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 June 30, 2006

[    ]  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 0001-31263

                            Entertainment Is Us, Inc.
        (Exact name of small business issuer as specified in its charter)

             Delaware                               98-0349160
   ------------------------------           ----------------------------------
   (State or other jurisdiction of         (I.R.S. Employer Identification No.)
    incorporation or organization)



                              One Magnificent Mile
                      980 North Michigan Avenue, Suite 1400
                                Chicago, IL 60611
                    (Address of principal executive offices)

                                 (312) 988-4808
                           (Issuer's telephone number)

                      11555 Heron Bay Boulevard, Suite 200
                             Coral Springs, FL 33076
                     (Former name, former address and former
                   fiscal year, if changed since last report)

                                   Copies to:
                           Andrew J. Guzikowski, Esq.
                          Whyte Hirschboeck Dudek S.C.
                           555 East Wells, Suite 1900
                           Milwaukee, Wisconsin 53202
                              Phone: (414) 273-2100
                               Fax: (414) 223-5000


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 past 12 months (or for such
shorter period that the  registrant was required to file such reports),  and (2)
has been subject to such filing requirements for the past 90 days.

                                 Yes [X] No [ ]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act):

                                 Yes [X] No [ ]

NOTE: THE COMPANY WAS MADE AWARE ON AUGUST 21, 2006, AFTER THE END OF THE PERIOD
FOR WHICH  THIS  REPORT IS FILED,  THAT THE  TRANSACTION  PURSUANT  TO WHICH THE
COMPANY  ACQUIRED ITS OPERATING  SUBSIDIARY  (SUNKYO  CORPORATION) MAY HAVE BEEN
INVALID UNDER  JAPANESE  LAW. SEE "RECENT  DEVELOPMENTS,  SUBSEQUENT  EVENTS AND
INTRODUCTORY STATEMENT" ON PAGE 1 OF THIS REPORT.

The number of shares of the issuer's  outstanding  common stock on September 21,
2006 was  111,361,719.  The shares  outstanding as of September 21, 2006 include
5,000,000  shares issued to consultants  during the three months ended March 31,
2006 which are subject to dispute by the  Company.  The Company does not believe
these shares were earned by the required  performance by these consultants under
their Independent Contractor Agreements or that the issuance of these shares was
properly authorized.  See Notes 1 and 3 in the Notes to the Financial Statements
for additional information.

Transitional Small Business Disclosure Format (check one):

                                 Yes [ ] No [X]

<PAGE>
                            ENTERTAINMENT IS US, INC.
                  JUNE 30, 2006 QUARTERLY REPORT ON FORM 10-QSB



                                TABLE OF CONTENTS



                                                                        PAGE
                                                                      --------

RECENT DEVELOPMENTS, SUBSEQUENT EVENTS AND INTRODUCTORY STATEMENT.........1

PART I - FINANCIAL INFORMATION............................................2

REPORT OF INDEPENDENT REGISTERED AUDITOR..................................2

     Item 1.  Financial Statements (Unaudited)............................3

              Consolidated Balance Sheet..................................3

              Consolidated Statements of Operations ......................4

              Consolidated Statement of Stockholders' Deficit ............5

              Consolidated Statements of Cash Flows.......................6

              Notes to Consolidated Financial Statements (Unaudited)......7

     Item 2.   Management's Discussion and Analysis of Financial
               Condition and Results of Operations........................10

     Item 3.   Controls and Procedures ...................................12

PART II - OTHER INFORMATION...............................................13

     Item 1.   Legal Proceedings..........................................13

     Item 2.   Unregistered Sales of Equity Securities and
               Use of Proceeds............................................13

     Item 3.   Defaults Upon Senior Securities............................13

     Item 4.   Submission of Matters to a Vote of Security Holders........13

     Item 5.   Other Information..........................................13

     Item 6.   Exhibits...................................................13



                                        i
<PAGE>

        RECENT DEVELOPMENTS, SUBSEQUENT EVENTS AND INTRODUCTORY STATEMENT


The financial  statements of Entertainment  Is Us, Inc., a Delaware  corporation
(the  "Company")  presented in this report for the three and nine month  periods
ended June 30, 2006 and 2005, reflect a restatement of the Company's  historical
financial  statements in light of an opinion (the "Opinion")  issued by Japanese
counsel to Sunkyo  Corporation  ("Sunkyo")  on August 21,  2006  expressing  the
conclusion that the share exchange  transaction between Sunkyo and Entertainment
Is Us, Inc., a Nevada  corporation  ("EIUS-Nevada")  was not a valid transaction
under  applicable  Japanese law and  therefore  did not cause Sunkyo to become a
wholly owned subsidiary of EIUS-Nevada.  EIUS-Nevada  became a subsidiary of the
Company in a share exchange transaction  consummated on October 12, 2005. If the
conclusion  expressed  in the Opinion is correct,  then the Company does not own
and has never owned Sunkyo. The foregoing information was disclosed in a Current
Report on Form 8-K filed by the Company on August 25, 2006 (the "August 8-K").

