**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**





**Form
      10-QSB**





**[
      X ] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE**


**SECURITIES
      EXCHANGE ACT OF 1934**





For
      the
      quarterly period ended March 31, 2006


or





**[  
      ] 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 000-29929





**COMMUNICATE.COM
      INC.**


(Exact
      name of small business as specified in its charter)





Nevada  88-0346310





(State
      or
      other jurisdiction of   (IRS
      Employer


incorporation
      or organization)  Identification
      Number)





#600
      -
      1100 Melville Street, Vancouver, B.C. V6E 4A6


(Address
      of principal executive offices)





(604)
      697-0136


(Issuer's
      telephone number)





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 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.


**[
      X ] Yes [   ] No**





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


**[  
      ] Yes [ X ] No**





**APPLICABLE
      ONLY TO CORPORATE ISSUERS**





State
      the
      number of shares outstanding of each of the issuer's classes of common equity,
      as of the latest practicable date.





Common
      Stock  17,756,339 shares
      outstanding


$.001 Par Value  as
      of May 11,
      2006





Transitional
      Small Business Disclosure Format (Check one): Yes [  ] No [X]





***Page
          - 1***


**** **COMMUNICATE.COM
      INC.**


**REPORT
      ON FORM 10-QSB**


**QUARTER
      ENDED MARCH 31, 2006**


**TABLE
      OF CONTENTS**





**PART
      I.****Financial
      Information**





Item
      1.Financial
      Statements





Consolidated
      Balance sheets as of March 31, 2006 and December 31, 2005


Consolidated
      Statements of Operations for the periods ended March 31, 2006 and March 31,
      2005


Consolidated
      Statements of Cash Flows for the periods ended March 31, 2006 and March 31,
      2005


Notes
      to
      the Consolidated Financial Statements





Item
                2.
            Management's
                discussion and analysis of financial condition
                and results of operations





Item
      3.Controls
      and Procedures.








**PART
      II.****Other
      Information**





Item
      1.Legal
      Proceedings.





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





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.





Signatures





Certifications





***Page
          - 2***


**PART
      I - FINANCIAL INFORMATION**








**Item
      1: Financial Statements.**





The
      response to Item 1 has been submitted as a separate section of this Report
      beginning on page F-1.








**Item
      2: Management’s discussion and analysis of financial condition
      and results of operations** ****





Registrant,
      through its majority-owned subsidiaries, Domain Holdings, Inc. (“DHI”, formerly
      Communicate.com Inc.) and FrequentTraveller.com Inc. (“FrequentTraveller”)
      (together the "Subsidiaries"), is involved in businesses that exploit commercial
      uses of the Internet. DHI markets and licenses a portfolio of domain names,
      a
      number of which generate high amounts of internet traffic because of, among
      other things, their generic description of a specific product or services
      category.





Registrant
      has focused since the beginning of 2001 on developing revenue streams from
      its
      domain names and improving its financial position. Registrant generates revenue
      from leasing domain names, sales commissions from the sale of third-party
      products and services utilizing the Internet, "pay-per-click" revenue and the
      trading of domain name assets. Since May 2003, Registrant has begun selling
      fragrances and beauty and sports products online directly to consumers and
      in
      October 2003 begun selling travel services through its website
      FrequentTraveller.com.





Registrant
      presently employs twenty full-time employees and three consultants and occupies
      approximately 5,000 square feet of office space in Vancouver, British Columbia
      and Bellingham, Washington.





**(a)**  **Selected
      Financial Data**





The
      following selected financial data was derived from Registrant’s unaudited
      consolidated financial statements. The information set forth below should be
      read in conjunction with Registrant’s financial statements and related notes
      included elsewhere in this report.


***Page
          - 3***





For
                the Quarters EndedMarch
                31, 2006
            
            March
                31, 2005Statements
                of Operations DataDomain
                Name Leasing and Advertising
            $
            89,272
            
            $
            337,337Domain
                Name
            
            123,800
            
            
            --eCommerce
            
            1,297,201
            
            
            640,989Royalty
            
            21,673
            
            
            --Total
                Sales
            
            1,531,946
            
            
            978,326Domain
                Names
            
            65,900
            
            
            --eCommerce
            
            1,095,291
            
            
            553,116Total
                Cost of Sales
            
            1,161,191
            
            
            553,116Gross
                Profit
            
            370,755
            
            
            425,210Marketing
            
            (63,507
            )
            
            (32,696
            )General
                and Administrative
            
            (107,759
            )
            
            (65,446
            )Management
                Fees and Salaries
            
            (227,205
            )
            
            (186,905
            )Professional
                Fees
            
            (17,517
            )
            
            (10,601
            )Depreciation
            
            (3,967
            )
            
            (2,134
            )Operating
                Income (Loss)
            
            (49,200
            )
            
            127,428Interest
                Income
            
            10,083Gain
                on Debt Settlement
            
            --
            
            
            6,044Net
                Income (Loss) for the Period
            $
            (39,117
            )
            $
            133,472Basic
                Earnings (Loss) per Share
            $
            (0.00
            )
            $
            0.01Weighted
                Average Shares Outstanding
            
            17,756,339
            
            
            15,024,188





Balance
                Sheet Data
            As
                at
              March
                31, 2006
            
            As
                at
              December
                31, 2005Current
                Assets
            $
                1,650,748
            
            $
                1,952,172Resticted
                Cash
            
            20,000
            
            
            20,000Fixed
                Assets
            
            52,705
            
            
            52,640Intangible
                Assets
            
            1,473,778
            
            
            1,539,678Total
                Assets
            $
            3,197,231
            
            $
            3,564,490Accounts
                Payable & Accrued Liabilities
            $
            563,411
            
            $
            934,734Loan
                Advance
            
            43,180
            
            
            --Common
                Stock
            
            8,766
            
            
            8,766Additional
                Paid in Capital
            
            3,445,751
            
            
            3,445,751Accumulated
                Deficit
            
            (863,877
            )
            
            (824,761
            )Total
                Stockholders’ Equity
            $
            2,590,640
            
            $
            2,629,756Total
                Liabilities and Stockholders’ Equity
            $
            3,197,231
            
            $
            3,564,490





***Page
          - 4***


**(b)**  **Results
      of Operations**





REVENUES
      AND COSTS OF REVENUES .





