**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

|   |
|--------|

**FORM      10-QSB**

**(Mark      One)**

**QUARTERLY      REPORT UNDER SECTION 13 OR 15(d) OF **

**THE      SECURITIES EXCHANGE ACT OF 1934**

**OR**

**TRANSITION        REPORT UNDER SECTION 13 OR 15(d) OF **

**THE      SECURITIES EXCHANGE ACT OF 1934**

**Commission      File No.: 000-07539**

**WINDSORTECH,      INC.**

| **Delaware**(State                or other jurisdiction ofincorporation                or organization)** ** | **13-2599131**(I.R.S.                EmployerIdentification                No.) |
|-------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------|

**70      Lake Drive, Hightstown, NJ 08520**

**(609)      426-4666**

**Check      whether the issuer (1) filed all reports required to be filed by Section 13      or      15(d) of the Exchange Act during the past 12 months (or for such shorter period      that the registrant was required to file such reports), and (2) has been subject      to such filing requirements for the past 90 days. **

**Indicate      by check mark whether the registrant is a shell company (as defined in Rule      12b-2 of the Exchange Act). **

| Class                of Common Equity       |   | Number                of Shares |
|---------------------------------------------|--------|---------------------------------|
| Common                Stock, par value $.01 |   | 28,585,006                      |

----

| WindsorTech, Inc.                                         |
|-----------------------------------------------------------|
|                                                      |
| TABLE                  OF CONTENTS                        |
|                                                      |   |   |
| Item                                                      | Description | Page |
|                                                      |   |   |
| **PART                  I – FINANCIAL INFORMATION** |   |
|                                                      |   |   |
| 1.                                                        | Financial                  Statements *(all unaudited)* |   |
|                                                      | Condensed                  Consolidated Balance Sheets – September                  30, 2005 and December 31, 2004 | 1 |
|                                                      | Condensed                  Consolidated Statements of Operations                  –Three                  and Nine Months Ended September 30, 2005 and                  2004 | 2 |
|                                                      | Condensed                  Consolidated Statement of Stockholders’ Equity                  –Nine                  Months Ended September 30, 2005 | 3 |
|                                                      | Condensed                  Consolidated Statements of Cash Flows –                  Nine                  Months Ended September 30, 2005 and 2004 | 4 |
|                                                      | Notes                  to Condensed Consolidated Financial Statements | 5 |
| 2.                                                        | Management’s                  Discussion and Analysis of Financial Condition                  and                  Results of Operations  | 10 |
| 3.                                                        | Controls                  and Procedures | 18  |
|                                                      |   |   |
| **PART                  II – OTHER INFORMATION**    |   |
|                                                      |   |   |
| 1.                                                        | Legal                  Proceedings | 19 |
| 2.                                                        | Unregistered                  Sales of Equity Securities and Use of                  Proceeds | 19 |
| 3.                                                        | Defaults                  Upon Senior Securities | 19 |
| 4.                                                        | Submission                  of Matters to a Vote of Security                  Holders | 19 |
| 5.                                                        | Other                  Information | 19 |
| 6.                                                        | Exhibits | 19 |
|                                                      |   |   |
| SIGNATURES                                                | 20 |
|                                                      |   |
| EXHIBITS                                                  | 21 |

