----

----

| New Jersey                                                                 |                                               | 51-0471976                      |
|---------------------------------------------------------------------------------|----------------------------------------------------|--------------------------------------|
| (State or other jurisdiction of incorporation or organization)   |                                               | (I.R.S. Employer Identification No.) |
|                                                                            | 750 Highway 34, Matawan, NJ 07747             |                                 |
|                                                                            | (Address of Principal Executive Offices)(Zip Code) |                                 |

| Large Accelerated filer   o                                                       | Accelerated filer      o    |
|----------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------|
| Non-accelerated filer       o(Do not check if a smaller reporting company)   | Smaller reporting company      x |

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Table of Contents 

TABLE OF 

| PART I.                    | FINANCIAL INFORMATION                                                                                                                     | Page No. |
|----------------------------|-------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                       |                                                                                                                                      |     |
|    Item 1.  | Condensed Consolidated Financial Statements (Unaudited)                                                                                   | 2   |
|                       |                                                                                                                                      |     |
|                       | Condensed Consolidated Balance Sheets – September 30, 2010 and December 31, 2009                                                    | 2        |
|                       |                                                                                                                                      |     |
|                       | Condensed Consolidated Statements of Operations - For the nine months and   three months ended September 30, 2010 and 2009 | 4        |
|                       |                                                                                                                                      |     |
|                       | Condensed Consolidated Statement of Accumulated Other Comprehensive Income – For the nine months ended September 30, 2010           | 5        |
|                       |                                                                                                                                      |     |
|                       | Condensed Consolidated Statements of Cash Flows - For the nine months ended September 30, 2010 and 2009                                   | 6        |
|                       |                                                                                                                                      |     |
|                       | Notes to Condensed Consolidated Financial Statements                                                                                      | 7        |
|                       |                                                                                                                                      |     |
|    Item 2.  | Management’s Discussion and Analysis of Financial Condition and Results of Operations                                               | 17       |
|                       |                                                                                                                                      |     |
|    Item 4T. | Controls and Procedures                                                                                                                   | 20       |
|                       |                                                                                                                                      |     |
| PART II.                   | OTHER INFORMATION                                                                                                                         |     |
|                       |                                                                                                                                      |     |
|    Item 5.  | Other Information                                                                                                                         | 21       |
|                       |                                                                                                                                      |     |
|    Item 6.  | Exhibits                                                                                                                                  | 21       |

