**FORM      10-QSB/A**

** **

**WINSONIC      DIGITAL MEDIA GROUP, LTD.**

| Nevada                                                                        |   | 52-2236253                                          |
|-------------------------------------------------------------------------------|--------|-----------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) |   | (I.R.S.                Employer Identification No.) |

| Atlanta,                GA. (Address                of principal executive offices) |   | 30303(Zip                Code) |
|-------------------------------------------------------------------------------------|--------|--------------------------------|

----

**Quarterly      Report on Form 10-QSB**

**Quarter      Ended September 30, 2005**

**Table      of Contents**
** **

|                                                                                                                                                                                         |    |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------|
|                                                                                                                                                                                         | Page    |
|                                                                                                                                                                                         |    |
| Report                of Independent Registered Public Accounting Firm                                                                                                                       | 3       |
|                                                                                                                                                                                         |    |
| PART                I - FINANCIAL INFORMATION                                                                                                                                                |    |
| Item                1. Financial Statements:                                                                                                                                                 |    |
| Balance                Sheet as of September 30, 2005 (Unaudited) and December 31, 2004(Restated)                                                                                            | 4       |
| Statement                of Operations for Nine Months Ended September 30, 2005 and 2004 and                from                inception to September 30, 2005 (Unaudited)                  | 5       |
| Statements                of Cash Flows (Unaudited) for the Nine Months Ended September 30,                2005 and                2004 and from inception to September 30, 2005 (Unaudited) | 6       |
|                          Statement              of Stockholder's Deficit (Unaudited)                                                  |  7 |
| Notes                to Financial Statements                                                                                                                                                 | 8       |
| Item                2. Management’s Discussion and Analysis or Plan of                Operation                                                                                        | 21      |
| Item                3. Controls and Procedures                                                                                                                                               | 27      |
|                                                                                                                                                                                         |    |
| PART                II - OTHER INFORMATION                                                                                                                                                   |    |
|  Item                1. Legal Proceedings                                                                                                                                               | 28      |
|  Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                                                                                      | 30      |
|  Item                3. Defaults Upon Senior Securities                                                                                                                                 | 30      |
|  Item                4. Submission of Matters to a Vote of Security Holders                                                                                                             | 30      |
|  Item                5 Other Information                                                                                                                                                | 31      |
|  Item                6. Exhibits and Reports on Form 8-K                                                                                                                                | 31      |
|                                                                                                                                                                                         |    |
| SIGNATURES                                                                                                                                                                                   | 33      |
|                                                                                                                                                                                         |    |

----

**Report      of Independent Registered Public Accounting Firm **

----

**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements**

**BALANCE      SHEETS**

|                                                                                                                                                                                                                                        |       | **Unaudited ****9/30/2005** | ** **     | **Audited ****12/31/2004** | ** ** |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|----------------------------------|----------------|---------------------------------|------------|
| ** **                                                                                                                                                                                                                                  | ** ** | ** **                       | ** **     | (Restated)                      |       |
| **ASSETS**                                                                                                                                                                                                                                  |       |                             |           |                            |       |
| ASSETS:                                                                                                                                                                                                                                     |       |                             |           |                            |       |   |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| Current                assets:                                                                                                                                                                                                              |       |                             |           |                            |       |   |   |
| Cash                                                                                                                                                                                                                                        |       | $                                | 2,596          |                            | $          | 436,749 |   |
| Deposit                                                                                                                                                                                                                                     |       |                             | 78,000         |                            |       | 82,490 |   |
|  **Total                current assets**                                                                                                                                                                                               |       |                             | **80,596**     |                            |       | **519,239** |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| Fixed                assets:                                                                                                                                                                                                                |       |                             |           |                            |       |   |   |
| Computer                equipment                                                                                                                                                                                                           |       |                             | 1,583,474      |                            |       | 1,577,269 |   |
| Infrastructure                                                                                                                                                                                                                              |       |                             | 320,000        |                            |       | 320,000 |   |
| Software                                                                                                                                                                                                                                    |       |                             | 165,515        |                            |       | 160,000 |   |
| Furniture                & fixtures                                                                                                                                                                                                     |       |                             | 13,040         |                            |       | 13,040 |   |
| Less:                accumulated depreciation                                                                                                                                                                                               |       |                             | (807,755       | )                               |       | (550,955 | ) |
|  Total                fixed ssets                                                                                                                                                                                                      |       |                             | 1,274,274      |                            |       | 1,519,354 |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| TOTAL                ASSETS                                                                                                                                                                                                                 |       | **$**                            | **1,354,870**  |                            | **$**      | **2,038,593** |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
|                                                                                                                                                                                                                                        |
| **LIABILITIES                AND STOCKHOLDERS’ DEFICIT**                                                                                                                                                                              |       |                             |           |                            |       |   |   |
| LIABILITIES:                                                                                                                                                                                                                                |       |                             |           |                            |       |   |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| Current                liabilities:                                                                                                                                                                                                         |       |                             |           |                            |       |   |   |
| Accounts                payable and accrued expenses                                                                                                                                                                                        |       | $                                | 1,825,393      |                            | $          | 1,514,625 |   |
| Bank                overdraft                                                                                                                                                                                                               |       |                             | -              |                            |       | - |   |
| Accrued                payroll and related taxes                                                                                                                                                                                            |       |                             | 1,232,925      |                            |       | 781,575 |   |
| Legal                settlement liabilities                                                                                                                                                                                                 |       |                             | 1,020,000      |                            |       | 1,020,000 |   |
| Loans                payable                                                                                                                                                                                                                |       |                             | 376,413        |                            |       | 357,506 |   |
| Loan                payable -related party                                                                                                                                                                                                  |       |                             | 568,603        |                            |       | 683,726 |   |
| Note                payable                                                                                                                                                                                                                 |       |                             | 847,000        |                            |       | 847,000 |   |
| Accrued                interest on notes payable                                                                                                                                                                                            |       |                             | 139,825        |                            |       | 101,640 |   |
| Derivative                liability related to convertible debentures                                                                                                                                                                       |       |                             | 116,163        |                            |       | 652,254 |   |
| Warrant                liability related to convertible debentures                                                                                                                                                                          |       |                             | 199,670        |                            |       | 614,609 |   |
| Convertible                debentures                                                                                                                                                                                                       |       |                             | 991,849        |                            |       | 37,871 |   |
|  **Total                current liabilities**                                                                                                                                                                                          |       |                             | **7,317,841**  |                            |       | **6,610,806** |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| Long-Term                liabilities:                                                                                                                                                                                                       |       |                             | -              |                            |       | - |   |
|  Total                long-term liabilities                                                                                                                                                                                            |       |                             | -              |                            |       | - |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| **TOTAL                LIABILITIES**                                                                                                                                                                                                        |       |                             | **7,317,841**  |                            |       | **6,610,806** |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| Stockholders’                deficit:                                                                                                                                                                                                 |       |                             |           |                            |       |   |   |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| Common                stock, $0.001 par value, 50,000,000 shares authorized, 35,543,629                and                33,620,884 shares issued and outstanding at September 30, 2005 and                December 31, 2004, respectively |       |                             | 35,544         |                            |       | 33,621 |   |
| Additional                paid-in capital                                                                                                                                                                                                   |       |                             | 3,159,672      |                            |       | 2,918,261 |   |
| Common                stock payable, $1.00 per share                                                                                                                                                                                        |       |                             | 820,000        |                            |       | 820,000 |   |
| Accumulated                deficit during development stage                                                                                                                                                                                 |       |                             | (9,978,187     | )                               |       | (8,344,095 | ) |
|  **Total                stockholders’ deficit**                                                                                                                                                                                  |       |                             | **(5,962,971** | **)**                           |       | **(4,572,213** | **)** |
|                                                                                                                                                                                                                                        |       |                             |           |                            |       |   |   |
| **TOTAL                LIABILITIES AND STOCKHOLDERS’ DEFICIT**                                                                                                                                                                        |       | **$**                            | **1,354,870**  |                            | **$**      | **2,038,593** |   |

