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 March 31, 2006  o
        TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the transition period from _____________ Commission File No. 333-63460 ______________  WISEDRIVER.COM, INC. (Exact name of small business issuer as specified in its charter) ______________  Delaware
        65-0908171(State or other jurisdiction ofincorporation or organization)
        (I.R.S. Employer Identification No.)   1691 Michigan Avenue, Suite 425, Miami Beach, Florida
        33139(Address of principal executive offices)
        (Zip Code)   (305) 538-7840(Issuers telephone number)  Check whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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. YesoNox  Check whether the registrant has filed all documents and reports required to be filed by Sections 12, 13, or 15(d) of the Exchange Act subsequent to the distribution of securities under a plan confirmed by a court. YesoNox  Indicate by check mark whether the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act. Yes
        x
        Noo  State the number of shares outstanding of each of the issuers classes of common equity, as of May 15, 2006: 13,918,300 shares of common stock.  Transitional Small Business Disclosure Format (check one): YesoNox      TABLE OF CONTENTS








PART I  FINANCIAL INFORMATION
        1ITEM 1.    FINANCIAL INFORMATION
        1ITEM 2.    MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION
        1ITEM 3.    CONTROLS AND PROCEDURES
        2PART II  OTHER INFORMATION
        2ITEM 1.   LEGAL PROCEEDINGS
        2ITEM 2.   UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
        2ITEM 3.   DEFAULTS UPON SENIOR SECURITIES
        2ITEM 4.   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
        2ITEM 5.   OTHER INFORMATION
        2ITEM 6.    EXHIBITS AND REDPORTS OF FORM 8-K
        2SIGNATURES
        4












i



PART I  FINANCIAL INFORMATION




ITEM 1.
        FINANCIAL INFORMATION



WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED FINANCIAL STATEMENTS

AS OF MARCH 31, 2006 AND DECEMBER 31, 2005

AND FOR THE THREE MONTHS ENDED MARCH 31, 2006 AND 2005

AND FOR THE PERIOD MARCH 16, 1999 (DATE OF INCEPTION)

THROUGH MARCH 31, 2006




Page(s)






Consolidated balance sheets
        1


Consolidated statements of operations
        2


Consolidated statements of cash flows
        3-4


Notes to consolidated financial statements
        5

















WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED BALANCE SHEETS










(Unaudited)MARCH 31,
        
        
        DECEMBER 31,2006
        
        
        2005ASSETSCURRENT ASSETS:Cash
        $
        4
        
        $
        1,316Other receivables - related party
        
        50
        
        
        50Total current assets
        
        54
        
        
        1,366TOTAL ASSETS
        $
        54
        
        $
        1,366LIABILITIES AND STOCKHOLDERS DEFICIENCYCURRENT LIABILITIES:Accounts payable and accrued expenses
        $
        85,770
        
        $
        74,261Accounts payable - related party
        
        32,029
        
        
        32,029Notes payable - related party
        
        154,306
        
        
        146,606Total current liabilities
        
        272,105
        
        
        252,896STOCKHOLDERS DEFICIENCY:Common stock, par value $.0001 per share;250,000,000 shares authorized; 13,918,300 shares issuedand outstanding as of March 31, 2006 and December 31, 2005
        
        1,392
        
        
        1,392Additional paid-in capital
        
        293,853
        
        
        293,853Deficit accumulated during the development stage
        
        (567,296)
        
        
        (546,775)Total stockholders deficiency
        
        (272,051)
        
        
        (251,530)TOTAL LIABILITIES AND STOCKHOLDERS DEFICIENCY
        $
        54
        
        $
        1,366






The accompanying notes are an integral part of these financial statements.

-1-



WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED STATEMENTS OF OPERATIONS








(Unaudited)(Unaudited)
        
        
        
        FOR THE PERIODTHREE MONTHS ENDED
        
        
        
        MARCH 16, 1999MARCH 31,
        
        
        
        (DATE OF INCEPTION) TO2006
        
        
        2005
        
        
        
        MARCH 31, 2006DEVELOPMENT STAGE REVENUES
        $
        0
        
        $
        0
        
        
        $
        0DEVELOPMENT STAGE EXPENSESAccounting fees
        
        
        
        8,050
        
        
        2,500
        
        
        
        115,998Amortization expense
        
        0
        
        
        0
        
        
        
        17,640Bank charges
        
        
        
        137
        
        
        108
        
        
        
        2,000Consulting fees
        
        
        
        7,000
        
        
        5,000
        
        
        
        108,014Corporate fees
        
        
        
        250
        
        
        575
        
        
        