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Table of Contents 

ITEM 1 - CONDENSED 

CONDENSED CONSOLIDATED 

|                                                             |   | September 30, |      |   | December 31, |   |
|------------------------------------------------------------------|--------|---------------|-----------|--------|--------------|--------|
|                                                             |   | 2010          |      |   | 2009         |   |
| ASSETS                                                           |   |          |      |   |         |   |
| CURRENT ASSETS                                                   |   |          |      |   |         |   |
| Cash and cash equivalents                                        |   | $             | 1,633,300 |   |         | $      | 1,842,801 |   |
| Securities available for sale                                    |   |          | 3,265     |   |         |   | 9,681 |   |
| Accounts receivable, net of allowance for doubtful accounts $0   |   |          | 11,308    |   |         |   | 6,188 |   |
| Inventory                                                        |   |          | 879       |   |         |   |   |   |
| Prepaid expenses and other current assets                        |   |          | 36,336    |   |         |   | 45,075 |   |
|    Total current assets                           |   |          | 1,685,088 |   |         |   | 1,903,745 |   |
|                                                             |   |          |      |   |         |   |   |   |
| PROPERTY AND EQUIPMENT, net of accumulated depreciation          |   |          |      |   |         |   |   |   |
|    of $245,939 and $235,296, respectively         |   |          | 40,708    |   |         |   | 35,925 |   |
|                                                             |   |          |      |   |         |   |   |   |
| OTHER ASSETS                                                     |   |          |      |   |         |   |   |   |
| Intangible assets, net of accumulated amortization of $2,897 and |   |          |      |   |         |   |   |   |
|    and $2,345, respectively                       |   |          | 171,417   |   |         |   | 171,969 |   |
| Deposits and other assets                                        |   |          | 6,666     |   |         |   | 6,666 |   |
|    Total other assets                             |   |          | 178,083   |   |         |   | 178,635 |   |
|                                                             |   |          |      |   |         |   |   |   |
| TOTAL ASSETS                                                     |   | $             | 1,903,879 |   |         | $      | 2,118,305 |   |
|                                                             |   |          |      |   |         |   |   |   |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT                      |   |          |      |   |         |   |   |   |
|                                                             |   |          |      |   |         |   |   |   |
| CURRENT LIABILITIES                                              |   |          |      |   |         |   |   |   |
| Accounts payable and accrued expenses                            |   | $             | 968,980   |   |         | $      | 927,105 |   |
| Due to related parties                                           |   |          | 922.725   |   |         |   | 580,703 |   |
| Class A common stock liability                                   |   |          | 12,157    |   |         |   | 29,508 |   |
| Deferred revenues                                                |   |          | 1,000     |   |         |   | 2,210 |   |
|    Total current liabilities                      |   |          | 1,904,862 |   |         |   | 1,539,526 |   |
|                                                             |   |          |      |   |         |   |   |   |
| NON CURRENT LIABILITIES                                          |   |          |      |   |         |   |   |   |
| Convertible debentures payable, net of discounts of $114,006 and |   |          |      |   |         |   |   |   |
|    $159,128, respectively                         |   |          | 404,094   |   |         |   | 512,472 |   |
| Derivative liability on convertible debentures                   |   |          | 569,798   |   |         |   | 742,139 |   |
|    Total non-current liabilities                  |   |          | 973,892   |   |         |   | 1,254,611 |   |
|                                                             |   |          |      |   |         |   |   |   |
| TOTAL LIABILITIES                                                |   | $             | 2,878,754 |   |         | $      | 2,794,137 |   |

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Table of Contents 

|                                                                                                      |   | September 30, |        |   | December 31, |   |
|-----------------------------------------------------------------------------------------------------------|--------|---------------|-------------|--------|--------------|--------|
|                                                                                            |   | 2010          |        |   | 2009         |   |
|                                                                                                      |   |          |        |   |         |   |
| STOCKHOLDERS’ EQUITY (DEFICIT)                                                                      |   |          |        |   |         |   |
|                                                                                                      |   |          |        |   |         |   |
| Stockholders’ equity:                                                                               |   |          |        |   |         |   |
|    Preferred stock, $1 par value; authorized 1,000,000 shares;                             |   |          |        |   |         |   |
|       no shares issued and outstanding                                           |   |          | --          |   |         |   | -- |   |
|    Common stock, Class A, no par value; authorized 10,000,000,000 shares;                  |   |          |        |   |         |   |   |   |
|       2010 – 6,265,563,493 shares issued; 6,265,563,493 shares outstanding |   |          |        |   |         |   |   |   |
|       2009 - 3,401,870,145 shares issued; 3,401,867,145 shares outstanding       |   |          | 25,225,513  |   |         |   | 24,818,162 |   |
|    Common stock, Class B, $0.01 par value; authorized 50,000,000 shares;                   |   |          |        |   |         |   |   |   |
|       no shares issued and outstanding                                           |   |          | --          |   |         |   | -- |   |
|    Additional paid-in capital                                                              |   |          | 719,702     |   |         |   | 719,702 |   |
|    Accumulated other comprehensive income                                                  |   |          | 2,439       |   |         |   | 4,658 |   |
|    Accumulated deficit                                                                     |   |          | (24,933,709 | )      |         |   | (24,146,624 | ) |
|    Treasury stock, 3,000 Class A shares, at cost                                           |   |          | (28,800     | )      |         |   | (28,800 | ) |
|    Total iVoice, Inc. stockholders' equity                                                 |   |          | 985,145     |   |         |   | 1,367,098 |   |
|                                                                                                      |   |          |        |   |         |   |   |   |
| Noncontrolling interest                                                                                   |   |          | (1,960,020  | )      |         |   | (2,042,930 | ) |
|                                                                                                      |   |          |        |   |         |   |   |   |
| TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)                                                                |   |          | (974,875    | )      |         |   | (675,832 | ) |
|                                                                                                      |   |          |        |   |         |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)                                                |   | $             | 1,903,879   |   |         | $      | 2,118,305 |   |

