| [X] | QUARTERLY                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934                for the period ended December 31,                2005 |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| [                ] | TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934                for the transition period from _______ to                _______ |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Nevada(State                or other jurisdiction ofincorporation                or organization) | 20-0118697(IRS                Employer identification No.) |
|---------------------------------------------------------------------------------------------------|------------------------------------------------------------|

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Table          of Contents

TABLE      OF CONTENTS

| Cautionary                Statement and Risk Factors that May Affect                Future Results | 3                                                                                                                                                                         |
|----------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                               |                                                                                                                                                                      |   |
|                                                                                               | PART                I - FINANCIAL INFORMATION                                                                                                                             |   |
|                                                                                               |                                                                                                                                                                      |   |
| ITEM                1.                                                                             | Selected                Financial                Statements                                                                                                               | 4 |
|                                                                                               | Balance                Sheet - December 31, 2005                (unaudited)                                                                                               | 4 |
|                                                                                               | Statements                of Operations - Three Months Ended December                31, 2005 and 2004 and inception through December 31, 2005                (unaudited) | 5 |
|                                                                                               | Statements                of Stockholders’ Equity -                (unaudited)                                                                                      | 6 |
|                                                                                               | Statements                of Cash Flows - Three Months Ended December                31, 2005 and 2004 and inception through December 31, 2005                (unaudited) | 7 |
|                                                                                               | Notes                to Financial Statements                (unaudited)                                                                                                   | 8 |
| ITEM                2.                                                                             | Management’s                Discussion and Analysis or Plan of                Operations                                                                            | 14 |
| ITEM                3.                                                                             | Controls                and Procedures                                                                                                                                    | 16 |
|                                                                                               |                                                                                                                                                                      |   |
|                                                                                               | PART                II - OTHER INFORMATION                                                                                                                                |   |
|                                                                                               |                                                                                                                                                                      |   |
| ITEM                6.                                                                             | Exhibits                                                                                                                                                                  | 18 |
|                                                                                               |                                                                                                                                                                      |   |
|                                                                                                    | Signatures                                                                                                                                                                | 19 |

----

Table          of Contents

**Cautionary      Statement and Risk Factors that May Affect Future      Results**

**These      forward-looking statements are not guarantees of future      performance.**

|   | · | Our                business is difficult to evaluate because we have a limited operating                history. |
|--------|--------|------------------------------------------------------------------------------------------------------------------|

|   | · | We                will need to raise additional financing in the foreseeable future                to fund                our operations. Additional financing may not be available to us on                favorable terms or at all. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We                may have liabilities resulting from predecessor business operations                that                could have an adverse effect on us. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We                are dependent upon our executive officers, managers and other key                personnel, without whose services our prospects would be severely                limited. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | The                mobile search engine market in which we operate is subject to intense                competition and we may not be able to compete                effectively. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We                need to significantly expand our distribution channels and since                we are                basically doing this from scratch it will be very                difficult. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We                plan to build our business through merger with or acquisition of                existing                technology companies but may not be successful in finding merger                or                acquisition partners. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Merger                and Acquisitions bear considerable risk of integration and implementation                with the company's core business. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Our                intellectual property and other proprietary rights are valuable,                and any                inability to protect them could adversely affect our business and                results                of operations; in addition, we may be subject to infringement claims                by                third parties. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We                have a patent pending for our technology that we are not assured                will be                granted or if granted will be of                value |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | In                order to be successful and profitable we must grow rapidly. We expect                that                rapid growth will put a large strain on our management team and our                other                resources. We may not have sufficient resources to manage this growth                effectively. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Changes                in the way information is broadcast over both the internet and wireless                networks could have an immediate and damaging effect on our                business. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Some                of our existing stockholders can exert control over us and may not                make                decisions that are in the best interests of all                stockholders. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | A                limited public market exists for the trading of our                securities. |
|--------|--------|-------------------------------------------------------------------------------------------------|

|   | · | We                do not intend to pay dividends to our stockholders, so you will not                receive any return on your investment in our company prior to selling                your                interest in the Company*.* |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | A                significant number of our shares will be eligible for sale and their                sale                or potential sale may depress the market price of our common                stock*.* |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Because                our stock is considered a penny stock, any investment in our stock                is                considered to be a high-risk investment and is subject to restrictions                on                marketability*.* |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table          of Contents