        10,164Legal fees
        
        
        
        
        1,000
        
        
        500
        
        
        
        43,894Licenses and taxes
        
        
        
        300
        
        
        300
        
        
        
        6,696Office expenses
        
        
        
        0
        
        
        0
        
        
        
        69,933On-line services
        
        
        0
        
        
        0
        
        
        
        1,190Payroll
        
        
        
        
        0
        
        
        0
        
        
        
        131,925Payroll tax expense
        
        
        0
        
        
        0
        
        
        
        13,532Postage
        
        
        
        
        0
        
        
        0
        
        
        
        384Printing
        
        
        
        
        0
        
        
        0
        
        
        
        490Travel - meals and entertainment
        0
        
        
        0
        
        
        
        86Rent
        
        
        
        
        
        0
        
        
        0
        
        
        
        1,817Impairment of website development cost
        0
        
        
        0
        
        
        
        3,960Website & development fee
        
        0
        
        
        0
        
        
        
        13,400TOTAL DEVELOPMENT STAGE EXPENSES
        16,737
        
        
        8,983
        
        
        
        541,123Loss from operations
        
        (16,737)
        
        
        (8,983)
        
        
        
        (541,123)Interest income
        
        
        0
        
        
        0
        
        
        
        941Interest expense
        
        
        (3,784)
        
        
        (2,699)
        
        
        
        (27,114)NET LOSS
        
        
        
        $
        (20,521)
        
        $
        (11,682)
        
        
        $
        (567,296)NET LOSS PER COMMON SHAREBasic and diluted
        
        $
        (0.00)
        
        $
        (0.00)Weighted-average number of commonshares outstanding
        
        13,918,300
        
        
        13,918,300






The accompanying notes are an integral part of these financial statements.

-2-



WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED STATEMENTS OF CASH FLOWS








(UNAUDITED)(UNAUDITED)
        
        
        FOR THE PERIODTHREE MONTHS ENDED
        
        
        MARCH 16, 1999MARCH 31,
        
        
        (DATE OF INCEPTION) TO2006
        
        
        2005
        
        
        MARCH 31, 2006OPERATING ACTIVITIES:Net loss
        
        $
        (20,521)
        
        $
        (11,682)
        
        $
        (567,296)Adjustments to reconcile net loss to net cashused in operating activities:Amortization
        
        
        0
        
        
        0
        
        
        17,640Impairment of website development costs
        
        
        
        
        
        
        
        
        3,960Stock issued for consulting services
        
        
        0
        
        
        0
        
        
        7,495Changes in assets and liabilities:(Increase) in other receivables
        
        
        0
        
        
        0
        
        
        (50)Increase in accounts payable and accrued expenses
        
        
        11,509
        
        
        5,617
        
        
        117,799Net cash used in operating activities
        
        
        (9,012)
        
        
        (6,065)
        
        
        (420,452)INVESTING ACTIVITIES:Increase in intangible asset - website
        
        
        0
        
        
        0
        
        
        (21,600)Net cash used in investing activities
        
        
        0
        
        
        0
        
        
        (21,600)FINANCING ACTIVITIES:Proceeds from issuance of common stock
        
        
        0
        
        
        0
        
        
        287,750Proceeds of notes payable - related party
        
        
        7,700
        
        
        7,500
        
        
        154,306Net cash flows from financing activities
        
        
        7,700
        
        
        7,500
        
        
        442,056(Decrease) increase in cash
        
        
        (1,312)
        
        
        1,435
        
        
        4Cash, beginning of period
        
        
        1,316
        
        
        848
        
        
        0Cash, end of period
        
        $
        4
        
        $
        2,283
        
        $
        4




The accompanying notes are an integral part of these financial statements.

-3-



WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)







SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:




(Unaudited)
THREE ENDED MONTHS
MARCH 31,
        (Unaudited)
FOR THE PERIOD
MARCH 16, 1999
(INCEPTION) TO2005
        2004
        MARCH 31, 2005Supplemental cash flow information:Interest paid
        $
        0
        $
        0
        $
        3,841Income taxes paid
        $
        0
        $
        0
        $
        3,961Noncash investing and financing activities:Shares issued to founder for consulting services
        $
        0
        $
        0
        $
        100Shares issued in acquisition of 80% ofWisedriver.com LLC
        $
        0
        $
        0
        $
        45Shares issued for legal and consulting services
        $
        0
        $
        0
        $
        7,495
























The accompanying notes are an integral part of these consolidated financial statements.