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Table of Contents 

CONDENSED CONSOLIDATED 

|                                                           |   | For the nine months |          |   | For the three months |   |
|----------------------------------------------------------------|--------|---------------------|---------------|--------|----------------------|--------|
|                                                           |   | Ended September 30, |          |   | Ended September 30,  |   |
|                                                           |   | 2010                |          |   | 2009                 |   |   | 2010 |   |   | 2009 |   |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |
| SALES                                                          |   | $                   | 142,996       |   |                 | $      | 73,969 |   |   | $ | 43,357 |   |   | $ | 28,721 |   |
| COST OF SALES                                                  |   |                | 68,958        |   |                 |   | 34,473 |   |   |   | 22,288 |   |   |   | 13,934 |   |
| GROSS PROFIT                                                   |   |                | 74,038        |   |                 |   | 39,496 |   |   |   | 21,069 |   |   |   | 14,787 |   |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING EXPENSES                                             |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
|    Selling, general and administrative expenses |   |                | 966,547       |   |                 |   | 948,756 |   |   |   | 308,292 |   |   |   | 299,191 |   |
|    Depreciation and amortization                |   |                | 9,906         |   |                 |   | 11,595 |   |   |   | 3,455 |   |   |   | 4,057 |   |
| Total operating expenses                                       |   |                | 976,453       |   |                 |   | 960,351 |   |   |   | 311,747 |   |   |   | 303,248 |   |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| LOSS FROM OPERATIONS                                           |   |                | (902,415      | )      |                 |   | (920,855 | ) |   |   | (290,678 | ) |   |   | (288,461 | ) |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| OTHER INCOME (EXPENSE)                                         |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
|    Other income                                 |   |                | 272,561       |   |                 |   | 103,051 |   |   |   | 6,600 |   |   |   | 19,892 |   |
|    Gain on revaluation of derivatives           |   |                | 172,341       |   |                 |   | 24,442 |   |   |   | 31,534 |   |   |   | 24,009 |   |
|    Amortization of discount on debt             |   |                | (45,122       | )      |                 |   | (104,201 | ) |   |   | (15,041 | ) |   |   | (34,734 | ) |
|    Interest expense                             |   |                | (217,110      | )      |                 |   | (265,381 | ) |   |   | (60,952 | ) |   |   | (179,127 | ) |
| Total other income (expense)                                   |   |                | 182,670       |   |                 |   | (242,089 | ) |   |   | (37,859 | ) |   |   | (169,960 | ) |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| LOSS FROM OPERATIONS BEFORE                                    |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
|    PROVISION FOR INCOME TAXES                   |   |                | (719,745      | )      |                 |   | (1,162,944 | ) |   |   | (328,537 | ) |   |   | (458,421 | ) |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| PROVISION FOR INCOME TAXES                                     |   |                | --            |   |                 |   | -- |   |   |   | -- |   |   |   | -- |   |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| NET LOSS                                                       |   |                | (719,745      | )      |                 |   | (1,162,944 | ) |   |   | (328,537 | ) |   |   | (458,421 | ) |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| Net loss attributable to noncontrolling interest               |   |                | (135,396      | )      |                 |   | (319,930 | ) |   |   | (120,169 | ) |   |   | (146,590 | ) |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| NET LOSS APPLICABLE TO COMMON                                  |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
|    SHARES                                       |   | $                   | (584,349      | )      |                 | $      | (843,014 | ) |   | $ | (208,368 | ) |   | $ | (311,831 | ) |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| NET LOSS PER COMMON SHARE                                      |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
|    Basic and diluted                            |   | $                   | (0.00         | )      |                 | $      | ( 0.00 | ) |   | $ | (0.00 | ) |   | $ | ( 0.00 | ) |
|                                                           |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED AVERAGE SHARES OUTSTANDING                            |   |                |          |   |                 |   |   |   |   |   |   |   |   |   |   |   |
|    Basic and diluted                            |   |                | 4,678,876,888 |   |                 |   | 2,669,670,752 |   |   |   | 5,985,506,360 |   |   |   | 2,804,671,201 |   |

