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**UNITED STATESSECURITIES AND EXCHANGE COMMISSION**Washington, DC 20549

FORM 10-QSB

**x**
  Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange
  Act of 1934

For the quarterly period ended January 31,
2006.

** ̈******Transition Report pursuant to 13 or 15(d) of the Securities Exchange
  Act of 1934

For the transition period ________________________ to
________________________

Commission File Number 333-126490

SOM RESOURCES INC.(Exact name of small Business Issuer as specified in its charter)

|Nevada                                          | 47-0950123                       
|----------------------------------------------- | ---------------------------------
|(State or other jurisdiction of                 | (IRS Employer Identification No.)
|incorporation or organization)                  |                                  
|                                                |                                  
|                                                |                                  
|                                                |                                  
|175 Optimist Park Drive                         |                                  
|London, Ontario                                 | N6K 4M2                          
|(Address of principal executive offices)        | (Postal or Zip Code)             
|                                                |                                  
|                                                |                                  
|Issuers telephone number, including area code: | (519) 657-3174                   

_____________________________________________________________(Former
name, former address and former fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to be
  filed by Section 13 or 15(d) of the Securities 
  Exchange Act of 1934 during the preceding 12 months (or for such shorter period
  that the issuer was required to
  file such reports), and (2) has been subject to such filing requirements for
  the past 90 days **x**
  Yes ** ̈** No

Indicate by check mark whether the registrant is a shell company
  (as defined in Rule 12b-2 of the Exchange Act). ** ̈** Yes **x**
  No

State the number of shares outstanding of each of the issuers
classes of common stock, as of the latest practicable date: 7,522,000
Shares of $0.001 par value Common Stock issued and outstanding as of
February 28, 2006.

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**PART 1  FINANCIAL INFORMATION**



Item 1. Financial Statements

The accompanying unaudited financial statements have been prepared
  in accordance with the instructions to Form 10-QSB and Item 310 (b) of Regulation
  S-B, and, therefore, do not include all information and footnotes necessary
  for a complete presentation of financial position, results of operations, cash
  flows, and stockholders equity in conformity with generally accepted accounting
  principles. In the opinion of management, all adjustments considered necessary
  for a fair presentation of the results of operations and financial position
  have been included and all such adjustments are of a normal recurring nature.
  Operating results for the nine months ended January 31, 2006 are not necessarily
  indicative of the results that can be expected for the year ending April 30,
  2006.

2

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  FINANCIAL STATEMENTSAS OF JANUARY 31, 2006 
  (UNAUDITED)



F-i

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SOM RESOURCES, INC.(AN EXPLORATION STAGE COMPANY)

CONTENTS

|PAGE  | 1     | BALANCE SHEET AS OF JANUARY
        31, 2006 (UNAUDITED)                                                                                                                                   
|----- | ----- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|      |       |                                                                                                                                                                                            
|PAGE  | 2     | STATEMENTS
        OF OPERATIONS FOR THE THREE AND NINE MONTHS ENDED JANUARY 31, 2006 AND
        FOR THE PERIOD FROM DECEMBER 13, 2004 (INCEPTION) TO JANUARY 31, 2006
        (UNAUDITED)
|
|
|
|      |       |                                                                                                                                                                                            
|PAGE  | 3     | STATEMENT OF
        CHANGES IN STOCKHOLDERS EQUITY FOR THE PERIOD FROM DECEMBER 13,
        2004 (INCEPTION) TO JANUARY 31, 2006 (UNAUDITED)                                             
|
|
|      |       |                                                                                                                                                                                            
|PAGE  | 4     | STATEMENT OF
        CASH FLOWS FOR THE NINE MONTHS ENDED JANUARY 31, 2006 AND FOR THE PERIOD
        FROM DECEMBER 13, 2004 (INCEPTION) TO JANUARY 31, 2006 (UNAUDITED)                   
|
|
|      |       |                                                                                                                                                                                            
|PAGES | 5 - 7 | NOTES TO FINANCIAL STATEMENTS
        (UNAUDITED)                                                                                                                                          

