================================================================================

                     U.S. 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 September 30, 2006

|_|      TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

                         Commission File Number: 0-21419

                             clickNsettle.com, Inc.
        (Exact Name of Small Business Issuer as Specified in Its Charter)


               Delaware                                   23-2753988
               --------                                   ----------
    (State or Other Jurisdiction                       (I.R.S. Employer
    of Incorporation or Organization)                 Identification No.)


                         990 Stewart Avenue, First Floor
                           GARDEN CITY, NEW YORK 11530
                    (Address of Principal Executive Offices)

                                 (516) 794-8950
                (Issuer's Telephone Number, Including Area Code)


Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the Securities Exchange Act of 1934 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 |_|

State the number of shares outstanding of each of the issuer's classes of common
equity,  as of the latest  practicable  date. As of November 9, 2006,  9,929,212
shares of common stock of the issuer were outstanding.

Transitional Small Business Disclosure Format   Yes |_|  No |X|


                                        1
<PAGE>

                             CLICKNSETTLE.COM, INC.
                                      INDEX


PART I.   FINANCIAL INFORMATION                                             Page
                                                                            ----


ITEM 1. FINANCIAL STATEMENTS

          Balance Sheets at September 30, 2006 (unaudited)
           and June 30, 2006                                                   3

          Statements of Operations for the three month periods
           ended September 30, 2006 and 2005 (unaudited)                       4

          Statements of Changes in Stockholders' Equity
           for the three month periods ended September 30,
           2006 and 2005 (unaudited)                                           5

          Statements of Cash Flows for the three month periods
           ended September 30, 2006 and 2005 (unaudited)                       6

          Notes to Financial Statements                                        7

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF
          FINANCIAL CONDITION AND RESULTS OF
          OPERATIONS                                                           8

ITEM 3.  CONTROLS AND PROCEDURES                                              12

PART II.  OTHER INFORMATION

          Item 6.  Exhibits and Reports on Form 8-K                           13

          Signatures                                                          15


                                        2
<PAGE>

                             clickNsettle.com, Inc.
                                 BALANCE SHEETS

<TABLE>
<CAPTION>
                                                                    September 30,        June 30,
                                                                         2006               2006
                                                                    -------------    -----------------
                                                                                       (derived from
                                                                                     audited financial
                                                                                        statements)
<S>                                                                 <C>              <C>
                                  ASSETS

CURRENT ASSETS
  Cash and cash equivalents                                         $     108,003    $         129,220
  Prepaid expenses and other current assets                                 6,999               12,278
                                                                    -------------    -----------------

                                                                    $     115,002    $         141,498
                                                                    =============    =================


                   LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
  Accounts payable                                                  $       2,831    $           8,073
  Accrued expenses and other liabilities                                   12,520               16,500
                                                                    -------------    -----------------

    Total current liabilities                                              15,351               24,573
                                                                    -------------    -----------------

COMMITMENTS AND CONTINGENCIES (See Notes)

STOCKHOLDERS' EQUITY
  Preferred stock - $.001 par value; 5,000,000 shares authorized;
    0 shares issued
  Common stock - $.001 par value; 25,000,000 shares authorized;
    10,181,704 shares issued                                               10,182               10,182
  Additional paid-in capital                                           10,220,557           10,212,757
  Accumulated deficit                                                 (10,047,170)         (10,022,096)
  Common stock in treasury at cost,  252,492 shares                       (83,918)             (83,918)
                                                                    -------------    -----------------

    Total stockholders' equity                                             99,651              116,925
                                                                    -------------    -----------------

                                                                    $     115,002    $         141,498
                                                                    =============    =================
</TABLE>

The accompanying notes are an integral part of these statements.


                                       3
<PAGE>

                             clickNsettle.com, Inc.
                      STATEMENTS OF OPERATIONS (UNAUDITED)

<TABLE>
<CAPTION>
                                                       Three months ended September 30,
                                                              2006          2005
                                                          -----------   -----------
<S>                                                       <C>           <C>

Net revenues                                                       --            --

General and administrative expenses                       $    26,392        40,853

Interest income, net                                            1,318         1,398
                                                          -----------   -----------

                          NET LOSS                        $   (25,074)  $   (39,455)
                                                          ===========   ===========

Net loss per common share - basic and diluted             $     (0.00)  $     (0.00)
                                                          ===========   ===========

Weighted-average shares outstanding - basic and diluted     9,929,212     9,929,056
                                                          ===========   ===========
</TABLE>

The accompanying notes are an integral part of these statements.


