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

                                   FORM 10-QSB

[X]  QUARTERLY  REPORT  UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
     OF  1934

     For the quarterly period ended March 31, 2005.

[_]  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                                     98-0222013
    (State or other jurisdiction of                      (I.R.S. Employer
     incorporation or organization)                     Identification No.)

     3233 GRAND AVENUE, SUITE N-353                         91709-1489
        CHINO HILLS, CALIFORNIA                             (Zip Code)
(Address of principal executive offices)

                                 (866) 815-3951
                           (Issuer's telephone number)

               309 E. Commercial Street, Pomona, California 91767
                  (former address if changed since last report)

     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
[_]

     State  the  number of shares outstanding of each of the issuer's classes of
common  equity,  as  of  the  latest  practicable date: As of June 15, 2005, the
issuer had 27,231,658 shares of its common stock issued and outstanding.

     Transitional Small Business Disclosure Format (check one): Yes [_] No [X]


<PAGE>
<TABLE>
<CAPTION>
                                TABLE OF CONTENTS

<S>                                                                       <C>
PART I - FINANCIAL INFORMATION . . . . . . . . . . . . . . . . . . . . .   1
    Item 1.  Financial Statements. . . . . . . . . . . . . . . . . . . .   1
    Item 2.  Management's Discussion and Analysis or Plan of Operation .   2
    Item 3.  Controls and Procedures . . . . . . . . . . . . . . . . . .   5
PART II - OTHER INFORMATION. . . . . . . . . . . . . . . . . . . . . . .   6
    Item 1.  Legal Proceedings . . . . . . . . . . . . . . . . . . . . .   6
    Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds   6
    Item 3.  Defaults Upon Senior Securities . . . . . . . . . . . . . .   6
    Item 4.  Submission of Matters to a Vote of Security Holders . . . .   6
    Item 5.  Other Information . . . . . . . . . . . . . . . . . . . . .   6
    Item 6.  Exhibits. . . . . . . . . . . . . . . . . . . . . . . . . .   6
SIGNATURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   9
CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
                         PART I - FINANCIAL INFORMATION

ITEM  1.     FINANCIAL  STATEMENTS.

                         ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                       CONDENSED CONSOLIDATED BALANCE SHEET
                                     Unaudited
                                   March 31, 2005

                                                                             March 31,
                                                                               2005
                                                                           -------------
<S>                                                                        <C>
Assets

  Cash and cash equivalents                                                      63,070
  Accounts receivable, net                                                    1,089,986
  Inventories                                                                   185,756
  Other                                                                         136,371

                                                                           -------------
  Total current assets                                                        1,475,183

  Property and Equipment, net                                                   270,674

                                                                           -------------
Total property and equipment                                                    270,674

                                                                           -------------
  Total Assets                                                             $  1,745,857
                                                                           =============

LIABILITIES AND STOCKHOLDERS' DEFICIT:

Accounts payable and accrued expenses                                           989,814
Due to formerly owned consolidated entities                                   1,246,150
Accruals on uncompleted contracts                                               219,888
Notes Payable - related parties                                                  70,000
                                                                           -------------

  Total current liabilities                                                   2,525,852

Notes Payable - long term, net of discount                                      254,857

Deficiency in stockholders' equity:
Preferred Stock, $0.001 par value; 10,000,000 shares authorized;
  none issued and outstanding at March 31, 2005                                       -
Common stock, $0.001 par value; 100,000,000 shares authorized;
  27,231,658 shares issued and outstanding at March 31, 2005 (Note I)            27,293
Common stock cancellation receivable                                             (1,500)
Additional paid-in capital                                                   15,404,530
Accumulated deficit                                                         (16,465,175)

                                                                           -------------
Total (Deficiency in) stockholders equity                                    (1,034,852)

                                                                           -------------
Total liabilities and (deficiency in) stockholders' equity                $   1,745,857
                                                                           =============
<FN>
                  The accompanying notes are an integral part of these
                      condensed consolidated financial statements.
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
                                      Entech Environmental Technologies, Inc.
                               CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                                 (Unaudited)


                                                          Three months ended           Six months ended
                                                              March 31,                   March 31,
                                                          2005          2004          2005          2004
                                                      ------------  ------------  ------------  ------------
<S>                                                   <C>           <C>           <C>           <C>

Revenues, net                                         $ 1,418,666   $   299,863   $ 2,547,508   $   711,057
Cost of Goods Sold                                        714,851       143,729     1,474,073       564,472
                                                      ------------  ------------  ------------  ------------

Gross Profit                                              703,815       156,134     1,073,435       146,585

Operating expenses:

Selling, general, and administrative expenses             451,310     2,247,661     1,238,716     2,535,836
Depreciation and amortization                              12,735        15,000        26,035        30,000
                                                      ------------  ------------  ------------  ------------
    Total operating expenses                              464,045     2,262,661     1,264,751     2,565,836

Other Income (expenses) :
  Other income (expense)                                        0        (3,528)            0        16,591
  Interest income (expense)                              (162,721)            0      (306,260)            0

Income (Loss) before provision for income
  taxes and discontinued operations                       239,770    (2,110,055)     (497,576)   (2,419,251)
Provision for income taxes                                      0             0             0        34,000
                                                      ------------------------------------------------------

Net income (loss) from continuing operations               77,049    (2,110,055)     (497,576)   (2,453,251)
Net income (loss) from discontinued operations                  -    (2,037,570)            -    (3,966,346)
                                                      --------------------------  --------------------------
Net income (loss)                                     $    77,049   $(4,147,625)  $  (497,576)  $(6,419,597)
                                                      ==========================  ==========================


Income (loss) per share   - basic and fully diluted   $      0.00   $     (0.30)  $     (0.02)  $     (0.46)
                                                      ============  ============  ============  ============

Income (loss)  per share - continuing operations      $      0.00   $     (0.15)  $     (0.02)  $     (0.18)
                                                      ============  ============  ============  ============

Income (loss) per share - discontinued operations          N/A      $     (0.15)       N/A      $     (0.28)
                                                      ============  ============  ============  ============