*The      accompanying notes to the financial statements should be *

*read      in conjunction with these Balance Sheets.*

----

**STATEMENT      OF OPERATIONS**

|                                                                      |   | **For                the quarter ended****September                30,** |         | **For                the nine months ended****September                30,** |   | **Inception                to****September                30, 2005** |   |
|---------------------------------------------------------------------------|--------|--------------------------------------------------------------------------|--------------|------------------------------------------------------------------------------|--------|----------------------------------------------------------------------|--------|
|                                                                      |   | **2005**                                                                 |         | **2004**                                                                     |   | **2005**                                                             |   | **2004** |   |
| REVENUE                                                                   |   | $                                                                        | -            |                                                                         | **$**  | **-**                                                                |   | $ | - |   | $ | 25,000 |   | $ | 57,811 |   |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| COST                OF GOODS SOLD                                         |   |                                                                     | **40,232**   |                                                                         |   | **11,933**                                                           |   |   | **273,946** |   |   | 256,119 |   |   | 981,902 |   |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| GROSS                PROFIT                                               |   |                                                                     | (40,232      | )                                                                            |   | (11,933                                                              | )      |   | (273,946 | ) |   | (231,119 | ) |   | (924,091 | ) |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| EXPENSES:                                                                 |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| Selling,                general and administrative                        |   |                                                                     | 224,604      |                                                                         |   | 452,139                                                              |   |   | 776,904 |   |   | 589,047 |   |   | 3,797,546 |   |
| Selling,                general and administrative, related party         |   |                                                                     | 207,500      |                                                                         |   | 49,800                                                               |   |   | **622,500** |   |   | 149,400 |   |   | 1,174,442 |   |
| Consulting                Services - related party                        |   |                                                                     | -            |                                                                         |   | -                                                                    |   |   | - |   |   | - |   |   | 1,125,934 |   |
| Depreciation                and amortization expense                      |   |                                                                     | 85,600       |                                                                         |   | 85,589                                                               |   |   | **256,800** |   |   | 256,767 |   |   | 807,755 |   |
| Total                expenses                                             |   |                                                                     | 517,704      |                                                                         |   | 587,528                                                              |   |   | 1,656,204 |   |   | 995,214 |   |   | 6,905,677 |   |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| OPERATING                INCOME (LOSS)                                    |   |                                                                     | (557,936     | )                                                                            |   | (599,461                                                             | )      |   | (1,930,150 | ) |   | (1,226,333 | ) |   | (7,829,768 | ) |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| OTHER                INCOME/ (EXPENSES):                                  |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| Interest                expense                                           |   |                                                                     | (323,208     | )                                                                            |   | (15,457                                                              | )      |   | **(916,505** | **)** |   | (46,371 | ) |   | (1,974,827 | ) |
| Legal                Settlement Costs                                     |   |                                                                     | -            |                                                                         |   | -                                                                    |   |   | - |   |   | - |   |   | (1,020,000 | ) |
| Unrealized                gain on adjustment of derivative and warrant    |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| liability                to fair value of underlying securities           |   |                                                                     | 157,210      |                                                                         |   |                                                                 |   |   | **1,212,102** |   |   |   |   |   | 760,239 |   |
| Interest                income                                            |   |                                                                     | 28           |                                                                         |   | -                                                                    |   |   | **461** |   |   | - |   |   | 718 |   |
| Other                income(expenses)                                     |   |                                                                     | -            |                                                                         |   | **-**                                                                |   |   | - |   |   | 43,095 |   |   | 85,451 |   |
| Total                other income/ (expenses)                             |   |                                                                     | (165,970     | )                                                                            |   | (15,457                                                              | )      |   | 296,058 |   |   | (3,276 | ) |   | (2,148,419 | ) |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| NET                LOSS BEFORE PROVISION FOR INCOME TAXES                 |   |                                                                     | (723,906     | )                                                                            |   | (614,918                                                             | )      |   | (1,634,092 | ) |   | (1,229,609 | ) |   | (9,978,187 | ) |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| PROVISION                FOR INCOME TAXES                                 |   |                                                                     | -            |                                                                         |   | -                                                                    |   |   | - |   |   | - |   |   | - |   |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| NET                LOSS                                                   |   | **$**                                                                    | **(723,906** | **)**                                                                        | **$**  | **(614,918**                                                         | **)**  | **$** | **(1,634,092** | **)** | **$** | **(1,229,609** | **)** | **$** | **(9,978,187** | **)** |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| Basic                weighted average number of common shares outstanding |   |                                                                     | 14,906,150   |                                                                         |   | 6,004,200                                                            |   |   | 14,906,150 |   |   | 6,004,200 |   |   |   |   |
|                                                                      |   |                                                                     |         |                                                                         |   |                                                                 |   |   |   |   |   |   |   |   |   |   |
| Net                loss per basic and diluted common share                |   | $                                                                        | (0.05        | )                                                                            | $      | (0.10                                                                | )      | $ | (0.11 | ) | $ | (0.20 | ) |   |   |   |