As stated in the August 8-K, the  conclusions  expressed in the Opinion have not
been  tested  in any  Japanese  court or with any  other  Japanese  governmental
authority. While this matter is currently under review by the Company's Board of
Directors and legal counsel,  the Company's  preliminary  determination  is that
attempting to test the conclusions  expressed in the Opinion in a Japanese court
or with a Japanese governmental authority could involve protracted and expensive
legal  proceedings  with no certainty that the outcome would be favorable to the
Company.  Accordingly,  as further  disclosed in the August 8-K,  the  Company's
Board of Directors is actively reviewing the Company's legal options,  including
alternative transactions under Japanese law, that would cause Sunkyo to become a
subsidiary  of the Company or to  otherwise  cause the Company to own all of the
assets of Sunkyo. The Company believes that pursuing an alternative  transaction
to be consummated prospectively represents a potentially less costly alternative
and may be able to be  accomplished  more  expeditiously  than  challenging  the
conclusions  expressed  in the Opinion.  At this time,  the  Company's  Japanese
counsel has not advised the Company as to the  feasibility or the potential cost
of such  transaction  or the time  frame  in  which  it  could  be  consummated.
Accordingly,  the Company can provide no assurance that it will be successful in
consummating  a  prospective   transaction  or,  if  such   transaction  can  be
consummated, when it will be consummated.

The  Company  has  concluded  that,  if  it  is  successful  in  consummating  a
transaction  to  cause  Sunkyo  to  become a  subsidiary  of the  Company  or to
otherwise cause the Company to own all of the assets of Sunkyo, it would include
the assets and  operations of Sunkyo in its financial  statements  only from and
after the date such  transaction is consummated.  Accordingly,  at this time the
Company has determined to prepare restated historical financial statements as if
it did not (as of and during the period ended June 30, 2006) and has never owned
Sunkyo.

If the Company is not able to successfully  consummate  such a transaction,  the
Company reserves the right to challenge the conclusions expressed in the Opinion
by any legal means  available  to it. If this  challenge  were to be made and be
successful, although the Company believes this is a highly unlikely scenario, it
could  potentially  result  in the  Company  being  able to  again  restate  its
historical  consolidated  financial  statements  to again include the assets and
operations of Sunkyo.

Also in the Company's Current Report on Form 8-K filed on September 6, 2006, the
Company  announced that Noriyuki  Kanayama,  the Company's  former  Chairman and
Chief  Executive  Officer  resigned  those  positions  and  that the  Board  has
appointed  Miguel  Sebastia  as a Director  to fill the  vacancy  created by Mr.
Kanayama's  resignation from the Board and elected Mr. Sebastia as Interim Chief
Executive Officer.

In the August 8-K,  the Company  stated that prior period  financial  statements
should  not be relied  upon,  specifically:  (1) a Current  Report on Form 8-K/A
filed with the SEC on October 19, 2005, which included  financial  statements of
EIUS-Nevada as of September 30, 2004 and 2003 and for the years ended  September
30, 2004 and 2003 audited by the Company's former independent auditors, DeJoya &
Company and unaudited financial statements of EIUS-Nevada as of and for the nine
months ended June 30, 2005 reviewed by DeJoya & Company, (2) an Annual Report on
Form  10-KSB  filed with the SEC on January 13,  2006 which  included  financial
statements  of the  Company  as of  September  30,  2005 and for the year  ended
September 30, 2005 audited by the Company's current independent auditors, George
Brenner,  CPA and for the year  ended  September  30,  2004  audited by DeJoya &
Company;  (3) a Quarterly  Report on Form 10-QSB  filed with the SEC on February
21, 2006 which  included  unaudited  financial  statements  of the Company as of
December 31, 2005 and 2004 and for the three months ended  December 31, 2005 and
2004 reviewed by George Brenner,  CPA; and (4) a Quarterly Report on Form 10-QSB
filed with the SEC on June 23, 2006 which included  financial  statements of the
Company  as of March 31,  2006 and 2005 and for the three and six  months  ended
March 31, 2006 and 2005, reviewed by George Brenner,  CPA. The Company is in the
process of preparing  restatements  of the foregoing  financial  statements that
included  consolidated  operations  of Sunkyo as a  wholly-owned  subsidiary  of
EIUS-Nevada  (a  wholly-owned  subsidiary  of the Company) and will file them as
promptly as practicable.

                                       1

<PAGE>



                         PART I - FINANCIAL INFORMATION


                               George Brenner, CPA
                           A Professional Corporation
                       10680 W. PICO BOULEVARD, SUITE 260
                          LOS ANGELES, CALIFORNIA 90064
                         310/202-6445 - Fax 310/202-6494

                    REPORT OF INDEPENDENT REGISTERED AUDITOR

Board of Directors
Entertainment Is Us, Inc.