Basic and diluted weighted average
number of shares outstanding                           27,175,991    13,882,498    26,476,724    13,882,498
                                                      ============  ============  ============  ============
<FN>
                            The accompanying notes are an integral part of these
                                condensed consolidated financial statements.
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
                                  ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                            CONDENSED CONSOLIDATED STATEMENT OF CASHFLOWS
                                             (UNAUDITED)

                                                                            For the six months ended
                                                                                    March 31,
                                                                                 2005        2004
                                                                            ------------------------
<S>                                                                         <C>         <C>
Net (loss)                                                                   $(497,576)  $ (2,453,251)

Cash flows from operating activities:
  ADJUSTMENTS TO RECONCILE NET LOSS TO
  TO NET CASH USED IN OPERATING ACTIVITIES:
    Depreciation and amortization                                              26,035        30,000
    Amortization of discount on note payable                                  254,857

CHANGES IN:
  Accounts receivable                                                        (847,883)      322,389
  Inventory                                                                   (93,458)       84,684

  Construction In Progress                                                     97,523             0
  Work In Progress                                                            219,888             0
  Other assets                                                                (78,036)      (30,312)
  Accounts Payable                                                            333,334       516,392
                                                                            -----------  -----------
NET CASH (USED IN) OPERATING ACTIVITIES                                      (585,316)   (1,530,098)
                                                                            -----------  -----------


Cash flows from investing activities:
  Purchase of assets                                                          (19,707)       (6,126)
                                                                            -----------  -----------
  NET CASH USED IN INVESTING ACTIVITIES                                       (19,707)       (6,126)
                                                                            -----------  -----------

Cash flows from financing activities:
  Proceeds from notes payable                                                 490,000     2,366,905
  Proceeds notes payable - related parties                                     20,000             0
  Principal payments on notes payable - related parties                             -       (59,900)
                                                                            -----------  -----------
  NET CASH PROVIDED BY FINANCING ACTIVITIES                                   510,000     2,307,005
                                                                            -----------  -----------

Net increase in cash and cash equivalents                                     (95,023)      770,781
Cash and cash equivalents at beginning of period                              158,093       150,928
                                                                            -----------  -----------
Cash and cash equivalents at end of period                                  $  63,070   $   921,709
                                                                            ===========  ===========


SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION :

Cash paid during the period for interest                                    $       -   $   118,493
                                                                            ==========  ============

Cash paid during the period for income taxes                                $       -   $     9,669
                                                                            ==========  ============

                                                                            ----------  ------------
Beneficial conversion feature of convertible note                           $ 133,711   $         -
                                                                            ==========  ============

                                                                            ----------  ------------
Value of warrants issued with convertible note                              $ 356,289   $         -
                                                                            ==========  ============
<FN>
                        The accompanying notes are an integral part of these
                            Unaudited condensed consolidated financial statements.
</TABLE>


<PAGE>
                    ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                  NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION
                                MARCH 31, 2005
                                  (UNAUDITED)

NOTE A - SUMMARY OF ACCOUNTING POLICIES

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 and six-month
periods  period  ended  March  31,  2005  are  not necessarily indicative of the
results  that  may  be  expected  for  the  year  ended  September 30, 2005. The
unaudited  consolidated  financial statements should be read in conjunction with
the  consolidated  September 30, 2004 financial statements and footnotes thereto
included  in  the  Company's  SEC  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 provides  diagnostic and maintenance services to
petroleum  service  stations  in  the  southwestern part of the United States of
America.

The  accompanying  financial  statements include the accounts of the Company and
its  wholly-owned  subsidiaries,  H.B.  Covey,  Inc.,  a California  corporation
("H.B.  Covey"), and Environmental Technologies, Inc., a Nevada corporation. All
significant  intercompany  transactions and balances have been eliminated in the
consolidated  financial  statements

Stock  Based  Compensation
--------------------------

In  December  2002,  the  FASB  issued SFAS No. 148, "Accounting for Stock-Based
Compensation-Transition and Disclosure-an amendment of SFAS 123." This statement
amends  SFAS  No.  123,  "Accounting  for  Stock-Based Compensation," to provide
alternative methods of transition for a voluntary change to the fair value based
method  of  accounting  for stock-based employee compensation. In addition, this
statement  amends  the  disclosure  requirements  of  SFAS  No.  123  to require
prominent  disclosures in both annual and interim financial statements about the
method of accounting for stock-based employee compensation and the effect of the
method  used  on reported results. The Company has chosen to continue to account
for  stock-based compensation using the intrinsic value method prescribed in APB
Opinion  No.  25  and related interpretations. Accordingly, compensation expense
for stock options is measured as the excess, if any, of the fair market value of
the  Company's  stock  at  the  date of the grant over the exercise price of the
related option. The Company has adopted the annual disclosure provisions of SFAS
No.  148  in its financial reports for the year ended September 30, 2003 and the
interim  disclosure  provisions  for  its  financial  reports for the subsequent
periods.  The  Company  does  not  have  any  awards  of  stock-based  employee
compensation  issued  and  outstanding  at  March 31, 2004 and 2005.

Revenue  Recognition
--------------------

CONSTRUCTION  CONTRACTS

The  Company  recognizes  revenues  from  fixed-price  and  modified fixed-price


<PAGE>
construction  contracts  on the percentage-of-completion method, measured by the
percentage  of  cost incurred to date to estimated total cost for each contract.
That  method  is  used  because  management  considers total cost to be the best
available  measure  of  progress  on  the  contracts.  Because  of  inherent
uncertainties  in  estimating costs, it is at least reasonably possible that the
estimates  used  will  change  within  the  near  term.

Contract  costs  include  all direct material and labor costs and those indirect
costs  related to contract performance, such as indirect labor, supplies, tools,
repairs,  and  depreciation.  Selling,  general,  and  administrative  costs are
charged  to  expense as incurred. 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  asset,  "Costs  and estimated earnings in excess of billings on uncompleted
contracts,"  represents  revenues  recognized  in  excess of amounts billed. The
liability,  "Billings  in  excess of costs and estimated earnings on uncompleted
contracts,"  represents  billings  in  excess  of  revenues  recognized.

