**U.S.
      SECURITIES AND EXCHANGE COMMISSION**


**WASHINGTON,
      D.C. 20549**







**FORM
      10-QSB**







(Mark one)x
            **QUARTERLY
                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
                EXCHANGE****ACT
                OF 1934****For
                the quarterly period ended December 31, 2006****o**
            **TRANSITION
                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
                1934****For
                the transition period from _______ to
                ________**




**COMMISSION
      FILE NUMBER:000-32249**





**ENTECH
      ENVIRONMENTAL TECHNOLOGIES, INC.**


(Name
      of
      small business issuer in its charter)






**Florida**
            
            **77-0616120**(State
                or other jurisdiction of
                incorporation or Organization)
            
            (I.R.S.
                Employer Identification
                No.)






**3233
      Grand Avenue, Suite N-353**


**Chino
      Hills, California 91709-1489**


(Address
      and telephone number of principal executive offices)





**(909)
      623-2502**


(Issuer's
      telephone number)








Check
      whether the issuer (1) 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 o





State
      the
      number of shares outstanding of each of the issuer's classes of common equity,
      as of the latest practicable date: As of March 19, 2007, the issuer had
      32,530,840 shares of its common stock issued and outstanding.





Transitional
      Small Business Disclosure Format (check one): Yes o   No x





Indicate
      by check mark whether the registrant is a shell company (as defined in rule
      12b-2 of the Exchange Act). Yes o No x



















**Table
      of Contents**




**PART
              I** - **FINANCIAL INFORMATION**Item
                1. Financial Statements
            F-1Item
                2. Management's Discussion and Analysis or Plan of
                Operation
            2Item
                3. Controls and Procedures
            5**PART
              II**- **OTHER INFORMATION**Item
                1. Legal Proceedings
            6Item
                2. Unregistered Sales of Equity Securitiesand
                Use of Proceeds
            6Item
                3. Defaults Upon Senior
                Securities
            7Item
                4. Submission of Matters to a Voteof
                Security Holders
            7Item
                5. Other Information
            7Item
                6. Exhibits
            7**SIGNATURES**










**PARTI
      - FINANCIAL INFORMATION**





ITEM
      1.
      FINANCIAL STATEMENTS




**ENTECH
                  ENVIRONMENTAL TECHNOLOGIES, INC.****CONSOLIDATED
                  BALANCE SHEET****(UNAUDITED)**
 **December
                  31,
                  2006**
              
              
              **September
                  30,
                  2006****Assets**Current
                  assets:Cash
              
              $
              58,258
              
              $
              83,315Accounts
                  receivable, net allowance for doubtful accounts totaling $42,641
                  and
                  $42,641, respectively
              
              
              605,083
              
              
              620,118Costs
                  and estimated earnings in excess of billings on uncompleted
                  contracts
              
              
              41,547
              
              
              71,424Inventories
              
              
              415,173
              
              
              426,854Prepaid
                  expenses and other
              
              
              41,033
              
              
              38,460Total
                  current assets
              
              
              1,161,094
              
              
              1,240,171Property
                  and equipment, net
              
              
              322,019
              
              
              384,306Other
                  assets
              
              
              24,967
              
              
              40,092Goodwill
              
              
              -
              
              
              -Total
                  assets
              
              $
              1,508,080
              
              $
              1,664,569**LIABILITIES
                  AND DEFICIENCY IN STOCKHOLDERS' EQUITY:**Current
                  liabilities:Accounts
                  payable
              
              $
              494,710
              
              $
              443,186Accrued
                  interest and other
              
              
              203,177
              
              
              522,952Accrued
                  payroll
              
              
              114,526
              
              
              89,188Billings
                  in excess of costs and estimated earnings on uncompleted
                  contracts
              
              
              130,751
              
              
              182,432Purchase
                  price payable
              
              
              34,732
              
              
              36,791Due
                  to affiliated entities
              
              
              766,025
              
              
              793,025Current
                  portion of notes payable, net of discount totaling $49,863 and
                  $351,729,
                  respectively
              
              
              1,112,149
              
              
              1,099,546Advance
                  from related party
              
              
              -
              
              
              -Current
                  portion of note payable - related party
              
              
              28,455
              
              
              27,894Total
                  current liabilities
              
              
              2,884,525
              
              
              3,195,014Notes
                  payable, net of current portion
              
              
              572,836
              
              
              115,261Note
                  payable - related party, net of current portion
              
              
              84,926
              
              
              92,253Commitments
                  and contingencies
              
              
              -
              
              
              -Deficiency
                  in stockholders' equity:Preferred
                  stock, $.001 par value; 10,000,000 shares authorized;none
                  issued and outstanding
              
              
              -
              
              
              -Common
                  stock, $0.001 par value; 100,000,000 shares authorized; 32,530,840
                  and33,530,840shares
                  issued and outstanding, respectively
              
              
              32,531
              
              
              32,531Additional
                  paid-in capital
              
              
              17,405,524
              
              
              16,896,511Common
                  stock subscribed, 3,500 and 4,228,536 shares, respectively
              
              
              597
              
              
              597Accumulated
                  deficit
              
              
              (19,472,859
              )
              
              (18,667,598
              )Total
                  deficiency in stockholders' equity
              
              
              (2,034,207
              )
              
              (1,737,959
              )Total
                  liabilities and deficiency in stockholders' equity
              
              $
              1,508,080
              
              $
              1,664,569See
                  accompanying notes to the consolidated financial
                  statements.














F-1






**ENTECH
                  ENVIRONMENTAL TECHNOLOGIES, INC.****CONSOLIDATED
                  STATEMENTS OF OPERATIONS****(UNAUDITED)****For
                  the three months ended December 31**
              ********
              ****
              ****
              **2006**
              ****
              ****
              **2005**Revenues,
                  net
              
              $
              837,334
              
              $
              1,285,194Cost
                  of goods sold
              
              
              518,027
              
              
              688,387Gross
                  profit
              
              
              319,307
              
              
              596,807Operating
                  expenses:Selling,
                  general, and administrative expenses
              
              
              403,781
              
              
              509,668Depreciation
                  and amortization
              
              
              25,047
              
              
              16,465Total
                  operating expenses
              
              
              428,828
              
              
              526,133Loss
                  from operations
              
              
              (109,521
              )
              
              70,674Other
                  income
              
              
              -
              
              
              37,935Loss
                  on sale of fixed assets
              
              
              (18,240
              )
              
              -Interest
                  expense
              
              
              (677,500
              )
              
              (259,193
              )Loss
                  before provision for income taxesand
                  discontinued operations
              
              
              (805,262
              )
              
              (150,584
              )Provision
                  for income taxes
              
              
              -
              
              
              -Loss
                  from continuing operations
              
              
              (805,262
              )
              
              (150,584
              )Loss
                  from discontinued operations, net of taxes
              
              
              -
              
              
              (81,952
              )Net
                  loss
              
              $
              (805,262
              )
              $
              (232,536
              )Net
                  loss per share - basic and fully diluted
              
              $
              (0.02
              )
              $
              (0.01
              )Net
                  loss per share - continuing operations
              
              $
              (0.02
              )
              $
              (0.00
              )Net
                  loss per share - discontinued operations
              
              $
              -
              
              $
              (0.00
              )Basic
                    and diluted weighted averagenumber of shares
                    outstanding
              
              
              33,630,840
              
              
              31,424,586See
                  accompanying notes to the consolidated financial
                  statements.






