UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM 10-QSB  (Mark One)  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.  or  o
        Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.   For the transition period from ______to______.  Commission file number 333-63460  WISEDRIVER.COM, INC. (Exact name of registrant as specified in its charter)  Delaware
        65-0908171(State or other jurisdiction of
        (I.R.S. Employer Identification No.)incorporation or organization)  1691 Michigan Avenue, Suite 425, Miami Beach, Florida
        33139(Address of principal executive offices)
        (Zip Code)  (305) 538-7840 (Registrants telephone number, including area code)  (Former name, former address and former fiscal year, if changed since last report)  Indicate by check mark whether the registrant (1) has 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 such shorter periods that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes
        Nox  Indicate by check mark whether the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act. Yesx
        No  State the number of shares outstanding of each of the issuers classes of common equity, as of the latest practical date: As of December 20, 2005 the Company had 13,918,300 shares of common stock outstanding, $0.0001 par value.            WISEDRIVER.COM, INC.



FINANCIAL STATEMENTS



INDEX



PART I-- FINANCIAL INFORMATION




Item 1.
        Financial Statements


Item 2.
        Managements Discussion and Analysis of Financial Condition


Item 3.
        Control and Procedures

PART II-- OTHER INFORMATION




Item 1.
        Legal Proceedings


Item 2.
        Changes in Securities


Item 3.
        Defaults Upon Senior Securities


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


Item 5.
        Other Information


Item 6.
        Exhibits and Reports on Form 8-K

SIGNATURE



Basis of Presentation



The accompanying reviewed financial statements are presented in accordance with generally accepted accounting principles for interim financial information and the instructions to Form 10-QSB and item 310 under subpart A of Regulation S-B. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting only of normal occurring accruals) considered necessary in order to make the financial statements not misleading, have been included. Operating results for the nine months ended September 30, 2005 are not necessarily indicative of results that may be expected for the year ending December 31, 2005. The financial statements are presented on the accrual basis.















WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2005 AND DECEMBER 31, 2004

AND FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2005 AND 2004

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

THROUGH SEPTEMBER 30, 2005




WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED BALANCE SHEETS








Page(s)






Consolidated balance sheets as of September 30, 2005 (unaudited) and December 31, 2004
        1


Consolidated statements of operations (unaudited)
        2


Consolidated statements of cash flows (unaudited)
        3-4


Notes to consolidated unaudited financial statements
        5















WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED BALANCE SHEETS










(Unaudited)SEPTEMBER 30,
        
        
        DECEMBER 31,2005
        
        
        2004ASSETSCURRENT ASSETS:Cash
        $
        2,360
        
        $
        848Other receivables - related party
        
        50
        
        
        50TOTAL ASSETS
        $
        2,410
        
        $
        898LIABILITIES AND STOCKHOLDERS' DEFICITCURRENT LIABILITIES:Accounts payable and accrued expenses
        $
        98,891
        
        $
        77,188Notes payable - related party
        
        132,406
        
        
        102,106Total current liabilities
        
        231,297
        
        
        179,294STOCKHOLDERS DEFICIT:Common stock, par value $.0001 per share;250,000,000 shares authorized; 13,918,300 shares issuedand outstanding as of September 30, 2005 and December 31, 2004
        
        1,392
        
        
        1,392Additional paid-in capital
        
        293,853
        
        
        293,853Deficit accumulated during the development stage
        
        (524,132)
        
        
        (473,641)Total stockholders deficit
        
        (228,887)
        
        
        (178,396)TOTAL LIABILITIES AND STOCKHOLDERS DEFICIT
        $
        2,410
        
        $
        898






The accompanying unaudited 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)
        
        
        (Unaudited)
        
        
        FOR THE PERIODNINE MONTHS ENDED
        
        
        THREE MONTHS ENDED
        
        
        MARCH 16, 1999SEPTEMBER 30,
        
        
        SEPTEMBER 30,
        
        
        (DATE OF INCEPTION) TO2005
        
        
        2004
        
        
        2005
        
        
        2004
        
        
        SEPTEMBER 30, 2005DEVELOPMENT STAGE REVENUES
        $
        0
        
        $
        0
        
        $
        0
        
        $
        0
        
        $
        0DEVELOPMENT STAGE EXPENSESAccounting fees
        
        18,750
        
        
        16,906
        
        
        13,750
        
        
        11,294
        
        
        95,569Amortization expense
        
        0
        
        
        3,240
        
        
        0
        
        
        1,080
        
        
        17,640Bank charges
        
        318
        
        
        158
        
        
        105
        
        
        62
        
        
        1,735Consulting fees
        
        19,765
        
        
        32,069
        
        
        7,175
        
        
        15,069
        
        
        95,013Corporate fees
        
        1,068
        
        
        1,248
        
        
        230
        
        
        348
        
        
        10,122Legal fees
        
        1,500
        
        
        0
        
        
        500
        
        
        0
        
        
        42,136Licenses and taxes
        
        300
        
        
        1,220
        
        
        0
        
        
        1,220
        
        
        6,396Office expenses
        
        0
        
        
        28
        
        
        0
        
        
        28
        
        
        69,933On-line services
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        1,190Payroll
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        131,925Payroll tax expense
        