ENVIRONMENTAL  SERVICES

For  revenue  from  products  and  services,  the  Company recognizes revenue 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) collectibility is
reasonably  assured.  Determination  of  criteria  (3)  and  (4)  are  based  on
management's  judgments  regarding the fixed nature of the selling prices of the
products  delivered/services  rendered  and the collectibility of those amounts.
Provisions  for  discounts  and  rebates  to  customers,  estimated  returns and
allowances,  and  other  adjustments  are  provided  for  in the same period the
related sales are recorded. The Company defers any revenue for which the product
has not been delivered or services has not been rendered or is subject to refund
until  such  time  that  the Company and the customer jointly determine that the
product  has  been  delivered or services has been rendered or no refund will be
required.

On December 17, 2003, the SEC staff released Staff Accounting Bulletin (SAB) No.
104,  Revenue  Recognition.  The  staff updated and revised the existing revenue
recognition  in Topic 13, Revenue Recognition, to make its interpretive guidance
consistent  with  current accounting guidance, principally EITF Issue No. 00-21,
"Revenue  Arrangements  with  Multiple Deliverables." Also, SAB 104 incorporates
portions  of  the Revenue Recognition in Financial Statements - Frequently Asked
Questions  and  Answers  document  that  the  SEC  staff considered relevant and
rescinds  the  remainder.  The  company's  revenue  recognition  policies  are
consistent  with  this  guidance;  therefore,  this  guidance  will  not have an
immediate  impact  on  the  company's  financial  statements.

Inventories
-----------

Inventory  is  stated  at  the  lower of cost, using the average cost method, or
market.  Components  of  inventories  as  of  March  31,  2005  are  as follows:

<TABLE>
<CAPTION>
<S>                  <C>
Finished goods       $185,756
                     --------
Total                $185,756
                     ========
</TABLE>

New Accounting Pronouncements
-----------------------------

In  November  2004,  the Financial Accounting Standards Board (FASB) issued SFAS
151,  Inventory  Costs-  an  amendment  of ARB No. 43, Chapter 4. This Statement
amends  the  guidance  in ARB No. 43, Chapter 4, "Inventory Pricing," to clarify
the  accounting  for


<PAGE>
abnormal  amounts  of idle facility expense, freight, handling costs, and wasted
material  (spoilage).  Paragraph  5 of ARB 43, Chapter 4, previously stated that
"under  some  circumstances,  items  such  as  idle  facility expense, excessive
spoilage,  double freight, and rehandling costs may be so abnormal as to require
treatment as current period charges" This Statement requires that those items be
recognized  as  current-period  charges  regardless  of  whether  they  meet the
criterion of "so abnormal." In addition, this Statement requires that allocation
of  fixed production overheads to the costs of conversion be based on the normal
capacity of the production facilities. This Statement is effective for inventory
costs  incurred  during  fiscal  years beginning after June 15, 2005. Management
does not believe the adoption of this Statement will have any immediate material
impact  on  the  Company.

In  December  2004,  the  FASB  issued  SFAS No.152, "Accounting for Real Estate
Time-Sharing  Transactions-an amendment of FASB Statements No. 66 and 67" ("SFAS
152)  The  amendments made by Statement 152 This Statement amends FASB Statement
No.  66,  Accounting  for  Sales  of  Real  Estate,  to  reference the financial
accounting and reporting guidance for real estate time-sharing transactions that
is  provided  in  AICPA  Statement  of  Position (SOP) 04-2, Accounting for Real
Estate  Time-Sharing Transactions. This Statement also amends FASB Statement No.
67,  Accounting for Costs and Initial Rental Operations of Real Estate Projects,
to  state that the guidance for (a) incidental operations and (b) costs incurred
to  sell  real  estate  projects  does  not  apply  to  real estate time-sharing
transactions.  The  accounting  for those operations and costs is subject to the
guidance  in  SOP 04-2. This Statement is effective for financial statements for
fiscal years beginning after June 15, 2005. with earlier application encouraged.
The  Company  does  not anticipate that the implementation of this standard will
have  a material impact on its financial position, results of operations or cash
flows.

In  May  2005 the FASB issued Statement of Financial Accounting Standards (SFAS)
No. 154, "Accounting Changes and Error Corrections, a replacement of APB Opinion
No. 20 and FASB Statement No. 3." SFAS 154 requires retrospective application to
prior  periods' financial statements for changes in accounting principle, unless
it  is  impracticable  to  determine  either  the period-specific effects or the
cumulative  effect  of  the  change.  SFAS  154 also requires that retrospective
application of a change in accounting principle be limited to the direct effects
of  the  change. Indirect effects of a change in accounting principle, such as a
change in non-discretionary profit-sharing payments resulting from an accounting
change,  should  be  recognized in the period of the accounting change. SFAS 154
also  requires  that a change in depreciation, amortization, or depletion method
for  long-lived, non-financial assets be accounted for as a change in accounting
estimate effected by a change in accounting principle. SFAS 154 is effective for
accounting  changes  and  corrections  of  errors made in fiscal years beginning
after  December 15, 2005. Early adoption is permitted for accounting changes and
corrections  of  errors  made  in  fiscal  years  beginning  after the date this
Statement  is  issued.  The Company does not expect the adoption of this SFAS to
have  a  material  impact  on  its  consolidated  financial position, results of
operations  or  cash  flows.

In March 2005, the FASB issued FASB Interpretation (FIN) No. 47, "Accounting for
Conditional  Asset  Retirement  Obligations, an interpretation of FASB Statement
No.  143,"  which requires an entity to recognize a liability for the fair value
of  a  conditional  asset retirement obligation when incurred if the liability's
fair  value  can  be  reasonably estimated. The Company is required to adopt the
provisions  of FIN 47 no later than the end of its fiscal 2005. The Company does
not  expect the adoption of this Interpretation to have a material impact on its
consolidated  financial  position,  results  of  operations  or  cash  flows.

