**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**





**FORM
      10-Q**





R  QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934





For
      the
      Quarterly Period Ended March 31, 2008





OR





£  TRANSITION
      REPORT PURSUANT TO 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.**


(Exact
      name of Registrant as specified in its Charter)








**Florida**
            
            **98-0222013**(State
                or other jurisdiction of
            
            (I.R.S.
                Employerincorporation
                or organization)
            
            Identification
                Number)A-4F
                Tongxinge, Xietong Building,
              Gaoxin
                2ndRoad
              Hi-Tech
                Industrial Zone, Xi’an,Shaanxi
                Province, PRC
            
            710065(Address
                of principle executive offices)
            
            (Zip
                Code)





Registrant's
      Telephone Number, Including Area Code: 011-86-29-88386415





Not
      Applicable


(Former
      Name, Former Address and Former Fiscal Year if Changed Since Last
      Report)





Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 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 R No £




Indicate
        by check mark whether the registrant is a large accelerated filer, an
        accelerated filer, a non-accelerated filer, or a small reporting company.
        See
        the definitions of “large accelerated filer,” “accelerated filer” and “small
        reporting company” in Rule 12b-2 of the Exchange Act. (Check one): Large
        Accelerated Filer o Accelerated
        Filer o
        Non-Accelerated Filer o Small Reporting
        Company
x





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


The
      number of shares of Common Stock of the Company outstanding as of May 8, 2008
      is
      87,281,218. (265,511 post split)












**ENTECH
      ENVIRONMENTAL TECHNOLOGIES, INC.**





TABLE
                OF CONTENTS
              
              Forward
                Looking Statements
            **Page****Part
                I.**
            **Financial
                Information**Item
                1.
            Financial
                Statements(a)
                Condensed Consolidated Balance Sheets as of March 31, 2008 (Unaudited)
                and
                December 31, 2007
            4(b)
                Condensed Consolidated Statements of Operations and Comprehensive
                Income
                for the Three Months Ended March 31, 2008 (Unaudited) and March 31,
                2007
                (Unaudited)
            5(c)
                Condensed Consolidated Statements of Cash Flows for the Three Months
                Ended
                March 31, 2008 (Unaudited) and March 31, 2007 (Unaudited)
            6(d)
                Notes to Consolidated Financial Statements (Unaudited)
            7Item
                2.
            Management’s
                Discussion and Analysis of Financial Condition and Results of
                Operations
            19Item
                3.
            Quantitative
                  and Qualitative Disclosures About Market Risk
            23Item
                4T.
            Controls
                and Procedures
            23**Part
                II.**
            **Other
                Information**Item
                1.
            Legal
                Proceedings
            24Item
                1A.
            Risk
                Factors
            24Item
                2.
            Unregistered
                Sales of Equity Securities and Use of Proceeds
            24Item
                3.
            Defaults
                upon Senior Securities
            24Item
                4.
            Submission
                of Matters to a Vote of Security Holders
            24Item
                5.
            Other
                Information
            24Item
                6.
            Exhibits
            24**Signatures**
            
            25**Exhibits**
            
            26**Certifications**
            
            26





2


**FORWARD-LOOKING
      STATEMENTS**





The
      discussions of the business and activities of Entech Environmental Technologies,
      Inc. (“we,” “us,” “our” or “the Company”) set forth in this Form 10-Q and in
      other past and future reports and announcements by the Company may contain
      forward-looking statements and assumptions regarding future activities and
      results of operations of the Company. You
      can
      identify these statements by the fact that they do not relate strictly to
      historical or current facts. Forward-looking statements involve risks and
      uncertainties. Forward-looking statements include statements regarding, among
      other things, (a) our projected sales, profitability, and cash flows, (b) our
      growth strategies, (c) anticipated trends in our industry, (d) our future
      financing plans and (e) our anticipated needs for working capital. They are
      generally identifiable by use of the words "may," "will," "should,"
      "anticipate," "estimate," "plans," “potential," "projects," "continuing,"
      "ongoing," "expects," "management believes," "we believe," "we intend" or the
      negative of these words or other variations on these words or comparable
      terminology. These statements may be found under "Management's Discussion and
      Analysis of Financial Condition and Plan of Operation" and "Business," as well
      as in
      this
      Form 10-Q generally. In particular, these include statements relating to future actions,
      prospective products or product approvals, future performance or results of
      current and anticipated products, sales efforts, expenses, the outcome of
      contingencies such as legal proceedings, and financial results.




Any
      or
      all of our forward-looking statements in this report may turn out to be
      inaccurate. They can be affected by inaccurate assumptions we might make or
      by
      known or unknown risks or uncertainties. Consequently, no forward-looking
      statement can be guaranteed. Actual future results may vary materially as a
      result of various factors, including, without limitation, the risks outlined
      under "Risk Factors" and matters described in the most recent Form 10-KSB and
      Form S-1 recently filed by the Company. In light of these risks and
      uncertainties, there can be no assurance that the forward-looking statements
      contained in this filing will in fact occur. You should not place undue reliance
      on these forward-looking statements.





We
      undertake no obligation to update forward-looking statements to reflect
      subsequent events, changed circumstances, or the occurrence of unanticipated
      events.




3


**PART
      I. FINANCIAL INFORMATION**


**ITEM
      1. FINANCIAL STATEMENTS**





**ENTECH
      ENVIRONMENTAL TECHONOLOGIES, INC. AND SUBSIDIARIES**


**CONDENSED
      CONSOLIDATED BALANCE SHEETS, UNAUDITED**







March
                31,
            
            December
                31,2008
            
            2007ASSETS
            
            (Unaudited)
            
            (Audited)CURRENT
                ASSETSCash
                and equivalents
            
            $
            7,443,613
            
            $
            4,094,238Trade
                accounts receivable
            
            
            12,058,954
            
            
            9,153,687Other
                receivables
            
            
            213,606
            
            
            55,737Inventories,
                net
            
            
            3,569,665
            
            
            4,460,149Prepaid
                expenses and other current assets
            
            
            101,489
            
            
            101,628Total
                current assets
            
            
            23,387,327
            
            
            17,865,439RELATED
                PARTY RECEIVABLE
            
            
            6,974,253
            
            
            4,970,427PROPERTY,
                PLANT AND EQUIPMENT, Net
            
            
            17,814,370
            
            
            17,564,147LAND
                USAGE RIGHTS (Note 10)
            
            
            6,339,247
            
            
            6,138,297OTHER
                ASSETS
            
            
            75,783
            
            
            71,818TOTAL
                ASSETS
            
            $
            54,590,980
            
            $
            46,610,128LIABILITIES
                AND STOCKHOLDERS' EQUITYCURRENT
                LIABILITIESAccounts
                payable
            
            $
            4,198,603
            
            $
            2,997,740Accrued
                expenses
            
            
            266,096
            
            
            339,818VAT
                tax payable (Note 11)
            