- 4 -



WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED BALANCE SHEETS




1.
        ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

In the opinion of management, the accompanying consolidated financial statements of Wisedriver.com, Inc., contains all adjustments necessary to present fairly the Companys financial position as of March 31, 2006 and December 31, 2005, the statements of operations and cash flows for the three months ended March 31, 2006 and 2005.



The results of operations for the three months ended March 31, 2006 and 2005 are not necessarily indicative of the results to be expected for the full year.



The accounting policies followed by the Company are set forth in Notes 1 to 3 to the Companys financial statements included in its Annual Report on Form 10-KSB for the year ended December 31, 2005.






2.
        NOTES PAYABLEAs of March 31, 2006 and December 31, 2005, notes payable to Atlas Equity Group, Inc., a related party, aggregated to $154,306 and $146,606, respectively. These notes are short-term borrowings with maturities of one year or less at an interest rate of 10% per annum.




3.
        DEVELOPMENT STAGE OPERATIONS AND GOING CONCERN MATTERS

The Companys activities have been devoted to developing a business plan, and raising capital for future operations and administrative functions. The ability of the Company to achieve its business objectives is contingent upon its success in raising additional capital until adequate revenues are realized from operations.



The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the financial statements, development stage losses from March 16, 1999 (date of inception) to March 31, 2006 aggregated $567,296. The Companys cash flow requirements during this period have been met by contributions of capital and debt financing. No assurance can be given that these sources of financing will continue to be available. If the Company is unable to generate profits, or unable to obtain additional funds for its working capital needs, it may have to cease operations.



The financial statements do not include any adjustments relating to the recoverability and classification of assets or liabilities that might be necessary should the Company be unable to continue as a going concern.









Item 2. Managements Discussion and Analysis



The following plan of operation provides information which management believes is relevant to an assessment and understanding of our results of operations and financial condition. The discussion should be read along with our consolidated financial statements and notes thereto. Wisedriver.Com, Inc. is a development  stage company. Because the Company has not generated any revenue, it intends to report its plan of operation below.



The following discussion and analysis contains forward-looking statements, which involve risks and uncertainties. The Companys actual results may differ significantly from the results, expectations and plans discussed in these forward-looking statements.



The Companys operations have been devoted primarily to developing a business plan and raising capital for future operations and administrative functions. The Company intends to grow through internal development, strategic alliances, and acquisitions of existing businesses. Because of uncertainties surrounding its development, the Company anticipates incurring development stage losses in the foreseeable future. The ability of the Company to achieve its business objectives is contingent upon its success in raising additional capital until adequate revenues are realized from operations.



The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As reflected in the consolidated financial statements, development stage losses from March 16, 1999 (date of inception) through March 31, 2006 aggregated $567,296 and raise substantial doubt about the Companys ability to continue as a going concern. The Companys cash flow requirements during this period have been met by contributions of capital and debt financing, primarily from related parties. The Company anticipates that financing will be required until such time that the Company has been able to develop its own business or find an appropriate merger candidate. Currently, the Company can not determine when either will occur and as such the Company will need to obtain financing to cover
its costs for the foreseeable future. No assurance can be given that these sources of financing will continue to be available. If the Company is unable to generate profits, or unable to obtain additional funds for its working capital needs, it may have to cease operations.



THE THREE MONTHS ENDED MARCH 31, 2006 AND 2005

Development stage loss during the three months ended March 31, 2006 was ($20,521) as compared to development stage loss during the three months ended March 31, 2005 was ($11,682).



Expenses for the three months ended March 31, 2006 were primarily consulting fees ($7,000), accounting ($8,050) and legal services ($1,000). These professional fees are related primarily to the Companys regulatory filings



Expenses for the three months ended March 31, 2005 were primarily consulting fees ($5,000), accounting ($2,500) and legal services ($500). These professional fees are related primarily to the Companys regulatory filings



PERIOD FROM MARCH 16, 1999 (DATE OF INCEPTION) THROUGH MARCH 31, 2006



Our cumulative net losses since the inception are attributable to the fact that we have not derived any revenue from operations to offset out business development expenses.





Net loss since inception has amounted to ($567,296). These expenses were primarily salary ($131,925), office expenses for administrative services ($69,933) and professional fees such as consulting ($108,014), accounting ($115,998) and legal services ($43,894). The professional fees were related to the Companys annual and quarterly filings.



Liquidity and Capital Resources



Despite capital contributions and loans from a related party, the Company continues to experience cash flow shortages that have slowed the Companys growth.



The Company has primarily financed its activities from issuance of common stock of the Company and from a loan from Michael Farkas, the Companys founder. A significant portion of the funds raised from loans from related and third parties has been used to cover working capital needs.



