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 June 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 June 30, 2005:
70,390,770


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

                                   Table of Contents

PART I    FINANCIAL INFORMATION                                             Page

Item 1.   Condensed Financial Statements

          Condensed Balance Sheets at June 30, 2005
          And December 31, 2004...........................................     3

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

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

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

          Notes to Condensed Financial Statements.........................   7-9

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

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......................................................    12


This  quarterly report on Form 10-QSB is for the three and six months ended June
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)
                                                       June 30, 2005      December 31,2004
                                                      ----------------    ----------------
<S>                                                   <C>                 <C>
CURRENT ASSETS
  Cash                                                $         1,000     $           427
  Accounts receivable                                             452                 384
  Prepaid Expenses                                              2,500                   -
  Inventory - Finished goods                                   13,203               3,763
                                                      ----------------    ----------------
    Total current assets                                       17,154               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                              (320,320)           (312,035)
                                                      ----------------    ----------------
    Net property and equipment                              1,317,547           1,325,831
                                                      ----------------    ----------------

OTHER ASSETS
  Patent licensing costs,
    net of accumulated amortization                            19,655              20,713
                                                      ----------------    ----------------



    TOTAL ASSETS                                      $     1,354,355     $     1,351,118
                                                      ================    ================


                       LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITES
  Accounts payable                                    $       615,783     $       707,201
  Current portion of note payable                                   -             171,047
  Accrued expenses                                          1,092,228           1,209,271
                                                      ----------------    ----------------
    Total current liabilities                               1,708,012           2,087,519
                                                      ----------------    ----------------

NOTES PAYABLE - RELATED PARTIES                               357,648              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
                                                          (13,848,994)        (13,616,938)
                                                      ----------------    ----------------

    Total stockholders' equity                               (711,304)           (836,248)
                                                      ----------------    ----------------
    TOTAL LIABILITIES AND STOCKHOLDERS'
      EQUITY                                          $     1,354,355     $     1,351,118
                                                      ================    ================

</TABLE>


                                 UNITREND, INC.
                          (A Development Stage Company)
                       STATEMENTS OF OPERATIONS (UNAUDITED)
<TABLE>
<CAPTION>                                                                                                    (unaudited)
                                (unaudited)        (unaudited)         (unaudited)        (unaudited)    September  27, 1994
                            Three Months Ended Three Months Ended   Six Months Ended   Six Months Ended  (Date of Inception)
                                June 30, 2005      June 30, 2004      June 30, 2005      June 30, 2004    to June 30, 2005
                              ----------------   ----------------   ----------------   ----------------   ----------------
<S>                           <C>                <C>                <C>                <C>                <C>
Sales                         $             -    $           717    $            68    $           750    $         6,608

Cost of Sales                            (332)            (2,048)              (567)            (2,204)           (10,616)
                              ----------------   ----------------   ----------------   ----------------   ----------------

Gross Loss                               (332)            (1,330)              (499)            (1,454)            (4,008)

Research and development
  expenses                             (1,150)                 -             (1,936)                 -           (568,451)
Selling, general and
  administrative expenses            (114,315)          (110,100)          (222,007)          (246,807)       (12,374,995)
                              ----------------   ----------------   ----------------   ----------------   ----------------

Operating loss                       (115,797)          (111,430)          (224,442)          (248,261)       (12,947,454)

Other income                                -                  -                  -                  -           (546,875)

Interest income                             -                  -                  -                  -              1,546

Interest expense                       (4,317)            (3,421)            (7,615)            (7,199)          (332,244)
                              ----------------   ----------------   ----------------   ----------------   ----------------
Net loss before cumulative
  effect of change in
  accounting principle               (120,114)          (114,850)          (232,057)          (255,460)       (13,825,027)

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

Net loss                      $      (120,114)   $      (114,850)   $      (232,057)   $      (255,460)   $   (13,848,994)
                              ================   ================   ================   ================   ================

Basic and diluted loss
  per share:

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

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


 Net loss                     $         (0.00)   $         (0.00)   $         (0.00)   $         (0.00)   $         (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         68,392,819
                              ================   ================   ================   ================   ================

</TABLE>

                                  UNITREND, INC.
                           (A Development Stage Company)

                              STATEMENT OF CASH FLOWS

<TABLE>
<CAPTION>
                                                                                                (unaudited)
                                                        (unaudited)         (unaudited)      September 27, 1994
                                                      Six Months Ended    Six Months Ended   (Date Of Inception)
                                                        June 30, 2005       June 30, 2004     to June 30, 2005
                                                      ----------------    ----------------    ----------------
<S>                                                   <C>                 <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                            $      (232,057)    $      (255,460)    $   (13,848,994)
                                                      ----------------    ----------------    ----------------

