**FORM      10-QSB**

| [X]                | Quarterly                Report pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934                                                                                                                                                                                                        |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|               |                                                                                                                                                                                                                                                                                                                                        |
|               | For                the quarterly period ended October                31, 2005                                                                                                                                                                                                                                                               |
|               |                                                                                                                                                                                                                                                                                                                                        |
| [                ] | Transition                Report pursuant to 13 or 15(d) of the Securities Exchange Act of                1934                                                                                                                                                                                                                              |
|               |                                                                                                                                                                                                                                                                                                                                        |
|               |                                         For                the                transition period __________to __________        |
|               |                                                                                                                                                                                                                                                                                                                                        |
|               |                                                Commission                File Number: 333-119632 |

| Nevada                                                                        | 87-0473323                                       |
|-------------------------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) | (IRS                Employer Identification No.) |

| 3275                E. Warm Springs Rd., Las Vegas, Nevada 89120 |
|------------------------------------------------------------------|
| (Address                of principal executive offices)          |

| 404-368-8500                                                                                                     |
|------------------------------------------------------------------------------------------------------------------|
| (Issuer’s                telephone number)                                                                 |
|  _______________________________________________________________                                            |
| (Former                name, former address and former fiscal year, if changed since last                report) |

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|                                             | TABLE                OF CONTENTS                                                              |   Page |
|--------------------------------------------------|-----------------------------------------------------------------------------------------------|------------------|
| PART                I - FINANCIAL INFORMATION    |
| Item                1:                           | Financial                Statements                                                           | 3                |
| Item                2:                           | Management’s                Discussion and Analysis or                Plan of Operation | 10               |
| Item                3:                           | Controls                and Procedures                                                        | 12               |
|  PART                II - OTHER INFORMATION |
| Item                1:                           | Legal                Proceedings                                                              | 14               |
| Item                2:                           | Unregistered                Sales of Equity Securities and Use of                Proceeds     | 14               |
| Item                3:                           | Defaults                Upon Senior Securities                                                | 14               |
| Item                4:                           | Submission                of Matters to a Vote of Security                Holders             | 14               |
| Item                5:                           | Other                Information                                                              | 14               |
| Item                6:                           | Exhibits                                                                                      | 14               |

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**PART      I - FINANCIAL INFORMATION**

**Item      1.** **     Financial      Statements**

| (a)   | Balance                Sheet as of October 31 (unaudited), and                April 30, 2005. |
|-----------------|-----------------------------------------------------------------------------------------------|

| (b)   | Statements                of Operations for the three- and                six-month periods ended October 31, 2005 and 2004 (unaudited); |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------|
| (c)  |  Statements              of Stockholders' Equity for the six-month              periods ended October 31, 2005 and 2004              (unaudited); |
|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d)   | Statements                of Cash Flows for the three- and                six-month periods ended October 31, 2005 and 2004 (unaudited); |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Notes                to Financial Statements                (unaudited). |
|-----------------|--------------------------------------------------------------------------|

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**LEGAL      ACCESS TECHNOLOGIES, INC. AND      SUBSIDIARY**

**(A      Development Stage Enterprise)**

**BALANCE      SHEETS**

**October      31, and April 30, 2005**

|                                                                                                                                                                                                 |    | October                31, 2005(Unaudited) |   |   | April                  30, 2005 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------|--------------------------------------------|--------|--------|---------------------------------|
|  CURRENT                ASSET, Cash                                                                                                                                                             | $       | 1,575                                      |   | $      | 50                              |
|                                                                                                                                                                                                 | $       | 1,575                                      |   | $      | 50                              |
|                                                                                                                                                                                                 |    |                                       |   |   |                            |
| LIABILITIES                  AND STOCKHOLDERS' EQUITY DEFICIENCY                                                                                                                                |
|  CURRENT                LIABILITIES                                                                                                                                                             |  $ | 81,492                                |   | $      | 55,486                     |
|  Accounts                  payable                                                                                                                                                              |    | 105,318                               |   |   | 45,512                     |
|  Due                  to officer                                                                                                                                                                |    | 290,518                               |   |   | 280,342                    |
|  Note                  payable and accrued interest                                                                                                                                             |    | 22,426                           |   |   |                            |
|  Other                  accrued expenses                                                                                                                                                        |    | 499,754                          |   |   | 381,340                    |
|                                                                                                                                                                                                 |    |                                       |   |   |                            |
|   STOCKHOLDERS'                  EQUITY                  DEFICIENCY                                                                                                                        |
|                  COMMON STOCK, $.001 par value,                  100,000,000                  shares authorized 48,148,291 shares issued                  and                  outstanding |    | 48,148                                |   |   | 44,148                     |
| ADDITIONAL                PAID-IN                CAPITAL                                                                                                                                        |    | 804,388                               |   |   | 480,388                    |
| PRE-DEVELOPMENT                STAGE DEFICIT                                                                                                                                                    |    | (905,826)                             |   |   | (905,826)                  |
|  DEFICIT                INCURRED DURING THE DEVELOPMENT                STAGE                                                                                                               |    | (444,889)                             |   |   |                            |
|                                                                                                                                                                                                 |    | (498,179)                             |   |   | (381,290)                  |
|                                                                                                                                                                                                 |    | 1,575                                 |   |   | 50                         |