        0
        
        
        44
        
        
        0
        
        
        0
        
        
        13,532Postage
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        384Printing
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        490Travel - meals and entertainment
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        86Rent
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        1,817Impairment of website
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        3,960Website & development fee
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        13,400TOTAL DEVELOPMENT STAGE EXPENSES
        41,701
        
        
        54,913
        
        
        21,760
        
        
        29,101
        
        
        505,328Loss from operations
        (41,701)
        
        
        (54,913)
        
        
        (21,760)
        
        
        (29,101)
        
        
        (505,328)Interest income
        
        0
        
        
        0
        
        
        0
        
        
        0
        
        
        (941)Interest expense
        
        8,790
        
        
        2,492
        
        
        3,145
        
        
        750
        
        
        19,745NET LOSS
        $
        (50,491)
        
        $
        (57,405)
        
        $
        (24,905)
        
        $
        (29,851)
        
        $
        (524,132)NET LOSS PER COMMON SHAREBasic and diluted
        $
        (0.00)
        
        $
        (0.00)
        
        $
        (0.00)
        
        $
        (0.00)Weighted-average number of commonshares outstanding
        
        13,918,300
        
        
        13,918,300
        
        
        13,918,300
        
        
        13,918,300






The accompanying unaudited 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 PERIODNINE MONTHS ENDED
        
        
        MARCH 16, 1999SEPTEMBER 30,
        
        
        (INCEPTION) TO2005
        
        
        2004
        
        
        SEPTEMBER 30, 2005OPERATING ACTIVITIES:Deficit during the development stage
        
        $
        (50,491)
        
        $
        (57,405)
        
        
        $
        (524,132)Adjustments to reconcile net loss to net cashused in operating activities:Amortization
        
        
        0
        
        
        3,240
        
        
        
        21,600Stock issued for consulting services
        
        
        0
        
        
        0
        
        
        
        7,495Changes in assets and liabilities:(Increase) decrease in other receivables
        
        
        0
        
        
        0
        
        
        
        (50)Decrease (increase) in prepaid expenses
        
        
        0
        
        
        0
        
        
        
        0(Increase) decrease  in note receivable from related party
        
        
        0
        
        
        0
        
        
        
        0Increase (decrease) in other liabilities
        
        
        0
        
        
        0
        
        
        
        0(Decrease) increase  in accounts payable and accrued expenses
        
        
        21,703
        
        
        8,324
        
        
        
        98,891Net cash used in operating activities
        
        
        (28,788)
        
        
        (45,841)
        
        
        
        (396,196)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
        
        
        30,300
        
        
        46,173
        
        
        
        132,406Net cash provided by financing activities
        
        
        30,300
        
        
        46,173
        
        
        
        420,156Increase in cash
        
        
        1,512
        
        
        332
        
        
        
        2,360Cash, beginning of period
        
        
        848
        
        
        168
        
        
        
        0Cash, end of period
        
        $
        2,360
        
        $
        500
        
        
        $
        2,360




The accompanying unaudited 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)
NINE ENDED MONTHS
SEPTEMBER 30,
        (Unaudited)
FOR THE PERIOD
MARCH 16, 1999
(INCEPTION) TO2005
        2004
        SEPTEMBER 30, 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 unaudited notes are an integral part of these consolidated financial statements.

- 4 -



WISEDRIVER.COM, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)



CONSOLIDATED UNAUDITED NOTES TO FINANCIAL STATEMENTS




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 September 30, 2005 and December 31, 2004, the statements of operations for the nine and three months ended September 30, 2005 and 2004 and cash flows for the nine months ended September 30, 2005 and 2004.



The results of operations for the nine months ended September 30, 2005 and 2004 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 and 2 to the Companys financial statements included in its Annual Report on Form 10-KSB for the year ended December 31, 2004.