**PART      I**

**ITEM      1.  SELECTED FINANCIAL      STATEMENTS**

| **UPSNAP,                Inc.**                                                                                                                                                           |   |   |      |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-----------|
| **(FORMERLY                MANU FORTI GROUP, INC.)**                                                                                                                                      |   |   |      |
| (A                DEVELOPMENT STAGE COMPANY)                                                                                                                                              |   |   |      |
| UNAUDITED                CONSOLIDATED BALANCE SHEET                                                                                                                                       |   |   |      |
| DECEMBER                31, 2005                                                                                                                                                          |   |   |
|                                                                                                                                                                                      |   |   |      |
| ASSETS                                                                                                                                                                                    |   |   |      |
| CURRENT                ASSETS                                                                                                                                                             |   |   |      |
| Cash                                                                                                                                                                                      |   | $      | 1,715,219 |   |
| Prepaid                                                                                                                                                                                   |   |   | 53,978    |   |
| Other                current assets                                                                                                                                                       |   |   | -         |   |
|                                                                                                                                                                                      |   |   |           |   |
|  TOTAL                CURRENT ASSETS                                                                                                                                                 |   |   | 1,769,197 |   |
|                                                                                                                                                                                      |   |   |           |   |
| PROPERTY                & EQUIPMENT                                                                                                                                                   |   |   |           |   |
| Computer                equipment                                                                                                                                                         |   |   | 2,761     |   |
| Less:                accumulated depreciation                                                                                                                                             |   |   | (208      | ) |
|                                                                                                                                                                                      |   |   |           |   |
|  NET                PROPERTY & EQUIPMENT                                                                                                                                         |   |   | 2,553     |   |
|                                                                                                                                                                                      |   |   |           |   |
| OTHER                ASSETS                                                                                                                                                               |   |   |           |   |
|  Security                deposits                                                                                                                                                    |   |   | 965       |   |
|                                                                                                                                                                                      |   |   |           |   |
| TOTAL                ASSETS                                                                                                                                                               |   | $      | 1,772,715 |   |
|                                                                                                                                                                                      |   |   |      |   |
| LIABILITIES                AND STOCKHOLDERS' EQUITY                                                                                                                                       |   |   |      |   |
| CURRENT                LIABILITIES                                                                                                                                                        |   |   |      |   |
| Accounts                payable                                                                                                                                                           |   | $      | 76,029    |   |
| Accrued                expenses                                                                                                                                                           |   |   | 110       |   |
|                                                                                                                                                                                      |   |   |           |   |
|  TOTAL                CURRENT LIABILITIES                                                                                                                                            |   |   | 76,139    |   |
|                                                                                                                                                                                      |   |   |           |   |
| STOCKHOLDERS'                EQUITY                                                                                                                                                       |   |   |           |   |
| Common                stock, oar value $0.001, 97,500,000 authorized, issued and outstanding                18,788,494 shares                    at December 31, 2005 |   |   | 18,788    |   |
| Additional                paid-in capital                                                                                                                                                 |   |   | 2,228,485 |   |
| Deficit                accumulated during development stage                                                                                                                               |   |   | (550,697  | ) |
|                                                                                                                                                                                      |   |   |           |   |
|  TOTAL                STOCKHOLDERS' EQUITY                                                                                                                                           |   |   | 1,696,576 |   |
|                                                                                                                                                                                      |   |   |           |   |
| TOTAL                LIABILITES AND STOCKHOLDERS' EQUITY                                                                                                                                  |   | $      | 1,772,715 |   |

*The        accompanying notes are an integral part of the financial        statements.*