*The      accompanying notes to the financial statements should be*

*read      in conjunction with these Statements of Operations.*

----

**STATEMENTS      OF CASH FLOWS**

|                                                                                                                                                       |   | **For                the nine months ended****September                30,** |           | **Inception                to****September                30, 2005** |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|----------------|----------------------------------------------------------------------|--------|
|                                                                                                                                                       |   | **2005**                                                                     |           | **2004**                                                             |   |
| **CASH                FLOWS FROM OPERATING ACTIVITIES:**                                                                                                   |   |                                                                         |           |                                                                 |   |   |   |
| Net                (loss)                                                                                                                                  |   | **$**                                                                        | **(1,634,092** | **)**                                                                | **$**  | **(1,229,610** | **)** | **$** | **(9,978,187** | **)** |
| Adjustments                to reconcile net loss to                net cash used by operations:                                                            |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
|  Depreciation                                                                                                                                         |   |                                                                         | 256,800        |                                                                 |   | 256,767 |   |   | 807,755 |   |
|  Accretion                of principal and interest related                to                convertible debentures                                   |   |                                                                         | 826,801        |                                                                 |   | - |   |   | 864,672 |   |
| Unrealized                gain on adjustment of derivative and                warrant liability                to fair value of underlying securities |   |                                                                         | (1,212,102     | )                                                                    |   | - |   |   | (760,240 | ) |
|  Stock                based compensation                                                                                                              |   |                                                                         | 243,334        |                                                                 |   | - |   |   | 1,739,647 |   |
| Change                in operating assets and liabilities:                                                                                                 |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
|  (Increase)                decrease in deposit                                                                                                        |   |                                                                         | 4,490          |                                                                 |   | - |   |   | (78,000 | ) |
|  Increase                (decrease) in bank overdraft                                                                                                 |   |                                                                         | -              |                                                                 |   | (4,205 | ) |   | - |   |
|  Increase                in accounts payable and accrued expenses                                                                                     |   |                                                                         | 310,769        |                                                                 |   | 436,705 |   |   | 2,069,364 |   |
|  Increase                (decrease) in accrued payroll and related taxes                                                                              |   |                                                                         | 451,349        |                                                                 |   | 287,342 |   |   | 1,232,924 |   |
|  Increase                in legal settlement liabilities                                                                                              |   |                                                                         | -              |                                                                 |   | - |   |   | 1,020,000 |   |
|  Increase                in interest payable                                                                                                          |   |                                                                         | 38,184         |                                                                 |   | 12,705 |   |   | 139,824 |   |
| **Net                cash provided by (used in) operating activities**                                                                                     |   |                                                                         | **(714,467**   | **)**                                                                |   | **(240,296** | **)** |   | **(2,942,241** | **)** |
|                                                                                                                                                       |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| **CASH                FLOWS FROM INVESTING ACTIVITIES:**                                                                                                   |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
|                                                                                                                                                       |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| Purchase                of fixed assets                                                                                                                    |   |                                                                         | (11,720        | )                                                                    |   | - |   |   | (2,082,029 | ) |
| **Net                cash used in investing activities**                                                                                                   |   |                                                                         | **(11,720**    | **)**                                                                |   | **-** |   |   | **(2,082,029** | **)** |
|                                                                                                                                                       |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| **CASH                FLOWS FROM FINANCING ACTIVITIES:**                                                                                                   |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| Proceeds                from loans payable                                                                                                                 |   |                                                                         | 18,907         |                                                                 |   | 240,789 |   |   | 407,913 |   |
| Proceeds                from loan payable - related party                                                                                                  |   |                                                                         | 44,877         |                                                                 |   | - |   |   | 728,603 |   |
| Payment                on note payable - related party                                                                                                     |   |                                                                         | (160,000       | )                                                                    |   | - |   |   | (160,000 | ) |
| Proceeds                from note payable - Digital Services                                                                                               |   |                                                                         | -              |                                                                 |   |  |   |   |   |   |
|  International,                Inc.                                                                                                                   |   |                                                                         | -              |                                                                 |   | - |   |   | 847,000 |   |
| Proceeds                from convertible debentures                                                                                                        |   |                                                                         | 388,250        |                                                                 |   | - |   |   | 1,203,250 |   |
| Proceeds                from warrants for common stock                                                                                                     |   |                                                                         | -              |                                                                 |   | - |   |   | 2,000,100 |   |
| **Net                cash provided by financing activities**                                                                                               |   |                                                                         | **292,034**    |                                                                 |   | **240,789** |   |   | **5,026,866** |   |
|                                                                                                                                                       |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| **NET                INCREASE (DECREASE) IN CASH**                                                                                                         |   |                                                                         | **(434,153**   | **)**                                                                |   | **493** |   |   | **2,596** |   |
|                                                                                                                                                       |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| **CASH,                BEGINNING OF PERIOD**                                                                                                               |   |                                                                         | **436,749**    |                                                                 |   | **-** |   |   | **-** |   |
|                                                                                                                                                       |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| **CASH,                END OF PERIOD**                                                                                                                     |   | **$**                                                                        | **2,596**      |                                                                 | **$**  | **493** |   | **$** | **2,596** |   |
|                                                                                                                                                       |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| **SUPPLEMENTARY                INFORMATION:**                                                                                                              |   |                                                                         |           |                                                                 |   |   |   |   |   |   |
| Interest                paid                                                                                                                               |   | $                                                                            | -              |                                                                 | $      | - |   | $ | - |   |
| Income                taxes paid                                                                                                                           |   | $                                                                            | -              |                                                                 | $      | - |   | $ | - |   |

