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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      DC 20549**

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**FORM      10-QSB**

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| (MARK                ONE) |                                                                                                                          |
|---------------------------|-------------------------------------------------------------------------------------------------------------------------------|
| **x**                     | **QUARTERLY REPORT UNDER                SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934** |
|                      | **For                the quarterly period ended June 30,                2007**                                      |
|                      |
| **OR**                    |
|                      |
| **o**                     | **TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT**            |
|                      | **For                the transition period from  ______________ to                ______________**                       |

**ENTECH      ENVIRONMENTAL TECHNOLOGIES, INC.**

| **Florida**                                 | **77-0616120**                     |
|---------------------------------------------|------------------------------------|
| (State                or other jurisdiction | (IRS                Employer       |
| of                incorporation)            | Identification                No.) |

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

**Chino      Hills, California 91709-1489**

**(909)      623-2502**

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Table          of Contents 

**TABLEOF      CONTENTS**

|                                          |                                                                              | Page                       |
|-----------------------------------------------|-----------------------------------------------------------------------------------|----------------------------|
|                                          |                                                                              |                       |
|                                          |                                                                              |                       |
| PART                I - FINANCIAL INFORMATION |                                                                              |
| Item                1.                        | Consolidated                Financial Statements                                  | F-1                to F-10 |
| Item                2.                        | Management’s                Discussion and Analysis or Plan of Operation    | 3                          |
| Item                3.                        | Controls                and                Procedures                             | 7                          |
|                                          |                                                                              |                       |
| PART                II - OTHER INFORMATION    |                                                                              |
| Item                1.                        | Legal                Proceedings                                                  | 8                          |
| Item                2.                        | Unregistered                Sales of Equity Securities                            | 8                          |
| Item                3.                        | Defaults                Upon                Senior Securities                     | 8                          |
| Item                4.                        | Submission                of                Matters to a Vote of Security Holders | 8                          |
| Item                5.                        | Other                Information                                                  | 8                          |
| Item                6.                        | Exhibits                                                                          | 9                          |
| Signatures                                    |                                                                              |

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Table          of Contents 

**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements**

| **ENTECH                ENVIRONMENTAL TECHNOLOGIES, INC.**                                                                                                 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **CONSOLIDATED                BALANCE SHEET**                                                                                                              |   |
| **(UNAUDITED)**                                                                                                                                            |   |
|                                                                                                                                                       |   | **June                30** |   |   | **September                 30** |   |
|                                                                                                                                                       |   | **2007** |   |   | **2006** |   |
| **ASSETS**                                                                                                                                                 |   |
|                                                                                                                                                       |   |   |   |   |   |   |
| **Current                assets:**                                                                                                                         |   |   |   |   |   |   |
| Cash                                                                                                                                                       |   | $ | 67,635 |   |   | $ | 83,315 |   |
| Accounts                  receivable, net allowance for doubtful accounts totaling $9,175                  and                  $42,641, respectively |   |   | 389,123 |   |   |   | 620,118 |   |
| Costs                  and estimated earnings in excess of billings on uncompleted                  contracts                                              |   |   | 6,105 |   |   |   | 71,424 |   |