I have reviewed the accompanying  consolidated balance sheet of Entertainment Is
Us,  Inc.  as of June 30,  2006,  and the  related  consolidated  statements  of
operations  for the three and nine month  periods  ended June 30,  2006 and 2005
consolidated  statement  of  stockholder's  deficit  as of  June  30,  2006  and
consolidated  statements of cash flows for the nine month periods ended June 30,
2006  and  2005.  These  financial  statements  are  the  responsibility  of the
Company's management.

I  conducted  my review in  accordance  with  standards  of the  Public  Company
Accounting  Oversight  Board  (United  States).  A review of  interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with auditing  standards  generally accepted in the United States, the objective
of which is the  expression of an opinion  regarding  the  financial  statements
taken as a whole. Accordingly, I do not express such an opinion.

Based on my review, I am not aware of any material  modifications that should be
made to the  accompanying  consolidated  financial  statements for them to be in
conformity with accounting principles generally accepted in the United States.

As  discussed  in  Note 1,  "Summary  of  Significant  Accounting  Policies  (a)
Description of Business,"  consolidated  financial  statements  including Sunkyo
Corporation  were  included  in the  December  31,  2005 and March 31,  2006 10Q
filings with the SEC. However,  because of the uncertainty of the Share Exchange
transaction the accompanying  financial  statements do not include the financial
statements of Sunkyo Corporation.

/s/ George Brenner
------------------
George Brenner, CPA
Los Angeles, California
September 19, 2006


                                       2
<PAGE>



Item 1. Financial Statements



                           CONSOLIDATED BALANCE SHEET
                            Entertainment Is Us, Inc.
                                   (Unaudited)
<TABLE>
<CAPTION>

                                                                      June 30, 2006
                                                                   -------------------
<S>                                                                <C>
                                     ASSETS

Total assets                                                       $                --
                                                                   ===================

                      LIABILITIES AND STOCKHOLDER'S DEFICIT

Current liabilities
    Accounts payable                                               $             3,447
    Due to Related Party                                                       109,050
                                                                   -------------------
      Total current liabilities                                                112,497

Long term liabilities                                                               --
                                                                   -------------------

Total liabilities                                                              112,497

Stockholders' deficit
    Common stock; $0.001 par value; 200,000,000 shares
      authorized, 111,361,719 shares issued and outstanding                    111,362
    Additional paid-in capital                                                  42,173
    Accumulated deficit                                                       (266,032)
                                                                   -------------------
      Total stockholders' deficit                                             (112,497)
                                                                   -------------------

Total liabilities and stockholders' deficit                        $                --
                                                                   ===================

</TABLE>
               See accompanying Notes to Financial Statements and
                   Report of Independent Registered Auditor.


                                       3
<PAGE>


                      CONSOLIDATED STATEMENTS OF OPERATIONS
                            Entertainment Is Us, Inc.
                                   (Unaudited)
<TABLE>
<CAPTION>


                                            Three       Three          Nine           Nine
                                       Months Ended  Months Ended   Months Ended   Months Ended
                                          June 30,     June 30,       June 30,       June 30,
                                            2006       2005            2006           2005
                                        -----------  -----------   -----------     ----------
<S>                                     <C>          <C>           <C>             <C>
Revenues                                $        --  $        --   $        --     $       --

Operating expenses
   Selling, general and administrative      107,273       26,011       147,389         89,567
                                        -----------  -----------   -----------     ----------
    Total operating expenses                107,273       26,011       147,389         89,567
                                        -----------  -----------   -----------     ----------

Net loss                                $  (107,273) $   (26,011)  $  (147,389)   $   (89,567)
                                        ===========  ===========   ===========    ===========

Net loss per common share - basic             (0.00) $     (0.02)  $     (0.00)   $     (0.07)
                                        ===========  ===========   ===========    ===========

Weighted average common shares
outstanding - basic                     111,361,719    1,255,089   105,774,180      1,255,089
                                        ===========  ===========   ===========    ===========
</TABLE>

               See accompanying Notes to Financial Statements and
                   Report of Independent Registered Auditor.


                                       4
<PAGE>

                 CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT
                            Entertainment Is Us, Inc.
                                   (Unaudited)
<TABLE>
<CAPTION>

                                                                                                   Total
                                         Common Stock           Additional      Accumulated     Stockholders'
                                  ---------------------------
                                     Shares        Amount     Paid-in Capital    Deficit          Deficit
                                  ------------- ------------- ---------------- -------------   -------------
<S>                                 <C>           <C>              <C>                         <C>
Balance, September 30, 2005         105,000,000 $     105,000 $             -- $    (118,643)  $     (13,643)

Issuance of stock related to
reverse-merger with
Entertainment Is Us, Inc.             6,311,719         6,312               --            --           6,312

Contributed capital                          --            --            7,223            --           7,223

Issuance of stock for
legal services                           50,000            50           34,950            --          35,000

Net loss                                     --            --               --      (147,389)       (147,389)
                                  ------------- ------------- ---------------- -------------   -------------

Balance, June 30, 2006              111,361,719 $     111,362 $         42,173 $    (266,032)  $    (112,497)
                                  ============= ============= ================ =============   =============
</TABLE>

               See accompanying Notes to Financial Statements and
                   Report of Independent Registered Auditor.