                                        4
<PAGE>

                         clickNsettle.com, Inc.
                  STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
           Three months ended September 30, 2006 and 2005 (unaudited)

<TABLE>
<CAPTION>
                                              Common stock         Additional                     Common          Total
                                          ---------------------     paid-in      Accumulated     stock in     stockholders'
                                            Shares      Amount      capital        deficit       treasury        equity
                                          ----------   --------   ------------   ------------    ---------    -------------
<S>                                       <C>          <C>        <C>            <C>             <C>          <C>

Balances at July 1, 2005                  10,181,554   $ 10,182   $ 10,179,757   $ (9,929,292)   $ (83,918)   $     176,729
Imputed contribution to capital for
  accounting services provided by Buyer                                 20,000                                       20,000
Net loss                                                                              (39,455)                      (39,455)

                                          ----------   --------   ------------   ------------    ---------    -------------
Balances at September 30, 2005            10,181,554   $ 10,182   $ 10,199,757   $ (9,968,747)   $ (83,918)   $     157,274
                                          ==========   ========   ============   ============    =========    =============

Balances at July 1, 2006                  10,181,554   $ 10,182   $ 10,212,757   $(10,022,096)   $ (83,918)   $     116,925
Increase in shares issued due to
  reconciliation with transfer agent             150
Imputed contribution to capital for
  accounting services provided by Buyer                                  7,800                                        7,800
Net loss                                                                              (25,074)                      (25,074)

                                          ----------   --------   ------------   ------------    ---------    -------------
Balances at September 30, 2006            10,181,704   $ 10,182   $ 10,220,557   $(10,047,170)   $ (83,918)   $      99,651
                                          ==========   ========   ============   ============    =========    =============
</TABLE>

The accompanying notes are an integral part of these statements.


                                        5
<PAGE>

                             clickNsettle.com, Inc.
                      STATEMENTS OF CASH FLOWS (unaudited)
                        Three months ended September 30,

<TABLE>
<CAPTION>
                                                                                         2006         2005
                                                                                      ---------    ---------
<S>                                                                                   <C>          <C>

Cash flows from operating activities
   Net loss                                                                           $ (25,074)   $ (39,455)
   Adjustments to reconcile net loss  to net cash used in operating
    activities
      Imputed contribution to capital for accounting services provided by Buyer           7,800       20,000
      Changes in operating assets and liabilities
         Decrease in prepaid expenses and other current assets                            5,279       16,996
         (Decrease) in amount due to related party buyer of discontinued operations          --     (429,100)
         (Decrease) in accounts payable, accrued expenses and other liabilities          (9,222)     (50,630)
                                                                                      ---------    ---------
      Net cash used in operating activities                                             (21,217)    (482,189)

Cash flows from investing activities
                                                                                      ---------    ---------
       Net cash provided by investing activities                                             --           --
                                                                                      ---------    ---------

Cash flows from financing activities
                                                                                      ---------    ---------
       Net cash provided by financing activities                                             --           --
                                                                                      ---------    ---------

       NET DECREASE IN CASH AND CASH EQUIVALENTS                                        (21,217)    (482,189)

Cash and cash equivalents at beginning of period                                        129,220      870,684

                                                                                      ---------    ---------
Cash and cash equivalents at end of period                                            $ 108,003    $ 388,495
                                                                                      =========    =========
</TABLE>

The accompanying notes are an integral part of these statements.


                                        6
<PAGE>

                             CLICKNSETTLE.COM, INC.
                          Notes to Financial Statements
           Three months ended September 30, 2006 and 2005 (Unaudited)

1. The balance  sheet as of  September  30, 2006 and the related  statements  of
operations  for the three month periods  ended  September 30, 2006 and 2005 have
been  prepared  by  clickNsettle.com,  Inc.  without  audit.  In the  opinion of
management, all adjustments necessary to present fairly the financial statements
as of September  30, 2006 and for the periods  presented,  consisting  of normal
recurring adjustments, have been made. Results of operations for the three month
period ended September 30, 2006 are not necessarily  indicative of the operating
results expected for the full year.

These  financial  statements  should be read in  conjunction  with the financial
statements  and notes  thereto for the year ended June 30, 2006  included in the
Company's  Annual  Report  on  Form  10-KSB.  The  accounting  policies  used in
preparing these financial statements are the same as those described in the June
30, 2006 financial statements.