Domain
      Name Leasing and Advertising . In
      the
      first quarter of 2006, Registrant generated domain name leasing and advertising
      revenue of $89,272 as compared to $337,337 in the first quarter of 2005, a
      decrease of 73.5%. While the transfers of body.com and Brazil.com to generate
      eCommerce sales accounted for some of the decrease, advertising revenue has
      been
      adversely affected by changes made by Internet search engines which
      significantly reduced the volume of Internet traffic directed to Registrant’s
      network of advertising sites. While there are signs which begin to show traffic
      improvement, Management expects this line of revenue to remain the same over
      the
      next several quarters. Management has no current plan to convert any additional
      advertising websites into retailing sites.





Domain
      Name Sales .
      In the
      first quarter of 2006, the Registrant sold Vancouver.com for $123,800 which
      had
      a cost of $65,900 pursuant to a sale agreement entered into in 2001. Management
      has concluded its strategy to recapitalize the Registrant through the selling
      of
      non-strategic domain names. Proceeds from the prior sales of domain names were
      used to repay a note payable and to enhance the Registrant’s financial ratios
      and liquidity. Management has begun acquiring new domain names both individually
      and as a portfolio to replenish its asset base and to increase its advertising
      revenue. While Registrant has no immediate plans to sell any domain names in
      the
      near future, it will evaluate opportunities as they arise.





eCommerce
      Sales .
      Registrant began converting Internet traffic into customers by directly
      marketing and selling consumable goods. Registrant launched its cologne.com
      and
      perfume.com Internet retail sites in May 2003, its karate.com Internet retail
      site in 2004, and most recently soft-launched its body.com Internet retail
      site
      in March 2006. In the first quarter of 2006, the combined retail sites generated
      sales of $1,160,775 (2005 Q1 - $524,049), or approximately $12,900 per day
      (2005
      Q1 - $5,800 per day), with cost of purchases and shipping totaling $983,111
      (2005 Q1 - $446,621) resulting in gross profit of $177,664 and gross profit
      margin of approximately 15.3% (2005 Q1 - 14.8%). Comparable quarterly sales
      have
      increased by 122% while gross profit margin in percentage term has increased
      by
      3.8%. While there is a slight improvement in the margin compared to the first
      quarter in 2005, first quarter margin in 2006 is below Management’s minimum
      margin target of 20% as sales returns following the holiday season have become
      a
      factor in reducing profit margin. Also, higher shipping costs, in the form
      of
      fuel surcharges, also crimped profit margin. In the meanwhile, Management
      believes its recently implemented heuristic method of vendor selection, based
      on
      analyzing a vendor’s stock selection, calculated margin, past service history
      and shipping costs, has mitigated some of the downward margin pressure.
      Management will continue to monitor its overall product offerings to maintain
      an
      acceptable gross profit margin of between 20% to 22% and to grow eCommerce
      sales.





In
      the
      first quarter of 2006, Registrant through its travel business subsidiary
      generated eCommerce service sales of $132,426 at a cost of $112,180 as compared
      to sales of $116,940 at a cost of $106,495 in the first quarter of 2005. The
      travel operation incurred a net loss of $51,118 in the first quarter of 2006
      and
      an accumulated deficit of $392,630 since inception in October 2002. During
      the
      first quarter of 2006, the subsidiary has expensed as salaries $31,780 for
      developing a new information management system. While Management has reduced
      the
      monthly overhead by consolidating its base of operation it is disappointed
      that
      it has not reached its revenue target of $150,000 per month and will continue
      to
      work to meet this goal. Management continues to build its travel business by
      forming affiliations with partners in Southeast Asia and in Brazil and estimates
      that the travel business will break-even when sales approach $150,000 per
      month.




***Page
          - 5***





Royalty .
      In the
      first quarter of 2006, Registrant began to record royalty revenue related to
      automobile.com, exercise.com and makeup.com. Royalty revenue for each of the
      domain names is recorded at $2,500 per month less any advertising revenue
      attributable to the domain name during the quarter. Management is currently
      in
      discussion with Manhattan Assets Corp regarding the exchange of call.com for
      any
      remaining future royalty revenue; however, the discussion is preliminary, and
      no
      agreement may be reached. Also, no royalty revenue is recorded as earned from
      FrequentTraveller.com for the current quarter or for anytime.
      FrequentTraveller.com has been operating at a loss and has a shareholders’
deficit. Registrant in the foreseeable future will not be accruing any royalty
      revenue from FrequentTraveller.com until collectibility is reasonably
      assured.





MARKETING.
      Registrant continues to advertise online by paying-for-clicks and
      search-engine-placements and affiliate marketing. In the first quarter of 2006,
      Registrant recorded marketing expenses of $63,507 or 4.9% of eCommerce sales
      as
      compared to $32,696 or 5.1% of comparable first quarter sales in 2005. Marketing
      expense is in line with expectation, and Management expects marketing expenses
      to increase as sales increase and has planned to spend up to 10% of gross
      product sales for marketing in 2006.