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**LEGAL      ACCESS TECHNOLOGIES, INC. AND      SUBSIDIARIES**

**(A      Development Stage      Enterprise)**

**STATEMENTS      OF OPERATIONS**

**FOR      THE THREE-MONTH AND SIX-MONTH PERIODS ENDED OCTOBER 31, 2005 AND 2004      (UNAUDITED)**

|                                                                                                           Three                Months Ended October 31                        Six Months Ended October 31  |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   | 2005 |   |   | 2004 |   |   | 2005 |   |   | 2004 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |  |   |   |   |   |   |  |   |   |  |
| **OPERATING                COSTS AND EXPENSES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |  |   |   |  |   |   |  |   |   |  |
| Maritime                licensing and consulting                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |  $ | 182,000 |   |   | - |   |  $ | 280,000 |   |   | - |
| General                and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   | 55,899 |   |   | 48,885 |   |   | 154,713 |   |   | 78,462 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   | **237,899** |   |   | **48,885** |   |   | **434,713** |   |   | **78,462** |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |  |   |   |  |   |   |  |   |   |  |
| Operating                loss                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   | (237,899) |   |   | (48,885) |   |   | (434,713) |   |   | (78,462) |
| Interest                expense                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   | (5,088) |   |   | (5,177) |   |   | (10,176) |   |   | (10,531) |
| Loss                from continuing operations, without                tax effect                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   | (242,987) |   |   | (54,062) |   |   | (444,889) |   |   | (88,993) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |  |   |   |  |   |   |  |   |   |  |
| Income                (loss) from discontinuedoperations,                without tax effect                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 40,612 |   |   |   |   |   | (68,649) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |  |   |   |  |   |   |  |   |   |  |
| Net                loss                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |  $ | (242,987) |   |  $ | (13,450) |   |  $ | (444,889) |   |  $ | (157,642) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |  |   |   |  |   |   |  |   |   |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |  |   |   |  |   |   |  |   |   |  |
| Basic                and diluted income (loss) per common share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |  |   |   |  |   |   |  |   |   |  |
|                  Continuing operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |  $ | (0.01) |   |  $ | (0.01) |   |  $ | (0.01) |   |  $ | (0.01) |
|                  Discontinued operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   | 0.00 |   |   | 0.01 |   |   | 0.00 |   |   | (0.01) |
|                  Net loss                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |  $ | (0.01) |   |  $ | (0.00) |   |  $ | (0.01) |   |  $ | (0.02) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |  |   |   |  |   |   |  |   |   |  |
| Weighted                average common shares outstanding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   | 46,848,291 |   |   | 6,248,732 |   |   | 46,148,291 |   |   | 6,248,732 |

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**LEGAL      ACCESS TECHNOLOGIES, INC. AND      SUBSIDIARY**

**(A      Development Stage Enterprise)**

**STATEMENTS      OF STOCKHOLDERS' EQUITY DEFICIENCY (Unaudited)**

**Six-Month      Periods Ended October 31, 2005**

|                                       |   |   |                                                  |   |    |                             |   |    | Additional  |   |    | Pre-Development  |   |    | Development   |
|--------------------------------------------|--------|--------|-------------------------------------------------------|--------|---------|----------------------------------|--------|---------|------------------|--------|---------|-----------------------|--------|---------|-------------------------|
|                                       |   |   |  Common                  Stock    |   |    | Paid-in                     |   |    | Stage       |   |    | Stage            |
|                                       |   |   | Shares                                                |   |    | Par                  Value  |   |    | Capital     |   |    | Deficit          |   |    | Deficit                 |
| **2005**                                   |   |   |                                                  |   |    |                             |   |    |             |   |    |                  |   |    |                    |
| Balances,                  May 1, 2005     |   |   | 44,148,291                                            |   | $       | 44,148                           |   |  $ | 480,388          |   |  $ | (905,826)             |   |    |                    |
| Exercise                  of stock options |   |   | 1,400,000                                             |   |    | 1,400                            |   |    | 96,600           |   |    |                  |   |    |                    |
| Contributed                  services      |   |   |                                                  |   |    |                             |   |    | 24,000           |   |    |                  |   |    |                    |
| Net                  loss for the quarter  |   |   |                                                  |   |    |                             |   |    |             |   |    |                  |   |  $ | (201,902)               |
| Balances,                  July 31, 2005   |   |   | 45,548,291                                            |   |    | 45,548                           |   |    | 600,988          |   |    | (905,826)             |   |    | (201,902)               |
| Exercise                  of stock options |   |   | 2,600,000                                             |   |    | 2,600                            |   |    | 179,400          |   |    |                  |   |    |                    |
| Contributed                  services      |   |   |                                                  |   |    |                             |   |    | 24,000           |   |    |                  |   |    |                    |
| Net                  loss for the quarter  |   |   |                                                  |   |    |                             |   |    |             |   |    |                  |   |    | (242,987)               |
| Balances,                  July 31, 2005   |   |   | 48,148,291                                            |   | $       | 48,148                           |   | $       | 804,388          |   | $       | (905,826)             |   |  $ | (444,889)               |
|                                       |   |   |                                                  |   |    |                             |   |    |             |   |    |                  |   |    |                    |
| **2004**                                   |   |   |                                                  |   |    |                             |   |    |             |   |    |                  |   |    |                    |
| Balances,                  May 1, 2004     |   |   | 6,248,732                                             |   |  $ | 6,248                            |   | $       | 6,256,937        |   | $       | (6,564,812)           |   |    |                    |
| Net                  loss for the quarter  |   |   |                                                  |   |    |                             |   |    |             |   |    | (144,192)             |   |    |                    |
| Balances,                  July 31, 2005   |   |   | 6,248,732                                             |   |    | 6,248                            |   |    | 6,256,937        |   |    | (6,709,004)           |   |    |                    |
| Net                  loss for the quarter  |   |   |                                                  |   |    |                             |   |    |             |   |    | (13,450)              |   |    |                    |
| Balances,                  July 31, 2005   |   |   | 6,248,732                                             |   |  $ | 6,248                            |   |  $ | 6,256,937        |   |  $ | (6,722,454            |   |    |                    |
|                                       |   |   |                                                  |   |    |                             |   |    |             |   |    |                  |   |    |                    |

