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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 October 31,
2005.

 ̈ 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
November 30, 2005.

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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 six months ended October 31, 2005
are not necessarily indicative of the results that can be expected for the year
ending April 30, 2006.

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  FINANCIAL STATEMENTSAS OF OCTOBER 31, 2005 
  (UNAUDITED)

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY)

CONTENTS

|PAGE  | 1     | BALANCE SHEET
        AS OF OCTOBER 31, 2005 (UNAUDITED)                                                                                                                                  
|----- | ----- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|      |       |                                                                                                                                                                                           
|PAGE  | 2     | STATEMENTS
        OF OPERATIONS FOR THE THREE AND SIX MONTHS ENDED OCTOBER 31, 2005 AND
        FOR THE PERIOD FROM DECEMBER 13, 2004 (INCEPTION) TO OCTOBER 31, 2005
        (UNAUDITED)
|
|
|
|      |       |                                                                                                                                                                                           
|PAGE  | 3     | STATEMENT
        OF CHANGES IN STOCKHOLDERS EQUITY FOR THE PERIOD FROM DECEMBER 13,
        2004 (INCEPTION) TO OCTOBER 31, 2005 (UNAUDITED)                                            
|
|
|      |       |                                                                                                                                                                                           
|PAGE  | 4     | STATEMENT
        OF CASH FLOWS FOR THE SIX MONTHS ENDED OCTOBER 31, 2005 AND FOR THE PERIOD
        FROM DECEMBER 13, 2004 (INCEPTION) TO OCTOBER 31, 2005 (UNAUDITED)                   
|
|
|      |       |                                                                                                                                                                                           
|PAGES | 5 - 7 | NOTES TO
        FINANCIAL STATEMENTS (UNAUDITED)                                                                                                                                         

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  BALANCE SHEETAS OF OCTOBER 31, 2005(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                                | $
|                                                                     |  
|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. 
  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 Six  |   |   | 2004           |  
|                                          |   | Months Ended  |   |   | Months Ended |   |   | (Inception) to |  
|                                          |   | October 31,   |   |   | October 31,  |   |   | October 31,    |  
|                                          |   | 2005          |   |   | 2005         |   |   | 2005           |  
|                                          |   |               |   |   |              |   |   |                |  
|OPERATING EXPENSES                        |   |               |   |   |              |   |   |                |  
|Exploration costs and expenses            | $ | -             |   | $ | -            |   | $ | 3,300          |  
|General and administrative                |   | 3,254         |   |   | 6,337        |   |   | 6,437          |  
|Listing and filing fees                   |   | 791           |   |   | 1,872        |   |   | 1,872          |  
|Professional fees                         |   | 4,059         |   |   | 7,172        |   |   | 9,584          |  
|Total
      Operating Expenses            |   | 8,104         |   |   | 15,381       |   |   | 21,193         |  
|                                          |   |               |   |   |              |   |   |                |  
|LOSS FROM OPERATIONS                      |   | (8,104        | ) |   | (15,381      | ) |   | (21,193        | )
|                                          |   |               |   |   |              |   |   |                |  
|OTHER EXPENSE                             |   |               |   |   |              |   |   |                |  
|Foreign currency translation gain (loss)  |   | -             |   |   | (91          | ) |   | 536            |  
|                                          |   |               |   |   |              |   |   |                |  
|Provision for Income Taxes                |   | -             |   |   | -            |   |   | -              |  
|                                          |   |               |   |   |              |   |   |                |  
|NET LOSS                                  | $ | (8,104        | ) | $ | (15,472      | ) | $ | (20,657        | )
|                                          |   |               |   |   |              |   |   |                |  
|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    |   |   | 7,368,893      |  

See accompanying notes to financial statements. 
  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)

|                                                                                      |  |              |  |   |         |  |   |             |  |   | Accumulated |   |   |         |  
|------------------------------------------------------------------------------------- |  | ------------ |  | - | ------- |  | - | ----------- |  | - | ----------- | - | - | ------- | -
|                                                                                      |  |              |  |   |         |  |   |             |  |   | Deficit     |   |   |         |  
|                                                                                      |  |              |  |   |         |  |   | Additional  |  |   | During      |   |   |         |  
|                                                                                      |  | Common Stock |  |   | Paid-In |  |   | Exploration |  |   |             |  
|                                                                                      |  | Shares       |  |   | Amount  |  |   | Capital     |  |   | Stage       |   |   | Total   |  
|                                                                                      |  |              |  |   |         |  |   |             |  |   |             |   |   |         |  
|Common stock issued to founders for cash     
      ($0.001 per share)                |  | 6,520,000    |  | $ | 6,520   |  | $ | -           |  | $ | -           |   | $ | 6,520   |  
|                                                                                      |  |              |  |   |         |  |   |             |  |   |             |   |   |         |  
|Common Stock issued for cash ($0.05 per share)                                        |  | 996,000      |  |   | 996     |  |   | 48,804      |  |   | -           |   |   | 49,800  |  
|                                                                                      |  |              |  |   |         |  |   |             |  |   |             |   |   |         |  
|Net 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      | ) | $ | 51,135  |  
|                                                                                      |  |              |  |   |         |  |   |             |  |   |             |   |   |         |  
|Common Stock issued for cash ($0.05 per share)                                        |  | 6,000        |  |   | 6       |  |   | 294         |  |   | -           |   |   | 300     |  
|                                                                                      |  |              |  |   |         |  |   |             |  |   |             |   |   |         |  
|Net loss for the six months ended October
      31, 2005                              |  | -            |  |   | -       |  |   | -           |  |   | (15,472     | ) |   | (15,472 | )
|                                                                                      |  |              |  |   |         |  |   |             |  |   |             |   |   |         |  
|BALANCE, OCTOBER 31, 2005                                                             |  | 7,522,000    |  | $ | 7,522   |  | $ | 49,098      |  | $ | (20,657     | ) | $ | 35,963  |  