            
            165,935
            
            
            114,909Other
                payable
            
            
            408,029
            
            
            217,759Advances
                from customers
            
            
            426,412
            
            
            708,291Current
                portion of notes payable
            
            
            7,843,697
            
            
            6,406,922Related
                party payable
            
            
            81,693
            
            
            143,366Total
                current liabilities
            
            
            13,
                390,465
            
            
            10,
                928,805NOTE
                PAYABLE, net of current portion
            
            
            2,139,190
            
            
            2,053,501TOTAL
                LIABILITIES
            
            $
            15,529,655
            
            $
            12,982,306MINORITY
                INTEREST
            
            
            818,081
            
            
            1,073,364MINORITY
                INTEREST-V.I.E (Note 7)
            
            
            6,308,591
            
            
            6,308,591SHAREHOLDERS'
                EQUITYPreferred
                stock, $0.001 par value; 10,000,000 shares authorized1,000,000
                Series A preferred shares issued and outstanding,
            
            
            1,000
            
            
            1,0003,448,480
                Series B preferred shares issued and outstanding
            
            
            3,448Common
                stock, $0.01 par value; 100,000,000 shares authorized265,511
                shares issued and outstanding
            
            
            2,656Paid-in
                capital
            
            
            14,112,380
            
            
            10,901,817Accumulated
                retained earnings
            
            
            13,510,451
            
            
            12,458,632Accumulated
                other comprehensive income
            
            
            4,304,718
            
            
            2,884,418Total
                stockholders' equity
            
            
            31,
                934,653
            
            
            26,245,867TOTAL
                LIABILITIES AND SHAREHOLDERS' EQUITY
            
            $
            54,590,980
            
            $
            46,610,128





**See
      accompanying notes to condensed consolidated financial
      statements**




4




**ENTECH
      ENVIRONMENTAL TECHONOLOGIES, INC. AND SUBSIDIARIES**





**CONDENSED
      CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME,**


**UNAUDITED**









Three
                Months EndedMarch
                31,
            
            March
                31,2008
            
            2007(Unaudited)
            
            (Unaudited)**Revenue**
            
            $
            8,850,584
            
            $
            5,237,186**Cost
                of Sales**
            
            
            6,990,966
            
            
            2,989,421**Gross
                Margin**
            
            
            1,859,618
            
            
            2,247,765**Operating
                Expenses**General
                and administrative expenses
            
            
            574,191
            
            
            109,205Selling
                expense
            
            
            241,345
            
            
            167,643Total
                operating expenses
            
            
            815,536
            
            
            276,848**Income
                from Operations**
            
            
            1,044,082
            
            
            1,970,917**Other
                Income (Expenses)**Interest
                expenses
            
            
            (59,028
            )
            
            --Other
                income (expenses)
            
            
            245,120
            
            
            (38,873
            )Total
                other income (expenses)
            
            
            186,092
            
            
            (38,873
            )**Income
                Before Income Tax**
            
            
            1,230,174
            
            
            1,932,044**Income
                Tax Provision**
            
            
            130,520
            
            
            373,478**Income
                Before Minority Interest**
            
            
            1,
                099,654
            
            
            1,558,566Minority
                interest
            
            
            47,835
            
            
            78,335**Net
                Income**
            
            $
            1,051,819
            
            $
            1,480,231**Earnings
                Per Share:**Basic
                earnings per share
            
            $
            0.04
            
            $
            0.00Diluted
                earnings per share
            
            
            0.04
            
            
            0.00**Weighted
                Average Shares Outstanding**Basic
            
            
            99,202
            
            
            --Diluted
            
            
            27,528,146
            
            
            22,006,173**Comprehensive
                Income**Net
                income
            
            $
            1,051,819
            
            $
            1,480,231Other
                comprehensive income
            
            
            1,420,300
            
            
            132,169**Comprehensive
                Income**
            
            $
            2,472,119
            
            $
            1,612,400





**See
      accompanying notes to condensed consolidated financial
      statements.**




5


**ENTECH
      ENVIRONMENTAL TECHONOLOGIES, INC. AND SUBSIDIARIES**





**CONDENSED
      CONSOLIDATED STATEMENTS OF CASH FLOWS, UNAUDITED**   **_**





March
                31,
            
            March
                31,2008
            
            2007(unaudited)
            
            (unaudited)**Cash
                Flow from Operating Activities**Net
                income
            
            $
            1,051,819
            
            $
            1,480,231Adjustments
                to reconcile net income tonet
                cash flow provided by operating activitiesDepreciation
                and amortization
            
            
            714,647
            
            
            276,874Minority
                interest
            
            
            47,835
            
            
            78,335Changes
                in operating assets and liabilities,net
                of acquisition effectsAccounts
                receivables
            
            
            (2,470,381
            )
            
            658,400Other
                receivables
            
            
            (158,285
            )
            
            (6,937
            )Prepaid
                expenses and other current assets
            
            
            3,340
            
            
            (429,550
            )Inventories
            
            
            1,054,021
            
            
            131,874Accounts
                payable
            
            
            1,053,211
            
            
            537,483Accrued
                expenses
            
            
            (86,058
            )
            
            10,306Advances
                from customers
            
            
            (304,904
            )
            
            --Other
                payables
            
            
            (153,304
            )
            
            162,889VAT
                tax payable
            
            
            45,262
            
            
            (1,180,417
            )Net
                cash provided by operating activities
            
            
            797,203
            
            
            1,719,488**Cash
                Flow from Investing Activities**Loan
                advanced to related parties
            
            
            (1,758,745
            )
            
            -Additions
                to property, plant and equipment
            
            
            (154,458
            )
            
            (928
            )Net
                cash used in investing activities
            
            
            (1,
                913,203
            )
            
            (928
            )**Cash
                Flow from Financing Activities**Proceeds
                from stock issuance
            
            
            3,216,667
            
            
            --Proceeds
                from bank loans
            
            
            1,144,900
            
            
            --Repayments
                of related party loan
            
            
            (66,236
            )
            
            (784,164
            )Net
                cash provided by (used in) financing activities
            
            
            4,295,331
            
            
            (784,164
            )**Effect
                of Changes in Exchange Rate**
            
            
            170,044
            
            
            18,487**NET
                INCREASE IN CASH**
            
            
            3,349,375
            
            
            952,883**CASH
                AND CASH EQUIVALENTS, BEGINNING OF PERIOD**
            
            
            4,094,238
            
            
            2,135,173**CASH
                AND CASH EQUIVALENTS, END OF PERIOD**
            
            $
            7,443,613
            
            $
            3,008,056**Non
                Cash Investing and Financing Activities:**
            
            
            
            
            
            -**Dividend
                Payable to Minority Interest**
            
            $
            303,118
            
            
            --**(**Minority
                interest balance was offset by the dividend payable)


**_____________**





**See
      accompanying notes to condensed consolidated financial
      statements.**




6


**ENTECH
      ENVIRONMENTAL TECHNOLOGIES, INC. AND SUBSIDIARIES**


**NOTES
      TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)**







**1.**
            **CORPORATE
                INFORMATION**





Entech
      Environmental Technologies, Inc.





