|   |   |                                                                                 |
|--------|--------|--------------------------------------------------------------------------------------|
| þ |   | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |

|   |   |                                                                                         |
|--------|--------|----------------------------------------------------------------------------------------------|
| o      |   | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934 |

|                                           |   |                                 |
|------------------------------------------------|--------|--------------------------------------|
| Nevada                                         |   | 870437723                            |
| (State or other jurisdiction of incorporation) |   | (I.R.S. Employer Identification No.) |
|                                           |   |                                 |
| 306 Stoner Loop Road, #6, Lakeside, Montana    |   | 59922                                |
| (Address of principal executive offices)       |   | (Zip code)                           |

|   Large accelerated filer |   |   Accelerated filer |   |   Non-accelerated filer |   |   Smaller reporting company |
|---------------------------------------------|--------|---------------------------------------|--------|-------------------------------------------|--------|-----------------------------------------------|

----

----

| PART I           |                                                                                                                                  | 4      |
|------------------|---------------------------------------------------------------------------------------------------------------------------------------|--------|
|             |                                                                                                                                  |   |
| Item 1 -         | Business                                                                                                                              | 4      |
| Item 1A          | Risk Factors                                                                                                                          | 5      |
| Item 1B          | Unresolved Staff Comments                                                                                                             | 7      |
| Item 2 -         | Properties                                                                                                                            | 7      |
| Item 3 -         | Legal Proceedings                                                                                                                     | 7      |
| Item 4 -         | Submission of Matters to a Vote of Security Holders                                                                                   | 7      |
|             |                                                                                                                                  |   |
| PART II          |                                                                                                                                  | 8      |
|             |                                                                                                                                  |   |
| Item 5 -         | Market for the Registrant's Common Stock Equity and Related Shareholder Matters                                                       | 8      |
| Item 7 -         | Management's Discussion and Analysis or Plan of Operations                                                                            | 10     |
| Item 8 -         | Financial Statements                                                                                                                  | F-1    |
| Item 9 -         | Changes in and Disagreements with Accountants on Accounting and Financial Disclosure                                                  | 13     |
| Item 9A(T)       | Controls and Procedures                                                                                                               | 13     |
| Item 9B -        | Other Information                                                                                                                     | 14     |
|             |                                                                                                                                  |   |
| PART III         |                                                                                                                                  | 15     |
|             |                                                                                                                                  |   |
| Item 10 -        | Directors, Executive Officers, Promoters, Control Persons and Corporate Governance; Compliance With Section 16(a) of the Exchange Act | 15     |
| Item 11 -        | Executive Compensation                                                                                                                | 17     |
| Item 12 -        | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters                                        | 19     |
| Item 13 -        | Certain Relationships and Related Transactions, and Director Independence                                                             | 19     |
| Item 14 -        | Principal Accountant Fee and Services                                                                                                 | 19     |
| Item 15 -        | Exhibits, Financial Statement Schedules                                                                                               | 21     |
|             |                                                                                                                                  |   |
| SIGNATURES  | 24                                                                                                                                    |

----

----

|   | (a) | Principal Market or Markets. The Company's common stock trades on the OTC Bulletin Board under the symbol “ESSE”. The range of reported high and low bid quotations for the Company’s common stock, as set forth below, reflect interdealer bid prices, without retail markups, markdowns, commissions, or adjustments as reported in on the OTCBB and do not represent actual transactions. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Quarter Ended      | High   | Low    |
|--------------------|--------|--------|
|               |   |   |
| June 30, 2008      | .09    | .04    |
| September 30, 2008 | .13    | .05    |
| December 31, 2008  | .07    | .01    |
| March 31, 2009     | .02    | .00    |
|               |   |   |
| June 30, 2009      | .01    | .00    |
| September 30, 2009 | .03    | .00    |
| December 31, 2009  | .03    | .00    |
| March 31, 2010     | .05    | .00    |

|   | (b) | Approximate Number of Holders of Common Stock. The number of record owners of the Company's $.001 par value common stock at March 31, 2010 was approximately 1,255. This does not include shareholders that hold stock in their accounts at brokers/dealers.                                        |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | (c) | Dividends. Holders of the Company’s common stock are entitled to receive such dividends as may be declared by the Company's Board of Directors. No dividends have been paid with respect to the Company's common stock and no dividends are anticipated to be paid in the foreseeable future. |
|   | (d) | In the last three years, the Company has made the following sales of unregistered securities, all of which sales were exempt from the registration requirements of the Securities Act of 1933, as amended, pursuant to Section 4(2) or as otherwise indicated:                                      |