----

**Part      I      Financial      Information**

**Windsortech,        Inc.**

**CONDENSED      CONSOLIDATED BALANCE SHEETS**

**(Unaudited)**

|                                                                                                                                                                                                         |   | **September                      30,** |           | December                      31, |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|----------------|-----------------------------------|--------|
|                                                                                                                                                                                                         |   | **2005**                               |           | 2004                              |   |
|                                                                                                                                                                                                         |   |                                   |           | (restated)                        |   |
| **Assets**                                                                                                                                                                                                   |   |                                   |           |                              |   |
|                                                                                                                                                                                                         |   |                                   |           |                              |   |
| **Current                      Assets**                                                                                                                                                                      |   |                                   |           |                              |   |
|     Cash                      and cash equivalents                                                                                                                                       |   | **$**                                  | **540,362**    |                              | $      | 844,939 |   |
|     Accounts                      receivable, net of reserve of $30,270 in 2005 and $50,000 in                      2004                                                                 |   |                                   | **4,339,939**  |                              |   | 3,612,530 |   |
|     Accounts                      receivable – related party                                                                                                                       |   |                                   | **53,416**     |                              |   | 119,046 |   |
|     Inventories                                                                                                                                                                          |   |                                   | **4,163,204**  |                              |   | 2,721,505 |   |
|     Prepaid                      expenses, income taxes and other assets                                                                                                                 |   |                                   | **279,120**    |                              |   | 165,741 |   |
|     Deferred                      income                      taxes                                                                                                                      |   |                                   | **67,511**     |                              |   | 67,511 |   |
| **        Total                      Current Assets**                                                                                                                |   |                                   | **9,443,552**  |                              |   | 7,531,272 |   |
| **Property                      and Equipment, Net**                                                                                                                                                         |   |                                   | **643,823**    |                              |   | 552,560 |   |
| **Goodwill**                                                                                                                                                                                                 |   |                                   | **3,212,314**  |                              |   | 3,125,794 |   |
| **Intangibles,                      Net**                                                                                                                                                                    |   |                                   | **2,951,404**  |                              |   | 3,188,896 |   |
| **Other                      Assets**                                                                                                                                                                        |   |                                   | **116,225**    |                              |   | 89,843 |   |
|                                                                                                                                                                                                         |   |                                   |           |                              |   |   |   |
|                                                                                                                                                                                                         |   | **$**                                  | **16,367,318** |                              | $      | 14,488,365 |   |
|                                                                                                                                                                                                         |   |                                   |           |                              |   |   |   |
| **Liabilities                      And Stockholders’ Equity**                                                                                                                                          |   |                                   |           |                              |   |   |   |
| **Current                      Liabilities**                                                                                                                                                                 |   |                                   |           |                              |   |   |   |
|     Current                      maturities of notes payable                                                                                                                             |   | $                                      | **1,710**      |                              | $      | 603,376 |   |
|     Revolving                      lines                      of credit                                                                                                                  |   |                                   | **2,834,500**  |                              |   | 1,155,500 |   |
|     Accounts                      payable                                                                                                                                                |   |                                   | **1,748,436**  |                              |   | 1,590,928 |   |
|     Accrued                      expenses                                                                                                                                                |   |                                   | **299,153**    |                              |   | 265,391 |   |
|     Deferred                      revenue                                                                                                                                                |   |                                   | **369,777**    |                              |   | 346,031 |   |
|     Accrued                      payroll and other liabilities                                                                                                                           |   |                                   | **213,843**    |                              |   | 210,205 |   |
| **        Total                      Current Liabilities**                                                                                                           |   |                                   | **5,467,419**  |                              |   | 4,171,431 |   |
|                                                                                                                                                                                                         |   |                                   |           |                              |   |   |   |
| **Notes                      Payable**                                                                                                                                                                       |   |                                   | –        |                              |   | 255,000 |   |
| **Deferred                      Income Taxes**                                                                                                                                                               |   |                                   | **549,335**    |                              |   | 1,115,870 |   |
| **        Total                      Liabilities**                                                                                                                   |   |                                   | **6,016,754**  |                              |   | 5,542,301 |   |
|                                                                                                                                                                                                         |   |                                   |           |                              |   |   |   |
| **Stockholders’                      Equity**                                                                                                                                                          |   |                                   |           |                              |   |   |   |
|     Preferred                      shares: Authorized 5,000,000 shares in 2005                                                                                                           |   |                                   |           |                              |   |   |   |
|                               and 2004, $0.01 par value, none issued                                                                                                 |   |                                   | –        |                              |   | – |   |
|     Common                      shares: authorized 55,000,000 shares in 2005 and 2004,                                                                                                   |   |                                   |           |                              |   |   |   |
|                                       $0.01 par value; 28,585,006 shares issued and outstanding in                      2005 |   |                                   |           |                              |   |   |   |
|                  and                      25,550,007 shares issued and outstanding in 2004                              |   |                                   | **285,850**    |                              |   | 255,500 |   |
|     Additional                      paid-in capital                                                                                                                                      |   |                                   | **12,019,814** |                              |   | 9,421,356 |   |
|     Retained                      earnings (deficit)                                                                                                                                     |   |                                   | **(1,955,100** | **) **                       |   | (730,792 | )  |
| **        Total                      Stockholders’ Equity**                                                                                                    |   |                                   | **10,350,564** |                              |   | 8,946,064 |   |
|                                                                                                                                                                                                         |   |                                   |           |                              |   |   |   |
|                                                                                                                                                                                                         |   | **$**                                  | **16,367,318** |                              | $      | 14,488,365 |   |
|                                                                                                                                                                                                         |   |                                   |           |                              |   |   |   |

----

**Windsortech,        Inc.**

**CONDENSEDCONSOLIDATED      STATEMENTS OF      OPERATIONS**

**For      The Three and Nine Months Ended September 30, 2005 and      2004**

|                                                                                            |   | **Three                Months Ended****September                30,** |           | **Nine                Months Ended****September                30,** |   |
|-------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|----------------|----------------------------------------------------------------------|--------|
|                                                                                            |   | **2005**                                                              |           | 2004                                                                 |   | **2005** |   | 2004 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   | (restated) |   |
| **Revenue**                                                                                     |   | **$**                                                                 | **8,747,401**  |                                                                 | $      | 8,195,264 |   | **$** | **25,011,516** |   | $ | 15,737,595 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Cost                Of Sales**                                                                |   |                                                                  | **6,864,030**  |                                                                 |   | 6,249,214 |   |   | **19,621,688** |   |   | 11,519,499 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Gross                Profit**                                                                 |   |                                                                  | **1,883,371**  |                                                                 |   | 1,946,050 |   |   | **5,389,828** |   |   | 4,218,096 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Selling,                General And Administrative Expenses**                                 |   |                                                                  | **2,163,978**  |                                                                 |   | 1,270,421 |   |   | **6,548,050** |   |   | 3,427,560 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Depreciation                And Amortization**                                                |   |                                                                  | **165,269**    |                                                                 |   | 122,344 |   |   | **466,212** |   |   | 232,556 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Interest                Expense, net**                                                        |   |                                                                  | **63,868**     |                                                                 |   | 25,566 |   |   | **91,168** |   |   | 59,805 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Income                (Loss) Before Provision (Benefit) For Income                Taxes**     |   |                                                                  | **(509,744**   | **)**                                                                |   | 527,719 |   |   | **(1,715,602** | **)** |   | 498,175 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Provision                (Benefit) For Income Taxes**                                         |   |                                                                  | **(115,904**   | **)**                                                                |   | 247,396 |   |   | **(491,294** | **)** |   | 255,649 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Net                Income (Loss)**                                                            |   | **$**                                                                 | **(393,840**   | **)**                                                                | $      | 280,323 |   | **$** | **(1,224,308** | **)** | $ | 242,526 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Net                Income (Loss) Per Common Share - Basic**                                   |   | $                                                                     | (**0.01**      | **)**                                                                | $      | 0.01 |   | $ | (**0.04** | **)** | $ | 0.01 |   |
| **Net                Income (Loss) Per Common Share - Diluted**                                 |   | $                                                                     | (**0.01**      | **)**                                                                | $      | 0.01 |   | $ | (**0.04** | **)** | $ | 0.01 |   |
|                                                                                            |   |                                                                  |           |                                                                 |   |   |   |   |   |   |   |   |   |
| **Weighted                Average Number Of Common Shares Outstanding                -Basic**   |   |                                                                  | **28,581,383** |                                                                 |   | 24,478,772 |   |   | **27,978,920** |   |   | 24,333,402 |   |
| **Weighted                Average Number Of Common Shares Outstanding                -Diluted** |   |                                                                  | **28,581,383** |                                                                 |   | 27,514,579 |   |   | **27,978,920** |   |   | 27,365,341 |   |