The  adoption  of  this pronouncement is not expected to have material effect on
the  Company's  financial  statements.


<TABLE>
<CAPTION>
NOTE B - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
<S>                                     <C>
Trade payables and accrued liabilities  $  707,637
Payroll and related liabilities            232,091
Accrued interest payable                    50,086
                                        ----------
                                        $  989,814
                                        ==========
</TABLE>

NOTE C - NOTE PAYABLE - RELATED PARTIES


<PAGE>
During  the  three months ended March 31, 2005, the Company received a loan from
its  President  and  Chief Executive Officer in the amount of $20,000.  The loan
bears  interest  at  the rate of 10% per annum, and interest is payable monthly.
The  amount of $10,000 was paid on the note on April 13, 2005, and the remaining
$10,000  was  paid  on  May  4,  2005.

NOTE D - NOTE PAYABLE - LONG TERM

In September 2004, the Company entered into a Note Purchase Agreement (the "Note
Purchase  Agreement") whereby the Company would borrow a minimum of $100,000 and
a  maximum of $1,500,000 pursuant to a secured note or notes (the "Notes").  The
Notes  would  be  convertible  into  common  stock of the Company at the rate of
$0.025  per  share (the "Conversion Price"), and would have a term of two years.
The Note would also bear interest at the rate of 8% per annum, and be secured by
a  first  lien  and  security  interest  on  all  assets  of the Company and its
subsidiaries.  The  Company  shall have no right  to prepay the Note.   The note
holders  may  convert  the note at any time. In addition, the Company will issue
common  stock  purchase warrants to purchase 15 shares of common stock for every
$1.00  of  principal  borrowed  under  the  Note  Purchase Agreement. (the "Note
Warrants").  The  Note  Warrant  will have an exercise price of $0.15 per share,
and  a  term  of  five  years.

At  September  30,  2004, the Company had borrowed a total of $561,912 under the
Note  Purchase  Agreement,  and had calculated the discounts associated with the
beneficial conversion feature of the notes and warrants issued with the notes to
be  $321,093  and  $240,819,  respectively,  for a total discount of $561,912 at
September  30,  2004.  During  the  six months ended March 31, 2005, The Company
borrowed  an  additional  $490,000 under the Note Purchase Agreement for a total
amount  borrowed  of  $1,051,912.  The  Company calculated the fair value of the
beneficial  conversion  feature  and  of  the warrants issued under the $490,000
borrowed during the six months ended March 31, 2005 to be $133,711 and $356,289,
respectively,  for  a total of $490,000. This amount is considered a discount to
the  note,  and  was charged to additional paid-in capital during the six months
ended  March  31,  2005.  At March 31, 2005, the Company has borrowed a total of
$1,051,912  pursuant to the Note Purchase Agreement, and the aggregate discounts
associated  with the beneficial conversion features and warrants was $1,051,912.
This  discount is being amortized to interest expense over the term of the note,
which  ends September 30, 2006. At March 31, 2005, $254,857 of this discount has
been  amortized,  and  a  discount  of  $797,055  remains.

The  principal,  discount,  and  number  of  common  shares issuable pursuant to
warrants  and  the  potential  conversion  of  the amounts loaned under the Note
Purchase  Agreement  are  summarized  as  follows:


<TABLE>
<CAPTION>
                                           Principal
                                         ------------
<S>                                      <C>
12 months ended September 30, 2004       $   561,912
6 months ended March 31, 2005                490,000
                                         ------------
Balance - March 31, 2005                   1,051,912
Discount                                  (1,051,912)
Amortization of discount                     254,857
                                         ------------
Note payable - net at March 31, 2005         254,857
                                         ============
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
                                                 Shares
                                   Warrant    issuable upon  Total shares
                                    Shares     conversion      issuable
                                  ---------------------------------------
<S>                               <C>         <C>            <C>
Balance at September 31, 2004      8,428,680     22,476,480    30,905,160
6 months ended March 31, 2005      7,350,000     19,600,000    26,950,000
                                  ---------------------------------------
Balance at March 31, 2005         15,778,680     42,076,480    57,855,160
                                  =======================================
</TABLE>

The discount, resulting amortization to expense, and number of shares issuable
under the conversion feature and the warrants will increase should the Company
borrow additional funds under the Note Purchase Agreement.

NOTE E - COMMON STOCK

During  the  three  months  ended  March  31, 2005, the Company issued 1,500,000
shares  of  common stock to a former officer and director. The Company has taken
the  position  that  these  shares  were  not  due  to  this individual, and the
Company's management believes that these shares will be recovered. The 1,500,000
shares  are  shown at their par value of $1,500 as Share Cancellation Receivable
on  the  Company's  balance  sheet  at  March  31,  2005.

NOTE F - STOCK OPTIONS AND WARRANTS

Warrants
--------

The  following  table  summarizes  the  changes  in warrants outstanding and the
related  prices  for  the  shares  of  the  Company's  common  stock  issued  to
non-employees  of  the  Company.  These  warrants  were  granted in lieu of cash
compensation  for  services  performed  or  financing  expenses.

