SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C.  20549



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

                    For quarterly period ended March 31, 2006


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

             For the transition period from ___________  to  ___________ .

                         Commission file number:  001-15777

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


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



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



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


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

Number of shares of registrant's common stock outstanding as of March 31, 2005:
70,390,770


                             UNITREND, INC. AND SUBSIDIARY
                                       FORM 10-QSB
                              QUARTER ENDED MARCH 31, 2006

                                   Table of Contents

PART I    FINANCIAL INFORMATION                                             Page

Item 1.   Condensed Financial Statements

          Condensed Balance Sheets at March 31, 2006 And December 31, 2005..   4

          Condensed  Statements  of  Operations  for  the three  months
          ended March 31, 2006,  2005 and for the period from September
          27, 1994 (date of inception) to March 31, 2006....................   5

          Condensed Statements of Cash Flows for the three months ended
          March 31,  2006,  2005 and  for the period from September 27,
          1994 (date of inception) to March 31, 2006........................   6

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

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

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

PART II   OTHER INFORMATION

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


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

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


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

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

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

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


This quarterly report on Form 10-QSB is for the three months ended March 31,2006
This  quarterly  report modifies  and  supersedes documents filed prior  to this
quarterly report.  The  Securities  and  Exchange Commission (SEC)  allows us to
"incorporate by reference" information that we file with them,  which means that
we can disclose important information to you  by referring you directly to those
documents.   Information  incorporated  by reference is considered to be part of
this quarterly report.  In  addition,  information  that we file with the SEC in
the future will automatically update and supersede information contained in this
quarterly report.  In this quarterly report, "Unitrend," "we,"  "us"  and  "our"
refer to Unitrend, Inc.


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




Part I.        Financial Information
Item I.        Condensed Financial Statements



                                UNITREND, INC.
                         (A Development Stage Company)
                                BALANCE SHEETS
<TABLE>
<CAPTION>
                                     ASSETS
                                                        (unaudited)         (unaudited)
                                                      March 31, 2006     December 31,2005
                                                      ----------------    ----------------
<S>                                                   <C>                 <C>
CURRENT ASSETS
  Cash                                                $           183     $           291
  Accounts Receivable                                             434                 569
  Inventory - Finished goods                                   13,168              13,168
                                                      ----------------    ----------------
    Total current assets                                       13,784              14,028

PROPERTY AND EQUIPMENT, at cost
  Land                                                         67,485              67,485
  Building and improvements                                   351,168             351,168
  Furniture and fixtures                                       65,496              65,496
  Computer equipment                                          151,055             151,055
  Computer software                                            46,719              46,719
  Automobiles                                                  15,937              15,937
  Tooling and dies under construction                         940,007             940,007
                                                      ----------------    ----------------
                                                            1,637,867           1,637,867
  Less accumulated depreciation                              (332,633)           (328,540)
                                                      ----------------    ----------------
    Net property and equipment                              1,305,234           1,309,327
                                                      ----------------    ----------------

OTHER ASSETS
  Patent licensing costs,
    net of accumulated amortization                            18,069              18,598
                                                      ----------------    ----------------

    TOTAL ASSETS                                      $     1,337,086     $     1,341,953
                                                      ================    ================


                       LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITES
  Accounts payable                                    $       512,975     $       510,176
  Current portion of note payable                                   -                   -
  Accrued expenses                                          1,032,532           1,006,477
                                                      ----------------    ----------------
    Total current liabilities                               1,545,506           1,516,653
                                                      ----------------    ----------------

NOTES PAYABLE - RELATED PARTIES                               898,388             850,068
                                                      ----------------    ----------------


STOCKHOLDERS' EQUITY
  Common stock, no par value                                3,805,098           3,805,098
  Additional paid-in capital                                9,332,592           9,332,592
  Deficit accumulated in the development stage            (14,244,498)        (14,162,458)
                                                      ----------------    ----------------

    Total stockholders' equity                             (1,106,808)         (1,024,769)
                                                      ----------------    ----------------
    TOTAL LIABILITIES AND STOCKHOLDERS'
      EQUITY                                          $     1,337,086     $     1,341,953
                                                      ================    ================