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**LEGAL      ACCESS TECHNOLOGIES, INC. AND      SUBSIDIARIES**

**(A        Development Stage Enterprise)**

**STATEMENTS      OF CASH FLOWS**

**SIX-MONTH      PERIOD ENDED OCTOBER 31, 2005 AND 2004 (UNAUDITED)**

|                                                                        |   |    | 2005     |   |    | 2004     |
|-----------------------------------------------------------------------------|--------|---------|----------|--------|---------|----------|
| **Operating                  activities**                                   |   |    |          |   |    |          |
|                    Net cash used in continuing operations              |   |  $ | (58,281) |   |  $ | (54,239) |
|                    Net cash provided discontinued operations           |   |    |     |   |    | 58,448   |
|                                                                        |   |    |     |   |    |     |
| Net                  cash provide by (used in) operating activities         |   |    | (58,281) |   |    | 4,209    |
|                                                                        |   |    |     |   |    |          |
| **Financing                  activities**                                   |   |    |     |   |    |     |
|                    Proceeds from borrowings, officers/shareholders     |   |    | 59,806   |   |    |          |
|                    Repayments of borrowings, officers/shareholders     |   |    |     |   |    | (21,250) |
|                    Net cash provided by (used in) financing activities |   |    | 59,806   |   |    | (21,250) |
|                                                                        |   |    |     |   |    |          |
|                    Net increase (decrease) in cash                     |   |    | 1,525    |   |    | (17,041) |
|                                                                        |   |    |     |
|                    Cash, beginning of year                             |   |    | 50       |   | 52,843  |
|                                                                        |   |    |     |   |    |
|                    Cash, end of quarter                                |   |  $ | 1,575    |   | $35,802 |

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**LEGAL      ACCESS TECHNOLOGIES, INC. AND SUBSIDIARY**

**(A      Development Stage Enterprise)**

**NOTES      TO CONSOLIDATED FINANCIAL STATEMENTS**

**Three-Month      and Six-Month Periods Ended**

**October      31, 2005 and 2004 (Unaudited)**

**1.      Basis of Presentation**

**2.      Planned Operations and Contingencies**

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**3.      Loss Per Share**

**4.      Related Party Transactions**

**5.      Other Capital Transactions**

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**Item      2.     Management’s Discussion and Analysis or Plan of      Operation**

**Forward-Looking      Statements**

**Overview**

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**Results      of Operations - Six-Month Period Ended October 31, 2005, Compared to      2004**

**Liquidity      and Capital Resources**

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**Critical      Accounting Policies and Estimates**

**New      Accounting Standards**

*Share-Based      Payment*

*Accounting      Changes and Error Corrections, a Replacement of APB Opinion No. 20 and SFAS      No.      3*

**Item      3.     Controls and Procedures**

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**PART      II - OTHER INFORMATION**

**Item      1.     Legal      Proceedings**

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

**Item      3.     Defaults upon Senior      Securities**

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

**Item      5.     Other      Information**

**Item      6.      Exhibits**

| **Exhibit                Number**  | **Description                of Exhibit**                                                                                                                                                                                                                |
|-----------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                                    | Certification                of Chief Executive Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 31.2                                    | Certification                of Chief Financial Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 32.1                                    | Certification                of Chief Executive Officer and Chief                Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted                pursuant                to Section 906 of the Sarbanes-Oxley Act of                2002 |

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**SIGNATURES**

|   | **Legal                Access Technologies, Inc.**                                                                                                                                                                                                                                      |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                    |
| Date:  | December                22, 2005                                                                                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                    |
|   | By:     /s/                Herbert Lemming             Herbert                C. LeemingTitle:**    President                and Chief Executive                Officer** |