*The      accompanying notes to financial statements should be*

*read      in conjunction with these Statements of Cash Flows.*

----

|                                                                                                                                                            |   | Preferred                Stock |           | Common                Stock |   | Additional                Paid-in |   | Common                Stock |           | Accumulated                Deficit During Development |   | Total                Stockholders' |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|----------------|-----------------------------|--------|-----------------------------------|--------|-----------------------------|----------------|-------------------------------------------------------|--------|------------------------------------|--------|
|                                                                                                                                                            |   | Shares                         |           | Amount                      |   | Shares                            |   | Amount                      |           | Capital                                               |   | Payable                            |   | Stage |   | Deficit |   |
| **Balance,                September 10, 2002 (Inception) - No Par Stock**                                                                                       |   |                           | **10,000,000** |                        | **$**  | **-**                             |   |                        | **10,000,000** |                                                  | **$**  | **-**                              |   | **$** | **-** |   |   |   |   | **$** | **-** |   | **$** | **-** |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Reverse                Merger - ReAcquisition of all outstanding shares of Winsonic Acquisition                Sub, Inc. - No Par Stock (Recasted to inception) |   |                           | (10,000,000    | )                           |   | -                                 |   |                        | (10,000,000    | )                                                     |   | -                                  |   |   |   |   |   |   |   |   |   |   |   | - |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock to founder for services                                                                                                 |   |                           |           |                        |   | -                                 |   |                        | 6,004,200      |                                                  |   | 6,004                              |   |   | - |   |   |   |   |   |   |   |   | 6,004 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance,                September 10, 2002 (Recasted)**                                                                                                       |   |                           | **-**          |                        |   | **-**                             |   |                        | **6,004,200**  |                                                  |   | **6,004**                          |   |   | **-** |   |   | **-** |   |   |   |   |   | **6,004** |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of stock warrants (December 26, 2002)                                                                                                   |   |                           | -              |                        |   | -                                 |   |                        | -              |                                                  |   | -                                  |   |   | - |   |   | 990,600 |   |   | - |   |   | 990,600 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                                                                                                                         |   |                           | -              |                        |   | -                                 |   |                        | -              |                                                  |   | -                                  |   |   | - |   |   | - |   |   | (647,417 | ) |   | (647,417 | ) |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance,                December 31, 2002 (Restated)**                                                                                                        |   |                           | **-**          |                        |   | **-**                             |   |                        | **6,004,200**  |                                                  |   | **6,004**                          |   |   | **-** |   |   | **990,600** |   |   | **(647,417** | **)** |   | **349,187** |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of stock warrants                                                                                                                       |   |                           | -              |                        |   | -                                 |   |                        | -              |                                                  |   | -                                  |   |   | - |   |   | 1,009,500 |   |   | - |   |   | 1,009,500 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                                                                                                                         |   |                           | -              |                        |   | -                                 |   |                        | -              |                                                  |   | -                                  |   |   | - |   |   | - |   |   | (1,905,884 | ) |   | (1,905,884 | ) |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance,                December 31, 2003 (Restated)**                                                                                                        |   |                           | **-**          |                        |   | **-**                             |   |                        | **6,004,200**  |                                                  |   | **6,004**                          |   |   | **-** |   |   | **2,000,100** |   |   | **(2,553,301** | **)** |   | **(547,197** | **)** |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock for services, $0.75 average price per                share                                                              |   |                           | -              |                        |   | -                                 |   |                        | 1,980,946      |                                                  |   | 1,981                              |   |   | 1,488,328 |   |   | - |   |   | - |   |   | 1,490,309 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock in satisafaction of debts of $331,000 and deemed                interest                of $242,500                     |   |                           | -              |                        |   | -                                 |   |                        | 758,000        |                                                  |   | 758                                |   |   | 572,742 |   |   | - |   |   | - |   |   | 573,500 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock, $1.00 price per share                                                                                                  |   |                           | -              |                        |   | -                                 |   |                        | 921,600        |                                                  |   | 922                                |   |   | 920,678 |   |   | (921,600 | ) |   | - |   |   | - |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Conversion                of common stock payable to loan payable                                                                                               |   |                           | -              |                        |   | -                                 |   |                        | -              |                                                  |   | -                                  |   |   | 60,000 |   |   | (258,500 | ) |   | - |   |   | (198,500 | ) |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock related to reverse-merger                                                                                               |   |                           | -              |                        |   | -                                 |   |                        | 23,956,138     |                                                  |   | 23,956                             |   |   | (123,487 | ) |   | - |   |   | - |   |   | (99,531 | ) |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                                                                                                                         |   |                           | -              |                        |   | -                                 |   |                        | -              |                                                  |   | -                                  |   |   | - |   |   | - |   |   | (5,790,794 | ) |   | (5,790,794 | ) |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance,                December 31, 2004 (Restated)**                                                                                                        |   |                           | **-**          |                        | **$**  | **-**                             |   |                        | **33,620,884** |                                                  | **$**  | **33,621**                         |   | **$** | **2,918,261** |   | **$** | **820,000** |   | **$** | **(8,344,095** | **)** | **$** | **(4,572,213** | **)** |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock for services, $1.00 average price per                share                                                              |   |                           |           |                        |   |                              |   |                        | 94,615         |                                                  |   | 95                                 |   |   | 122,905 |   |   |   |   |   |   |   |   | 123,000 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock for services, $0.59 average price per                share                                                              |   |                           |           |                        |   |                              |   |                        | 91,463         |                                                  |   | 91                                 |   |   | 74,909 |   |   |   |   |   |   |   |   | 75,000 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock for services, $0.68 average price per                share                                                              |   |                           |           |                        |   |                              |   |                        | 66,667         |                                                  |   | 67                                 |   |   | 45,267 |   |   |   |   |   |   |   |   | 45,334 |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                of common stock for equity investment in NATVN                                                                                          |   |                           |           |                        |   |                              |   |                        | 1,670,000      |                                                  |   | 1,670                              |   |   | (1,670 | ) |   |   |   |   |   |   |   | - |   |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                                                                                                                         |   |                           | -              |                        |   | -                                 |   |                        | -              |                                                  |   | -                                  |   |   | - |   |   | - |   |   | (1,634,092 | ) |   | (1,634,092 | ) |
|                                                                                                                                                            |   |                           |           |                        |   |                              |   |                        |           |                                                  |   |                               |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance,                September 30, 2005**                                                                                                                  |   |                           | **-**          |                        | **$**  | **-**                             |   |                        | **35,543,629** |                                                  | **$**  | **35,544**                         |   | **$** | **3,159,672** |   | **$** | **820,000** |   | **$** | **(9,978,187** | **)** | **$** | **(5,962,971** | **)** |