</TABLE>


                                 UNITREND, INC.
                          (A Development Stage Company)
                       STATEMENTS OF OPERATIONS (UNAUDITED)
<TABLE>
<CAPTION>                                                                                       (unaudited)
                                                         (unaudited)         (unaudited)    September  27, 1994
                                                     Three Months Ended  Three Months Ended (Date of Inception)
                                                       March 31, 2006      March 31, 2005    to March 31, 2006
                                                      ----------------    ----------------    ----------------
<S>                                                   <C>                 <C>                 <C>
Sales                                                 $             -     $            68     $         6,725

Cost of Sales                                                    (147)               (235)            (11,229)
                                                      ----------------    ----------------    ----------------
Gross Loss                                                       (147)               (167)             (4,504)

Research and development expenses                                   -                (786)           (610,228)

Selling, general and administrative expenses                  (81,893)           (107,692)        (12,728,225)
                                                      ----------------    ----------------    ----------------

Operating loss                                                (82,040)           (108,644)        (13,342,957)

Other income                                                        -                   -            (546,875)

Interest income                                                     -                   -               1,546

Interest expense                                                    -              (3,298)           (332,244)
                                                      ----------------    ----------------    ----------------
Net loss before cumulative effect of change
  in accounting principle                                     (82,040)           (111,942)        (14,220,530)

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

Net loss                                              $       (82,040)    $      (111,942)    $   (14,244,498)
                                                      ================    ================    ================


Basic and diluted loss per share:

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

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

 Net loss                                             $         (0.00)    $         (0.00)    $         (0.21)
                                                      ================    ================    ================

Weighted average shares outstanding used to
   compute basic and diluted loss per share                70,390,770          70,390,770          68,542,843
                                                      ================    ================    ================

</TABLE>

                                   UNITREND, INC.
                           (A Development Stage Company)

                              STATEMENT OF CASH FLOWS

<TABLE>
<CAPTION>
                                                                                                 (unaudited)
                                                        (unaudited)         (unaudited)       September 27, 1994
                                                     Three Months Ended  Three Months Ended  (Date Of Inception)
                                                        March 31, 2006     March 31, 2005     to March 31, 2006
                                                      ----------------    ----------------    ----------------
<S>                                                   <C>                 <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                            $       (82,040)    $      (111,942)    $   (14,244,498)
                                                      ----------------    ----------------    ----------------

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                                 4,622               4,689             377,508
    Loss on disposal of property and equipment                      -                   -             608,643
    Bad debt                                                        -                   -              42,157
    Accrued interest income                                         -                   -              (3,091)
    Common stock issued for services                                -                   -              10,000
  Increase in operating assets:
    Accounts receivable                                           136                 (68)               (434)
    Inventory                                                       -              (5,533)            (13,168)
    Prepaid Expenses                                                -                   -                   -

  Increase (decrease) in operating liabilities:
    Accounts payable                                            2,799              24,164             512,795
    Accrued expenses                                           26,055             (19,834)          1,248,222
                                                      ----------------    ----------------    ----------------
    Total adjustments                                          33,612               3,419           8,133,769
                                                      ----------------    ----------------    ----------------
  Net cash used in operating activities                       (48,428)           (108,523)         (6,110,729)
                                                      ----------------    ----------------    ----------------


CASH FLOWS FROM INVESTING ACTIVITIES
  Payment for patent licensing costs                                -                   -             (31,723)
  Purchase of property and equipment                                -                   -          (2,277,022)
  Proceeds from sale of property and equipment                      -                   -              10,941
  Loans to related parties                                          -                   -             (18,191)
  Loans to other entities                                           -                   -             (23,916)
  Repayment from employee                                           -                   -               3,041
  Payment of organizational cost                                    -                   -             (30,168)
                                                      ----------------    ----------------    ----------------
  Net cash provided by (used in )
   investing activities                                             -                   -          (2,367,038)
                                                      ----------------    ----------------    ----------------
CASH FLOWS FROM FINANCING ACTIVITIES
  Payment of loan costs                                             -                   -              (5,448)
  Loans from stockholder                                       48,320             113,400           4,721,484
  Proceeds from note payable                                        -                   -             290,000
  Payment on note payable                                           -              (4,172)           (290,000)
  Proceeds from sale of common stock
   and exercise of stock options                                    -                   -           2,629,063
  Payments for stock recissions                                     -                   -            (134,170)
  Sale of stock subject to recission
   for cash                                                         -                   -           1,267,020
                                                      ----------------    ----------------    ----------------
  Net cash provided by financing
   activities                                                  48,320             109,228           8,477,949
                                                      ----------------    ----------------    ----------------