F-2




**ENTECH
                  ENVIRONMENTAL TECHNOLOGIES, INC.****CONSOLIDATED
                  STATEMENTS OF CASH FLOWS****(UNAUDITED)****For
                  the three months ended December 31**
              ********
              ****
              ****
              **2006**
              ****
              ****
              **2005**Net
                  loss from continuing operations
              
              $
              (805,261
              )
              $
              (150,584
              )Add
                  back: Net loss from discontinued operations, net of taxes
              
              
              -
              
              
              44,249Net
                  loss from continuing operations
              
              
              (805,261
              )
              
              (194,833
              )Cash
                  flows from continuing operating activities:Adjustments
                  to reconcile net loss to net cashprovided
                  by (used in) operating activities:Depreciation
                  and amortization
              
              
              25,047
              
              
              16,644Loss
                  on sale of property and equipment
              
              
              18,240
              
              
              -Settlement
                  of accounts payable
              
              
              -
              
              
              (37,935
              )Amortization
                  of note discount
              
              
              115,878
              
              
              134,543Reserve
                  for bad debts
              
              
              -
              
              
              23,623Changes
                  in:Accounts
                  receivable
              
              
              15,035
              
              
              (120,434
              )Due
                  to de-consolidated entities
              
              
              (27,000
              )
              
              (6,000
              )Inventory
              
              
              11,681
              
              
              (43,278
              )Construction
                  in progress
              
              
              (21,804
              )
              
              11,006Other
                  assets
              
              
              12,552
              
              
              (65,561
              )Accounts
                  payable and accrued expenses
              
              
              603,341
              
              
              370,367Net
                  cash provided by (used in) continuing operating activities
              
              
              (52,291
              )
              
              88,142Cash
                  flows from investing activities:Proceeds
                  from sale of property and equipment
              
              
              19,000
              
              
              -Purchases
                  of property and equipment
              
              
              -
              
              
              -Net
                  cash provided by investing activities
              
              
              19,000
              
              
              -Cash
                  flows from financing activities:Proceeds
                  from notes payable
              
              
              15,000
              
              
              -Advance
                  from related party
              
              
              -
              
              
              75,000Principal
                  payments on notes payable
              
              
              (6,766
              )
              
              (6,247
              )Net
                  cash provided by financing activities
              
              
              8,234
              
              
              68,753Net
                  cash used in discontinued operations from continuing
                  operations
              
              
              -
              
              
              (12,458
              )Net
                  cash used in discontinued operations from investing
                  activities
              
              
              -
              
              
              (99,467
              )Net
                  increase (decrease) in cash
              
              
              (25,057
              )
              
              44,970Cash
                  at beginning of period
              
              
              83,315
              
              
              113,153Cash
                  at end of period
              
              $
              58,258
              
              $
              158,123**Supplemental
                  Disclosures of Cash Flow Information :**Common
                  stock issued to convert note payable and interest
              
              $
              -
              
              $
              -Value
                  of warrants issued with convertible note payable
              
              $
              -
              
              $
              -Beneficial
                  conversion feature of convertible note payable
              
              $
              -
              
              $
              -See
                  accompanying notes to the consolidated financial
                  statements.






F-3




**ENTECH
        ENVIRONMENTAL TECHNOLOGIES, INC.**
 **NOTES
        TO CONSOLIDATED FINANCIAL INFORMATION**
 **DECEMBER
        31, 2006**
 **(UNAUDITED)**
  
 Note
          1
          - Business, Basis Of Presentation And Going Concern
          Issues
 
 **General**
  The
        accompanying unaudited consolidated financial statements have been prepared in
        accordance with accounting principles generally accepted in the United States of
        America for interim financial information and with the instructions to Form 10-QSB.
        Accordingly, they do not include all of the information and footnotes required
        by generally accepted accounting principles for complete financial statements.
 
 In
        the
        opinion of management, all adjustments (consisting of normal recurring accruals)
        considered necessary for a fair presentation have been included. Accordingly,
        the results from operations for the three month period ended December
        31, 2006 are not necessarily indicative of the results that may be expected
        for the
        year
        ended September 30, 2006. The unaudited consolidated financial statements
        should be read in conjunction with the consolidated September 30, 2006
        financial statements and footnotes thereto included in the Company's SEC
filing
        on Form
        10-KSB.
 
 **Business
        and Basis of Presentation**
  Entech
        Environmental Technologies, Inc. ("Entech" or the "Company"), formerly Cyber
        Public Relations, Inc., was formed in June, 1998 under the laws of the State
        of
        Florida. The Company, through its H.B. Covey subsidiary, provides construction,
        maintenance and testing services to petroleum service stations in the
        southwestern part of the United States of America, and provides installation services
        for consumer home products in Southern California.
 
 The
        accompanying financial statements include the accounts of the Company and its
        wholly-owned subsidiary, H.B. Covey, Inc., a California corporation ("H.B. Covey").
        All significant intercompany transactions and balances have been eliminated
        in the consolidated financial statements.
 **Going
        Concern Issues**
  The
        accompanying consolidated financial statements have been prepared on a goingconcern
        basis, which contemplates the realization of assets and the satisfactionof
        liabilities in the normal course of business. During theperiodsendedDecember
        31, 2006 and 2005, the Company incurred losses from continuingoperations
        of $805,000 and $151,000, respectively. As of December 31, 2006,the
        Company has negative working capital of $1.72 million, an accumulated deficit
        of$19.47
        million, current portion of notes payable of $1.1 million after full
        amortizationof
        the
        note discount.
  Other
        than cash received from the collection of accounts receivable for construction
        and maintenance services, the Company's cash resources are generally
        limited to borrowings under the Note Purchase Agreements as discussed in
        Note
        3. To date, the Company has borrowed $1.1 million under the original agreement
        which provides for total aggregate borrowings of $1.5 million. The Note
        Purchase Agreement provides certain restrictions on the Company's ability to
        raise
        funds from other resources. As a result, payments to vendors, lenders and
        employees may be delayed.
 
 These
        factors raise substantial doubt about the Company's ability to continue as a
        going
        concern. The accompanying financial statements do not include any adjustments
        that might result from the outcome of this uncertainty. The Company's
        existence is dependent upon management's ability to develop profitable operations
        and to resolve its liquidity problems. Management anticipates the Company
        will attain profitable status and improve its liquidity through the continued
        development, marketing and selling of its services, and through additional
        debt or equity investment in the Company.
 
 **Basic
        and diluted net loss per share**
  Net
        loss
        per share is calculated in accordance with the Statement of Financial Accounting
        Standards No. 128 (SFAS No. 128), Basic net loss per share is based upon
        the
        weighted average number of common shares outstanding. Diluted net loss per
        share
        is based on the assumption that all potential dilutive convertible shares
        and stock options or warrants were converted or exercised. The calculation
        of diluted net loss per share excludes potential common stock equivalents
        if the effect is anti-dilutive. The Company's weighted common shares outstanding
        for basic and dilutive were the same since the effect of common stock
        equivalents was anti-dilutive.
 
  F-4
  **Recent
        Accounting Pronouncements**
  Note
          2
          - Acquisition Of Assets And Goodwill Impairment
 
 **Acquisition
        of Assets**
 
 On
        December 9, 2005, the Company entered into an Asset Purchase and Sale Agreement
        with Pacific Coast Testing to acquire the assets of this fuel system testing
        company for $125,000. No liabilities were assumed as part of the transaction.
        The Company paid $75,000 of the purchase price at closing, and the remaining
        $50,000 was payable in May 2006. The final payment is subject to downward
        adjustment for issues that may arise subsequent to the transaction.
 
 The
        assets acquired were valued at their fair market value, resulting in the recording
        of goodwill totaling approximately $22,000. Following is a breakdown of
        the
        purchase price allocation:
  **Amount**Vehicles
              
              $
              57,455Equipment
              
              
              37,590Inventory
              
              
              8,423Goodwill
              
              
              21,532Purchase
                price
              
              $
              125,000
   Burr
        Northrop, the Company's President, advanced the funds to make the initial $75,000
        purchase price payment, and the Company recorded this as an advance from related
        party. As noted below, the Company entered into a Note Purchase Agreement
        to finance the repayment of the advance, and the advance was repaid in January
        2006. The advance and $500 of interest were paid to Mr. Northrop in January
        2006.
 