| Inventories                                                                                                                                                |   |   | 480,521 |   |   |   | 426,854 |   |
| Prepaid                  expenses and other                                                                                                                |   |   | 26,528 |   |   |   | 38,460 |   |
| **Total                  current assets**                                                                                                                  |   |   | 969,912 |   |   |   | 1,240,171 |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| **Property                  and equipment, net**                                                                                                           |   |   | 269,343 |   |   |   | 384,306 |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| Other                  assets                                                                                                                              |   |   | 23,967 |   |   |   | 40,092 |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| **Total                  assets**                                                                                                                          |   | $ | 1,263,222 |   |   | $ | 1,664,569 |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| **LIABILITIES                  AND DEFICIENCY IN STOCKHOLDERS' EQUITY**                                                                                    |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| **Current                  liabilities:**                                                                                                                  |   |   |   |   |   |   |   |   |
| Accounts                  payable                                                                                                                          |   | $ | 435,180 |   |   | $ | 443,186 |   |
| Accrued                  interest and other                                                                                                                |   |   | 786,685 |   |   |   | 522,952 |   |
| Accrued                  payroll                                                                                                                           |   |   | 109,799 |   |   |   | 89,188 |   |
| Billings                  in excess of costs and estimated earnings on uncompleted                  contracts                                              |   |   | 42,976 |   |   |   | 182,432 |   |
| Purchase                  price payable                                                                                                                    |   |   | 30,580 |   |   |   | 36,791 |   |
| Due                  to affiliated entities                                                                                                                |   |   | 766,025 |   |   |   | 793,025 |   |
| Current                  portion of notes payable, net of discount totaling $493,562 and                  $351,729, respectively                      |   |   | 1,136,944 |   |   |   | 1,099,546 |   |
| Advance                  from related party                                                                                                                |   |   | 80,000 |   |   |   | - |   |
| Current                  portion of note payable - related party                                                                                           |   |   | 29,613 |   |   |   | 27,894 |   |
| **Total                  current liabilities**                                                                                                             |   |   | 3,417,802 |   |   |   | 3,195,014 |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| Notes                  payable, net of current portion                                                                                                     |   |   | 799,342 |   |   |   | 115,261 |   |
| Note                  payable - related party, net of current portion                                                                                      |   |   | 69,824 |   |   |   | 92,253 |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| Commitments                  and contingencies                                                                                                             |   |   | - |   |   |   | - |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| **Deficiency                  in stockholders' equity:**                                                                                                   |   |   |   |   |   |   |   |   |
| Preferred                  stock, $0.001 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                  and                                            |   |   |   |   |   |   |   |   |
| 32,530,840                  shares issued and outstanding, respectively                                                                                    |   |   | 32,531 |   |   |   | 32,531 |   |
| Additional                  paid-in capital                                                                                                                |   |   | 17,405,524 |   |   |   | 16,896,511 |   |
| Common                  stock subscribed,1,203,500 and 3,500 shares,                  respectively                                                         |   |   | 18,597 |   |   |   | 597 |   |
| Accumulated                  deficit                                                                                                                       |   |   | (20,480,398 | ) |   |   | (18,667,598 | ) |
| **Total                  deficiency in stockholders' equity**                                                                                              |   |   | (3,023,746 | ) |   |   | (1,737,959 | ) |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| **Total                  liabilities and deficiency in stockholders'                  equity**                                                             |   | $ | 1,263,222 |   |   | $ | 1,664,569 |   |
|                                                                                                                                                       |   |   |   |   |   |   |   |   |
| See                  accompanying notes to the consolidated financial                  statements.                                                         |   |