                                       5
<PAGE>
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                            Entertainment Is Us, Inc.
                                   (Unaudited)
<TABLE>
<CAPTION>
                                                               For the Nine         For the Nine
                                                               Months Ended         Months Ended
                                                               June 30, 2006        June 30, 2005
                                                           ---------------------  --------------------
<S>                                                                  <C>                    <C>
Cash flows from operating activities:
    Net loss                                               $            (147,389) $            (89,567)
    Adjustments to reconcile net loss to net
     cash used by operating activities:
      Stock based expenses                                                41,312               105,000
    Changes in operating assets and liabilities:
      Change in accounts payable and accrued expenses                    (10,196)              (15,433)
                                                           ---------------------  --------------------
        Net cash used by operating activities                           (116,273)                   --

Cash flows from financing activities:
    Contributed Capital                                                    7,223                    --
    Advances from related party                                          109,050                    --
                                                           ---------------------  --------------------
        Net cash provided by financing activities                        116,273                    --
                                                           ---------------------  --------------------

Net change in cash                                                            --                    --

Cash, beginning of period                                                     --                    --
                                                           ---------------------  --------------------

Cash, end of period                                        $                  --  $                 --
                                                           =====================  ====================
</TABLE>

               See accompanying Notes to Financial Statements and
                   Report of Independent Registered Auditor.


                                       6
<PAGE>
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                            Entertainment Is Us, Inc.
                                  June 30, 2006
                                   (Unaudited)

1.   Summary of Significant Accounting Policies

(a)  Description of Business.

Entertainment  Is Us, Inc., a Delaware  corporation (the "Company") was formerly
known  as  Auto-Q   International,   Inc.  The  Company's  current  wholly-owned
subsidiary,  Entertainment Is Us, Inc., a Nevada corporation ("EIUS-Nevada") was
formed in 2004 for the purpose of being a holding  company  which would  acquire
entertainment related businesses. On July 24, 2004, EIUS-Nevada issued 8,310,000
shares of its common stock to acquire 100% of Sunkyo Corporation  ("Sunkyo"),  a
Japanese corporation (the "Share Exchange"). EIUS-Nevada had 1,690,000 shares of
common stock outstanding prior to the Share Exchange. Sunkyo develops, operates,
and manages  entertainment  facilities  for Pachinko  games and slot machines in
Japan.

On October 12, 2005,  the Company  consummated a Share  Exchange  Agreement with
EIUS-Nevada.  Prior to this transaction,  the Company was a non-operating public
company  with  6,311,719  shares of common stock  outstanding.  Pursuant to this
share exchange  transaction,  the Company issued 94,500,000 shares of its common
stock for all the outstanding  capital stock of EIUS-Nevada.  Additionally,  the
Company issued 5,500,000 shares to a consultant for consulting  services related
to the Share Exchange Agreement.  This transaction is considered to be a capital
transaction in substance, rather than a business combination. The accounting for
this transaction is that resulting from a reverse  acquisition of the Company by
EIUS-Nevada,  except  goodwill  is not  recorded.  Accordingly,  the  historical
financial  information  prior to October 12, 2005 in the accompanying  financial
statements is that of EIUS-Nevada.

During the nine months ended June 30, 2006, an additional  5,000,000 shares were
issued to consultants  which are subject to dispute by the Company.  The Company
does not believe these shares were earned by the required  performance  by these
consultants under their Independent  Contractor  Agreements or that the issuance
of these shares was properly authorized. See Note 3 for additional information.

On August 21, 2006, the Company became aware of an opinion from a Japanese legal
counsel  engaged  by Sunkyo to review the Share  Exchange  for  compliance  with
applicable  Japanese law which  concluded that the Share Exchange as invalid and
void under the  applicable  Japanese law. As a result,  although  conclusions in
this legal opinion have not been tested in any Japanese  court or with any other
Japanese governmental authority, the Company's Board of Directors has determined
that there is a serious question as to whether the Company effectively  acquired
Sunkyo  pursuant  to the  Share  Exchange  and  whether  Sunkyo is  currently  a
subsidiary of the  EIUS-Nevada as of the date of this report.  Consequently,  on
August 25,  2006,  the  Company's  Board of  Directors  concluded  that  certain
financial  statements  previously  issued  by the  Company  which  included  the
financial statements of Sunkyo may no longer be relied upon and, if the Japanese
legal counsel's opinion is correct, the EIUS-Nevada does not and has never owned
Sunkyo.