----

Table            of Contents

| **UPSNAP,                INC.**                                                                     |   |   |   |   |
|-----------------------------------------------------------------------------------------------------|--------|--------|--------|--------|
| **(FORMERLY                MANU FORTI GROUP, INC.)**                                                |   |   |   |   |   |   |
| (A                DEVELOPMENT STAGE COMPANY)                                                        |   |   |   |   |
| UNAUDITED                CONSOLIDATED STATEMENTS OF OPERATIONS                                      |
| FOR                THE THREE MONTH PERIODS ENDED DECEMBER 31, 2005 AND 2004,                AND     |   |
| FOR                THE PERIOD APRIL 6, 2004 (DATE OF INCEPTION) TO DECEMBER 31,                2005 |   |

|                                                                           |   | **For                the three month period ended December 31, 2005** |       | **For                the three month period ended December 31, 2004** |   | **April                6, 2004 (inception) to December 31, 2005** |   |
|--------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|------------|-----------------------------------------------------------------------|--------|-------------------------------------------------------------------|--------|
|                                                                           |   |                                                                  |       |                                                                  |   |                                                              |   |
| Expenses                                                                       |   |                                                                  |       |                                                                  |   |                                                              |   |
|                                                                           |   |                                                                  |       |                                                                  |   |                                                              |   |
| Product                development                                             |   |                                                                  | 89,779     |                                                                  |   | 25,701                                                            |   |   | 203,827 |   |
|                                                                           |   |                                                                  |            |                                                                  |   |                                                                   |   |   |  |   |
| Sales                & marketing expenses                                  |   |                                                                  |            |                                                                  |   |                                                                   |   |   |  |   |
|      Advertising                                      |   |                                                                  | 6,100      |                                                                  |   | -                                                                 |   |   | 6,100 |   |
|      Marketing                payroll and burden      |   |                                                                  | 21,708     |                                                                  |   | -                                                                 |   |   | 21,708 |   |
|      Marketing                and public relations    |   |                                                                  | 18,352     |                                                                  |   | 9,045                                                             |   |   | 27,998 |   |
|                                                                           |   |                                                                  | 46,160     |                                                                  |   | 9,045                                                             |   |   | 55,806 |   |
| General                & administrative expenses                           |   |                                                                  |            |                                                                  |   |                                                                   |   |   |  |   |
|      Accounting                fees                   |   |                                                                  | 23,744     |                                                                  |   | -                                                                 |   |   | 23,744 |   |
|      Audit                and tax preparation fee     |   |                                                                  | 29,296     |                                                                  |   | -                                                                 |   |   | 31,796 |   |
|      Administrative                payroll and burden |   |                                                                  | 32,017     |                                                                  |   | -                                                                 |   |   | 32,017 |   |
|      Bank                charges                      |   |                                                                  | 66         |                                                                  |   | 10                                                                |   |   | 147 |   |
|      Consulting                fees                   |   |                                                                  | -          |                                                                  |   | -                                                                 |   |   | - |   |
|      Depreciation                                     |   |                                                                  | 208        |                                                                  |   | -                                                                 |   |   | 208 |   |
|      Insurance                                        |   |                                                                  | 3,782      |                                                                  |   | -                                                                 |   |   | 3,782 |   |
|      Investment                banking fees           |   |                                                                  | -          |                                                                  |   | -                                                                 |   |   | - |   |
|      Legal                expenses                    |   |                                                                  | 86,611     |                                                                  |   | -                                                                 |   |   | 86,611 |   |
|      Merger                costs                      |   |                                                                  | 5,000      |                                                                  |   | -                                                                 |   |   | 5,000 |   |
|      Office                cost                       |   |                                                                  | 5,430      |                                                                  |   | 3,843                                                             |   |   | 22,299 |   |
|      Recruiting                costs                  |   |                                                                  | 720        |                                                                  |   | -                                                                 |   |   | 720 |   |
|      Rent                                             |   |                                                                  | 2,550      |                                                                  |   | -                                                                 |   |   | 2,550 |   |
|      Transfer                agent and filing fees    |   |                                                                  | 19,952     |                                                                  |   | -                                                                 |   |   | 19,952 |   |
|      Travel                                           |   |                                                                  | 19,269     |                                                                  |   | 3,836                                                             |   |   | 62,184 |   |
|      Utilities                                        |   |                                                                  | 54         |                                                                  |   | -                                                                 |   |   | 54 |   |
|                                                                           |   |                                                                  | 228,698    |                                                                  |   | 7,689                                                             |   |   | 291,063 |   |
|                                                                           |   |                                                                  |            |                                                                  |   |                                                                   |   |   |  |   |
| Total                operating expenses                                        |   |                                                                  | 364,637    |                                                                  |   | 42,435                                                            |   |   | 550,697 |   |
|                                                                           |   |                                                                  |            |                                                                  |   |                                                                   |   |   |  |   |
| Net                operating income (loss)                                     |   |                                                                  | (364,637   | )                                                                     |   | (42,435                                                           | )      |   | (550,697 | ) |
|                                                                           |   |                                                                  |            |                                                                  |   |                                                                   |   |   |  |   |
| Other                income and expense                                        |   |                                                                  |            |                                                                  |   |                                                                   |   |   |  |   |
|      Interest                income                   |   |                                                                  | -          |                                                                  |   | -                                                                 |   |   | - |   |
|      Interest                expense                  |   |                                                                  | -          |                                                                  |   | -                                                                 |   |   | - |   |
| NET                LOSS                                                        |   | $                                                                     | (364,637   | )                                                                     | $      | (42,435                                                           | )      | $ | (550,697 | ) |
|                                                                           |   |                                                                  |       |                                                                  |   |                                                              |   |   |   |   |
| Net                loss per share                                              |   | $                                                                     | (0.03      | )                                                                     | $      | (0.00                                                             | )      |   |   |   |
|                                                                           |   |                                                                  |       |                                                                  |   |                                                              |   |   |   |   |
| Weighted                average common shares outstanding:                     |   |                                                                  |       |                                                                  |   |                                                              |   |   |   |   |
|     Basic                and diluted                       |   |                                                                  | 14,082,831 |                                                                  |   | 11,730,000                                                        |   |   |   |   |

