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:
     September 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.)

              11921 Brinley Avenue, Louisville, KY  40243
              -------------------------------------------
            (Address of Principal Office including Zip Code)

              Issuer's telephone Number:  (502) 244-1964

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 [    ]

Indicate  by check mark  whether the  Registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act):  Yes [ X ]   No  [    ]

Applicable only to corporate issuers:

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

                 Common Stock, par value $.001 per share,
                 69,870,517 shares at September 30, 2005

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

                                    1
<PAGE>

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

                                  INDEX

                     PART I - FINANCIAL INFORMATION                Page

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

Item 2.	Management's Discussion and Analysis..........................9

Item 3.	Controls and Procedures......................................11

                       PART II - OTHER INFORMATION

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

                               SIGNATURES
        Signatures...................................................12
        Exhibits.....................................................13

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


                      PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

    The  unaudited  condensed  balance sheet of  the  Registrant  as of
September 30, 2005, the audited balance sheet at December 31, 2004, and
the   unaudited  condensed   statements  of  operations,  stockholders'
deficit,  and cash  flows for the  nine and three month  periods  ended
September 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


	                                     September 30,
	                                        2005       December 31,
                                              [Unaudited]      2004
                                             ------------- ------------
                  Assets
Current assets -
  Cash                                       $         83  $     6,845
                                             ------------- ------------
    Total current assets                               83        6,845
Equipment, net 	                                   17,078       20,493
                                             ------------- ------------
    Total Assets                             $     17,161  $    27,338
                                             ============= ============

           Liabilities and Stockholders' Deficit
Current Liabilities
  Accrued expenses                           $    425,564  $   330,564
  Accrued interest                              3,273,268    3,273,268
  Due to related parties                        3,944,644    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                  20,395,593   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                         (38,706,365) (38,297,919)
                                             ------------- ------------
      Total Stockholders' Deficit             (20,378,432) (19,969,986)
                                             ------------- ------------
      Total Liabilities and
        Stockholders' Deficit                $     17,161  $    27,338
                                             ------------- ------------


                See notes to condensed financial statements.

                                   3
<PAGE>

                     AMERICAN BUSINESS CORPORATION
                  CONDENSED STATEMENTS OF OPERATIONS
                             [Unaudited]

                            Nine Months Ended       Three Months Ended
                              September 30,            September 30,
                              -------------            -------------
                            2005        2004        2005        2004
                         ----------  ----------  ----------  ----------


Revenues

Operating Expenses:
  Depreciation and
    amortization             3,415      11,139       1,139       8,639
  Interest expense          93,434      87,876      31,719      29,729
  Administrative expenses  311,597     526,061     118,737     172,024
                         ----------  ----------  ----------  ----------
    Total operating
      expenses             408,446     625,076     151,595     210,392
                         ----------  ----------  ----------  ----------
Net loss                 $(408,446)  $(625,076)  $(151,595)  $(210,392)
                         ==========  ==========  ==========  ==========

Net loss per common
  share - basic and
  fully-diluted          $   (0.01)  $   (0.01)  $   (0.00)  $   (0.00)
                         ==========  ==========  ==========  ==========

Weighted average
  number of common
  shares outstanding     69,870,517  66,170,517  69,870,517  75,620,517
                         ==========  ==========  ==========  ==========

              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,
September
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                 -       -            -     (408,446)      (408,446)
                ------------------------------------------------------------
Balance,
September
30, 2005 	69,870,517 $69,870  $14,872,987 $(38,706,365)  $(20,378,432)

</TABLE>

             See notes to condensed financial statements.

                                  5
<PAGE>

                     AMERICAN BUSINESS CORPORATION
                   CONDENSED STATEMENTS OF CASH FLOWS
                            [unaudited]

                                        Nine Months Ended September 30,
                                                2005           2004
                                            -------------  ------------
Cash flows from operating activities -
  Net loss                                  $   (408,446)  $  (625,076)
  Adjustments to reconcile net loss to
    net cash used by operating activities

  Depreciation and amortization expense	           3,415        11,139
  Issuance of common shares for services              --       132,500
  Increase in note receivable                         --      (126,529)
  Increase in liabilities
  Accrued expenses                                95,000        10,221
  Accrued interest - related party                93,434        87,876
                                            -------------  ------------
Net cash used by operating activities           (216,597)     (509,869)
                                            -------------  ------------

Cash flows from investing activities -
  Additions to property	                              --       (22,770)
                                            -------------  ------------
Net cash used by investment activities                --       (22,770)
                                            -------------  ------------
Cash flows from financing activities -
  Net proceeds from related parties              209,835       534,830
                                            -------------  ------------
Net cash used by investment activities           209,835       534,830
                                            -------------  ------------
Net change in cash	                          (6,762)        2,191
Cash at beginning of period                        6,845            --
                                            -------------  ------------
Cash at end of period                       $         83   $     2,191
                                            =============  ============

 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 Registran's operating results for the nine and three month periods
ended  September  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 $2,135,135, including
principal and accrued  interest  through  September  30, 2005, which is
convertible  into  213,513,533 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 18% of
the Registrant's voting securities.  Accordingly, the Registrant may be
deemed to be controlled by Midwest.  During the nine month period ended
September 30, 2005, and in  connection  with its ongoing support of the
Registrant,  Midwest  contributed  an  aggregate  of  $210,000  to  the
Registrant  to fund its  activities for the nine months ended September
30,2005.
                                   7
<PAGE>

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

Brentwood Capital Corp.     	$2,135,135
Midwest Merger Management LLC   $1,809,509
                                ----------
                                $3,944,644
                                ==========

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 September 30,  2005,  of  $20,395,510.  In
addition,  the  Registrant  has  incurred  an  accumulated  deficit  of
$(38,706,365)  through September 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.

Nine Month Periods Ended September 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 nine month period ended
September  30, 2005 ("9M05")  or the  nine month period ended September
30,  2004 ("9M04").  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
9M05  were  $408,446  compared to  $625,076 for 9M04.  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 $(408,446) for 9M05  compared  to a net  loss of $(625,076) for 9M04.
When  related  to  the  weighted  average   number  of  common   shares
outstanding during 9M05  and 9M04 per share  loss results were  $(0.01)
and $(0.01), respectively.

                                  9
<PAGE>

Quarters Ended September 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 third quarter September
30,  2005 ("3Q05")  or  the  third  quarter  ended   September 30, 2004
("3Q04").  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
3Q05  were  $151,595  compared to  $210,392 for 3Q04.  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 s tanding, (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 $(151,595)  for 3Q05  compared to a net loss of $(210,392) for 3Q04.
When  related  to the weighted average common shares outstanding during
each  quarter,  per  share results  were $0.00  and $0.00, for 3Q05 and
3Q04, 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,  Midwest  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
successful  implementation  of  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 Brentwood will lead to a successful
business combination.  Nonetheless, Midwest has advanced the Registrant
$1,809,509  at  September  30, 2005,  $210,000 of  which  evidences its
continued support during the current period.

                                   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 5.	Other Information

On  August  1, 2005,  we  relocated  our  offices from 222 Grace Church
Street, Suite 300, Port  Chester, NY  10573 to separate space available
within the offices of Midwest at 11921  Brinley Avenue,  Louisville, KY
40243.

Item 6. Exhibits and Reports on Form 8-K

Exhibits:

   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

<PAGE>
                              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
September  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
<PAGE>