F-ii

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  BALANCE SHEETAS OF JANUARY 31, 2006(UNAUDITED)

|ASSETS                                                         |  
|-------------------------------------------------------------- | -
|                                                               |  
|CURRENT ASSETS                                                 |  
|Cash                                                           | $
|Prepaid expenses                                               |  
|Total
      Current Assets                                     |  
|                                                               |  
|MINERAL PROPERTY INTEREST, NET                                 |  
|                                                               |  
|TOTAL ASSETS                                                   | $
|                                                               |  
|                                                               |  
|LIABILITIES AND STOCKHOLDERS
      EQUITY                     |  
|                                                               |  
|CURRENT LIABILITIES                                            |  
|Accounts payable and accrued expenses                          | $
|Due to related party                                           |  
|                                                               |  
|TOTAL LIABILITIES                                              |  
|                                                               |  
|STOCKHOLDERS EQUITY                                           |  
|Preferred stock, $0.001 par value, 1,000,000 shares authorized |  
|none issued and
      outstanding                              |  
|Common stock, $0.001 par value, 69,000,000 shares authorized,  |  
|7,522,000 shares
      issued and outstanding                  |  
|Additional paid-in capital                                     |  
|Accumulated deficit during exploration stage                   |  
|Total
      Stockholders Equity                               |  
|                                                               |  
|TOTAL LIABILITIES AND STOCKHOLDERS EQUITY                     | $

See accompanying notes to financial statements. 
  F-1

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY)STATEMENT OF OPERATIONS(UNAUDITED)

|                                                |   |               |   |   |              |   |   | For the Period |  
|----------------------------------------------- | - | ------------- | - | - | ------------ | - | - | -------------- | -
|                                                |   |               |   |   |              |   |   | From           |  
|                                                |   |               |   |   |              |   |   | December 13,   |  
|                                                |   | For the Three |   |   | For the Nine |   |   | 2004           |  
|                                                |   | Months Ended  |   |   | months Ended |   |   | (Inception) to |  
|                                                |   | January 31,   |   |   | January 31,  |   |   | January 31,    |  
|                                                |   | 2006          |   |   | 2006         |   |   | 2006           |  
|                                                |   |               |   |   |              |   |   |                |  
|OPERATING EXPENSES                              |   |               |   |   |              |   |   |                |  
|Exploration costs and expenses                  | $ | 27,000        |   | $ | 27,000       |   | $ | 30,300         |  
|General
      and administrative                |   | 16            |   |   | 6,354        |   |   | 6,453          |  
|Listing and filing fees                         |   | 1,614         |   |   | 3,485        |   |   | 3,485          |  
|Professional fees                               |   | 5,016         |   |   | 11,188       |   |   | 13,601         |  
|Total
      Operating Expenses                  |   | 33,646        |   |   | 48,027       |   |   | 53,839         |  
|                                                |   |               |   |   |              |   |   |                |  
|LOSS FROM OPERATIONS                            |   | (33,646       | ) |   | (48,027      | ) |   | (53,839        | )
|                                                |   |               |   |   |              |   |   |                |  
|OTHER EXPENSE                                   |   |               |   |   |              |   |   |                |  
|Foreign
      currency translation gain (loss)  |   | -             |   |   | (91          | ) |   | 536            |  
|                                                |   |               |   |   |              |   |   |                |  
|Provision for Income Taxes                      |   | -             |   |   | -            |   |   | -              |  
|                                                |   |               |   |   |              |   |   |                |  
|NET LOSS                                        | $ | (33,646       | ) | $ | (48,118      | ) | $ | (53,303        | )
|                                                |   |               |   |   |              |   |   |                |  
|Net loss per share - basic and diluted          | $ | (0.00         | ) | $ | (0.00        | ) | $ | (0.00          | )
|                                                |   |               |   |   |              |   |   |                |  
|Weighted average number of shares               |   |               |   |   |              |   |   |                |  
|outstanding during the
      period - basic and |   |               |   |   |              |   |   |                |  
|diluted                                         |   | 7,522,000     |   |   | 7,521,935    |   |   | 7,413,468      |  