See accompanying notes to financial statements. 
  3

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

|                                                            |   | For the Six  |   |   | For the Period From |  
|----------------------------------------------------------- | - | ------------ | - | - | ------------------- | -
|                                                            |   | Months Ended |   |   | December 13, 2004   |  
|                                                            |   | October 31,  |   |   | (Inception) to      |  
|                                                            |   | 2005         |   |   | October 31, 2005    |  
|CASH FLOWS FROM OPERATING ACTIVITIES:                       |   |              |   |   |                     |  
|Net loss                                                    | $ | (15,472      | ) | $ | (20,657             | )
|Adjustments to reconcile
      net loss to net cash used in |   |              |   |   |                     |  
|operating activities:                                       |   |              |   |   |                     |  
|Changes in operating assets
      and liabilities:          |   |              |   |   |                     |  
|Prepaid expenses                                            |   | (14,905      | ) |   | (14,905             | )
|Accounts
      payable                                      |   | (963         | ) |   | 1,450               |  
|Net
      Cash Used In Operating Activities                 |   | (31,340      | ) |   | (34,112             | )
|                                                            |   |              |   |   |                     |  
|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                        |   |              |   |   |                     |  
|Proceeds from issuance
      of common stock                |   | 300          |   |   | 56,620              |  
|Net Cash Provided By Financing Activities                   |   | 300          |   |   | 56,620              |  
|                                                            |   |              |   |   |                     |  
|NET INCREASE (DECREASE) IN CASH                             |   | (31,040      | ) |   | 19,508              |  
|                                                            |   |              |   |   |                     |  
|CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD            |   | 50,548       |   |   | -                   |  
|                                                            |   |              |   |   |                     |  
|CASH AND CASH EQUIVALENTS AT END OF PERIOD                  | $ | 19,508       |   | $ | 19,508              |  

See accompanying notes to financial statements. 
  4

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSOCTOBER 31, 2005(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 October 31, 2005, 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.

5

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSOCTOBER 31, 2005(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 October 31, 2005, 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 

6

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSOCTOBER 31, 2005(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.

|NOTE 2 | ACQUISITION OF MINERAL PROPERTY INTERST
|------ | ---------------------------------------

On April 10, 2005, the Company acquired
  100% interest in the one mineral claim known as the Hermosa Prospect Latitude
  located in the Sate 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 an individual for cash of $49,800 ($0.05 per
  share).

On May 2, 2005, the Company issued 6,000
  shares of common stock to individuals for cash of $300 ($0.05 per share).

|NOTE 4 | 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 $34,112 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.

7

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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.

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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 October 31, 2005 the Company had total assets of $ 37,413 consisting of $ 19,508 cash, $ 14,905 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 October 31, 2005 totaled $ 1,450 consisting of accounts payables and accrued liabilities.

For the three months period ending October 31, 2005 the Company generated no revenues and has incurred total operating expenses of $ 8,104 consisting of $ 3,254 in general and administrative expenses, $ 791 in listing and filing fees and
$ 4,059 in professional fees.

For the six months period ending October 31, 2005 the Company generated no revenues and has incurred total operating expenses of $ 15,381 consisting of $ 6,337 in general and administrative fees, $ 1,872 in listing and filing fees and
$ 7,172 in professional fees. In addition the company incurred a $ 91 in foreign currency transactions loss for a total net loss for the period of $ 15,472.

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 six month period ended October 31, 2005, 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. The company is presently conducting the recommended Phase one exploration program on the claims but can provide no assurance that it will discover economic mineralization on the property, or if such
minerals are discovered, that it will enter into commercial production.

While the Company has sufficient funds to complete the recommended phase one exploration program 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.

The Companys plan of operation for the twelve months following the date of this report is to complete the recommended phase one exploration programs on the Hermosa property consisting of Geological Mapping, Trenching and Sampling, VLF EM
surveying and compiling maps and reports. The Company anticipates that the phase one program will cost approximately $33,000.

To date, the Company has only sufficient funds to cover the costs to complete phase one of the exploration program.

The Company has commenced the phase one exploration program on the Hermosa mineral claim in the month of October 2005. It is anticipated that the program will be completed by mid December 2005. A consulting geologist will be retained to review the
work carried out on the property during the phase one of the

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exploration program and, to review, all past exploration data relating to the property. Based on his analysis of the information, he will prepare a geological report and make further recommendations on work to be undertaken on the property to
further explore the property for the presence of significant mineralization.

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.

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 $20,657 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.

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.

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As reflected in the accompanying financial statements, we are
in the exploration stage with limited operations. This raises substantial doubt
about our ability to continue as a going concern. Our ability to continue as a
going concern is dependent on our ability to raise additional capital and
implement our business plan. The financial statements do not include any
adjustments that might be necessary if we are unable to continue as a going
concern.

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

Item 5. Other Information

None

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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 six months
ending October 31, 2005.

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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: December 8, 2005.

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