----

| Date       |   | Amount of Securities Sold |   | Price per Share ($) |   | Total Cash Proceeds ($) |   |   |   | Date        |   | Amount of Securities Sold |   | Price per Share ($) |   | Total Cash Proceeds ($) |   |
|------------|--------|---------------------------|--------|---------------------|--------|-------------------------|--------|--------|--------|-------------|--------|---------------------------|--------|---------------------|--------|-------------------------|--------|
|       |   |                      |   |                |   |                    |   |   |   |        |   |                      |   |                |   |                    |   |
| 3/13/2007  |   | 11,400,000                |   | $0.10               |   | $1,140,000              |   | (1)    |   | 3/15/2007   |   | 250,000                   |   | $0.10               |   | $25,000                 | (1)    |
| 3/16/2007  |   | 90,750                    |   | $0.10               |   | $9,075                  |   | (1)    |   | 3/28/2007   |   | 2,500,000                 |   | $0.10               |   | $250,000                | (2)    |
| 3/31/2007  |   | 800,000                   |   |                |   |                    |   | (3)    |   | 4/18/2007   |   | 65,000                    |   | $0.40               |   | $26,000                 | (2)    |
| 4/27/2007  |   | 265,451                   |   | $0.11               |   | $29,350                 |   | (1)    |   | 6/19/2007   |   | 34,386                    |   | $0.29               |   | $10,000                 | (1)    |
| 7/18/2007  |   | 377,130                   |   | $0.22               |   | $82,968                 |   | (1)    |   | 8/10/2007   |   | 98,012                    |   | $0.24               |   | $23,523                 | (1)    |
| 9/14/2007  |   | 58,824                    |   | $0.19               |   | $11,177                 |   | (1)    |   | 10/16/2007  |   | 141,763                   |   | $0.11               |   | $15,594                 | (1)    |
| 11/13/2007 |   | 500,000                   |   | $0.05               |   | $25,000                 |   | (4)    |   | 11/30/2007  |   | 557,143                   |   | $0.06               |   | $35,000                 | (4)    |
| 12/17/2007 |   | 4,285,714                 |   | $0.07               |   | $300,000                |   | (4)    |   | 1/18/2008   |   | 1,865,000                 |   | $0.06               |   | $111,900                | (1)    |
| 2/13/2008  |   | 1,893,387                 |   | $0.06               |   | $113,603                |   | (1)    |   | 3/1/2008    |   | 500,000                   |   | $0.05               |   | $25,000                 | (4)    |
| 4/14/2008  |   | 1,000,000                 |   | $0.06               |   | $62,000                 |   | (1)    |   | 5/9/2008    |   | 392,736                   |   | $0.06               |   | $2                      | (1)    |
| 5/9/2008   |   | 1,694,418                 |   | $0.08               |   | $128,868                |   | (6)    |   | 5/12/2008   |   | 14,472                    |   | $0.08               |   | $1,101                  | (6)    |
| 5/12/2008  |   | 582,770                   |   | $0.05               |   | $29,131                 |   | (1)    |   | 6/10/2008   |   | 3,000,000                 |   | $0.03               |   | $95,000                 | (4)    |
| 6/11/2008  |   | 5,000,000                 |   | $0.05               |   | $250,000                |   | (4)    |   | 6/19/2008   |   | 2,841,667                 |   | $0.06               |   | $170,500                | (1)    |
| 7/7/2008   |   | 7,500,000                 |   | $0.04               |   | $300,000                |   | (4)    |   | 7/7/2008    |   | 2,000,000                 |   | $0.06               |   | $120,000                | (1)    |
| 7/14/2008  |   | 368,228                   |   | $0.08               |   | $27,617                 |   | (1)    |   | 7/14/2008   |   | 1,250,000                 |   | $0.04               |   | $50,000                 | (4)    |
| 7/22/2008  |   | 350,877                   |   | $0.05               |   | $17,544                 |   | (6)    |   | 7/22/2008   |   | 400,001                   |   | $0.06               |   | $24,800                 | (6)    |
| 7/29/2008  |   | 6,779,999                 |   | $0.08               |   | $508,500                |   | (4)    |   | 8/8/2008    |   | 625,000                   |   | $0.09               |   | $56,250                 | (1)    |
| 8/8/2008   |   | 1,200,000                 |   | $0.05               |   | $60,000                 |   | (4)    |   | 8/15/2008   |   | 34,753,788                |   | $0.09               |   | $3,127,841              | (5)    |
| 9/26/2008  |   | 229,906                   |   | $0.06               |   | $14,254                 |   | (6)    |   | 9/26/2008   |   | 2,463,672                 |   | $0.07               |   | $172,457                | (1)    |
| 10/6/2008  |   | 1,397,773                 |   | $0.06               |   | $83,866                 |   | (1)    |   | 11/5/2008   |   | 2,608,844                 |   | $0.03               |   | $78,265                 | (1)    |
| 12/10/2008 |   | 2,160,087                 |   | $0.02               |   | $45,362                 |   | (1)    |   | 12/10/20088 |   | 312,504                   |   | $0.06               |   | $19,375                 | (6)    |
| 12/10/2008 |   | 759,230                   |   | $0.05               |   | $34,925                 |   | (6)    |   | 2/10/2009   |   | 6,000,000                 |   | $0.01               |   | $72,000                 | (1)    |
| 9/30/2009  |   | 350,000                   |   | $0.02               |   | $7,000                  |   | (1)    |   | 8/24/2009   |   | 350,000                   |   | $0.02               |   | $7,000                  | (1)    |
|       |   |                      |   |                |   |                    |   |   |   | 11/5/2009   |   | 4,482,188                 |   | $0.02               |   | $89,644                 | (1)    |

|                                                       |   | Number of securities to be issued upon exercise of outstanding options, warrants and rights |   | Weighted-average exercise price of outstanding options, warrants and rights |   | Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column (a) |
|------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------|
| Plan category                                              |   | (a)                                                                                         |   | (b)                                                                         |   | (c)                                                                                                                                        |
| Equity compensation plans approved by security holders     |   | -                                                                                           |   | -                                                                           |   |  -                                                                                                                                    |
|                                                       |   |                                                                                        |   |                                                                        |   |                                                                                                                                       |
| Equity compensation plans not approved by security holders |   | -                                                                                           |   | -                                                                           |   |  9,244,555                                                                                                                            |
|                                                       |   |                                                                                        |   |                                                                        |   |                                                                                                                                       |
| Total                                                      |   | -                                                                                           |   | -                                                                           |   |  9,244,555                                                                                                                            |

----

| Report of Registered Independent Public Accounting Firm                                                                 | F-2              |
|-------------------------------------------------------------------------------------------------------------------------|------------------|
|                                                                                                                    |             |
| Consolidated Balance Sheets (restated) as of March 31, 2010 and 2009                                                    | F-3              |
|                                                                                                                    |             |
| Consolidated Statements of Operations (restated) for the years ended March 31, 2010 and 2009                            | F-4              |
|                                                                                                                    |             |
| Consolidated Statements of Cash Flows (restated) for the years ended March 31, 2010 and 2009                            | F-5              |
|                                                                                                                    |             |
| Consolidated Statement of Changes in Stockholders’ Deficit (restated) for the years ended March 31, 2010 and 2009 | F-6              |
|                                                                                                                    |             |
| Notes to consolidated financial statements                                                                              | F-7 – F-12 |