----

**WINSONIC      DIGITAL MEDIA GROUP, LTD **

**NOTES      TO THE UNAUDITED CONDENSED FINANCIAL STATEMENTS **

**NOTE      1 –      BASIS OF PRESENTATION **

**Accounting      Estimates:**

**Cash      and Cash Equivalents:**

**Derivative      Financial Instruments:**

**Stock      Options:**

----

|                                                                                                                                          |   |  **For                the Three-months Ended** |     |  **For                the Nine-months Ended** |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------|----------|----------------------------------------------------|--------|
|                                                                                                                                          |   | **September                30,****2005**            |     | **September                30,****2004**           |   | **September                30,****2005** |   | **September                30,****2004** |   |
| Net                Income (Loss) as Reported                                                                                                  |   | $                                                   | (723,906 | )                                                  | $      | (614,918 | ) | $ | (1,634,092 | ) | $ | (1,229,609 | ) |
| Add:                Stock-based non-employee compensation expense included in reported                net                income               |   |                                                | —  |                                               |   | — |   |   | — |   |   | — |   |
| Deduct:                Total stock-based employee compensation expense determined under                fair                value based method |   |                                                | (202,248 | )                                                  |   | -0- |   |   | (615,913 | ) |   | -0- |   |
|                                                                                                                                          |   |                                                |     |                                               |   |   |   |   |   |   |   |   |   |
| Net                Income (loss) Pro forma                                                                                                    |   | $                                                   | (925,154 | )                                                  | $      | (614,918 | ) | $ | (2,250,005 | ) | $ | (1,229,609 | ) |
| Pro                forma earnings (loss) per share                                                                                            |   | $                                                   | (0.06    | )                                                  | $      | (0.10 | ) | $ | (0.15 | ) | $ | (0.20 | ) |

**Fixed      Assets**

| **Telecommunications                Equipment** |   |   | **15                years** |   |
|-------------------------------------------------|--------|--------|-----------------------------|--------|
| **Furniture                and Fixtures**       |   |   | **7                years**  |   |
| **Computer                Equipment**           |   |   | **5                years**  |   |
| **Software**                                    |   |   | **3                years**  |   |