*The      accompanying notes are an integral part of the financial statements.*

----

Table          of Contents

| **UPSNAP,                INC.**                                              |   |   |   |   |   |   |   |   |
|------------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|
| **(FORMERLY                MANU FORTI GROUP, INC.)**                         |   |   |   |   |   |   |   |   |
| (A                DEVELOPMENT STAGE COMPANY)                                 |   |   |   |   |   |   |   |   |
| UNAUDITED                CONSOLIDATED STATEMENT OF STOCKHOLDER'S EQUITY      |   |   |   |   |   |
| FOR                THE PERIOD APRIL 6, 2004 (INCEPTION) to DECEMBER 31, 2005 |   |   |   |   |   |

|                                                                                   |   |                              |       |   |   |                                               |   |
|----------------------------------------------------------------------------------------|--------|-----------------------------------|------------|--------|--------|----------------------------------------------------|--------|
|                                                                                   |   | Common                Stock  |       |   |   |                                               |   |   |   |
|                                                                                   |   | Shares                       |       |   |   | Additional                    Paid-incapital  |   | DeficitAccumulatedDuring                theDevelopment                Stage |   | TotalStockholdersEquity(Deficit) |   |
| **Balances,                April 6, 2004**                                             |   |                              |       |   |   |                                               |   |   |   |   |   |
| Donated                capital                                                         |   |                              |       |   | $      | -                                                  |   | $ | 27,474 |   | $ | - |   | $ | 27,474 |   |
| Stock                subscribed                                                        |   |                              |       |   |   |                                               |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                                                |   |                              | -          |   |   | -                                                  |   |   | - |   |   | (27,474 | ) |   | (27,474 | ) |
| **Balances,                September 30, 2004 (as restated)**                          |   |                              |       |   |   |                                               |   |   | 27,474 |   |   | (27,474 | ) |   | - |   |
|                                                                                   |   |                              |       |   |   |                                               |   |   |   |   |   |   |   |   |   |   |
| Shares                issued during the period                                         |   |                              |       |   |   |                                               |   |   |   |   |   |   |   |   |   |   |
|   Donatated                capital                                           |   |                              |       |   |   |                                               |   |   | 119,525 |   |   |   |   |   | 119,525 |   |
|   Shares                issued for                cash ($.0003 per share)    |   |                              | 12,999,999 |   |   | 1,300                                              |   |   | 1,700 |   |   |   |   |   | 3,000 |   |
| Net                loss                                                                |   |                              | -          |   |   | -                                                  |   |   | - |   |   | (158,586 | ) |   | (158,586 | ) |
| **Balances,                September 30, 2005 (as restated)**                          |   |                              | 12,999,999 |   |   | 1,300                                              |   |   | 148,699 |   |   | (186,060 | ) |   | (36,061 | ) |
|                                                                                   |   |                              |       |   |   |                                               |   |   |   |   |   |   |   |   |   |   |
|   Shares                issued in                connection with acquisition |   |                              | 5,788,495  |   |   | 17,488                                             |   |   | 2,079,786 |   |   |   |   |   | 2,097,274 |   |
| Net                loss                                                                |   |                              | -          |   |   | -                                                  |   |   | - |   |   | (364,637 | ) |   | (364,637 | ) |
|                                                                                   |   |                              |       |   |   |                                               |   |   |   |   |   |   |   |   |   |   |
| **Balances,                December 31, 2005**                                         |   |                              | 18,788,494 |   | $      | 18,788                                             |   | $ | 2,228,485 |   | $ | (550,697 | ) | $ | 1,696,576 |   |

