERS'
      EQUITY                                          $     1,347,423     $     1,351,118
                                                      ================    ================

</TABLE>


                                 UNITREND, INC.
                          (A Development Stage Company)
                             STATEMENTS OF OPERATIONS
<TABLE>
<CAPTION>                                                                              (unaudited)
                                (unaudited)        (unaudited)         (unaudited)        (unaudited)    September  27, 1994
                            Three Months Ended Three Months Ended  Nine Months Ended  Nine Months Ended  (Date of Inception)
                                Sept 30, 2005     Sept 30, 2004      Sept 30, 2005      Sept 30, 2004     to Sept 30, 2005
                              ----------------   ----------------   ----------------   ----------------   ----------------
<S>                           <C>                <C>                <C>                <C>                <C>
Sales                         $            68    $         5,036    $           135    $         5,786    $         6,675

Cost of Sales                            (210)            (4,439)              (776)            (6,643)           (10,825)
                              ----------------   ----------------   ----------------   ----------------   ----------------

Gross Income/Loss                        (142)               597               (641)              (857)            (4,150)

Research and development
  expenses                                  -                  -             (1,936)                 -           (568,451)

Selling, general and
  administrative expenses            (141,254)           (96,188)          (363,261)          (342,995)       (12,516,249)
                              ----------------   ----------------   ----------------   ----------------   ----------------

Operating loss                       (141,397)           (95,591)          (365,838)          (343,852)       (13,088,850)

Other income                                -                  -                  -                  -           (546,875)

Interest income                             -                  -                  -                  -              1,546

Interest expense                            -             (3,774)            (7,615)           (10,973)          (332,244)
                              ----------------   ----------------   ----------------   ----------------   ----------------
Net loss before cumulative
  effect of change in
  accounting principle               (141,397)           (99,365)          (373,453)          (354,825)       (13,966,424)

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

Net loss                      $      (141,397)   $       (99,365)   $      (373,453)   $      (354,825)   $   (13,990,391)
                              ================   ================   ================   ================   ================

Basic and diluted loss
  per share:

Before cumulative effect
  of change in accounting
  principle                   $         (0.00)   $         (0.00)   $         (0.01)   $         (0.01)   $         (0.20)

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


 Net loss                     $         (0.00)   $         (0.00)   $         (0.01)   $         (0.01)   $         (0.20)
                              ================   ================   ================   ================   ================

Weighted average shares
  outstanding used to compute
  basic and diluted loss per
  share                            70,390,770         70,390,770         70,390,770         70,390,770         68,445,836
                              ================   ================   ================   ================   ================

</TABLE>

                                  UNITREND, INC.
                           (A Development Stage Company)

                              STATEMENTS OF CASH FLOWS

<TABLE>
<CAPTION>
                                                                                                (unaudited)
                                                        (unaudited)         (unaudited)      September 27, 1994
                                                      Nine Months Ended   Nine Months Ended  (Date Of Inception)
                                                        Sept 30, 2005       Sept 30, 2004     to Sept 30, 2005
                                                      ----------------    ----------------    ----------------
<S>                                                   <C>                 <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                            $      (373,453)    $      (354,825)    $   (13,990,391)
                                                      ----------------    ----------------    ----------------

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                                13,977              15,131             368,244
    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 (decrease) in operating assets:
    Accounts receivable                                          (135)               (520)               (519)
    Inventory                                                  (9,470)              4,694             (13,233)
    Prepaid expenses                                                -                   -                   -
  Increase (decrease) in operating liabilities:
    Accounts payable                                         (196,633)            118,751             510,568
    Accrued expenses                                         (193,236)           (139,867)          1,231,725
                                                      ----------------    ----------------    ----------------
    Total adjustments                                        (385,497)             (1,811)          8,105,451
                                                      ----------------    ----------------    ----------------
  Net cash used in operating activities                      (758,950)           (356,636)         (5,884,940)
                                                      ----------------    ----------------    ----------------


CASH FLOWS FROM INVESTING ACTIVITIES
  Payment for patent licensing costs                                -                   -             (31,723)
  Purchase of property and equipment                                -             (28,600)         (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                                             -             (28,600)         (2,367,038)
                                                      ----------------    ----------------    ----------------
CASH FLOWS FROM FINANCING ACTIVITIES
  Payment of loan costs                                             -                   -              (5,448)
  Loans from stockholder                                      930,674             388,439           4,496,616
  Proceeds from note payable                                        -                   -             290,000
  Payment on note payable                                    (171,047)            (14,284)           (290,000)
  Proceeds from sale of common stock
   and exercise of stock options                                    -               9,500           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                                                 759,627             383,655           8,253,081
                                                      ----------------    ----------------    ----------------