 During
        the quarter
        ended March 30, 2006, the Company recorded a goodwill impairment charge
        of $21,532, which
        was
        the amount of goodwill recorded at acquisition.
  Note
            3
            - Note Purchase Agreements And Liquidated Damages
 
 In
          September 2004, the Company entered into a Note Purchase Agreement ("NPA
          #1") whereby
          the Company would borrow a minimum of $100,000 and a maximum of $1,500,000 pursuant
          to a secured convertible note or convertible notes. Through December 31,
          2006, the
          Company has borrowed $1.1 million under NPA #1, and this amount is due
          on
          demand. The
          notes
          are convertible into 42.5 million common shares, and the Company issued warrants
          to purchase 15.9 million common shares to the note holder pursuant to NPA
          #1. The
          shares underlying the convertible notes and warrants have registration
          rights. The
          registration rights agreement for NPA #1 provides for liquidated damages
          equal to
          36%
          per annum of the note principal in the event that a registration
          statement to
          register the underlying shares is not filed timely or declared effective
          timely. The
          Company filed a registration statement to register the shares underlying
          the convertible
          note payable and warrants on June 8, 2006. The registration statement has
          not
          been declared effective by the Securities and Exchange Commission, and
          the Company
          will incur liquidated damages until the registration statement is declared effective.
          The Company recorded liquidated damages of $96,367 for the year three months ended
          December 31, 2006
   F-5
  In
          December 2005, the Company executed a Note Purchase Agreement ("NPA #2")
          to
          provide for
          repayment of the advance by Burr Northrop that was used to pay the initial
          purchase price
          in
          the acquisition of Pacific Coast Testing. NPA #2 provides for funding of
          $100,000 pursuant
          to a convertible note payable, and the funding did not occur until January
          2006. Accordingly,
          the transaction was recorded in January 2006. The note bears interest at
          8% per
          year,
          is due December 30, 2007, and is convertible into 4.0 million shares of
          common stock.
          The Company issued warrants to purchase 4.0 million common shares to the
          note holder
          in
          December 2005. The value of the note proceeds were allocated to the beneficial conversion
          feature and the warrants, resulting in a discount equal to the face value
          of the
          note.
          The note discount is being amortized to interest expense beginning on the
          funding date.
          The
          shares underlying the convertible note and warrants have registration rights.
          The registration
          rights agreement for NPA #2 provides for liquidated damages equal to 36%
          of the
          note
          principal in the event that a registration statement to register the underlying shares
          is
          not declared effective. The Company filed a registration statement to register the
          shares underlying the convertible note payable and warrants on June 8,
          2006. The registration
          statement has not been declared effective by the Securities and Exchange Commission,
          and the Company will incur liquidated damages until the registration statement is
          declared effective. The Company recorded liquidated damages of $9,074 for
          the
          three months ended
          December 31, 2006.
 
 In
          January 2006, the Company executed a Note Purchase Agreement ("NPA #3")
          to
          convert $236,680
          of accrued liquidated damages on NPA #1 into a note payable. The note bears interest
          at 8%, is due January 26, 2008, and is convertible into approximately 9.5
          million shares
          of
          common stock based on a conversion rate of one common share for every $.025
          of note
          principal. The value of the note proceeds were allocated to the beneficial
          conversion feature,
          resulting in a discount equal to the face value of the note. The note discount
          is being
          amortized to interest expense beginning on the funding date. The shares
          underlying the
          convertible note have registration rights. The registration rights agreement
          for
          NPA #3 provides
          for liquidated damages equal to 36% of the note principal in the event
          that a registration
          statement to register the underlying shares is not declared effective. The
          Company filed a registration statement to register the shares underlying
          the
          convertible note
          payable on June 8, 2006. The registration statement has not been declared
          effective by
          the
          Securities and Exchange Commission, and the Company will incur liquidated
          damages until
          the
          registration statement is declared effective. The Company recorded liquidated damages
          of $21,476 for the three months ended December 31, 2006.
  In
          April
          2006, the Company executed a Note Purchase Agreement ("NPA #4) to convert
          $167,843 of
          accrued liquidated damages on NPA #1, NPA #2 and NPA #3 into a note payable.
          The
          note bears
          interest at 8%, is due April 20, 2008, and is convertible into approximately
          6.7 million
          shares of common stock based on a conversion rate of one common share for
          every $.025
          of
          note principal. The value of the note proceeds were allocated to the beneficial conversion
          feature, resulting in a discount equal to the face value of the note. The
          note discount
          is being amortized to interest expense beginning on the funding date. The
          shares underlying
          the convertible note have registration rights. The registration rights
          agreement for
          NPA
          #4 provides for liquidated damages equal to 36% of the note principal in
          the
          event that
          a
          registration statement to register the underlying shares is not declared
          effective. The
          Company filed a registration statement to register the shares underlying
          the
          convertible note
          payable on June 8, 2006. The registration statement has not been declared
          effective by the
          Securities and Exchange Commission, and the Company will incur liquidated
          damages until the
          registration statement is declared effective. The Company recorded liquidated
          damages of $15,230
          for the three months ended December 31, 2006.
 
 In
          October, 2006 the Company executed a Note purchase Agreement to convert
          $848,313
          of accrued liquidated
          damages into a note payable. The note bears interest at 8%, is due on October
          17, 2008, and
          is
          convertible into approximately 34 million shares of common stock based
          on a
          conversion rate
          of
          one common share for every $.025 of note payable. The shares underlying
          the
          convertible note
          have
          registration rights. The registration rights agreement provides for liquidated
          damages equal
          to
          36% of the note principal in the event that a registration statement to
          register
          the underlying
          shares is not declared effective. The Company filed a  registration
          statement to register
          the shares underlying the convertible note payable on June 8, 2006. The
          registration statement
          has not been declared effective by the  Securities
          and Exchange Commission, and the Company
          will incur liquidated damages until the registration statement is declared
          effective. The
          Company recorded liquidated damages of $25,937 for the three months ended
          December 31, 2006.
 In
          December 2006, the Company executed a Note purchase Agreement to borrow
          $15,000
          pursuant to
          a
          secured convertible note or convertible note. The note bears interest at
          8%, is
          due on December
          11, 2008, and is convertible into approximately 600,000 shares of common
          stock
          based on
          a
          conversion rate of one common share for every $.025 of note payable and
          the
          Company issued warrants
          to purchase 225,000 common shares to the note holder. The shares underlying
          the convertible
          note have registration rights. . The registration rights agreement provides
          for liquidated
          damages equal to 36% of the note principal in the event that a registration
          statement to
          register the underlying shares is not declared effective. The Company filed
          a
          registration statement
          to register the shares underlying the convertible note payable on June
          8, 2006.
          The registration
          statement has not been declared effective by the Securities and Exchange Commission,
          and the Company will incur liquidated damages until the registration statement is
          declared effective. The Company recorded liquidated damages of $296 for
          the
          three months ended
          December 31, 2006.
 
 The
          notes
          referenced above are secured by the Company's assets, and the Company would
          lose all of its assets in the event of a default under the terms on the note
          agreements.
   F-6
  Note
          4
          - Settlement Agreement
 
 In
          June
          2004, the Company's board of directors authorized management to proceed
          with the
          disposal of
          two
          subsidiaries, CPI and Advanced Fuel. On September 30, 2004, the Company
          formally
          filed for
          Chapter 7 bankruptcy protection for CPI and Advanced Fuel in Los Angeles
          County,
          California.
 
 In
          October 2006, the Company entered into a settlement agreement with a CPI
          to
          satisfy accounts
          payable totaling $54,000 included as part of due to affiliated entities. Terms
          of
          the agreement provided for a cash payment of $27,000 in complete satisfaction
          of
          the liability.
          The resulting gain on settlement totaling $27,000 was recorded as an increase to
          additional paid-in capital during the three months ended December 31,
          2006.
 