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Table          of Contents 

| **ENTECH                ENVIRONMENTAL TECHNOLOGIES, INC.**                                            |   |
|-------------------------------------------------------------------------------------------------------|--------|
| **CONSOLIDATED                STATEMENTS OF OPERATIONS**                                              |   |
| **(UNAUDITED)**                                                                                       |   |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                  |   | **For                the three months ended June 30** |   |   | **For                the nine months ended June 30** |   |
|                                                                                                  |   | **2007** |   |   | **2006** |   |   | **2007** |   |   | **2006** |   |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |
| **Revenues,                  net**                                                                    |   | $ | 694,693 |   |   | $ | 963,625 |   |   | $ | 2,566,357 |   |   | $ | 3,722,302 |   |
| Cost                  of goods sold                                                                   |   |   | 417,563 |   |   |   | 672,598 |   |   |   | 1,475,297 |   |   |   | 2,465,904 |   |
| Gross                  profit                                                                         |   |   | 277,130 |   |   |   | 291,027 |   |   |   | 1,091,060 |   |   |   | 1,256,398 |   |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Operating                  expenses:**                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Selling,                  general, and administrative expenses                                        |   |   | 403,250 |   |   |   | 464,744 |   |   |   | 1,351,579 |   |   |   | 1,433,026 |   |
| Depreciation                  and amortization                                                        |   |   | 26,943 |   |   |   | 26,880 |   |   |   | 79,100 |   |   |   | 75,243 |   |
| **Total                  operating expenses**                                                         |   |   | 430,193 |   |   |   | 491,624 |   |   |   | 1,430,679 |   |   |   | 1,508,269 |   |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Loss                  from operations**                                                             |   |   | (153,063 | ) |   |   | (200,597 | ) |   |   | (339,619 | ) |   |   | (251,871 | ) |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                  income                                                                         |   |   | - |   |   |   | 6,171 |   |   |   | - |   |   |   | 44,106 |   |
| Goodwill                  impairment                                                                  |   |   | - |   |   |   | (21,532 | ) |   |   | - |   |   |   | (21,532 | ) |
| Gain                  (loss) on sale of fixed assets                                                  |   |   | 2,330 |   |   |   | - |   |   |   | (13,723 | ) |   |   | - |   |
| Settlement                  expense                                                                   |   |   | (30,000 | ) |   |   | - |   |   |   | (30,000 | ) |   |   | - |   |
| Amortization                  of note discount                                                        |   |   | (126,345 | ) |   |   | (189,924 | ) |   |   | (950,380 | ) |   |   | (491,000 | ) |
| Liquidated                  damages                                                                   |   |   | (217,250 | ) |   |   | (167,821 | ) |   |   | (367,179 | ) |   |   | (358,459 | ) |
| Interest                  expense                                                                     |   |   | (52,444 | ) |   |   | (34,816 | ) |   |   | (140,290 | ) |   |   | (95,859 | ) |
| Loss                  before provision for income taxes and discontinued                  operations  |   |   | (576,782 | ) |   |   | (608,519 | ) |   |   | (1,841,191 | ) |   |   | (1,174,615 | ) |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Benefit                  (provision) for income taxes                                                 |   |   | (1,610 | ) |   |   | - |   |   |   | 28,390 |   |   |   | - |   |
| Loss                  from continuing operations                                                      |   |   | (578,382 | ) |   |   | (608,519 | ) |   |   | (1,812,801 | ) |   |   | (1,174,615 | ) |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Loss                  from discontinued operations, net of taxes                                      |   |   | - |   |   |   | (54,414 | ) |   |   | - |   |   |   | (146,600 | ) |
| **Net                  loss**                                                                         |   | $ | (578,382 | ) |   | $ | (662,933 | ) |   | $ | (1,812,801 | ) |   | $ | (1,321,215 | ) |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  loss per share - basic and fully diluted**                                     |   | $ | (0.02 | ) |   | $ | (0.02 | ) |   | $ | (0.05 | ) |   | $ | (0.04 | ) |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  loss per share - continuing operations**                                       |   | $ | (0.02 | ) |   | $ | (0.02 | ) |   | $ | (0.05 | ) |   | $ | (0.04 | ) |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  loss per share - discontinued operations**                                     |   | $ | - |   |   | $ | (0.00 | ) |   | $ | - |   |   | $ | (0.00 | ) |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Basic                  and diluted weighted average number of shares                  outstanding** |   |   | 33,530,840 |   |   |   | 32,377,507 |   |   |   | 33,530,840 |   |   |   | 32,830,747 |   |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| See                  accompanying notes to the consolidated financial                  statements.    |   |

