----

----

| 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 –June 30, 2010 (unaudited) and December 31, 2009 (audited) | 1 |
|                                 | Condensed Consolidated Statements of Operations –Three and Six Months Ended June 30, 2010 and 2009 (unaudited) | 3 |
|                                 | Condensed Consolidated Statement of Stockholders’ Equity –Six Months Ended June 30, 2010 (unaudited) | 4 |
|                                 | Condensed Consolidated Statements of Cash Flows –Six Months Ended June 30, 2010 and 2009 (unaudited) | 5 |
|                                 | Notes to Condensed Consolidated Financial Statements (unaudited) | 6 |
| 2.                                   | Management’s Discussion and Analysis of Financial Conditionand Results of Operations | 12 |
| 3.                                   | Quantitative and Qualitative Disclosures About Market Risk | 14 |
| 4.                                   | Controls and Procedures | 15  |
|                                 |   |   |
| PART II – OTHER INFORMATION    |   |
|                                 |   |   |
| 1.                                   | Legal Proceedings | 15 |
| 1A.                                  | Risk Factors | 16 |
| 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 | 17 |
|                                 |   |   |
| SIGNATURES                           | 18 |
|                                 |   |
| EXHIBITS                             | 19 |

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PART 

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|                                                                                                                                                                                                                                 |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                 |   | June 30, |   |   | December 31, |   |
|                                                                                                                                                                                                                                 |   | 2010 |   |   | 2009 |   |
|                                                                                                                                                                                                                                 |   | (unaudited) |   |   | (audited) |   |
| Assets                                                                                                                                                                                                                               |   |
|                                                                                                                                                                                                                                 |   |   |   |   |   |   |
| Current Assets                                                                                                                                                                                                                       |   |   |   |   |   |   |
|     Cash and Cash Equivalents                                                                                                                                                                                    |   | $ | 22,641 |   |   | $ | 31,573 |   |
|     Prepaid expenses and other assets                                                                                                                                                                            |   |   | 127,143 |   |   |   | 175,631 |   |
|                                                                                                                                                                                                                                 |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                 |   |   |   |   |   |   |   |   |
| TOTAL ASSETS                                                                                                                                                                                                                         |   | $ | 149,784 |   |   | $ | 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                                                                                                                                                                                                            |   |   | – |   |   |   | 2,958,463 |   |
|                                                                                                                                                                                                                                 |   |   |   |   |   |   |   |   |
| Liabilities subject to compromise – Long term:                                                                                                                                                                                 |   |   |   |   |   |   |   |   |
| -Accounts payable                                                                                                                                                                                                                    |   |   | 4,231,670 |   |   |   | 4,231,670 |   |
| -Accrued expenses and other liabilities                                                                                                                                                                                              |   |   | 11,529,642 |   |   |   | 1,516,763 |   |
| -Accrued payroll                                                                                                                                                                                                                     |   |   | 1,171,773 |   |   |   | 1,171,773 |   |
| Deferred Income Taxes                                                                                                                                                                                                                |   |   | 27,300 |   |   |   | 27,300 |   |
| Total Liabilities                                                                                                                                                                                                                    |   |   | 16,960,385 |   |   |   | 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                                                                                                                                                                                                           |   |   | 16,554,350 |   |   |   | 16,528,977 |   |
| Accumulated Deficit                                                                                                                                                                                                                  |   |   | (38,024,400 | ) |   |   | (40,887,191 | ) |
| Treasury Stock, at cost: 10,000,000 shares in 2010 and none in 2009                                                                                                                                                                  |   |   | – |   |   |   | – |   |
| Total Stockholders’ Deficit                                                                                                                                                                                                    |   |   | (21,082,073 | ) |   |   | (23,970,237 | ) |
|                                                                                                                                                                                                                                 |   |   |   |   |   |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                                                                                                                                    |   | $ | 149,784 |   |   | $ | 207,204 |   |