----

**Windsortech,        Inc.**

**CONDENSED      CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY**

**For      The Nine Months Ended September 30, 2005**

|                                                      |   |                            |       | **Additional** |   | **Retained** |   | **Total**               |       |
|-----------------------------------------------------------|--------|---------------------------------|------------|----------------|--------|--------------|--------|-------------------------|------------|
|                                                      |   | **Common                Stock** |       | **Paid-in**    |   | **Earnings** |   | **Stockholders’** |       |
|                                                      |   | **Number**                      |       | **Amount**     |   | **Capital**  |   | **(Deficit)**           |       | **Equity** |   |
|                                                      |   |                            |       |           |   |         |   |                    |       |   |   |
| **Balance                - December 31, 2004 (restated)** |   |                            | 25,550,007 |           | $      | 255,500      |   | $                       | 9,421,356  |   | $ | (730,792 | ) | $ | 8,946,064 |   |
|                                                      |   |                            |       |           |   |         |   |                    |       |   |   |   |   |   |   |   |
|  **Warrants                Exercised**               |   |                            | 1,233,333  |           |   | 12,333       |   |                    | 1,337,666  |   |   | - |   |   | 1,349,999 |   |
|                                                      |   |                            |       |           |   |         |   |                    |       |   |   |   |   |   |   |   |
| **Options                Exercised**                      |   |                            | 1,801,666  |           |   | 18,017       |   |                    | 1,241,792  |   |   | - |   |   | 1,259,809 |   |
|                                                      |   |                            |       |           |   |         |   |                    |       |   |   |   |   |   |   |   |
| **Stock                Option Compensation**              |   |                            | -          |           |   | -            |   |                    | 19,000     |   |   | - |   |   | 19,000 |   |
|                                                      |   |                            |       |           |   |         |   |                    |       |   |   |   |   |   |   |   |
| **Net                Loss**                               |   |                            | -          |           |   | -            |   |                    | -          |   |   | (1,224,308 | ) |   | (1,224,308 | ) |
|                                                      |   |                            |       |           |   |         |   |                    |       |   |   |   |   |   |   |   |
| **Balance                - September 30, 2005**           |   |                            | 28,585,006 |           | $      | 285,850      |   | $                       | 12,019,814 |   | $ | (1,955,100 | ) | $ | 10,350,564 |   |

----

**Windsortech,        Inc.**

**CONDENSED      CONSOLIDATED STATEMENTS OF CASH      FLOWS**

**For      The Nine Months Ended September 30, 2005 and 2004**

|                                                                                                                                                |   | **2005** |           | 2004       |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|----------------|------------|--------|
|                                                                                                                                                |   |     |           | (restated) |   |
| **Cash                Flows From Operating Activities**                                                                                             |   |     |           |       |   |
| Net                Income (Loss)                                                                                                                    |   | **$**    | **(1,224,308** | **)**      | $      | 242,526 |   |
|    Adjustments                to reconcile net income (loss) to net cash provided by (used in )                operating activities: |   |     |           |       |   |   |   |
|                               Depreciation and amortization                   |   |     | **466,212**    |       |   | 232,556 |   |
|                       Stock option compensation expense                                                               |   |     | **19,000**     |       |   | 8,333 |   |
|                       Deferred income taxes                                                                           |   |     | **(566,535**   | **)**      |   | 205,649 |   |
|                       Common shares issued for services                                                               |   |     | -              |       |   | 175,000 |   |
|                               Changes in assets and liabilities:              |   |     |           |       |   |   |   |
| (Increase)                in accounts receivable                                                                                                    |   |     | **(661,779**   | **)**      |   | (136,626 | ) |
| (Increase)                in inventories                                                                                                            |   |     | **(1,441,699** | **)**      |   | (1,768,380 | ) |
| (Increase)                decrease in prepaid expenses and other assets                                                                             |   |     | **(109,844**   | **)**      |   | 85,166 |   |
|                    Increase in accounts payable and accrued expenses                                                                 |   |     | **218,654**    |       |   | 1,066,686 |   |
| **Net                Cash Provided by (Used In) Operating Activities**                                                                              |   |     | **(3,300,299** | **)**      |   | 110,910 |   |
|                                                                                                                                                |   |     |           |       |   |   |   |
| **Cash                Used In Investing Activities**                                                                                                |   |     |           |       |   |   |   |
| Payments                for Qualtech acquisition, net of cash acquired                                                                              |   |     | **(86,520**    | **)**      |   | (3,005,375 | ) |
| Payments                for trademark                                                                                                               |   |     | -              |       |   | (3,010 | ) |
| Payments                for property and equipment                                                                                                  |   |     | **(308,338**   | **)**      |   | (74,645 | ) |
| **Net                Cash Used In Investing Activities**                                                                                            |   |     | **(394,858**   | **)**      |   | (3,083,030 | ) |
|                                                                                                                                                |   |     |           |       |   |   |   |
| **Cash                Flows From Financing Activities**                                                                                             |   |     |           |       |   |   |   |
| Net                proceeds from the exercise of options and warrants                                                                               |   |     | **2,609,808**  |       |   | - |   |
| Net                proceeds from the sale of common stock and warrants                                                                              |   |     | -              |       |   | 3,300,000 |   |
| Other                financing fees                                                                                                                 |   |     | **(41,562**    | **)**      |   | - |   |
| Net                amounts paid on notes payable                                                                                                    |   |     | **(856,666**   | **)**      |   | (264,192 | ) |
| Net                amounts borrowed on line of credit                                                                                               |   |     | **1,679,000**  |       |   | - |   |
| Payments                on capital lease obligations                                                                                                |   |     | -              |       |   | (10,958 | ) |
| **Net                Cash Provided By Financing Activities**                                                                                        |   |     | **3,390,580**  |       |   | 3,024,850 |   |
|                                                                                                                                                |   |     |           |       |   |   |   |
| **Net                Increase (Decrease) In Cash And Cash Equivalents**                                                                             |   |     | **(304,577**   | **)**      |   | 52,730 |   |
|                                                                                                                                                |   |     |           |       |   |   |   |
| **Cash                And Cash Equivalents - Beginning Of Period**                                                                                  |   |     | **844,939**    |       |   | 270,155 |   |
| **Cash                And Cash Equivalents - End of Period**                                                                                        |   | **$**    | **540,362**    |       | $      | 322,885 |   |
|                                                                                                                                                |   |     |           |       |   |   |   |