 Note
          5
          - Common Stock
 
 In
          December 2005, the Company entered into a settlement agreement with a vendor to
          satisfy accounts payable totaling $163,000. Terms of the agreement provided for
          payment in cash of $35,000, and the issuance of 1,000,000 shares of common stock.
          The common shares issued were valued at $90,000, or $0.09 per share, which
          was
          the fair market value of the common stock on the agreement date. The resulting
          gain on settlement totaling $38,000 was recorded as other income during
          the three months ended December 31, 2005.
 
 The
          Company had no capital transactions for the quarter ended December 31,
          2006.
 
 The
          Company did not grant any stock options during the three months
          ended December
          31, 2006 or 2005.
 
 Note
          6
          - Discontinued Operations
  In
          June
          2006, the Company discontinued the operations of the Consumer Services division,
          which consisted primarily of installation of home consumer products for
          a
          major retailer. The Company had completely disposed of the Consumer Division
          as of
          September 30, 2006. Results from operations for the three months ended
          December
          31, 2005
          have
          been restated to present the operations of the Consumer Division in discontinued
          operations.
 
 Note
          7
          - Segment Information
 
 Statement
          of Financial Accounting Standards No. 131, "Disclosures about Segments of
          an
          Enterprise and Related Information" ("SFAS 131") establishes standards
          for reporting
          information regarding operating segments in annual financial statements
          and requires selected information for those segments to be presented in
          interim financial reports issued to stockholders. SFAS 131 also establishes standards
          for related disclosures about products and services and geographic areas.
          Operating segments are identified as components of an enterprise about which
          separate discrete financial information is available for evaluation by
          the chief
          operating decision maker, or decision-making group, in making decisions how
          to
          allocate resources and assess performance. Beginning in October 2004, the Company
          operated in three segments: Construction Services; Maintenance Services, and
          Consumer Services. Beginning in December 2005, the Company added a new division
          called Testing Services. Beginning June 2006, the Company closed its Consumer
          Services division and merged the Testing Services division into the Maintenance
          Services division. The Company's Other segment includes primarily general
          and administrative expenses.
  In
          June
          2006, The Company discontinued its Consumer Services division and the
          results of these operations were included in discontinued operations and
          are
          not included in the segment information below.
 
 During
          the three months ended December 31, 2006 and 2005, we recognized approximately
          48% and 57%, respectively, of our consolidated revenue from five
          and
          six significant customers, respectively. During the three months ended December
          31, 2006, we recognized revenue of $241,000 million from one customer in
          the
          Construction Services division, and $156,604 and from four different customers
          in the Maintenance Services division. During the three months ended December
          31, 2005, we recognized revenue of $196,446 million from one customer in
          the
          Construction Services division, and $492,255 and from four different customers
          in the Maintenance Services division.
  F-7
  While
          we
          consider our relationships with the customers to be satisfactory, given the
          concentration of our sales to a few key customers, our continued relationships
          may be subject to the policies and practices of the customers. We continue
          to concentrate our efforts on expanding our customer base in order to reduce
          our reliance on our current customers. Intersegment revenues are not material
          and are not shown in the following tables.
  The
          following table provides selected summary financial information data by
          segment.
  **For
                      the three months ended December 31,
                      2006****Construction**
                  
                  
                  **Maintenance**
                  
                  
                  **Other**
                  
                  
                  **Consolidated**Revenues
                  
                  $
                  314,953
                  
                  $
                  522,381
                  
                  $
                  --
                  
                  $
                  837,334Cost
                      of sales
                  
                  
                  219,592
                  
                  
                  298,435
                  
                  
                  --
                  
                  
                  518,027Gross
                      profit
                  
                  
                  95,361
                  
                  
                  223,946
                  
                  
                  --
                  
                  
                  596,808Operating
                      expenses
                  
                  
                  95,457
                  
                  
                  176,434
                  
                  
                  136,299
                  
                  
                  408,189Depreciation
                        expense and goodwillimpairment
                  
                  
                  3,338
                  
                  
                  17,961
                  
                  
                  7,748
                  
                  
                  25,047Income
                      (Loss) from operations
                  
                  
                  (3,434
                  )
                  
                  33,551
                  
                  
                  (144,047
                  )
                  
                  (113,929
                  )Loss
                      on sale of fixed assets
                  
                  
                  --
                  
                  
                  18,240
                  
                  
                  --
                  
                  
                  18,240Interest
                        expense and liquidateddamages
                  
                  
                  --
                  
                  
                  --
                  
                  
                  641,391
                  
                  
                  641,391
   **For
                      the three months ended December 31,
                      2005****Construction**
                  
                  
                  **Maintenance**
                  
                  
                  **Other**
                  
                  
                  **Consolidated**Revenues
                  
                  $
                  707,408
                  
                  $
                  577,786
                  
                  $
                  --
                  
                  $
                  1,285,194Cost
                      of sales
                  
                  
                  392,717
                  
                  
                  295,670
                  
                  
                  --
                  
                  
                  688,387Gross
                      profit
                  
                  
                  314,691
                  
                  
                  282,116
                  
                  
                  --
                  
                  
                  596,807Operating
                      expenses
                  
                  
                  132,494
                  
                  
                  184,959
                  
                  
                  192,215
                  
                  
                  509,668Depreciation
                        expense and goodwillimpairment
                  
                  
                  3,861
                  
                  
                  5,595
                  
                  
                  7,009
                  
                  
                  16,465Income
                      (Loss) from operations
                  
                  
                  178,336
                  
                  
                  91,562
                  
                  
                  (199,224
                  )
                  
                  70,675Other
                      income
                  
                  
                  --
                  
                  
                  --
                  
                  
                  37,935
                  
                  
                  37,935Interest
                        expense and liquidateddamages
                  
                  
                  --
                  
                  
                  --
                  
                  
                  259,193
                  
                  
                  259,193
 
 Note
                8: Legal Proceedings
 
 The
              proceedings described below are in various stages. While the ultimate
              effect of
              the
              legal actions described below cannot be predicted with certainty, the Company
              expects that the proceedings against its subsidiaries will not result
              in liability
              to the Company due to the ongoing bankruptcy of CPI and AFFS. The
              Company does
              not
              expect the outcome of these matters to have a material effect
              on
              its financial condition or the results of its operations. The
 following
              lawsuits have been filed against the Company:
 
 The
              Company was named as a defendant in several legal proceedings in the
              State of
              California alleging
              breach of contract and various fees in connection with the activities
              of our subsidiaries,
              Christie-Peterson Development, Advanced Fuel Filtration Systems, Inc., and
              H.B.
              Covey, Inc. The plaintiffs seek monetary damages. CPI and AFFS commenced Chapter
              7
              bankruptcy proceedings on September 30, 2004.
 
 NK
              Heating & Air Conditioning filed complaint against the Company and its
              formerly owned subsidiary
              , CPI Development, Inc. in Los Angeles County Superior Court. The complaint alleges
              a
              breach of contract, and ask for damages of $98,000. The Company believes
              that it
              has
              meritorious defenses to the plaintiff's claims and intends to vigorously
              defend itself
              against the Plaintiff's claims.
 
 Corona
              Service Park, et al filed complaint against the Company in the Central
              District of
              California of the United States District Court. The complaint alleges
              a breach
              of contract.
              The Company believes that it has meritorious defenses to the plaintiff's claims
              and intends to vigorously defend itself against the Plaintiff's claims.
 
 The
              Company is also subject to other legal proceedings and claims which
              arise in the ordinary
              course of its business. Although occasional adverse decisions or settlements may
              occur, the Company believes that the final disposition of such matters
              will not have
              material adverse effect on its financial position, results of operations
              or
              liquidity.
  Our
                former chairman and chief executive officer, Steven Rosenthal filed
                a complaint
                against the
                Company in San Bernardino County Superior Court. The claim alleges
                the Company
                owes $761,539
                relating to the termination of his employment agreement in 2004.
                As of the date
                of this
                report, we are disputing Mr. Rosenthal's claim that our obligations
                to him under
                the employment
                contract are still in force and effect.
 