----

**Impairment      of Long-lived Assets**

**Revenues      and Expenses Recognition**

**Advertising      Costs**

**Research      and Development Costs**

**Income      Taxes**

**Recently      Issued Accounting Pronouncements**

----

**NOTE      2 - COMMON STOCK **

**Issuance      of Common Stock**

**First      Quarter: **

**Second      Quarter: **

----

**Third      Quarter: **

**NOTE      3 - RELATED PARTY TRANSACTIONS**

| Compensation                  |   | 2003   |    | 2004                - Q1 |   | 2004                - Q2 |   | 2004                - Q3 |   | 2004                - Q4 |   | 2005                - Q1 |   | 2005                - Q2 |    | 2005                - Q3 |   |
|-------------------------------|--------|--------|---------|--------------------------|--------|--------------------------|--------|--------------------------|--------|--------------------------|--------|--------------------------|--------|--------------------------|---------|--------------------------|--------|
| CEO                           |   |   | 199,200 |                     |   | 49,800                   |   |                     | 49,800 |                     |   | 49,800                   |   |                     | 72,500  |                     |   | 72,500 |   |   | 72,500 |   |   | 72,500 |   |
| President                     |   |   | 0       |                     |   | 0                        |   |                     | 0      |                     |   | 0                        |   |                     | 62,419  |                     |   | 67,500 |   |   | 67,500 |   |   | 67,500 |   |
| Exec                Vice Pres |   |   | 0       |                     |   | 0                        |   |                     | 0      |                     |   | 0                        |   |                     | 62,419  |                     |   | 67,500 |   |   | 67,500 |   |   | 67,500 |   |
| Total                         |   |   | 199,200 |                     |   | 49,800                   |   |                     | 49,800 |                     |   | 49,800                   |   |                     | 197,338 |                     |   | 207,500 |   |   | 207,500 |   |   | 207,500 |   |

----

**NOTE      4 –      SUMMARY OF LEGAL PROCEEDINGS**

----

**NOTE      5 –      GOING CONCERN**

**NOTE      6 –      EQUITY INVESTMENT**

**Native      American Television Network, Inc.**

----

**NOTE      7 –      FIXED ASSETS **

|                                          |   | **September                30,****2005** |      | **December                31,****2004** |   |
|-----------------------------------------------|--------|------------------------------------------|-----------|-----------------------------------------|--------|
| Computer                Equipment             |   | $                                        | 1,583,474 |                                    | $      | 1,577,269 |   |
| Infrastructure                                |   |                                     | 320,000   |                                    |   | 320,000 |   |
| Software                                      |   |                                     | 165,515   |                                    |   | 160,000 |   |
| Furniture                & fixtures       |   |                                     | 13,040    |                                    |   | 13,040 |   |
| Total                Fixed Assets             |   |                                     | 2,082,029 |                                    |   | 2,070,309 |   |
| Less:                accumulated depreciation |   |                                     | (807,755  | )                                       |   | (550,955 | ) |
|                                          |   |                                     |      |                                    |   |   |   |
| Net                Fixed Assets               |   | $                                        | 1,274,274 |                                    | $      | 1,519,354 |   |

----

**NOTE      8 –      LOANS PAYABLE **

| **Interest                Rate** |   | LOANS                PAYABLE |                                                                                                                                                                                                                                                                                                                                                                                                         | **September                30,****2005** |   | **December                31,****2004** |   |
|----------------------------------|--------|------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------|--------|-----------------------------------------|--------|
| Unstated                         |   |                         | Eight                convertible promissory notes, due October 2004, convertible into                shares of                common stock at any time prior to maturity. No conversions were                exercised.                                                                                                                                                                                      |                                     | $      | 198,500                                 |   | $ | 198,500 |   |
| 6.00%                            |   |                         | A                loan containing principal of $108,000, with no stated interest rate,                repayment terms or maturity date. Interest is imputed at 6% annually,                based upon a 365-day calendar year. Accrued interest payable included                in                the balance is $11,627 at September 30, 2005 and $6,780 at December                31,                2004. |                                     |   | 119,627                                 |   |   | 114,780 |   |
| 6.00%                            |   |                         | A                loan containing principal of $40,000, with no stated interest rate,                repayment terms or maturity date. Interest is imputed at 6% annually,                based upon a 365-day calendar year. Accrued interest payable included                in                the balance is $6,021 at September 30, 2005 and $4,226 at December                31,                2004.   |                                     |   | 46,021                                  |   |   | 44,226 |   |
| Unstated                         |   |                         | A                loan, initiated during the second quarter of 2005, containing principal                of                $2,000 with no stated interest rate, repayment terms, or maturity                date. No                interest was imputed during the quarter.                                                                                                                                  |                                     |   | 2,000                                   |   |   | -0- |   |
| Unstated                         |   |                         | A                loan, initiated during the second quarter of 2005, containing principal                of                $10,265, with no stated interest rate, repayment terms or maturity                date.                No interest was imputed during the quarter.                                                                                                                                 |                                     |   | 10,265                                  |   |   | -0- |   |
|                             |   |                         | Total                Loans Payable                                                                                                                                                                                                                                                                                                                                                                      |                                     | $      | 376,413                                 |   | $ | 357,506 |   |

**NOTE      9 –      NOTES PAYABLE AND PLEDGED ASSETS**

| **Interest                Rate** |   | NOTES                PAYABLE |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | **September                30,****2005** |   | **December                31,****2004** |   |
|----------------------------------|--------|------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------|--------|-----------------------------------------|--------|
| Unstated                         |   |                         | A                loan due April 13, 2003, containing principal of $847,000 with no                stated                interest rate. The loan was secured with fixed assets (computer equipment,                infrastructure and software). On December 16, 2005 the Company paid                $5,000                and returned certain pledged equipment thus satisfying the note holder.                Consistent with the final resolution of the agreement, no interest                or                finance charges have been accrued. |                                     | $      | 847,000                                 |   | $ | 847,000 |   |
|                             |   |                         | Total                Notes Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                     | $      | 847,000                                 |   | $ | 847,000 |   |