See accompanying notes to financial statements.
  F-2

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  STATEMENT OF STOCKHOLDERS EQUITYFOR THE PERIOD FROM DECEMBER 13, 2004 (INCEPTION) TO OCTOBER 31, 2005(UNAUDITED)

AccumulatedDeficitAdditional
      
      
      DuringCommon Stock
      
      
      Paid-In
      
      
      ExplorationShares
      
      
      Amount
      
      
      Capital
      
      
      Stage
      
      
      TotalCommon stock issued to founders for cash($0.001 per share)
      
      6,520,000
      
      $
      6,520
      
      $
      -
      
      $
      -
      
      $
      6,520Common Stock issued for cash ($0.05 per share)
      
      996,000
      
      
      996
      
      
      48,804
      
      
      -
      
      
      49,800Net loss for the period from December 13, 2004(inception) to April
        30, 2005
      
      -
      
      
      -
      
      
      -
      
      
      (5,185
      )
      
      (5,185
      )Balance, April 30, 2005
      
      7,516,000
      
      $
      7,516
      
      $
      48,804
      
      $
      (5,185
      )
      $
      51,135Common Stock issued for cash ($0.05 per share)
      
      6,000
      
      
      6
      
      
      294
      
      
      -
      
      
      300Net loss for the nine months ended January
        31, 2006
      
      -
      
      
      -
      
      
      -
      
      
      (48,118
      )
      
      (48,118
      )BALANCE, JANUARY 31, 2006
      
      7,522,000
      
      $
      7,522
      
      $
      49,098
      
      $
      (53,303
      )
      $
      3,317


See accompanying notes to financial statements. 
  F-3

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  STATEMENTS OF CASH FLOWS(UNAUDITED)

|                                                            |   | For the Nine |   |   | For the Period From |  
|----------------------------------------------------------- | - | ------------ | - | - | ------------------- | -
|                                                            |   | months Ended |   |   | December 13, 2004   |  
|                                                            |   | January 31,  |   |   | (Inception) to      |  
|                                                            |   | 2006         |   |   | January 31, 2006    |  
|CASH FLOWS FROM OPERATING ACTIVITIES:                       |   |              |   |   |                     |  
|Net loss                                                    | $ | (48,118      | ) | $ | (53,303             | )
|Adjustments to
      reconcile net loss to net cash used in |   |              |   |   |                     |  
|operating activities:                                       |   |              |   |   |                     |  
|Changes in operating
      assets and liabilities:          |   |              |   |   |                     |  
|Prepaid
      expenses                                      |   | (1,696       | ) |   | (1,696              | )
|Accounts
      payable                                      |   | (525         | ) |   | 1,888               |  
|                                                            |   |              |   |   |                     |  
|Net
      Cash Used In Operating Activities                 |   | (50,339      | ) |   | (53,111             | )
|                                                            |   |              |   |   |                     |  
|CASH FLOWS FROM INVESTING ACTIVITIES                        |   |              |   |   |                     |  
|Purchase of mineral
      property interest                 |   | -            |   |   | (3,000              | )
|Net
      Cash Used In Investing Activities                 |   | -            |   |   | (3,000              | )
|                                                            |   |              |   |   |                     |  
|CASH FLOWS FROM FINANCING ACTIVITIES                        |   |              |   |   |                     |  
|Advances from related
      party                           |   | 2,000        |   |   | 2,000               |  
|Proceeds from
      issuance of common stock                |   | 300          |   |   | 56,620              |  
|Net Cash Provided By Financing Activities                   |   | 2,300        |   |   | 58,620              |  
|                                                            |   |              |   |   |                     |  
|NET INCREASE (DECREASE) IN CASH                             |   | (48,039      | ) |   | 2,509               |  
|                                                            |   |              |   |   |                     |  
|CASH AND CASH EQUIVALENTS AT BEGINNING OF                   |   |              |   |   |                     |  
|PERIOD                                                      |   | 50,548       |   |   | -                   |  
|                                                            |   |              |   |   |                     |  
|CASH AND CASH EQUIVALENTS AT END OF PERIOD                  | $ | 2,509        |   | $ | 2,509               |  