GENERAL
      AND ADMINISTRATIVE. Registrant’s general and administrative expenses consist of
      costs for general and corporate functions, including facility fees, travel,
      telecommunications and investor relations. In the first quarter of 2006,
      Registrant recorded general and administrative expense of $107,759 (7.0% of
      total sales) as compared to $65,446 in the first quarter of 2005, an increase
      of
      64.7%. While much of the increase came from increase in credit card transaction
      processing fees reflecting the increase in comparable quarterly sales, credit
      card chargeback costs also contributed to the expense increase. Credit card
      chargeback costs arose from fraudulent transactions conducted over the
      Registrant’s websites and totaled $12,346 during the quarter. Management
      believes its chargeback experience ratio is below industry average and that
      its
      preauthorization screening process remains effective. Management expects general
      and administrative expenses to increase as total revenue increases but will
      attempt to maintain general and administrative costs below 10% of total
      sales.





MANAGEMENT
      FEES AND SALARIES. In the first quarter of 2006, Registrant incurred management
      fees and staff salaries of $227,205, an increase of 21.6% over the first quarter
      of 2005 of $186,905. Salary and wage increases and the strengthening of the
      Canadian dollar, roughly 5.9% year over year, have all impacted this line of
      expenses. Management expects staff salaries to remain stable in the coming
      quarters as Management assesses staffing level and productivity
      returns.




***Page
          - 6***





PROFESSIONAL
      FEES. Professional fees include legal and auditing fees. During the first
      quarter of 2006, professional fees totaled $17,517 as compared to $10,601 in
      the
      first quarter of 2005, an increase of 65.2%. Management attributes much of
      the
      increases to costs associated with regulatory compliance in the ordinary course
      of business. In the coming quarter, Management expects professional fees to
      increase as the travel subsidiary will continues its effort in filing its Form
      SB-2 to finance and develop its travel business.. Other than professional fees
      related to regulatory compliance and to the travel subsidiary’s Form SB-2
      filing, Management is unaware of factors which are likely to increase
      professional fees in the coming quarters of 2006.





**(c)**  **Liquidity
      and Capital Resources**





Registrant
      seeks to generate revenue from (i) leasing domain names to third parties to
      conduct on-line businesses; (ii) selling products and services of both company
      owned inventory and of inventory owned by third parties; (iii) fees resulting
      from Internet traffic click-throughs generated by company owned domain name
      assets; and (iv) trading of domain name assets.





Management’s
      previously stated goal of eliminating the working capital deficiency has been
      achieved in the third quarter of 2004 and maintained into the third quarter
      of
      2005. At March 31, 2006 Registrant had current assets in excess of current
      liabilities resulting in a positive working capital of $1,044,157 as compared
      to
      a working capital of $1,017,438 at the fiscal year ending December 31, 2005.
      During the three-months ended March 31, 2006 Registrant had a net loss of
      $39,117 and a decrease in cash of $231,212, compared to net income of $133,472
      and an increase in cash of $164,751 for the same three-month period of last
      year. Operating activities generated cash outflows of $382,759 after primarily
      reducing accounts payable. During the three months ended March 31, 2006, the
      Registrant redeemed $112,399 in bonds held as investment, and borrowed $43,180
      in short-term financing through its travel subsidiary. From the beginning of
      the
      fiscal year to March 31, 2006, Registrant has increased its accumulated deficit
      to $863,877 from $824,761 and has stockholders’ equity of
      $2,590,640.





In
      October 2003, Registrant became a majority shareholder of FrequentTraveller
      which has developed and is operating travel sale websites utilizing
      non-exclusive access to Registrant’s domain names Vietnam.com, Malaysia.com,
      Indonesia.com, and Brazil.com. Registrant will continue to own the
      aforementioned domain names and to develop businesses other than travel sales
      for them. FrequentTraveller has one manager and is not expected to generate
      sufficient revenue to cover expenses for at least twelve months. Any fund
      shortfall, currently requiring $15,000 per month, will be covered by Registrant
      or by sourcing outside capital. During the first three months of 2006, FT
      borrowed $43,180 from a third party on a non-secured no interest basis. Since
      inception, FT has raised $338,926 in private placement equity, including
      $120,000 invested by the Registrant, and accumulated a deficit of $443,818
      with
      total shareholders’ deficit of $104,892. On July 19, 2005, FT filed a Form SB-2
      offering up to 4,000,000 common shares at a price of $0.50 per share on a
      non-sponsored best effort basis. While the offering has been filed, it is not
      yet effective and may not become effective. FT plans to use any proceeds from
      this planned offering to expand its business and for working capital
      purposes.




***Page
          - 7***





While
      Registrant has a positive working capital position, its currently reported
      quarter has experienced a loss. If the operating losses continue Registrant
      may
      be required to seek additional capital from external sources. Registrant expects
      to raise any additional funds by way of equity and/or debt financing, and
      through the sale of non-strategic domain name assets. However, Registrant may
      not be able to raise the required funds from such financings, depending on
      volatile market conditions and the perception by investors of those companies
      that, like Registrant, engage in e-commerce and related businesses.





Registrant
      has no current plans to purchase any plant or significant
      equipment.








**(d)**
            **Recent
                Accounting Pronouncements**





In
      February 2006, the FASB issued SFAS No. 155, Accounting for Certain Hybrid
      Financial Instruments-an amendment of FASB Statements No. 133 and 140, to
      simplify and make more consistent the accounting for certain financial
      instruments. SFAS No. 155 amends SFAS No. 133, Accounting for Derivative
      Instruments and Hedging Activities, to permit fair value remeasurement for
      any
      hybrid financial instrument with an embedded derivative that otherwise would
      require bifurcation, provided that the whole instrument is accounted for on
      a
      fair value basis. SFAS No. 155 amends SFAS No. 140, Accounting for the
      Impairment or Disposal of Long-Lived Assets, to allow a qualifying
      special-purpose entity to hold a derivative financial instrument that pertains
      to a beneficial interest other than another derivative financial instrument.
      SFAS No. 155 applies to all financial instruments acquired or issued after
      the
      beginning of an entity's first fiscal year that begins after September 15,
      2006,
      with earlier application allowed. The adoption of SFAS No. 155 on January 1,
      2006 had no impact on our financial statements.