<TABLE>
<CAPTION>
               Warrants Outstanding                     Warrants Exercisable
----------------------------------------------------  ------------------------
                                           Weighted                 Weighted
                        Weighted Average    Average                  Average
 Exercise    Number         Remaining      Exercise     Number      Exercise
  Prices   Outstanding  Contractual Life     Price    Exercisable     Price
---------  -----------       (Years)       ---------  -----------  -----------
                        -----------------
<S>        <C>          <C>                <C>        <C>          <C>
    $0.15    8,428,680               4.50  $    0.15    8,428,680  $      0.15
     0.15    7,350,000               4.75       0.15    7,350,000         0.15
     1.00    3,150,000               3.83       1.00    3,150,000         1.00
     1.10      475,375               3.83       1.10      475,375         1.10
     2.00    2,000,000               3.83       2.00    2,000,000         2.00
     2.50      400,000               1.88       2.50      400,000         2.50
     3.00      400.000               1.88       3.00      400,000         3.00
     4.00    1,000,000               3.83       4.00    1,000,000         4.00
     6.00    1,000,000               4.50       6.00    1,000,000         6.00
           -----------  -----------------  ---------  -----------  -----------
            24,204,055               4.28  $    0.92   24,204,055  $      0.92
           ===========  =================  =========  ===========  ===========
</TABLE>

Transactions involving warrants are summarized as follows:

<TABLE>
<CAPTION>
                                                     Weighted Average
                                   Number of Shares   Price Per Share
                                   ----------------  -----------------
<S>                                <C>               <C>
Outstanding at September 30, 2003                 -  $               -
                                   ----------------  -----------------
   Granted                               16,854,055               1.25
   Exercised                                      -                  .
   Canceled or expired                            -                  -
                                   ----------------  -----------------
Outstanding at September 30, 2004        16,854,055  $            1.25

   Granted                                7,350,000               0.15
   Exercised                                      -                  -
   Canceled or expired                            -                  -
                                   ----------------  -----------------
Outstanding at March 31, 2005            24,204,055  $            0.92
                                   ================  =================
</TABLE>


<PAGE>
The  Company did not grant any compensatory warrants to non-employees during the
three  months  or  six  months  ended  March 31, 2005 and all previously granted
warrants  were  fully  vested  at  the  grant  date. Accordingly, no expense was
charged  to  operations  for  the  period  ended  March  31,  2005.

The weighted-average fair value of stock options granted to non-employees during
The  years  ended  September  30,  2004  and  the  weighted-average  significant
Assumptions  used  to  determine those fair values, using a Black-Scholes option
pricing  model  are  as  follows:


<TABLE>
<CAPTION>
                                                              2004
                                                              ----
<S>                                                           <C>
Significant assumptions (weighted average)

  Risk-free interest rate at grant date                       3.75%

  Expected stock price volatility                              431%

  Expected dividend payout                                       0

  Expected option life-years based on contractual
    expiration dates                                             5
</TABLE>


<PAGE>
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 7 of Part II of our Form 10-KSB for
the  fiscal  year  ended  September  30,  2004.

RESULTS OF OPERATIONS

CONTINUING OPERATIONS

REVENUE

THREE MONTHS ENDED MARCH 31, 2005 COMPARED TO THE THREE MONTHS ENDED MARCH 31,
2004.

     As noted above, we discontinued operations of our CPI and AFFS subsidiaries
effective September 30, 2004. As a result, the majority of our previous revenues
and  expenses are no longer included in operations. Our remaining operations now
consist  solely of H.B. Covey and Entech, the corporate parent. The prior period
results  consists  of the activities of H.B. Covey only, as Entech did not exist
until  January  2004.

     Total  revenues  for the three months ended March 31, 2005 were $1,418,666,
an increase of $1,118,803 or 373% percent compared to total revenues of $299,863
for the comparable period of the prior year. Revenue in the period increased due
to  successful  sales  and  marketing  efforts  pointed  at captive or long term
customers.  Construction  services  were  introduced and multiple projects where
awarded  and  successfully  completed  in  the  period.

     Our gross profit for the three months ended March 31, 2005 compared to 2004
increased  by  approximately  351%  to  $703,815,  compared  to  $156,134 in the
comparable  period  of  the  prior  year.  Gross margin as a percentage of sales
decreased  to approximately 50% for the three month period ending March 31, 2005
compared  to  approximately  52%  for  the comparable period of 2004. The target
gross  margin  (as  a  percentage  of  sales) goal for the Company is 35% to 50%
depending  on  the  scope  of  services  provided.  Service activities typically
perform  at  the  top  of the scale while large construction projects are bid to
achieve  35%  (minimum)  margins. Due to the mix of services offered, management
expects  gross  profit  to  average  within  the  aforementioned  range.

     Total  sales,  general  and  administrative expenses ("SG&A") for the three
months  ended  March  31,  2005  were  $451,310,  a  decrease  of  $1,796,351 or
approximately 80% compared to SGA of $2,247,661 in the prior period. SG&A in the
prior  year included $2,094,986 of charges which the Company did not have in the
current  year,  such  as  costs  related to the Company's reverse merger, public
relations,  fund  raising,  integrating  new  acquisitions,  and  research  and
development  activity.  SG&A  for  the  current  period  consists  primarily  of
employee's  salary  and  related  costs  of  $268,882; vehicle costs of $78,614;
insurance  expense  of  $42,962;  office  expenses  of  $37,409,  and  rent  and
facilities


                                        2
<PAGE>
expense  of  $14,959.  SG&A  expense  will  increase  slightly  as  the  Company
continues  to  grow.  Although  management  is focused on increasing efficiency,
additional  staff,  equipment  and  facilities will be required to support field
activity.

     Interest  expense  for  the  three months ended March 31, 2005 increased to
$162,721  from zero in the same period of 2004. Interest expense attributable to
amortization  of  the beneficial conversion feature of notes payable amounted to
$132,695, and accrued interest on notes payable amounted to $20,750. The Company
does  not  expect  interest  expense on its current debt to change substantially
over  the  coming  twelve months; however, should the Company acquire additional
debt  financing  then  interest  expense  would  necessarily  increase.

     For  the reasons stated above, the Company had a net profit from continuing
operations  for the three months ended March 31, 2005 of $77,049, an improvement
of  $2,187,104  or  approximately  104%  compared  to a net loss from continuing
operations  of  $2,110,055  during the three months ended March 31, 2004. During
the  three  months  ended  March  31, 2004, the Company also had a net loss from
discontinued  operations  of $2,037,570, and had no such loss during the current
period.  Net  profit including discontinued operations was $77,049 for the three
months  ended  March  31,  2005,  compared  to a net loss including discontinued
operations  of  $4,147,625  in  the  prior  period  as  a  result of the factors
described  above.