----

----

|                                                                                                                                 |   | March 31, |
|--------------------------------------------------------------------------------------------------------------------------------------|--------|-----------|
|                                                                                                                                 |   |      | 2010 (Restated) |   |   |   | 2009 (Restated) |   |
| ASSETS                                                                                                                               |   |      |   |   |   |   |   |   |
| Current assets:                                                                                                                      |   |      |   |   |   |   |   |   |
| Cash                                                                                                                                 |   | $         | 89,789 |   |   | $ | 70,618 |   |
| Prepaid expenses                                                                                                                     |   |      | 13,000 |   |   |   | 13,448 |   |
| Loan costs, net of accumulated amortization of $262,347 and $258,003, respectively                                                   |   |      | 13,223 |   |   |   | 17,567 |   |
| Total current assets                                                                                                                 |   |      | 116,012 |   |   |   | 101,633 |   |
|                                                                                                                                 |   |      |   |   |   |   |   |   |
| Property and equipment, net accumulated depreciation of $1,141,652 and $1,040,180 respectively                                       |   |      | 775 |   |   |   | 102,247 |   |
| Intangible asset – patents                                                                                                     |   |      | 25,300 |   |   |   | 25,300 |   |
|                                                                                                                                 |   |      |   |   |   |   |   |   |
| TOTAL ASSETS                                                                                                                         |   | $         | 142,087 |   |   | $ | 229,180 |   |
|                                                                                                                                 |   |      |   |   |   |   |   |   |
| LIABILITIES                                                                                                                          |   |      |   |   |   |   |   |   |
| Current liabilities:                                                                                                                 |   |      |   |   |   |   |   |   |
| Accounts payable                                                                                                                     |   | $         | 1,416,298 |   |   | $ | 1,513,631 |   |
| Accounts payable – related parties                                                                                             |   |      | 408,656 |   |   |   | 389,968 |   |
| Accrued expenses                                                                                                                     |   |      | 4,410,788 |   |   |   | 3,395,875 |   |
| Current portion of notes payable                                                                                                     |   |      | 2,291,440 |   |   |   | 2,128,440 |   |
| Settlement obligation                                                                                                                |   |      | 8,686,824 |   |   |   | 8,686,824 |   |
| Derivative liability                                                                                                                 |   |      | 30,924 |   |   |   | - |   |
| Current portion of notes payable – related parties                                                                             |   |      | 1,698,922 |   |   |   | 2,557,258 |   |
| Total current liabilities                                                                                                            |   |      | 18,943,852 |   |   |   | 18,671,996 |   |
|                                                                                                                                 |   |      |   |   |   |   |   |   |
| Long term portion of notes payable                                                                                                   |   |      | - |   |   |   | 500,000 |   |
| Long term portion of notes payable – related party                                                                             |   |      | - |   |   |   | 500,000 |   |
| Total liabilities                                                                                                                    |   | $         | 18,943,852 |   |   | $ | 19,671,996 |   |
|                                                                                                                                 |   |      |   |   |   |   |   |   |
| Commitments and contingencies                                                                                                        |   |      | - |   |   |   | - |   |
|                                                                                                                                 |   |      |   |   |   |   |   |   |
| STOCKHOLDERS’ DEFICIT                                                                                                          |   |      |   |   |   |   |   |   |
| Preferred stock, 300,000,000 shares authorized; $.001 par value, 31,250,000 and 0 issued and outstanding, respectively               |   |      | 31,250 |   |   |   | - |   |
| Common stock, $.001 par value; 300,000,000 shares authorized;199,487,893 and 194,655,705 shares issued and outstanding, respectively |   |      | 199,487 |   |   |   | 194,654 |   |
| Additional paid-in capital                                                                                                           |   |      | 55,176,881 |   |   |   | 53,315,070 |   |
| Treasury stock                                                                                                                       |   |      | (200,000 | ) |   |   | (200,000 | ) |
| Accumulated deficit                                                                                                                  |   |      | (74,009,383 | ) |   |   | (72,752,540 | ) |
| Total stockholders’ deficit                                                                                                    |   |      | (18,801,765 | ) |   |   | (19,442,816 | ) |
| TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                                    |   | $         | 142,087 |   |   | $ | 229,180 |   |

----

|                                                  |   | Years Ended March 31, |        |
|-------------------------------------------------------|--------|-----------------------|-------------|
|                                                  |   | 2010(Restated)        |        |   | 2009(Restated) |   |
| Operating expenses                                    |   |                  |        |   |   |   |   |   |
| Depreciation and amortization                         |   | $                     | 101,472     |   |   | $ | 103,848 |   |
| Research and development expense                      |   |                  | -           |   |   |   | 914,516 |   |
| General and administrative                            |   |                  | 1,399,653   |   |   |   | 7,737,533 |   |
|                                                  |   |                  |        |   |   |   |   |   |
| Total expenses                                        |   |                  | 1,501,125   |   |   |   | 8,755,897 |   |
|                                                  |   |                  |        |   |   |   |   |   |
| Loss from operations                                  |   |                  | (1,501,125  | ) |   |   | (8,755,897 | ) |
|                                                  |   |                  |        |   |   |   |   |   |
| Other income (expense)                                |   |                  |        |   |   |   |   |   |
| Gain on conversion of debt                            |   |                  | 781,250     |   |   |   | - |   |
| Loss on change in market value of embedded derivative |   |                  | (15,885     | ) |   |   | - |   |
| Interest expense                                      |   |                  | (521,083    | ) |   |   | (654,867 | ) |
|                                                  |   |                  |        |   |   |   |   |   |
| Net Loss                                              |   | $                     | (1,256,843) |   |   | $ | (9,410,764 | ) |
|                                                  |   |                  |        |   |   |   |   |   |
| Basic and diluted:                                    |   |                  |        |   |   |   |   |   |
| Loss per share                                        |   | $                     | (0.01       | ) |   | $ | (0.06 | ) |
| Weighted average common shares outstanding            |   |                  | 196,658,580 |   |   |   | 161,287,904 |   |