In
      March
      2006, the Financial Accounting Standards Board issued Statement of Financial
      Accounting Standards No. 156 ("SFAS No. 156"), Accounting for Servicing of
      Financial Assets, an amendment of FASB Statement No. 140, Accounting for
      Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.
      SFAS No. 156 requires all separately recognized servicing assets and servicing
      liabilities be initially measured at fair value, if practicable, and permits
      for
      subsequent measurement using either fair value measurement with changes in
      fair
      value reflected in earnings or the amortization and impairment requirements
      of
      Statement No. 140. The subsequent measurement of separately recognized servicing
      assets and servicing liabilities at fair value eliminates the necessity for
      entities that manage the risks inherent in servicing assets and servicing
      liabilities with derivatives to qualify for hedge accounting treatment and
      eliminates the characterization of declines in fair value as impairments or
      direct write-downs. SFAS 156 is effective for an entity's first fiscal year
      beginning after September 15, 2006. The adoption of SFAS No. 156 on January
      1,
      2006 had no impact on our financial statements.








**(e)**  **Uncertainties
      Relating to Forward-Looking Statements**





Management’s
      discussion and analysis of Registrant’s financial condition and the results of
      its operations and other sections of this report, contain forward looking
      statements that are based upon the current beliefs and expectations of
      Registrant’s management, as well as assumptions made by, and information
      currently available to, Registrant’s management. Because these statements
      involve risks and uncertainties, actual actions and strategies and the timing
      and expected results may differ materially from those expressed or implied
      by
      the forward-looking statements. As well, Registrant’s future results,
      performance or achievements could differ materially from those expressed in,
      or
      implied by, any forward-looking statements. Future events and actual results
      could differ materially from those set forth in or underlying the
      forward-looking statements.




***Page
          - 8***





**Item
      3: Controls and Procedures.**





**Disclosure
      Controls and Procedures**





David
      M.
      Jeffs, Registrant’s Chief Executive Officer, and J. Cameron Pan, Registrant’s
      Chief Financial Officer have evaluated the effectiveness of Registrant’s
      disclosure controls and procedures (as such term is defined in Rules 13a-15
      and
      15d-15 under the Securities Exchange Act of 1934 (the “Exchange Act” )) as of
      the end of the period covered by this quarterly report (the “Evaluation Date”).
      Based on such evaluation, they have concluded that, as of the Evaluation Date,
      Registrant’s disclosure controls and procedures are effective in alerting
      Registrant on a timely basis to material information required to be included
      in
      its reports filed or submitted under the Exchange Act.





**Changes
      in Internal Controls**





During
      the quarter of the fiscal year covered by this report, there were no changes
      in
      Registrant’s internal controls or, to the Registrant’s knowledge, in other
      factors that have materially affected, or are reasonably likely to materially
      affect, these controls and procedures subsequent to the date Registrant carried
      out this evaluation.







**PART
      II - OTHER INFORMATION**




Item
      1. Legal Proceedings.





In
      December 1999, DHI commenced a lawsuit in the Supreme Court of British Columbia
      (No. C996417) against Paul Green, the former chief executive officer of DHI,
      for
      breach of fiduciary duty for wrongfully attempting to appropriate the
      Subsidiary’s business opportunities. DHI is seeking an undetermined amount of
      damages and a declaration that it had just cause to terminate Paul Green as
      the
      CEO in or about June 1999. No decision has been rendered in this case and
      Registrant cannot predict whether DHI will prevail, and if it does, what the
      terms of any judgment may be.





The
      former Chief Executive Officer of DHI, Paul Green, commenced a legal action
      against DHI on March 9, 2000 in the Supreme Court of British Columbia (No.
      S001317) for wrongful dismissal and breach of contract. He is seeking, at a
      minimum, 18.39% of the outstanding shares of DHI, specific performance of his
      contract, special damages in an approximate amount of $30,000, aggravated and
      punitive damages, interest and costs. On June 1, 2000, DHI filed a Defence
      and
      Counterclaim against this individual claiming damages and special damages for
      breach of fiduciary duty and breach of his employment contract. The outcome
      of
      these legal actions is currently not determinable and as such the amount of
      loss, if any, resulting from this litigation is presently not
      determinable.




***Page
          - 9***





Registrant
      is not aware of any other pending or threatened material legal
      proceedings.





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





During
      the quarter of the fiscal year covered by this report, (i) Registrant did not
      modify the instruments defining the rights of its shareholders, (ii) no rights
      of any shareholders were limited or qualified by any other class of securities,
      and (iii) Registrant did not sell any unregistered equity
      securities.





Item
      3. Defaults Upon Senior Securities.





During
      the quarter of the fiscal year covered by this report, no material default
      has
      occurred with respect to any indebtedness of Registrant. Also, during this
      quarter, no material arrearage in the payment of dividends has
      occurred.





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





No
      matter
      was submitted to a vote of security holders, through the solicitation of proxies
      or otherwise, during the three months of the fiscal year covered by this
      report.





Item
      5. Other Information.





During
      the quarter of the fiscal year covered by this report, Registrant reported
      all
      information that was required to be disclosed in a report on Form 8-K.





Item
      6. Exhibits.





(A)  Index
      to and Description of Exhibits.