*The        accompanying notes are an integral part of the financial statements.*

----

Table          of Contents

| **UPSNAP,                INC.**                                                                    |   |   |   |   |
|----------------------------------------------------------------------------------------------------|--------|--------|--------|--------|
| **(FORMERLY                MANU FORTI GROUP, INC.**                                                |   |   |   |   |
| (A                DEVELOPMENT STAGE COMPANY)                                                       |   |   |   |   |
| UNAUDITED                STATEMENTS OF CASH FLOWS                                                  |   |
| FOR                THE THREE MONTH PERIODS ENDED DECEMBER 31, 2005 AND 2004,                and    |   |   |   |   |
| FOR                THE PERIOD APRIL 6, 2004 (DATE OF INCEPTION)TO DECEMBER 31,                2005 |   |   |   |   |
|                                                                                               |   |   |   |   |   |   |

|                                                                          |   | For                the three month period ended December 31, 2005 |      | For                the three month period ended December 31, 2004 |   | From                April 6, 2004 (inception) to Decmeber 31, 2005 |   |
|-------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|-----------|-------------------------------------------------------------------|--------|--------------------------------------------------------------------|--------|
|                                                                          |   |                                                              |      |                                                              |   |                                                               |   |
| CASH                FLOWS FROM OPERATING ACTIVITIES:                          |   |                                                              |      |                                                              |   |                                                               |   |
| Net                loss                                                  |   | $                                                                 | (364,637  | )                                                                 | $      | (42,435                                                            | )      | $ | (550,697 | ) |
| Adjustments                to reconcile net loss                         |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| to                net cash used by operating activities:                 |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| Depreciation                                                                  |   |                                                              | 208       |                                                              |   |                                                               |   |   | 208 |   |
| Issuance                of shares for acquisition                             |   |                                                              | 2,097,274 |                                                              |   |                                                               |   |   | 2,097,274 |   |
| Elimination                of note payable on consolidation                   |   |                                                              | (180,000  | )                                                                 |   |                                                               |   |   | (180,000 | ) |
| CHANGES                IN CURRENT ASSETS AND CURRENT                          |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| LIABILITIES:                (Net of effect of acquisition)               |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| (Increase)                decrease in current assets:                    |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
|  Prepaid                expenses                                         |   |                                                              | (50,978   | )                                                                 |   | -                                                                  |   |   | (54,141 | ) |
|  Deposits                                                                |   |                                                              | (965      | )                                                                 |   |                                                               |   |   | (965 | ) |
| Increase                (decrease) in current liabilities:               |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
|                     Accounts payable and accrued expenses |   |                                                              | 57,967    |                                                              |   | -                                                                  |   |   | 76,139 |   |
|  NET                CASH USED FOR OPERATING ACTIVITIES                   |   |                                                              | 1,558,869 |                                                              |   | (42,435                                                            | )      |   | 1,387,818 |   |
|                                                                          |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| CASH                FLOWS FROM INVESTING ACTIVITIES:                          |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
|  Purchase                of equipment                                    |   |                                                              | (2,761    | )                                                                 |   | -                                                             |   |   | (2,761 | ) |
|  NET                CASH USED FOR INVESTING ACTIVITIES                   |   |                                                              | (2,761    | )                                                                 |   | -                                                                  |   |   | (2,761 | ) |
|                                                                          |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| CASH                FLOWS FROM FINANCING ACTIVITIES:                          |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| Sale                of common stock                                           |   |                                                              | -         |                                                              |   | 1,000                                                              |   |   | 3,000 |   |
| Donated                capital                                                |   |                                                              |      |                                                              |   | 48,063                                                             |   |   | 146,999 |   |
| Proceeds                (payments) from note payable - shareholder            |   |                                                              | (16,500   | )                                                                 |   |                                                               |   |   |   |   |
| Proceeds                from note payable - Manu Forti                        |   |                                                              | -         |                                                              |   | -                                                                  |   |   | 180,000 |   |
|  NET                CASH PROVIDED BY FINANCING ACTIVITIES                |   |                                                              | (16,500   | )                                                                 |   | 49,063                                                             |   |   | 329,999 |   |
|                                                                          |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| NET                INCREASE IN CASH                                           |   |                                                              | 1,539,608 |                                                              |   | 6,628                                                              |   |   | 1,715,056 |   |
| CASH,                beginning of period                                      |   |                                                              | 175,611   |                                                              |   | -                                                                  |   |   | - |   |
| CASH,                end of period                                            |   | $                                                                 | 1,715,219 |                                                              | $      | 6,628                                                              |   | $ | 1,715,056 |   |
|                                                                          |   |                                                              |           |                                                              |   |                                                               |   |   |   |   |
| Taxes                paid                                                |   |                                                              |      |                                                              |   | -                                                                  |   |   |   |   |
| Interest                paid                                             |   |                                                              |      |                                                              |   | -                                                                  |   |   |   |   |
|                                                                          |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| Other                non-cash investing and financing activities:             |   |                                                              |      |                                                              |   |                                                               |   |   |   |   |
| Shares                issued for services                                |   | $                                                                 | 791,800   |                                                              |   | -                                                                  |   | $ | 791,800 |   |