* See accompanying Report of Independent Registered Auditor

                                       7
<PAGE>
The  Company's  Board of Directors  intends to take all  appropriate  actions to
rectify  this issue on behalf of the public  stockholders  of the  Company.  The
Board is actively reviewing legal options,  including  alternative  transactions
under  Japanese law, to cause Sunkyo to become a subsidiary of the Company or to
otherwise  cause the  Company to own all of the assets of Sunkyo.  At this time,
the Company can make no  assurance  that it will be  successful  in  identifying
viable legal  options.  The Company  will issue  further  public  communications
relating  to this  issue  as it  determines  such an  alternative  or if  events
otherwise warrant.


Since  October  12,  2005,  the  Company  has filed four  reports  that  include
financial statements which consolidate the assets, liabilities and operations of
Sunkyo with EIUS-Nevada and/or the Company. If the Japanese counsel's opinion is
correct,  the  Company  believes  that under  U.S.  accounting  standards  these
financial  statements may need to be restated to eliminate  Sunkyo,  which would
result in financial  statements  that reflect the Company  owning minimal assets
and conducting no business  operations as it had prior to October 12, 2005 under
the name  Auto-Q  International,  Inc.  The  reports  and  financial  statements
affected consist of the following: (1) a Current Report on Form 8-K/A filed with
the SEC on October 19, 2005, which included financial  statements of EIUS-Nevada
as of September 30, 2004 and 2003 and for the years ended September 30, 2004 and
2003 audited by the Company's former independent auditors, DeJoya & Company, and
unaudited  financial  statements  of  EIUS-Nevada  as of and for the nine months
ended June 30, 2005  reviewed by DeJoya & Company,  (2) an Annual Report on Form
10-KSB  filed  with  the  SEC on  January  13,  2006  which  included  financial
statements  of the  Company  as of  September  30,  2005 and for the year  ended
September 30, 2005 audited by the Company's current independent auditors, George
Brenner,  CPA and for the year  ended  September  30,  2004  audited by DeJoya &
Company,  (3) a Quarterly  Report on Form 10-QSB  filed with the SEC on February
21, 2006 which included  financial  statements of the Company as of December 31,
2005 and 2004 and for the three months ended December 31, 2005 and 2004 reviewed
by George Brenner, CPA, and (4) a Quarterly Report on Form 10-QSB filed with the
SEC on June 23, 2006 which  included  financial  statements of the Company as of
March 31,  2006 and 2005 and for the three and six months  ended  March 31, 2006
and 2005, reviewed by George Brenner,  CPA. These financial statements should no
longer be relied  upon.  The  Company  believes  that,  whether or not Sunkyo is
currently a subsidiary of the Company, this issue does not materially affect the
reported financial condition or results of operations of Sunkyo itself.


* See accompanying Report of Independent Registered Auditor

                                       8
<PAGE>
Accordingly, the accompanying financial statements do not include any operations
related to Sunkyo.

(b)  Basic of Presenting Financial Statements.

The financial  statements  presented  herein include the accounts of the Company
and  its  wholly-owned  subsidiary  EIUS-Nevada  and  have  been  prepared  on a
consolidated  basis and in a manner  reflecting  the  adjustments  necessary  to
conform to  accounting  principles  generally  accepted in the United  States of
America. The Company's year end is September 30.

(c)  Use of Estimates.

Management  of the  Company  has  made a number  of  estimates  and  assumptions
relating to the reporting of assets, liabilities, revenues and expenses, and the
disclosure  of contingent  assets and  liabilities  to prepare  these  financial
statements in conformity with accounting  principles  generally  accepted in the
United States of America. Actual results could differ from those estimates.

(d)  Continued Existence.

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.  At June 30, 2006 the Company has
no assets and no operations  other than  activities  related to maintaining  its
corporate  standing and filing status with the State of Delaware and  Securities
and Exchange Commission and pursuing legal options available to it, as discussed
in Note  1(a),  to  cause  Sunkyo  to  become  a  direct  or  indirect  (through
EIUS-Nevada)  subsidiary  of the  Company or to  otherwise  cause the Company to
beneficially  own all of the  assets of  Sunkyo.  The  ability  to  successfully
resolve  these factors raise  substantial  doubt about the Company's  ability to
continue as a going  concern.  The  financial  statements  of the Company do not
include any adjustments that may result from the outcome of these aforementioned
uncertainties.

2.   Related Party Transactions

As of June 30, 2006, the Company owed Sunkyo $109,050 representing monies loaned
to the Company by Sunkyo for expenses  paid.  There is no formal loan  agreement
for these monies loaned and are considered due on demand,  unsecured and with no
stated interest rate.