----

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

----

QSGI 

----

|                                                                                                       |   | Three Months EndedJune 30 |       |   | Six Months EndedJune 30 |   |
|------------------------------------------------------------------------------------------------------------|--------|---------------------------|------------|--------|-------------------------|--------|
|                                                                                                       |   | 2010                      |       |   | 2009                    |   |   | 2010 |   |   | 2009 |   |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |
| Stock Option Compensation                                                                                  |   | $                         | 6,640      |   |                    | $      | 7,256 |   |   | $ | 25,373 |   |   | $ | 14,513 |   |
| Interest Expense, net (2010, contractual interest expense  of 160,880 and 314,100, respectively) |   |                      | -          |   |                    |   | 646,453 |   |   |   | - |   |   |   | 1,526,797 |   |
| Other Income—(Gain) on Early Extinguishment of Debt                                                  |   |                      | (2,918,463 | )      |                    |   | - |   |   |   | (2,918,463 | ) |   |   | - |   |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Income (Loss) Before Reorganization Items and Provision (Benefit) For Income Taxes                         |   |                      | 2,911,823  |   |                    |   | (653,709 | ) |   |   | 2,893,090 |   |   |   | (1,541,310 | ) |
| Reorganization Items:                                                                                      |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
|     Professional Fees                                                                       |   |                      | 6,163      |   |                    |   | - |   |   |   | 30,299 |   |   |   | - |   |
| Income (Loss) Before Provision (Benefit) For Income Taxes and Discontinued Operations                      |   |                      | 2,905,660  |   |                    |   | (653,709 | ) |   |   | 2,862,791 |   |   |   | (1,541,310 | ) |
| Provision (Benefit) For Income Taxes                                                                       |   |                      | -          |   |                    |   | 538 |   |   |   | - |   |   |   | 1,000 |   |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Income (Loss) Before Discontinued Operations                                                               |   |                      | 2,905,660  |   |                    |   | (654,247 | ) |   |   | 2,862,791 |   |   |   | (1,542,310 | ) |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Loss From Discontinued Operations                                                                          |   |                      | -          |   |                    |   | 17,619,282 |   |   |   | - |   |   |   | 19,324,003 |   |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Net Income (Loss)                                                                                          |   |                      | 2,905,660  |   |                    |   | (18,273,529 | ) |   |   | 2,862,791 |   |   |   | (20,866,313 | ) |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Preferred Stock Dividends                                                                                  |   |                      | -          |   |                    |   | 63,617 |   |   |   | - |   |   |   | 126,617 |   |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Accretion To Redemption Value of Preferred Stock                                                           |   |                      | -          |   |                    |   | 3,433 |   |   |   | - |   |   |   | 8,422 |   |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Income (Loss) Available to Common Stockholders                                                             |   |                      | 2,905,560  |   |                    | $      | (18,340,579 | ) |   |   | 2,862,791 |   |   | $ | (21,001,352 | ) |
|                                                                                                       |   |                      |       |   |                    |   |   |   |   |   |   |   |   |   |   |   |
| Income (Loss) Per Common Share – Basic & Diluted before Discontinued Operations                  |   | $                         | 0.08       |   |                    | $      | (0.02 | ) |   | $ | 0.08 |   |   | $ | (0.04 | ) |
| Income (Loss) Per Common Share – Basic & Diluted from Discontinued Operations                    |   | $                         | 0.00       |   |                    | $      | (0.45 | ) |   | $ | 0.00 |   |   | $ | (0.5 | ) |
| Income (Loss) Per Common Share – Basic & Diluted                                                 |   | $                         | 0.08       |   |                    | $      | (0.47 | ) |   | $ | 0.08 |   |   | $ | (0.54 | ) |
| 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               |   |         | –    |   |       |   | – |        |   |   | 25,373              |   |   |   | – |   |   |   | 25,373 |   |
|                                    |   |         |       |   |       |   |    |        |   |   |                |   |   |   |   |   |   |   |   |   |
| Net Income                              |   |         | –    |   |       |   | – |        |   |   | –             |   |   |   | 2,862,791 |   |   |   | 2,862,791 |   |
|                                    |   |         |       |   |       |   |    |        |   |   |                |   |   |   |   |   |   |   |   |   |
| Balance (Deficit) – June 30, 2010 |   |         | 38,797,716 |   |       | $      | 387,977 |        |   | $      | 16,554,350          |   |   | $ | (38,024,400 | ) |   | $ | (21,082,073 | ) |