EXHIBIT
            DESCRIPTIONF-1
            Financial
                Statements.31
            Section
                302 Certification of Chief Executive Officer and Chief Financial
                Officer32
            Section
                906 Certificate of Chief Executive Office and Chief Financial
                Officer








***Page
          - 10***


**SIGNATURES**





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





**COMMUNICATE.COM
      INC.**













By:
      */s/ David M. Jeffs*      ******


Name:  **David
      M. Jeffs**


Title **:**  **Director
      and CEO**


Dated:  **May
      12, 2006**










By:
      */s/ J. Cameron Pan*     ******


Name:  **J.
      Cameron Pan**


Title **:**  **CFO**


Dated:  **May
      12, 2006**








***Page
          - 11***












**Exhibit
      31**













***Page
          - 12***


**CERTIFICATIONS**


I,
      David
      M Jeffs, certify that:




1.
      I have
      reviewed this quarterly report on Form 10-QSB of Communicate.com Inc.;




2.
      Based
      on my knowledge, this quarterly report does not contain any untrue statement
      of
      a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were
      made, not misleading with respect to the period covered by this report;




3.
      Based
      on my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the financial
      condition, results of operations and cash flows of the small business issuer
      as
      of, and for, the periods presented in this report;




4.
      The
      small business issuer’s other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as defined
      in
      Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
      reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
      small business issuer and have:




(a)
      Designed such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to ensure that
      material information relating to the small business issuer, including its
      consolidated subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being prepared;




(b)
      Designed such internal control over financial reporting, or caused such internal
      control over financial reporting to be designed under our supervision, to
      provide reasonable assurance regarding the reliability of financial reporting
      and the preparation of financial statements for external purposes in accordance
      with generally accepted accounting principles;




(c)
      Evaluated the effectiveness of the small business issuer’s disclosure controls
      and procedures and presented in this report our conclusions about the
      effectiveness of the disclosure controls and procedures, as of the end of the
      period covered by this report based on such evaluation; and




(d)
      Disclosed in this report any change in the small business issuer’s internal
      control over financial reporting that occurred during the small business
      issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal
      quarter in the case of an annual report) that has materially affected, or is
      reasonably likely to materially affect, the small business issuer’s internal
      control over financial reporting; and




5.
      The
      small business issuer’s other certifying officer(s) and I have disclosed, based
      on our most recent evaluation of internal control over financial reporting,
      to
      the small business issuer’s auditors and the audit committee of the small
      business issuer’s board of directors (or persons performing the equivalent
      functions):




(a)
      All
      significant deficiencies and material weaknesses in the design or operation
      of
      internal control over financial reporting which are reasonably likely to
      adversely affect the small business issuer’s ability to record, process,
      summarize and report financial information; and




(b)
      Any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the small business issuer’s internal control over
      financial reporting.







Date:
      May
      12, 2006





***/s/
      David M Jeffs***


David
      M
      Jeffs, Director and CEO


***Page
          - 13***


**CERTIFICATIONS**


I,
      J
      Cameron Pan, certify that:




1.
      I have
      reviewed this quarterly report on Form 10-QSB of Communicate.com Inc.;




2.
      Based
      on my knowledge, this quarterly report does not contain any untrue statement
      of
      a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were
      made, not misleading with respect to the period covered by this report;




3.
      Based
      on my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the financial
      condition, results of operations and cash flows of the small business issuer
      as
      of, and for, the periods presented in this report;




4.
      The
      small business issuer’s other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as defined
      in
      Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
      reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
      small business issuer and have:




(a)
      Designed such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to ensure that
      material information relating to the small business issuer, including its
      consolidated subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being prepared;




(b)
      Designed such internal control over financial reporting, or caused such internal
      control over financial reporting to be designed under our supervision, to
      provide reasonable assurance regarding the reliability of financial reporting
      and the preparation of financial statements for external purposes in accordance
      with generally accepted accounting principles;




(c)
      Evaluated the effectiveness of the small business issuer’s disclosure controls
      and procedures and presented in this report our conclusions about the
      effectiveness of the disclosure controls and procedures, as of the end of the
      period covered by this report based on such evaluation; and




(d)
      Disclosed in this report any change in the small business issuer’s internal
      control over financial reporting that occurred during the small business
      issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal
      quarter in the case of an annual report) that has materially affected, or is
      reasonably likely to materially affect, the small business issuer’s internal
      control over financial reporting; and




5.
      The
      small business issuer’s other certifying officer(s) and I have disclosed, based
      on our most recent evaluation of internal control over financial reporting,
      to
      the small business issuer’s auditors and the audit committee of the small
      business issuer’s board of directors (or persons performing the equivalent
      functions):




(a)
      All
      significant deficiencies and material weaknesses in the design or operation
      of
      internal control over financial reporting which are reasonably likely to
      adversely affect the small business issuer’s ability to record, process,
      summarize and report financial information; and




(b)
      Any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the small business issuer’s internal control over
      financial reporting.







Date:
      May
      12, 2006





***/s/
      J Cameron Pan***


J
      Cameron
      Pan - CFO


***Page
          - 14***

















**Exhibit
      32**














***Page
          - 15***




**CERTIFICATION
      PURSUANT TO**


**18
      U.S.C. SECTION 1350,**


**AS
      ADOPTED PURSUANT TO**


**SECTION
      906 OF THE SARBANES-OXLEY ACT OF 2002**








In
      connection with the Quarterly Report of Communicate.com Inc. (“Communicate”) on
      Form 10-QSB for the period ending March 31, 2006 as filed with the Securities
      and Exchange Commission on the date hereof (the “Report”), I, David M. Jeffs,
      President, Chief Executive Officer of Communicate and the sole member of the
      Board of Directors, certify, pursuant to s.906 of the Sarbanes-Oxley Act of
      2002, that:




(1)
      The
      Report fully complies with the requirements of section 13(a) or 15(d) of the
      Securities Exchange Act of 1934; and




(2)
      The
      information contained in the Report fairly represents, the financial condition
      and result of operations of Communicate.