    Net increase (decrease) in cash                              (108)                705                 183

Cash - beginning of period                                        291                 427                   -
                                                      ----------------    ----------------    ----------------
Cash - end of period                                  $           183     $         1,132     $           183
                                                      ================    ================    ================
SUPPLEMENTAL DISCLOSURE OF CASH
 FLOW INFORMATION:
    Cash paid during the period
     Interest                                         $                   $         4,657     $       179,795

</TABLE>

SUPPLEMENTAL DISCLOSURE OF NONCASH FINANCING ACTIVITIES:

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

                                 UNITREND, INC.
                          (A Development Stage Company)

                   STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
                    For the Three Months Ended March 31, 2006
              And For the Year Ended December 31, 2005, 2004 and 2003
                                   (unaudited)

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

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

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

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

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

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


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

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


Net loss - 2005                     -                -                -         (545,520)        (545,520)
                        -------------    -------------    -------------    -------------    -------------
BALANCE -
DECEMBER 31, 2003          70,390,770    $   3,805,098    $   9,332,592    $ (14,162,458)   $  (1,024,769)

Net loss for the
  period ended
  March 31, 2005                    -                -                -          (82,040)         (82,040)
                        -------------    -------------    -------------    -------------    -------------
BALANCE -
MARCH 31, 2006             70,390,770    $   3,805,098    $   9,332,592    $ (14,244,498)   $  (1,106,808)

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



                                   UNITREND, INC.
                                    FORM 10-Q SB
                           QUARTER ENDED MARCH 31, 2006
                NOTES TO CONDENSED FINANCIAL STATEMENTS (unaudited)

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

The  unaudited  condensed  financial  statements  included  herein  reflect  all
adjustments  (which include only normal, recurring adjustments) that are, in the
opinion of management, necessary to state fairly the results for the three month
period ended March 31, 2006.  The results for the three month period ended March
31, 2006  are  not  necessarily  indicative of the results expected for the full
fiscal year.

NATURE AND SCOPE OF BUSINESS
Unitrend, Inc. (the Company) a  Nevada corporation as of January, 1999, formerly
an Ohio corporation,  is a development  stage company formed with the purpose of
expanding  the  useful life of computer technology through our patented computer
enclosures,  power supplies and related products that will ultimately be sold to
a national market. The Company was incorporated on April 11, 1996 as Versa Case,
Inc.   On May 15, 1996,  the Company  changed  its name to  Unitrend, Inc.   The
Company's  operations  to date  have consisted  primarily of incidental sales of
computer  components  while  the  Company  personnel  have  concentrated  on the
research  and development of its products and procuring the necessary patents on
its technology.  To date, the Company has been issued nine United States patents
with eight patent applications pending. The VersaCase patent alone was valued at
$9,478,000 by Robinwood Consulting,  an  independent  firm  experienced  in  the
valuation of intellectual property.  Generally accepted accounting principles do
not allow us to record this valuation on the balance sheets, we can only account
for the direct costs  involved  in  obtaining  a  patent.   We  also  have  nine
registered  trademarks  and  service  marks.     As of  March 31, 2006, expenses
incurred  have  been  primarily  for  administrative support, obtaining patents,
tooling and product  development of the enclosures  and power supplies that will
ultimately be sold and tooling,  product  development  and inventory of the wire
management systems  that are currently being sold,  which  has  resulted  in  an
accumulated deficit in the development stage of approximately $14,244,000.