    Net increase (decrease) in cash                               677              (1,581)              1,103

Cash - beginning of period                                        427               3,178                   -
                                                      ----------------    ----------------    ----------------
Cash - end of period                                  $         1,104     $         1,597     $         1,104
                                                      ================    ================    ================
SUPPLEMENTAL DISCLOSURE OF CASH
 FLOW INFORMATION:
    Cash paid during the period
     Interest                                         $         6,113     $         6,069     $       179,795

</TABLE>

SUPPLEMENTAL DISCLOSURE OF NONCASH FINANCING ACTIVITIES:

The President/Majority Stockholder forgave debt of $357,00 during the
period ended September 30, 2005.


                                 UNITREND, INC.
                          (A Development Stage Company)
                    STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
                    For the Nine Months Ended September 30, 2005
              And For the Years Ended December 31, 2004, 2003 and 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, 2001       69,895,580   3,557,503   8,023,695   (11,099,384)     481,814

Majority stockholder
  exercised options
  at $0.50 per share
  on January 22, 2002      476,190     238,095          -              -      238,095

Net loss - 2002                 -           -           -     (1,050,937)  (1,050,937)
                        ----------  ----------  ----------  -------------  -----------
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
  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 on
  March 31, 2004                -           -      136,832             -      136,832

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

Net loss - 2004                 -           -           -     (1,185,976)  (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 for the
  period ended
  September 30, 2005            -           -           -       (373,453)    (373,453)
                        ----------  ----------  ----------  -------------  -----------

BALANCE -
SEPTEMBER 30, 2005      70,390,770  $3,805,098  $9,332,592  $(13,990,391)  $ (852,700)
                        ==========  ==========  ==========  =============  ===========
</TABLE>



                                 UNITREND, INC.
                                  FORM 10-QSB
                         QUARTER ENDED SEPTEMBER 30, 2005
               NOTES TO CONDENSED FINANCIAL STATEMENTS (unaudited)

BASIS OF PRESENTATION
The  condensed  financial  statements  included  herein  have  been  prepared by
Unitrend, Inc.,  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, Unitrend, Inc.  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 Unitrend's management, necessary  to state fairly the results for the
three  and  nine month  periods ended  September 30, 2005.   The results for the
three  and  nine  month  periods  ended  September 30, 2005  are not necessarily
indicative of the results expected for the full fiscal year.

NATURE AND SCOPE OF BUSINESS
Unitrend, Inc.  (Unitrend) 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.   Unitrend, Inc. was incorporated on April 11, 1996 as Versa
Case, Inc.  On May 15, 1996, Versa Case, Inc. changed its name to Unitrend, Inc.
The Company's operations to date have consisted primarily of incidental sales of
computer components while Company personnel have concentrated on the development
of its products and procuring the necessary patents on its technology.  To date,
Unitrend  has  been  issued  nine  United  States  patents  with thirteen patent
applications pending. We also have nine registered trademarks and service marks.
As  of  September  30,  2005,  expenses  incurred  have   been   primarily   for
administrative support,  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
$13,990,000.

On April 16, 1998,  Unitrend formed Osborne Manufacturing, Inc. (OMI) to produce
the  Company's  products.    In  2002,  OMI  was  dissolved  because  Unitrend's
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  is  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.

Unitrend  merged with Server Systems Technology, Inc.  (SSTI) effective December
15, 1998.   SSTI was the predecessor to the Company and was formed September 27,
1994.   SSTI  owns  several  patents  that are key to  Unitrend's  products, but
otherwise SSTI  had ceased development stage operations when Unitrend was formed
in April, 1996.  SSTI is a related party to Unitrend 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 Unitrend's new 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 late 2005,  we hope to  finalize  any  design
changes to the VersaCase product line 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 our  current
products 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  distribution  plans  as  demanded  by  the markets  we serve in order to
maximize efficiency throughout all channels of distribution.   In June 2004, R &
R Plastics  completed two high volume production tools  for the Cablety with new
industrial/military "Safety Wire" capabilities molded into it.   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 are being 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.