----

**NOTES      TO CONSOLIDATED CONDENSED FINANCIAL      STATEMENTS**

**(Unaudited)**

**1.    **
**Basis      of Presentation**

| **2.                         ** | **Summary                of Significant Accounting                Policies** |
|----------------------------------------------------------------------------------------|------------------------------------------------------------------------------|

**Business      Organization**

----

| **A.  ** | **Data                Security & Compliance** |
|--------------------|---------------------------------------------------|

| **B.  ** | **Data                Center Hardware** |
|--------------------|-----------------------------------------|

| **C.  ** | **Data                Center Maintenance** |
|--------------------|--------------------------------------------|

**Estimates**

**Earnings      (Loss) Per Share**

----

|                          |   | Three                Months Ended September 30, |       | Nine                Months Ended September 30, |   |
|-------------------------------|--------|-------------------------------------------------|------------|------------------------------------------------|--------|
|                          |   | 2005                                            |       | 2004                                           |   | 2005 |   | 2004 |   |
| Basic                         |   |                                            | 28,581,383 |                                           |   | 24,478,772 |   |   | 27,978,920 |   |   | 24,333,402 |   |
| Stock                options  |   |                                            | -          |                                           |   | 1,815,349 |   |   | - |   |   | 1,907,649 |   |
| Stock                warrants |   |                                            | -          |                                           |   | 1,220,458 |   |   | - |   |   | 1,124,290 |   |
| Diluted                       |   |                                            | 28,581,383 |                                           |   | 27,514,579 |   |   | 27,978,920 |   |   | 27,365,341 |   |
|                          |   |                                            |       |                                           |   |   |   |   |   |   |   |   |   |

**Stock-Based      Compensation**

*Accounting      for Stock Issued to Employees*
*Accounting      for Stock-Based Compensation*

**:**

|                                                                                                                                                                                                            |   | Three                  Months Ended September 30, |     | Nine                  Months Ended September 30, |          |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------|----------|--------------------------------------------------|---------------|
|                                                                                                                                                                                                            |   | 2005                                              |     | 2004                                             |          | 2005 |   | 2004 |   |
|                                                                                                                                                                                                            |   |                                              |     |                                             |          |   |   | (restated) |   |
| Net                  income (loss), as reported                                                                                                                                                                 |   |   $                                     | (393,840 | )                                                |  $       | 280,323 |   |  $ | (1,224,308 | ) | $ | 242,526 |   |
| Add:                  Stock-based employee compensation expense included in reported                  net income                  (loss), net of related tax effects                                            |   |                                              | 3,863    |                                             |          | 3,800 |   |   |   |   |   | 5,000 |   |
|                                                                                                                                                                                                            |   |                                              |     |                                             |          |   |   |   | 11,590 |   |   |   |   |
| Deduct:                  Total stock-based employee compensation expense determined under                  fair                  value based method for all awards, net of related tax                  effects |   |                                              | (203,838 | )                                           |          | (1,193,349 | )  |   | (7,103,927 | )  |   | (3,928,563 | )  |
| Pro                  forma net loss                                                                                                                                                                             |   |  $                                           | (593,815 | )                                                |  $       | (909,226 | ) |  $ | (8,316,625 | ) | $ | (3,681,037 | ) |
| Earnings                  (loss) per share:                                                                                                                                                                     |   |   $                                |     |                                             |          |   |   |   |   |   |   |   |   |
| Basic                  – as reported                                                                                                                                                                      |   |   $                                     | (0.01    | )                                                |  $       | 0.01 |   |   $ |  (0.04 | ) | $ | 0.01 |   |
| Diluted                  – as reported                                                                                                                                                                    |   |   $                                     | (0.01    | )                                                |  $       | 0.01 |   |   $ | (0.04 | ) | $ | 0.01 |   |
| Basic                  – Pro forma                                                                                                                                                                        |   |   $                                     | (0.02    | )                                                |  $  | (0.04 | ) |   $ | (0.30 | ) | $ | (0.14 | ) |
| Diluted                  – Pro forma                                                                                                                                                                      |   |   $                                     | (0.02    | )                                                |  $       | (0.04 | ) |   $  | (0.30 | ) | $  | (0.14 | ) |
|                                                                                                                                                                                                            |   |                                              |     |                                             |          |   |   |   |   |   |   |   |   |

----

|                                    | 2005                                                                                                                   | 2004                   |
|-----------------------------------------|------------------------------------------------------------------------------------------------------------------------|------------------------|
|                                    |                                                                                                                   |                   |
| Risk-free                interest rates | 4.1%                                                                                                                   | 3.6%                   |
| Expected                option lives    | 5                years                                                                                                 | 5                years |
| Expected                volatilities    |                                 95.51% | 109.71%                |
| Expected                dividend yields | 0%                                                                                                                     | 0%                     |

**Impact      of Recently Issued Accounting Standards**

*Share-Based      Payment.*

**3.    **
**Inventories**

|                                                 |   | 2005   |      | 2004   |   |
|------------------------------------------------------|--------|--------|-----------|--------|--------|
| Finished                goods                        |   | $      | 3,419,826 |   | $      | 2,546,733 |   |
| Inventory                in transit                  |   |   | 758,378   |   |   | 189,772 |   |
| Allowance                for excess and obsolescence |   |   | (15,000   | )      |   | (15,000 | ) |
|                                                 |   | $      | 4,163,204 |   | $      | 2,721,505 |   |
|                                                 |   |   |      |   |   |   |   |