See accompanying notes to financial statements. 
  F-4

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSJANUARY 31, 2006(UNAUDITED)

|NOTE 1 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
      AND ORGANIZATION
|------ | -----------------------------------------------------------------

(A) Basis of Presentation

The accompanying unaudited financial
  statements have been prepared in accordance with accounting principles generally
  accepted in the United States of America and the rules and regulations of the
  Securities and Exchange Commission for interim financial information. Accordingly,
  they do not include all the information necessary for a comprehensive presentation
  of financial position and results if operations.

It is managements opinion however,
  that all material adjustments (consisting of normal recurring adjustments) have
  been made which are necessary for a fair financial statements presentation.
  The results for the interim period are not necessarily indicative of the results
  to be expected for the year.

(B) Organization

Som Resources, Inc. (an exploration
  stage company) (the Company) was incorporated under the laws of
  the State of Nevada on December 13, 2004. The Company is a natural resource
  exploration company with an objective of acquiring, exploring and if warranted
  and feasible, developing natural resource properties. Activities during the
  exploration stage include developing the business plan and raising capital.

(C) Use of Estimates

In preparing financial statements in
  conformity with generally accepted accounting principles, management is required
  to make estimates and assumptions that affect the reported amounts of assets
  and liabilities and the disclosure of contingent assets and liabilities at the
  date of the financial statements and revenues and expenses during the reported
  period. Actual results could differ from those estimates.

(D) Cash and Cash Equivalents

For purposes of the cash flow statements,
  the Company considers all highly liquid investments with original maturities
  of three months or less at the time of purchase to be cash equivalents.

(E) Mineral Interest

Pursuant to SFAS No. 141 and SFAS No.
  142, as amended by EITF 04-02, mineral interest associated with other than owned
  properties are classified as tangible assets. As of January 31, 2006, the Company
  had capitalized $3,000 related to the mineral property interest. The mineral
  property interest will be amortized using the units-of-production method when
  production at each project commences.

F-5

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSJANUARY 31, 2006(UNAUDITED)

(F) Long-Lived Assets

The Company accounts for long-lived
  assets under the Statements of Financial Accounting Standards Nos. 142 and 144
  Accounting for Goodwill and Other Intangible Assets and Accounting
  for Impairment or Disposal of Long-Lived Assets (SFAS No. 142 and
  144). In accordance with SFAS No. 142 and 144, long-lived assets, goodwill
  and certain identifiable intangible assets held and used by the Company are
  reviewed for impairment whenever events or changes in circumstances indicate
  that the carrying amount of an asset may not be recoverable. For purposes of
  evaluating the recoverability of long-lived assets, goodwill and intangible
  assets, the recoverability test is performed using undiscounted net cash flows
  related to the long-lived assets.

(G) Income Taxes

The Company accounts for income taxes
  under the Statement of Financial Accounting Standards No. 109, Accounting
  for Income Taxes (Statement 109). Under Statement 109, deferred
  tax assets and liabilities are recognized for the future tax consequences attributable
  to differences between the financial statement carrying amounts of existing
  assets and liabilities and their respective tax bases. Deferred tax assets and
  liabilities are measured using enacted tax rates expected to apply to taxable
  income in the years in which those temporary differences are expected to be
  recovered or settled. Under Statement 109, the effect on deferred tax assets
  and liabilities of a change in tax rates is recognized in income in the period
  that includes the enactment date

(H) Loss Per Share

Basic and diluted net loss per common
  share is computed based upon the weighted average common shares outstanding
  as defined by Financial Accounting Standards No. 128, Earnings Per Share.
  As of January 31, 2006, there were no dilutive securities outstanding.