----

|                                         |   | Preferred Stock |   |  Stock Amount |   | Common Shares |   | Stock Amount |   | Additional Paid-in Capital |   | Treasury Stock |   |   | Accumulated Deficit |   |   | Total        |
|----------------------------------------------|--------|-----------------|--------|--------------------|--------|---------------|--------|--------------|--------|----------------------------|--------|----------------|--------|--------|---------------------|--------|--------|--------------|
| Balances at March  31, 2008        |   |            | $      |               |   | 106,969,733   | $      | 106,970      | $      | 47,494,900                 | $      | (200,000       | )      | $      | (63,341,776         | )      | $      | (15,939,906) |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Issuance of common stock payable             |   |            |   |               |   | 1,708,890     |   | 1,708        |   | 128,261                    |   |           |   |   |                |   |   | 129,969      |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Issuance of common stock for services   |   |            |   |               |   | 25,913,750    |   | 25,914       |   | 1,153,844                  |   |           |   |   |                |   |   | 1,179,758    |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Issuance of common stock for cash            |   |            |   |               |   | 26,729,999    |   | 26,729       |   | 1,336,771                  |   |           |   |   |                |   |   | 1,363,500    |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
|   Issuance of common stock for GSI |   |            |   |               |   | 33,333,333    |   | 33,333       |   | 2,966,667                  |   |           |   |   |                |   |   | 3,000,000    |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Imputed interest                             |   |            |   |               |   |          |   |         |   | 234,627                    |   |           |   |   |                |   |   | 234,627      |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Net loss                                     |   |            |   |               |   |          |   |         |   |                       |   |           |   |   | (9,410,764          | )      |   | (9,410,764)  |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Balances at March 31, 2009 (Restated)        |   |            | $      |               |   | 194,655,705   | $      | 194,654      | $      | 53,315,070                 | $      | (200,000       | )      | $      | (72,752,540         | )      | $      | (19,442,816) |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Issuance of common stock for services   |   |            |   |               |   | 4,832,188     |   | 4,833        |   | 91,811                     |   |           |   |   |                |   |   | 96,644       |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Issuance of Preferred stock for GSI          |   | 31,250,000      |   | 31,250             |   |          |   |         |   | 1,687,500                  |   |           |   |   |                |   |   | 1,718,750    |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Imputed interest                             |   |            |   |               |   |          |   |         |   | 82,500                     |   |           |   |   |                |   |   | 82,500       |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Net loss                                     |   |            |   |               |   |          |   |         |   |                       |   |           |   |   | (1,256,843)         |   |   | (1,256,843)  |
|                                         |   |            |   |               |   |          |   |         |   |                       |   |           |   |   |                |   |   |         |
| Balances at March 31, 2010 (Restated)        |   | 31,250,000      | $      | 31,250             |   | 199,487,893   | $      | 199,487      | $      | 55,176,881                 |   | (200,000       | )      |   | (74,009,383)        |   |   | (18,801,765) |

----

|                                                                                            |   |   | 2010        |   |   | 2009        |
|-------------------------------------------------------------------------------------------------|--------|--------|-------------|--------|--------|-------------|
| CASH FLOWS FROM OPERATING ACTIVITIES                                                            |   |   |        |   |   |        |
| Net loss                                                                                        |   | $      | (1,256,843) |   | $      | (9,410,764) |
| Adjustments to reconcile net loss to cash used in operating activities:                         |   |   |        |   |   |        |
| Depreciation and amortization                                                                   |   |   | 101,472     |   |   | 103,848     |
| Amortization of deferred finance costs                                                          |   |   | 4,344       |   |   | 28,016      |
| Imputed interest                                                                                |   |   | 82,500      |   |   | 234,627     |
| Amortization of debt discount                                                                   |   |   | 15,039      |   |   | -           |
| Change in fair value of embedded derivative                                                     |   |   | 15,885      |   |   | -           |
| Gain on conversion of debt                                                                      |   |   | (781,250)   |   |   | -           |
| Common stock issued for services                                                                |   |   | 96,644      |   |   | 1,179,758   |
| Common stock issued for services related to the purchase of asset – General Synfuels Int. |   |   | -           |   |   | 2,994,700   |
| Payable issued for services related to the purchase of asset – General Synfuels Int.      |   |   | -           |   |   | 2,500,000   |
|                                                                                            |   |   |        |   |   |        |
| Changes in assets and liabilities:                                                              |   |   |        |   |   |        |
| Accrued interest – related party                                                          |   |   | 196,738     |   |   | 118,584     |
| Accounts payable and accrued expenses                                                           |   |   | 720,542     |   |   | 675,747     |
| Accounts payable – related party                                                          |   |   | 18,688      |   |   | 8,512       |
| Prepaid and other current assets                                                                |   |   | 448         |   |   | (15,504)    |
| NET CASH USED IN OPERATING ACTIVITIES                                                           |   |   | (785,793)   |   |   | (1,582,476) |
|                                                                                            |   |   |        |   |   |        |
| CASH FLOWS FROM INVESTING ACTIVITIES                                                            |   |   |        |   |   |        |
| Patent costs                                                                                    |   |   | -           |   |   | (20,000)    |
| NET CASH USED IN INVESTING ACTIVITIES                                                           |   |   | -           |   |   | (20,000)    |
|                                                                                            |   |   |        |   |   |        |
| CASH FLOWS FROM FINANCING ACTIVITIES                                                            |   |   |        |   |   |        |
| Proceeds from stockholder loans                                                                 |   |   | 4,100       |   |   | 103,000     |
| Payment on stockholder loans                                                                    |   |   | (112,136)   |   |   | (88,541)    |
| Proceeds from issuance of common stock                                                          |   |   | -           |   |   | 1,363,500   |
| Proceeds from issuance of convertible notes                                                     |   |   | 913,000     |   |   | 390,000     |
| Payment on short-term debt                                                                      |   |   | -           |   |   | (103,686)   |
| Payment on long-term debt                                                                       |   |   | -           |   |   | -           |
| NET CASH PROVIDED BY FINANCING ACTIVITIES                                                       |   |   | 804,964     |   |   | 1,664,273   |
|                                                                                            |   |   |        |   |   |        |
| NET INCREASE IN CASH                                                                            |   |   | 19,171      |   |   | 61,797      |
| CASH AT BEGINNING OF PERIOD                                                                     |   |   | 70,618      |   |   | 8,821       |
| CASH AT END OF PERIOD                                                                           |   | $      | 89,789      |   | $      | 70,618      |
|                                                                                            |   |   |        |   |   |        |
| SUPPLEMENTAL CASH FLOW INFORMATION:                                                             |   |   |        |   |   |        |
| Interest paid                                                                                   |   | $      | 76          |   | $      | 215,157     |
| Taxes paid                                                                                      |   |   | -           |   |   | -           |
|                                                                                            |   |   |        |   |   |        |
| Non-cash financing and investing activities:                                                    |   |   |        |   |   |        |
| Preferred stock issued for convertible related party debt                                       |   | $      | 1,718,750   |   | $      | -           |
| Common stock for GSI – non compensation piece                                             |   |   | -           |   |   | 5,300       |
| Stock issued for vendor payable                                                                 |   | $      | -           |   |   | 129,969     |