*The        accompanying notes are an integral part of the financial statements.*

----

Table          of Contents

**NOTES      TO CONSOLIDATED FINANCIAL STATEMENTS **

**(Unaudited)      **

----

Table          of Contents

*Accounting      and Reporting by Development Stage Enterprises*

----

Table          of Contents

*Accounting      for Research and Development Costs*

*Accounting        For Income Taxes*

----

Table          of Contents

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Table          of Contents

|                                                                                            |   |                     |      | Exercise                 |   |       |   |
|-------------------------------------------------------------------------------------------------|--------|--------------------------|-----------|--------------------------|--------|------------|--------|
| Warrant                                                                                         |   | Number                of |      | Price                Per |   | Expiration |   |
| Class                                                                                           |   | Warrants                 |      | Warrant                  |   | Date       |   |
|                                                                                            |   |                     |      |                     |   |       |   |
|                                                                                            |   |                     |      |                     |   |       |   |
| A                                                                                               |   |                     | 1,633,752 |                     | $      | 1.50       |   |   | September                2006 |   |
| A                                                                                               |   |                     | 750,916   |                     | $      | 1.50       |   |   | October                2006 |   |
|                                                                                            |   |                     |      |                     |   |       |   |   |   |   |
|                                                                                            |   |                     | 2,384,668 |                     |   |       |   |   |   |   |
|                                                                                            |   |                     |      |                     |   |       |   |   |   |   |
| B                                                                                               |   |                     | 1,500,000 |                     | $      | 1.10       |   |   | October                2010 |   |
| B                                                                                               |   |                     | 700,000   |                     | $      | 1.10       |   |   | October                2010 |   |
|                                                                                            |   |                     | 2,200,000 |                     |   |       |   |   |   |   |
|                                                                                            |   |                     |      |                     |   |       |   |   |   |   |
| VIANT                                                                                           |   |                     | 560,000   |                     | $      | 0.90       |   |   | November                2010 |   |
|                                                                                            |   |                     |           |                     |   |       |   |   |   |   |
|                Total |   |                     | 5,144,668 |                     |   |       |   |   |   |   |
|                                                                                            |   |                     |      |                     |   |       |   |   |   |   |