3.   Legal Matters

During the nine months ended June 30, 2006,  5,000,000 shares were issued to two
consultants  which are  subject to dispute by the  Company.  These  shares  were
issued  pursuant to Independent  Contractor  Agreements  dated as of November 1,
2005 that each such consultant  entered into with the Company.  Each Independent
Contractor  Agreement  requires the  consultant to actively  attempt to locate a
suitable  merger  candidate as well as analyze and perform  proper due diligence
functions  through the consummation of such  transaction.  The shares were to be
issued to each such consultant only if the consultant  successfully performs all
such services.  As of the date of this report,  the consultants have not located
any suitable merger  candidates,  nor has any such transaction been consummated.
As a result,  the  Company  does not  believe  these  shares  were earned by the
required  performance by these consultants  under their  Independent  Contractor
Agreements.  On February  22,  2006,  before the  issuance  of these  shares was
completed,  the Company's then Chief Executive  Officer sent instructions to the
Company's  transfer agent  attempting to prevent issuance of these shares or any
other shares that would cause  dilution to the  Company's  stockholders  without
appropriate  consideration  to the  Company.  Despite  these  instructions,  the
5,000,000 shares were subsequently issued. The Company is currently  considering
its  alternatives  to obtain the return of these shares,  money damages or other
damages.

* See accompanying Report of Independent Registered Auditor


                                       9
<PAGE>
ITEM 2. Management's  Discussion and Analysis of Financial Condition and Results
of Operations

            CAUTIONARY STATEMENT REGARDING FORWARD LOOKING STATEMENTS

It should be noted that this  Management's  Discussion and Analysis of Financial
Condition and Results of Operations  may contain  "forward-looking  statements."
The terms  "believe,"  "anticipate,"  "intend,"  "goal,"  "expect,"  and similar
expressions  may  identify  forward-looking  statements.  These  forward-looking
statements  represent the Company's current  expectations or beliefs  concerning
future events.  The matters  covered by these  statements are subject to certain
risks and  uncertainties  that could cause actual  results to differ  materially
from those set forth in the forward-looking statements,  including the Company's
dependence on weather-related  factors,  introduction and customer acceptance of
new products, the impact of competition and price erosion, as well as supply and
manufacturing  restraints and other risks and uncertainties.  The foregoing list
should not be construed as exhaustive,  and the Company disclaims any obligation
subsequently  to revise any  forward-looking  statements  to  reflect  events or
circumstances after the date of such statements, or to reflect the occurrence of
anticipated or unanticipated  events. In light of the significant  uncertainties
inherent in the  forward-looking  information  included herein, the inclusion of
such information  should not be regarded as a representation  that the strategy,
objectives or other plans of the Company will be achieved. The Company wishes to
caution  readers  not  to  place  undue  reliance  on any  such  forward-looking
statements, which speak only as of the date made.

Overview

The Company was formed to be an entertainment company operating Pachinko parlors
in Japan through a subsidiary,  Sunkyo Corporation ("Sunkyo").  Sunkyo develops,
operates,  and manages  entertainment  facilities  for  Pachinko  games and slot
machines  in  Japan.  Currently,  5  facilities  are  operating  under  Sunkyo's
management.  Pachinko,  a type of pinball game, is one of the most popular games
in the Japanese entertainment  industry.  HOWEVER, THE COMPANY WAS MADE AWARE ON
AUGUST 21,  2006,  AFTER THE END OF THE  PERIOD FOR WHICH THIS  REPORT IS FILED,
THAT THE  TRANSACTION  PURSUANT  TO WHICH THE  COMPANY  ACQUIRED  ITS  OPERATING
SUBSIDIARY  (SUNKYO  CORPORATION)  MAY HAVE BEEN INVALID UNDER JAPANESE LAW. SEE
"RECENT DEVELOPMENTS, SUBSEQUENT EVENTS AND INTRODUCTORY STATEMENT" ON PAGE 2 OF
THIS REPORT.

Company History

The Company  (formerly known as Auto-Q  International,  Inc) was incorporated in
the  State  of  Delaware  on  April  26,  2001 for the  purpose  of  developing,
distributing  and  installing  products  using  global  positioning  systems and
telematics  technology.  The  Company was not  successful  in  implementing  its
business plan and management determined that it was in the best interests of the
shareholders to discontinue and liquidate its prior operating activities.

On October 12, 2005, the Company and Entertainment Is Us, Inc.  ("EIUS-Nevada"),
a  privately-held  Nevada  corporation,  consummated  the certain Share Exchange
Agreement  (the  "Agreement")  originally  entered into as of November 30, 2004.
Pursuant to the Agreement,  the Company  acquired all of the outstanding  equity
stock of EIUS-Nevada from the EIUS-Nevada Shareholders. As consideration for the
acquisition of EIUS-Nevada,  the Company issued  94,500,000 shares of its common
stock for all the  outstanding  capital of the  EIUS-Nevada.  Additionally,  the
Company issued 5,500,000 shares to a consultant for consulting  services related
to the Share  Exchange  Agreement.  The  Company  claims an  exemption  from the
registration  requirements  of the  Act  for  the  private  placement  of  these
securities  pursuant to Section 4(2) of the Act and/or  Regulation D promulgated
thereunder since,  among other things,  the transaction did not involve a public
offering, the investors were accredited investors and/or qualified institutional
buyers,  the  investors  had access to  information  about the Company and their
investment, the investors took the securities for investment and not resale, and
the  Company  took  appropriate   measures  to  restrict  the  transfer  of  the
securities.