SIX  MONTHS  ENDED  MARCH  31, 2005 COMPARED TO THE SIX  MONTHS ENDED MARCH  31,
2004

     Total  revenues for the three months ended March 31, 2005 increased by 258%
to  $2,547,508  for  the  six  months ended March 31, 2005 from $711,057 for the
comparable period of the prior year. The increase in revenue is based largely on
the  implementation  of  additional  construction  services.  The  Company  had
previously focused on providing specialized fuel system maintenance. The Company
successfully  engaged  in  complete  fuel system construction and increased it's
maintenance  client  base  during  the  period.

     Gross  profit  for  the  six  months  ended  March  31, 2005 was $1,073,435
compared  to $146,585 during the six months ended March 31, 2004, an increase of
$926,850  or  approximately  632%. Gross profit as a percentage of sales for the
nine  months  ended  March  31,  2005  was  approximately  42%,  compared  to
approximately  21%  for  the  comparable period ended March 31, 2004. The target
gross  margin  (as  a  percentage  of  sales) goal for the Company is 35% to 50%
depending  on  the  scope  of  services  provided.  Service activities typically
perform  at  the  top  of the scale while large construction projects are bid to
achieve  35%  (minimum)  margins. Due to the mix of services offered, management
expects  gross  profit  to  average  within  the  aforementioned  range.

     SG&A  expenses  for  the six months ended March 31, 2005 were $1,238,716, a
decrease  of  $1,297,120  or  approximately  51%  compared  to  SG&A expenses of
$2,535,836  for  the comparable period of the prior year. SG&A in the prior year
included  $2,094,986  of  charges  which the Company did not have in the current
year,  such  as costs related to the Company's reverse merger, public relations,
fund  raising,  integrating  new  acquisitions,  and  research  and  development
activity.  SG&A  for  the current period consists primarily of employee's salary
and  related  costs of $597,141; vehicle costs of $171,932; insurance expense of
$64,724;  office expenses of $76,647, and rent and facilities expense of 45,288.
SG&A  expense  will increase slightly as the Company continues to grow. Although
management  is focused on increasing efficiency, additional staff, equipment and
facilities  will  be  required  to  support  field  activity.

     Interest  expense, net for the six months ended March 31, 2005 increased to
$497,576  compared  to  zero  in  the  same  period  of  2004.  Interest expense
attributable  to  amortization  of  the  beneficial  conversion feature of notes
payable  amounted to $254,858, and accrued interest on notes payable amounted to
$42,445.

     For  the  reasons  stated above, the Company had a net loss from continuing
operations  of  $497,576  for the six months ended March 31, 2005, compared to a
net loss from continuing operations of $2,453,251 for the six months ended March
31,  2004.  This  represents  an  improvement  $1,955,675  or 80% over the prior
period.  During  the six months ended March 31, 2004, the Company also had a net
loss from discontinued operations of $3,966,346, and had no such loss during the
current  period.  Net  profit including discontinued operations was $497,576 for
the  six  months


                                        3
<PAGE>
ended  March  31, 2005, compared to a net loss including discontinued operations
of $6,419,597 in the prior period as a result of the factors described above.

LIQUIDITY AND CAPITAL RESOURCES

     As  of  March  31,  2005,  we  had  a  deficiency  in  working  capital  of
$(1,050,669).  For  the six months ended March 31, 2005, we generated a net cash
flow  deficit  from  operating  activities of $(585,316) consisting primarily of
year  to  date  losses of $(497,576), adjusted for non cash expenses of $280,892
and  a  change  in  the components of working capital of (368,632). Cash used in
investing activities totaled $(19,907), used for property, plant, and equipment,
and  note  payable  reductions.  Cash  provided  by financing activities totaled
$510,000consisting  primarily  of  the net proceeds from issuance of convertible
notes  payable.

     We  expect  capital  expenditures to be minimal for the next twelve months.
Although the Company currently possesses adequate assets to support the targeted
revenue  goals,  expenditures  for  capital  equipment  may  be  appropriate  if
additional  business  opportunities  are  located.

     By adjusting our operations and development to the level of capitalization,
we  believe  we  have  sufficient  capital resources to meet projected cash flow
deficits. However, if during that period or thereafter, we are not successful in
generating sufficient liquidity from operations or in raising sufficient capital
resources,  on terms acceptable to us, this could have a material adverse effect
on  our  business,  results  of  operations  liquidity  and financial condition.

     The Company's independent registered certified public accountant has stated
in  their  report included in the Company's September 30, 2004 Form 10-KSB, that
the Company has suffered recurring losses from operations , and that the Company
is  dependent  upon management's ability to develop profitable operations. These
factors  among others may raise substantial doubt about the Company's ability to
continue  as  a  going  concern.


CRITICAL ACCOUNTING POLICIES

     The preparation of our consolidated financial statements in conformity with
accounting  principles  generally  accepted  in the United States requires us to
make  estimates  and  judgments  that  affect  our reported assets, liabilities,
revenues, and expenses, and the disclosure of contingent assets and liabilities.
We  base  our  estimates  and  judgments on historical experience and on various
other  assumptions  we  believe to be reasonable under the circumstances. Future
events,  however,  may  differ  markedly  from  our  current  expectations  and
assumptions.  While  there  are  a  number  of  significant  accounting policies
affecting  our  consolidated  financial  statements,  we  believe  the following
critical  accounting  policy  involve the most complex, difficult and subjective
estimates  and  judgments.

STOCK-BASED COMPENSATION

     In December 2002, the FASB issued SFAS No. 148 - Accounting for Stock-Based
Compensation  -  Transition and Disclosure. This statement amends SFAS No. 123 -
Accounting  for  Stock-Based  Compensation,  providing  alternative  methods  of
voluntarily  transitioning  to  the fair market value based method of accounting
for  stock  based employee compensation. FAS 148 also requires disclosure of the
method  used  to account for stock-based employee compensation and the effect of
the  method  in both the annual and interim financial statements. The provisions
of  this  statement related to transition methods are effective for fiscal years
ending  after  December  15,  2002,  while  provisions  related  to  disclosure
requirements  are  effective  in financial reports for interim periods beginning
after  December  31,  2002.

