U.S. SECURITIES AND EXCHANGE COMMISSION
                        Washington, D. C. 20549

                             Form 10-QSB/A

(Mark One)
[X] Quarterly  report  under  section  13  or  15(d) of  the Securities
    Exchange Act of 1934 for the quarterly period ended:  June 30, 2005

[ ] Transition  report  under  section  13  or  15(d) of the Securities
    Exchange     Act     of     1934    for   the   transition   period
    from                     to                      .
         --------------------   --------------------


                  Commission File No:  33-9640-LA
                                       ----------


                     AMERICAN BUSINESS CORPORATION
                     -----------------------------
                (Name of Small Business in its Charter)

           Colorado                                      90-0249312
           --------                                      ----------
(State or Other Jurisdiction of Incorporation)   (IRS Employer Id. No.)

      222 Grace Church Street, Suite 300, Port Chester, NY  10573
      -----------------------------------------------------------
            (Address of Principal Office including Zip Code)

               Issuer's telephone Number:  (914) 939-5081
                                           --------------

Check  whether the  Registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the  Exchange  Act  during  the past 12
months (or for such shorter  period that the Registrant was required to
file such reports),and (2) has been subject to such filing requirements
for the past 90 days.  Yes [ X  ]  No [    ]

APPLICABLE ONLLY 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, par value $.001 per share,
                    69,870,517 shares at June 30, 2005.

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

                                    1
<PAGE>

                      AMERICAN BUSINESS CORPORATION
               FORM 10-QSB  -  QUARTER ENDED JUNE 30, 2005

INDEX                                                              Page

                     PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements..........................................2
        Condensed Balance Sheets at June 30, 2005 (unaudited) and
          December 31, 2004...........................................3
        Condensed Statements of Operations for the Six Months and
          Three Ended June 30, 2005 and 2004 (unaudited)..............4
        Condensed Statement of Stockholders' Deficit for the Period
          January 1, 2004 through June 30, 2005 (unaudited)...........5
        Condensed Statements of Cash Flows for the Six Months Ended
          June 30, 2005 and 2004 (unaudited)..........................6
        Notes to the Condensed Financial Statements...................7

Item 2.	Management's Discussion and Analysis.........................10

Item 3.	Controls and Procedures......................................10

                       PART II - OTHER INFORMATION

Item 6.	Exhibits and Reports on Form 8-K.............................11

                              SIGNATURES

        Signatures...................................................11
        Exhibits.....................................................12

                    --------------------------------

			PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

    The unaudited condensed balance sheet of  the Registrant as of June
30, 2005, the  audited  balance  sheet  at  December 31, 2004,  and the
unaudited  condensed statements  of operations,  stockholders' deficit,
and cash flows for  the six and three month periods ended June 30, 2005
and  2004  follow.  The  condensed  financial  statements  reflect  all
adjustments  that  are, in the opinion  of management,  necessary for a
fair statement of the results for the interim periods presented.

                                    2
<PAGE>

                      AMERICAN BUSINESS CORPORATION
                        CONDENSED BALANCE SHEETS


                                            June 30, 2005  December 31,
                                             [unaudited]       2004
                                            -------------  ------------

            Assets
Current assets -
  Cash                                      $      3,986   $     6,845
                                            -------------  ------------
    Total current assets                           3,986         6,845
  Equipment, net                                  18,216        20,493
                                            -------------  ------------
    Total Assets                            $     22,202   $    27,338


            Liabilities and Stockholders' Deficit
Current Liabilities
  Accrued expenses                          $    380,564   $    30,564
  Accrued interest                             3,273,268     3,273,268
  Due to related parties                       3,843,090     3,641,375
  Loans payable                                2,518,000     2,518,000
  Convertible debentures                       3,793,460     3,793,460
  Redeemable Series B
    Convertible Preferred Stock                2,000,000     2,000,000
  Estimated liability for claims
    and litigation                             4,440,657     4,440,657
                                            -------------  ------------
      Total Current Liabilities               20,249,039    19,997,324