----

**NOTE      10 –      CONVERTIBLE DEBENTURES**

----

|                                                                                                    |   | September                30, 2005 |       | December                31, 2004 |   |
|---------------------------------------------------------------------------------------------------------|--------|-----------------------------------|------------|----------------------------------|--------|
| Derivative                liability                                                                     |   | $                                 | 116,163    |                             | $      | 652,254 |   |
| Warrant                liability                                                                        |   |                              | 199,670    |                             |   | 614,609 |   |
| Convertible                debentures                                                                   |   |                              | 991,849    |                             |   | 37,871 |   |
| Subtotal                per balance sheets                                                              |   |                              | 1,307,682  |                             |   | 1,304,734 |   |
| Adjustment                of derivative andWarrant                liability to fair value               |   |                              | 760,240    |                             |   | (451,863 | ) |
| Less:                Accretion of principal andinterest                related to convertible debenture |   |                              | (864,672   | )                                |   | (37,871 | ) |
| Total                Proceeds from Convertible Debentures                                               |   |                              | 1,203,250  |                             |   | 815,000 |   |
| Plus:                Accrued interest                                                                   |   | $                                 | 58,267     |                             | $      | 2,144 |   |
| Total                Convertible Debentures (proceeds & interest)                                   |   |                              | 1,261,517  |                             |   | 817,144 |   |
| Less:                Current portion of Convertible Debentures                                          |   | $                                 | (1,261,517 | )                                | $      | (817,144 | ) |
| Total                Non-current Convertible Debentures                                                 |   | $                                 | -0-        |                             | $      | -0- |   |

**NOTE      11 –      COMMITMENTS AND CONTINGENCIES **

----

**NOTE      12 –      EARNINGS PER SHARE **

**NOTE      13 - FINANCIAL STATEMENT RESTATEMENTS **

|   | · |   | The                corrected financial statements will account for the convertible notes                embedded derivatives as well as the detachable warrants as current                liabilities, allocated between the derivative and warrant liabilities                as                determined by the price of the underlying common stock. |
|--------|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · |   | The                classification of costs and benefits arising from the changes in                the price                of the underlying common stock has been changed from “other comprehensive                income” (an Equity caption) to “unrealized gains and losses from                derivatives” (an element of Other Income and                Expense). |
|--------|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**NOTE      14 –      SUBSEQUENT EVENTS**

**Equipment      paid via issuance of stock, cash payment and satisfaction of Note      Payable**

**Loan      Payable - Related Party **

----

**Extension      and Amendment of Convertible Note Agreements**

**Automated      Interiors Acquisition**

----

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

**Forward-Looking      Statements**

**General**

----

----

----

**Material      Changes in Results of Operations**

----

*Convertible      Debentures*
*Unrealized      gain (loss) on adjustment of derivative and warrant liability to fair value      of      underlying securities.*
*Unrealized      loss on adjustment of derivative and warrant liability to fair value of      underlying securities*
*Unrealized      loss on adjustment of derivative and warrant liability to fair value of      underlying securities*
*Unrealized      gain on adjustment of derivative and warrant liability to fair value of      underlying securities*
*Unrealized      gain on adjustment of derivative and warrant liability to fair value of      underlying securities*

----

**Material      Changes in Financial Condition**

**Continuing      Operations**

----

**Item      3. Controls and Procedures.**

----

**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 and Reports on Form 8-K.**

| (1)                  | Incorporated                herein by reference to the Registrant’s Amended Annual Report on Form                10-KSB/A for the year ended December 31, 2004 (dated                3/09/06) |
|---------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                      |                                                                                                                                                                                                |
| *                    | Filed                herein                                                                                                                                                                         |

| **Exhibit                No.** |   | **Description**                                                                                                                                                                                              |
|--------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                                                                                         |
| 2.1                            |   | Agreement                and Plan of Reorganization dated July 16, 2004. (1)                                                                                                                                 |
|                           |   |                                                                                                                                                                                                         |
| 2.1                            |   | Agreement                and Plan of Reorganization dated, as amended. (1)                                                                                                                                   |
|                           |   |                                                                                                                                                                                                         |
| 3.1                            |   | Articles                of Incorporation of Media and Entertainment.com, Inc., dated April                27,                2000, as amended through October 17, 2002. (1)                                  |
|                           |   |                                                                                                                                                                                                         |
| 3.2                            |   | First                Amendment to Amend and Restated Articles of Incorporation. (1)                                                                                                                          |
|                           |   |                                                                                                                                                                                                         |
| 3.3                            |   | By-laws                of Media and Entertainment.com, Inc.                (1)                                                                                                                               |
|                           |   |                                                                                                                                                                                                         |
| 10.1                           |   | Form                of Employment Agreement entered into with each of Roger Paglia, Jon                Jannotta, Benedict Paglia, and Bernard Grossman on October 1,                2001.                (1) |
|                           |   |                                                                                                                                                                                                         |
| 10.2                           |   | Service                Agreement dated as of July 18, 2003 by and between Media and                Entertainment.com, Inc. and Winsonic Holdings, Ltd.(1)                                                    |
|                           |   |                                                                                                                                                                                                         |
| 10.3                           |   | Stock                Purchase Agreement dated as of July 18, 2003, by and between Media                and                Entertainment.com, Inc. and Winsonic Holdings, Ltd. (1)                            |
|                           |   |                                                                                                                                                                                                         |