However, based on the Opinion that the share exchange transaction between Sunkyo
Corporation  and  EIUS-Nevada  was  not a  valid  transaction  under  applicable
Japanese  law and  therefore  did not  cause  Sunkyo  to  become a wholly  owned
subsidiary  of  EIUS-Nevada  (see "RECENT  DEVELOPMENTS,  SUBSEQUENT  EVENTS AND
INTRODUCTORY  STATEMENT"  on  page 2 of this  Report),  the  Company's  restated
historical  financial  statements as presented  reflect that the Company did not
own Sunkyo as of the periods  covered by this  Report.  The Company has no other
business  operations and no assets. The Company's Board of Directors is actively
reviewing the Company's legal options,  including alternative transactions under
Japanese  law,  that would cause Sunkyo to become a subsidiary of the Company or
to otherwise cause the Company to own all of the assets of Sunkyo.

The  following  discussion  and analysis is prepared on the basis of the Company
consolidated  with its wholly owned  subsidiary,  EIUS-Nevada,  and excludes the
historical operations of Sunkyo for all periods presented.

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<PAGE>
Results of Operations - Three and Nine Months ended June 30, 2006

Revenues

          As a result of the Opinion and the conclusion that the Company did not
          own Sunkyo  during the  periods  presented,  during the three and nine
          months ended June 30, 2006, the Company had no revenues.

Selling, General & Administrative Expenses

          Selling,  general and  administrative  expenses  for the three  months
          ended June 30, 2006 increased $81,262 to $107,273 from $26,011 for the
          same period in 2005. Selling,  general and administrative expenses for
          the nine months ended June 30, 2006 increased $57,822 to $147,389 from
          $89,567 for the same period in 2005.  The increase for the nine months
          ended  June  30,  2006  compared  to the  same  period  in 2005 is due
          primarily to expenses in maintaining the reporting requirements of the
          Company with the Securities and Exchange Commission, such as legal and
          accounting  fees.  The  Company  expects to  continue  incurring  such
          expenses in the future.

Net Loss

          The  Company's  net loss for the three and nine months  ended June 30,
          2006  increased  $81,262 and  $57,822,  respectively,  to $107,273 and
          $147,389,  respectively,  as  compared  to net  loss  of  $26,011  and
          $147,389, respectively, for the same periods in 2005.

Liquidity and Capital Resources

          As a result of the  restatement of the Company's  restated  historical
          financial statements as presented reflect that the Company did not own
          Sunkyo as of the periods  covered by this  Report,  the Company had no
          revenues  during the three and nine months ended June 30,  2006.  Cash
          balance  as of June 30,  2006  totaled  $0.  Our  current  assets  and
          liabilities  as  of  June  30,  2006  aggregated  $0  and  ($112,497),
          respectively,  resulting in a negative current  liquidity of $112,497.
          Cash flow from operations used $116,273 of cash during the nine months
          June 30,  2006.  Cash  provided by financing  activities  for the nine
          months  ended  June 30,  2006  totaled  $116,273  which was  primarily
          attributable  to advances from Sunkyo.  As of June 30, 2006, we had no
          commitments for capital  expenditures.  Total stockholder's deficit as
          of June 30, 2006 was $112,497.

Off Balance Sheet Arrangements

The Company currently has no off balance sheet arrangements.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United  States of America  requires  the  appropriate
application of certain accounting policies,  many of which require estimates and
assumptions  about  future  events and their  impact on amounts  reported in the
financial  statements  and related  notes.  Since future events and their impact
cannot be determined with certainty,  the actual results will inevitably  differ
from our estimates.

Management  believes  application  of  accounting  policies,  and the  estimates
inherently required by the policies,  are reasonable.  These accounting policies
and estimates are constantly  re-evaluated,  and adjustments are made when facts
and  circumstances  dictate a  change.  Historically,  management  has found the
application  of  accounting  policies  to be  appropriate,  and  actual  results
generally  do not  differ  materially  from  those  determined  using  necessary
estimates.

                                       11
<PAGE>
Item 3. Controls and Procedures

(a)  Evaluation of Disclosure Controls and Procedures.