*/s/
      David M. Jeffs*


David
      M.
      Jeffs


Chief
      Executive Officer






May
      12,
      2006






***Page
          - 16***









**CERTIFICATION
      PURSUANT TO**


**18
      U.S.C. SECTION 1350,**


**AS
      ADOPTED PURSUANT TO**


**SECTION
      906 OF THE SARBANES-OXLEY ACT OF 2002**








In
      connection with the Quarterly Report of Communicate.com Inc. (“Communicate”) on
      Form 10-QSB for the period ending March 31, 2006 as filed with the Securities
      and Exchange Commission on the date hereof (the “Report”), I, J. Cameron Pan,
      Secretary, Treasurer, and Chief Financial Officer of Communicate, certify,
      pursuant to s.906 of the Sarbanes-Oxley Act of 2002, that:




(1)
      The
      Report fully complies with the requirements of section 13(a) or 15(d) of the
      Securities Exchange Act of 1934; and




(2)
      The
      information contained in the Report fairly represents, the financial condition
      and result of operations of Communicate.








*/s/
      J. Cameron Pan*


J.
      Cameron Pan


Chief
      Financial Officer






May
      12,
      2006







***Page
          - 17***








**COMMUNICATE.COM
      INC.**




**CONSOLIDATED
      FINANCIAL STATEMENTS**





**MARCH
      31, 2006**




(UNAUDITED)










**CONSOLIDATED
      BALANCE SHEETS**





**CONSOLIDATED
      STATEMENTS OF
      OPERATIONS**





**CONSOLIDATED
      STATEMENTS OF CASH FLOWS**





**NOTES
      TO CONSOLIDATED FINANCIAL
      STATEMENTS**








***Page
            - 18***





**COMMUNICATE.COM
      INC.**





**CONSOLIDATED
      BALANCE SHEETS**





March
                31,
              2006
            
            December
                31,
              2005(unaudited)**ASSETS****CURRENT
                ASSETS**Cash
                and cash equivalents
            $
            1,504,676
            
            $
            1,735,887Short-term
                investments
            
            102,159
            
            
            214,558Accounts
                receivable
            
            33,365
            
            
            1,727Prepaids
            
            10,548
            
            
            -1,650,748
            
            
            1,952,172**RESTRICTED
                CASH**
            
            20,000
            
            
            20,000**PROPERTY
                AND EQUIPMENT**,
                net of accumulated depreciation
            
            52,705
            
            
            52,640**INTANGIBLE
                ASSETS**
            
            1,473,778
            
            
            1,539,678$
            3,197,231
            
            $
            3,564,490**LIABILITIES
                AND STOCKHOLDERS’ EQUITY****CURRENT
                LIABILITIES**Accounts
                payable and accrued liabilities
            $
            563,411
            
            $
            934,734Loan
                advance
            
            43,180
            
            
            -606,591
            
            
            934,734**STOCKHOLDERS’
                EQUITY**Capital
                stockAuthorized:50,000,000
                common shares, $0.001 par valueIssued
                and outstanding:17,756,339
                common shares (December 31, 2005 - 17,756,339)
            
            8,766
            
            
            8,766Additional
                paid-in capital
            
            3,445,751
            
            
            3,445,751Accumulated
                deficit
            
            (863,877
            )
            
            (824,761
            )2,590,640
            
            
            2,629,756$
            3,197,231
            
            $
            3,564,490







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








***Page
            - 19***





**COMMUNICATE.COM
      INC.**


**INTERIM
      CONSOLIDATED STATEMENTS OF
      OPERATIONS**


(unaudited)





Three
                months ended March 31, 2006
            
            Three
                months ended March 31, 2005**SALES**Domain
                name leasing and advertising
            $
            89,272
            
            $
            337,337Domain
                names
            
            123,800
            
            
            -eCommerce
            
            1,297,201
            
            
            640,989Royalty
            
            21,673
            
            
            -Total
                sales
            
            1,531,946
            
            
            978,326**COST
                OF SALES**Domain
                names
            
            65,900
            
            
            -eCommerce
            
            1,095,291
            
            
            553,116Total
                cost of sales
            
            1,161,191
            
            
            553,116**GROSS
                PROFIT**
            
            370,755
            
            
            425,210**EXPENSES**Marketing
            
            63,507
            
            
            32,696General
                and administrative
            
            107,759
            
            
            65,446Management
                fees and salaries
            
            227,205
            
            
            186,905Professional
                fees
            
            17,517
            
            
            10,601Depreciation
            
            3,967
            
            
            2,134419,955
            
            
            297,782**INCOME
                (LOSS) BEFORE OTHER ITEMS**
            
            (49,200
            )
            
            127,428**INTEREST
                INCOME**
            
            10,083
            
            
            -**GAIN
                ON DEBT SETTLEMENT**
            
            -
            
            
            6,044**NET
                INCOME (LOSS)**
            $
            (39,117
            )
            $
            133,472**BASIC
                AND DILUTED EARNINGS PER SHARE:**
            $
            0.00
            
            $
            0.01**WEIGHTED
                AVERAGE NUMBER OF COMMON**
              **SHARES
                OUTSTANDING BASIC AND DILUTED:**
            
            17,756,339
            
            
            15,024,188







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








***Page
            - 20***





**COMMUNICATE.COM
      INC.**





**CONSOLIDATED
      STATEMENTS OF CASH FLOWS**


(unaudited)