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Table of Contents 

CONDENSED CONSOLIDATED 

|                                                               |   | 2010   |    |    | 2009   |   |
|--------------------------------------------------------------------|--------|--------|---------|---------|--------|--------|
|                                                               |   |   |    |    |   |   |
| Balance at beginning of the period                                 |   | $      | 4,658   |    |   | $      | 1,785 |   |
|                                                               |   |   |    |    |   |   |   |   |
| Unrealized gain on securities available for sale:                  |   |   |    |    |   |   |   |   |
|                                                               |   |   |    |    |   |   |   |   |
|    Unrealized gain (loss) arising during the period |   |   | 27,595  |    |   |   | (195 | ) |
|                                                               |   |   |    |    |   |   |   |   |
|    Less: reclassification adjustment and losses     |   |   |    |    |   |   |   |   |
|       included in net loss                |   |   | (29,814 | )       |   |   | (522 | ) |
|    Net change for the period                        |   |   | (2,219  | )  |   |   | (717 | ) |
|                                                     |   |   |    |    |   |   |   |   |
| Balance at end of the period                                       |   | $      | 2,439   |    |   | $      | 1,068 |   |

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Table of Contents 

CONDENSED CONSOLIDATED 

|                                                                               |   | 2010   |      |   | 2009   |   |
|------------------------------------------------------------------------------------|--------|--------|-----------|--------|--------|--------|
| CASH FLOWS FROM OPERATING ACTIVITIES:                                              |   |   |      |   |   |   |
| Net loss                                                                           |   | $      | (719,745  | )      |   | $      | (1,162,944 | ) |
| Adjustments to reconcile net loss to net cash:                                     |   |   |      |   |   |   |   |   |
|    Depreciation of fixed assets and amortization of intangibles     |   |   | 9,906     |   |   |   | 11,595 |   |
|    Amortization of discount on debt conversion                      |   |   | 45,122    |   |   |   | 104,201 |   |
|    Beneficial interest on issuance of stock                         |   |   | 207,900   |   |   |   | 82,253 |   |
|    Gain on sales of securities available for sale                   |   |   | (29,814   | )      |   |   | (14,895 | ) |
|    Gain on revaluation of derivatives                               |   |   | (172,341  | )      |   |   | (24,442 | ) |
|    Stock issue to noncontrolling shareholders for services          |   |   | 15,570    |   |   |   | 14,218 |   |
|    (Gain) from settlement of note receivable previously written-off |   |   | (3,570    | )      |   |   | (50,000 | ) |
| Changes in certain assets and liabilities:                                         |   |   |      |   |   |   |   |   |
|    (Increase) in accounts receivable                                |   |   | (5,120    | )      |   |   | (11,412 | ) |
|    (Increase) decrease in inventory                                 |   |   | (879      | )      |   |   | 6,149 |   |
|    (Increase) decrease in prepaid expenses and other assets         |   |   | 8,739     |   |   |   | (89,752 | ) |
|    Increase (decrease) in accounts payable and accrued liabilities  |   |   | 205,640   |   |   |   | 38,993 |   |
|    Increase (decrease) in deferred revenues                         |   |   | (1,210    | )      |   |   | (5,138 | ) |
|    Increase (decrease) in related party liabilities                 |   |   | 206,857   |   |   |   | 7,298 |   |
| Net cash used in operating activities                                              |   |   | (232,945  | )      |   |   | (1,093,876 | ) |
|                                                                               |   |   |      |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES:                                              |   |   |      |   |   |   |   |   |
|    Purchase of property and equipment                               |   |   | (14,137   | )      |   |   | -- |   |
|    Costs of trademarks and other intangibles                        |   |   | --        |   |   |   | (5,393 | ) |
|    Net proceeds from sales of securities available for sale         |   |   | 37,581    |   |   |   | 21,083 |   |
|    Net cash provided by investing activities                        |   |   | 23,444    |   |   |   | 15,690 |   |
|                                                                               |   |   |      |   |   |   |   |   |
| NET DECREASE IN CASH AND CASH EQUIVALENTS                                          |   |   | (209,501  | )      |   |   | (1,078,186 | ) |
| CASH AND CASH EQUIVALENTS – BEGINNING OF PERIOD                              |   |   | 1,842,801 |   |   |   | 3,442,590 |   |
| CASH AND CASH EQUIVALENTS – END OF PERIOD                                    |   | $      | 1,633,300 |   |   | $      | 2,364,404 |   |
|                                                                               |   |   |      |   |   |   |   |   |
| CASH PAID DURING THE PERIOD FOR:                                                   |   |   |      |   |   |   |   |   |
|    Interest expense                                                 |   | $      | -         |   |   | $      | - |   |
|    Income taxes                                                     |   | $      | -         |   |   | $      | - |   |