----

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

----

QSGI 

----

|                                                                                                                 |   | Six Months EndedJune 30 |       |
|----------------------------------------------------------------------------------------------------------------------|--------|-------------------------|------------|
|                                                                                                                 |   | 2010                    |       |   | 2009 |   |
| Cash Flows From Operating Activities                                                                                 |   |                    |       |   |   |   |
| Income (Loss) before discontinued operations                                                                         |   | $                       | 2,862,791  |   |   | $ | (1,542,310 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities:                                          |   |                    |       |   |   |   |   |   |
| Gain on Early Extinguishment of Debt                                                                                 |   |                    | (2,918,463 | ) |   |   | – |   |
| Amortization of Original Issue Discount                                                                              |   |                    | –    |   |   |   | 435,311 |   |
| Stock Option Compensation                                                                                            |   |                    | 25,373     |   |   |   | 14,513 |   |
| Changes in assets and liabilities:                                                                                   |   |                    |       |   |   |   |   |   |
| Prepaid expenses and other assets                                                                                    |   |                    | 48,488     |   |   |   | – |   |
| Accounts payable and other liabilities                                                                               |   |                    | (27,121    | ) |   |   | 3,229,264 |   |
|          Cash from operating activities – continuing operations   |   |                    | (8,932     | ) |   |   | 2,136,778 |   |
|          Cash from operating activities – discontinued operations |   |                    | –    |   |   |   | (2,303,323 | ) |
| Net Cash Used In Operating Activities                                                                                |   |                    | (8,932     | ) |   |   | (166,545 | ) |
|                                                                                                                 |   |                    |       |   |   |   |   |   |
| Cash Flows From Investing Activities                                                                                 |   |                    |       |   |   |   |   |   |
|      Cash from investing activities – continuing operations                           |   |                    | –    |   |   |   | – |   |
|      Cash from investing activities – discontinued operations                         |   |                    | –    |   |   |   | (9,466 | ) |
| Net Cash  Used In Investing Activities                                                                     |   |                    | –    |   |   |   | (9,466 | ) |
|                                                                                                                 |   |                    |       |   |   |   |   |   |
| Cash Flows From Financing Activities                                                                                 |   |                    |       |   |   |   |   |   |
|      Payment for financing costs                                                            |   |                    | –    |   |   |   | (25,614 | ) |
|      Net amounts paid under revolving lines of credit, net of OID                           |   |                    | –    |   |   |   | 126,221 |   |
| Preferred stock dividends                                                                                            |   |                    | –    |   |   |   | (126,617 | ) |
|      Cash used in financing activities – continuing operations                        |   |                    | –    |   |   |   | (26,010 | ) |
|      Cash from financing activities – discontinued operations                         |   |                    | –    |   |   |   | – |   |
| Net Cash Used In Financing Activities                                                                                |   |                    | –    |   |   |   | (26,010 | ) |
|                                                                                                                 |   |                    |       |   |   |   |   |   |
| Net Decrease In Cash And Cash Equivalents                                                                            |   |                    | (8,932     | ) |   |   | (202,021 | ) |
|                                                                                                                 |   |                    |       |   |   |   |   |   |
| Cash And Cash Equivalents – Beginning  of Period                                                     |   |                    | 31,573     |   |   |   | 274,150 |   |
| Cash And Cash Equivalents – End of Period                                                                      |   | $                       | 22,641     |   |   | $ | 72,129 |   |
|                                                                                                                 |   |                    |       |   |   |   |   |   |

----

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

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

----

| 3. | Discontinued Operations |
|----|-------------------------|

----

|                                  |   | Three Months Ended |    |   | Six Months Ended |   |
|---------------------------------------|--------|--------------------|---------|--------|------------------|--------|
|                                  |   | June 30, 2010      |    |   | June 30, 2010    |   |
|                                  |   | 2010               |    |   | 2009             |   |   | 2010 |   |   | 2009 |   |
|                                  |   |               |    |   |             |   |   |   |   |   |   |   |
| Revenue                               |   | $                  | — |   |             | $      | 4,563,074 |   |   | $ | — |   |   | $ | 11,940,205 |   |
| Cost of Sales                         |   |               | — |   |             |   | (6,565,232 | ) |   |   | — |   |   |   | (12,679,830 | ) |
| Selling And Administrative Expenses   |   |               | — |   |             |   | (2,164,722 | ) |   |   | — |   |   |   | (4,937,860 | ) |
| Depreciation                          |   |               | — |   |             |   | (93,057 | ) |   |   | — |   |   |   | (309,943 | ) |
| Impairment charge                     |   |               | — |   |             |   | (13,366,601 | ) |   |   | — |   |   |   | (13,366,601 | ) |
| Net loss from discontinued operations |   |               | — |   |             | $      | (17,626,538 | ) |   |   | — |   |   | $ | (19,324,003 | ) |

| 4. | Financing Arrangements |
|----|------------------------|

----

| 5. | Stock Options and Warrants |
|----|----------------------------|

| 6. | Income Taxes |
|----|--------------|

| 7.  |   Subsequent Events |
|----------|--------------------------|

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. |
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| 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.                                                                                                                                                                                                   |
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| 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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