 Pursuant
                to the agreement with Mr. Rosenthal, which was to terminate on November
                30,
                2006, he
                was to
                receive a salary of $360,000 per year, plus bonuses, cost of living
                increases, and
                other
                benefits. The agreement was renewable. In addition, Mr. Rosenthal
                received
                1,000,000 shares
                of
                our common stock upon execution of his agreement. We have taken the
                position
                that the
                agreement has been terminated. Other than described above, we are
                not engaged in
                any other
                litigation, and are unaware of any claims or complaints that could
                result in
                future litigation.
                We will seek to minimize disputes with our customers but recognize
                the inevitability
                of legal action in today's business environment as an unfortunate
                price of
                conducting business.
 
 Other
                than described above, the Company is not engaged in any other litigation, and
                is
                unaware of any claims or complaints that could result in future litigation.
                The Company will seek to minimize disputes with its customers but recognize
                the inevitability of legal action in today's business environment
                as an
                unfortunate price of conducting business.
 F-8
  ITEM
              2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF
              OPERATIONS.
 
 **Forward-Looking
                Information**
 
 Much
              of
              the discussion in this Item is "forward looking" as that term is used
              in Section
              27A of the Securities Act and Section 21E of the Securities Exchange
              Act of
              1934.
              Actual operations and results may materially differ from present plans and
              projections due to changes in economic conditions, new business opportunities,
              changed business conditions, and other developments. Other factors
              that could cause results to differ materially are described in our filings
              with the Securities and Exchange Commission.
 
 There
              are
              several factors that could cause actual results or events to differ materially
              from those anticipated, and include, but are not limited to general economic,
              financial and business conditions, changes in and compliance with governmental
              laws and regulations, including various state and federal environmental
              regulations, our ability to obtain additional financing from outside
              investors and/or bank and mezzanine lenders and our ability to generate sufficient
              revenues to cover operating losses and position us to achieve positive
              cash flow.
 
 Readers
              are cautioned not to place undue reliance on the forward-looking statements
              contained herein, which speak only as of the date hereof. We believe the
              information contained in this Form 10-QSB to be accurate as of the
              date hereof.
              Changes may occur after that date. We will not update that information except
              as
              required by law in the normal course of its public disclosure practices.
 
 Additionally,
              the following discussion regarding our financial condition and results
              of operations should be read in conjunction with the financial statements
              and related notes contained in Item 1 of Part I of this Form 10-QSB, as
              well
              as the financial statements in Item 6 of Part II of our Form 10-KSB
              for the
              fiscal year ended September 30, 2006.
 
 **Results
              of Operations**
 
 Continuing
                Operations
 
 Beginning
              in October 2004, the Company operated in three segments: Construction Services;
              Maintenance Services, and Consumer Services. Beginning in December 2005,
              the
              Company added a new division called Testing Services. Beginning in
              June 2006,
              the
              Company closed its Consumer Services division and merged the Testing Services
              division into the Maintenance Services division. The Company's other segment
              includes primarily general and administrative expenses.
  2
 Construction
              Services
  Construction
              Services revenues decreased $414,000 or 141% due to management's
              inability to secure and complete larger projects and to control cost.
              The
              failures can be attributed to change in key personnel, inadequate operating
              capital to support large upfront costs, cyclical softening of the market, inadequate
              sales and marketing effort, and lack of bonding capacity. Gross
              margin percentage
              decreased to 25% from 44% because our efforts during the quarter focused primarily
              on two large contracts which underperformed.
 
 Operating
              expenses as a percentage of revenue increased from 19% to 33% because
              of our lower revenue base in the current year quarter. On a gross dollar basis,
              operating expenses decreased $41,000, or 13% because of efforts to
              reduce overhead
              costs. Employee related expenses decreased $28,000 or 50% during
              the current
              year quarter because we reduced our labor force. Insurance expense
              decreased $3,000,
              or 47%, during the current year quarter because of decreased personnel
              and reductions
              in insurance coverage and a decrease in the number of vehicles to be covered
              under the policy. Accordingly, vehicle related expenses decreased $7,000
              or
              59%.
 
 Overall,
              Construction Services incurred a loss from operations during the current
              year quarter of $22,000 compared to income from operations of $178,000 during
              the prior year quarter, a decrease of $200,000, based on the factors
              discussed above.
  Maintenance
              Services
  Maintenance
              Services revenues decreased $60,000, or 12%. Revenues decreased because
              of slower than expected demand for services during December of 2006
              and a a
              discontinuation of testing services during the three months ended December
              31, 2006. Gross margin percentage decreased to 30% from 34% primarily
              because of
              increased material costs. Labor related charges remained consistent
              between
              periods.
  Operating
              expenses as a percentage of revenue decreased to 30% from 34%, or $42,000
              in total. Insurance expense decreased $3,000, or 22%, during the current year
              quarter because of reasons stated above.. Employee related expenses
              remained
              consistent with the
              prior
              period. The portion of vehicle related expenses allocated to Maintenance
              Services decreased
              because of the reduction in fleet size as stated abiove.
 
 Overall,
              Maintenance Services income from operations decreased $18,000, based
              on the
              factors discussed
              above.
 
 Other
  Corporate
              overhead decreased from $204,000 to $121,000 or 68%. The reduction
              in costs is
              t he
              result
              of efforts to reduce legal, accounting and consulting fees in the current year
              quarter. We incurred higher legal, accounting and consulting fees in
              the prior year
              quarter related to our restructuring and bankruptcy filings.
 
 Interest
              expense increased to $160,062 from $155,000, or 3.3%. We have a higher debt
              base
              this quarter compared to the prior year quarter which attributes to the
              increase in interest expense. Interest expense also includes amortization
              of the
              note
              discounts discussed in Note 3.
 
 We
              recorded liquidated damages of $517,439 during the current year period related
              to our failure to timely file a registration statement to register
              the shares
              underlying the convertible notes and warrants discussed in Note 3.
              No
 such
              charge was recorded in the prior year quarter.
 
 Consolidated
 
 On
              a
              consolidated basis, our revenues from continuing operations decreased
              $826,800, or
              58%,
              our gross margin decreased $301,000, or 101%, our operating expenses
              decreased $97,305 , or
              18%;
              our liquidated damages and interest expense increased $418,307, or
              161%; segment
              basis. We recorded a net loss of $805,262 in the current quarter, compared
              to a net loss of $232,536 in the prior year quarter.
 
 3
  **Discontinued
                Operations**
 
 In
              June
              2006, we discontinued the operations of the Consumer Services division, which
              consisted primarily of installation of home consumer products for a
              major retailer.
              The employees of the Consumer Services division were laid-off in and the
              fixed
              assets used in the Consumer Services Division were transferred to the Company's
              other divisions. The net loss from discontinued operations for the three
              months ended December 31, 2006 and 2005 was $0 and $81,952
              respectively.
  **Liquidity
                And Capital Resources**
 During
              the three months ended December 31, 2006 and 2005 we incurred net losses
              from
              c ontinuing
              operations of $805,262 and $150,584, respectively. During the three months
              ended December 31, 2006, our continuing operations used $116,285 of
              cash; During
              the three months ended December 31, 2006, we sold property and equipment for
              $19,000.
 
 At
              December 31, 2006, we have negative working capital of $2.37 million,
              and we
              have outstanding
              obligations to Barron Partners of an aggregate of $1.1 million that is
              due on
              demand and another $1.3 million that comes due at various dates during
              2008. We
              filed
              a registration statement to register the shares underlying the convertible notes
              payable on June 2, 2006, and will continue to incur liquidated damages
              at the rate
              of
              36% per year on the outstanding balance of the notes payable until
              such registration
              statement is effective.
 