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| **ENTECH                ENVIRONMENTAL TECHNOLOGIES, INC.**                                                                  |   |
|-----------------------------------------------------------------------------------------------------------------------------|--------|
| **CONSOLIDATED                STATEMENTS OF CASH FLOWS**                                                                    |   |
| **(UNAUDITED)**                                                                                                             |   |
|                                                                                                                        |   |   |   |   |   |   |
|                                                                                                                        |   | **For                the six months ended June 30** |   |
|                                                                                                                        |   | **2007** |   |   | **2006** |   |
|                                                                                                                        |   |   |   |   |   |   |
| Net                  loss from continuing operations                                                                        |   | $ | (1,812,800 | ) |   | $ | (1,321,215 | ) |
| Add                  back: Net loss from discontinued operations, net of                  taxes                             |   |   | - |   |   |   | 146,600 |   |
| Net                  loss from continuing operations                                                                        |   |   | (1,812,800 | ) |   |   | (1,174,615 | ) |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| **Cash                  flows from continuing operating activities:**                                                       |   |   |   |   |   |   |   |   |
| Adjustments                  to reconcile net loss to net cash provided by (used in) operating                  activities: |   |   |   |   |   |   |   |   |
| Expenses                  paid by subscribed stock                                                                          |   |   | 18,000 |   |   |   | - |   |
| Depreciation                  and amortization                                                                              |   |   | 79,101 |   |   |   | 75,243 |   |
| Loss                  on sale of property and equipment                                                                     |   |   | 13.723 |   |   |   | - |   |
| Settlement                  of accounts payable                                                                             |   |   | - |   |   |   | (37,983 | ) |
| Amortization                  of note discount                                                                              |   |   | 367,179 |   |   |   | 490,143 |   |
| Reserve                  for bad debts                                                                                      |   |   | (33,466 | ) |   |   | 1,583 |   |
| Changes                  in:                                                                                                |   |   |   |   |   |   |   |   |
| Accounts                  receivable                                                                                        |   |   | 264,461 |   |   |   | 179,817 |   |
| Due                  to affiliated entities                                                                                 |   |   | (27,000 | ) |   |   | (20,000 | ) |
| Inventory                                                                                                                   |   |   | (53,667 | ) |   |   | 56,099 |   |
| Construction                  in progress                                                                                   |   |   | (74,137 | ) |   |   | 6,002 |   |
| Other                  assets                                                                                               |   |   | 28,057 |   |   |   | (62,701 | ) |
| Accounts                  payable and accrued expenses                                                                      |   |   | 1,118,440 |   |   |   | 484,505 |   |
| **Net                  cash provided by (used in) continuing operating                  activities**                        |   |   | (112.109 | ) |   |   | 24,673 |   |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| **Cash                  flows from investing activities:**                                                                  |   |   |   |   |   |   |   |   |
| Proceeds                  from sale of property and equipment                                                               |   |   | 32,451 |   |   |   | - |   |
| Purchases                  of property and equipment                                                                        |   |   | (10,312 | ) |   |   | (81,146 | ) |
| **Net                  cash provided by (used in) investing                  activities**                                   |   |   | 22,139 |   |   |   | (81,146 | ) |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| **Cash                  flows from financing activities:**                                                                  |   |   |   |   |   |   |   |   |
| Proceeds                  from notes payable                                                                                |   |   | 15,000 |   |   |   | 100,000 |   |
| Advance                  from related party                                                                                 |   |   | 80,000 |   |   |   | - |   |
| Principal                  payments on notes payable                                                                        |   |   | (20,710 | ) |   |   | (19,123 | ) |
| **Net                  cash provided by financing activities**                                                              |   |   | 74,290 |   |   |   | 80,877 |   |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| Net                  cash used in discontinued operations from continuing                  operations                       |   |   | - |   |   |   | (101.329 | ) |
| Net                  cash used in discontinued operations from investing                  activities                        |   |   | - |   |   |   | (8,254 | ) |
| Net                  (decrease) in cash                                                                                     |   |   | (15,680 | ) |   |   | (90,173 | ) |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| Cash                  at beginning of period                                                                                |   |   | 83,315 |   |   |   | 113,153 |   |
| Cash                  at end of period                                                                                      |   | $ | 67,635 |   |   | $ | 27,974 |   |
|                                                                                                                        |   |   |   |   |   |   |   |   |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| **Supplemental                  Disclosures of Cash Flow Information :**                                                    |   |   |   |   |   |   |   |   |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| Cash                  paid during this period for interest                                                                  |   | $ | 18,000 |   |   | $ | 8,250 |   |
| Cash                  paid this period for income taxes                                                                     |   | $ | - |   |   | $ | - |   |
| Beneficial                  conversion feature of convertible note payable                                                  |   | $ | 848,313 |   |   | $ | 424,523 |   |
| Value                  of warrants issued with convertible note payable                                                     |   | $ | - |   |   | $ | 80,000 |   |
|  Equipment                  acquired in exchange for vehicle                                                           |   | $ | 6,926 |   |   | $ | - |   |
|                                                                                                                        |   |   |   |   |   |   |   |   |
| See                  accompanying notes to the consolidated financial                  statements.                          |   |

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**ENTECH      ENVIRONMENTAL TECHNOLOGIES, INC.**

**NOTES      TO CONSOLIDATED FINANCIAL INFORMATION**

**MARCH      31, 2007 (UNAUDITED)**

**NOTE      1 - BUSINESS, BASIS OF PRESENTATION and GOING CONCERN      ISSUES**

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Table          of Contents 

|                                       |   | **2007** | ** ** | ** ** | **2006** |
|--------------------------------------------|--------|----------|------------|------------|----------|
| Convertible                  notes payable |   |     | 66,700,000 |       |     |   | 62,700,000 |
| Warrants                                   |   |     | 28,575,000 |       |     |   | 28,350,000 |
|                                       |   |     |       |       |     |   |   |
| Total                                      |   |     | 95,275,000 |       |     |   | 91,050,000 |

**NOTE      2 - ACQUISITION OF ASSETS AND GOODWILL IMPAIRMENT**

|                            |   | **Amount** |
|---------------------------------|--------|------------|
| Vehicles                        |   | $          | 57,455 |
| Equipment                       |   |       | 37,590 |
| Inventory                       |   |       | 8,423 |
| Goodwill                        |   |       | 21,532 |
| Purchase                  price |   | $          | 125,000 |