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Table of Contents 

NOTES TO THE CONDENSED 

|   | Basis of Presentation |
|--------|-----------------------|

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Table of Contents 

|                                                            |   | Nine months ended September 30, |          |
|-----------------------------------------------------------------|--------|---------------------------------|---------------|
|                                                            |   | 2010                            |          |   | 2009 |   |
|    Net (loss) applicable to common shares        |   | $                               | (584,349      | ) |   | $ | (843,014 | ) |
|                                                            |   |                            |          |   |   |   |   |   |
|    Weighted average shares outstanding - basic   |   |                            | 4,678,876,888 |   |   |   | 2,669,670,752 |   |
|    Weighted average shares outstanding - diluted |   |                            | 4,678,876,888 |   |   |   | 2,669,670,752 |   |
|                                                            |   |                            |          |   |   |   |   |   |
|    Net (loss) per common share - basic           |   | $                          | (0.00         | ) |   | $ | (0.00 | )  |
|    Net (loss) per common share - diluted         |   | $                          | (0.00         | ) |   | $ | (0.00 | )  |

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Table of Contents 

|   | a.   | The Administrative Services Agreement dated March 1, 2007 by and between B Green Innovations, Inc.(subsidiary) and iVoice, Inc. |
|--------|-----------|---------------------------------------------------------------------------------------------------------------------------------|

|   | b.   | The Convertible Promissory Note dated May 5, 2008 issued by B Green Innovations, Inc. (subsidiary) payable to iVoice, Inc. |
|--------|-----------|----------------------------------------------------------------------------------------------------------------------------|

|   | c.   | The Security Agreement dated May 5, 2008 by and between B Green Innovations, Inc. (subsidiary) and iVoice, Inc. |
|--------|-----------|-----------------------------------------------------------------------------------------------------------------|

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Table of Contents 

|   | a.   | The agreement will commence effective January 1, 2010. |
|--------|-----------|--------------------------------------------------------|

|   | b.   | The monthly fee will increase to $5,000 per month and will be evidenced by a Convertible Promissory Note, the terms of which are as follows: |
|--------|-----------|----------------------------------------------------------------------------------------------------------------------------------------------|

| i.   | Interest will accrue in the unpaid balance at the rate of prime plus 1 percent per annum. |
|----------------|-------------------------------------------------------------------------------------------|

| ii.   | Additional advances to include Fees accrued pursuant to the Administrative Services Agreement will be added to the principal of this note and will accrue interest at the above specified rate. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| iii.   | The interest shall accrue monthly and be paid annually. |
|------------------|---------------------------------------------------------|

| iv.   | The principal is payable on demand. |
|-----------------|-------------------------------------|

| v.   | The holder may elect payment of the principal and/or interest at the Holder’s sole discretion, owed pursuant to this Note by requiring the Maker to issue to the Holder, or his assigns either: (i) one Class B common stock share of the Maker, no par value per share, for each dollar owed, (ii) the number of Class A common stock shares of the Maker calculated by dividing (x) the sum of the principal and interest that the Holder has decided to have paid by (y) fifty percent (50%) of the lowest issue price of Class A common stock, or (iii) exchange the iVoice Market Value of the number of Class A Common Stock shares calculated, but not issued, in subsection (ii) above, equal to the number of B Green Series A 3% Preferred Stock shares calculated by dividing the iVoice Market value by the Series A Initial Value, as defined in the Company’s Certificate of Incorporation. The Holder may elect payment of the principal of this Note, before any repayment of interest. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| vi.   | This note may be prepaid in full or in part at any time without penalty. |
|-----------------|--------------------------------------------------------------------------|