 In
              order
              to execute our business plan, we will need to acquire additional debt or
              equity
              financing. Our independent certified public accountants have stated
              in their
              report, included in our Form 10-KSB for the year ended September 30,
              2006, and
              in
              Note 1 of this Form 10-QSB that due to our net loss and negative cash flows
              from operations, in addition to a lack of operational history, there
              is a substantial
              doubt about our ability to continue as a going concern. In the absence
              of significant revenue and profits, we will be completely dependent
              on additional
              debt and equity financing arrangements. There is no assurance that any
              financing will be sufficient to fund our capital expenditures, working capital
              and other cash requirements for the fiscal year ending September 30, 2006.
              No
              assurance can be given that any such additional funding will be available
              or that, if available, can be obtained on terms favorable to us. If
              we are
              unable to raise needed funds on acceptable terms, we will not be able
              to execute
              our business plan, develop or enhance existing services, take advantage of
              future
              opportunities or respond to competitive pressures or unanticipated requirements.
              A material shortage of capital will require us to take drastic steps
              such as further reducing our level of operations, disposing of selected assets
              or
              seeking an acquisition partner. If cash is insufficient, we will not be
              able
              to continue operations.
  **Accounting
                Policies Involving Management Estimates And
                Assumptions**
 
 The
              preparation of financial statements in conformity with accounting principles generally
              accepted in the United States requires management to make estimates and
              assumptions in certain circumstances that affect amounts reported in
              the accompanying
              financial statements and related footnotes. In preparing these financial
              statements, management has made its best estimates and judgments of certain
              amounts included in the financial statements, giving due consideration to
              materiality. We do not believe there is a great likelihood that materially different
              amounts would be reported related to the accounting policies described below.
              However, application of these accounting policies involves the exercise of
              judgment and use of assumptions as to future uncertainties and, as
              a result, actual
              results could differ from these estimates. Our senior management has discussed
              the development and selection of the critical accounting estimates, and
              related disclosures, with the Audit Committee of our Board of
              Directors.
 
 Financial
              Reporting Release No. 60, which was released by the Securities and Exchange
              Commission, or SEC, in December 2001, requires all companies to include a
              discussion of critical accounting policies or methods used in the preparation of
              financial statements. The Notes to Consolidated Financial Statements
              included in
              our
              Annual Report on Form 10-KSB for the year ended September 30, 2006 includes
              a summary of our significant accounting policies and methods used in the
              preparation of our financial statements. In preparing these financial statements,
              we have made our best estimates and judgments of certain amounts included
              in the financial statements, giving due consideration to materiality. The
              application of these accounting policies involves the exercise of judgment and
              use
              of assumptions as to future uncertainties and, as a result, actual results
              could differ from these estimates. Our critical accounting policies
              are as
              follows:
 
 **Revenue
                Recognition** modified
                fixed-price construction contracts on the percentage-of-completion method,
                measured by the percentage of cost incurred to date to estimated
                total cost
                for
                each contract. Provisions for estimated losses on uncompleted contracts are
                made
                in the period in which such losses are determined. Changes in job performance,
                job conditions, and estimated profitability may result in revisions to
                costs
                and income, which are recognized in the period in which the revisions are
                determined. Changes in estimated job profitability resulting from
                job performance,
                job conditions, contract penalty provisions, claims, change orders, and
                settlements, are accounted for as changes in estimates in the current period.
 
 The
              Company recognizes revenue from repair and installation services, in accordance
              with SEC Staff Accounting Bulletin No. 101, "Revenue Recognition in Financial
              Statements" ("SAB 101"). SAB 101 requires that four basic criteria must
              be
              met before revenue can be recognized: (1) persuasive evidence of an arrangement
              exists; (2) delivery has occurred or services have been rendered; (3)
              the
              selling price is fixed and determinable; and (4) collectability is reasonably
              assured.
  The
              SEC's
              Staff Accounting Bulletin, or SAB, No. 104, Revenue Recognition, provides
              guidance on the application of generally accepted accounting principles to
              selected revenue recognition issues. We believe that our revenue recognition policy
              is
              appropriate and in accordance with generally accepted accounting principles
              and SAB No. 104.
 
 4
 **Allowance
                For Doubtful Accounts** We
                also
                maintain an allowance for doubtful accounts
                for potential uncollectible accounts receivable arising from our customers'
                inability to make required payments. Our estimate is determined by analyzing
                historical bad debts, customer payment history and patterns, customer creditworthiness,
                and economic, political or regulatory factors affecting the customer's
                ability to make the required payments.
 
 ITEM
              3.
CONTROLS AND PROCEDURES.
 
 Disclosure
              controls and procedures are controls and other procedures that are designed
              to ensure that information required to be disclosed by us in the reports
              that we file or submit under the Exchange Act is recorded, processed, summarized
              and reported, within the time periods specified in the Securities and Exchange
              Commission's rules and forms. Disclosure controls and procedures include,
              without limitation, controls and procedures designed to ensure that information
              required to be disclosed by us in the reports that we file under the Exchange
              Act is accumulated and communicated to our management, including our principal
              executive and financial officers, as appropriate to allow timely decisions
              regarding required disclosure.
 
 Evaluation
              of Disclosure and Controls and Procedures. As of the end of the period
              covered by this Quarterly Report, we conducted an evaluation, under
              the supervision
              and with the participation of our chief executive officer and chief financial
              officer, of our disclosure controls and procedures (as defined in Rules
              13a-15(e) of the Exchange Act). Based on this evaluation, our chief executive
              officer and chief financial officer concluded that our disclosure controls
              and procedures are effective to ensure that information required to
              be disclosed
              by us in reports that we file or submit under the Exchange Act is recorded,
              processed, summarized and reported within the time periods specified in
              Securities and Exchange Commission rules and forms.
 
 Changes
                in Internal Controls Over Financial Reporting. There have not been
                any changes
                in the our internal control over financial reporting (as such term
                is defined
                in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fiscal
                quarter to which this report relates that have materially affected,
                or are
                reasonably likely to materially affect, our internal control over
                financial reporting.
   5
  **PART
              II - OTHER INFORMATION**
 
 ITEM
              1.
LEGAL PROCEEDINGS
 
 The
              proceedings described below are in various stages. While the ultimate
              effect of
              the
              legal actions described below cannot be predicted with certainty, the Company
              expects that the proceedings against its subsidiaries will not result
              in liability
              to the Company due to the ongoing bankruptcy of CPI and AFFS. The Company does
              not
              expect the outcome of these matters to have a material effect
              on
              its financial condition or the results of its operations. The
 following
              lawsuits have been filed against the Company:
 
 The
              Company was named as a defendant in several legal proceedings in the
              State of
              California alleging
              breach of contract and various fees in connection with the activities
              of
              our subsidiaries,
              Christie-Peterson Development, Advanced Fuel Filtration Systems,
              Inc., and
              H.B.
              Covey, Inc. The plaintiffs seek monetary damages. CPI and AFFS commenced Chapter
              7
              bankruptcy proceedings on September 30, 2004.
 
 NK
              Heating & Air Conditioning filed complaint against the Company and its
              formerly owned subsidiary
              , CPI Development, Inc. in Los Angeles County Superior Court. The complaint alleges
              a
              breach of contract, and ask for damages of $98,000. The Company believes
              that it
              has
              meritorious defenses to the plaintiff's claims and intends to vigorously
              defend itself
              against the Plaintiff's claims.
 
 Corona
              Service Park, et al filed complaint against the Company in the Central
              District of
              California of the United States District Court. The complaint alleges
              a breach
              of contract.
              The Company believes that it has meritorious defenses to the plaintiff's claims
              and intends to vigorously defend itself against the Plaintiff's claims.
 
