----

----

**United        States Securities and Exchange Commission**

**Washington,        D.C. 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 September 30, 2005           |   |
|   |                                                                         |   |
| o      | **TRANSITION                  REPORT UNDER SECTION 13 OR 15(d) OF THE**      |   |
|   | **SECURITIES                  EXCHANGE ACT OF 1934**                         |   |

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

| **Delaware**                                                                                     | **34-1980376**                                                         |
|--------------------------------------------------------------------------------------------------|------------------------------------------------------------------------|
| (State                  or other jurisdiction of incorporation                  or organization) | (I.R.S.                  Employer Identification                  No.) |
|                                                                                             |                                                                   |
|                                                                                             |                                                                   |
| 311                  Rouser Road                                                                 |                                                                   |
| Moon                  Township, PA                                                               | 15108                                                                  |
| (Address                  of principal executive offices)                                        | (Zip                  code)                                            |

**(412)        262-2830**

----

----

----

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**INDEX        TO QUARTERLY REPORT**

**ON        FORM 10QSB**

|                          |                                                                                                                                     | **PAGE**                                 |
|-------------------------------|------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------|
| **PART                  I.**  | **FINANCIAL                  INFORMATION**                                                                                               |                                     |
|                          |                                                                                                                                     |                                     |
| Item                  1.      | Financial                  Statements                                                                                                    |                                     |
|                          |                                                                                                                                     |                                     |
|                          | Balance                  Sheets as of September 30, 2005 (Unaudited) and                  December 31, 2004                              | 3                                        |
|                          |                                                                                                                                     |                                     |
|                          | Statement                  of Operations for the Three and Nine Months                  ended September 30, 2005 and 2004 (Unaudited)    | 4                                        |
|                          |                                                                                                                                     |                                     |
|                          | Statement                  of Partners’ Capital Accounts for the Nine                  Months ended September 30, 2005 (Unaudited) | 5                                        |
|                          |                                                                                                                                     |                                     |
|                          | Statement                  of Cash Flows for the Nine Months ended                  September 30, 2005 and 2004 (Unaudited)              | 6                                        |
|                          |                                                                                                                                     |                                     |
|                          | Notes                  to Financial Statements                  (Unaudited)                                                              | 7                  -                  11 |
|                          |                                                                                                                                     |                                     |
| Item                  2.      | Management’s                  Discussion and Analysis of Financial Condition                  and Results of Operations            | 11                  - 13                 |
|                          |                                                                                                                                     |                                     |
| Item                  3.      | Controls                  and Procedures                                                                                                 | 14                                       |
|                          |                                                                                                                                     |                                     |
| **PART                  II.** | **OTHER                  INFORMATION**                                                                                                   |                                     |
|                          |                                                                                                                                     |                                     |
| Item                  6.      | Exhibits                                                                                                                                 | 14                                       |
|                          |                                                                                                                                     |                                     |
|                          |                                                                                                                                     |                                     |
| **SIGNATURES**                | 15                                                                                                                                       |
|                          |                                                                                                                                     |
| **CERTIFICATIONS**            | 16                  - 19                                                                                                                 |