| vii.   | In the event of (a) default in payment of any installment of principal or interest hereof as the same becomes due and such default is not cured within ten (10) days from the due date, or (b) default under the terms of any instrument securing this Note, and such default is not cured within fifteen (15) days after written notice to maker, then in either such event the Holder may, without further notice, declare the remainder of the principal sum, together with all interest accrued thereon, and the prepayment premium, if any, at once due and payable. Failure to exercise this option shall not constitute a waiver of the right to exercise the same at any other time. The unpaid principal of this Note and any part thereof, accrued interest and all other sums due under this Note shall bear interest at the rate of prime plus 2 percent per annum after default until paid. |
|------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table of Contents 

|   | Level 1 Inputs– Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide  pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Level 2 Inputs– Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Level 3 Inputs– Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Assets                        |   | Level I |   |   | Level II |   |    | Level III |   |   | Total  |   |
|-------------------------------|--------|---------|--------|--------|---------------|--------|---------|----------------|--------|--------|--------|--------|
|                          |   |    |   |   |          |   |    |           |   |   |   |   |
| Securities available for sale |   | $       | 3,265  |   |          | $      | -       |           |   | $      | -      |   |   | $ | 3,265 |   |
| Total Assets                  |   | $       | 3,265  |   |          | $      | -       |           |   | $      | -      |   |   | $ | 3,265 |   |
|                          |   |    |   |   |          |   |    |           |   |   |   |   |   |   |   |   |
| Derivative liabilities        |   | $       | -      |   |          | $      | 569,798 |           |   | $      | -      |   |   | $ | 569,798 |   |
| Total Liabilities             |   | $       | -      |   |          | $      | 569,798 |           |   | $      | -      |   |   | $ | 569,798 |   |

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| Assets                        |   | Level I |   |   | Level II |   |    | Level III |   |   | Total  |   |
|-------------------------------|--------|---------|--------|--------|---------------|--------|---------|----------------|--------|--------|--------|--------|
|                          |   |    |   |   |          |   |    |           |   |   |   |   |
| Securities available for sale |   | $       | 9,681  |   |          | $      | -       |           |   | $      | -      |   |   | $ | 9,681 |   |
| Total Assets                  |   | $       | 9,681  |   |          | $      | -       |           |   | $      | -      |   |   | $ | 9,681 |   |
|                          |   |    |   |   |          |   |    |           |   |   |   |   |   |   |   |   |
| Derivative liabilities        |   | $       | -      |   |          | $      | 742,139 |           |   | $      | -      |   |   | $ | 742,139 |   |
| Total Liabilities             |   | $       | -      |   |          | $      | 742,139 |           |   | $      | -      |   |   | $ | 742,139 |   |

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|                                         |   | At 9/30/10 |    |   | At 12/31/09 |   |
|----------------------------------------------|--------|------------|---------|--------|-------------|--------|
|    Fair market value of stock |   | $          | 0.00013 |   |        | $      | 0.00020 |   |
|    Exercise price             |   | $          | 0.00012 |   |        | $      | 0.00018 |   |
|    Dividend yield             |   |       | 0.00    | %      |        |   | 0.00 | % |
|    Risk free interest rate    |   |       | 3.2     | %      |        |   | 3.2 | % |
|    Expected volatility        |   |       | 264.28  | %      |        |   | 260.52 | % |
|    Expected life              |   | 3.67 years |    |   | 4.42 years  |   |