 The
              Company is also subject to other legal proceedings and claims which
              arise in the ordinary
              course of its business. Although occasional adverse decisions or settlements may
              occur, the Company believes that the final disposition of such matters
              will not have
              material adverse effect on its financial position, results of operations
              or
              liquidity
 
 Our
              former chairman and chief executive officer, Steven Rosenthal filed
              a complaint
              against the
              Company in San Bernardino County Superior Court. The claim alleges
              the Company
              owes $761,539
              relating to the termination of his employment agreement in 2004. As
              of the date
              of this
              report, we are disputing Mr. Rosenthal's claim that our obligations
              to him under
              the employment
              contract are still in force and effect.
 
 Pursuant
              to the agreement with Mr. Rosenthal, which was to terminate on November
              30,
              2006, he
              was to
              receive a salary of $360,000 per year, plus bonuses, cost of living
              increases, and
              other
              benefits. The agreement was renewable. In addition, Mr. Rosenthal received
              1,000,000 shares
              of
              our common stock upon execution of his agreement. We have taken the
              position
              that the
              agreement has been terminated. Other than described above, we are not
              engaged in
              any other
              litigation, and are unaware of any claims or complaints that could
              result in
              future litigation.
              We will seek to minimize disputes with our customers but recognize
              the inevitability
              of legal action in today's business environment as an unfortunate price of
              conducting business.
 
 Other
              than described above, we are not engaged in any other litigation, and
              are unaware
              of any claims or complaints that could result in future litigation.
              We will
              seek
              to minimize disputes with our customers but recognize the inevitability
              of legal action in today's business environment as an unfortunate price
              of
              conducting business.
 
 ITEM
              2.
UNREGISTERED SALES OF EQUITY SECURITIES AND
              USE OF
              PROCEEDS
 
 None
  6
 
 ITEM
              3. DEFAULTS UPON SENIOR SECURITIES
 
 None.
 
 ITEM
              4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY
              HOLDERS
 
 None.
 
 ITEM
              5. OTHER INFORMATION
 
 None.
 
 ITEM
              6. EXHIBITS
  1.1**
                    Investment
                        Banking Agreement with Windstone Capital Partners datedOctober
                        24, 2003
 
 2.1**
                    Plan
                        and Agreement of Triangular Merger Between EnvironmentalTechnologies,
                        Inc., Parr Sub One, Inc. and Christie-PetersonDevelopment
                        dated December 29, 2003
 
 2.2**
                    Agreement
                        of Merger between Christie-Petersen Development and ParrSub
                        One, Inc. filed December 30, 2003
 
 2.3**
                    Plan
                        and Agreement of Triangular Merger Between EnvironmentalTechnologies,
                        Inc., Parr Sub Two, Inc. and Advanced Fuel FiltrationSystems,
                        Inc. dated December 29, 2003
 
 2.4**
                    Agreement
                        of Merger between Advanced Fuel Filtration, Inc. and ParrSub
                        Two, Inc. filed December 30, 2003
 
 2.5**
                    Plan
                        and Agreement of Triangular Merger Between EnvironmentalTechnologies,
                        Inc., Parr Sub Three, Inc. and H.B. Covey, Inc. datedDecember
                        29, 2003
 
 2.6**
                    Agreement
                        of Merger between H.B. Covey, Inc. and Parr Sub Three,Inc.
                        filed December 30, 2003
   7
 
 3.1.1**
                    Articles
                        of Incorporation of Cyber Public Relations, Inc., filedJune
                        18, 1998
 
 3.1.2**
                    Amended
                        and Restated Articles of Incorporation of Cyber PublicRelations,
                        Inc., changing the name of the corporation to EntechEnvironmental
                        Technologies, Inc., filed March 22,
                        2004
 
 3.1.3**
                    Articles
                        of Incorporation of Point 2 Point Services, Inc., filedApril
                        5, 2001
 
 3.1.4**
                    Certificate
                        of Amendment to Articles of Incorporation of Point 2Point
                        Services, Inc., changing the name of the corporation to ParrDevelopment,
                        Inc., filed December 31, 2002
 
 3.1.5**
                    Amended
                        and Restated Articles of Incorporation of Parr Development,Inc.,
                        changing the name of the corporation to EnvironmentalTechnologies,
                        Inc., filed November 25, 2003
 
 3.1.6**
                    Articles
                        of Incorporation of Parr Sub One, Inc. filed December 19,2003
 
 3.1.7**
                    Articles
                        of Incorporation of Parr Sub Two, Inc. filed December 19,2003
 
 3.1.8**
                    Articles
                        of Incorporation of Parr Sub Three, Inc. filed December19,
                        2003
 
 3.1.9**
                    Articles
                        of Incorporation of Christie-Petersen Development filedSeptember
                        15, 1995
 
 3.1.10**
                    Articles
                        of Incorporation of YLD/Clean Fuels, Inc. filed September18,
                        1995
 
 3.1.11**
                    Certificate
                        of Amendment of Articles of Incorporation of YLD/CleanFuels,
                        Inc., changing the name of the corporation to Advanced FuelFiltration,
                        Inc., filed September 27, 1997
  3.1.12**
                    Articles
                        of Incorporation of H.B. Covey, Inc., filed March 19,
                        1971
  3.2.1**
                    Bylaws
                        of Cyber Public Relations, Inc., adopted July 5,
                        1998
 
 3.2.2**
                    Amended
                        Bylaws of Cyber Public Relations, Inc. adopted February 16,2004
 
 3.2.3**
                    Amended
                        and Restated Bylaws of Entech Environmental Technologies,Inc.,
                        adopted April 28, 2004
 
 3.2.4**
                    Bylaws
                        of Point 2 Point Services, Inc
 
 3.2.5**
                    Bylaws
                        of Parr Sub One, Inc. , adopted December 29,
                        2003
 
 3.2.6**
                    Bylaws
                        of Parr Sub Two, Inc., adopted December 29,
                        2003
 
 3.2.7**
                    Bylaws
                        of Parr Sub Three, Inc., adopted December 29,
                        2003
 
 3.2.8**
                    Bylaws
                        of Christie-Petersen Development, adopted September 22,
                        1995
 
 3.2.9**
                    Bylaws
                        of YLD/Clean Fuels, Inc. dated October 6,
                        1995
 
 3.2.10**
                    Bylaws
                        of Entech Environmental Technologies, Inc. adopted February4,
                        2004
 
 3.2.11**
                    Restated
                        Bylaws of H.B. Covey, Inc. adopted April 1,
                        1999
 
 3.3.1**
                    Charter
                        of the Audit Committee of the Board of Directors of CyberPublic
                        Relations, Inc., adopted January 29,
                        2004
 
 3.3.2**
                    Charter
                        of the Compensation Committee of the Board of Directors ofCyber
                        Public Relations, Inc., adopted January 29,
                        2004
 
 4.1**
                    Registration
                        Rights Agreement with Barron Partners, LP regardingregistration
                        of shares, dated January 23, 2004
 
 4.2**
                    Registration
                        Rights Agreement with Wood Capital Associates,regarding
                        registration of shares, dated January 23,
                        2004
 
 4.3**
                    Registration
                        Rights Agreement with Patricia L. Fiorese, regardingregistration
                        of shares, dated January 23, 2004
   8
 
 4.4**
                    Registration
                        Rights Agreement with Vance Luedtke, regardingregistration
                        of shares, dated January 23, 2004
 
 4.5**
                    Registration
                        Rights Agreement with Diane C. Burge, regardingregistration
                        of shares, dated January 23, 2004
 
 4.6**
                    Registration
                        Rights Agreement with Clayton Chase, regardingregistration
                        of shares, dated January 23, 2004
 
 4.7**
                    Registration
                        Rights Agreement with James W. Moldermaker, regardingregistration
                        of shares, dated January 23, 2004
 
 4.8**
                    Registration
                        Rights Agreement with J. Kevin Wood, regardingregistration
                        of shares, dated January 23, 2004
 
 4.9**
                    Registration
                        Rights Agreement with Thomas Sheridan, regardingregistration
                        of shares, dated January 23, 2004
 
 4.10**
                    Registration
                        Rights Agreement with San Diego Torrey Hills Capital,regarding
                        registration of shares, dated January 23,
                        2004
 