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Table          of Contents 

**NOTE      3 - NOTE PURCHASE AGREEMENTS AND LIQUIDATED DAMAGES**

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Table          of Contents 

**NOTE      4 - SETTLEMENT AGREEMENT**

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Table          of Contents 

**NOTE      5 - COMMON STOCK**

**NOTE      6 - DISCONTINUED OPERATIONS**

**NOTE      7 - SEGMENT INFORMATION**

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Table          of Contents 

|                                                          |   | **For                the three months ended June 30, 2007**   |      |
|---------------------------------------------------------------|--------|---------------------------------------------------------------|-----------|
|                                                          |   | **Construction**                                              |      | **Maintenance** |   | **Other** |   | **Consolidated** |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                             | 148,282   |   |   | $ | 546,410 |   |   | $ | -- |   |   | $ | 694,692 |   |
| Cost                  of sales                                |   |                                                          | 77,734    |   |   |   | 339,828 |   |   |   | -- |   |   |   | 417,562 |   |
| Gross                  profit                                 |   |                                                          | 70,548    |   |   |   | 206,582 |   |   |   | -- |   |   |   | 277,130 |   |
| Operating                  expenses                           |   |                                                          | 111,552   |   |   |   | 163,265 |   |   |   | 155,376 |   |   |   | 430,193 |   |
| Depreciation                  expense and goodwill impairment |   |                                                          | 2,288     |   |   |   | 14,057 |   |   |   | 10,599 |   |   |   | 26,944 |   |
| Income                  (Loss) from operations                |   |                                                          | (41,004   | ) |   |   | 43,317 |   |   |   | (583,015 | ) |   |   | (578,372 | ) |
| Gain                  (loss) on sale of fixed assets          |   |                                                          | --        |   |   |   | 2,330 |   |   |   | -- |   |   |   | 2,330 |   |
| Interest                  expense and liquidated damages      |   |                                                          | --        |   |   |   | -- |   |   |   | 396,039 |   |   |   | 396,039 |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                          |   | **For                  the three months ended June 30, 2006** |      |
|                                                          |   | **Construction**                                              |      |   | **Maintenance** |   |   | **Other** |   |   | **Consolidated** |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                             | 346,229   |   |   | $ | 617,396 |   |   | $ | -- |   |   | $ | 963,625 |   |
| Cost                  of sales                                |   |                                                          | 317,731   |   |   |   | 354,867 |   |   |   | -- |   |   |   | 672,598 |   |
| Gross                  profit                                 |   |                                                          | 28,498    |   |   |   | 262,529 |   |   |   | -- |   |   |   | 291,027 |   |
| Operating                  expenses                           |   |                                                          | 95,268    |   |   |   | 201,545 |   |   |   | 167,931 |   |   |   | 464,744 |   |
| Depreciation                  expense and goodwill impairment |   |                                                          | 2,388     |   |   |   | 36,348 |   |   |   | 9,676 |   |   |   | 48,412 |   |
| Income                  (Loss) from operations                |   |                                                          | (69,158   | ) |   |   | 24,636 |   |   |   | (177,607 | ) |   |   | (222,129 | ) |
| Loss                  on sale of fixed assets                 |   |                                                          | --        |   |   |   | -- |   |   |   | -- |   |   |   | -- |   |