Commitments and contingencies                         --            --
Stockholders' Equity (Deficit)
  Preferred stock, no par value;
  (10,000,000 shares authorized)
    Series A (90,000 shares issued
      and outstanding)                                76            76
    Series B (2,000 shares issued
      and outstanding)	                              --            --
    Series C (450,000 shares issued
      and outstanding)                           135,000       135,000
    Series D (950 shares issued
      and outstanding)                           950,000       950,000
    Series E (2,300 shares issued
      and outstanding)                         2,300,000     2,300,000
  Common stock, par value $.001 per share;
    500,000,000 authorized, 69,870,517
    shares issued and outstanding                 69,870        69,870
  Additional paid-in capital                  14,872,987    14,872,987
  Accumulated deficit                        (38,554,770)  (38,297,919)
                                            -------------  ------------
      Total Stockholders' Deficit            (20,226,837)  (19,969,986)
                                            -------------  ------------
Total Liabilities and Stockholders' Deficit $     22,202   $    27,338
                                            =============  ============

              See notes to condensed financial statements.

                                   3
<PAGE>

                    AMERICAN BUSINESS CORPORATION
                  CONDENSED STATEMENTS OF OPERATIONS
                             [Unaudited]

                            Six Months Ended       Three Months Ended
                                June 30,                 June 30,
                                --------                 --------
                            2005        2004        2005        2004
                         ----------  ----------  ----------  ----------


Revenues

  Depreciation and
    amortization	     2,277       2,500       1,139       2,500
  Interest expense          61,715      58,147      31,087      29,290
  Administrative
    expenses               192,859     354,037	   110,866     262,975
                         ----------  ----------  ----------  ----------
      Total operating
        expenses           256,851     414,684     143,092     294,765
                         ----------  ----------  ----------  ----------

Net loss                 $(256,851)  $(414,684)  $(143,092)  $(294,765)
                         ==========  ==========  ==========  ==========

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

Weighted average number
of common shares
outstanding              69,870,517  62,299,093  69,870,517  68,245,524
                         ==========  ==========  ==========  ==========


              See notes to condensed financial statements.

                                   4
<PAGE>

                     AMERICAN BUSINESS CORPORATION
              CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT
<TABLE>
<CAPTION>


                 Preferred      Preferred      Preferred          Preferred      Preferred
                   Stock          Stock          Stock              Stock          Stock
                 Series A       Series B       Series C           Series D       Series E
                Shs     Amt    Shs    Amt     Shs      Amt       Shs  Amt       Shs    Amt
                ---------------------------------------------------------------------------------
<S>             <C>            <C>            <C>                <C>            <C>
Balance,
January 1, 2004	990,000 $ 762  2,000  $    -  450,000  $135,000  950  $950,000  2,300  $2,300,000

Shares
 converted     (900,000) (686)     -       -        -         -    -         -      -           -
Shares for
 services             -     -      -       -        -         -    -         -      -           -
Shares as
 deposit              -     -      -       -        -         -    -         -      -           -
Deposit
 cancelled            -     -      -       -        -         -    -         -      -           -
Rent
 contributed          -     -      -       -        -         -    -         -      -           -

Net loss              -     -      -       -        -         -	   -         -      -           -
                 --------------------------------------------------------------------------------
Balance,
December 31,
2004             90,000  $ 76  2,000  $    -  450,000  $135,000  950  $950,000  2,300  $2,300,000

    [unaudited]

Net loss	      -     -      -       -        -         -    -         -      -           -
                 --------------------------------------------------------------------------------
Balance,
June 30, 2005    90,000 $  76  2,000  $    -  450,000  $135,000  950  $950,000  2,300  $2,300,000
                 --------------------------------------------------------------------------------

</TABLE>
<PAGE>

              CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT
                             (Continued)

<TABLE>
<CAPTION>
                                    Additional                    Total
                 Common Stock       Paid-In     Accumulated    Stockholders'
                Shs        Amt      Capital       Deficit        Deficit
                ---------- -------  ----------- -------------  -------------
<S>             <C>        <C>      <C>         <C>            <C>
Balance,
January 1, 2004 54,370,517 $54,370  $14,538,201 $(37,320,521) $(19,342,188)

Shares
 Converted       9,000,000   9,000       (8,314)           -             -

Shares
 for services    6,500,000   6,500      333,500            -       340,000

Shares as
 deposit         5,000,000   5,000      145,000            -       150,000

Deposit
 cancelled     	(5,000,000) (5,000)    (145,000)           -      (150,000)

Rent
 contributed 	         -       -        9,600            -         9,600

Net loss                 -       -	      -     (977,398)     (977,398)
                ----------------------------------------------------------
Balance,
December
31, 2004        69,870,517 $69,870  $14,872,987 $(38,297,919) $(19,969,986)

    [unaudited]

Net loss                 -       -            -     (256,851)     (256,851)
                -----------------------------------------------------------
Balance
June 30, 2005  	69,870,517 $69,870  $14,872,987 $(38,554,770) $(20,226,837)
                -----------------------------------------------------------

</TABLE>

               See notes to condensed financial statements.