----

**PART        I**

**ITEM        1.** **FINANCIAL        STATEMENTS**

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**BALANCE        SHEETS**

**(Unaudited)**

|                                                         |   | **September                  30,****2005** |       | **December                  31,****2004** |   |
|--------------------------------------------------------------|--------|--------------------------------------------|------------|-------------------------------------------|--------|
|                                                         |   |                                       |       |                                      |   |
| **ASSETS**                                                   |   |                                       |       |                                      |   |
| Current                  Assets:                             |   |                                       |       |                                      |   |
| Cash                  and cash equivalents                   |   | $                                          | 510,100    |                                      | $      | 100 |   |
| Accounts                  receivable - affiliate             |   |                                       | 1,952,800  |                                      |   | 764,300 |   |
| Total                  current assets                        |   |                                       | 2,462,900  |                                      |   | 764,400 |   |
|                                                         |   |                                       |       |                                      |   |   |   |
| Oil                  and gas properties (successful efforts) |   |                                       | 41,832,900 |                                      |   | 43,805,300 |   |
| Less                  accumulated depletion and depreciation |   |                                       | (3,643,400 | )                                         |   | (630,200 | ) |
|                                                         |   |                                       | 38,189,500 |                                      |   | 43,175,100 |   |
|                                                         |   | $                                          | 40,652,400 |                                      | $      | 43,939,500 |   |
|                                                         |   |                                       |       |                                      |   |   |   |
|                                                         |   |                                       |       |                                      |   |   |   |
| **LIABILITIES                  AND PARTNERS’ CAPITAL** |   |                                       |       |                                      |   |   |   |
| Current                  liabilities:                        |   |                                       |       |                                      |   |   |   |
| Accrued                  liabilities                         |   | $                                          | 13,900     |                                      | $      | 2,800 |   |
| Total                  current liabilities                   |   |                                       | 13,900     |                                      |   | 2,800 |   |
|                                                         |   |                                       |       |                                      |   |   |   |
| Asset                  retirement obligation                 |   |                                       | 1,041,800  |                                      |   | 997,000 |   |
|                                                         |   |                                       |       |                                      |   |   |   |
|                                                         |   |                                       |       |                                      |   |   |   |
| Partners’                  capital:                    |   |                                       |       |                                      |   |   |   |
| Managing                  General Partner                    |   |                                       | 9,407,800  |                                      |   | 11,387,800 |   |
| Investor                  Partners (1,265.38 units)          |   |                                       | 30,188,900 |                                      |   | 31,551,900 |   |
|                                                         |   |                                       | 39,596,700 |                                      |   | 42,939,700 |   |
|                                                         |   | $                                          | 40,652,400 |                                      | $      | 43,939,500 |   |

----

** **ATLAS        AMERICA SERIES 25 - 2004(B) L.P.****

**(A        Delaware Limited Partnership)**

**STATEMENTS        OF OPERATIONS**

**(Unaudited)**

|                                                                  |   | **Three                  Months****Ended****September                  30,****2005** |      | **Three                  Months****Ended****September                  30,****2004** |   | **Nine                  Months****Ended****September                  30,****2005** |   | **Nine                  Months****Ended****September                  30,****2004** |      |
|-----------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|-----------|--------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------|-----------|
| **REVENUES:**                                                         |   |                                                                                 |      |                                                                                 |   |                                                                                |   |                                                                                |      |
| Natural                  gas and oil sales                            |   | $                                                                                    | 2,007,100 |                                                                                 | $      | ―                                                                             |   | $                                                                                   | 5,470,900 |   | $ | ― |   |
| Total                  revenues                                       |   |                                                                                 | 2,007,100 |                                                                                 |   | ―                                                                             |   |                                                                                | 5,470,900 |   |   | ― |   |
|                                                                  |   |                                                                                 |      |                                                                                 |   |                                                                                |   |                                                                                |      |   |   |   |   |
| **COSTS                  AND EXPENSES:**                              |   |                                                                                 |      |                                                                                 |   |                                                                                |   |                                                                                |      |   |   |   |   |
| Production                  expenses                                  |   |                                                                                 | 259,700   |                                                                                 |   | 2,300                                                                               |   |                                                                                | 605,500   |   |   | 2,300 |   |
| Depletion                  and depreciation of oil and gas properties |   |                                                                                 | 761,000   |                                                                                 |   | ―                                                                             |   |                                                                                | 3,013,200 |   |   | ― |   |
| Accretion                  of asset retirement obligation             |   |                                                                                 | 14,900    |                                                                                 |   | ―                                                                             |   |                                                                                | 44,800    |   |   | ― |   |
| General                  and administrative expenses                  |   |                                                                                 | 57,900    |                                                                                 |   | 2,400                                                                               |   |                                                                                | 125,600   |   |   | 2,400 |   |
| Total                  expenses                                       |   |                                                                                 | 1,093,500 |                                                                                 |   | 4,700                                                                               |   |                                                                                | 3,789,100 |   |   | 4,700 |   |
| **Net                  earnings (loss)**                              |   | $                                                                                    | 913,600   |                                                                                 | $      | (4,700                                                                              | )      | $                                                                                   | 1,681,800 |   | $ | (4,700 | ) |
|                                                                  |   |                                                                                 |      |                                                                                 |   |                                                                                |   |                                                                                |      |   |   |   |   |
|                                                                  |   |                                                                                 |      |                                                                                 |   |                                                                                |   |                                                                                |      |   |   |   |   |
|                                                                  |   |                                                                                 |      |                                                                                 |   |                                                                                |   |                                                                                |      |   |   |   |   |
| **Allocation                  of net earnings:**                      |   |                                                                                 |      |                                                                                 |   |                                                                                |   |                                                                                |      |   |   |   |   |
| Managing                  general partner                             |   | $                                                                                    | 533,300   |                                                                                 | $      | (1,600                                                                              | )      | $                                                                                   | 1,060,800 |   | $ | (1,600 | ) |
| Investor                  partners                                    |   | $                                                                                    | 380,300   |                                                                                 | $      | (3,100                                                                              | )      | $                                                                                   | 621,000   |   | $ | (3,100 | ) |
| Net                  earnings (loss) per investor partnership unit    |   | $                                                                                    | 301       |                                                                                 | $      | (2                                                                                  | )      | $                                                                                   | 491       |   | $ | (2 | ) |