----

|                                                                          | 2010   |      | 2009    |
|-------------------------------------------------------------------------------|--------|-----------|---------|
| Installment note payable, secured by our assets, interest at 15% - in default | $      | 687,533   |  $ | 687,533 |
|                                                                          |   |      |    |   |
| Installment note payable, no security, interest at 15% - in default           |   | 298,907   |    | 298,907 |
|                                                                          |   |      |    |   |
| GSI acquisition installment note payable, no stated interest rate             |   | -         |    | 2,500,000 |
|                                                                          |   |      |    |   |
| GSI promissory notes, no security, interest at 10%, - in default              |   | 640,000   |    | 479,000 |
|                                                                          |   |      |    |   |
| Advance                                                                       |   | 663,000   |    | - |
|                                                                          |   |      |    |   |
| Other                                                                         |   | 2,000     |    | 2,000 |
|                                                                          |   |      |    |   |
| Total                                                                         | $      | 2,291,440 | $       | 3,967,440 |

| Deferred tax assets:      |   |   |       |
|---------------------------|--------|--------|------------|
| Net operating losses      |   | $      | 9,064,882  |   |
| Less: valuation allowance |   |   | (9,064,882 | ) |
| Net deferred tax asset    |   | $      | -          |   |

| Deferred tax assets:      |   |       |
|---------------------------|--------|------------|
| Net operating losses      | $      | 9,434,983  |   |
| Less: valuation allowance |   | (9,434,983 | ) |
| Net deferred tax asset    | $      | -          |   |

|   | · | 4,832,188 shares of stock for services valued at $96,644 using the grant-date quoted price of the stock.  The 4,832,188 shares vest immediately and therefore $96,644 was expensed during the period. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | 25,913,750 shares of stock for services valued at $1,179,758 using the grant-date quoted price of the stock.  21,416,213 shares vest immediately and therefore $892,255 was expensed during the period. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | · | 26,729,999 shares of stock for cash of $1,363,500.                                                                                                                                                                |
|   | · | 1,708,890 shares of stock valued at $129,969 for s stock payable pursuant to a consulting agreement.                                                                                                              |
|   | · | 33,333,333 shares of stock valued at $3,000,000 in connection with the acquisition of assets from the shareholders of General Synfuels International.                                                             |

| March 31, 2009                                             |   |         |  As       |      |             |         |  As       |   |
|------------------------------------------------------------|--------|--------------|----------------|-----------|------------------|--------------|----------------|--------|
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |   |
| Consolidated Balance Sheet                                 |   |         |           |      |             |         |           |
| Deposits                                                   |   | $            | 914,516        | $         | (914,516)        | $            | -              |   |
| TOTAL ASSETS                                               |   |         | 1,143,696      |      | (914,516)        |         | 229,180        |   |
|                                                       |   |         |           |      |             |         | -              |   |
| Accumulated deficit                                        |   |         | (71,838,024)   |      | (914,516)        |         | (72,752,540)   |   |
| Total stockholders’ deficit                          |   | (18,528,300) |           | (914,516) |             | (19,442,816) |           |
| TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT          |   | 1,143,696    |           | (914,516) |             | 229,180      |           |
|                                                       |   |         |           |      |             |         |           |   |
|                                                       |   |         |           |      |             |         |           |   |
| For the Year Ended March 31, 2009                          |   |  As     |           |      |             |  As     |           |
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |   |
| Consolidated Statement of Expenses                         |   |         |           |      |             |         |           |
| Research and development expense                           | $      | -            | $              | 914,516   | $                | 914,516      |           |
|                                                       |   |         |           |      |             |         |           |   |
| Total expenses                                             |   |         | 7,841,381      |      | 914,516          |         | 8,755,897      |   |
|                                                       |   |         |           |      |             |         |           |   |
| Loss from operations                                       |   |         | -7,841,381     |      | 914,516          |         | (8,755,897)    |   |
|                                                       |   |         |           |      |             |         |           |   |
| Net Loss                                                   |   |         | (8,496,248)    |      | (914,516)        |         | (9,410,764)    |   |
|                                                       |   |         |           |      |             |         |           |   |
| Basic and diluted:                                         |   |         |           |      |             |         |           |   |
| Loss per share                                             |   |         | (0.05)         |      | (0.01)           |         | (0.06)         |   |
|                                                       |   |         |           |      |             |         |           |   |
|                                                       |   |         |           |      |             |         |           |   |
| For the Year Ended March 31, 2009                          |   |  As     |           |      |             |  As     |           |
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |   |
| Consolidated Statements of Cash Flows                      |   |         |           |      |             |         |           |
| Net loss                                                   |   | $            | (8,496,248)    | $         | (914,516)        | $            | (9,410,764)    |   |
| Accounts payable and accrued expenses                      |   | 511,231      |           | 164,516   |             | 675,747      |           |
| NET CASH USED IN OPERATING ACTIVITIES                      |   | (832,476)    |           | (750,000) |             | (1,582,476)  |           |
|                                                       |   |         |           |      |             |         |           |   |
| Cash paid for prototype                                    |   | (750,000)    |           | 750,000   |             | -            |           |
| NET CASH USED IN INVESTING ACTIVITIES                      |   | (770,000)    |           | 750,000   |             | (20,000)     |           |
|                                                       |   |         |           |      |             |         |           |   |
| Capitalized prototype cost in accounts payable             |   | 162,460      |           | (162,460) |             | -            |           |
|                                                       |   |         |           |      |             |         |           |   |
| For the Year Ended March 31, 2009                          |   |  As     |           |      |             |  As     |           |
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |   |
| Consolidated Statement of Changes in Stockholders' deficit |   |         |           |      |             |         |           |
|                                                       |   |         |           |      |             |         |           |   |
| Net Loss                                                   |   | $            | (8,496,248)    | $         | (914,516)        | $            | (9,410,764)    |   |
| Accumulated deficit                                        |   |         | (71,838,024)   |      | (914,516)        |         | (72,752,540)   |   |
| Total stockholders’ deficit                          |   | (18,528,300) |           | (914,516) |             | (19,442,816) |           |

