----

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

| Large accelerated filer [  ] | Accelerated filer [  ] | Non- accelerated filer [  ] |
|-----------------------------------|-----------------------------|----------------------------------|
| Small Reporting Company [X]       |                        |                             |

----

| QSGI INC.                            |
|--------------------------------------|
|                                 |
| TABLE OF CONTENTS                    |
|                                 |   |   |
| Item                                 | Description | Page |
|                                 |   |   |
| PART I – FINANCIAL INFORMATION |   |
|                                 |   |   |
| 1.                                   | Financial Statements |   |
|                                 | Condensed Consolidated Balance Sheets –September 30, 2010 (unaudited) and December 31, 2009 (audited) | 1 |
|                                 | Condensed Consolidated Statements of Operations –Three and Nine Months Ended September 30, 2010 and 2009 (unaudited) | 2 |
|                                 | Condensed Consolidated Statement of Stockholders’ Equity –Nine Months Ended September 30, 2010 (unaudited) | 3 |
|                                 | Condensed Consolidated Statements of Cash Flows –Nine Months Ended September 30, 2010 and 2009 (unaudited) | 4 |
|                                 | Notes to Condensed Consolidated Financial Statements (unaudited) | 6 |
| 2.                                   | Management’s Discussion and Analysis of Financial Conditionand Results of Operations | 11 |
| 3.                                   | Quantitative and Qualitative Disclosures About Market Risk | 13 |
| 4.                                   | Controls and Procedures | 13  |
|                                 |   |   |
| PART II – OTHER INFORMATION    |   |
|                                 |   |   |
| 1.                                   | Legal Proceedings | 14 |
| 1A.                                  | Risk Factors | 15 |
| 2.                                   | Unregistered Sales of Equity Securities and Use of Proceeds | 16 |
| 3.                                   | Defaults Upon Senior Securities | 16 |
| 4.                                   | Submission of Matters to a Vote of Security Holders | 16 |
| 5.                                   | Other Information | 16 |
| 6.                                   | Exhibits | 16 |
|                                 |   |   |
| SIGNATURES                           | 17 |
|                                 |   |
| EXHIBITS                             | 18 |