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. From July 2007 until February 26, 2008, our operations consisted solely
      of identifying and completing a business combination with an operating company
      and compliance with our reporting obligations under federal securities laws.





Between
      February 22, 2008 and February 25, 2008, we entered into a series of
      transactions whereby we acquired 100% of the ownership interest in Pacific
      Industry Holding Group Co., Ltd. (“Pacific”) from a share exchange transaction
      and raised $3,400,000 gross proceeds from certain accredited investors in a
      private placement transaction. As a result of the consummation of these
      transactions, Pacific is now a wholly owned subsidiary of the
      Company.





Pacific
      was incorporated under the laws of the Republic of Vanuatu on November 30,
      2006. Pacific’s
      only business is acting as a holding company for Shaanxi Tianren Organic Food
      Co., Ltd. (“Tianren”), a company organized under the laws of the People’s
      Republic of China (“PRC”), in which Pacific holds a 99% ownership
      interest.





This
      share exchange transaction resulted in Pacific obtaining a majority voting
      interest in the Company. Generally accepted accounting principles require that
      the company whose stockholders retain the majority interest in a combined
      business be treated as the acquirer for accounting purposes, resulting in a
      reverse acquisition with Pacific as the accounting acquirer and Entech as the
      acquired party. Accordingly, the share exchange transaction has been accounted
      for as a recapitalization of the Company. The equity section of the accompanying
      financial statements have been restated to reflect the recapitalization of
      the
      Company due to the reverse acquisition as of the first day of the first period
      presented. The assets and liabilities acquired that, for accounting purposes,
      were deemed to have been acquired by Pacific were not significant. All
      references to common shares of Pacific Common Stock have been restated to
      reflect the equivalent numbers of Entech equivalent shares.





On
      April
      14, 2008, the Company filed an information statement with the SEC relating
      to
      the change of the name of the Company to SkyPeople Fruit Juice, Inc. and to
      authorize the proper officers of the Company to effect a 1-for- 328.72898
      reverse stock split of the outstanding shares of Common Stock, which had been
      approved by written consent of the holders of a majority of the outstanding
      voting stock.




Shaanxi
      Tianren Organic Food Co., Ltd.





Tianren
      was formed on August 8, 2001 under PRC law. Currently, Tianren is engaged in
      the
      business of research and development, production and sales of special
      concentrated fruit juices, fast-frozen and freeze-dried fruits and vegetables
      and fruit juice drinks.





On
      May
      27, 2006, Tianren purchased 91.15% of Xi’an Tianren’s ownership interest for a
      purchase price in the amount of RMB 36,460,000 (or approximately US$4,573,221).
      The acquisition was accounted for using the purchase method, and the financial
      statements of Tianren and Xi’an Tianren have been consolidated on the purchase
      date and forward.




7




The
      Company’s current structure is set forth in the diagram below:







**2.**
            **SUMMARY
                OF SIGNIFICANT ACCOUNTING
                POLICIES**





Financial
      Statements




The
      accompanying unaudited interim condensed consolidated financial statements
      for
      Entech have been prepared in accordance with generally accepted accounting
      principles accepted in the United States of America (“GAAP”) for interim
      financial information and do not include all information and footnotes required
      by generally accepted accounting principles for complete financial statements.
      All significant inter-company balances have been eliminated in consolidation.





In
      the
      opinion of management, all adjustments, consisting of normal recurring accruals,
      considered necessary for a fair presentation have been included. Due to the
      seasonal nature of our business and other factors, interim results are not
      necessarily indicative of the results that may be expected for the entire fiscal
      year.





The
      accompanying financial information should, therefore, be read in conjunction
      with the consolidated financial statements and the notes thereto in our Form
      S-1
      that we recently filed.





Consolidation





The
      accompanying condensed consolidated financial statements include the accounts
      of
      Entech, Pacific, Tianren, Xi’an Tianren, and its variable interest entity,
      namely Huludao
      Wonder Fruit Co., Ltd. under
      the control of Shaanxi Hede Venture Capital (“Hede”). All material inter-company
      accounts and transactions have been eliminated in consolidation.





On
      January 17, 2003, the Financial Accounting Standards Board issued FASB
      Interpretation No. 46 *:
      Consolidation of Variable Interest Entities* ,
      an
      interpretation of ARB 51 (“FIN 46”), which was superseded by a revised
      interpretation (“FIN 46R”). FIN 46R requires the primary beneficiary of the
      variable interest entity to consolidate its financial results with the variable
      interest entity. The primary beneficiary of a variable interest entity is the
      party that absorbs a majority of the entity’s expected losses, receives a
      majority of its expected residual returns, or both. The Company has evaluated
      our relationship with Huludao
      Wonder Fruit Co., Ltd. and has
      concluded that Huludao
      Wonder Fruit Co., Ltd is a
      variable interest entity for accounting purposes.





Yongke
      Xue, the Chairman of the Board and Chief Executive Officer of the Company,
      owns
      80% of the equity interest of Hede, and Xiaoqin Yan, a director of Tianren,
      owns
      the remaining 20% of Hede. Hede leases to Tianren all of the assets and
      facilities of the Huludao Wanjia Fruit Co., Ltd. under a Lease Agreement dated
      June 2, 2007 between Hede and Tianren. The lease is for a term of one year
      from
      July 1, 2007 to June 30, 2008. The monthly rent under the lease is RMB300,000
      (approximately $41,070 according to the exchange rate as of March 31, 2008).
      In
      2007, Tianren loaned to Hede an aggregate of RMB27 million (approximately
      $3,696,301) interest-free loan pursuant to a Loan Agreement entered into by
      the
      parties on June 5, 2007. The loan was made to enable Hede to purchase the
      Huludao Wanjia fruit Co., Ltd. The loan is due on August 1, 2008.




8




The
      contractual agreement with Hede was in effect on June 1, 2007. As a result
      of
      the contractual arrangements, Tianren become the primary beneficiary of Huludao
      Wonder Fruit Co., Ltd .
      Accordingly, Tianren adopted the provisions of FIN 46R and consolidated the
      financial results of Huludao
      Wonder Fruit Co., Ltd .
      from
      June 1, 2007.





The
      Company used the purchase method to consolidate Huludao
      Wonder Fruit Co., Ltd. with the
      current assets and liabilities recorded at fair value. The fair value of the
      acquired net assets of Huludao Wonder
      Fruit Co., Ltd was
      RMB48,250,000 (approximately $6,308,591 based on the exchange rate of June
      1,
      2007).





The
      following table summarizes the fair value of the Huludao Wonder
      Fruit Co., Ltd .’s
      assets and liabilities as of June 1, 2007:




ASSETSCash
            
            $
            7,567Accounts receivable, net
            
            
            2,387,711Other receivables
            
            
            29,244Inventory
            
            
            57,948Fixed assets
            
            
            6,934,219Intangible
                asset
            
            
            3,262,566Other assets
            
            
            27,486TOTAL
                ASSETS
            
            $
            12,706,741LIABILITIESAccounts payable
            
            $
            20,642Other
                payables
            
            
            101,603Loans
                payable
            
            
            6,275,905TOTAL
                LIABILITIES
            
            $
            6,398,150NET
                ASSETS  (Minority
                Interest-V.I.E.)
            