| Interest                  expense and liquidated damages      |   |                                                          | --        |   |   |   | -- |   |   |   | 392,561 |   |   |   | 392,561 |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                          |   | **For                  the nine months ended June 30, 2007**  |      |
|                                                          |   | **Construction**                                              |      |   | **Maintenance** |   |   | **Other** |   |   | **Consolidated** |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                             | 903,337   |   |   | $ | 1,663,019 |   |   | $ | -- |   |   | $ | 2,566,356 |   |
| Cost                  of sales                                |   |                                                          | 492,547   |   |   |   | 982,749 |   |   |   | -- |   |   |   | 1,475,296 |   |
| Gross                  profit                                 |   |                                                          | 410,790   |   |   |   | 680,270 |   |   |   | -- |   |   |   | 1,091,060 |   |
| Operating                  expenses                           |   |                                                          | 304,291   |   |   |   | 542,215 |   |   |   | 584,173 |   |   |   | 1,430,679 |   |
| Depreciation                  expense and goodwill impairment |   |                                                          | 8,043     |   |   |   | 41,741 |   |   |   | 29,317 |   |   |   | 79.101 |   |
| Income                  (Loss) from operations                |   |                                                          | 106,499   |   |   |   | 124,332 |   |   |   | (2,043,632 | ) |   |   | (1,812,801 | ) |
| Gain                  (loss) on sale of fixed assets          |   |                                                          | --        |   |   |   | (13,723 | ) |   |   | -- |   |   |   | (13,723 | ) |
| Interest                  expense and liquidated damages      |   |                                                          | --        |   |   |   | -- |   |   |   | 1,457,849 |   |   |   | 1,457,849 |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                          |   | **For                  the nine months ended June 30, 2006**  |      |
|                                                          |   | **Construction**                                              |      |   | **Maintenance** |   |   | **Other** |   |   | **Consolidated** |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                             | 1,905,183 |   |   | $ | 1,817,120 |   |   | $ | -- |   |   | $ | 3,722,303 |   |
| Cost                  of sales                                |   |                                                          | 1,416,280 |   |   |   | 1,049,625 |   |   |   | -- |   |   |   | 2,465,905 |   |
| Gross                  profit                                 |   |                                                          | 488,903   |   |   |   | 767,495 |   |   |   | -- |   |   |   | 1,256,398 |   |
| Operating                  expenses                           |   |                                                          | 327,972   |   |   |   | 563,453 |   |   |   | 541,601 |   |   |   | 1,433,026 |   |
| Depreciation                  expense and goodwill impairment |   |                                                          | 10,777    |   |   |   | 56,046 |   |   |   | 29,952 |   |   |   | 96,775 |   |
| Income                  (Loss) from operations                |   |                                                          | 150,154   |   |   |   | 147,996 |   |   |   | (571,553 | ) |   |   | (273,403 | ) |
| Loss                  on sale of fixed assets                 |   |                                                          | --        |   |   |   | -- |   |   |   | -- |   |   |   | -- |   |
| Interest                  expense and liquidated damages      |   |                                                          | --        |   |   |   | -- |   |   |   | 945,318 |   |   |   | 945,318 |   |
|                                                          |   |                                                          |      |   |   |   |   |   |   |   |   |   |   |   |   |   |