     We  elected to continue to account for stock-based compensation plans using
the  intrinsic  value-based  method  of  accounting  prescribed  by  APB No. 25,
"Accounting  for  Stock Issued to Employees," and related interpretations. Under
the provisions of APB No. 25, compensation expense is measured at the grant date
for  the  difference between the fair value of the stock and the exercise price.

     On  December  16,  2004,  the Financial Accounting Standards Board ("FASB")
published  Statement  of  Financial Accounting Standards No. 123 (Revised 2004),
Share-Based  Payment  ("SFAS  123R").  SFAS 123R requires that compensation cost
related  to  share-based  payment  transactions  be  recognized in the financial
statements.  Share-based  payment  transactions  within  the  scope of SFAS 123R
include  stock options, restricted stock plans, performance-based equity awards,
stock  appreciation rights, and employee share purchase plans. The provisions of
SFAS  123R  are  effective  as  of  the  first  interim period that begins after
December  15, 2005. Accordingly, the Company will implement the revised standard
in  the  third  quarter of fiscal year 2005. Currently, the Company accounts for
its  share-based payment transactions under the provisions of APB 25, which does
not  necessarily  require  the recognition of compensation cost in the financial
statements.  Management  is assessing the implications of this revised standard,
which  may  materially  impact  the Company's results of operations in the first
quarter  of  fiscal  year  2006  and  thereafter.


RECENT ACCOUNTING PRONOUNCEMENTS

     In  November  2004,  the Financial Accounting Standards Board (FASB) issued
SFAS 151, Inventory Costs- an amendment of ARB No. 43, Chapter 4. This Statement
amends  the  guidance  in ARB No. 43, Chapter 4, "Inventory Pricing," to clarify
the  accounting for abnormal amounts of idle facility expense, freight, handling
costs,  and  wasted  material  (spoilage).  Paragraph  5  of  ARB 43, Chapter 4,
previously  stated  that  "under some circumstances, items such as idle facility
expense,  excessive  spoilage,  double  freight,  and rehandling costs may be so
abnormal  as  to  require


                                        4
<PAGE>
treatment as current period charges" This Statement requires that those items be
recognized  as  current-period  charges  regardless  of  whether  they  meet the
criterion of "so abnormal." In addition, this Statement requires that allocation
of  fixed production overheads to the costs of conversion be based on the normal
capacity of the production facilities. This Statement is effective for inventory
costs  incurred  during  fiscal  years beginning after June 15, 2005. Management
does not believe the adoption of this Statement will have any immediate material
impact  on  the  Company.

     In  December 2004, the FASB issued SFAS No.152, "Accounting for Real Estate
Time-Sharing  Transactions-an amendment of FASB Statements No. 66 and 67" ("SFAS
152)  The  amendments made by Statement 152 This Statement amends FASB Statement
No.  66,  Accounting  for  Sales  of  Real  Estate,  to  reference the financial
accounting and reporting guidance for real estate time-sharing transactions that
is  provided  in  AICPA  Statement  of  Position (SOP) 04-2, Accounting for Real
Estate  Time-Sharing Transactions. This Statement also amends FASB Statement No.
67,  Accounting for Costs and Initial Rental Operations of Real Estate Projects,
to  state that the guidance for (a) incidental operations and (b) costs incurred
to  sell  real  estate  projects  does  not  apply  to  real estate time-sharing
transactions.  The  accounting  for those operations and costs is subject to the
guidance  in  SOP 04-2. This Statement is effective for financial statements for
fiscal years beginning after June 15, 2005. with earlier application encouraged.
The  Company  does  not anticipate that the implementation of this standard will
have  a material impact on its financial position, results of operations or cash
flows.

     On  December  16,  2004,  the Financial Accounting Standards Board ("FASB")
published  Statement  of  Financial Accounting Standards No. 123 (Revised 2004),
Share-Based  Payment  ("SFAS  123R").  SFAS 123R requires that compensation cost
related  to  share-based  payment  transactions  be  recognized in the financial
statements.  Share-based  payment  transactions  within  the  scope of SFAS 123R
include  stock  options, restricted stock plans, performance-based awards, stock
appreciation  rights,  and employee share purchase plans. The provisions of SFAS
123R  are  effective  as  of the first interim period that begins after June 15,
2005.  Accordingly, the Company will implement the revised standard in the third
quarter of fiscal year 2005. Currently, the Company accounts for its share-based
payment  transactions under the provisions of APB 25, which does not necessarily
require  the  recognition  of  compensation  cost  in  the financial statements.
Management  is  assessing  the  implications of this revised standard, which may
materially  impact  the  Company's results of operations in the first quarter of
fiscal  year  2006  and  thereafter.

     On  December  16,  2004,  FASB  issued  Statement  of  Financial Accounting
Standards  No. 153, Exchanges of Nonmonetary Assets, an amendment of APB Opinion
No.  29,  Accounting  for Nonmonetary Transactions (" SFAS 153"). This statement
amends  APB  Opinion  29 to eliminate the exception for nonmonetary exchanges of
similar productive assets and replaces it with a general exception for exchanges
of  nonmonetary assets that do not have commercial substance. Under SFAS 153, if
a nonmonetary exchange of similar productive assets meets a commercial-substance
criterion  and fair value is determinable, the transaction must be accounted for
at  fair  value  resulting  in  recognition  of  any  gain  or loss. SFAS 153 is
effective  for  nonmonetary transactions in fiscal periods that begin after June
15,  2005.  The  Company  does  not  anticipate  that the implementation of this
standard  will  have  a  material  impact  on its financial position, results of
operations  or  cash  flows.