            $
            6,308,591





The
      pooling method (entity under common control) is applied to the consolidation
      of
      Pacific with Tianren, and the reverse merger accounting is applied to the
      consolidation of Entech with Pacific.





Cash
      and Cash Equivalents





For
      purposes of the statements of cash flows, cash and cash equivalents include
      cash
      on hand and demand deposits held by banks. Deposits held in financial
      institutions in the PRC are not insured by any government entity or
      agency.





Accounting
      for the Impairment of Long-Lived Assets





The
      long-lived assets held and used by the Company are reviewed for impairment
      whenever events or changes in circumstances indicate that the carrying amount
      of
      assets may not be recoverable. It is reasonably possible that these assets
      could
      become impaired as a result of technological or other industrial changes. The
      determination of recoverability of assets to be held and used is made by
      comparing the carrying amount of an asset to future net undiscounted cash flows
      to be generated by the assets.





If
      such
      assets are considered to be impaired, the impairment to be recognized is
      measured as the amount by which the carrying amount of the assets exceeds the
      fair value of the assets. Assets to be disposed of are reported at the lower
      of
      the carrying amount or fair value less cost to sell. During the reporting
      periods there was no impairment loss.


Earnings
      Per Share




9




Basic
      earnings per common share (“EPS”) are calculated by dividing net income
      available to common stockholders by the weighted average number of common shares
      outstanding during the period. Our Series A Convertible Preferred Stock is
      a
      participating security. Consequently, the two-class method of income allocation
      is used in determining net income available to common stockholders.





Diluted
      EPS is calculated by using the treasury stock method, assuming conversion of
      all
      potentially dilutive securities, such as stock options and warrants. Under
      this
      method, (i) exercise of options and warrants is assumed at the beginning of
      the
      period and shares of Common Stock are assumed to
      be
      issued ,
      (ii)
      the proceeds from exercise are assumed to be used to purchase Common Stock
      at
      the average market price during the period, and (iii) the incremental shares
      (the difference between the number of shares assumed issued and the number
      of
      shares assumed purchased) are included in the denominator of the diluted EPS
      computation.  The
      numerators and denominators used in the computations of basic and diluted EPS
      are presented in the following table:





Three
                Months Ended March 31,2008
            
            
            2007
              (Restated)NUMERATOR
                FOR BASIC AND DILUTED EPSNet
                income (numerator for Diluted EPS)
            
            $
            1,051,819
            
            $
            1,480,231Net
                income allocated to Preferred Stock
            
            
            (1,048,032
            )
            
            (1,480,231
            )Net
                income to common stockholders (Basic)
            
            $
            3,787
            
            $
            --DENOMINATORS
                FOR BASIC AND DILUTED EPSCommon
                Stock outstanding
            
            
            99,202
            
            
            --DENOMINATOR
                FOR BASIC EPS
            
            
            99,202
            
            
            --Add:
                Weighted average preferred as if converted
            
            
            27,428,944
            
            
            22,006,173Add:
                Weighted average stock warrants outstanding
            
            
            27,528,146
            
            
            --DENOMINATOR
                FOR DILUTED EPS
            
            
            27,528,146
            
            
            22,006,173EPS
                - Basic
            
            $
            0.04
            
            
            --EPS
                - Diluted
            
            $
            0.04
            
            
            --





Shipping
      and Handling Costs





Shipping
      and handling amounts billed to customers in related sales transactions are
      included in sales revenues. Direct shipping costs, which are included in
      operating expenses, were approximately $1,218,000 and $575,000 for the three
      months ended March 31, 2008 and 2007, respectively. Handling costs, which are
      included in costs of sales, were approximately $790,000 and $261,000 for the
      three months ended March 31, 2008 and 2007, respectively.





Accumulated
      Other Comprehensive Income





Accumulated
      other comprehensive income represents foreign currency translation
      adjustments.





Accounts
      Receivable





During
      the normal course of business, we extend unsecured credit to our customers.
      Accounts receivable and other receivables are recognized and carried at the
      original invoice amount less an allowance for any uncollectible amount.
      Allowance is made when collection of the full amount is no longer probable.
      Management reviews and adjusts this allowance periodically based on historical
      experience, the current economic climate, as well as its evaluation of the
      collectibility of outstanding accounts. After all attempts to collect a
      receivable have failed, the receivable is written off against the allowance.
      Based on the information available to management, we believe that our allowance
      for doubtful accounts was adequate as of March 31, 2008. The Company evaluates
      the credit risks of its customers utilizing historical data and estimates of
      future performance.




10





Inventories





Inventories
      consist primarily of raw materials and packaging (which include ingredients
      and
      supplies) and finished goods (which includes finished juice in our bottling
      and
      canning operations.) Inventories are valued at the lower of cost or market.
      We
      determine cost on the basis of the average cost or first-in, first-out
      methods.





Revenue
      Recognition





The
      Company recognizes revenue on the sales of its products as earned when the
      customer takes delivery of the product according to previously agreed upon
      pricing and delivery arrangements, and when the Company believes that
      collectibility is reasonably assured. The Company sells primarily perishable
      and
      frozen food products. As such, any right of return is only for a few days and
      has been determined to be insignificant by management. Accordingly, no provision
      has been made for returnable goods.





Estimates





The
      preparation of financial statements in conformity with United States’ Generally
      Accepted Accounting Principles requires management to make estimates and
      assumptions that affect the reported amounts of assets and liabilities and
      disclosures of contingent assets and liabilities at the date of the financial
      statements and the reported amounts of income and expenses during the reporting
      period. Actual results could differ from those estimates.





Property,
      Plant and Equipment





Property,
      plant and equipment are carried at cost less accumulated depreciation.
      Depreciation is computed using the straight-line method over the useful lives
      of
      the assets. Major renewals and betterments are capitalized and depreciated;
      maintenance and repairs that do not extend the life of the respective assets
      are
      charged to expense as incurred. Upon disposal of assets, the cost and related
      accumulated depreciation are removed from the accounts and any gain or loss
      is
      included in income. Depreciation related to property and equipment used in
      production is reported in cost of sales. Property and equipment are depreciated
      over their estimated useful lives as follows:




Buildings
            20-30 yearsMachinery and equipment
            10 yearsFurniture and office equipment
            5 yearsMotor vehicles
            5 years





Foreign
      Currency and Comprehensive Income





The
      accompanying financial statements are presented in U.S. dollars. The functional
      currency is the renminbi (“RMB”) of the PRC. The financial statements are
      translated into U.S. dollars from RMB at year-end exchange rates for assets
      and
      liabilities, and weighted average exchange rates for revenues and expenses.
      Capital accounts are translated at their historical exchange rates when the
      capital transactions occurred.