----

| March 31, 2010                                             |   |         |  As       |      |             |         |  As       |
|------------------------------------------------------------|--------|--------------|----------------|-----------|------------------|--------------|----------------|
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |
| Consolidated Balance Sheet                                 |   |         |           |      |             |         |
| Deposits                                                   |   | $            | 903,684        | $         | (903,684)        | $            | -              |
| TOTAL ASSETS                                               |   |         | 1,045,771      |      | (903,684)        |         | 142,087        |
|                                                       |   |         |           |      |             |         | -              |
| Accumulated deficit                                        |   |         | (73,105,699)   |      | (903,684)        |         | (74,009,383)   |
| Total stockholders’ deficit                          |   | (17,898,081) |           | (903,684) |             | (18,801,765) |
| TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT          |   | 1,045,771    |           | (903,684) |             | 142,087      |
|                                                       |   |         |           |      |             |         |           |
|                                                       |   |         |           |      |             |         |           |
| For the Year Ended March 31, 2010                          |   |  As     |           |      |             |  As     |
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |
| Consolidated Statement of Expenses                         |   |         |           |      |             |         |
| General and administrative                                 | $      | 1,410,485    | $              | (10,832)  | $                | 1,399,653    |
|                                                       |   |         |           |      |             |         |           |
| Total expenses                                             |   |         | 1,511,957      |      | (10,832)         |         | 1,501,125      |
|                                                       |   |         |           |      |             |         |           |
| Loss from operations                                       |   |         | (1,511,957)    |      | (10,832)         |         | (1,501,125)    |
|                                                       |   |         |           |      |             |         |           |
| Net Loss                                                   |   |         | (1,267,675)    |      | (10,832)         |         | (1,256,843)    |
|                                                       |   |         |           |      |             |         |           |
| For the Year Ended March 31, 2010                          |   |  As     |           |      |             |  As     |
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |
| Consolidated Statements of Cash Flows                      |   |         |           |      |             |         |
| Net loss                                                   |   | $            | (1,267,675)    | $         | (10,832)         | $            | (1,256,843)    |
|                                                       |   |         |           |      |             |         |           |
| Accounts payable and accrued expenses                      |   | 861,374      |           | (140,832) |             | 720,542      |
| NET CASH USED IN OPERATING ACTIVITIES                      |   | (655,793)    |           | (140,832) |             | (785,793)    |
|                                                       |   |         |           |      |             |         |           |
| Cash paid for prototype                                    |   | (130,000)    |           | 130,000   |             | -            |
| NET CASH USED IN INVESTING ACTIVITIES                      |   | (130,000)    |           | 130,000   |             | -            |
|                                                       |   |         |           |      |             |         |           |
| Capitalized prototype cost in accounts payable             |   | 10,832       |           | (10,832)  |             | -            |
|                                                       |   |         |           |      |             |         |           |
| For the Year Ended March 31, 2010                          |   |  As     |           |      |             |  As     |
|                                                       |   |         |  Reported |      |  Adjustment |         |  Restated |
| Consolidated Statement of Changes in Stockholders' deficit |   |         |           |      |             |         |
|                                                       |   |         |           |      |             |         |           |
| Net Loss                                                   |   | $            | (1,267,675)    |      | (10,832)         | $            | (1,256,843)    |
| Accumulated deficit                                        |   |         | (73,105,699)   |      | (903,684)        |         | (74,009,383)   |
| Total stockholders’ deficit                          |   | (17,898,081) |           | (903,684) |             | (18,801,765) |

----

|   | - | There is an over-reliance upon independent financial reporting consultants for review of critical accounting areas and disclosures and material non-standard transactions. |
|--------|---|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | - | There is a lack of sufficient accounting staff which results in a lack of segregation of duties necessary for a good system of internal control.                                |

|   | o | Financial statements closing process – There was a material weakness in the process of closing and consolidating our financial statements which resulted from the fact that the work of processing the trial balance, evaluating and implementing accounting policies and practices, and drafting the consolidated financial statements and related footnotes is performed by consultants and not reviewed by qualified accountant within our company. |
|--------|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o | Hire a qualified accounting staff to manage, review and verify the day-to-day accounting and the financial statement close process.                                                                                                                                                                                                                                       |
|--------|---|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | o | Improving the control and oversight of the duties relating to the systems we use in the evaluation and processing of certain accounts and areas in the posting and recording of journal entries into certain accounts. This improvement should include reviews by management of the accounting processes as well as a reorganization of some of the accounting functions. |
|   | o | The segregation of duties relating to the processing of accounts and the recording of journal entries into certain accounts.                                                                                                                                                                                                                                              |

----

| Name           | Position                               |
|----------------|----------------------------------------|
|           |                                   |
| Larry F. Vance | Chairman & Chief Executive Officer |
|           |                                   |
| Tami J Story   | Director Secretary/Treasurer/Director  |

|   | (1) | Effective December, 2009, Mr. Larry Vance became Chief Executive Officer of the Company.  |
|--------|-----|------------------------------------------------------------------------------------------------|
|   | (3) | Effective April, 1993, Ms. Story was appointed as Secretary and Treasurer of the Company.      |