Three
                months ended March 31, 2006
            
            Three
                months ended March 31, 2005**CASH
                FLOWS FROM OPERATING ACTIVITIES**Net
                income (loss)
            $
            (39,117
            )
            $
            133,472Adjustments
                to reconcile net income (loss) to net cash
              Used
                in operating activities-
                non-cash cost of domain name sales
            
            65,900
            
            
            --
                depreciation
            
            3,967
            
            
            2,134-
                accounts and advances receivable
            
            (31,638
            )
            
            (1,917
            )-
                prepaid expenses
            
            (10,548
            )
            
            --
                accounts payable and accrued liabilities
            
            (371,323
            )
            
            (175,296
            )**CASH
                USED IN********OPERATING
                ACTIVITIES**
            
            (382,759
            )
            
            (41,607
            )**CASH
                FLOWS FROM INVESTING ACTIVITIES**-
                redemption of available for sale securities
            
            112,399
            
            
            --
                purchases of property and equipment
            
            (4,032
            )
            
            (7,842
            )**CASH
                PROVIDED BY (USED IN) INVESTING ACTIVITIES**
            
            108,367
            
            
            (7,842
            )**CASH
                FLOWS FROM FINANCING ACTIVITIES**-
                issuance of common stock for share subscriptions
            
            -
            
            
            100,000-
                FT obligation to issue shares
            
            -
            
            
            50,200-
                obligation to issue shares
            
            -
            
            
            64,000-
                loan proceeds
            
            43,180
            
            
            -**CASH
                FLOWS PROVIDED BY FINANCING ACTIVITIES**
            
            43,180
            
            
            214,200**NET
                INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS**
            
            (231,212
            )
            
            164,751**CASH
                AND CASH EQUIVALENTS, BEGINNING OF YEAR**
            
            1,735,887
            
            
            1,064,928**CASH
                AND CASH EQUIVALENTS, END OF YEAR**
            $
            1,504,676
            
            $
            1,229,679**SUPPLEMENTAL
                CASH FLOW INFORMATION**(Refer
                to Note 6)





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







***Page
            - 21***




**COMMUNICATE.COM
        INC.**
 **NOTES
        TO CONSOLIDATED FINANCIAL STATEMENTS**
 **MARCH
        31, 2006**
 **(unaudited)**




**NOTE
      1 - NATURE OF OPERATIONS**





The
      Company’s subsidiary Domain Holdings Inc. (“DHI”) owns a portfolio of generic
      domain names. DHI’s current business strategy is to develop or to seek partners
      to develop its domain names to include content, commerce and community
      applications. DHI has developed two websites that sell fragrance and beauty
      care
      and sporting goods products to North American consumers.. DHI sells advertising
      services on its domains held for development and seeks to acquire other domains
      to complement its retail and advertising strategy. DHI has an in-house
      development team that develops its corporate and retailing
      websites.





Effective
      December 31, 2005, DHI reorganized by transferring certain domain name assets
      into its 100% owned subsidiary Acadia Management Corp. (“Acadia”), a British
      Columbia, Canada, company incorporated on December 1, 2005.





On
      October 1, 2003 the Company acquired a 71% controlling interest in
      FrequentTraveller.com Inc. (“FT”), a Nevada private company incorporated on
      October 29, 2002. FT is a full service travel agency that caters to
      Internet-based customers seeking tours and other travel services. As at December
      31, 2005, the Company owns 50.4% of the outstanding shares of FT. (Refer to
      Note
      3.)





**Comparative
      figures**


Certain
      comparative figures have been reclassified in order to conform to the current
      year’s financial statement presentation.




**NOTE
      2 - BASIS OF PRESENTATION**


The
        foregoing unaudited interim financial statements have been prepared in
        accordance with generally accepted accounting principles for interim
        consolidated financial information and with the instructions to Form 10-QSB
        and
        Regulation S-B as promulgated by the Securities and Exchange Commission ("SEC").
        Accordingly, these consolidated financial statements do not include all of
        the
        disclosures required by generally accepted accounting principles for complete
        financial statements. These unaudited interim consolidated financial statements
        should be read in conjunction with the audited consolidated financial statements
        for the period ended December 31, 2005. In the opinion of management, the
        unaudited interim consolidated financial statements furnished herein include
        all
        adjustments, all of which are of a normal recurring nature, necessary for
        a fair
        statement of the results for the interim period
        presented.




The
      preparation of financial statements in accordance with generally accepted
      accounting principles requires the use of estimates and assumptions that affect
      the reported amounts of assets and liabilities, disclosure of contingent assets
      and liabilities known to exist as of the date the financial statements are
      published, and the reported amounts of revenues and expenses during the
      reporting period. Uncertainties with respect to such estimates and assumptions
      are inherent in the preparation of the Company's financial statements;
      accordingly, it is possible that the actual results could differ from these
      estimates and assumptions that could have a material effect on the reported
      amounts of the Company's financial position and results of
      operations.




Operating
      results for the three month period ended March 31, 2006 are not necessarily
      indicative of the results that may be expected for the year ending December
      31,
      2006.




**NOTE
      3 - NON-CONTROLLING INTEREST**  By
      agreement dated October 1, 2003, the Company acquired 350,000 common shares
      of
      FT, representing 71% of the outstanding shares of FT, in consideration for
      settlement of a $35,000 debt owing to the Company by FT for previous consulting
      work provided. Subsequent to October 1, 2003, FT issued 113,637 shares of its
      common stock to non-controlling interests for total proceeds of $50,000
      resulting in a gain on dilution of $30,555 in fiscal 2003. In 2004, FT issued
      350,000 shares to the Company in settlement of advances of $35,000 and issued
      334,578 shares to non-controlling interests for total proceeds of $51,726
      resulting in a net gain on dilution of $12,353 in fiscal 2004. On November
      16,
      2004, FT declared a nine share for every one share stock dividend.