USE OF ESTIMATES
The  preparation of financial  statements  in conformity with generally accepted
accounting  principles  requires Unitrend's  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
There  are unsecured notes payable to  the President/majority stockholder, which
are payable in ten equal installments after Unitrend is profitable for one year.
As of September 30, 2005  and December 31, 2004, the outstanding balances of the
notes payable  to the President/majority  stockholder were $673,519 and $99,846,
respectively.   On  June 30, 2005,  June 30, 2004 and  March 31, 2004 Unitrend's
President/majority  stockholder  forgave loans to Unitrend of $357,000, $237,077
and $136,832,  respectively.   The President/majority  stockholder  also forgave
debt of $432,240,  accrued interest of $22,280  and accrued  salary of  $199,352
during the year ended December 31, 2003.   The forgiveness  was accounted for as
contributed capital.

NEW ACCOUNTING PRONOUNCEMENT

None

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

RESULTS OF OPERATIONS - THIRD QUARTER OF 2005 COMPARED TO THIRD QUARTER OF 2004

Unitrend had no  significant revenues in the quarter ended September 30, 2005 or
in  the quarter ended September 30, 2004.  In the fourth quarter 2003,  Unitrend
began  to produce and  sell the  Cablety wire management system.   Revenues were
modest during the third quarter of 2005 because Unitrend had changed its primary
focus from promoting sales of the 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 2006.

Unitrend had an operating loss of $141,397  during the quarter  ended  September
30, 2005  as compared to an operating loss  of $95,591 during  the quarter ended
September 30, 2004, an increase of 48%.  This increase is directly related to an
increase in repair and maintenance costs.

Selling,  general  and  administrative expenses increased to $141,254 during the
quarter ended September 30, 2005  as compared to $96,188  for the  quarter ended
September  30,  2004,  an increase of 47%.   This  change  was due  primarily to
increases   in   repair and   maintenance  expense  and   professional  fees  of
approximately $66,500 and $3,400 incurred during the quarter ended September 30,
2005 as compared to the quarter  ended September 30, 2004.   Unitrend  had  some
building  repairs  that  needed  to be made  during  the  third quarter  2005 as
compared  to  the  third  quarter  2004.   Unitrend  did  not  incur  any  other
significant increases during the quarter ended September 30, 2005 as compared to
the quarter ended September 30, 2004.   Unitrend experienced  decreases in trade
show  expense  and  payroll  expense that were approximately $11,500 and $7,200,
respectively as  Unitrend  continued  its  efforts  to  cut  costs  to  decrease
Unitrend's need for cash.

During the quarters  ended September 30, 2005  and September 30, 2004 there were
no stock options granted under our 1999 Stock Option Plan.

RESULTS OF OPERATIONS FIRST NINE MONTHS OF 2005 COMPARED TO FIRST NINE MONTHS OF
2004

Unitrend  had no significant revenues during the nine months ended September 30,
2005  or during the nine months  ended September 30, 2004. In the fourth quarter
2003,  Unitrend began  to produce  and sell the Cablety  wire management system.
Revenues  were modest during the first nine  months of 2005 because Unitrend had
changed  its primary focus from promoting sales  of the 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 2006.

Unitrend  had an  operating  loss  of $365,838  during  the  nine  months  ended
September 30, 2005 as compared to an operating loss of  $343,852 during the nine
months ended September 30, 2004, an increase of 6%.   As  discussed  below, this
operating loss increased due to increases in selling, general and administrative
expenses during the nine months ended September 30, 2005.

Unitrend  had $1,936 in research and development expenses during the nine months
ended September 30, 2005  and zero for the nine months ended September 30, 2004.
Unitrend  believes  that  research and  development  expenses will  increase  as
Unitrend goes forward. New Product Innovations, Inc. (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
2005  as compared  to $28,600 spent on  tooling during  the first nine months of
2004.  Our management anticipates  tooling costs to  increase as  Unitrend moves
forward.

Selling,  general  and administrative expenses  increased to $363,261 during the
nine  months ended September 30, 2005  as  compared to $342,995  during the nine
months  ended  September  30, 2004,  an increase of 6%.   This  change  was  due
primarily  to  increases in repair  and maintenance expense,  marketing expense,
storage  expense  and internet expense of approximately $74,000, $10,000, $2,400
and $2,300 during  the nine months ended September  30, 2005 as  compared to the
same time period in 2004.   Unitrend had some building repairs that needed to be
made  during  the nine months  ended September 30, 2005  as compared to the same
time period in 2004.   Marketing  expense  increased as  Unitrend  continued  to
create  a  public  awareness  of  Unitrend  and  its products.  Parkview  Metals
increased  the storage  fee for storing  the tools  to  be  used  in  the  metal
components of the VersaCase during this same time period.   There were decreases
in payroll expense and trade show expense during the nine months ended September
30, 2005  as  compared to the  nine months  ended  September 30, 2004.   Payroll
expense  decreased because of an  employee's voluntary reduction in their salary
in an effort to cut costs.   The Company experienced the  decrease in trade show
expense  because of the difference  in fees associated with  the 2005 FOSE trade
show as  compared to the 2004 RetailVision  trade show in  the same  time period
last year.