                                    5
<PAGE>

                     AMERICAN BUSINESS CORPORATION
                  CONDENSED STATEMENTS OF CASH FLOWS

302:
                                             Six Months Ended June 30,
                                                2005           2004
                                             [unaudited]    [unaudited]
                                            -------------  ------------

Cash flows from operating activities -
  Net loss                                  $   (256,851)  $  (414,684)
  Adjustments to reconcile net loss to
    net cash used by operating activities

  Depreciation and amortization expense            2,277         2,500
  Issuance of common shares for services              --       132,500
  Increase in liabilities
    Accrued expenses                              50,000        15,221
    Accrued interest - related party              61,715        58,147
                                            -------------  ------------
Net cash used by operating activities           (142,859)     (206,316)
                                            -------------  ------------

 Net proceeds from related parties	         140,000       275,981
                                            -------------  ------------
Net cash provided by financing activities        140,000       275,981
                                            -------------  ------------
Net change in cash                                (2,859)       69,665
Cash at beginning of period                        6,845            --
                                            -------------  ------------
Cash at end of period                       $      3,986   $    69,665
                                            =============  ============


SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES

None.


             See notes to condensed financial statements.

                                   6
<PAGE>

                     AMERICAN BUSINESS CORPORATION
              NOTES TO THE CONDENSED FINANCIAL STATEMENTS

Note 1 - Basis of Presentation

The  interim  financial  statements  included   herein are presented in
accordance with United States generally accepted  accounting principles
and have been prepared by the Registrant, without  audit,  pursuant  to
the  rules  and regulations  of  the Securities and Exchange Commission
(the "SEC").   Certain  information  and  footnote disclosures normally
included in financial statements prepared  in accordance with generally
accepted accounting principles have been  condensed or omitted pursuant
to such  rules and  regulations, although  the Registrant believes that
the  disclosures  are adequate  to make the  information  presented not
misleading.

These  statements   reflect  all  adjustments,  consisting  of   normal
recurring  adjustments,  which,  in the  opinion  of  management,   are
necessary  for  fair  presentation of the information contained therein.
The Registrant's operating  results for the six and three month periods
ended  June 30, 2005,  and 2004 are not  necessarily  indicative of the
results that  may be or were  expected for the years ended December 31,
2005,  and  2004.   It  is  suggested   that  these  interim  financial
statements be read in conjunction with the audited financial statements
and notes thereto of the Registrant included in its Form 10-KSB for the
period ended December 31, 2004.

Reclassifications - Certain  amounts  have been reclassified to conform
with the current presentation.  The reclassifications  had no impact on
previously reported results of operations or stockholders' deficit.

Note 2 - Related Party Transactions

As previously reported, and by  virtue of  (i) a 6% secured convertible
promissory note due to Brentwood Capital Corp., an affiliated privately
owned  New  York  merchant  banking  corporation   ("Brentwood"), dated
September  27, 2002,  in  the aggregate amount of $2,103,582, including
principal  and  accrued  interest  through  June  30, 2005,  which   is
convertible  into  210,358,161  shares of the Registrant's common stock;
and  (ii)  Brentwood's  record  ownership  of  1,435,000 shares  of the
Registrant's  common  stock,  Brentwood  is  the  owner  of 65%  of the
Registrant's  voting  securities.  The  Registrant  may be deemed to be
controlled by Brentwood.