***Page
          - 22***






**NOTE
        3 - NON-CONTROLLING INTEREST** (continued)
 On
        May 1,
        2005, FT completed a private placement of common shares at $0.05 per common
        share and raised $147,100 of which $50,000 was invested by the Company. FT
        issued 1,000,000 common shares to the Company and 1,942,000 to non-controlling
        interests. The monies were used to recapitalize FT and for working capital
        purposes. The Company recorded a dilution gain of $68,837 and a non-controlling
        interest in FT of $28,463 in 2005. As of March 31, 2006, FT has 15,878,690
        common shares issued and outstanding of which the Company owns 8,000,000
        common
        shares representing 50.4% of FT’s issued and outstanding common
        shares.





On
      May 5,
      2005, DHI entered into an agreement with FT whereby FT would have the right
      to
      sell travel products on Brazil.com, Indonesia.com, Malaysia.com, Canadian.com
      and GreatBritain.com by agreeing to pay at least a minimum royalty commencing
      2006 of $150,000 per annum. The royalty, which is 5% on the first $20 million
      in
      revenue and decreases by 1% on every subsequent $20 million to a minimum of
      1%
      on annual sales greater than $80 million, is based on sales of travel products
      by FT. DHI retains the rights to sell other services, including advertising,
      on
      the websites. Beginning in 2006, DHI will earn a minimum annual royalty of
      $150,000 from FT. The agreement expires on December 31, 2010 and may be extended
      by FT  in
      increments of 5 years thereafter with the minimum annual royalty recalculated
      based on the average from the previous 5-year period.


On
      July
      19, 2005, FT filed a Form SB-2 registration statement with the U.S, Securities
      and Exchange Commission offering up to 4,000,000 common shares at a price of
      $0.50 per common share. The monies to be raised are intended for development
      of
      FT’s business, including call center operations, technology investment and
      working capital. The Company is not obligated to undertake any portion of the
      offering, and if the maximum offering is sold by FT the Company’s interest in FT
      will decrease from 50.4% to 40%. While the registration process is continuing,
      the Company cannot estimate when, or if, the Form SB-2 filed by FT will become
      effective and whether the offering will be sold by FT.





**NOTE
      4 - RELATED PARTY TRANSACTIONS**


During
      the three month period ended March 31 2006, consulting fees totalling $54,188
      (2005 - $51,000) were incurred and paid to two officers of the
      Company.





**NOTE
      5 - INCOME TAXES**


The
      Company’s subsidiaries, DHI and Acadia are subject to federal and provincial
      taxes in Canada and the Company and its subsidiary FT are subject to United
      States federal and state taxes.





As
      at
      December 31, 2005, the Company and its subsidiaries have  net
      operating loss carryforwards of approximately $2,430,000 that
      result in deferred tax assets. These loss carryforwards will expire, if not
      utilized, through 2025 with the majority expiring by 2006. The Company’s
      subsidiary DHI also has approximately $1,610,000 in undepreciated capital costs
      relating to property and equipment that have not been amortized for tax
      purposes. The Company’s subsidiary Acadia also has approximately $1,800,000 in
      undepreciated capital costs relating to intangible assets that have not been
      amortized for tax purposes. These costs may be amortized in future years as
      necessary to reduce taxable income. M anagement
      believes that t he
      realization of the benefits from these deferred tax assets is uncertain and.
      accordingly, a full deferred tax asset valuation allowance has been provided
      and
      no deferred tax asset benefit has been recorded.





**NOTE
      6 - SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS**







Three
                months ended March 31,2006
              (unaudited)
            
            Three
                months ended March 31, 2005
              (unaudited)Cash
                paid during the period for:Interest
            $
            -
            
            $
            -Income
                taxes
            $
            -
            
            $
            -








***Page
          - 23***




**NOTE 7
        - SEGMENTED INFORMATION**





The
      Company’s eCommerce operations are conducted in three business segments, Domain
      Sales, Leasing and Advertising, eCommerce Products and eCommerce Services.
      Revenues, operating profits and net identifiable assets by business segments
      are
      as follows:





For
                the three months ended March 31, 2006Domain
                Sales, Leasing and
              Advertising
            eCommerce
              Products
            eCommerce
              Services
            Total$
            $
            $
            $Revenue
            213,072
            1,160,775
            136,426
            1,332,609Segment
                Profit (Loss)
            51,476
            (71,161)
            (51,188)
            (70,873)As
                at March 31, 2005
            $
            $
            $Total
                Assets
            1,256,530
            1,832,948
            107,753
            3,197,231Intangible
                Assets
            1,256,530
            213,948
            3,300
            1,473,778





The
      reconciliation of the segment profit to net income as reported in the financial
      statements is as follows:





Three
                months ended March 31, 2006Segment
                Profit (Loss)
            $   (70,873)Royalty
                Income
            21,673Interest
                Income
            10,083Gain
                on Debt Settlement
            -Non-Controlling
                Interest
            -Dilution
                Gain in FrequentTraveller.com
            -Net
                Income
            $  
                (39,117)





**NOTE 8
      - CONTINGENCIES**


The
      former Chief Executive Officer of DHI commenced a legal action against DHI
      on
      March 9, 2000 for wrongful dismissal and breach of contract. He is seeking,
      at a
      minimum, 18.39% of the outstanding shares of DHI, specific performance of his
      contract, special damages in an approximate amount of $30,000, aggravated and
      punitive damages, interest and costs. On June 1, 2000, Communicate.com filed
      a
      Defence and Counterclaim against this individual claiming damages and special
      damages for breach of fiduciary duty and breach of his employment contract.
      The
      outcome of these legal actions is currently not determinable and as such the
      amount of loss, if any, resulting from this litigation is presently not
      determinable.





***Page
          - 24***