----

QSGI 

----

|                                                                                                                                                                                                                                            |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                            |   | September 30, |   |   | December 31, |   |
|                                                                                                                                                                                                                                            |   | 2010 |   |   | 2009 |   |
|                                                                                                                                                                                                                                            |   | (unaudited) |   |   | (audited) |   |
| Assets                                                                                                                                                                                                                                          |   |
|                                                                                                                                                                                                                                            |   |   |   |   |   |   |
| Current Assets                                                                                                                                                                                                                                  |   |   |   |   |   |   |
|     Cash and Cash Equivalents                                                                                                                                                                                               |   | $ | 18,072 |   |   | $ | 31,573 |   |
|     Prepaid expenses and other assets                                                                                                                                                                                       |   |   | 125,539 |   |   |   | 175,631 |   |
|                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |
| TOTAL ASSETS                                                                                                                                                                                                                                    |   | $ | 143,611 |   |   | $ | 207,204 |   |
|                                                                                                                                                                                                                                            |   |
| Liabilities And Stockholders’ Deficit                                                                                                                                                                                                     |   |
| Current Liabilities                                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|      Liabilities not subject to compromise – current:                                                                                                                                                            |   |   |   |   |   |   |   |   |
| -Accrued expenses and other liabilities                                                                                                                                                                                                         |   | $ | – |   |   | $ | 40,000 |   |
|      Liabilities subject to compromise –  current:                                                                                                                                                     |   |   |   |   |   |   |   |   |
| -Revolving line of credit                                                                                                                                                                                                                       |   |   | – |   |   |   | 2,918,463 |   |
| -Notes Payable – Principal Stockholder                                                                                                                                                                                                    |   |   | – |   |   |   | 10,000,000 |   |
| Total Current Liabilities                                                                                                                                                                                                                       |   |   | – |   |   |   | 12,958,463 |   |
|                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |
| Liabilities subject to compromise – Long term:                                                                                                                                                                                            |   |   |   |   |   |   |   |   |
| -Accounts payable                                                                                                                                                                                                                               |   |   | 4,231,670 |   |   |   | 4,231,670 |   |
| -Accrued expenses and other liabilities                                                                                                                                                                                                         |   |   | 11,552,768 |   |   |   | 1,516,763 |   |
| -Accrued payroll                                                                                                                                                                                                                                |   |   | 1,171,773 |   |   |   | 1,171,773 |   |
| Deferred Income Taxes                                                                                                                                                                                                                           |   |   | 27,300 |   |   |   | 27,300 |   |
| Total Liabilities                                                                                                                                                                                                                               |   |   | 16,983,511 |   |   |   | 19,905,969 |   |
|                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |
| Redeemable Convertible Preferred Stock                                                                                                                                                                                                          |   |   | 4,271,472 |   |   |   | 4,271,472 |   |
|                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |
|  Stockholders’ Deficit                                                                                                                                                                                                               |   |   |   |   |   |   |   |   |
| Preferred shares: Authorized 5,000,000 shares in 2010                                                                                                                                                                                           |   |   |   |   |   |   |   |   |
| and 2009, $0.01 par value, none issued                                                                                                                                                                                                          |   |   | – |   |   |   | – |   |
| Common shares: authorized 95,000,000 shares in 2010 and 2009, $0.01 par value; 38,797,716 shares issued and outstanding in 2010 and 48,797,716 in  2009, of which 10,000,000 shares were contingent acquisition shares held in escrow |   |   | 387,977 |   |   |   | 387,977 |   |
| Additional paid-in capital                                                                                                                                                                                                                      |   |   | 16,560,990 |   |   |   | 16,528,977 |   |
| Accumulated Deficit                                                                                                                                                                                                                             |   |   | (38,060,339 | ) |   |   | (40,887,191 | ) |
| Treasury Stock, at cost: 10,000,000 shares in 2010 and none in 2009                                                                                                                                                                             |   |   | – |   |   |   | – |   |
| Total Stockholders’ Deficit                                                                                                                                                                                                               |   |   | (21,111,372 | ) |   |   | (23,970,237 | ) |
|                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                                                                                                                                               |   | $ | 143,611 |   |   | $ | 207,204 |   |

----

| See the accompanying notes to condensed consolidated financial statements.  |  Page 1 |
|----------------------------------------------------------------------------------|--------------|