 4.11**
                    Registration
                        Rights Agreement with Norman E. Clarke, regardingregistration
                        of shares, dated January 23, 2004
 
 4.12**
                    Registration
                        Rights Agreement with Steven R. Green, regardingregistration
                        of shares, dated January 23, 2004
 
 10.1**
                    Robert
                        K. Christie Employment Agreement, dated December 15, 2003
  10.2**
                    Steven
                        D. Rosenthal Employment Agreement, dated December 15,
                        2003
 
 10.3**
                    Douglas
                        L. Parker Employment Agreement, dated December 15,
                        2003
  10.4**
                    James
                        R. Christ Employment Agreement, dated December 31,
                        2003
 
 10.5**
                    Stock
                        Pledge Agreement between Robert K. Christie and EnvironmentalTechnologies,
                        Inc. dated December 29, 2003
 
 10.6**
                    Stock
                        Purchase Escrow Agreement between Barron Partners, LP, CyberPublic
                        Relations, Inc. and Harbour, Smith, Harris &Merritt, P.C.dated
                        January 21, 2004
 
 10.7**
                    Capital
                        Stock Exchange Agreement between the Registrant and theStockholders
                        of Environmental Technologies, Inc., dated January 21,2004
 
 10.8**
                    Stock
                        Purchase Agreement between Environmental Technologies, Inc.and
                        Barron Partners, LP dated January 14,
                        2004
 
 10.9**
                    Amendment
                        to Stock Purchase Agreement between EnvironmentalTechnologies,
                        Inc. and Barron Partners, LP dated January 21,
                        2004
 
 10.10**
                    Lease
                        Agreement, effective October 1,
                        1999
 
 10.11**
                    Lease
                        Agreement, effective September 1,
                        2001
 
 10.12**
                    Lease
                        Agreement, effective November 15,
                        2002
 
 10.13**
                    Amendment
                        No. 2 to Lease, effective July 31,
                        2003
 
 10.14**
                    First
                        Amendment to Lease, effective September 3,
                        2003
 
 10.15**
                    Cyber
                        Public Relations, Inc. A Warrant for the Purchase of CommonStock
 
 10.16**
                    Cyber
                        Public Relations, Inc. B Warrant for the Purchase of CommonStock
 
 10.17**
                    Cyber
                        Public Relations, Inc. C Warrant for the Purchase of CommonStock
 
 10.18**
                    Cyber
                        Public Relations, Inc. D Warrant for the Purchase of CommonStock
 
 10.19**
                    Cyber
                        Public Relations, Inc. E Warrant for the Purchase of CommonStock
 
 10.20**
                    Cyber
                        Public Relations, Inc. Warrant for the Purchase of CommonStock,
                        Wood Capital Associates
   9
  10.21**
                    Cyber
                        Public Relations, Inc. Warrant for the Purchase of CommonStock,
                        Patricia L. Fiorese
 
 10.22**
                    Cyber
                        Public Relations, Inc. Warrant for the Purchase of CommonStock,
                        Vance Luedtke
 
 10.23**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, Diane C. Burge
 
 10.24**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, Clayton Chase
 
 10.25**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, James W. Moldermaker
 
 10.26**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, J. Kevin Wood
 
 10.27**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, Thomas Sheridan
 
 10.28**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, San Diego Torrey Hills
                        Capital
 
 10.29**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, Norman E. Clarke
 
 10.30**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, Steven R. Green
 
 10.31**
                    Settlement
                        Agreement with Norman T. Reynolds, Esq., dated September23,
                        2004
  10.32**
                    Settlement
                        Agreement with Stonegate Securities, dated September 21,2004
 
 10.33**
                    Settlement
                        Agreement with Russell Bedford Stefanou Mirchandani LLP,dated
                        September 21, 2004
 
 10.34**
                    Settlement
                        Agreement with Birch Advisors Ltd. dated September 30,2004
 
 10.35**
                    Settlement
                        Agreement with Gerald Foster dated September 30,
                        2004
 
 10.36**
                    Secured
                        Convertible Note between Entech Environmental Technologies,Inc.
                        and Barron Partners, L.P. dated September 30,
                        2004
 
 10.37**
                    Cyber
                        Public Relations, Inc. Warrant for the Purchase of CommonStock,
                        Barron Partners, L.P.
 
 10.38**
                    Note
                        Purchase Agreement between Environmental Technologies, Inc.and
                        Barron Partners, LP dated September 30,
                        2004
 
 10.39**
                    Registration
                        Rights Agreement with Barron Partners, LP regardingregistration
                        of shares, dated September 30, 2004
 
 10.40**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock for Barron Partners, LP
 
 10.41**
                    Escrow
                        Agreement between Entech Environmental Technologies, Inc.,Robert
                        K. Christie and Norman T. Reynolds dated September 29,
                        2004
 
 10.42**
                    Warrant
                        Cancellation from Barron Partners, L. P. dated September30,
                        2004
 
 10.43**
                    Settlement
                        Agreement with San Diego Torrey Hills Capital, Inc.dated
                        September 1, 2004
 
 10.44**
                    Settlement
                        Agreement with Donald G. St. Clair, CPA dated September30,
                        2004
 
 10.45**
                    Termination
                        of Investment Banking Agreement dated September 1, 2004
  10.46**
                    Note
                        Purchase Agreement between Environmental Technologies, Inc.and
                        Barron Partners, LP dated December 30,
                        2005.
   10
 
 10.47**
                    Registration
                        Rights Agreement with Barron Partners, LP regardingregistration
                        of shares, dated December 30, 2005.
 
 10.48**
                    Secured
                        Convertible Note between Entech Environmental Technologies,Inc.
                        and Barron Partners, L.P. dated December 30,
                        2005.
 
 10.49**
                    Entech
                        Environmental Technologies, Inc. Warrant for the Purchase
                        ofCommon
                        Stock, Barron Partners, LP.
 
 10.50
                    Secured
                        Convertible Note between Entech Environmental Technologies,Inc.
                        and Barron Partners, L.P. dated October 17,
                        2006.
 
 10.51**
                    Secured
                        Convertible Note between Entech Environmental Technologies,Inc.
                        and Barron Partners, L.P. dated December 11,
                        2006.
 
 10.52**
                    Registration
                        Rights Agreement with Barron Partners, LP regardingregistration
                        of shares, dated December 11, 2006.
 
 21.1**
                    Subsidiaries
 
 31.1*
                    Certification
                        of Chief Executive Officer pursuant to 18 U.S.C.Sec.1350,
                        as adopted pursuant to Sec.302 of the Sarbanes-Oxley Actof
                        2002.
 
 31.2*
                    Certification
                        of Principal Financial and Accounting Officerpursuant
                        to 18 U.S.C. Sec.1350, as adopted pursuant to Sec.302 ofthe
                        Sarbanes-Oxley Act of 2002.
 
 32.2*
                    Certification
                        of Chief Executive Officer pursuant to 18 U.S.C.Sec.1350,
                        as adopted pursuant to .906 of the Sarbanes-Oxley Act of2002.
 
 32.2*
                    Certification
                        of Principal Financial and Accounting Officerpursuant
                        to 18 U.S.C. Sec.1350, as adopted pursuant to .906 of theSarbanes-Oxley
                        Act of 2002.
 
 ________________
 * Filed herewith.
 **
              Previously Filed
 
  11
 
 **Signatures**
 
 Pursuant
              to the requirements of Section 13 or 15(d) of the Securities Exchange Act
              of
              1934, the registrant caused this report to be signed on its behalf
              by the undersigned,
              thereunto duly authorized.
   **ENTECH
                      ENVIRONMENTAL TECHNOLOGIES, INC.**Date: March
                      19, 2007
                    By:
                    /s/ Burr
                      D
                      NorthropBurr D NorthropChief
                      Executive Officer and Chief Financial
                      Officer
 
 12