**4.**
**             Financing**

----

**5.**
**            Acquisitions **

*Goodwill      and Other Intangible Assets*

|                                                     |   | **Nine                Months Ended****September                30,** |   |
|----------------------------------------------------------|--------|----------------------------------------------------------------------|--------|
|                                                     |   |                                                                 |   | 2004 |   |
|                                                     |   |                                                                 |   | (restated) |   |
| **Revenue**                                              |   |                                                                 |   |   | $ | 24,379,802 |   |
|                                                     |   |                                                                 |   |   |   |   |   |
| **Net                Income**                            |   |                                                                 |   |   | $ | 468,777 |   |
|                                                     |   |                                                                 |   |   |   |   |   |
| **Net                Income Per Common Share - Basic**   |   |                                                                 |   |   | $ | 0.02 |   |
|                                                     |   |                                                                 |   |   |   |   |   |
| **Net                Income Per Common Share - Diluted** |   |                                                                 |   |   | $ | 0.02 |   |

----

**6.                     Segment Information**

|                                                                                        |   |  **Three                Months Ended****September                30,** |          |  **Nine                Months Ended****September                30,** |   |
|---------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------|---------------|----------------------------------------------------------------------------|--------|
|                                                                                        |   |  **2005**                                                              |          |  2004                                                                 |   |  **2005** |   |  2004 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |
| **Revenues**                                                                                |   |                                                                        |          |                                                                       |   |   |   |   |   |
| **     **Data                Security and Compliance               |   | **$**                                                                       | **4,589,282** |                                                                       | $      | 2,375,212 |   | **$** | **10,017,187** |   | $ | 8,375,655 |   |
| **     **Data                Center Hardware                       |   |                                                                        | **3,727,327** |                                                                       |   | 5,467,408 |   |   | **13,576,611** |   |   | 7,154,322 |   |
| ** **    Data                Center Maintenance                    |   |                                                                        | **958,773**   |                                                                       |   | 498,695 |   |   | **2,506,614** |   |   | 724,549 |   |
|     Intersegment                Elimination                             |   |                                                                        | **(527,981**  | **)**                                                                      |   | (146,051 | ) |   | **(1,088,896** | **)** |   | (516,931 | ) |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
| **Consolidated                Total**                                                       |   | **$**                                                                       | **8,747,401** |                                                                       | $      | 8,195,264 |   | **$** | **25,011,516** |   | $ | 15,737,595 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
| **Income                (loss) before Provision (Benefit) for Income                Taxes** |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
|     Data                Security and Compliance                         |   | **$**                                                                       | **(759,193**  | **)**                                                                      | $      | (162,967 | ) | **$** | **(2,733,386** | **)** | $ | (459,428 | ) |
|     Data                Center Hardware                                 |   |                                                                        | **(33,023**   | **)**                                                                      |   | 463,671 |   |   | **346,943** |   |   | 618,408 |   |
|     Data                Center Maintenance                              |   |                                                                        | **282,472**   |                                                                       |   | 227,015 |   |   | **670,841** |   |   | 339,195 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
| **Consolidated                Total**                                                       |   | **$**                                                                       | **(509,744**  | **)**                                                                      | $      | 527,719 |   | **$** | **(1,715,602** | **)** | $ | 498,175 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |

| **7.                  ** | **Employment                Contracts** |
|--------------------------------------------------------------------------------------------------------------------|-----------------------------------------|

----

**Item      2.**
**Management’s      Discussion And Analysis Of Financial Condition And Results Of      Operations**

**RECENT      DEVELOPMENTS**

----

**Results      of Operations**

|                                                                                        | **Three                Months Ended****September                30,** | **Nine                Months Ended****September                30,** |
|---------------------------------------------------------------------------------------------|-----------------------------------------------------------------------|----------------------------------------------------------------------|
|                                                                                        |  **2005**                                                        |  2004                                                           |  **2005** |  2004 |
|                                                                                        |                                                                  |                                                                 |   | (restated) |
|                                                                                        | **%**                                                                 | %                                                                    | **%** | % |
| **Revenue**                                                                                 | **100.0**                                                             | 100.0                                                                | **100.0** | 100.0 |
| **Cost                Of Products and Services Sold**                                       | **78.5**                                                              | 76.3                                                                 | **78.5** | 73.2 |
| **Gross                Profit**                                                             | **21.5**                                                              | 23.7                                                                 | **21.5** | 26.8 |
| **Selling,                General And Administrative Expenses**                             | **24.7**                                                              | 15.5                                                                 | **26.2** | 21.8 |
| **Depreciation                And Amortization**                                            | **1.9**                                                               | 1.5                                                                  | **1.8** | 1.5 |
| **Interest                Expense, net**                                                    | **0.7**                                                               | 0.3                                                                  | **0.4** | 0.3 |
| **Income                (Loss) Before Provision (Benefit) For Income                Taxes** | **(                5.8) **                                       | 6.4                                                                  | **(                6.9)** | 3.2 |
| **Provision                (Benefit) For Income Taxes**                                     | **(1.3)                 **                                       | 3.0                                                                  | **(2.0)** | 1.6 |
| **Net                Income (Loss)**                                                        | **(                4.5) **                                       | 3.4                                                                  | **(                4.9)** | 1.6 |

***Quarter      Ended September 30, 2005 Compared to Quarter Ended September,      2004***

----

|                         |   | Three                Months Ended |      | Three                Months Ended |   |
|------------------------------|--------|-----------------------------------|-----------|-----------------------------------|--------|
|                         |   | September                30, 2005 |      | September                30, 2004 |   |
|                         |   |                              |      |                              |   |
| Revenue                      |   |                              |      |                              |   |
| Products                     |   | $                                 | 7,785,407 |                              | $      | 7,689,238 |   |
| Services                     |   |                              | 961,994   |                              |   | 506,026 |   |
| Total                Revenue |   | $                                 | 8,747,401 |                              | $      | 8,195,264 |   |
|                         |   |                              |      |                              |   |   |   |