Similarly, and  as previously reported, Midwest Merger Management, LLC,
a  Kentucky  limited  liability  company  and  its  affiliated entities
("Midwest")  is  the  record  owner  of   12,459,800   shares  of   the
Registrant's  common  stock,  90,000 shares of Series A preferred stock
which,  assuming  conversion,  are  the  equivalent   of 900,000 common
shares,  and  450,000  shares  of  Series  C preferred  stock which are
convertible  into  45,000,000 common shares, for an aggregate of 15% of
the  Registrant's  voting securities.  Accordingly, the  Registrant may
be deemed  to be  controlled by M idwest.  During the six  month period
ended June 30, 2005, and in connection with its ongoing  support of the
Registrant,  Midwest  contributed  an  aggregate  of  $140,000  to  the
Registrant  to fund its activities during the six months ended June 30,
2005.

                                  7
<PAGE>

At  June 30, 2005,  the  aggregate  indebtedness to related parties was
as follows:

Brentwood Capital Corp.         $2,103,582
Midwest Merger Management LLC   $1,739,508
                                ----------
                                $3,843,090
                                ==========

The Registrant intends to settle its obligations to related parties  in
the  course  of  its  planned  reorganization  with  a  privately  held
viable business candidate.

Note 3 - Per Share Results

The common  share  equivalents associated  with the Registrant's issued
and outstanding convertible notes and Preferred Stock were not included
in computing per share results as their effects were anti-dilutive.

Note 4 - Income Taxes (Benefits)

At  December  31,  2004,  the  Registrant  had  available approximately
$37,000,000 of net operating  loss carry-forward, which expires between
December  31, 2008  and December 31, 2021, that  may be  used to reduce
future  taxable  income.  As utilization  of this carry-forward is less
than  certain,  its  potential  tax  benefit   to  the  Registrant   of
approximately $8,000,000 is fully reserved.

Note 5 - Series B Preferred Stock

The  provisions  of the  Series  B Preferred Stock allow the holders to
redeem their shares upon the occurrence of certain events including the
Registrant's   inability  to issue  free  trading common  stock to such
holders  because  the  shares  have  not  been  registered   under  the
Securities Act.  As the effectiveness of a registration statement under
the  Securities  Act  is  outside of Registrant's control, the Series B
Preferred  Stock has been classified  on the Registrant's balance sheet
as a liability.

Note 6 - Going Concern

The Registrant's condensed  consolidated financial statements have been
presented on the basis that it is a  going concern,  which contemplates
the  realization  of assets  and the satisfaction of liabilities in the
normal course of business.

As shown  in the accompanying  financial statements, the Registrant had
negative  working   capital  at  June  30, 2005,  of   $20,245,053.  In
addition, the  Registrant   has  incurred  an  accumulated   deficit of
$(38,554,770)  through June 30, 2005.  The Registrant is dependent upon
the efforts of Midwest  to raise  proceeds  for  its continued survival.
The Registrant's  ability to continue  to receive this level of support
from  Midwest  is   uncertain.  The  condensed  consolidated  financial
statements  do not  include  any adjustments that might be necessary if
the Registrant is unable to continue as a going concern.

                                 8
<PAGE>


Item 2. Management's Discussion and Analysis

The following  discussion contains forward-looking statements regarding
the Registrant, its  business, prospects and results of operations that
are subject to certain risks and  uncertainties  posed by many  factors
and events that could cause the Registrant's actual business, prospects
and  results  of operations to differ materially from those that may be
anticipated  by  such  forward-looking  statements.  Factors   that may
affect such forward-looking statements include, without limitation, the
Registrant's ability  to resolve the affairs of its creditors and other
investors;  or  to  locate  and  thereafter  negotiate and consummate a
business combination with a profitable privately owned company.

When used in this discussion, words  such as "believes," "anticipates,"
"expects," "intends," and similar expressions  are intended to identify
forward-looking  statements,   but  are  not  the  exclusive   means of
identifying  forward-looking  statements.  Readers are cautioned not to
place  undue reliance  on these forward-looking statements, which speak
only  as of the  date of  this  report.  The Registrant   undertakes no
obligation to revise any forward-looking statements in order to reflect
events or circumstances that may subsequently arise.  Readers are urged
to carefully review and consider the various  disclosures made by us in
this report and other reports filed with the SEC that attempt to advise
interested  parties  of  the  risks  and  factors  that  may affect the
Registrant's business.

Six Month Periods Ended June 30, 2005 and 2004:

Revenues - As a direct result of the Registrant's inability to continue
its failing  freight  transportation services beyond November 2000, the
Registrant  had no  revenues   during either the six month period ended
June 30,  2005 ("6M05")  or  the   six month period ended June 30, 2004
("6M04").  The Registrant  continues working through the restructure of
its debt and the mitigation of outstanding litigation.