----

**ATLAS        AMERICA SERIES 25 - 2004(B)        L.P.**

**(A        Delaware Limited Partnership)**

**STATEMENT        OF PARTNERS’ CAPITAL ACCOUNTS **

**FOR        NINE MONTHS ENDED September 30, 2005**

**(Unaudited)**

|                                                      |   | **Managing****General****Partner** |       | **Investor****Partners** |   | **Total**  |   |
|-----------------------------------------------------------|--------|------------------------------------|------------|--------------------------|--------|------------|--------|
| **Balance                  at January 1, 2005**           |   | $                                  | 11,387,800 |                     | $      | 31,551,900 |   | $ | 42,939,700 |   |
|                                                      |   |                               |       |                     |   |       |   |   |   |   |
| Participation                  in revenues and expenses:  |   |                               |       |                     |   |       |   |   |   |   |
| Net                  production revenues                  |   |                               | 1,702,900  |                     |   | 3,162,500  |   |   | 4,865,400 |   |
| Depletion                  and depreciation               |   |                               | (582,400   | )                        |   | (2,430,800 | )      |   | (3,013,200 | ) |
| Accretion                  of asset retirement obligation |   |                               | (15,700    | )                        |   | (29,100    | )      |   | (44,800 | ) |
| General                  and administrative               |   |                               | (44,000    | )                        |   | (81,600    | )      |   | (125,600 | ) |
| Net                  earnings                             |   |                               | 1,060,800  |                     |   | 621,000    |   |   | 1,681,800 |   |
|                                                      |   |                               |       |                     |   |       |   |   |   |   |
| MGP                  adjusted asset contribution          |   |                               | (1,972,500 | )                        |   | ─    |   |   | (1,972,500 | ) |
|                                                      |   |                               |       |                     |   |       |   |   |   |   |
| Distributions                                             |   |                               | (1,068,300 | )                        |   | (1,984,000 | )      |   | (3,052,300 | ) |
|                                                      |   |                               |       |                     |   |       |   |   |   |   |
| **Balance                  at September 30, 2005**        |   | $                                  | 9,407,800  |                     | $      | 30,188,900 |   | $ | 39,596,700 |   |

----

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**STATEMENT        OF CASH FLOWS **