For the three months ended March 31, 2006 and 2005, we had a net loss of $20,521 and $11,682, respectively. Our accumulated deficit since the date of inception is $567,296. Such accumulated losses have resulted primarily from costs incurred in the development of the website, salary and various professional fees.



On March 26, 1999, the Company issued 1,000 common shares to Michael D. Farkas (Former President, Treasurer, Secretary), in consideration for management services valued at $0.10. Michael Farkas is deemed to be a founder and affiliate of the Company.



On April 12, 2000, the Company resolved to change the amount of shares authorized to issue from 2,000 to 250,000,000 with a par value of $.0001 per share.



On June 14, 2000, Wisedriver approved a 6,500 to 1 forward stock split of its common stock, $.0001 par value. Immediately following the split, Michael Farkas, the founder of the Company owned 6,500,000 common shares.



On June 15, 2000, the Company authorized the issuance of 49,967 shares of restricted common stock to several individuals for service rendered to the Company. This transaction was valued at $7,495.



On June 30, 2000, Wisedriver entered into an Interest Purchase Agreement with Wisedriver.com LLC in which Wisedriver will receive 80% of Wisedriver.com LLC for 450,000 shares of restricted common stocks and an option to purchase 450,000 shares, subject to terms of the agreement, at $.50 per share and a presidential position in the Company. This transaction was valued at $45.



On July 17, 2000, the Company entered into a private offering of securities pursuant to Regulation D, Rule 504, promulgated by the Securities Act of 1933. Common stock was offered to accredited and non-accredited investors for cash consideration of $.15 per share. 918,333 shares were issued to 39 unaffiliated investors. That offering is now closed.



On July 25, 2002, the Company entered into a private offering of securities pursuant to Regulation D, Rule 504, promulgated by the Securities Act of 1933, which authorized the issuance of 6,000,000 shares of common stock at $0.025 per shares. As of December 31, 2002, these shares have not yet been issued. In addition to this offering, 39 unaffiliated investors from the July 17, 2000 offering are offering to sell 918,333 shares of common stock, thus making these shares unrestricted shares when sold.





On September 30, 2000, the Company purchased an 80% interest of Wisedriver.Com, LLC for 450,000 shares of restricted common stock and 450,000 options of the Company at $.50 per share. These options will be granted to the president of Wisedriver.Com, LLC. The contractual life of the options is determined on certain conditions and will become exercisable when these conditions are met. The initial 150,000 shares shall vest upon the launching of Wisedriver.coms Website. An additional 150,000 shares will vest upon the completion of Wisedriver.com Website. The final 150,000 shares will vest upon completion of the Optionees employment agreement with the Company. As of December 31, 2002, only the initial 150,000 shares became vested and exercisable under the conditions in Joshua Bergers stock option agreement.



The Company continues to experience cash flow shortages and anticipates this continuing through the foreseeable future. Management believes that additional funding will be necessary in order for it to continue as a going concern. The Company is investigating several forms of private debt and/or equity financing, although there can be no assurances that the Company will be successful in procuring such financing or that it will be available on terms acceptable to the Company.











ITEM 3.
        CONTROLS AND PROCEDURES

Evaluation of disclosure controls and procedures



Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (Exchange Act), as of December 31, 2005. Based on this evaluation, our principal executive officer and principal financial officers have concluded that our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commissions rules and forms and that our disclosure and controls are designed to ensure that information required to be disclosed by us in
the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.



Changes in internal controls



We have not made any changes to our internal controls subsequent to the Evaluation Date. We have not identified any deficiencies or material weaknesses or other factors that could affect these controls, and therefore, no corrective action was taken.



PART II  OTHER INFORMATION




ITEM 1.
        LEGAL PROCEEDINGS.

We are currently not a party to any pending legal proceedings and no such actions by, or to the best of its knowledge, against us have been threatened.




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.

No matter was submitted during the quarter ending March 31, 2006, covered by this report to a vote of our shareholders, through the solicitation of proxies or otherwise.




ITEM 5.
        OTHER INFORMATION.

None





ITEM 6.
        EXHIBITS AND REPORTS OF FORM 8-K.


(a)
        Reports on Form 8-K and Form 8K-A


None.


(b)
        Exhibits


Exhibit Number
        Exhibit Title31.1
        Certification of Martha Padron pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.32.1
        Certification of Martha Padron pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.



SIGNATURES



In accordance with Section 13 or 15(d) of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, there unto
duly authorized.



WISEDRIVER.COM, INC.



By:/s/Martha Padron

Martha Padron,

Chairman of the Board of Directors,

President, Chief Executive Officer,

Principal Financial Officer and

Principal Accounting Officer



May 19, 2006