----

QSGI 

----

|                                                                                                                  |   | Three Months EndedSeptember 30 |       |   | Nine Months EndedSeptember 30 |   |
|-----------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|------------|--------|-------------------------------|--------|
|                                                                                                                  |   | 2010                           |       |   | 2009                          |   |   | 2010 |   |   | 2009 |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |
| Stock Option Compensation                                                                                             |   | $                              | 6,640      |   |                          | $      | 2,420 |   |   | $ | 32,013 |   |   | $ | 16,933 |   |
| Interest (Income) Expense, net (2010, contractual interest expense  of $160,880 and $314,100, respectively) |   |                           | (581       | )      |                          |   | 310,342 |   |   |   | (581 | ) |   |   | 1,837,139 |   |
| Other Income—(Gain) on Early Extinguishment of Debt                                                             |   |                           | -          |   |                          |   | - |   |   |   | (2,918,463 | ) |   |   | - |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| (Loss) Income Before Reorganization Items and Provision (Benefit) For Income Taxes                                    |   |                           | (6,059     | )      |                          |   | (312,762 | ) |   |   | 2,887,031 |   |   |   | (1,854,072 | ) |
| Reorganization Items:                                                                                                 |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
|     Professional Fees                                                                             |   |                           | 29,880     |   |                          |   | - |   |   |   | 60,179 |   |   |   | - |   |
| (Loss) Income Before Provision (Benefit) For Income Taxes and Discontinued Operations                                 |   |                           | (35,939    | )      |                          |   | (312,762 | ) |   |   | 2,826,852 |   |   |   | (1,854,072 | ) |
| Provision (Benefit) For Income Taxes                                                                                  |   |                           | -          |   |                          |   | - |   |   |   | - |   |   |   | 1,000 |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| (Loss) Income Before Discontinued Operations                                                                          |   |                           | (35,939    | )      |                          |   | (312,762 | ) |   |   | 2,826,852 |   |   |   | (1,855,072 | ) |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| Loss From Discontinued Operations                                                                                     |   |                           | -          |   |                          |   | 2,198,407 |   |   |   | - |   |   |   | 21,522,410 |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| Net (Loss) Income                                                                                                     |   |                           | (35,939    | )      |                          |   | (2,511,169 | ) |   |   | 2,826,852 |   |   |   | (23,377,482 | ) |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| Preferred Stock Dividends                                                                                             |   |                           | -          |   |                          |   | 84,000 |   |   |   | - |   |   |   | 210,617 |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| Accretion To Redemption Value of Preferred Stock                                                                      |   |                           | -          |   |                          |   | 5,140 |   |   |   | - |   |   |   | 13,652 |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| (Loss) Income Available to Common Stockholders                                                                        |   | $                              | (35,939    | )      |                          | $      | (2,600,309 | ) |   |   | 2,826,852 |   |   | $ | (23,601,661 | ) |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |
| (Loss) Income Per Common Share – Basic & Diluted before Discontinued Operations                             |   | $                              | 0.00       |   |                          | $      | (0.01 | ) |   | $ | 0.07 |   |   | $ | (0.06 | ) |
| (Loss) Income Per Common Share – Basic & Diluted from Discontinued Operations                               |   | $                              | 0.00       |   |                          | $      | (0.06 | ) |   | $ | 0.00 |   |   | $ | (0.55 | ) |
| (Loss) Income Per Common Share – Basic & Diluted                                                            |   | $                              | 0.00       |   |                          | $      | (0.07 | ) |   | $ | 0.07 |   |   | $ | (0.61 | ) |
| Weighted Average Number Of Common Shares Outstanding –Basic and Diluted                                         |   |                           | 38,797,716 |   |                          |   | 38,797,716 |   |   |   | 38,797,716 |   |   |   | 38,797,716 |   |
|                                                                                                                  |   |                           |       |   |                          |   |   |   |   |   |   |   |   |   |   |   |

----

| See the accompanying notes to condensed consolidated financial statements.  |  Page 2 |
|----------------------------------------------------------------------------------|--------------|

----

QSGI 

----

|                                         |   |         |       |   | Additional |   |    |        |   |   | Total               |   |
|----------------------------------------------|--------|--------------|------------|--------|------------|--------|---------|-------------|--------|--------|---------------------|--------|
|                                         |   | Common Stock |       |   | Paid-in    |   |    | Accumulated |   |   | Stockholders’ |   |
|                                         |   | Number       |       |   | Amount     |   |    | Capital     |   |   | Deficit             |   |   | Deficit |   |
|                                         |   |         |       |   |       |   |    |        |   |   |                |   |   |   |   |
| Balance (Deficit) - December 31, 2009        |   |         | 38,797,716 |   |       | $      | 387,977 |        |   | $      | 16,528,977          |   |   | $ | (40,887,191 | ) |   | $ | (23,970,237 | ) |
|                                         |   |         |       |   |       |   |    |        |   |   |                |   |   |   |   |   |   |   |   |   |
| Stock Option Compensation                    |   |         | –    |   |       |   | – |        |   |   | 32,013              |   |   |   | – |   |   |   | 32,013 |   |
|                                         |   |         |       |   |       |   |    |        |   |   |                |   |   |   |   |   |   |   |   |   |
| Net Income                                   |   |         | –    |   |       |   | – |        |   |   | –             |   |   |   | 2,826,852 |   |   |   | 2,826,852 |   |
|                                         |   |         |       |   |       |   |    |        |   |   |                |   |   |   |   |   |   |   |   |   |
| Balance (Deficit) – September 30, 2010 |   |         | 38,797,716 |   |       | $      | 387,977 |        |   | $      | 16,560,990          |   |   | $ | (38,060,339 | ) |   | $ | (21,111,372 | ) |