**(Unaudited)**

|                                                                                                                  |   | **Nine                  Months****Ended****September                  30,****2005** |       | **Nine                  Months****Ended****September                  30,****2004** |   |
|-----------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------|------------|-------------------------------------------------------------------------------------|--------|
| **Cash                  flows from operating activities:**                                                            |   |                                                                                |       |                                                                                |   |
| Net                  earnings (loss)                                                                                  |   | $                                                                                   | 1,681,800  |                                                                                | $      | (4,700 | ) |
| Adjustments                  to reconcile net earnings to net cash provided by operating                  activities: |   |                                                                                |       |                                                                                |   |   |   |
| Depletion                  and depreciation                                                                           |   |                                                                                | 3,013,200  |                                                                                |   | ― |   |
| Accretion                  of asset retirement obligation                                                             |   |                                                                                | 44,800     |                                                                                |   | ― |   |
| (Increase)                  decrease in accounts receivable - affiliate                                               |   |                                                                                | (1,188,500 | )                                                                                   |   | 2,900 |   |
| Increase                  in accrued liabilities                                                                      |   |                                                                                | 11,100     |                                                                                |   | 1,700 |   |
| Net                  cash provided by operating activities                                                            |   |                                                                                | 3,562,400  |                                                                                |   | 100 |   |
|                                                                                                                  |   |                                                                                |       |                                                                                |   |   |   |
|                                                                                                                  |   |                                                                                |       |                                                                                |   |   |   |
| **Cash                  flows from financing activities:**                                                            |   |                                                                                |       |                                                                                |   |   |   |
| Partners                  distribution                                                                                |   |                                                                                | (3,052,300 | )                                                                                   |   | ― |   |
| Return                  of initial cash to Managing General Partner                                                   |   |                                                                                | (100       | )                                                                                   |   | ― |   |
| Net                  cash used in financing activities                                                                |   |                                                                                | (3,052,400 | )                                                                                   |   | ― |   |
|                                                                                                                  |   |                                                                                |       |                                                                                |   |   |   |
|                                                                                                                  |   |                                                                                |       |                                                                                |   |   |   |
| Net                  increase in cash and cash equivalents                                                            |   |                                                                                | 510,000    |                                                                                |   | 100 |   |
| Cash                  and cash equivalents at beginning of period                                                     |   |                                                                                | 100        |                                                                                |   | ― |   |
| Cash                  and cash equivalents at end of period                                                           |   | $                                                                                   | 510,100    |                                                                                | $      | 100 |   |
|                                                                                                                  |   |                                                                                |       |                                                                                |   |   |   |
|                                                                                                                  |   |                                                                                |       |                                                                                |   |   |   |
| **Supplemental                  Schedule of noncash investing & financing                  activities**:          |   |                                                                                |       |                                                                                |   |   |   |
| Managing                  General Partner adjusted asset contributions:                                               |   |                                                                                |       |                                                                                |   |   |   |
| Lease                  cost included in oil & gas properties                                                      |   | $                                                                                   | (177,700   | )                                                                                   | $      | ― |   |
| Tangible                  equipment cost included in oil and gas properties                                           |   |                                                                                | (1,951,500 | )                                                                                   |   | ― |   |
| Intangible                  drilling cost included in oil and gas properties                                          |   |                                                                                | 156,800    |                                                                                |   | ― |   |
|                                                                                                                  |   | $                                                                                   | (1,972,400 | )                                                                                   | $      | ― |   |

----

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2005**

**(Unaudited)**

**NOTE        1 **
**-**
**        BASIS OF PRESENTATION**

**NOTE        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Receivables**

**Revenue        Recognition**

**Recently        Issued Financial Accounting Standards**

*Accounting        Changes and Error Corrections*

----

**ATLAS        AMERICA SERIES 25-2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2005**

**(Unaudited)**

**NOTE        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**

**Recently        Issued Financial Accounting Standards (Continued)**

*Accounting        for Conditional Asset*
*Retirement        Obligations*
*Accounting        for Asset Retirement*
*Obligations,*

**Fair        Value of Financial Instruments**

**Asset        Retirement Obligation**

|                                                                |   | **Three                  Months** |      | **Nine                  Months** |   |
|---------------------------------------------------------------------|--------|-----------------------------------|-----------|----------------------------------|--------|
|                                                                |   | **2005**                          |      | **2004**                         |   | **2005** |   | **2004** |   |
|                                                                |   |                              |      |                             |   |   |   |   |   |
| Asset                  retirement obligation at beginning of period |   | $                                 | 1,026,900 |                             | $      | ― |   | $ | 997,000 |   | $ | ― |   |
| Accretion                  expense                                  |   |                              | 14,900    |                             |   | ― |   |   | 44,800 |   |   | ― |   |
| Total                  asset retirement obligation at end of period |   | $                                 | 1,041,800 |                             | $      | ― |   | $ | 1,041,800 |   | $ | ― |   |