| Name and Principal Position   |   | Year     |   | Salary($)                  |   | Bonus($)    |   | StockAwards($) (5) |   | Total Compensation ($) |
|------------------------------------|--------|----------|--------|----------------------------|--------|-------------|--------|--------------------|--------|------------------------|
| Larry VanceChief Executive Officer |   | 20102009 |   | 200,000(1)176,666 (1)      |   | 00          |   | 012,000            |   | 200,000188,666         |
|                               |   |     |   |                       |   |        |   |               |   |                   |
| Luis Lugo                          |   | 2010     |   | 203,687 (2)                |   | 0           |   | 0                  |   | 203,687                |
| Chief Executive Officer            |   | 2009     |   | 180,000 (2)                |   | 120,000 (2) |   | 0                  |   | 300,000                |
|                               |   |     |   |                       |   |        |   |               |   |                   |
| Charles Bridge                     |   | 2010     |   | 155,146(3)                 |   |  0     |   | 0                  |   | 155,146                |
| Chief Financial Officer            |   | 2009     |   | 116,667 (3)                |   | 33,750 (3)  |   | 0                  |   | 150,417                |
|                               |   |     |   |                       |   |        |   |               |   |                   |
| Tami J. StorySecretary Treasurer   |   | 20102009 |   |  125,000(4)98,750 (4) |   | 00          |   | 012,000            |   | 125,000110,750         |

| (1) | The entire amount of Mr. Vance’s salary was accrued during the fiscal years 2010 and 2009.                                                                                                                                             |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | The entire amount of Mr. Lugo’s salary was accrued during the fiscal years 2009 and 2010.   Mr. Lugo’s 2009 bonus was paid in stock.                                                                              |
| (3) | The entire amount of Mr. Bridge’s salary was accrued during the fiscal years 2010 and $50,332 of Mr. Bridge’s salary was accrued during the fiscal years 2009.   Mr. Bridge’s 2009 bonus was paid in stock. |
| (4) | The entire amount of Ms. Story’s salary was accrued during the fiscal years 2010 and 2009. During the 2010 fiscal year, Ms. Story was paid $29,500 in accrued salaries earned in prior periods.                                        |
| (5) | In fiscal year 2009, each of Mr. Vance and Ms. Story received 200,000 shares of our common stock valued at $0.06 per share as compensation for serving as a director of the Company.                                                         |

| Name and address of beneficial owner |   | Amount and nature of beneficial ownership (1) |   | Percent of class |
|--------------------------------------|--------|-----------------------------------------------|--------|------------------|
| Larry Vance                          |   | 65,075,302 (2)                                |   | 73 %             |
| P.O. Box 763                         |   |                                          |   |             |
| Lakeside, MT 59922              |   |                                          |   |             |
|                                 |   |                                          |   |             |
| Tami Story                           |   | 17,312,922                                    |   | 20%              |
| P.O. Box 763                         |   |                                          |   |             |
| Lakeside, MT 59901              |   |                                          |   |             |
|                                 |   |                                          |   |             |
| Luis Lugo                            |   | 6,250,000                                     |   | 7%               |
| 45B Water Street                     |   |                                          |   |             |
| Natick, MA 01760                     |   |                                          |   |             |
|                                 |   |                                          |   |             |
| All directors and officers           |   | 88,638,224                                    |   | 100%             |

|               |   | Fiscal 2010 |   |   | Fiscal 2009 |   |
|--------------------|--------|-------------|--------|--------|-------------|--------|
| Audit Fees (1)     |   | $           | 29,800 |   |        | $      | 61,769 |   |
| Audit Related Fees |   | $           | -      |   |        | $      | - |   |
| Tax Fees           |   | $           | -      |   |        | $      | - |   |
| All Other Fees     |   | $           | -      |   |        | $      | - |   |
| Total              |   | $           | 29,800 |   |        | $      | 61,769 |   |

----

| Consolidated Balance Sheets as of March 31, 2009                                                             | F-3              |
|--------------------------------------------------------------------------------------------------------------|------------------|
|                                                                                                         |             |
| Consolidated Statements of Operations for the years ended March 31, 2009 and 2008                            | F-4              |
|                                                                                                         |             |
| Consolidated Statements of Cash Flows for the years ended March 31, 2009 and 2008                            | F-5              |
|                                                                                                         |             |
| Consolidated Statement of Changes in Stockholders’ Deficit for the years ended March 31, 2009 and 2008 | F-6              |
|                                                                                                         |             |
| Notes to consolidated financial statements                                                                   | F-7 – F-12 |