(I) Business Segments

The Company operates in one segment
  and therefore segment information is not presented.

(J) Recent Accounting Pronouncements

Statement of Financial Accounting Standards
  (SFAS) No. 154, Accounting Changes and Error Corrections 
  a replacement of APB Opinion No. 20 and FASB Statement No. 3; SFAS No.
  151, Inventory Costs  an amendment of ARB No. 43, Chapter 4
  SFAS No. 152, Accounting for Real Estate Time-Sharing Transactions - an
  amendment of FASB Statements No. 66 and 67, SFAS No. 153, Exchanges
  of Non-monetary Assets 

F-6

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSJANUARY 31, 2006(UNAUDITED)

an amendment of APB Opinion No. 29,
  and SFAS No. 123 (revised 2004), Share-Based Payment, were recently
  issued. SFAS No. 151, 152, 153 and 123 (revised 2004) have no current applicability
  to the Company and have no effect on the financial statements.

(K) Foreign Currency Translation

The Company uses US dollars as its functional
  and reporting currency. The Company has gains arising as a result of translations
  of the Canadian funds deposits into US dollars. These gains were included in
  operations.

|NOTE 2 | ACQUISITION OF MINERAL
        PROPERTY INTEREST                                                                                                                                                                                                                                                         
|------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                                                                                                                                                                                          
|       | On April 10, 2005,
        the Company acquired 100% interest in the one mineral claim known as the
        Hermosa Prospect Latitude located in the State of Nevada, USA, for a purchase
        price of $3,000. The Company received rights to all minerals contained
        in the Hermosa property.
|
|
|       |                                                                                                                                                                                                                                                                                                          
|NOTE 3 | STOCKHOLDERS EQUITY                                                                                                                                                                                                                                                                                     
|       |                                                                                                                                                                                                                                                                                                          
|       | On March 31, 2005,
        the Company issued 6,520,000 shares of common stock to its founders for
        cash of $6,520 ($0.001 per share).                                                                                                                                                            
|
|       |                                                                                                                                                                                                                                                                                                          
|       | On April 30, 2005,
        the Company issued 996,000 shares of common stock to individuals for cash
        of $49,800 ($0.05 per share).                                                                                                                                                               
|
|       |                                                                                                                                                                                                                                                                                                          
|       | On May 2, 2005, the
        Company issued 6,000 shares of common stock to an individual for cash
        of $300 ($0.05 per share).                                                                                                                                                                     
|
|       |                                                                                                                                                                                                                                                                                                          
|NOTE 4 | RELATED PARTY                                                                                                                                                                                                                                                                                            
|       |                                                                                                                                                                                                                                                                                                          
|       | During the quarter
        ended January 31, 2006, the president advanced the Company $2,000. The
        advance is unsecured, non-interest bearing and has no specific terms of
        repayment.                                                                                                     
|

F-7

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSJANUARY 31, 2006(UNAUDITED)

|NOTE 5 | GOING CONCERN
|------ | -------------

As reflected in the accompanying financial
  statements, the Company is in the Exploration stage with no operations and has
  a negative cash flow from operations of $53,303 from inception. This raises
  substantial doubt about its ability to continue as a going concern. The ability
  of the Company to continue as a going concern is dependent on the Companys
  ability to raise additional capital and implement its business plan. The financial
  statements do not include any adjustments that might be necessary if the Company
  is unable to continue as a going concern.

Management believes that actions presently
  being taken to obtain additional funding and implement its strategic plans provide
  the opportunity for the Company to continue as a going concern.

F-8

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Item 2. Managements Discussions and Analysis or Plan of
Operation

Forward-Looking Statements

This Form 10-QSB includes -" forward-looking statements" within
the meaning of the "safe-harbor" provisions of the Private Securities Litigation
Reform Act of 1995. Such statements are based on management's current
expectations and are subject to a number of factors and uncertainties that could
cause actual results to differ materially from those described in the
forward-looking statements.