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Table          of Contents 

**NOTE      8 - LEGAL PROCEEDINGS**

**NOTE            9 - RELATED PARTY TRANSACTIONS**

**NOTE      10 – SUBSEQUENT EVENTS**

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Table          of Contents 

**Item      2. Management's Discussion and Analysis or Plan of      Operations**

**FORWARD-LOOKING      INFORMATION**

**RESULTS      OF OPERATIONS**

**THREE      MONTHS ENDED JUNE 30, 2007 COMPARED TO THE THREE MONTHS ENDED JUNE 30,      2006**

**CONTINUING      OPERATIONS**

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Table          of Contents 

**DISCONTINUED      OPERATIONS**

----

Table          of Contents 

**RESULTS      OF OPERATIONS**

**NINE      MONTHS ENDED JUNE 30, 2007 COMPARED TO THE NINE MONTHS ENDED JUNE 30,      2006**

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Table          of Contents 

**DISCONTINUED      OPERATIONS**

**LIQUIDITY      AND CAPITAL RESOURCES**

**ACCOUNTING      POLICIES INVOLVING MANAGEMENT ESTIMATES AND ASSUMPTIONS**

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Table          of Contents 

**REVENUE      RECOGNITION**

**ALLOWANCE      FOR DOUBTFUL ACCOUNTS**

**Item      3. Controls and Procedures**

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Table          of Contents 

**PART      II - OTHER INFORMATION**

**Item      1. Legal Proceedings**

**Item        2. Unregistered Sales of Equity Securities and Use of        Proceeds**

**Item      3. Defaults Upon Senior Securities**

**Item      4. Submission of Matters to a Vote of Security      Holders**

**Item      5. Other Information**

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Table          of Contents 

**Item      6. Exhibits**

| 1.1**    | Investment                Banking Agreement with Windstone Capital Partners dated October 24,                2003                                                                                                                                      |
|----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     |                                                                                                                                                                                                                                                   |
| 2.1**    | Plan                and Agreement of Triangular Merger Between Environmental Technologies,                Inc., Parr Sub One, Inc. and Christie-Peterson Development dated                December                29, 2003                             |
|     |                                                                                                                                                                                                                                                   |
| 2.2**    | Agreement                of Merger between Christie-Petersen Development and Parr Sub One,                Inc.                filed December 30, 2003                                                                                                  |
|     |                                                                                                                                                                                                                                                   |
| 2.3**    | Plan                and Agreement of Triangular Merger Between Environmental Technologies,                Inc., Parr Sub Two, Inc. and Advanced Fuel Filtration Systems, Inc.                dated                December 29, 2003                    |
|     |                                                                                                                                                                                                                                                   |
| 2.4**    | Agreement                of Merger between Advanced Fuel Filtration, Inc. and Parr Sub Two,                Inc.                filed December 30, 2003                                                                                                 |
|     |                                                                                                                                                                                                                                                   |
| 2.5**    | Plan                and Agreement of Triangular Merger Between Environmental Technologies,                Inc., Parr Sub Three, Inc. and H.B. Covey, Inc. dated December 29,                2003                                                       |
|     |                                                                                                                                                                                                                                                   |
| 2.6**    | Agreement                of Merger between H.B. Covey, Inc. and Parr Sub Three, Inc. filed                December                30, 2003                                                                                                             |
|     |                                                                                                                                                                                                                                                   |
| 3.1.1**  | Articles                of Incorporation of Cyber Public Relations, Inc., filed June 18,                1998                                                                                                                                           |
|     |                                                                                                                                                                                                                                                   |
| 3.1.2**  | Amended                and Restated Articles of Incorporation of Cyber Public Relations,                Inc.,                changing the name of the corporation to Entech Environmental Technologies,                Inc., filed March 22, 2004      |
|     |                                                                                                                                                                                                                                                   |
| 3.1.3**  | Articles                of Incorporation of Point 2 Point Services, Inc., filed April 5,                2001                                                                                                                                           |
|     |                                                                                                                                                                                                                                                   |
| 3.1.4**  | Certificate                of Amendment to Articles of Incorporation of Point 2 Point Services,                Inc.,                changing the name of the corporation to Parr Development, 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 Environmental Technologies, 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 December 19,                2003                                                                                                                                                |
|     |                                                                                                                                                                                                                                                   |
| 3.1.9**  | Articles                of Incorporation of Christie-Petersen Development filed September                15,                1995                                                                                                                       |
|     |                                                                                                                                                                                                                                                   |
| 3.1.10** | Articles                of Incorporation of YLD/Clean Fuels, Inc. filed September 18,                1995                                                                                                                                              |
|     |                                                                                                                                                                                                                                                   |
| 3.1.11** | Certificate                of Amendment of Articles of Incorporation of YLD/Clean Fuels, Inc.,                changing the name of the corporation to Advanced Fuel Filtration,                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                                                                                                                                                             |

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Table          of Contents 

|     |                                                                                                                                                                   |
|----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 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 February 4,                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 Cyber Public                Relations, Inc., adopted January 29, 2004                       |
|     |                                                                                                                                                                   |
| 3.3.2**  | Charter                of the Compensation Committee of the Board of Directors of Cyber                Public                Relations, Inc., adopted January 29, 2004 |
|     |                                                                                                                                                                   |
| 4.1**    | Registration                Rights Agreement with Barron Partners, LP regarding registration                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, regarding registration                of                shares, dated January 23, 2004          |
|     |                                                                                                                                                                   |
| 4.4**    | Registration                Rights Agreement with Vance Luedtke, regarding registration of shares,                dated January 23, 2004                               |
|     |                                                                                                                                                                   |
| 4.5**    | Registration                Rights Agreement with Diane C. Burge, regarding registration of shares,                dated January 23, 2004                              |
|     |                                                                                                                                                                   |
| 4.6**    | Registration                Rights Agreement with Clayton Chase, regarding registration of shares,                dated January 23, 2004                               |
|     |                                                                                                                                                                   |
| 4.7**    | Registration                Rights Agreement with James W. Moldermaker, regarding registration                of                shares, dated January 23, 2004         |
|     |                                                                                                                                                                   |
| 4.8**    | Registration                Rights Agreement with J. Kevin Wood, regarding registration of shares,                dated January 23, 2004                               |
|     |                                                                                                                                                                   |
| 4.9**    | Registration                Rights Agreement with Thomas Sheridan, regarding registration of                shares,                dated January 23, 2004              |