As a result  of  continued  losses,  limited  cash and other  resources  and the
uncertainty  as to the  Company's  ability  to  effect  a  merger  or a  similar
transaction with the intent to acquire a different  operating business (see Note
2),  there is  substantial  doubt about the  Company's  ability to continue as a
going concern. The Company's  independent auditors have included a going concern
paragraph  in their  report on the June 30, 2006 and 2005  financial  statements
which have been prepared  assuming the Company will continue as a going concern.
The  accompanying  financial  statements do not include any adjustments that may
result should the Company be unable to continue as a going concern.

2. On January 13, 2005,  the Company  sold the assets of its dispute  resolution
business (the "ADR business") to National  Arbitration and Mediation,  Inc. (the
"Buyer"),  a company owned by the Company's Chief Executive Officer, Roy Israel.
In  consideration,  the Buyer  assumed all current  and future  liabilities  and
commitments of the ADR business. Specifically, the Company was released from its
lease agreements for office space in Great Neck and Brooklyn,  New York and from
its  employment  agreements  with its  President  and Chief  Financial  Officer.
Additionally,  the Buyer has guaranteed the payments due on the remainder of the
Company's automobile lease and paid all the remaining payments on the lease of a
postage meter. The Company remained  contingently  liable for payables and other
obligations  assumed by the Buyer of approximately  $115,200 as of September 30,
2006.

Since the  consummation  of the sale,  the  Company has no  operating  business.
Currently,  the Company is actively  searching for a new  operating  business to
acquire or to enter into a merger  transaction.  There can be no assurances that
an  operating  entity  will be  acquired  or that a merger  transaction  will be
consummated.

3. Basic earnings  (loss) per share are based on the weighted  average number of
common  shares  outstanding  without  consideration  of potential  common stock.
Diluted  earnings (loss) per share are based on the  weighted-average  number of
common and  potential  common shares  outstanding.  The  calculation  takes into
account  the  shares  that may be issued  upon  exercise  of stock  options  and
warrants,  reduced by the shares that may be repurchased with the funds received
from the  exercise,  based on the  average  price  during  the  period.  Diluted
earnings  (loss)  per share is the same as basic  earnings  (loss)  per share as
potential  common  shares of 433,974 and 448,974 at September 30, 2006 and 2005,
respectively,  would be antidilutive, as the Company incurred net losses for the
three month periods ended September 30, 2006 and 2005.


                                       7
<PAGE>

4. In December 2004, the FASB issued Statement of Financial  Accounting Standard
No.  123  (R),  "Share-based  Payment"  ("SFAS  No.  123R").  SFAS  No.  123 (R)
establishes  standards for the  accounting for  transactions  in which an entity
exchanges its equity  instruments for goods or services.  This statement focuses
primarily on accounting for  transactions  in which an entity  obtains  employee
services in share-based payment transactions. SFAS No. 123 (R) requires that the
fair  value of such  equity  instruments  be  recognized  as an  expense  in the
historical financial statements as services are performed. Prior to SFAS No. 123
(R), only certain pro forma disclosures of fair value were required. The Company
adopted SFAS No. 123 (R) as of July 1, 2006.  The adoption of this statement did
not have a material  impact on the  financial  statements  of the Company as the
Company has not issued any stock options since June 30, 2004. Additionally,  the
Company's Incentive and Nonqualified Stock Option Plan automatically  terminated
on April 1, 2006 and therefore no additional  options may be issued  pursuant to
this Plan.

5.  There are no items of  comprehensive  income  (loss)  other  than net income
(loss).


Item 2.     MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
            AND RESULTS OF OPERATIONS


         From time to time,  including in this quarterly  report on Form 10-QSB,
clickNsettle.com,  Inc.  (the  "Company"  or "we") may  publish  forward-looking
statements  relating  to such  matters  as  anticipated  financial  performance,
business prospects,  future operations,  new products,  research and development
activities and similar matters. The Private Securities  Litigation Reform Act of
1995 provides a safe harbor for forward-looking  statements.  In order to comply
with the terms of the safe harbor, we note that a variety of factors could cause
our actual results to differ  materially from the  anticipated  results or other
expectations expressed in our forward-looking statements.