----

***Nine      Months Ended September 30, 2005 Compared to Nine Months Ended September 30,      2004***

----

|                         |   | Nine                Months Ended  |       | Nine                Months Ended  |   |
|------------------------------|--------|-----------------------------------|------------|-----------------------------------|--------|
|                         |   | September                30, 2005 |       | September                30, 2004 |   |
|                         |   |                              |       |                              |   |
| Revenue                      |   |                              |       |                              |   |
| Products                     |   | $                                 | 22,408,922 |                              | $      | 14,770,272 |   |
| Services                     |   |                              | 2,602,594  |                              |   | 967,323 |   |
| Total                Revenue |   | $                                 | 25,011,516 |                              | $      | 15,737,595 |   |
|                         |   |                              |       |                              |   |   |   |

**Business      Segments**

----

|                                                                                        |   |  **Three                Months Ended****September                30,** |          |  **Nine                Months Ended****September                30,** |   |
|---------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------|---------------|----------------------------------------------------------------------------|--------|
|                                                                                        |   |  **2005**                                                              |          |  2004                                                                 |   |  **2005** |   |  2004 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |
| **Revenues**                                                                                |   |                                                                        |          |                                                                       |   |   |   |   |   |
| **     **Data                Security and Compliance               |   | **$**                                                                       | **4,589,282** |                                                                       | $      | 2,375,212 |   | **$** | **10,017,187** |   | $ | 8,375,655 |   |
| ** **    Data                Center Hardware                       |   |                                                                        | **3,727,327** |                                                                       |   | 5,467,408 |   |   | **13,576,611** |   |   | 7,154,322 |   |
| ** **    Data                Center Maintenance                    |   |                                                                        | **958,773**   |                                                                       |   | 498,695 |   |   | **2,506,614** |   |   | 724,549 |   |
|     Intersegment                Elimination                             |   |                                                                        | **(527,981**  | **)**                                                                      |   | (146,051 | ) |   | **(1,088,896** | **)** |   | (516,931 | ) |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
| **Consolidated                Total**                                                       |   | **$**                                                                       | **8,747,401** |                                                                       | $      | 8,195,264 |   | **$** | **25,011,516** |   | $ | 15,737,595 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
| **Income                (loss) before Provision (Benefit) for Income                Taxes** |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
|     Data                Security and Compliance                         |   | **$**                                                                       | **(759,193**  | **)**                                                                      | $      | (162,967 | ) | **$** | **(2,733,386** | **)** | $ | (459,428 | ) |
|     Data                Center Hardware                                 |   |                                                                        | **(33,023**   | **)**                                                                      |   | 463,671 |   |   | **346,943** |   |   | 618,408 |   |
|     Data                Center Maintenance                              |   |                                                                        | **282,472**   |                                                                       |   | 227,015 |   |   | **670,841** |   |   | 339,195 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |
| **Consolidated                Total**                                                       |   | **$**                                                                       | **(509,744**  | **)**                                                                      | $      | 527,719 |   | **$** | **(1,715,602** | **)** | $ | 498,175 |   |
|                                                                                        |   |                                                                        |          |                                                                       |   |   |   |   |   |   |   |   |   |

**Data      Security & Compliance Segment **

|                                                                                        |   | **Three                Months Ended****September                30,** |          | **Nine                Months Ended****September                30,** |   |
|---------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|---------------|----------------------------------------------------------------------|--------|
|                                                                                        |   |  **2005**                                                        |          |  2004                                                           |   |  **2005** |   |  2004 |   |
|                                                                                        |   |                                                                  |          |                                                                 |   |   |   | (restated) |   |
| **Revenue**                                                                                 |   | **$**                                                                 | **4,589,282** |                                                                 | $      | 2,375,212 |   | **$** | **10,017,187** |   | $ | 8,375,655 |   |
| **Gross                Profit**                                                             |   |                                                                  | **568,237**   |                                                                 |   | 484,485 |   |   | **1,057,723** |   |   | 2,064,519 |   |
| **Selling,                General And Administrative Expenses**                             |   |                                                                  | **1,210,290** |                                                                 |   | 603,640 |   |   | **3,575,973** |   |   | 2,392,836 |   |
| **Depreciation                And Amortization**                                            |   |                                                                  | **52,188**    |                                                                 |   | 29,056 |   |   | **131,326** |   |   | 82,440 |   |
| **Interest                Expense, net**                                                    |   |                                                                  | **64,951**    |                                                                 |   | 14,757 |   |   | **83,809** |   |   | 48,672 |   |
| **Income                (Loss) Before Provision (Benefit) For Income                Taxes** |   |                                                                  | **(759,193**  | **)**                                                                |   | (162,967 | ) |   | **(2,733,386** | **)** |   | (459,428 | ) |
|                                                                                        |   |                                                                  |          |                                                                 |   |   |   |   |   |   |   |   |   |
| **Segment                Assets**                                                           |   |                                                                  | **6,586,613** |                                                                 |   | 2,667,602 |   |   | **6,586,613** |   |   | 2,667,602 |   |
| **Goodwill**                                                                                |   |                                                                  | **-**         |                                                                 |   | - |   |   | **-** |   |   | - |   |
| **Expenditures                for Property and Equipment**                                  |   |                                                                  | **62,310**    |                                                                 |   | 9,299 |   |   | **256,007** |   |   | 44,131 |   |
|                                                                                        |   |                                                                  |          |                                                                 |   |   |   |   |   |   |   |   |   |