All statements other than historical facts included in this
Form, including without limitation, statements under "Plan of Operation",
regarding the Company's financial position, business strategy, and plans and
objectives of management of the Company for the future operations, are
forward-looking statements.

Although the Company believes that the expectations reflected
in such forward-looking statements are reasonable, it can give no assurance that
such expectations will prove to have been correct. Important factors that could
cause actual results to differ materially from the Company's expectations
include, but are not limited to, market conditions, competition and the ability
to successfully complete financing.

Som Resources Inc. ("the Company", we, us) was incorporated
in the state of Nevada on December 13, 2004. On April 10, 2005, we entered into
a mineral purchase and sale agreement with Multi Metal Mining Corp., a private
Nevada company, whereby it sold to us a 100% undivided right title and interest
in one mineral claim located in the Yellow Pine Mining District of Clark County,
Nevada known as the Hermosa mineral claim. We acquired this interest in the
property by paying $3,000 to Multi Metal Mining Corp.

Description, Location, Access and Mineralization

The Hermosa property consists of approximately 20 acres. Its
claims location notices are recorded at the office of the Clark County recorder
in Las Vegas, Nevada in File 078, Book 20040922, Page 0033, Instrument #
0005258. The Hermosa mineral claim was recorded on September 22, 2004 and will
expire on September 30, 2006.

The property is situated in the Yellow Pine Mining District,
Clark County, Nevada, thirty miles southwest of Las Vegas, Nevada and about five
miles west of Goodsprings on the western slopes of the Spring Mountains. The
property can be accessed by vehicle by means of a paved highway from Las Vegas
southwest to Jean, Nevada. Goodsprings is accessible on paved road from Jean, a
distance of seven miles to the northwest. The Hermosa property may then be
reached by travelling west along a paved road for about five miles towards the
village of Sandy and down a dirt road to the property.

The property lies in a region of moderate rolling hills with
local incised narrow canyons. Elevations locally range from 3200 feet to 4300
feet above sea level. The area is typically desert with relatively high
temperatures, low precipitation, and vegetation consisting mainly of desert
shrubs and cactus. Sources of water would be available from valley wells.

The area of the Hermosa property is mapped as being underlain
  by formations from the paleozoic limestone, which are common sedimentary rocks
  consisting mainly of calcium that are 230 to 544 million years old. Most limestones
  are formed by the deposition and consolidation of the skeletons of marine invertebrates.
  Hydrozincite and calamine occurs as hydrothermal replacement mineralization
  in the limestone. Hydrozincite is a white mineral consisting of zinc, carbonate
  and chlorite and is usually found in massive rather than crystalline form. Calamine
  is an alloy composed of lead, tin, and zinc. Hydrothermal replacement relates
  to hot magmatic emanations rich in water; of or relating to the rocks, ore deposits,
  and springs produced by such emanations.

3

---

The Hermosa property was originally staked in 1890. Two adits (openings driven horizontally into a side of a hill or mountain in order to access rock within) were later excavated as well as several test pits. The property was again staked in 1982
and re-staked in October of 2004. No recent work has been recorded.

As of January 31, 2006 the Company had total assets of $ 7,205 consisting of $ 2,509 cash, $ 1,696 in prepaid expenses and net mineral rights of $ 3,000. This represents the Companys present and only sources of liquidity.

The Companys liabilities at January 31, 2006 totaled $ 3,888 consisting of $ 1,888 in accounts payables and accrued liabilities and $ 2,000 due to related parties.

For the three months period ending January 31, 2006 the Company generated no revenues and has incurred total operating expenses of $ 33,646 consisting of $ 27,000 in exploration costs and expenses, $ 16 in general and administrative
expenses, $ 1,614 in listing and filing fees and $ 5,016 in professional fees.

For the nine month period ending January 31, 2006 the Company generated no revenues and has incurred total operating expenses of $ 48,027 consisting of $ 27,000 in exploration costs and expenses, $6,354 in general and administrative
fees, $ 3,485 in listing and filing fees and $ 11,188 in professional fees. In addition the company incurred $ 91 in foreign currency transactions loss for a total net loss for the period of $48,118.