2.
        NOTES PAYABLEAs of September 30, 2005, notes payable to Atlas Equity Group, Inc., a related party, aggregated to $132,406.  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 September 30, 2005 aggregated $524,132. 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 NINE MONTHS ENDED SEPTEMBER 30, 2005 AND 2004



Development stage expenses during the nine months ended September 30, 2005 was ($41,701) as compared to development stage expenses during the nine months ended September 30, 2004 was ($54,913).



Expenses for the nine months ended September 30, 2005 were primarily consulting fees ($19,765), accounting ($18,750) and legal services ($500). These professional fees are related primarily to the Companys regulatory filings



Expenses for the nine months ended September 30, 2004 were primarily professional fees such as consulting fees ($32,069), accounting ($16,906) and corporate fees ($1,248). These professional fees are related primarily to the Companys regulatory filings.



THE THREE MONTHS ENDED SEPTEMBER 30, 2005 AND 2004



Development stage expenses during the three months ended September 30, 2005 was ($21,760) as compared to development stage expenses during the three months ended September 30, 2004 was ($29,101).



Expenses for the three months ended September 30, 2005 were primarily consulting fees ($7,175), accounting ($13,750) and legal services ($500). These professional fees are related primarily to the Companys regulatory filings



Expenses for the three months ended September 30, 2004 were primarily professional fees such as consulting fees ($15,069), accounting ($11,294), and corporate fees ($348). These professional fees are related primarily to the Companys regulatory filings.



PERIOD FROM MARCH 16, 1999 (DATE OF INCEPTION) THROUGH SEPTEMBER 30, 2005



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 ($524,132). These expenses were primarily salary ($131,925), office expenses for administrative services ($69,933) and professional fees such as consulting ($95,013), accounting ($95,569) and legal services ($42,136). 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 nine months ended September 30, 2005 and 2004, we had a net loss of $50,491 and $57,405, respectively. Our accumulated deficit since the date of inception is $524,132. Such accumulated losses have resulted primarily from costs incurred in the development of the website, salary and various professional fees.



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.



Critical Accounting Policies



Wisedrivers financial statements and related public financial information are based on the application of accounting principles generally accepted in the United States (GAAP). GAAP requires the use of estimates; assumptions, judgments and subjective interpretations of accounting principles that have an impact on the assets, liabilities, revenue and expense amounts reported. These estimates can also affect supplemental information contained in our external disclosures including information regarding contingencies, risk and financial condition. We believe our use if estimates and underlying accounting assumptions adhere to GAAP and are consistently and conservatively applied. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ materially from these estimates under different
assumptions or conditions. We continue to monitor significant estimates made during the preparation of our financial statements.



Our significant accounting policies are summarized in Notes 1 and 2 of our financial statements. While all these significant accounting policies impact its financial condition and results of operations, management views certain of these policies as critical. Policies determined to be critical are those policies that have the most significant impact on Wisedrivers consolidated financial statements and require management to use a greater degree of judgment and estimates. Actual results may differ from those estimates. Our management believes that given current facts and circumstances, it is unlikely that applying any other reasonable judgments or estimate methodologies would cause effect on our consolidated results of operations, financial position or liquidity for the periods presented in this report.




Item 3.
        Controls and Procedures

Evaluation of disclosure controls and procedures



Our principal executive officer and principal financial officer evaluated our disclosure controls and procedures (as defined in rule 13a-14(c) and 15d-14(c)under the Securities Exchange Act of 1934, as amended) as of a date within 90days before the filing of this annual report (the Evaluation Date). Based on that evaluation, our principal executive officer and principal financial officer concluded that, as of the Evaluation Date, the disclosure controls and procedures in place were adequate to ensure that information required to be disclosed by us, including our consolidated subsidiaries, in reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported on a timely basis in accordance with applicable rules and regulations. Although our principal executive officer and principal financial officer believes our existing disclosure controls and procedures are adequate to
enable us to comply with our disclosure obligations, we intend to formalize and document the procedures already in place and establish a disclosure committee.







Changes in internal controls



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



PART II - OTHER INFORMATION




Item 1. Legal Proceedings.
        None.


Item 2. Changes in Securities.
        None


Item 3. Defaults Upon Senior Securities.
        Not Applicable


Item 4. Submission of Matters to a Vote of Security Holders.
        None


Item 5. Other Information.
        None


Item 6. Exhibits and Reports of Form 8-K.
        None.

No reports on Form 8-K were filed for this quarter of 2005.



SIGNATURES



Pursuant to the requirements of Section 13 or 15(d) of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, on December 20, 2005.






WISEDRIVER.COM, INC.


By:/s/ Martha M. PadronMartha M. PadronCEO and CFO