                                  RISK FACTORS

         We face  risks.  These  risks  include  those  described  below and may
include  additional  risks  of  which  we are not  currently  aware  or which we
currently  do not believe are  material.  If any of the events or  circumstances
described in the following  risks  actually  occur,  our financial  condition or
results of operations could be adversely affected. These risks should be read in
conjunction with the other information set forth in this report.

We do Not have an Operating Business and if the Company Acquires a New Business,
the Shareholders will Suffer Significant Dilution

         On January 13, 2005, the Company sold its ADR business.  The Company is
searching  for an  operating  entity  to  acquire  or to  enter  into  a  merger
transaction.  There  can be no  assurances  that  an  operating  entity  will be
acquired  or that a  merger  transaction  will be  consummated.  Also,  the cash
retained by the Company may not be  sufficient  to pay for the costs  associated
with  continued  public  reporting  obligations  and to acquire a new  operating
business  or to enter into a merger  transaction.  In  addition,  if the Company
acquires a new  operating  business or enters into a merger  transaction,  it is
expected that such  transaction will be accomplished by the issuance of stock of
the Company, resulting in significant dilution.


                                       8
<PAGE>

We have No Revenues but we Continue to have Costs and Expenses and we have Going
Concern Considerations

         There has not been any revenue  since  January 13,  2005.  If we do not
acquire  another  operating  business,  no future  revenues  will be  generated.
Moreover,  the  Company  will  continue  to incur  costs  for  continued  public
reporting  obligations.  It is likely  that in order to acquire a new  operating
business or to enter into a merger  transaction,  costs will be incurred.  There
can be no  assurances  that the cash on hand will be  sufficient  to cover  such
costs. Therefore,  the results of our operations and our financial condition may
be materially and adversely affected.

         The  Company's  independent  auditors  have  included  a going  concern
paragraph in their report on the June 30, 2006 and 2005  consolidated  financial
statements  which have been  prepared  assuming the Company  will  continue as a
going concern. As a result of continued losses, limited cash and other resources
and the uncertainty as to the Company's  ability to effect a merger or a similar
transaction with the intent to acquire a different operating business,  there is
substantial doubt about the Company's ability to continue as a going concern.

Our Current Stockholders Have the Ability to Exert Significant Control

         Our executive officers,  directors,  and their affiliates  beneficially
own 5,148,646  shares or  approximately  51.85% of the common stock  outstanding
based on 9,929,212 shares of common stock outstanding as of November 9, 2006. Of
that  number,  Mr.  Israel,  our CEO,  beneficially  owns  3,525,788  shares  or
approximately 35.5% of the common stock. As a result,  these stockholders acting
in concert may have significant influence on votes to elect or remove any or all
of our directors and to control  substantially all corporate activities in which
we are involved,  including  tender  offers,  mergers,  proxy  contests or other
purchases of common stock.

Our  Common  Stock is Traded on the NASD OTC  Electronic  Bulletin  Board and is
subject to the Penny Stock Rules

                  Trading  in  our   securities   has  been   conducted  in  the
over-the-counter  market in the  NASD's  OTC  Electronic  Bulletin  Board.  As a
result,  an investor  may find it more  difficult  to  purchase,  dispose of and
obtain accurate quotations as to the value of our securities.

                  In addition, as the trading price of our common stock has been
less than $5.00 per share,  trading in our common  stock is also  subject to the
requirements of Rule 15g-9 under the Securities Exchange Act of 1934. Under that
rule,  broker/dealers who recommend such low-priced  securities to persons other
than established  customers and accredited  investors must satisfy special sales
practice   requirements,   including  (a)  a  requirement   that  they  make  an
individualized  written  suitability  determination  for the  purchaser  and (b)
receive the purchaser's written consent prior to the transaction.

                  The Securities Enforcement Remedies and Penny Stock Reform Act
of 1990 also  requires  additional  disclosure  in  connection  with any  trades
involving a stock defined as a penny stock  (generally,  any equity security not
traded on an exchange or quoted on The NASDAQ  SmallCap Market that has a market
price of less than $5.00 per share),  including the delivery, prior to any penny
stock transaction,  of a disclosure  schedule  explaining the penny stock market
and the risks associated  therewith.  Such requirements could severely limit the
market liquidity of our securities and the ability of stockholders to sell their
securities in the secondary market.


                                       9
<PAGE>

                              RESULTS OF OPERATIONS

Overview

         Since  the  consummation  of the sale,  the  Company  has no  operating
business. Currently, the Company is actively searching for a different operating
business  to  acquire  or to enter  into a merger  transaction.  There can be no
assurances  that  an  operating  entity  will  be  acquired  or  that  a  merger
transaction will be consummated.