----

| **Exhibit                No.** |   | **Description**                                                                                                                                                                                                                                                                      |
|--------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.4                           |   | Addendum                to the Existing Agreement between Media and Entertainment.com, Inc.                and                Winsonic Holdings, Ltd., dated December 11, 2003.                (1)                                                                                   |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.5                           |   | Amendment                Agreement between Media and Entertainment.com, Inc. and Winsonic                Holdings,                Ltd., dated January 27, 2004.                (1)                                                                                                   |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.6                           |   | Amendment                Agreement between Media and Entertainment.com, Inc. and Winsonic                Holdings,                Ltd., dated March 29, 2004.                (1)                                                                                                     |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.7                           |   | Subcontractor                Master Consulting Agreement with C12, Inc. (1)                                                                                                                                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.8                           |   | Joint                Marketing and Development Agreement with C12, Inc. (1)                                                                                                                                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.9                           |   | Modification                of the Master Purchase Agreement between C12 and Winsonic Holdings.                (1)                                                                                                                                                                   |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.10                          |   | Shareholder                Agreement dated October 6, 2004, by and among Media and Entertainment.com,                Inc., Winston Johnson, Nana Yalley and Jon Jannotta. (1)                                                                                                        |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.11                          |   | Form                of Exchange Agreement. (1)                                                                                                                                                                                                                                       |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.12                          |   | Memorandum                of Understanding dated February 17, 2005, by and between Winsonic                Digital                Media Group, Ltd. and Native American Television Network, Inc.                (1)                                                                  |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.13                          |   | Letter                of Agreement dated as of March 1, 2005, by and between Winsonic Digital                Media Group Ltd. and The Titan Network, LLC. (1)                                                                                                                        |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.14                          |   | Memorandum                of Understanding dated March 12, 2005, by and between Winsonic Digital                Media Group, Ltd. and Proactive Media Group, Inc. (1)                                                                                                                |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.15                          |   | Agreement                dated March 14, 2005, by and between Winsonic Digital Media Group,                Ltd.                and Lantern Hill Capital. (1)                                                                                                                         |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.16                          |   | Exchange                Agreement dated as of March 15, 2005, by and among Winsonic Digital                Media                Group, Ltd., Winsonic Digital Cable Systems Network, Ltd., Winston                Johnson                and A. Scott Roderick Investments, LLC. (1) |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.17                          |   | Office                Services Agreement dated May 12, 2005 by and between Interactive                Worldwide                Atlanta - 260 Peachtree LLC and Winsonic Digital Media Group.                (1)                                                                      |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.18                          |   | Office                Subleases and Services Agreements between Crowne Office Suites, Inc.                at                Peachtree Center and Winsonic Digital Media Group, Ltd. dated December                22,                2004 and January 6, 2005.                (1)    |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.19                          |   | Standard                Industrial/ Commercial Multi-Tenant Lease - dated January 10, 2005,                by and                between Beverly Lion LLC and Winsonic Digital Media Group.                (1)                                                                       |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.20                          |   | Binding                Employment Offering Letter dated October 8, 2004 by and between the                Registrant and Winston Johnson.                (1)                                                                                                                         |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.21                          |   | Binding                Employment Offering Letter dated October 8, 2004 by and between the                Registrant and Jon Jannotta.                (1)                                                                                                                            |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.22                          |   | Binding                Employment Offering Letter dated October 8, 2004 by and between the                Registrant and Nana Yalley.                (1)                                                                                                                             |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.23                          |   | Addendum                to the June 9, 2003 Master Service Agreement with Level 3 Communications                keeping the agreement in full effect On August 19, 2004.                (1)                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.24                          |   | Service                schedule for (3) LinkSM                Global Wavelength Service - IRU On August 17, 2004.                (1)                                                                                                                                                 |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 10.25                          |   | Contract                with Sun Micro Systems as a Sun iforce Partner On May 27, 2005.                (1)                                                                                                                                                                           |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 14.1                           |   | Code                of Business Conduct and Ethics.                (1)                                                                                                                                                                                                               |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 16.1                           |   | Letter                from Chavez and Koch dated March 31, 2005. (1)                                                                                                                                                                                                                 |
|                           |   |                                                                                                                                                                                                                                                                                 |
| 21.1                           |   | List                of subsidiaries of Registrant. (1)                                                                                                                                                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                 |
| *31.1                          |   | Certification                of the Chief Executive Officer required by Rule 13a-14(a) or Rule                15d-14(a)                                                                                                                                                              |
|                           |   |                                                                                                                                                                                                                                                                                 |
| *31.2                          |   | Certification                of the Chief Financial Officer required by Rule 13a-14(a) or Rule                15d-14(a)                                                                                                                                                              |
|                           |   |                                                                                                                                                                                                                                                                                 |
| *32.1                          |   | Certification                of the Chief Executive Officer required by Rule 13a-14(b) or Rule                15d-14(b) and 18 U.S.C. 1350                                                                                                                                           |
|                           |   |                                                                                                                                                                                                                                                                                 |
| *32.2                          |   | Certification                of the Chief Financial Officer required by Rule 13a-14(b) or Rule                15d-14(b) and 18 U.S.C. 1350                                                                                                                                           |

**Reports      on Form 8-K. **

|   | 1. | Current                Report on Form 8-K for Changes in Registrant’s Certifying Accountant filed                on March 16, 2006. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | Current                Report on Form 8-K for Completion of Acquisition of Automated Interiors,                LLC filed on March 16, 2006. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------|

----

**Signatures**

|         |                                                                      |                                         |
|--------------|---------------------------------------------------------------------------|----------------------------------------------|
|         | WINSONIC                DIGITAL MEDIA GROUP, LTD.(Registrant)   |
|    |                                                                 |                                    |
| May 18, 2006 | By:                                                             | /s/              Winston Johnson   |
|         | Winston                JohnsonCEO                and Chairman             |

|                                   |                    |                                     |
|----------------------------------------|-------------------------|------------------------------------------|
| May              18,              2006 | By:           | /s/              Eric              Young |
|                                   | Eric              Young |
|                                   | CFO                     |

----