On
      July
      21, 2005, the PRC changed its foreign currency exchange policy from a fixed
      RMB/USD exchange rate into a flexible rate under the control of the PRC’s
      government. We use the closing rate method in currency translation of the
      financial statements of the Company.





RMB
      is
      not freely convertible into the currency of other nations. All such exchange
      transactions must take place through authorized institutions. There is no
      guarantee the RMB amounts could have been, or could be, converted into U.S.
      dollars at rates used in translation.





Taxes





Income
      tax expense is based on reported income before income taxes. Deferred income
      taxes reflect the effect of temporary differences between assets and liabilities
      that are recognized for financial reporting purposes and the amounts that are
      recognized for income tax purposes. In accordance with Statement of Financial
      Accounting Standards (“SFAS”) No.109, *Accounting
      for Income Taxes* ,
      these
      deferred taxes are measured by applying currently enacted tax laws.




11


The
      Company has implemented SFAS No.109, *Accounting
      for Income Taxes* ,
      which
      provides for a liability approach to accounting for income taxes. Deferred
      income taxes result from the effect of transactions that are recognized in
      different periods for financial and tax reporting purposes. The Company has
      recorded no deferred tax assets or liabilities as of March 31, 2008, since
      nearly all differences in tax basis and financial statement carrying values
      are
      permanent differences.




Restrictions
      on Transfer of Assets Out of the PRC





Dividend
      payments by Tianren and its subsidiaries are limited by certain statutory
      regulations in the PRC. No dividends may be paid by Tianren without first
      receiving prior approval from the Foreign Currency Exchange Management Bureau.
      Dividend payments are restricted to 85% of profits, after tax.





Minority
      Interest in Subsidiary





Minority
      interest represents the minority stockholders’ proportionate share of 1% of the
      equity of Tianren and 8.85% of the equity of Xi’an Tianren.





Accounting
      Treatment of the February 26, 2008 Private Placement





The
      shares held in escrow as Make Good Escrow Shares will not be accounted for
      on
      our books until such shares are released from escrow pursuant to the terms
      of
      the Make Good Escrow Agreement. During the time such Make Good Escrow Shares
      are
      held in escrow, they will be accounted for as contingently issuable shares
      in
      determining the diluted EPS denominator in accordance with SFAS 128.





Liquidated
      damages potentially payable by the Company under the Stock Purchase Agreement
      and the Registration Rights Agreement will be accounted for in accordance with
      Financial Accounting Standard Board Staff Position EITF 00-19-2. Estimated
      damages at the time of closing will be recorded as a liability and deducted
      from
      additional paid-in capital as costs of issuance. Estimated damages determined
      later pursuant to the criteria for SFAS 5 will be recorded as a liability and
      deducted from operating income.





New
      Accounting Pronouncements





In
      March
      2008, The Financial Accounting Standards Board (“FASB”) issued FASB Statement
      No. 161, *Disclosures
      about Derivative Instruments and Hedging Activities.* The new
      standard is intended to improve financial reporting about derivative instruments
      and hedging activities by requiring enhanced disclosures to enable investors
      to
      better understand their effects on an entity’s financial position, financial
      performance, and cash flows. It is effective for financial statements issued
      for
      fiscal years and interim periods beginning after November 15, 2008, with early
      application encouraged. The Company has not completed its evaluation of the
      potential impact, if any, of the adoption of SFAS No. 161 on its consolidated
      financial position, results of operations and cash flows.





In
      December 2007, the SEC published the Staff Accounting Bulletin (“SAB”)
      No. 110, which amends SAB No. 107 by extending the usage of a
“simplified” method, as discussed in SAB No. 107, in developing an estimate
      of expected term of “plain vanilla” share options in accordance with SFAS
      No. 123 (revised 2004), Share-Based Payment. In particular, the SEC
      indicated in SAB 107 that it will accept a company’s election to use the
      simplified method, regardless of whether the company has sufficient information
      to make more refined estimates of expected term. The
      Company does not expect that the adoption of this EITF will have a material
      impact on its consolidated results of operations or financial position.





In
      December 2007, the FASB issued SFAS No. 141 (Revised 2007), *Business
      Combinations* ,
      (“SFAS
      No. 141(R)”), and SFAS No. 160, *Noncontrolling
      Interests in Consolidated Financial Statements* ,
      an
      amendment of ARB No. 51 (“SFAS No. 160”). These new standards are the
      U.S. GAAP outcome of a joint project with the International Accounting Standards
      Board (“IASB”). SFAS No. 141(R) and SFAS No. 160 introduce significant
      changes in the accounting for and reporting of business acquisitions and
      noncontrolling interests in a subsidiary. SFAS No. 141(R) and SFAS
      No. 160 continue the movement toward the greater use of fair values in
      financial reporting and increased transparency through expanded disclosures.
      SFAS No. 141(R) changes how business acquisitions are accounted for and
      will impact financial statements at the acquisition date and in subsequent
      periods. SFAS No. 160 requires noncontrolling interests (previously
      referred to as minority interests) to be reported as a component of equity,
      which changes the accounting for transactions with noncontrolling interest
      holders. SFAS No. 141(R) and SFAS No. 160 are effective for our fiscal
      2009. The Company believes the adoption of SFAS No. 141(R) and SFAS
      No. 160 will have an impact on the accounting for future
      acquisitions.




12


**3.**
              **SHARE
                  EXCHANGE AND PRIVATE PLACEMENT
                  FINANCING**





Between
      February 22, 2008 and February 25, 2008, we entered into a series of
      transactions whereby we acquired 100% of the ownership interest in Pacific
      from
      the shareholders of Pacific in a share exchange transaction and raised
      $3,400,000 gross proceeds from certain accredited investors in a private
      placement transaction. These transactions, collectively hereinafter referred
      to
      as “Reverse Merger Transactions,” were consummated simultaneously on February
      26, 2008, and as a result of the consummation of these transactions Pacific
      is
      now a wholly owned subsidiary of the Company.




The
      following sets forth the material agreements that the Company entered into
      in
      connection with the Reverse Merger Transactions and the material terms of these
      agreements:





***Share
      Exchange Agreement***





On
      February 22, 2008, the Company and Terrence Leong, the Company’s then Chief
      Executive Officer, entered into a Share Exchange Agreement with Pacific and
      all
      of the shareholders of Pacific (the “Share Exchange Agreement”). Pursuant to the
      Share Exchange Agreement, the shareholders of Pacific agreed to exchange 100
      ordinary shares of Pacific, representing a 100% ownership interest in Pacific,
      for 1,000,000 shares of a newly designated Series A Convertible Preferred Stock
      of the Company, par value $0.001 per share (the “Share Exchange” or the “Share
      Exchange Transaction”).