Selection of a Business

         The Company is now considering  business  opportunities  either through
merger or merger  transactions that might create value for our stockholders.  We
have no day-to-day operations at the present time. The officers and directors of
the Company devote limited time and attention to the affairs of the Company. The
Company may have to wait some time before  consummating a suitable  transaction.
The Company  does not intend to restrict  its  consideration  to any  particular
business or industry segment.

         However,  due to the Company's limited financial  resources,  the scope
and number of suitable  business venture  candidates  available is limited.  The
decision to participate  in a specific  business  opportunity  will be made upon
management's  analysis  of  the  quality  of the  other  firm's  management  and
personnel, the anticipated  acceptability of its products or marketing concepts,
the merits of its technology  and numerous other factors.  Since the Company may
participate in a business  opportunity with a newly organized business or with a
business which is entering a new phase of growth, the Company may incur risk due
to the failure of the  target's  management  to be  effective  or the failure to
establish  a market for the  target's  products  or  services  or the failure to
realize profits.

Acquisition of a Business

         With respect to any mergers or acquisitions,  negotiations  with target
company  management  will be expected to focus on the  percentage of the Company
that  target   company   stockholders   would  acquire  in  exchange  for  their
stockholdings  in the target company.  Depending upon,  among other things,  the
target company's assets and liabilities,  the Company's stockholders will in all
likelihood  hold a substantially  lesser  percentage  ownership  interest in the
Company  following any merger or  acquisition.  The percentage  ownership may be
subject to significant reduction in the event that the Company acquires a target
company with substantial assets.  Typically,  in these  transactions,  which are
commonly  called  reverse  merger  acquisitions,  voting  control  of the merged
company  changes from the  stockholders  of the  pre-existing  public company to
those of the  previously  privately  owned  company.  Any merger or  acquisition
effected by the Company can be expected to have a significant dilutive effect on
the  percentage  of  shares  held  by  the  Company's  stockholders  immediately
preceding the transaction.


First Quarter Ended September 30, 2006 Compared to First Quarter Ended September
30, 2005

         General  and  administrative   expenses.   General  and  administrative
expenses  declined to $26,392 for the three months ended September 30, 2006 from
$40,853 for the three months ended  September 30, 2005. In general,  the Company
incurred such  expenses in order to maintain its existence as a publicly  traded
entity  including its public  reporting  obligations even though no revenues are
being generated. Such expenses include insurance, audit, legal fees and the cost
of  accounting  services  that were  contributed  by  National  Arbitration  and
Mediation,   Inc.  ("the  Buyer")  pursuant  to  the  purchase  agreement.  Such
accounting  services,  valued at $7,800 for the quarter ended September 30, 2006
and $20,000 for the quarter ended September 30, 2005, were performed from July 1
through September 30 of each respective year and included the preparation of the
annual financial  statements and related Securities and Exchange Commission (the
"SEC")  filings.  Such  value  has been  recorded  as an  imputed  charge on the
statement of operations with an equivalent offset to additional paid-in capital.
The cost of the  accounting  services  declined  as less  time was  spent in the
current  year period as the Company had pure shell  operations  as opposed to in
the prior year period when the  financial  statements  being issued at that time
included operations and the sale of the ADR business.


                                       10
<PAGE>

         Interest income, net. Net interest income remained relatively unchanged
at $1,318 for the quarter  ended  September 30, 2006 from $1,398 for the quarter
ended September 30, 2005.

         Income Taxes.  Tax benefits  resulting from net losses incurred for the
three  months  ended  September  30,  2006 and 2005 were not  recognized  as the
Company's annual effective tax rate was estimated to be 0%.

         Net Loss.  For the three months ended  September 30, 2006, we had a net
loss of $25,074 as compared to a net loss of $39,455 for the three  months ended
September 30, 2005. The loss decreased as the Company was able to secure reduced
fees for professional  services,  etc., and reduced its insurance coverage as it
no longer has an operating business.

Liquidity and Capital Resources

         At September  30, 2006,  the Company had a working  capital  surplus of
$99,651 as  compared  to  $116,925  at June 30,  2006.  The  decrease in working
capital  occurred  primarily  as a result of the net loss.  The  Company  has no
operating business.