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Table          of Contents 

|    |                                                                                                                                                                                                        |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 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, regarding registration of                shares,                dated January 23, 2004                                                  |
|    |                                                                                                                                                                                                        |
| 4.12**  | Registration                Rights Agreement with Steven R. Green, regarding registration 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 Environmental                Technologies, Inc. dated December 29, 2003                                                                |
|    |                                                                                                                                                                                                        |
| 10.6**  | Stock                Purchase Escrow Agreement between Barron Partners, LP, Cyber Public                Relations, Inc. and Harbour, Smith, Harris &Merritt, P.C. dated                January 21, 2004 |
|    |                                                                                                                                                                                                        |
| 10.7**  | Capital                Stock Exchange Agreement between the Registrant and the Stockholders                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 Environmental Technologies, 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 Common                Stock                                                                                                       |
|    |                                                                                                                                                                                                        |
| 10.16** | Cyber                Public Relations, Inc. B Warrant for the Purchase of Common                Stock                                                                                                       |

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Table          of Contents 

|    |                                                                                                                                                          |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.17** | Cyber                Public Relations, Inc. C Warrant for the Purchase of Common                Stock                                                         |
|    |                                                                                                                                                          |
| 10.18** | Cyber                Public Relations, Inc. D Warrant for the Purchase of Common                Stock                                                         |
|    |                                                                                                                                                          |
| 10.19** | Cyber                Public Relations, Inc. E Warrant for the Purchase of Common                Stock                                                         |
|    |                                                                                                                                                          |
| 10.20** | Cyber                Public Relations, Inc. Warrant for the Purchase of Common Stock,                Wood                Capital Associates                   |
|    |                                                                                                                                                          |
| 10.21** | Cyber                Public Relations, Inc. Warrant for the Purchase of Common Stock,                Patricia                L. Fiorese                       |
|    |                                                                                                                                                          |
| 10.22** | Cyber                Public Relations, Inc. Warrant for the Purchase of Common Stock,                Vance                Luedtke                             |
|    |                                                                                                                                                          |
| 10.23** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                Diane C. Burge                 |
|    |                                                                                                                                                          |
| 10.24** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                Clayton Chase                  |
|    |                                                                                                                                                          |
| 10.25** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                James W. Moldermaker           |
|    |                                                                                                                                                          |
| 10.26** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                J. Kevin Wood                  |
|    |                                                                                                                                                          |
| 10.27** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                Thomas Sheridan                |
|    |                                                                                                                                                          |
| 10.28** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                San Diego Torrey Hills Capital |
|    |                                                                                                                                                          |
| 10.29** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                Norman E. Clarke               |
|    |                                                                                                                                                          |
| 10.30** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                Stock,                Steven R. Green                |
|    |                                                                                                                                                          |
| 10.31** | Settlement                Agreement with Norman T. Reynolds, Esq., dated September 23,                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                                                                |

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Table          of Contents 

|    |                                                                                                                                                                                                                       |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 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 Common Stock,                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 regarding registration                of                shares, dated September 30, 2004                                                             |
|    |                                                                                                                                                                                                                       |
| 10.40** | Entech                Environmental Technologies, Inc. Warrant for the Purchase of Common                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 September 30,                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 September 30,                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.                                                                            |
|    |                                                                                                                                                                                                                       |
| 10.47** | Registration                Rights Agreement with Barron Partners, LP regarding registration                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 of Common                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 regarding registration                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 Act of 2002.                                                  |
|    |                                                                                                                                                                                                                       |
| 31.2*   | Certification                of Principal Financial and Accounting Officer pursuant to 18 U.S.C.                Sec.1350, as adopted pursuant to Sec. 302 of the 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 of 2002.                                                      |
|    |                                                                                                                                                                                                                       |
| 32.2*   | Certification                of Principal Financial and Accounting Officer pursuant to 18 U.S.C.                Sec.1350, as adopted pursuant to .906 of the Sarbanes-Oxley Act of                2002.                    |
|    |                                                                                                                                                                                                                       |

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Table          of Contents 

**SIGNATURES**

|                                        |                                                                                 |                                      |
|---------------------------------------------|--------------------------------------------------------------------------------------|-------------------------------------------|
|                                        | **ENTECH                  ENVIRONMENTAL TECHNOLOGIES, INC.**                         |
|                                   |                                                                            |                                 |
| Date: August                  14, 2007 | By:                                                                        | /s/ Burr                  D Northrop |
|                                        | Burr                  D Northrop                                                     |
|                                        | Chief                  Executive Officerand                  Chief Financial Officer |

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