***Stock
      Purchase Agreement***




In
      connection with the Share Exchange Transaction, on February 26, 2008, the
      Company entered into a Series B Convertible Preferred Stock Purchase Agreement
      (the “Stock Purchase Agreement”) with certain accredited investors (the
“Investors”), pursuant to which the Company agreed to issue 2,833,333 shares of
      Series B Convertible Preferred Stock of the Company, par value $0.001 per share
      (“Series B Stock”) and warrants to purchase 7,000,000 shares of the Company’s
      Common Stock (the “Warrants”) to the investors, in exchange for a cash payment
      in the amount of $3,400,000. Under the Stock Purchase Agreement, the Company
      also deposited 2,000,000 shares of the Series B Stock into an escrow account
      held by an escrow agent as Make Good Shares in the event the Company’s
      consolidated pre-tax income and pre-tax income per share, on a fully-diluted
      basis, for the years ended December 31, 2007, 2008 or 2009 are less than certain
      pre-determined target numbers.





Under
      the
      Stock Purchase Agreement we are required to effect a 1-for-328.72898 reverse
      split of our outstanding Common Stock (“Reverse Split”). In the event the
      Reverse Split is not effected prior to June 2, 2008, we are required to pay
      to
      the Investors, pro rata, as liquidated damages, an amount per month equal to
      one
      percent (1%) of the purchase price we sold pursuant the Stock Purchase Agreement
      ($34,000 per month), payable monthly in cash as calculated based on the number
      of days that we are not in compliance with this covenant.




**4.**
            **CONVERTIBLE
                  PREFERRED STOCK**




***The
      Series A Convertible Preferred Stock***




In
      connection with the Share Exchange Transaction, we designated 1,000,000 shares
      of Series A Convertible Preferred Stock out of our total authorized number
      of
      10,000,000 shares of Preferred Stock, par value $0.001 per share. The
      Series A Convertible Preferred Stock is a participating security. No
      dividends are payable with respect to the Series A Preferred Stock unless we
      pay
      dividends to holders of outstanding shares of Common Stock, in which event
      each
      outstanding share of the Series A Preferred Stock will be entitled to receive
      dividends in an amount or value as would have been payable on the number of
      shares of Common Stock into which each share of Series A Preferred Stock would
      be convertible. The rights of holders of Series A Preferred Stock to receive
      dividends are subject to the rights of any holder of our Series B Preferred
      Stock or other senior stock.





We
      are
      required to file an amendment to our Articles of Incorporation (“Amendment”)
      with the Secretary of State of the State of Florida effecting a 1-for-328.72898
      reverse stock split of our Common Stock (or a split using such other ratio
      that
      may be required) (the “Reverse Split”). Upon effectiveness of such reverse stock
      split, all the outstanding shares of Series A Preferred Stock will immediately
      and automatically convert into shares of Common Stock without any notice or
      action required on us or on the holders of Series A Preferred Stock or Common
      Stock (the “Mandatory Conversion”). In the Mandatory Conversion, each holder of
      Series A Preferred Stock will be entitled to receive twenty two and 62/10,000
      (22.0062) shares of fully paid and non-assessable Common Stock for every one
      (1)
      share of Series A held (the “Conversion Rate”).




13




The
      Series A Preferred Stock shall not be redeemable and shall have no liquidation
      preference.




***Series
      B Convertible Preferred Stock***





In
      connection with the Share Exchange Transaction, we designated 7,000,000 shares
      of Series B Convertible Preferred Stock out of our total authorized number
      of
      10,000,000 shares of Preferred Stock, par value $0.001 per share. The
      Series B Convertible Preferred Stock is a participating security. No
      dividends are payable with respect to the Series B Preferred Stock and no
      dividends can be paid on our Common Stock while the Series B Preferred Stock
      is
      outstanding. On liquidation the holders are entitled to receive $1.20 per share
      (out of available assets) before any distribution or payment can be made to
      the
      holders of any junior securities.





Upon
      effectiveness of the Reverse Split, each share of Series B Preferred Stock
      is
      convertible at any time into one share of Common Stock at the option of the
      holder. If the conversion price (initially $1.20) is adjusted, the conversion
      ratio will likewise be adjusted and the new conversion ratio will be determined
      by multiplying the conversion ratio in effect by a fraction, the numerator
      of
      which is the conversion price in effect before the adjustment and the
      denominator of which is the new conversion price.




**5.**
            **WARRANTS**




In
      connection with the Share Exchange Transaction, on February 26, 2008, the
      Company entered into a Series B Convertible Preferred Stock Purchase Agreement
      (the “Stock Purchase Agreement”) with certain accredited investors (the
“Investors”), pursuant to which the Company agreed to issue 2,833,333 shares of
      a newly designated Series B Convertible Preferred Stock of the Company, par
      value $0.001 per share (“Series B Stock”) and warrants to purchase 7,000,000
      shares of the Company’s Common Stock (the “Warrants”) to the Investors, in
      exchange for a cash payment in the amount of $3,400,000.





The
      Warrants are only exercisable after the consummation of a 1-for-328.72898
      reverse split of our outstanding Common Stock described under
“Covenants-Amendment of Articles of Incorporation” below, and the 7,000,000
      shares issuable upon exercise of such Warrants will not be adjusted as a result
      of such reverse split.




**6.**
            **NOTE
                      PURCHASE
                      AGREEMENT**




On
      February 26, 2008, the Company issued to Barron Partners an aggregate of 615,147
      shares of Series B Stock in exchange for the cancellation of all principal
      and
      accrued interest aggregating approximately $5,055,418 on certain promissory
      notes of the Company held by Barron.





On
      February 22, 2008, the Company issued to Grover Moss an aggregate of 59,060
      shares of Series B Stock (post split) in exchange for the cancellation of all
      principal and accrued interest aggregating approximately $5,055,418 on certain
      promissory notes of the Company held by Barron.




**7.**
            ****VARIABLE
                      INTEREST
                      ENTITY****




On
      June
      2, 2007, Tianren entered into a lease agreement with Hede pursuant to which
      Tianren, for a term of one year and for a monthly lease payment of RMB300,000,
      leased all the assets and operating facilities of Huludao Wonder Co., Ltd.,
      which is wholly-owned by Hede. This lease arrangement resulted in the
      combination of Huludao Wonder’s operating results with those of Tianren as of
      June 1, 2007 and forward.





FIN
      46R
      requires the primary beneficiary of the variable interest entity to consolidate
      its financial results with the variable interest entity. Entech has evaluated
      its relationship with Huludao
      Wonder Fruit Co., Ltd. and has
      concluded that Huludao
      Wonder Fruit Co., Ltd. is a
      variable interest entity for accounting purposes.





***Pro
      Forma Financial Information***





The
      unaudited pro forma financial information presented below summarizes the
      combined operating results of the Company and the Huludao
      Wonder Fruit Co., Ltd. for
      the
      three months ended March 31, 2007 as if the lease agreement had occurred on
      January 1, 2007.




14




The
      pro
      forma financial information is presented for informational purposes only and
      is
      not necessarily indicative of the results of operations that would have been
      achieved had the acquisition taken place on January 1, 2007. The unaudited
      pro
      forma combined statements of operations combine the historical results of the
      Company and  the
      historical results of the acquired entity for the periods described
      above.