----

| See the accompanying notes to condensed consolidated financial statements.  |  Page 3 |
|----------------------------------------------------------------------------------|--------------|

----

QSGI 

----

|                                                                                                                 |   | Nine Months EndedSeptember 30 |       |
|----------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|------------|
|                                                                                                                 |   | 2010                          |       |   | 2009 |   |
| Cash Flows From Operating Activities                                                                                 |   |                          |       |   |   |   |
| Income (Loss) before discontinued operations                                                                         |   | $                             | 2,826,852  |   |   | $ | (1,855,072 | ) |
| Adjustments to reconcile net loss to net cash (used in)  provided by operating activities:                 |   |                          |       |   |   |   |   |   |
| Gain on Early Extinguishment of Debt                                                                                 |   |                          | (2,918,463 | ) |   |   | – |   |
| Stock Option Comensation                                                                                             |   |                          | 32,013     |   |   |   | 16,933 |   |
| Changes in assets and liabilities:                                                                                   |   |                          |       |   |   |   |   |   |
| Prepaid expenses and other assets                                                                                    |   |                          | 50,092     |   |   |   | 229,000 |   |
| Accounts payable and other liabilities                                                                               |   |                          | (3,995     | ) |   |   | 3,284,719 |   |
|          Cash from operating activities – continuing operations   |   |                          | (13,501    | ) |   |   | 1,675,580 |   |
|          Cash from operating activities – discontinued operations |   |                          | –    |   |   |   | (1,541,181 | ) |
| Net Cash (Used In) Provided by Operating Activities                                                                  |   |                          | (13,501    | ) |   |   | 134,399 |   |
|                                                                                                                 |   |                          |       |   |   |   |   |   |
| Cash Flows From Investing Activities                                                                                 |   |                          |       |   |   |   |   |   |
|      Cash from investing activities – continuing operations                           |   |                          | –    |   |   |   | – |   |
|      Cash from investing activities – discontinued operations                         |   |                          | –    |   |   |   | 2,440,354 |   |
| Net Cash  Provided by Investing Activities                                                                 |   |                          | –    |   |   |   | 2,440,354 |   |
|                                                                                                                 |   |                          |       |   |   |   |   |   |
| Cash Flows From Financing Activities                                                                                 |   |                          |       |   |   |   |   |   |
|      Payment for financing costs                                                            |   |                          | –    |   |   |   | (25,614 | ) |
|      Net amounts paid under revolving lines of credit, net of OID                           |   |                          | –    |   |   |   | (2,432,667 | ) |
| Preferred stock dividends                                                                                            |   |                          | –    |   |   |   | (210,617 | ) |
|      Cash used in financing activities – continuing operations                        |   |                          | –    |   |   |   | (2,668,898 | ) |
|      Cash from financing activities – discontinued operations                         |   |                          | –    |   |   |   | – |   |
| Net Cash Provided by Financing Activities                                                                            |   |                          | –    |   |   |   | (2,668,898 | ) |
|                                                                                                                 |   |                          |       |   |   |   |   |   |
| Net (Decrease) Increase In Cash And Cash Equivalents                                                                 |   |                          | (13,501    | ) |   |   | (93,965 | ) |
|                                                                                                                 |   |                          |       |   |   |   |   |   |
| Cash And Cash Equivalents – Beginning  of Period                                                     |   |                          | 31,573     |   |   |   | 192,499 |   |
| Cash And Cash Equivalents – End of Period                                                                      |   | $                             | 18,072     |   |   | $ | 98,534 |   |
|                                                                                                                 |   |                          |       |   |   |   |   |   |

----

| See the accompanying notes to condensed consolidated financial statements.  |  Page 4 |
|----------------------------------------------------------------------------------|--------------|

----

----

|                                                                 |   | 2010   |    |   | 2009   |   |
|----------------------------------------------------------------------|--------|--------|---------|--------|--------|--------|
|                                                                 |   |   |    |   |   |   |
| Supplemental schedule of non-cash financing and investing activities |   |   |    |   |   |   |
|    Stock issued for debt issuance costs               |   | $      | — |   |   | $      | 15,000 |   |