|                                                                |   | As                  of September 30 |     |
|---------------------------------------------------------------------|--------|-------------------------------------|----------|
|                                                                |   | **2005**                            |     |
| Deferred                  tax assets:                               |   |                                |     |
| Net                  operating loss carryforwards                   |   | $                                   | 462,979  |   |
| Total                  deferred tax assets                          |   |                                | 462,979  |   |
|                                                                |   |                                |     |   |
| Net                  deferred tax assets before valuation allowance |   |                                | 462,979  |   |
| Less:                  Valuation allowance                          |   |                                | (462,979 | ) |
| Net                  deferred tax assets                            |   | $                                   | -0-      |   |

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|                                                                |   | Twelve                Month Period Ended September 30 |    |
|---------------------------------------------------------------------|--------|-------------------------------------------------------|---------|
|                                                                |   | **2005**                                              |    |
| Federal                and state statutory rate                     |   | $                                                     | 63,260  |   |
| Change                in valuation allowance on deferred tax assets |   |                                                  | (63,260 | ) |
|                                                                |   | $                                                     | 0       |   |

|  Computer                hardwareAccumulated                depreciation |   | $ | 2,761(208 | )      |
|-------------------------------------------------------------------------------|--------|---|-----------|--------|
| Fixed                assets, net                                              |   | $ | 2,553     |   |

|             Year                Ended            September                30 |   |  Amount |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|--------|
|             2006                                                                                                                         |   | $            | 10,200 |   |

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**As      of the date of this Report, Financial statements for XSVoice and pro forma      financial statements of the Company reflecting the XSVoice acquisition are      in      the preparation stage and will be filed subsequently on a Current Report on      Form      8-K. These are material to an understanding of the Company’s financial      position.**

**ITEM      2.  PLAN OF OPERATIONS**

*The      following discussion should be read in conjunction with the Financial Statements      and related notes thereto included elsewhere in this report.*

**Overview**

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|   | · | Continue                to expand distribution and sales channels with carriers for our products; |
|--------|--------|---------------------------------------------------------------------------------------------------|

|   | · | Attract                and maintain customer loyalty; |
|--------|--------|-------------------------------------------------------|

|   | · | Continue                to establish and increase awareness of the UpSnap brand and develop                customer loyalty; |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------|

|   | · | Provide                desirable products to customers at attractive prices; |
|--------|--------|------------------------------------------------------------------------------|

|   | · | Establish                and maintain strategic relationships with strategic partners and                affiliates; |
|--------|--------|----------------------------------------------------------------------------------------------------------------------|

|   | · | Rapidly                respond to competitive developments; |
|--------|--------|-------------------------------------------------------------|

|   | · | Build                an operations and customer service structure to support our business;                and |
|--------|--------|---------------------------------------------------------------------------------------------------------------|

|   | · | Attract,                retain and motivate qualified personnel. |
|--------|--------|------------------------------------------------------------------|

**Plan      of Operation**

**Financial      Condition **

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| ·   | Series                B warrants for the purchase of 2,200,000 shares of our common stock                to                service providers. These warrants are fully vested and have an exercise                price of $1.10 per share and a term of five years. The Series B warrants                are subject to earlier expiration and must be exercised within 120                days                after the series A warrants have been exercised and our common stock                trades above the exercise price of series B warrant for more than                10 days                with 10 day total trading volume at least 2 times the number of series                B                warrant shares outstanding. However, no Series B warrants can be                exercised                unless the series A warrants have been exercised in their entirety. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Warrants                for the purchase of 560,000 shares of our common stock to an investment                banking firm. These warrants are fully vested and have an exercise                price                of $0.90 per share and a term of five years. These warrants are subject                to                early expiration and must be exercised in their entirety within 90                days                after the mandatory exercise provision of the series B warrants has                been                triggered or will lapse. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**ITEM      3.  CONTROLS AND PROCEDURES**