Expenses  and Income Taxes - General  and  administrative  expenses for
6M05  were  $256,851  compared to  $414,684 for 6M04.  This decrease is
consistent with  the  Registran's  strategy of  redirecting  its focus
toward  becoming  a  candidate  to  acquire or merge with a profitable,
privately-held  business  operation.   Accordingly,  the   Registrant's
recurring  administrative expenses only  include: (i) professional fees
(legal  and   accounting)   associated  with  the  resolution  of   the
Registrant's  affairs  with its former creditors and investors, and the
maintenance  of  its  reporting  requirements   and good standing, (ii)
interest  on  its  outstanding  convertible   note  due  to   Brentwood
(commencing  on  October 1, 2003),  (iii) other ancillary expenses, and
(iv) the payment of minimum franchise taxes.

Net Income (Loss) - Accordingly, the  Registrant experienced a net loss
of  $(256,851) for  6M05 compared to a net loss of $(414,684) for 6M04.
When  related  to  the  weighted   average  number  of  common   shares
outstanding during 6M05 and 6M04, per share loss results were $0.00 and
$0.00, respectively.

                                  9
<PAGE>

Quarters Ended June 30, 2005 and 2004:

Revenue - As a direct result  of the Registrant's inability to continue
its  failing freight  transportation services beyond November 2000, the
Registrant  had  no revenues  during either the second quarter June 30,
2005 ("2Q05") or  the second quarter ended June 30, 2004 ("2Q04").  The
Registrant continues working  through  the  restructure of its debt and
the mitigation of outstanding litigation.

Expenses  and  Income  Taxes -  General and administrative expenses for
2Q05  were  $143,092  compared  to $294,765 for 2Q04.  This decrease is
consistent  with  the  Registrant's  strategy  of redirecting its focus
toward  becoming  a  candidate  to  acquire or merge with a profitable,
privately-held  business  operation.    Accordingly,   the Registrant's
recurring  administrative  expenses only include: (i) professional fees
(legal   and  accounting)    associated  with  the  resolution  of  the
Registrant's  affairs  with its former creditors and investors, and the
maintenance  of  its  reporting  requirements  and  good standing, (ii)
interest  on  its   outstanding  convertible  note  due  to   Brentwood
(commencing  on October  1, 2003), (iii) other ancillary  expenses, and
(iv) the payment of minimum franchise taxes.

Net Income (Loss) - Accordingly, the  Registrant experienced a net loss
of  $(143,092)  for 2Q05 compared to a net loss of $(294,765) for 2Q04.
When  related to the weighted  average common shares outstanding during
each  quarter, per share  results  were $0.00  and $0.00,  for 2Q05 and
2Q04, respectively.

Liquidity and Capital Resources

The  Registrant  does  not  have   any  permanent  capital   resources.
Consistent  with  the  inability  to   continue  its   failing  freight
transportation   services   business  beyond  November  2000,  and  its
subsequent disposition  in connection with arranging the funding of the
GE  Credit  Corp.   settlement  in  September 2002,  the   Registrant's
principal  activity has been centered in resolving the remaining claims
of its former creditors so it may seek a business combination.  In this
connection,  Midwes t has agreed to  provide Registrant with reasonable
legal, accounting  and administrative  resources to resolve its affairs
and conduct its search for a business combination candidate.

Accordingly,  the  Registrant  is  entirely dependent upon: (i) Midwest
providing  the Registrant  with certain advisory services in connection
with  the  resolution  of  its  affairs  on  favorable  terms; (ii) the
willingness  of  Midwest  to provide the Registrant with certain office
and  administrative  facilities  and  to  fund  virtually  all  of  the
Registrant's settlements with its creditors; and (iii) the Registrant's
successfully  implementing  a  business  combination  with a profitable
operating  company.  There  can  be  no assurances that Midwest will be
successful  in  resolving  all  or  substantially  all  of Registrant's
affairs, that Midwest will fund  any  further  settlements, or that the
combined  efforts  of  Midwest  and  the  Registrant  will  lead  to  a
successful business combination.   Midwest  has advanced the Registrant
$1,739,509 a June 30, 2005,  $85,000 of which occurred during the three
months ended June 30, 2005, demonstrating its continued  support during
the current quarter.