During the three month period ended January 31, 2006, the company completed the Phase 1 work program as recommended by William G. Timmins, P. Engineer in his report titled Report on the Hermosa Project dated February 20, 2005. The
program consisted of VLF-EM surveying, geological mapping, trenching and sampling. Analyzed samples collected from the trenches, adits and excavated areas confirm the presence of Silver and Zinc mineralization. The mapping, prospecting and VLF-EM
data indicate a general east-west trend with deposition of mineralization in the brecciated zones.

In view of the positive results obtained by the Phase 1 work program, William G. Timmins recommends that additional detail work, consisting of mapping and sampling, be carried out on the mineral claims.

The on-going negative cash flow from operations raises substantial doubt about the Companys ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Companys ability to raise
additional capital and implement its business plan.

The Company has not realized any revenues since inception, and for the nine month period ended January 31, 2006, and it is presently operating at an ongoing deficit. The Company does not anticipate earning revenues unless it enters into commercial
production on the Hermosa mineral property.

During the thee month period ended January 31, 2006, the company completed the recommended Phase one exploration program on the claims and even though it has received positive results from the program, it can provide no assurance that it will
eventually discover economic mineralization on the property, or if such minerals are discovered, that it will enter into commercial production.

The company does not have any funds to commence any additional
  exploration work on the Hermosa property. It will require additional funding
  in order to cover the anticipated professional fees and general administrative
  expenses and to proceed with the proposed phase two of the geological surveys
  on the property. The Company anticipates that additional funding will be required
  in the form of equity financing from the sale of the companys common stock.
  However the Company cannot provide investors with any assurance that it will
  be able to secure sufficient funding from the sale of its common stock to fund
  the subsequent phase two of the exploration program. The Company believes that
  debt financing will not be an alternative for funding the complete exploration
  program. The Company does not have any arrangements in place for any future
  equity financings.

4

---

The Companys plan of operation for the twelve months
  following the date of this report is to complete the recommended phase two exploration
  work on the Hermosa property consisting of a diamond drilling program, analyzing
  drilling results and compiling report. This work will be undertaken in early
  summer 2006. The Company anticipates that the phase two exploration program
  will cost approximately $91,000.

Further work on the companys mineral claims would be dependent upon results of the phase two recommended exploration program.

To date, the Company does not have the funds to cover the costs to complete phase two of the exploration program.

The Company anticipates incurring approximately $39,000 for administrative expenses including accounting and audit costs ($12,000) legal fees ($9,000), rent and office costs ($5,000), computer costs ($3,000), telephone costs
($2,000), Edgar filings ($2,000) and general administrative costs ($6,000) over the next 12 months.

On July 8 2005, the Company filed an SB2 Registration Statement with The Security and Exchange Commission of the United States (SEC) in order to gain a reporting Status in the United States and in order to register its common stock. On September 1,
2005, the company received its effective status with the SEC becoming a fully reporting company in the United States.

The Company has retained a market maker to sponsor a 15c211 application with the National Association of Securities Dealers (NASD) in order to have its common shares posted for trading on the NASD Over the Counter Bulletin Board (OTC BB) upon
approval of this application. On December 31, 2005, the company received approval for this application and, on this date, the shares of its common stock were posted for trading on the OTC BB under the trading symbol SOMR.OB.

CRITICAL ACCOUNTING POLICIES

We have identified the policies outlined below as critical to our business operations. The list is not intended to be a comprehensive list of all of our accounting policies. In many cases, the accounting treatment of a particular transaction is
specifically dictated by accounting principles generally accepted in the United States, with no need for management's judgment in their application. The impact and any associated risks related to these policies on our business operations is
discussed throughout Management's Plan of Operations where such policies affect our reported and expected financial results. Note that our preparation of the financial statements requires us to make estimates and assumptions that affect the reported
amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of our financial statements, and the reported amounts of revenue and expenses during the reporting period. There can be no assurance that actual results
will not differ from those estimates.