*Quarterly      Evaluation of Controls*

*CEO      and CFO Certifications*

*Disclosure      Controls*

*Scope      of the Evaluation*

*Conclusions.*

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**PART      II**

**ITEM      6.  EXHIBITS **

** **

| **Exhibit                No.** | **Description**                                                                                                                                                                                                                                                                                                         |
|--------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |                                                                                                                                                                                                                                                                                                                    |
|     2.1    | Share                Exchange Agreement, dated November 15, 2005, by and among Upsnap,                Inc. and                the former stockholder of UpSNAP USA (incorporated by reference to                Exhibit                2.1 in our current report on Form 8-k filed on November 16,                2005) |
|                           |                                                                                                                                                                                                                                                                                                                    |
|     3.1.1  | Articles                of Incorporation as filed with the Secretary of State of the State                of                Nevada on July 25, 2003 (incorporated by reference to Exhibit 3.1                in our                Registration Statement SB-2 filed on September 18,                2003)              |

|     3.1.2 | Certificate                of Amendment filed on November 7, 2005 (incorporated by reference                to                Exhibit 3.1 in our current report on Form 8-K filed on November 16,                2005)                                                                                                                                                          |
|-------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     3.2   | Bylaws                adopted on July 25, 2003 (incorporated by reference to Exhibit 3.2                in our                Registration Statement SB-2 filed on September 18,                2003)                                                                                                                                                                           |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     10.1  | Form                of Subscription Agreement for September 2005 Private Placement                (incorporated by reference to Exhibit 10.1 in our quarterly report                for the                fiscal period ended on September 2005)                                                                                                                               |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     10.2  | Form                of Registration Rights Agreement for September 2005 Private Placement                (incorporated by reference to Exhibit 10.2 in our quarterly report                for the                fiscal period ended on September 2005)                                                                                                                        |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     10.3  | Debt                Conversion Agreement, dated October 31, 2005, among UpSnap, Inc.,                518464                B.C. Ltd., Art Map Communications, inc., Jason Sundar, and Yvonne                New.                (incorporated by reference to Exhibit 10.3 in our quarterly report                for the                fiscal period ended on September 2005) |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     10.4  | Form                of Series A Warrant (incorporated by reference to Exhibit 10.4 in                our                quarterly report for the fiscal period ended on September 2005)                                                                                                                                                                                         |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     10.5  | Form                of Series B Warrant (incorporated by reference to Exhibit 10.5 in                our                quarterly report for the fiscal period ended on September                2005)                                                                                                                                                                          |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     10.6  | Directors                and Officers Insurance Policy, dated October 18, 2005 (incorporated                by                reference to Exhibit 10.6 in our transitional annual report for the                fiscal                period from March 31, 2005 to September 30, 2005)                                                                                        |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     10.7  | Confirmatory                Assignment, dated June 1, 2005, by and                between UpSNAP USA, Inc. and Alto Ventures, Inc.*                                                                                                                                                                                                                                             |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     31.1  | Rule                13a-14(a)/15d-14(a) Certification of Tony                Phillips, Chairman and Chief Executive Officer*                                                                                                                                                                                                                                                    |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     31.2  | Rule                13a-14(a)/15d-14(a) Certification of Paul C.                Schmidt, Chief Financial Officer*                                                                                                                                                                                                                                                               |
|                          |                                                                                                                                                                                                                                                                                                                                                                            |
|     32    | Certification                of Principal Executive Officer and                Principal Financial Officer furnished 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

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**INDEX      TO EXHIBITS **

|     10.7 | Confirmatory                Assignment, dated June 1, 2005, by and                between UpSNAP USA, Inc. and Alto Ventures, Inc.*                                                                                                                                          |
|------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                         |                                                                                                                                                                                                                                                                         |
|     31.1 | Rule                13a-14(a)/15d-14(a) Certification of Tony                Phillips, Chairman and Chief Executive Officer*                                                                                                                                                 |
|                         |                                                                                                                                                                                                                                                                         |
|     31.2 | Rule                13a-14(a)/15d-14(a) Certification of Paul C.                Schmidt, Chief Financial Officer*                                                                                                                                                            |
|                         |                                                                                                                                                                                                                                                                         |
|     32   | Certification                of Principal Executive Officer and                Principal Financial Officer furnished 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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