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                                 9,342              10,372             363,609
    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                                           (68)               (700)               (452)
    Inventory                                                  (9,439)                671             (13,203)
    Prepaid expenses                                           (2,500)                  -              (2,500)
  Increase in operating liabilities:
    Accounts payable                                          (91,418)             89,385             615,783
    Accrued expenses                                         (117,043)           (188,920)          1,307,918
                                                      ----------------    ----------------    ----------------
    Total adjustments                                        (211,126)            (89,192)          8,279,822
                                                      ----------------    ----------------    ----------------
  Net cash used in operating activities                      (443,183)           (344,652)         (5,569,172)
                                                      ----------------    ----------------    ----------------


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                                      614,803             373,909           4,180,745
  Proceeds from note payable                                        -                   -             290,000
  Payment on note payable                                    (171,047)            (13,153)           (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                                                 443,756             370,256           7,937,210
                                                      ----------------    ----------------    ----------------

    Net increase (decrease) in cash                               573              (2,996)              1,000

Cash - beginning of period                                        427               3,178                   -
                                                      ----------------    ----------------    ----------------
Cash - end of period                                  $         1,000     $           182     $         1,000
                                                      ================    ================    ================
SUPPLEMENTAL DISCLOSURE OF CASH
 FLOW INFORMATION:
    Cash paid during the period
     Interest                                         $        10,430     $         7,199     $       184,112

</TABLE>

SUPPLEMENTAL DISCLOSURE OF NONCASH FINANCING ACTIVITIES:

The President/Majority Stockholder forgave debt of $357,000 during
the   period   ended  June  30,   2005.    The  President/Majority
Stockholder also forgave  debt of $373,909 during the period ended
June 30, 2004.


                                 UNITREND, INC.
                          (A Development Stage Company)

                  STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
                    For the Six Months Ended June 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                  -           -           -    (1,185,679)  (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 for the
  period ended
  June 30, 2005                  -           -           -      (232,057)    (232,057)

BALANCE -
  JUNE 30, 2004         70,390,770  $3,805,098  $9,332,592  $(13,848,994)  $ (711,304)
                        ==========  ==========  ==========  =============  ===========

</TABLE>



                                   UNITREND, INC.
                                    FORM 10-Q SB
                           QUARTER ENDED JUNE 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 six month periods ended June 30, 2005.   The results for the three and
six  month  periods  ended  June 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  to produce computer
enclosures,  power  supplies  and  related  products  for  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.   Unitrend's
operations  to  date  have  consisted  primarily of incidental sales of computer
components while  Unitrend's personnel  have concentrated  on the development of
Unitrend's products.   To  date, Unitrend  has been  issued  nine United  States
patents with seven 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 Unitrend to record this valuation on the balance sheets,
Unitrend  can  only account for the direct costs involved in obtaining a patent.
Unitrend also has eight registered trademarks and service marks.  As of June 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 $13,849,000.

On April 16, 1998,  Unitrend formed Osborne Manufacturing, Inc. (OMI) to produce
Unitrend'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
Unitrend's product line.   NPI  is a joint venture between General Electric (GE)
and Fitch, Inc.  NPI 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 Unitrend 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 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 mid to 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  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.

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
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 Unitrend is profitable for one year.  As
of  June 30, 2005 and  December 31, 2004,  the  outstanding  balance of the note
payable  to  the  President/majority  stockholder  was  $357,648  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 PRONOUNCEMENTS

None


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

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

Unitrend  had no significant revenues  in the quarter  ended June 30, 2005 or in
the quarter ended June 30, 2004.   Revenues  were  nonexistent during the second
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  $115,797  during the quarter ended June 30,
2005 as compared to an operating loss of $111,430  during the quarter ended June
30, 2004,   an  increase  of 4%.    Selling, general and administrative expenses
remained somewhat consistent when comparing the two years.