***Quarter      Ended September 30, 2005 Compared to Quarter Ended September,      2004***

----

***Nine      Months Ended September 30, 2005 Compared to Nine Months Ended September 30,      2004***

----

**Data      Center Hardware Segment**

|                                                                                        |   | **Three                Months Ended****September                30,** |          | **Nine                Months Ended****September                30,** |   |
|---------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|---------------|----------------------------------------------------------------------|--------|
|                                                                                        |   |  **2005**                                                        |          |  2004                                                           |   |  **2005** |   |  2004 |   |
|                                                                                        |   |                                                                  |          |                                                                 |   |   |   | (restated) |   |
| **Revenue**                                                                                 |   | **$**                                                                 | **3,727,327** |                                                                 | $      | 5,467,408 |   | **$** | **13,576,611** |   | $ | 7,154,322 |   |
| **Gross                Profit**                                                             |   |                                                                  | **696,606**   |                                                                 |   | 1,213,514 |   |   | **2,644,085** |   |   | 1,771,797 |   |
| **Selling,                General And Administrative Expenses**                             |   |                                                                  | **632,848**   |                                                                 |   | 660,102 |   |   | **2,000,336** |   |   | 1,015,300 |   |
| **Depreciation                And Amortization**                                            |   |                                                                  | **97,865**    |                                                                 |   | 78,932 |   |   | **289,448** |   |   | 126,956 |   |
| **Interest                Expense, net**                                                    |   |                                                                  | **(1,083**    | **)**                                                                |   | 10,809 |   |   | **7,358** |   |   | 11,133 |   |
| **Income                (Loss) Before Provision (Benefit) For Income                Taxes** |   |                                                                  | **(33,023**   | **)**                                                                |   | 463,672 |   |   | **346,943** |   |   | 618,408 |   |
|                                                                                        |   |                                                                  |          |                                                                 |   |   |   |   |   |   |   |   |   |
| **Segment                Assets**                                                           |   |                                                                  | **7,976,602** |                                                                 |   | 7,405,878 |   |   | **7,976,602** |   |   | 7,405,878 |   |
| **Goodwill**                                                                                |   |                                                                  | **2,957,194** |                                                                 |   | 2,877,545 |   |   | **2,957,194** |   |   | 2,877,545 |   |
| **Expenditures                for Property and Equipment**                                  |   |                                                                  | **3,502**     |                                                                 |   | 8,881 |   |   | **48,391** |   |   | 26,001 |   |

***Quarter      Ended September 30, 2005 Compared to Quarter Ended September 30,      2004***

***Nine      Months Ended September 30, 2005 Compared to Nine Months Ended September 30,      2004***

**Data      Center Maintenance Segment**

|                                                                                            |   | **Three                  Months Ended****September                  30,** |        | **Nine                  Months Ended****September                  30,** |   |
|-------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------|-------------|--------------------------------------------------------------------------|--------|
|                                                                                            |   |  **2005**                                                            |        |  2004                                                               |   |  **2005** |   |  2004 |   |
|                                                                                            |   |                                                                      |        |                                                                     |   |   |   | (restated) |   |
| **Revenue**                                                                                     |   | **$**                                                                     | **958,773** |                                                                     | $      | 498,695 |   | **$** | **2,506,614** |   | $ | 724,549 |   |
| **Gross                  Profit**                                                               |   |                                                                      | **618,527** |                                                                     |   | 248,050 |   |   | **1,688,020** |   |   | 381,779 |   |
| **Selling,                  General And Administrative Expenses**                               |   |                                                                      | **320,840** |                                                                     |   | 6,678 |   |   | **971,741** |   |   | 19,424 |   |
| **Depreciation                  And Amortization**                                              |   |                                                                      | **15,216**  |                                                                     |   | 14,356 |   |   | **45,438** |   |   | 23,160 |   |
| **Interest                  Expense, net**                                                      |   |                                                                      | **-**       |                                                                     |   | - |   |   | **-** |   |   | - |   |
| **Income                  (Loss) Before Provision (Benefit) For Income                  Taxes** |   |                                                                      | **282,472** |                                                                     |   | 227,015 |   |   | **670,841** |   |   | 339,195 |   |

----

|                                                         |   |   |          |   |   |      |   |   |          |   |   |      |   |
|--------------------------------------------------------------|--------|--------|---------------|--------|--------|-----------|--------|--------|---------------|--------|--------|-----------|--------|
| **Segment                  Assets**                          |   |   | **1,804,103** |   |   | 1,133,131 |   |   | **1,804,103** |   |   | 1,133,131 |   |
| **Goodwill**                                                 |   |   | **255,120**   |   |   | 248,249   |   |   | **255,120**   |   |   | 248,249   |   |
| **Expenditures                  for Property and Equipment** |   |   | **1,264**     |   |   | 3,538     |   |   | **3,941**     |   |   | 4,513     |   |

***Quarter      Ended September 30, 2005 Compared to Quarter Ended September,      2004***

***Nine      Months Ended September 30, 2005 Compared to Nine Months Ended September 30,      2004***

***Geographic      Areas***

**Liquidity      and Capital Resources**
*** ***

----

**Impact      of Recently Issued Accounting Standards**

*Share-Based      Payment.*

**Item      3**
**Controls      and Procedures**

***Evaluation      of disclosure controls and procedures***

----

| ·                    | Where                necessary, we will retain outside experts to supplement our core                knowledge                of the complexities around both current and deferred income tax accounts.                These resources, when combined with our existing resources, will                enable us                to comply with the technical complexities of accounting for income                taxes. |
|----------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·       | A                formal policy governing all key aspects of accounting for income                taxes                will be developed and adopted. |
|--------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·                    | We                will increase the training of our corporate accountants on accounting                for                income taxes and other complex accounting                issues |
|----------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Changes      in internal control over financial reporting **

----

**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**

| Exhibits.                                                                                                       |
|-----------------------------------------------------------------------------------------------------------------|
| See                List of Exhibits filed as part of this quarterly report on Form                10-QSB.  |