     In  May  2005  the  FASB issued Statement of Financial Accounting Standards
(SFAS)  No. 154, "Accounting Changes and Error Corrections, a replacement of APB
Opinion  No.  20  and  FASB  Statement  No.  3." SFAS 154 requires retrospective
application  to  prior  periods'  financial statements for changes in accounting
principle,  unless  it  is impracticable to determine either the period-specific
effects  or  the  cumulative  effect  of the change. SFAS 154 also requires that
retrospective  application of a change in accounting principle be limited to the
direct  effects  of  the  change.  Indirect  effects  of  a change in accounting
principle,  such  as  a  change  in  non-discretionary  profit-sharing  payments
resulting  from  an accounting change, should be recognized in the period of the
accounting  change.  SFAS  154  also  requires  that  a  change in depreciation,
amortization,  or  depletion  method  for  long-lived,  non-financial  assets be
accounted  for  as  a  change  in  accounting  estimate  effected by a change in
accounting  principle.  SFAS  154  is  effective  for  accounting  changes  and
corrections  of  errors  made in fiscal years beginning after December 15, 2005.
Early  adoption  is  permitted  for accounting changes and corrections of errors
made  in  fiscal  years  beginning  after the date this Statement is issued. The
Company  does  not expect the adoption of this SFAS to have a material impact on
its  consolidated  financial  position,  results  of  operations  or cash flows.

     In  March  2005,  the  FASB  issued  FASB  Interpretation  (FIN)  No.  47,
"Accounting  for  Conditional Asset Retirement Obligations, an interpretation of
FASB  Statement  No. 143," which requires an entity to recognize a liability for
the fair value of a conditional asset retirement obligation when incurred if the
liability's  fair  value can be reasonably estimated. The Company is required to
adopt  the  provisions  of  FIN 47 no later than the end of its fiscal 2005. The
Company  does  not expect the adoption of this Interpretation to have a material
impact  on  its  consolidated  financial position, results of operations or cash
flows.


     The  adoption of this pronouncement is not expected to have material effect
on  the  Company's  financial  statements.

OFF-BALANCE SHEET ARRANGEMENTS

     We do not have any off-balance sheet arrangements.

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.


                                        5
<PAGE>
     Evaluation  of  Disclosure  and Controls and Procedures. Burr Northrup, our
Chief  executive  and Chief Financial Officer  , has evaluated the effectiveness
of  our  disclosure  controls  and procedures (as defined in Rules 13a-14(c) and
15d-14(c)  under  the  Securities Exchange Act of 1934) as they existed at March
31,  2005  Based  on  his  evaluation,  our  Chief  Executive Officer and Chief
Financial  Officer  concluded that our disclosure  controls and  procedures need
improvement  and  were  not adequately effective  as of March 31, 2005 to ensure
timely  reporting  with  the  Securities and Exchange Commission. Our management
is  in  the  process  of identifying deficiencies with respect to our disclosure
controls and procedures and implementing corrective measures, which includes the
establishment  of  new  internal  policies  related  to  financial  reporting.

Changes  in  Internal  Control  over  Financial  Reporting

     As  required  by Rule 13a-15(d), the Company's Chairman and Chief Financial
Officer,  also  conducted  an evaluation of the Company's internal controls over
financial  reporting to determine whether any changes occurred during the fourth
fiscal  quarter  that  have  materially  affected,  or  are reasonably likely to
materially  affect,  the  Company's  internal  control over financial reporting.
During  the  preparation of the Company's financial statements as of and for the
quarter  ended March 31, 2005, the Company has concluded that the current system
of  disclosure controls and procedures was not effective because of the internal
control weaknesses identified below. As a result of this conclusion, the Company
has  initiated  the  changes  in  internal control, to the extent possible given
limitations in financial and manpower resources, also described below. It should
be  noted  that  any system of controls, however well designed and operated, can
provide  only reasonable, and not absolute, assurance that the objectives of the
system  will  be  met. In addition, the design of any control system is based in
part  upon  certain  assumptions  about  the  likelihood  of  future  events.

Lack  of  Adequate  Accounting  Staff

     Due  to limitations in financial and management resources, the Company does
not  have  adequate  accounting  staff.  As  a result, the Company took steps to
address  its  understaffed  Finance and Accounting team to correct this material
weakness. The Company engaged an independent contractor with extensive CFO-level
management  and SEC reporting experience in public companies. The Company feel's
this  addition  to  the  Company's  Finance and Accounting team will improve the
quality  of  future  period  financial  reporting.


                          PART II - OTHER INFORMATION

ITEM 1.  LEGAL  PROCEEDINGS.

     There have been no material development s in our legal proceedings reported
on  our  Quarterly Report on Form 10-QSB for the period ended December 31, 2004,
filed  with  the  Commission  on  March  31,  2005.

ITEM 2.  UNREGISTERED  SALES  OF  EQUITY  SECURITIES  AND  USE OF PROCEEDS.

     None.

ITEM 3.  DEFAULTS  UPON  SENIOR  SECURITIES.

     None.

ITEM 4  SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS.

     None.

ITEM 5.  OTHER  INFORMATION.

     None.


                                        6
<PAGE>
<TABLE>
<CAPTION>
Item 6.  Exhibits.

EXHIBIT NO.                                     IDENTIFICATION OF EXHIBIT
----------                                      -------------------------
<S>          <C>
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
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


                                        7
<PAGE>
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
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
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


                                        8
<PAGE>
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
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
31.1*        Certification of Burr Northrop, President and Chief Financial Officer of Entech
             Environmental Technologies, Inc., pursuant to 18 U.S.C. Sec.1350, as adopted pursuant to
             Sec.302 of the Sarbanes-Oxley Act of 2002.
32.1*        Certification of Burr Northrop, President and Chief Financial Officer of Entech
             Environmental Technologies, Inc., pursuant to 18 U.S.C. Sec.1350, as adopted pursuant to
             Sec.906 of the Sarbanes-Oxley Act of 2002.
</TABLE>


__________
*   Filed  herewith.
**  Previously  Filed

                                   SIGNATURES

     In  accordance  with  the  requirements of the Exchange Act, the Registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                                           ENTECH ENVIRONMENTAL TECHNOLOGIES,
                                           INC.


Dated June 22, 2005.                      By /s/ Burr Northrop
                                             ---------------------------
                                             Burr Northrop, President and Chief
                                             Financial Officer


                                        9
<PAGE>