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

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

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

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

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

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

RELATED PARTY PAYABLE
In the past,  there  were  unsecured  notes  payable  to  the President/majority
stockholder,  including interest at prime on the first business day of the year,
payable in ten equal installments after  the Company is profitable for one year.
As of March 31, 2006  note  payable  to  the President/majority stockholder  was
$898,388. As of December 31, 2005 and December 31, 2004, the outstanding balance
of  the  note  payable  to  the President/majority stockholder was $213,245  and
$99,846, respectively.   During 2004, our President/majority stockholder forgave
loans  to  the  Company of $373,909.   He also forgave debt of $432,240, accrued
interest of  $22,280 and  accrued  salary  of  $199,352 during  the  year  ended
December 31, 2003.   On  March 31, 2000,   our  President/majority   stockholder
forgave loans to the Company of $2,171,854 and accrued interest of $69,942.  The
forgiveness  was accounted for as contributed capital.

NEW ACCOUNTING PRONOUNCEMENTS

None

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

RESULTS OF OPERATIONS - FIRST THREE MONTHS OF 2006 COMPARED TO FIRST THREE
MONTHS OF 2005

We had no significant revenues in the first three months of 2006 or in the first
three months of 2005.  In the fourth quarter 2003,  we began to produce and sell
the Cablety wire management system.   Revenues  were  modest  during  the  first
quarter of 2006 and during the first quarter of 2005.   Unitrend had developed a
new marketing program in 2004  and began to implement it during the last half of
2004.   This program  includes,  but will not be limited to,  trade and consumer
advertising,  public  relations  and  trade  shows.   We  anticipate  not  being
classified as a development stage enterprise sometime during 2007.

We had an operating loss of $82,040 during the three months ended  March 31,2006
as compared to an operating loss of $108,644 during the three months ended March
31, 2005, a decrease of approximately 24%.  As discussed below,  this  operating
Loss decreased primarily because  of  a reduction   in   selling,   general  and
administrative expenses.

The Company did not have any expenditures on research and development during the
three months ended March 31, 2006 as compared to $786 for the three months ended
March 31, 2005.  Mr. Jelinger performs many  internal  research  and development
functions for Unitrend of which he does not  collect  or  accrue  a  salary.  We
believe that research and development expenses with  outside firms will increase
as we go forward due to the contract  entered into with New Product Innovations,
Inc. (NPI) to provide turnkey manufacturing of our product line.  NPI along with
Fitch, Inc. will complete product development,  obtain  agency approvals, engage
in product  positioning  and  manufacturing  development.   We  anticipate  this
spending to continue to increase as we continue  to  produce  the  Cablety,  our
first  product  that was  made  available to the market in the fourth quarter of
2003 and for the final product development and production of the Stable "Breeze"
and "Blizzard" power supplies, and the VersaCase "Viking" and "Neptune" chassis.
There  was  zero  spent  on tooling during the first  three  months  of 2006 and
zero spent  on  tooling  and  dies  during  the first three months  of  2005, we
anticipate this to increase as we move forward.

Selling,  general and administrative  expenses decreased  to  $81,893 during the
three  months ended March 31, 2006  as compared  to  $107,692  during  the three
months  ended March 31, 2005,  a decrease of approximately 24%.  The decrease in
selling, general  and  administrative  expenses  is  primarily due to an overall
reduction in expenditures company wide with the near completion of the  research
and  development  phase of  the Breeze power supply.   There were no significant
decreases  or  increases  in  any  one  category  of  the  selling,  general and
administrative expenses during the three months ended March 31, 2005 as compared
to the three months ended March 31, 2005.

There  were no stock options granted to non-employees  during the  three  months
ended March 31, 2006 or during the  three months ended March 31, 2005.

Accounts payable increased to $512,795 for the three months ended March 31, 2006
compared  to  $510,176 at  years  end  December 31, 2005.  The  Company notified
its employees on  January 1, 2001 that due to its financial  condition,  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, the Company
decided  that payroll  expense  would resume  and has  accrued wages since then.
Our  interest expense  for the  three  months  ended March 31, 2006 was  zero as
compared to $3,298 from the same time period last year.

LIQUIDITY AND CAPITAL RESOURCES

The Company has financed its operations since inception primarily through public
and private sales  of equity securities that  provided aggregate net proceeds of
$2,630,000,  and  net  loans  from   its  founder  received  from  inception  of
$4,721,484.  As of March 31, 2006, the Company's cash totaled  $183 and accounts
receivable totaled $434.  Loans from Mr. Jelinger during  the three months ended
March 31, 2006 totaled $48,320.   He  forgave  $373,909  of  loans  in 2004. The
President/majority  stockholder  forgave  debt of $432,240, accrued interest  of
$22,280 and  accrued salary of $199,352 during the year ended December 31, 2003.
On  March 31, 2000,  our  President/majority  stockholder  forgave  loans to the
Company of $2,171,854 and accrued interest of $69,942.   This was accounted  for
as contributed capital.