----

**SIGNATURE**

|                                         | **WindsorTech,                Inc.**(Registrant) |
|----------------------------------------------|--------------------------------------------------|
| Dated: November                14, 2005 | By:                                              | /s/                Marc Sherman |
|                                         |                                             | Marc                Sherman |
|                                         |                                             | Chief                Executive Officer |
|                                         |                                             |   |
| Dated: November                14, 2005 | By:                                              | /s/                Edward L. Cummings |
|                                         |                                             | Edward                L. Cummings |
|                                         |                                             | Vice                President, Chief Financial Officer |
|                                         |                                             |   |

----

**List      Of Exhibits**

| Exhibit                  Number  | Description                                                                                                                                                                                                                                                                                                                            |
|---------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                  |                                                                                                                                                                                                                                                                                                                                        |
| 2.1                              | Agreement                  and plan of Merger by and among Windsortech, Inc., Qualtech International                  Corporation and Qualtech Service Group, Inc. dated May 1,                  2004.                                                                                                                                 |
| 3.1                              | Certificate                  of Amendment of Certificate of Incorporation of WindsorTech, Inc.                  **                                                                                                                                                                                                                     |
| 3.2                              | Amended                  and Restated ByLaws of WindsorTech, Inc. (Incorporated herein reference                  to                  Exhibit 3.2 to the Registrant’s Quarterly Report on Form 10-QSB filed with                  the Commission on August 19, 2002 (Commission file number                  000-07539)).        |
| 3.3                              | Action                  by Consent in Writing of a Majority of Stockholders dated May 19,                  2004                  concerning Amended and Restated By Laws.                                                                                                                                                              |
| 3.4                              | Action                  by Consent in Writing of a Majority of Stockholders dated September                  17,                  2004 increasing the number of shares of the Corporation                                                                                                                                              |
| 4.1                              | Specimen                  Common Stock Certificate of WindsorTech, Inc. (Incorporated herein                  reference to Exhibit 4.1 to the Registrant’s Quarterly Report on Form                  10-QSB filed with the Commission on August 19, 2002 (Commission                  file                  number 000-07539)).  |
| 4.2                              | Form                  of Stock Purchase Agreements with Barron Partners, L.P., Guerrilla                  Capital, and Odin Partners et al. dated May 26, 2004.                                                                                                                                                                        |
| 4.3                              | Form                  of Registration Rights Agreements with Barron Partners, L.P., Guerrilla                  Capital, and Odin Partners et al. dated May 26, 2004.                                                                                                                                                                   |
| 4.4                              | Form                  of Common Stock Purchase Warrant at $1.50 per share dated May 28,                  2004.                                                                                                                                                                                                                         |
| 4.5                              | Form                  of Common Stock Purchase Warrant at $3.60 per share dated May 28,                  2004                                                                                                                                                                                                                          |
| 4.6                              | Form                  of Registration Rights Agreement with Joel Owens and Jolene Owens                  dated                  May 1, 2004.                                                                                                                                                                                           |
| 10.1*                            | Employment                  and Non-Compete Agreement - Edward L. Cummings **                                                                                                                                                                                                                                                          |
| 10.2*                            | Employment                  and Non-Compete Agreement - David A. Loppert **                                                                                                                                                                                                                                                            |
| 10.3*                            | Employment                  and Non-Compete Agreement - Carl C. Saracino **                                                                                                                                                                                                                                                            |
| 10.4*                            | Employment                  and Non-Compete Agreement - Michael P. Sheerr **                                                                                                                                                                                                                                                           |
| 10.5*                            | Employment                  and Non-Compete Agreement - Marc Sherman **                                                                                                                                                                                                                                                                |
| 10.6*                            | 2002                  Flexible Stock Plan (Incorporated herein reference to Exhibit 10.6                  to the                  Registrant’s Quarterly Report on Form 10-QSB filed with the Commission on                  April 16, 2002 (Commission file number 000-07539)).                                                 |

----

|                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.7                                                                                                                                                                                                                                                                            | Lease                  Agreement (Incorporated herein reference to Exhibit 10.9 to the                  Registrant’s Quarterly Report on Form 10-QSB filed with the Commission on                  August 19, 2002 (Commission file number 000-07539)).                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10.8                                                                                                                                                                                                                                                                            | Employment                  and Non-Compete Agreement - Joel Owens                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10.9**                                                                                                                                                                                                                                                                          | Employment                  and Non-Compete Agreement - Seth A. Grossman                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10.10**                                                                                                                                                                                                                                                                         | Credit                  Agreement by and among Windsortech, Inc., Qualtech International                  Corporation, Qualtech Services Corporation and Fifth Third                  Bank.                                                                                                                                                                                                                                                                                                                                                     |
| 16.1                                                                                                                                                                                                                                                                            | Letter                  from Milton Reece, CPA (“Reece”) concurring with the statements made by                  the Registrant in the Current Report on Form 8-K reporting Reece’s                  resignation as the Registrant’s principal accountant (incorporated herein                  by reference to Exhibit 16 to the Registrant’s Current Report on Form 8-K                  filed with the Commission on February 13, 2002 (Commission file                  number                  000-07539)).  |
| 31.1***                                                                                                                                                                                                                                                                         | Chief                  Executive Officer Certification Pursuant to Section 302 of the                  Sarbanes-Oxley Act of 2002                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 31.2***                                                                                                                                                                                                                                                                         | Chief                  Financial Officer Certification Pursuant to Section 302 of the                  Sarbanes-Oxley Act of 2002                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 32.1***                                                                                                                                                                                                                                                                         | Certification                  of Chief Executive Officer and Chief Financial Officer Pursuant                  to 18                  U.S.C. § 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                    |
| *                  Management contract or compensatory plan.                                                                                                                                                                                                                         |
| **                  Incorporated herein by reference to the same numbered exhibit in                  the                  Registrant’s Transition Report on Form 10-KSB filed with the Commission on                  April 1, 2002 (Commission file number 000-07539).  |
| ***                  Attached hereto.                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                 |
| There                  are no other documents required to be filed as an Exhibit as required                  by                  Item 601 of Regulation S-B.                                                                                                                   |
|                                                                                                                                                                                                                                                                                 |

----