There were no stock  options  granted  to  non-employees  during the nine months
ended  September 30, 2005  or during the  nine  months  ended September 30, 2004
under our 1999 Stock Option Plan.

Accounts  payable decreased to $510,568  for the nine months ended September 30,
2005 compared to  $707,201 at years end December 31, 2004.   Unitrend's interest
expense for  the nine months ended September 30, 2005  was $7,615 as compared to
$10,973 from the same time period last year.   This expense decreased due to Mr.
Jelinger forgiving  loans made to Unitrend and agreeing to not incur interest on
current or future loans that he may make to Unitrend.

LIQUIDITY AND CAPITAL RESOURCES

Unitrend has financed  operations since  inception primarily through  public and
private  sales of equity securities,  as well as  through loans  from Unitrend's
President/majority stockholder, Conrad A.H. Jelinger.  As of September 30, 2005,
Unitrend's cash totaled $1,104 and accounts receivable totaled $519.  Loans from
Mr. Jelinger  during the nine months ended September  30, 2005 totaled $930,674.
Mr. Jelinger  forgave  $357,000  of  these  loans on  June 30, 2005.   This  was
accounted for as contributed capital.

For  the  nine  months  ended  September  30, 2005,  primary  uses of  cash  for
Unitrend's operations and working capital requirements totaled $758,950.

Unitrend's  future  capital  requirements  will  depend  upon numerous  factors,
including  the amount of  revenues  generated from operations, the cost of sales
and   marketing  activities  and  the  progress  of  research  and   development
activities,  none of which can be predicted with certainty.   In December, 2000,
Unitrend  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 SB-2  registration  statement  was  declared
effective on December 28, 2000.   The purpose  of  the  offering  was  to  raise
sufficient  funds to enable  Unitrend to commence manufacturing of the VersaCase
product.   Ultimately,  Unitrend  did not  receive  sufficient  subscriptions to
enable to commence manufacturing operations and the offering terminated with all
funds returned to subscribers.   Currently,  Unitrend  plans to raise sufficient
funds  through the advancement of  monies by Unitrend's founder and/or through a
private placement.   While funds advanced and raised from the founder may enable
Unitrend to continue  product development and commence out-source manufacturing,
Unitrend's  management cannot be certain that  the founder will continue to fund
Unitrend's capital needs.   Consequently,  Unitrend may  seek additional funding
during  the next  24 months  through a  post  effective  amendment  to  the SB-2
registration statement.  There can be no assurance that any additional financing
will  be  available  on  acceptable  terms, if required. Moreover, if additional
financing is not available,  Unitrend could  be required  to reduce  or  suspend
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  Unitrend,  there  may  be  a serious  shortfall of working
capital. Unitrend has 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 the 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.
Unitrend's  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 Unitrend's 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 and
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 for growth at a  reasonable pace.   However,  Unitrend  makes  no
representations  or  guarantees  that our  management will be able to manage the
growth of the business.   The Cablety was introduced to the market in the fourth
quarter of 2003 and Unitrend experienced modest sales.   We  anticipate sales to
grow as we add the Breeze power  supply and Viking chassis to our  product line.
Once these  products 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 Unitrend's 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.   Unitrend intends to leverage relationships
with companies that complement our mission.   For instance,  the  uniqueness  of
Cablety,  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  Unitrend  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 Unitrend.   We intend to
maintain this quality by offering competitive salary and incentive compensation.
Unitrend's 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

In 2004,  Unitrend filed a claim for  damages in the Wayne County Circuit Court,
State of  Michigan,  against  a third party.   Unitrend  seeks  $1,000,000  plus
exemplary damages, including actual costs and attorney's fees.   If  Unitrend is
able to recover damages, it will be used to purchase additional assets.

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 14, 2005 By:  /S/ CONRAD A.H. JELINGER
                             _________________________
                             Conrad A.H. Jelinger

                             Chief Executive Officer,
                             Interim Chief Financial Officer
                             and President