Selling,  general and administrative expenses  increased to  $114,315 during the
quarter ended June 30, 2005  as compared to $110,100  for the quarter ended June
30, 2004, an  increase of 4%.   The  slight  increase  in  selling,  general and
administrative  expenses  was due  primarily to some  increases and decreases in
expenses.   Unitrend  experienced  increases  in professional  fees,  repair and
maintenance  expense and  storage expense of  approximately  $13,800, $7,300 and
$2,400  during  the quarter  ended June 30, 2005  as compared  to the  same time
period in 2004.   Professional fees increased  during the second quarter of 2005
compared  to  the  second  quarter  of  2004  because  of  our  continued use of
Unitrend's outside attorneys for patent related matters, reviewing contracts and
general  legal work.   Unitrend also had some building repairs that needed to be
made  during the  second quarter 2005 as compared  to  the second  quarter 2004.
Parkview  Metals increased the storage  fee for storing  the tools to be used in
the metal components of the VersaCase.   The only significant decreases in other
selling,  general and administrative expenses during the three months ended June
30, 2005 as compared to the  three months ended June 30, 2004 were in litigation
expense and payroll  expense.   Payroll expense  decreased  because an  employee
voluntary reduced their salary in an effort to cut costs.

There  were no stock  options granted  to non-employees  during the three months
ended June 30, 2005 or during the three months ended June 30, 2004.

RESULTS OF OPERATIONS - FIRST SIX MONTHS OF 2005 COMPARED TO FIRST SIX MONTHS OF
2004

Unitrend  had no significant  revenues during the six months ended June 30, 2005
or during the six  months ended June 30, 2004.  Revenues were  modest during the
first  six 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 $224,442 during the six months ended June 30,
2005 as  compared to an operating  loss of $248,261  during the six months ended
June 30,  2004,  a decrease of 10%.   As discussed below,  this change is due to
decreases in selling, general and administrative expenses.

Unitrend  had $1,936 in research and development  expenses during the six months
ended June 30, 2005 as  compared to zero for the six months ended June 30, 2004.
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  six months of  2005 as compared to $28,600 spent on
tooling during the first six months of 2004.  Our management anticipates tooling
costs to increase as Unitrend moves forward.

Selling,  general  and  administrative expenses decreased to $222,007 during the
six months ended June 30, 2005  as compared to  $246,807 during  the six  months
ended  June 30, 2004,  a decrease of 10%.   This change  was  due  primarily  to
decreases in litigation expense,  payroll expense  and t rade  show  expense  of
approximately  $19,500,  $16,800 and $8,400 during the six months ended June 30,
2005  as  compared  to the  same time period in 2004.  Payroll expense decreased
because  an employee  voluntary reduced  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.   Unitrend
experienced  increases  in marketing expense, repair and maintenance expense and
storage expense of approximately $10,000, $7,500 and $2,400.   Marketing expense
increased  as  Unitrend continued to create  a public  awareness of Unitrend and
Unitrend's products.  Unitrend also had some building  repairs that needed to be
made during the six  months ended June 30, 2005  as compared  to the  six months
ended June 30, 2004.  Parkview Metals also 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 no stock options granted to non-employees during the six months ended
June 30, 2005 or during the six months ended June 30, 2004.

Accounts  payable decreased  to $615,783 for the six  months ended June 30, 2005
compared  to  $707,201  at years  end December 31, 2004.   Accrued  payroll  and
related  taxes decreased to $813,589 at June 30, 2005 as compared to $863,160 at
years  end  December 31, 2004,  respectively.  Unitrend  notified  all  Unitrend
employees  on January 1, 2001 that due to insufficient funding, payment of wages
would  cease  for an  undetermined amount of time and employees could remain, if
they should choose to, on a voluntary basis.   In 2002,  Unitrend  decided  that
payroll  expense would resume  and has  accrued  wages  since then.   Unitrend's
interest  expense for the six  months ended June 30, 2005 was $7,615 as compared
to $7,199 from the same time period last year.

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  June 30,  2005,
Unitrend's cash  totaled $1,000,  accounts  receivable  totaled $452 and prepaid
expenses totaled $2,500.   Loans from Mr. Jelinger  during the  six months ended
June 30, 2005 totaled $614,803.  Mr. Jelinger forgave $357,000 of these loans on
June 30, 2005.  He forgave $373,909 of debt in 2004.  Mr. Jelinger forgave  debt
of $432,240,  accrued interest of $22,280  and accrued salary of $199,352 during
the year ended  December  31,  2003.  This  was  accounted  for  as  contributed
capital.

For  the six months ended June 30, 2005,  primary uses  of  cash for  Unitrend's
operations and working capital requirements totaled $443,183.   Primary  uses of
cash for  Unitrend's  investing  requirements  for the six months ended June 30,
2004 was zero.   Net cash provided by financing activities totaled $443,756.

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 line.
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  a private
placement.   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 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,  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.
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 TECHNOLOGY 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 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 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,
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

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:  August 12, 2005 By:  /S/ CONRAD A.H. JELINGER:
                             _________________________
                             Conrad A.H. Jelinger
                             Chief Executive Officer,
                             Interim  Chief Financial Officer
                             and President