                                10
<PAGE>

Item 3.	Controls and Procedures

(a) Evaluation of Disclosure Controls and Procedures

The  Registrant  maintains  controls  and procedures designed to ensure
that  information  required  to  be  disclosed  in the reports that the
Registrant files or submits under the  Securities Exchange Act of 1934,
as amended, is recorded, processed,  summarized and reported within the
time periods  specified  in the rules  and forms  of the Securities and
Exchange Commission. Based upon their evaluation  of those controls and
procedures  performed  as  of  the  end  of the  period covered by this
report,  the  Chief  Executive  and  Chief  Financial  officers  of the
Registrant  concluded  that  the  Registrant's  disclosure controls and
procedures  were  effective as more further described in Rule 13a-15(c)
of the Securities Exchange Act of 1934.

(b) Changes in Internal Controls

The Registrant made no significant  changes in its internal controls or
in  other  factors  that  could  significantly  affect  these  controls
subsequent to the date of the evaluation of those controls by the Chief
Executive and Chief Financial officers.

                      PART II - OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K

    31.1 - Certification Pursuant to Section 302 of the Sarbanes-Oxley
           Act of 2002

    32.2 - Certification Pursuant to Section 906 of the Sarbanes-Oxley
           Act of 2002


Reports on Form 8-K:

           None

                                SIGNATURES

In  accordance  with  Section  13  or  15(d)  of  the Exchange Act, the
Registrant  has caused  this report to be  signed on its  behalf by the
undersigned, thereunto duly authorized.

American Business Corporation

By: /s/  Anthony R. Russo
   ------------------------
   Chief Executive Officer and Director

By: /s/  Anthony R. Russo
   ------------------------
   Chief Financial Officer

Dated:  April 20, 2006

                                   11
<PAGE>

                              Exhibit Index



Exhibit
Number      Description
---------   -----------

31.1        Certification Pursuant to Section 302 of the Sarbanes-Oxley
            Act of 2002

32.1        Certification Pursuant to Section 906 of the Sarbanes-Oxley
            Act of 2002


                                  12
<PAGE>

                             EXHIBIT 31.1

                    AMERICAN BUSINESS CORPORATION

                CERTIFICATIONS PURSUANT TO SECTION 302
                  OF THE SARBANES-OXLEY ACT OF 2002


I,  Anthony  R. Russo, the  Registrant's  Chief  Executive  and   Chief
Financial Officer, certify that:

    1.  I  have reviewed this amended quarterly report on  Form  10-QSB
of American Business Corporation;

    2.  Based on my  knowledge, this amended 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 quarterly report;

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

    4.  I am responsible for  establishing and  maintaining  disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) for the Registrant and have:

        a) Designed and recently  commenced the  implementation of such
disclosure controls and  procedures, or caused such disclosure controls
and  procedures to be  designed under  my supervision, to  ensure  that
material   information  relating  to  the   Registrant,  including  its
consolidated  subsidiaries, is made known to me  by others within those
entities,  particularly  during  the   period  in  which  this  amended
quarterly report is being prepared; and

        b) Evaluated the  increasing effectiveness  of the Registrant's
disclosure  controls  and procedures  and presented  in this  report my
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.

Dated:  April 20, 2006

/s/  Anthony R. Russo
-----------------------
Chief Executive Officer
and Chief Financial Officer

                                 13
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                            EXHIBIT 32.1

                  AMERICAN BUSINESS CORPORATION

              CERTIFICATION PURSUANT TO SECTION 906
                OF THE SARBANES-OXLEY ACT OF 2002


    In  connection  with  the  Amended  Quarterly  Report  of  American
Business Corporation  on  Form  10-QSB  for the  quarterly period ended
June 30, 2005, as filed  with the Securities and Exchange Commission on
April 20, 2006  (the "Report"),  the  undersigned,  in  the  capacities
and on the  dates indicated  below,  hereby  certifies  pursuant  to 18
U.S.C. section 1350, as adopted pursuant to Section 906 of the Sarbanes
-Oxley Act of 2003, that:

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

    (2) The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of
American Business Corporation.

Date:  April 20, 2006


/s/ Anthony R. Russo
-----------------------
Chief Executive Officer
and Chief Financial Officer

                                  14

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