**PRO
      FORMA STATEMENT OF OPERATIONS**


**FOR
      THE THREE MONTHS ENDED MARCH 31, 2007**





Historical
              Information
                of the
              Company
                (1)
            
            
            Historical
              Information
                of the
              Acquired
                Entity (2)
            
            
            Pro
                Forma
              Adjustments
                (3)
            
            
            Pro
                Forma(Unaudited)
            
            
            (Unaudited)
            
            
            
            
            
            (Unaudited)Net
                sales
            
            $
            5,237,186
            
            $
            1,378,833
            
            $
            --
            
            $
            6,616,019Net
                income (expense)
            
            $
            1,480,231
            
            $
            90,047
            
            $
            (144,215
            )
            $
            1,426,063Basic
                earnings per share
            
            $
            0.00
            
            
            
            
            
            
            
            $
            0.00Diluted
                earnings per share
            
            $
            0.00
            
            
            
            
            
            
            
            $
            0.00Basic
                weighted average common shares outstanding
            
            
            --
            
            
            
            
            
            
            
            
            --Diluted
                weighted average common shares outstanding
            
            
            22,006,173
            
            
            
            
            
            
            
            
            22,006,173





Note:
      The
      currency exchange rate is based on the average exchange rate of the related
      period.




1.
            The
                historical operating results of the Company were based on the Company’s
                unaudited financial statements forthe
                three-month period ended March 31, 2007.2.
            The
                    three-month historical information of the Company was derived
                    from the
                    books and the records of HuludaoWonder
                    Fruit Co., Ltd. for the period ended March 31, 2007.3.
            Pro
                forma adjustment was based on the assumption that the fair value
                of the
                fixed assets and intangible assets were amortized over the life of
                the
                assets, assuming the lease agreement took place on January 1,
                2007.




**8.**
            ****INVENTORIES****




Inventories
      consisted of the following:





March
                31,
            
            
            December
                31,2008
            
            
            2007(Unaudited)Finished
                Products
            
            $
            3,002,441
            
            $
            4,204,213Merchandise
                in Hand
            
            
            269,900
            
            
            113,274Low-value
                Consumables and Packaging Materials
            
            
            297,324
            
            
            142,662Total
                Inventory
            
            $
            3,569,665
            
            $
            4,460,149




**9.**
            ****INCOME
                      TAX****




Prior
      to
      2007, the Company was subject to a 33% income tax rate by the PRC. The Company
      had no material adjustments to its liabilities for unrecognized income tax
      benefits according to the provisions of FIN 48. Tianren was awarded the status
      of a nationally recognized High and New Technology Enterprise in December 2006,
      which entitled Tianren to tax-free treatment for two years starting from 2007
      and thereafter reduced income taxes at 50% of its regular income tax rate then
      effective from 2009 to 2010. In December 2007, Xi’an Tianren was awarded the
      same status and will be entitled to tax-free treatment starting from 2008
      through 2009 and thereafter reduced income taxes at 50% of its regular income
      tax rate then effective.




15




**10.**
            **LAND
                    USAGE RIGHTS**





According
      to the laws of the PRC, the government owns all of the land in the PRC.
      Companies or individuals are authorized to possess and use the land only through
      land use rights granted by the PRC government. Accordingly, the Company paid
      in
      advance for land use rights. Prepaid land use rights are being amortized and
      recorded as lease expenses using the straight-line method over the use terms
      of
      the lease which is 20 to 50 years. The land usage rights as of March 31, 2008
      were $6,339,247 and were $6,138,297 as of December 31, 2007.


**11.**
              **VALUE
                          ADDED
                          TAX**


On
      December 13, 1993, The State Council of China promulgated *The
      Provisional Regulation of the People’s Republic of China on Value Added
      Tax* ,
      which
      was put into effect on January 1, 1994 and is currently effective in China.
      According to The Provisional Regulation of the PRC on Value-Added Tax (“VAT”),
      VAT should be paid by enterprises or individuals who sell merchandise, provide
      processing, repairing, or assembling services, or import goods within the
      territory of the People's Republic of China on the added value derived from
      their production, sales of merchandise, industrial repairing or assembling
      services. Exports from China are not subject to value added tax. The VAT tax
      rate for the Company is 17%.


**12.**
                **AMOUNTS
                            DUE FROM (TO) RELATED
                            PARTIES**


As
      of
      March 31, 2008, the Company had some outstanding loans to related entities
      with
      common owners and directors. The loans are unsecured and bear no interest.
      These
      loans have no fixed payment terms. The loans balance as of March 31, 2008
      totaled $6,974,253.





Name
                of Related Party
            March
                31, 2008
            RelationMs.
                Liu An Du
            $23,102
            Shareholder
                of former TianrenShaanxi
                Hede Investment Management Co., Ltd
            $6,913,360
            Shareholder
                of former TianrenXi’an
                Qinmei Food Co., Ltd ("Xi’an Qinmei")
            $37,791
            Shareholder
                of Xi’an Tianren**Total**
            $6,974,253




As
      of
      March 31, 2008, the Company had some outstanding borrowing from its shareholders
      and related entities with common owners and directors, which was $81,693. These
      loans bear no interest and have no fixed payment terms.





Name
                of Related Party
            March
                31, 2008
            RelationShaanxi
                Hede Investment Management Co., Ltd
            $1,830
            Shareholder
                of former TianrenXi’an
                Hede Investment Consultation Company Limited (Xi’an Hede”)
            $71,306
            The
                Managing Director of Xi’an Hede is one of the family members of Chairman
                of former TianrenMr.
                Xue, Hongke
            $8,557
            President
                of former TianrenTotal
            $81,693





The
      loans
      balance as of December 31, 2007 totaled $4,970,427




16




Name
                of Related Party
            March
                31, 2008
            RelationMr.
                Liu An Du
            $22,177
            Shareholder
                of former TianrenMr.
                Lu Ke
            $7,734
            Manager
                of former TianrenShaanxi
                Hede Investment Management Co., Ltd
            $4,490,173
            Shareholder
                of former TianrenXi’an
                Hede Investment Consultation Company Limited
            $101,286
            The
                Managing Director of Xi’an Hede is one of the family members of Chairman
                of former TianrenShaanxi
                Xirui Group Co.,Ltd
            $198,216
            Shareholder
                of former
              Xi’an
                TianrenYingkou
                Trusty Fruits Co., Ltd. (“Yingkou”)
            $77,212
            Hede
                is one of the shareholders of YingkouShaanxi
                Fruits Processing Co., Ltd.
            $73,629
            Former
                Tianren was shareholder**Total**
            $4,970,427





As
      of
      December 31, 2007, the outstanding borrowing from its shareholders and related
      entities with common owners and directors was $143,366.