----

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2005**

**(Unaudited)**

**NOTE        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**

**Supplemental        Cash Flow Information**

**Credit        Risk**

**Comprehensive        Income**

**Property        and Equipment**

|                                                    |   | **At                  September 30,****2005** |       | **At                  December 31,****2004** |   |
|---------------------------------------------------------|--------|-----------------------------------------------|------------|----------------------------------------------|--------|
| Capitalized                  costs of properties:       |   |                                          |       |                                         |   |
| Proved                  properties                      |   | $                                             | 855,300    |                                         | $      | 1,033,000 |   |
| Wells                  and related equipment            |   |                                          | 40,977,600 |                                         |   | 42,772,300 |   |
|                                                    |   |                                          | 41,832,900 |                                         |   | 43,805,300 |   |
|                                                    |   |                                          |       |                                         |   |   |   |
| Accumulated                  depreciation and depletion |   |                                          | (3,643,400 | )                                            |   | (630,200 | ) |
|                                                    |   | $                                             | 38,189,500 |                                         | $      | 43,175,100 |   |

----

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2005**

**(Unaudited)**

**NOTE        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**

**Property        and Equipment (Continued)**

**Impairment        of Oil and Gas Properties**

**NOTE        3 **
**-**
**        TRANSACTIONS WITH ATLAS RESOURCES, INC. AND ITS AFFILIATES**

|   | · | Administrative                  costs which are included in general and administrative expenses                  in the                  Statement of Operations are payable to Atlas at $75 per well per                  month.                  Administrative costs incurred for the three months ended September                  30,                  2005 and 2004 were $27,300 and $2,400, respectively; and $61,600                  and                  $2,400 for the nine months ended September 30, 2005 and 2004,                  respectively. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Monthly                  well supervision fees which are included in production expenses                  in the                  Statement of Operations are payable to Atlas at $275 per well per                  month                  for operating and maintaining the wells. Well supervision fees                  incurred                  for the three and nine months ended September 30, 2005 were $99,900                  and                  $225,300, respectively. There were no well supervision fees included                  in                  production expenses for the three and nine months ended September                  30,                  2004, since most wells were not on-line during that                  period. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Transportation                  fees which are included in production expenses in the Statement                  of                  Operations are payable to Atlas at $.29-$.35 per mcf (one thousand                  cubic                  feet). Transportation costs incurred for the three and nine months                  ended                  September 30, 2005 were $72,400 and $188,600, respectively. There                  were no                  transportation fees included in production expenses for the three                  and nine                  months ended September 30, 2004, since most wells were not on-line                  during                  that period. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**ATLAS        AMERICA SERIES 25 - 2004(B) L.P.**

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2005**

**(Unaudited)**

**NOTE        3 **
**-**
**        TRANSACTIONS WITH ATLAS RESOURCES, INC. AND ITS AFFILIATES**

|   | · | Adjusted                    asset contributions from the managing general partner which are                    included                    in the Statement of Cash Flows for the nine months ended September                    30,                    2005 were $1,972,400. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Major        Customers**

**Subordination        of Managing General Partner’s Revenue Share**

**ITEM            2.**
**             MANAGEMENT’S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS            (UNAUDITED)**