The Company's Interim Chief Executive Officer has learned that during the period
ended  June  30,  2006  there  were two  material  weaknesses  in the  Company's
disclosure  controls and procedures.  First, Gary Stewart,  the Company's former
Chief Financial  Officer,  allowed third parties to perform essential  functions
for the Company,  including  opening bank accounts,  which  activities have been
outside  of the  effective  control of the  Company's  management.  Second,  the
Company's  former Chief Financial  Officer  authorized the issuance of 5,000,000
shares to  consultants  without the  knowledge  of the  Company's  former  Chief
Executive  Officer  and  without  performance  by the  consultants  under  their
Independent Contractor Agreements required as a condition to the issuance of the
shares.  To address these control issues,  the Company's  former Chief Executive
Officer, Noriyuki Kanayama,  demanded that Gary Stewart resign as a director and
Chief Financial  Officer.  Mr. Stewart  resigned on June 8, 2006. These material
weaknesses  were disclosed to the Company's  external  auditors by the Company's
former Chief  Executive  Officer  prior to September 2, 2006 when the  Company's
current Interim Chief Executive Officer assumed his responsibilities.

The material  weaknesses  in  disclosure  controls and  procedures  that existed
during the period presented were corrected by the resignation and removal of Mr.
Stewart  as a director  and Chief  Financial  Officer of the  Company on June 8,
2006. As of June 30, 2006,  the Company had one director (Mr.  Kanayama) and one
executive officer (Mr. Kanayama).  Further, this Report is prepared on the basis
that the Company did not, at June 30, 2006 or at any time during the nine months
ended June 30, 2006,  own Sunkyo  Corporation.  Accordingly,  the Company has no
business  or  operations.  As of the date of this  report,  the  Company has two
directors (Messrs. Loic Humphreys and Miguel Sebastia). The Company has a single
officer (Mr. Sebastia also serves as Interim Chief Executive Officer) and has no
employees.

As of the date of this Report, the Company's Interim Chief Executive Officer has
evaluated of the Company's  disclosure  controls and  procedures  (as defined in
Rule  13a-15(e)  and Rule  15d-15(e) of the Exchange Act) as they existed at the
period ended June 30, 2006. Because the material weaknesses identified above had
been  corrected  prior to such date,  the Interim  Chief  Executive  Officer has
concluded  that as of June 30,  2006,  the  Company's  disclosure  controls  and
procedures were effective to ensure that information required to be disclosed by
the Company in the reports  that it files or submits  under the  Exchange Act is
recorded, processed,  summarized and reported, within the time periods specified
in the Commission's rules and forms.

(b) Changes in Internal Controls Over Financial Reporting.

To the best knowledge of the Company's  Interim Chief Executive  Officer,  there
were no changes in the  Company's  internal  controls over  financial  reporting
during its last fiscal quarter,  which  materially  affected,  or are reasonably
likely to materially  affect,  the  Company's  internal  control over  financial
reporting,  except for  improvements to internal  controls which are believed to
have resulted from the  resignation and removal of Mr. Stewart as an officer and
director of the Company.

(c) Limitations on Effectiveness of Disclosure Controls and Procedures.

Disclosure   controls  and  procedures  cannot  provide  absolute  assurance  of
achieving financial reporting objectives because of their inherent  limitations.
Disclosure  controls and procedures is a process that involves  human  diligence
and  compliance  and is subject to lapses in judgment and  breakdowns  resulting
from human failures. Disclosure controls and procedures also can be circumvented
by collusion or improper management override. Because of such limitations, there
is a risk that  material  misstatements  may not be  prevented  or detected on a
timely basis by disclosure  controls and  procedures.  However,  these  inherent
limitations are known features of the financial reporting process. Therefore, it
is  possible  to design  into the  process  safeguards  to  reduce,  though  not
eliminate, this risk.


                                       12
<PAGE>
                           PART II - OTHER INFORMATION

Item 1. Legal Proceedings

        Not applicable.


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

        Not applicable.


Item 3. Defaults Upon Senior Securities

        Not applicable.


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

        Not applicable.


Item 5. Other Information

        Not applicable.

Item 6. Exhibits


10.1 Indemnification  Agreement  with  Loic R.  Humphreys  (as  incorporated  by
     reference to Form 8-K filed on July 10, 2006).

31.1 Certification  by  Principal  Executive  Officer  and  Principal  Financial
     Officer, required by Rule 13a- 14(a) or Rule 15d-14(a) of the Exchange Act,
     promulgated pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1 Certification  by  Principal  Executive  Officer  and  Principal  Financial
     Officer,  required by Rule  13a-14(b) or Rule 15d-14(b) of the Exchange Act
     and  Section  1350 of  Chapter 63 of Title 18 of the  United  States  Code,
     promulgated pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.


                                       13
<PAGE>
                                   SIGNATURES

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

                                         ENTERTAINMENT IS US, INC.

September 21, 2006                       /s/ Miguel Sebastia
                                         -------------------
                                         Name: Miguel Sebastia
                                         Title: Interim Chief Executive Officer



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