----

| See the accompanying notes to condensed consolidated financial statements.  |  Page 5 |
|----------------------------------------------------------------------------------|--------------|

----

NOTES 

| 1. | Basis of Presentation and Business Organization |
|----|-------------------------------------------------|

----

----

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

----

----

|                                  |   | Three Months Ended September 30, 2010 |    |   | Nine Months Ended September 30, 2010 |   |
|---------------------------------------|--------|---------------------------------------|---------|--------|--------------------------------------|--------|
|                                  |   | 2010                                  |    |   | 2009                                 |   |   | 2010 |   |   | 2009 |   |
|                                  |   |                                  |    |   |                                 |   |   |   |   |   |   |   |
| Revenue                               |   | $                                     | — |   |                                 | $      | 1,641,748 |   |   | $ | — |   |   | $ | 13,643,160 |   |
| Cost of Sales                         |   |                                  | — |   |                                 |   | (1,377,690 | ) |   |   | — |   |   |   | (14,005,757 | ) |
| Selling And Administrative Expenses   |   |                                  | — |   |                                 |   | (1,428,062 | ) |   |   | — |   |   |   | (6,478,866 | ) |
| Depreciation                          |   |                                  | — |   |                                 |   | (65,494 | ) |   |   | — |   |   |   | (375,437 | ) |
| Impairment charge                     |   |                                  | — |   |                                 |   | — |   |   |   | — |   |   |   | (13,366,601 | ) |
| Loss on disposal of assets            |   |                                  |    |   |                                 |   | (968,909 | ) |   |   |   |   |   |   | (968,909 | ) |
| Net loss from discontinued operations |   |                                  | — |   |                                 | $      | (2,198,407 | ) |   |   | — |   |   | $ | (21,552,410 | ) |

----

Item 

|   | · | Our growth strategies. |
|--------|--------|------------------------|

|   | · | Anticipated trends in our business and demographics. |
|--------|--------|------------------------------------------------------|

|   | · | Our ability to successfully integrate the business operations of recently acquired companies; and |
|--------|--------|---------------------------------------------------------------------------------------------------|

|   | · | Regulatory, competitive or other economic influences. |
|--------|--------|-------------------------------------------------------|

----

----

| Item 3  | Quantitative and Qualitative Disclosures About Market Risk |
|--------------|------------------------------------------------------------|

| Item 4 | Controls and Procedures |
|--------|-------------------------|

----

| Item 1. | Legal Proceedings |
|---------|-------------------|

----

| Item 1A. | Risk Factors |
|----------|--------------|

----

| Item 2. | Unregistered sales of equity securities and Use of Proceeds |
|---------|-------------------------------------------------------------|

| Item 3. | Defaults Upon Senior Securities |
|---------|---------------------------------|

|   | Not applicable. |
|--------|-----------------|

| 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-Q. |
|     |

----

SIGNATURE

|                                                                                     | QSGI INC. Inc.(Registrant)  |
|------------------------------------------------------------------------------------------|----------------------------------|
| Dated:           December 1, 2011 | By:                              | /s/ Marc Sherman |
|                                                                                     |                             | Marc Sherman |
|                                                                                     |                             | Chairman of the Board and Chief Executive Officer |
|                                                                                     |                             |   |
|                                                                                     |                             |   |
|                                                                                     |                             |   |
|                                                                                     |                             |   |
|                                                                                     |                             |   |

----

List 

| 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                                                                                                                                                                                                                                                                                                                         |
|           |                                                                                                                                                                                                                                                                                                                                                                                                                    |

----

| Exhibit Number | Description |
|----------------|-------------|
|           |        |

| 32.1***                                                                                                                                                                                                                           | Certification of Chief Executive Officer Pursuant to 18 U.S.C. § 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------|
| 33.1***                                                                                                                                                                                                                           | Chief Financial Officer Certification Pursuant to Section 302 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-K.                                                                                                                        |
|                                                                                                                                                                                                                              |

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