**Forward-Looking        Statements**

----

**Results        of Operations**

**Results        of operations (Continued)**

|                                                                   |   | **Three                  Months****Ended****September                  30,****2005** |   | **Three                  Months****Ended****September                  30,****2004** |   | **Nine                  Months****Ended****September                  30,****2005** |   | **Nine                  Months****Ended****September                  30,****2004** |   |
|------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------|--------|
| Production                  revenues (in thousands)                    |   |                                                                                 |   |                                                                                 |   |                                                                                |   |                                                                                |   |
| Gas                                                                    |   | $                                                                                    | 1,780  |                                                                                 | $      | ―                                                                             |   | $                                                                                   | 4,846  |   | $ | ― |   |
| Oil                                                                    |   | $                                                                                    | 228    |                                                                                 | $      | ―                                                                             |   | $                                                                                   | 626    |   | $ | ― |   |
|                                                                   |   | $                                                                                    | 2,008  |                                                                                 | $      | ―                                                                             |   | $                                                                                   | 5,472  |   | $ | ― |   |
| Production                  volumes:                                   |   |                                                                                 |   |                                                                                 |   |                                                                                |   |                                                                                |   |   |   |   |   |
| Gas                  (thousands of cubic feet “mcf”) /day) |   |                                                                                 | 2,694  |                                                                                 |   | ―                                                                             |   |                                                                                | 2,476  |   |   | ― |   |
| Oil                  (barrels (“bbls”)/day)                |   |                                                                                 | 43     |                                                                                 |   | ―                                                                             |   |                                                                                | 44     |   |   | ― |   |
|                                                                   |   |                                                                                 |   |                                                                                 |   |                                                                                |   |                                                                                |   |   |   |   |   |
| Average                  sales prices:                                 |   |                                                                                 |   |                                                                                 |   |                                                                                |   |                                                                                |   |   |   |   |   |
| Gas                  (per mcf)                                         |   | $                                                                                    | 7.18   |                                                                                 | $      | ―                                                                             |   | $                                                                                   | 7.17   |   | $ | ― |   |
| Oil                  (per bbl)                                         |   | $                                                                                    | 57.23  |                                                                                 | $      | ―                                                                             |   | $                                                                                   | 51.73  |   | $ | ― |   |
|                                                                   |   |                                                                                 |   |                                                                                 |   |                                                                                |   |                                                                                |   |   |   |   |   |
| Average                  production costs:                             |   |                                                                                 |   |                                                                                 |   |                                                                                |   |                                                                                |   |   |   |   |   |
| As                  a percent of sales                                 |   |                                                                                 | 13     | %                                                                                    |   | ―                                                                             |   |                                                                                | 11     | % |   | ― |   |
| Per                  mcf equivalent unit (“mcfe”)          |   | $                                                                                    | .96    |                                                                                 | $      | ―                                                                             |   | $                                                                                   | .81    |   | $ | ― |   |
| Depletion                  per mcfe                                    |   | $                                                                                    | 2.80   |                                                                                 | $      | ―                                                                             |   | $                                                                                   | 4.03   |   | $ | ― |   |

**Expenses.        **

**Liquidity        and Capital Resources. **

----

**Critical        Accounting Policies**

**Recently        Issued Financial Accounting Standards **

*Accounting        Changes and Error Corrections*

*Accounting        for Conditional Asset*
*Retirement        Obligations*
*Accounting        for Asset Retirement*
*Obligations,*

----

**ITEM        3. CONTROLS AND PROCEDURES**

**Evaluation        of Disclosure Controls and Procedures**

**PART        II.** **OTHER        INFORMATION**

**ITEM        6.** **Exhibits**

**EXHIBIT        INDEX**

| **Exhibit                  No.** | **Description**                                                                                                                                                           |
|----------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                             |                                                                                                                                                                      |
| 31.1                             | Certification                  Pursuant to Rule 13a-14/15(d)-14.                                                                                                          |
| 31.2                             | Certification                  Pursuant to Rule 13a-14/15(d)-14.                                                                                                          |
| 32.1                             | Certification                  Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002 |
| 32.2                             | Certification                  Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002 |

----

**SIGNATURES**

| By:                  (Signature and Title): | Atlas                  Resources, Inc., Managing General Partner       |
|---------------------------------------------|------------------------------------------------------------------------|
|                                        |                                                                   |
|                                        |                                                                   |
| By:                  (Signature and Title): | /s/                  Freddie M. Kotek                                  |
|                                        | Freddie                  M. Kotek, Chairman of the Board of Directors, |
|                                        | Chief                  Executive Officer and President                 |
|                                        |                                                                   |
| Date:                  November 14, 2005    |                                                                   |

| By:                  (Signature and Title): | /s/                  Freddie M. Kotek                                  |
|---------------------------------------------|------------------------------------------------------------------------|
|                                        | Freddie                  M. Kotek, Chairman of the Board of Directors, |
|                                        | Chief                  Executive Officer and President                 |
|                                        |                                                                   |
| Date:                  November 14, 2005    |                                                                   |
|                                        |                                                                   |
|                                        |                                                                   |
| By:                  (Signature and Title): | /s/                  Nancy J. McGurk                                   |
|                                        | Nancy                  J. McGurk, Senior Vice President,               |
|                                        | Chief                  Financial Officer and Chief Accounting Officer  |
|                                        |                                                                   |
|                                        |                                                                   |
| Date:                  November 14, 2005    |                                                                   |

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