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| ·   | The Company issued 800,000,000 shares of Class A common stock to an Officer of the Company for payment of $28,600 of deferred compensation. The stock was valued at $236,500 and $207,900 was charged to beneficial interest expense. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The Company issued 385,576,691 shares of Class A common stock to Meritz and Muenz, LLP for payment of $17,351 accrued legal services. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The Company issued 1,598,119,657 shares of Class A common stock to YA Global Investments, LP as repayment of $153,500 of principal on outstanding convertible debentures. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|                             |   | “Green” Products |    |   |  IVR |   |   | Corporate/ReconcilingItems |   |   |  Total |   |
|----------------------------------|--------|------------------------------|---------|--------|-----------|--------|--------|----------------------------|--------|--------|-------------|--------|
| Net sales                        |   | $                            | 122,761 |   |      | $      | 20,235 |                       |   | $      | -           |   |   | $ | 142,996 |   |
| Cost of sales                    |   |                         | 68,774  |   |      |   | 184    |                       |   |   | -           |   |   |   | 68,958 |   |
| Gross profit                     |   |                         | 53,989  |   |      |   | 20,051 |                       |   |   | -           |   |   |   | 74,038 |   |
|                             |   |                         |    |   |      |   |   |                       |   |   |        |   |   |   |   |   |
| General and administrative       |   |                         | -       |   |      |   | -      |                       |   |   | 976,453     |   |   |   | 976,453 |   |
| Interest, net                    |   |                         | -       |   |      |   | -      |                       |   |   | 217,110     |   |   |   | 217,110 |   |
| Gain on valuation of derivative  |   |                         | -       |   |      |   | -      |                       |   |   | (172,341    | )      |   |   | (172,341 | ) |
| Amortization of discount on debt |   |                         | -       |   |      |   | -      |                       |   |   | 45,122      |   |   |   | 45,122 |   |
| Other income                     |   |                         | -       |   |      |   | -      |                       |   |   | (272,561    | )      |   |   | (277,561 | ) |
| Total expenses                   |   |                         | -       |   |      |   | -      |                       |   |   | 793,783     |   |   |   | 793,783 |   |
|                             |   |                         |    |   |      |   |   |                       |   |   |        |   |   |   |   |   |
| Income (loss) before taxes       |   | $                            | 53,989  |   |      | $      | 20,051 |                       |   | $      | (793,783    | )      |   | $ | (719,745 | ) |

|                            |   | “Green” Products |   |   | IVR    |   |   | Corporate/ReconcilingItems |   |   | Total      |   |
|---------------------------------|--------|------------------------------|--------|--------|--------|--------|--------|----------------------------|--------|--------|------------|--------|
| Net sales                       |   | $                            | 52,636 |   |   | $      | 21,333 |                       |   | $      | -          |   |   | $ | 73,969 |   |
| Cost of sales                   |   |                         | 34,473 |   |   |   | -      |                       |   |   | -          |   |   |   | 34,473 |   |
| Gross profit                    |   |                         | 18,163 |   |   |   | 21,333 |                       |   |   | -          |   |   |   | 39,496 |   |
|                            |   |                         |   |   |   |   |   |                       |   |   |       |   |   |   |   |   |
| General and administrative      |   |                         | -      |   |   |   | -      |                       |   |   | 960,351    |   |   |   | 960,351 |   |
| Interest, net                   |   |                         | -      |   |   |   | -      |                       |   |   | 265,381    |   |   |   | 265,381 |   |
| Amortization of debt discount   |   |                         | -      |   |   |   | -      |                       |   |   | 104,201    |   |   |   | 104,201 |   |
| Gain on valuation of derivative |   |                         | -      |   |   |   | -      |                       |   |   | (24,442    | )      |   |   | (24,442 | ) |
| Other income                    |   |                         | -      |   |   |   | -      |                       |   |   | (103,051   | )      |   |   | (103,051 | ) |
|                            |   |                         | -      |   |   |   | -      |                       |   |   | 1,202,440  |   |   |   | 1,202,440 |   |
|                            |   |                         |   |   |   |   |   |                       |   |   |       |   |   |   |   |   |
| Income (loss) before taxes      |   | $                            | 18,163 |   |   | $      | 21,333 |                       |   | $      | (1,202,440 | )      |   | $ | (1,162,944 | ) |