         Net cash used in operating  activities was $21,217 for the three months
ended  September 30, 2006 versus  $482,189 for the three months ended  September
30, 2005. Cash used in operations  decreased by $460,972 principally because, in
the prior period, the Company paid down a large portion of the amount due to the
Buyer of the ADR operations in August 2005.

         In both periods,  there was no net cash  provided  by/used by investing
activities nor was there any net cash provided by/used by financing activities.

         Since  the  consummation  of the sale,  the  Company  has no  operating
business. Currently, the Company is actively searching for a different operating
business  to  acquire  or to enter  into a merger  transaction.  There can be no
assurances  that  an  operating  entity  will  be  acquired  or  that  a  merger
transaction will be consummated.

         As a result of continued  losses,  limited cash and other resources and
the  uncertainty  as to the  Company's  ability  to effect a merger or a similar
transaction with the intent to acquire a different operating business,  there is
substantial  doubt about the Company's  ability to continue as a going  concern.
The Company's  independent  auditors have included a going concern  paragraph in
their  report on the June 30, 2006 and 2005  consolidated  financial  statements
which have been prepared  assuming the Company will continue as a going concern.
The  accompanying   consolidated   financial   statements  do  not  include  any
adjustments  that may result should the Company be unable to continue as a going
concern.


                                       11
<PAGE>


Item 3.     CONTROLS AND PROCEDURES

                  Our disclosure  controls and procedures are designed to ensure
that  material  information  relating to the Company are made known to our Chief
Executive  Officer  ("CEO"),  Chief Financial  Officer ("CFO") and others in the
Company involved in the preparation of this quarterly  report,  by others within
the  Company.  Our  CEO  and CFO  have  reviewed  our  disclosure  controls  and
procedures  within 90 days prior to the filing of this quarterly report and have
concluded  that they are  effective.  There were no  significant  changes in our
internal controls or other factors that could significantly  affect our internal
controls subsequent to the last date they were reviewed by our CEO and CFO.


                                       12
<PAGE>

                                     PART II
                                OTHER INFORMATION


Item 1.           Legal Proceedings.
                  None.

Item 2.           Unregistered Sales of Equity Securities and Use of Proceeds
                  None.

Item 3.           Defaults upon Senior Securities
                  None.

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

Item 5.           Other Information.
                  None.

Item 6.           Exhibits and Reports on Form 8-K.

                  (a)  Exhibits.

Exhibit
Number            Description of Document

3.1 (a)           Certificate of Incorporation, as amended  (1)
3.1 (d)           Certificate of Amendment of Certificate of Incorporation (3)
3.1 (e)           Certificate of Amendment of  Certificate of  Incorporation, as
                  amended (4)
3.1 (f)           Certificate of  Amendment  of  Certificate  of  Incorporation,
                  second amendment (5)
3.2               By-Laws of the Company, as amended (2)
10.1              1996 Stock Option Plan, amended and restated (2)
31.1              Rule 13a-14(a)/15d-14(a) Certification (CEO)**
31.2              Rule 13a-14(a)/15d-14(a) Certification (CFO)**
32.1              Section 1350 Certification (CEO)**
32.2              Section 1350 Certification (CFO)**

------------
(1)  Incorporated   herein  in  its  entirety  by  reference  to  the  Company's
     Registration  Statement on Form SB-2,  Registration No. 333-9493,  as filed
     with the Securities and Exchange Commission on August 2, 1996.

(2)  Incorporated  herein in its  entirety by  reference to the  Company's  1998
     Annual  Report on Form 10-KSB.

(3)  Incorporated  herein in its  entirety by reference  to the  Company's  Form
     8-K filed on June 21, 2000.

(4)  Incorporated  herein in  its entirety  by reference to the  Company's  2001
     Annual  Report on Form 10-KSB.


                                       13
<PAGE>

(5)  Incorporated  herein in its  entirety by reference  to the  Company's  2004
     Annual Report on Form 10-KSB.


**   Filed herewith.


B. Reports on Form 8-K:
None.


                                       14
<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.

                                           clickNsettle.com, Inc.


Date:   November 9, 2006          By: /s/_Roy Israel
                                      ------------------------------------------
                                  Roy Israel, Chairman of the
                                  Board, CEO and President

Date:   November 9, 2006          By: /s/ Patricia Giuliani-Rheaume
                                      ------------------------------------------
                                      Patricia Giuliani-Rheaume, Vice President,
                                      Chief Financial Officer and Treasurer


                                       15