| 2.1    | Agreement and Plan of Merger by and among Earth Search Sciences, Inc., ESS Acquisition Corp., Space Technology Development Corporation and the shareholders of Space Technology Development Corporation, dated December 21, 1999 (Incorporated by reference to Exhibit 2.1 to the Registrant's Form 10-K for fiscal year ended March 31, 2000). |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                            |
| 3.1    | Articles of Incorporation, as amended (Incorporated by reference to Exhibit 3.1 to the Registrant's Forms 10-K for the fiscal years ended March 31, 1995 and March 31, 1996).                                                                                                                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 3.2    | Bylaws (Incorporated by reference to Exhibit 3.2 to the Registrants’ Form 10-K for the fiscal year ended March 31, 1995).                                                                                                                                                                                                                 |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 4.1    | 2007 Stock Compensation Plan (Incorporated by reference to Exhibit 4.1 to the Registrants’ Form S-8 Registration No. 333-146798 filed on October 18, 2007 ).                                                                                                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.1   | Memorandum of Understanding between the Registrant and Applied Signal and Imaging Technology, Inc. dated May 27, 1996 (Incorporated by reference to Exhibit 10.1 to the Registrant's Form 10-K for fiscal year ended March 31, 1996).                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.2   | Contract of Sale and Leaseback dated June 10, 1997 between Registrant and Accuprobe, Inc. (Incorporated by reference to Exhibit 10.2 to the Registrant's Form 10-K for fiscal year ended March 31, 2000).                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.3   | Operating Agreement of ESSI Probe 1 LC, dated June 3, 1997 (Incorporated by reference to Exhibit 10.3 to the Registrant's Form 10-K for fiscal year ended March 31, 2000).                                                                                                                                                                      |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.4   | Hyperspectral Technology License Agreement between Earth Search Sciences, Inc. and Noranda Mining and Exploration, Inc. made as of December 16, 1997 (Incorporated by reference to the Registrant’s for 8-K filed on February 6, 1998).                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.5   | Agreement between the Office of Naval Research and Space Technology Development Corporation Agreement for NAVY EARTHMAP OBSERVER (NEMO) dated December 10, 1997 (Incorporated by reference to Exhibit 10.5 to the Registrant's Form 10-K for fiscal year ended March 31, 2000).                                                                 |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.6   | Sales Contract between Science Applications International Corp. and Space Technology Development Corp. Dated: 30 March 1998, Contract No.: STDC-98-NEMO-0003 (Incorporated by reference to Exhibit 10.6 to the Registrant's Form 10-K for fiscal year ended March 31, 2000).                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.7   | Sales Contract between Science Applications International Corp. and Space Technology Development Corp. Dated: 30 March 1998, Contract No.: STDC-98-NEMO-004 (Incorporated by reference to Exhibit 10.7 to the Registrant's Form 10-K for fiscal year ended March 31, 2000).                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.8   | Sales Contract between Space Systems/Loral (SS/L) and Space Technology Development Corporation (STDC). Dated 21 January 1999, Contract Number: STDC-98-NEMO-0001 (Incorporated by reference to Exhibit 10.8 to the Registrant's Form 10-K for fiscal year ended March 31, 2000).                                                                |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.9   | Sales Contract between Litton Systems, Inc., Amecom Division (Litton Amecom) and Space Technology Development Corp. (STDC). Date 29 October 1998, Contract Number: STDC-98-NEMO-0009 (Incorporated by reference to Exhibit 10.9 to the Registrant's Form 10-K for fiscal year ended March 31, 2000).                                            |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.10  | Common Stock Purchase Agreement between Alpha Venture Capital, Inc. and Earth Search Sciences, Inc.. Dated May 23, 2001. (Incorporated by reference to Exhibit 10.10 to the Registrant's Form 10-K for fiscal year ended March 31, 2001).                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.11  | Registration Rights Agreement between Alpha Venture Capital, Inc. and Earth Search Sciences, Inc.. Dated May 23, 2001. (Incorporated by reference to Exhibit 10.11 to the Registrant's Form 10-K for fiscal year ended March 31, 2001).                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.12  | Common Stock Purchase Warrant A between Alpha Venture Capital, Inc. and Earth Search Sciences, Inc. Dated May 23, 2001. (Incorporated by reference to Exhibit 10.12 to the Registrant's Form 10-K for fiscal year ended March 31, 2001).                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.13  | Common Stock Purchase Warrant B between Alpha Venture Capital, Inc. and Earth Search Sciences, Inc. Dated May 23, 2001. (Incorporated by reference to Exhibit 10.13 to the Registrant's Form 10-K for fiscal year ended March 31, 2001).                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.14  | Larry F. Vance employment agreement (Incorporated by reference to Exhibit 10.1 to the Registrant's Form 10-Q for fiscal quarter ended December 31, 2000).                                                                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.15  | John W. Peel employment agreement (Incorporated by reference to Exhibit 10.2 to the Registrant's Form 10-Q for fiscal quarter ended December 31, 2000).                                                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.16  | Rory J. Stevens employment agreement (Incorporated by reference to Exhibit 10.3 to the Registrant's Form 10-Q for fiscal quarter ended December 31, 2000).                                                                                                                                                                                      |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.17  | Tami J. Story employment agreement (Incorporated by reference to Exhibit 10.4 to the Registrant's Form 10-Q for fiscal quarter ended December 31, 2000).                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.18  | John J. Sciuto employment agreement (Incorporated by reference to Exhibit 10.18 to the Registrant's Form 10-K for fiscal year ended March 31, 2001).                                                                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.19  | Unrestricted License Agreement for Recovery of Products from Oil Shale bgetween GENERAL SYNSFUELS INTERNATIONAL and PETRO PROBE, INC. (Incorporated by reference to Exhibit 10.19 to the Registrant’s Form 10KSB for the fiscal year ended March 31, 2007).                                                                               |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.20  | Multi-platform HyperSpectral imaging "Micro Sectrometer" Development Proposal Number 05080901. (Incorporated by reference to Exhibit 10.19 to the Registrant’s Form 10KSB for the fiscal year ended March 31, 2007).                                                                                                                 |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.21  | Promissory Note due February 2008, dated February 2007. (Incorporated by reference to Exhibit 10.19 to the Registrant’s Form 10KSB for the fiscal year ended March 31, 2007).                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 10.22  | Equipment Usage Agreement dated June 3, 1997, filed herewith.                                                                                                                                                                                                                                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 16.1   | Consent of Independent accountants re Registration Statement on Form No. S-1 (No. 333-66100). (Incorporated by reference to Exhibit 16.1 to the Registrant’s form 10-K for fiscal year ended March 31, 2004).                                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 16.2   | Statement under oath of Principal Executive Officer and Principal Financial Officer regarding facts and circumstances relating to exchange act filings. (Incorporated by reference to Exhibit 16.2 to the Registrant’s form 10-K for fiscal year ended March 31, 2004).                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 21.1.1 | List of Subsidiaries (Incorporated by reference to Exhibit 21.1.1 to the Registrant's Form 10-K for fiscal year ended March 31, 2000)                                                                                                                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 23.1   | Consent of Malone & Bailey, filed herewith                                                                                                                                                                                                                                                                                                  |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 31.1   | Certification of Chief Executive Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, filed herewith                                                                                                                                                                                                                      |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 31.2   |  Certification of Chief Financial Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, filed herewith                                                                                                                                                                                                                |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 32.1   |  Certification of Chief Executive Officer Pursuant to 18 U.S.C Section 1350, filed herewith                                                                                                                                                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                            |
| 32.2   |  Certification of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, filed herewith                                                                                                                                                                                                                                               |

----

|   | EARTH SEARCH SCIENCES, INC. |
|--------|-----------------------------|
|   |                        |
|   |                        |
|   | By: /s/ Larry Vance         |
|   | Larry Vance                 |
|   | Chief Executive Officer     |
|   | Date: July 13, 2009         |

|  Signature                | Title                                |
|--------------------------------|--------------------------------------|
|                           |                                 |
| /s/ Larry Vance                | Chief Executive Officer and Director |
| Larry Vance                    |  (Principal Executive Officer)  |
| Date:  July 13, 2009 |                                 |
|                           |                                 |
|                           |                                 |
| /s/ Tami Story                 | Secretary Treasurer                  |
| Tami Story                     |  (Principal Financial Officer)  |
| Date:  July 13, 2009 |                                 |