Primary uses of cash for the three months ended March 31, 2006  included $48,428
for the Company's operations and working capital  requirements.  For  the  three
months  ended  March 31, 2006,  primary uses of cash for the Company's investing
requirements totaled zero due to no purchases of property or equipment.

Our future capital requirements will depend upon numerous factors, including the
amount  of  revenues  generated  from  operations,  the  cost  of  our sales and
marketing  activities  and  the  progress  of   our  research  and   development
activities, none of which can be predicted with certainty.   In  December, 2000,
the  company  filed  an SB-2  registration  statement  with the  Securities  and
Exchange  Commission to register 4,000,000 shares of common stock, at $10.00 per
share in a  "Best Efforts" offering.   The  filing  was  declared  effective  on
December 28, 2000.  The purpose of the offering was to raise sufficient funds to
enable  the  Company  to  commence  manufacturing  of  its  VersaCase   product.
Ultimately,  the Company  did not  receive sufficient subscriptions to enable to
commence  manufacturing  operations  and the  offering terminated with all funds
returned to subscribers.  Currently, the Company plans to raise sufficient funds
through  the  advancement  of  monies  by  its  founder  and/or through  private
placements.  While  funds  advanced and  raised from  the founder may enable the
Company  to continue  product development and commence out-source manufacturing,
we cannot be certain that  the founder will  continue to fund our capital needs.
Consequently, we may seek additional funding 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.
Our growth strategy is built around five imperatives:  maintaining technological
leadership;   increasing  market  share;   acquiring  other  business  entities;
leveraging strategic relationships;  and  the  recruiting  and retaining  of key
personnel.

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

INCREASING MARKET SHARE.   Our  entry  into  the market is estimated at a modest
level to  allow  us  to  grow  at  a  reasonable  pace.   However,  we  make  no
representations  or  guarantees that we will be able to manage the growth of our
business.   The Cablety  was  introduced  to the market in the fourth quarter of
2003 and we experienced modest sales.  We anticipate sales to grow  as  we  move
forward into 2006.  Once VersaCase and the Stable power supply product lines are
introduced, we expect that there will be significant interest across a number of
market segments.   The  VersaCase product line is  unparalleled in its versatile
application as a PC or server enclosure. The ease of access and scalability will
provide numerous benefits to routine and mission-critical users that will propel
and increase market share.

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

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

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

Part II.	Other Information

Item 1.	Legal Proceedings

None

Item 2.        Changes In Securities And Use Of Proceeds

None

Item 3.        Defaults Upon Senior Securities

None

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

Not Applicable

Item 5.        Other Information

None

Item 6.        Exhibits and Reports on Form 8-K

(a)  List of Exhibits

     99.  Additional Exhibits

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

(b)  Reports on Form 8-K

     None

                                  SIGNATURES

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


                             UNITREND, INC.

Dated:  November 16, 2006    By:  /S/ CONRAD A.H. JELINGER:
                                  _________________________
                                  Conrad A.H. Jelinger

                                  Chief Executive Officer,
                                  Interim  Chief Financial Officer
                                  and President



EXHIBIT 99.1



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

    In connection with the Quarterly  Report of Unitrend, Inc.  (The
Company)  on  Form  10-QSB  for the period ending March 31, 2006, as
filed  with  the  Securities  and  Exchange  Commission  on the date
hereof  (the  Report),  I,  Conrad  A.H.  Jelinger, Chief  Executive
Officer and Interim Chief Financial Officer of the Company, certify,
pursuant  to 18  U.S.C. ss. 1350,  as adopted pursuant to ss. 906 of
the Sarbanes-Oxley Act of 2002, that:

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

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

                                 /s/  Conrad A.H. Jelinger
                                 -----------------------------
                                 Conrad A.H. Jelinger
November 16, 2006
                                 Chief Executive Officer, Interim
                                 Chief Financial Officer and
                                 President