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|                            |   | “Green” Products |   |   | IVR    |   |   | Corporate/ReconcilingItems |   |   | Total    |   |
|---------------------------------|--------|------------------------------|--------|--------|--------|--------|--------|----------------------------|--------|--------|----------|--------|
| Net sales                       |   | $                            | 35,516 |   |   | $      | 7,841  |                       |   | $      | -        |   |   | $ | 43,351 |   |
| Cost of sales                   |   |                         | 22,288 |   |   |   | -      |                       |   |   | -        |   |   |   | 22,288 |   |
| Gross profit                    |   |                         | 13,228 |   |   |   | 7,841  |                       |   |   | -        |   |   |   | 21,069 |   |
|                            |   |                         |   |   |   |   |   |                       |   |   |     |   |   |   |   |   |
| General and administrative      |   |                         | -      |   |   |   | -      |                       |   |   | 311,747  |   |   |   | 311,747 |   |
| Interest, net                   |   |                         | -      |   |   |   | -      |                       |   |   | 60,952   |   |   |   | 60,952 |   |
| Amortization of debt discount   |   |                         |   |   |   |   |   |                       |   |   | 15,041   |   |   |   | 15,041 |   |
| Gain on valuation of derivative |   |                         |   |   |   |   |   |                       |   |   | 31,534   |   |   |   | 31,534 |   |
| Other income                    |   |                         | -      |   |   |   | -      |                       |   |   | (6,600   | )      |   |   | (6,600 | ) |
|                            |   |                         | -      |   |   |   | -      |                       |   |   | 349,606  |   |   |   | 349,606 |   |
|                            |   |                         |   |   |   |   |   |                       |   |   |     |   |   |   |   |   |
| Income (loss) before taxes      |   | $                            | 13,228 |   |   | $      | 7,841  |                       |   | $      | (349,606 | )      |   | $ | (328,537 | ) |

|                            |   | “Green” Products |   |   |  IVR |   |   | Corporate/ReconcilingItems |   |   |  Total |   |
|---------------------------------|--------|------------------------------|--------|--------|-----------|--------|--------|----------------------------|--------|--------|-------------|--------|
| Net sales                       |   | $                            | 26,699 |   |      | $      | 2,022  |                       |   | $      | -           |   |   | $ | 28,721 |   |
| Cost of sales                   |   |                         | 13,934 |   |      |   | -      |                       |   |   | -           |   |   |   | 13,934 |   |
| Gross profit                    |   |                         | 12,765 |   |      |   | 2,022  |                       |   |   | -           |   |   |   | 14,787 |   |
|                            |   |                         |   |   |      |   |   |                       |   |   |        |   |   |   |   |   |
| General and administrative      |   |                         | -      |   |      |   | -      |                       |   |   | 303,248     |   |   |   | 303,248 |   |
| Interest, net                   |   |                         | -      |   |      |   | -      |                       |   |   | 179,127     |   |   |   | 179,127 |   |
| Amortization of debt discount   |   |                         | -      |   |      |   | -      |                       |   |   | 34,734      |   |   |   | 34,734 |   |
| Other income                    |   |                         |   |   |      |   |   |                       |   |   | (19,892     | )      |   |   | (19,892 | ) |
| Gain on valuation of derivative |   |                         | -      |   |      |   | -      |                       |   |   | (24,009     | )      |   |   | (24,009 | ) |
|                            |   |                         | -      |   |      |   | -      |                       |   |   | 473,208     |   |   |   | 473,208 |   |
|                            |   |                         |   |   |      |   |   |                       |   |   |        |   |   |   |   |   |
| Income (loss) before taxes      |   | $                            | 12,765 |   |      | $      | 2,022  |                       |   | $      | (473,208    | )      |   | $ | (458,421 | ) |

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ITEM 2 - MANAGEMENT’S DISCUSSION 

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ITEM 4T - 

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ITEM 5            

| (b) | There were no material changes to the procedures by which security holders may recommend nominees to the registrant's board of directors, where those changes were implemented after the registrant last provided disclosure in response to the requirements of paragraph (c)(2)(iv) or paragraph (c)(3) of §229.407 of the regulations promulgated by the Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, as amended. |
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ITEM 6      

| 31.1 | Certification of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
|------|------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|------|-------------------------------------------------------------------------------------------------------------------------|

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|                    | iVoice, Inc. |                                                                                                                                                                                                     |
|-------------------------|--------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                    |         |                                                                                                                                                                                                     |   |
| Date: November 15, 2010 | By:          | /s/Jerome R. Mahoney                               |   |
|                    |         | Jerome R. Mahoney                                                                                                                                                                                        |   |
|                    |         | President, Chief Executive Officer                                                                                                                                                                       |   |
|                    |         | and Principal Financial Officer                                                                                                                                                                          |   |

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| 31.1 | Certification of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
|------|------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|------|-------------------------------------------------------------------------------------------------------------------------|