Mineral Interest

Pursuant to SFAS No. 141 and SFAS No. 142, as amended by EITF 04-02, mineral interest associated with other than owned properties are classified as tangible assets. The mineral rights will be amortized using the units-of-production method when
production at each project commences.

Going Concern

As reflected in the accompanying financial statements, the
  Company is in the exploration stage with no operations and has a negative cash
  flow from operations of $53,111 from inception. This raises substantial
  doubt about its ability to continue as a going concern. The ability of the Company
  to continue as a going concern is dependent on the Companys ability to
  raise additional capital and implement its business plan. The financial statements
  do not include any adjustments that might be necessary if the Company is unable
  to continue as a going concern.

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Management believes that actions presently being taken to
obtain additional funding and implement its strategic plans provide the
opportunity for the Company to continue as a going concern.

We currently do not have enough cash to satisfy our minimum
cash requirements for the next twelve months. In addition, we will require
additional funds to expand operations and for further exploration.

Recent Accounting Pronouncements

Statement of Financial Accounting Standards (SFAS) No. 151,
Inventory Costs  an amendment of ARB No. 43, Chapter 4 SFAS No. 152,
Accounting for Real Estate Time-Sharing Transactions - an amendment of FASB
Statements No. 66 and 67, SFAS No. 153, Exchanges of Non-monetary Assets  an
amendment of APB Opinion No. 29, and SFAS No. 123 (revised 2004), Share-Based
Payment, were recently issued. SFAS No. 151, 152, 153 and 123 (revised 2004)
have no current applicability to the Company and have no effect on the financial
statements.

Item 3. Controls and Procedures

Our management, which includes our Chief Executive Officer and
our principal financial officer, have conducted an evaluation of the
effectiveness of our disclosure controls and procedures (as defined in Rule
13a-14(c) promulgated under the Securities and Exchange Act of 1934, as amended)
as of a date (the "Evaluation Date") as of the end of the period covered by this
report. Based upon that evaluation, our management has concluded that our
disclosure controls and procedures are effective for timely gathering, analyzing
and disclosing the information we are required to disclose in our reports filed
under the Securities Exchange Act of 1934, as amended. There have been no
significant changes made in our internal controls or in other factors that could
significantly affect our internal controls subsequent to the end of the period
covered by this report based on such evaluation.

PART II - OTHER INFORMATION

**Item 1. Legal Proceedings**

The Company is not a party to any pending legal proceeding.
Management is not aware of any threatened litigation, claims or assessments.

**Item 2. Unregistered Sales of Equity Securities and Use
  of Proceeds**

None

**Item 3. Defaults Upon Senior Securities**

None

**Item 4. Submission of Matters to a Vote of Security Holders**

None

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**Item 5. Other Information**

None

**Item 6. Exhibits and Report on Form 8-K**

|31.1 | Certification of Chief Executive
        Officer pursuant to Section 302 of the Sarbanes- Oxley Act of 2002                                                       
|---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------
|     |                                                                                                                                                                   
|31.2 | Certification of Chief Accounting
        Officer pursuant to Section 302 of the Sarbanes- Oxley Act of 2002                                                      
|     |                                                                                                                                                                   
|32.1 | Certification of Chief Executive
        Officer pursuant to 18 U.S.C. section 1350,as adopted pursuant
        to section 906 of the Sarbanes-Oxley act of 2002. 
|     |                                                                                                                                                                   
|32.2 | Certification of Chief Accounting
        Officer pursuant to U. S. C. section 1350, as adopted pursuant to section
        906 of the Sarbanes-Oxley act of 2002.

There were no reports filed on form 8K during the nine months
  ending January 31, 2006.

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SIGNATURES

In accordance with the requirements of the Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

Som Resources Inc.

/s/ Eric PlexmanEric Plexman,
Director

Date: March 14, 2006.

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