Name
                of Related Party
            March
                31, 2008
            RelationMr.
                Li Guang
            $137
            Director
                of former TianrenMr.
                Xue, Yongke
            $32,308
            Shareholder
                of former TianrenMs.
                Cui, Yuan
            $62,387
            Shareholder
                of former TianrenMr.
                Xue, Hongke
            $48,397
            President
                of former TianrenMs.
                Yan, Xiaoqin
            $137
            Shareholder
                of former TianrenTotal
            $143,366


**13.**
                **COMMON
                            STOCK**





Before
      the share split, as of December 31, 2007, the Company had outstanding stock
      of
      32,976,340, outstanding convertible notes that were convertible into 173 million
      common shares and outstanding warrants that were exercisable for 24 million
      common shares.





In
      the
      first quarter of 2008, the Company issued 10,500,000 shares of Common Stock
      as
      part of the settlement with its prior Chief Executive Officer, Burr D. Northrop,
      12,195,122 shares of Common Stock to Walker Street Associates and its prior
      director, Joseph I. Emas, respectively, for the professional services that
      they
      provided, and 19,414,634 shares of Common Stock to Grover Moss for the
      conversion of principal under the obligation of $398,000 with the Company.





On
      February 26, 2008, the Company issued to Barron Partners an aggregate of 615,147
      shares of Series B Stock in exchange for the cancellation of all principal
      and
      accrued interest aggregating approximately $5,055,418 on certain promissory
      notes of the Company held by Barron. The shares issued to Barron Partners are
      not affected by the 1 -for-328.72898
      reverse split of our outstanding Common Stock which the Company contemplates
      making prior to June 2008.





In
      connection with the Share Exchange Transaction in February, the Company
      designated 1,000,000 shares of Series A Convertible Preferred Stock out of
      its
      total authorized number of 10,000,000 shares of Preferred Stock, par value
      $0.001 per share. In the Mandatory Conversion, each holder of Series A Preferred
      Stock will be entitled to receive twenty two and 62/10,000 (22.0062) shares
      of
      fully paid and non-assessable Common Stock for every one (1) share of Series
      A
      held. The Company also agreed to issue 2,833,333 shares of a newly designated
      Series B Convertible Preferred Stock of the Company, par value $0.001 per share
      and warrants to purchase 7,000,000 shares of the Company’s Common Stock. Upon
      effectiveness of the Reverse Split, all the outstanding shares of Series A
      Preferred Stock will immediately and automatically convert into shares of Common
      Stock. Each share of Series B Preferred Stock will be convertible at any time
      into one share of Common Stock at the option of the holder. The Warrants are
      only exercisable after the consummation of a 1-for-328.72898 reverse split
      of
      the Company’s outstanding Common Stock. The 2,833,333 shares of Series B
      Convertible Preferred Stock and 7,000,000 shares issuable upon exercise of
      such
      Warrants will not be adjusted as a result of such reverse.




17




As
      of
      March 31, 2008, before the mandatory share split of common shares and mandatory
      conversion of Series A Stock, the Company had 87,281,218 common shares issued
      and outstanding, 1,000,000 Series A Preferred shares issued and outstanding,
      and
      3,448,480 Series B Preferred shares issued and outstanding. (2,000,000 shares
      of
      the Series B Stock deposited in the escrow account are not included.)





After
      the
      mandatory 1-for-328.72898 reverse split of common shares and mandatory
      1-for-22.006 conversions of Series A Stock, the Company will have 22,271,684
      common shares issued and outstanding, and 3,448,480 Series B Preferred shares
      issued and outstanding. (2,000,000 shares of the Series B Stock deposited in
      the
      escrow account are not included.) The total number of shares of Common Stock
      to
      be issued and outstanding after the offering will be 32,720,164, assuming all
      five year warrants to purchase 7,000,000 shares of Common Stock with an exercise
      price of $3.00 per share are exercised and all shares of Series B Preferred
      Stock are converted.





**14.**
            **LONG
                TERM DEBT**





In
      the
      first quarter of 2008, the Company entered a new loan agreement with a local
      bank in China. The term loan facility was RMB15,000,000, or approximately
      $2,139,190, with a fixed interest rate of 0.79%. The loan has a term of two
      years from the date of draw down. The principal of RMB10,000,00 ($1,426,127)
      is
      due on July 10,2009, and the balance of RMB5,000,000 ($713,063) is due on
      September 20, 2009.





**15.**
            **SUBSEQUENT
                EVENTS**




On
      April
      14, 2008, the Company filed an information statement with the SEC relating
      to
      the change of the name of


the
      Company to SkyPeople Fruit Juice, Inc. and to authorize the proper officers
      of
      the Company to effect a 1-for-


328.72898
      reverse stock split of the outstanding shares of Common Stock, which had been
      approved by written consent of the holders of a majority of the outstanding
      voting stock.





The
      recent earthquake which happened in China has no impact on the Company’s assets
      and operation.




18




**ENTECH
      ENVIRONMENTAL TECHNOLOGIES, INC. AND SUBSIDIARIES**


**ITEM
              2.**
            **MANAGEMENT’S
                DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF
                OPERATIONS******





*The
      following* *discussion
      and analysis of the consolidated financial condition and results of operations* *should
      be read in conjunction with the condensed consolidated financial statements
      and
      notes in Item I above and with the audited consolidated financial statements
      and
      notes, and with the information under the headings “Risk Factors” and
“Management’s Discussion and Analysis of Financial Conditions and Results of
      Operations” in the most recent registration report on Form
      S-1.*





**Overview**





We
      are
      engaged in the business of research and development, production and sales of
      special concentrated fruit juices, fast-frozen and freeze-dried fruits and
      vegetables and fruit juice drinks through our indirect subsidiary, Tianren,
      in
      the People’s Republic of China (“PRC”). Tianren is wholly owned by Pacific.
      Previously, Entech was a shell company with no significant business operations.
      As a result of the consummation of the reverse merger transactions on February
      26, 2008, Entech ceased to be a shell company and became an indirect holding
      company for Tianren through Pacific. Pacific acquired a 99% ownership interest
      in Tianren in September 2007 through a reorganization between entities under
      common control. Because Tianren’s operations are the only significant operations
      of the Company and its affiliates, the business and financial results of Pacific
      reflect those of Tianren. As a result, this discussion and analysis focuses
      on
      the business results of Tianren, comparing its results in the three-month period
      ended on March 31, 2008 with its results in the corresponding period of 2007.





Below
      is
      the Company’s corporate structure:







There
      are
      two general categories of fruit and vegetable juices available on the market.
      One is fresh juice canned directly after filtering and sterilization upon
      being freshly squeezed out of fresh fruits or vegetables. The other general
      category is juice drinks made out of concentrated fruit and vegetable juices.
      Concentrated fruit and vegetable juices are produced through the pressing,
      filtering, sterilization and evaporation of fresh fruits or vegetables. They
      are
      used as the base material or ingredient for products such as drinks, fruit
      jam,
      fruit wine, etc. Concentrated juices are not drinkable. Instead, they are used
      as a basic ingredient for manufacturing juice drinks and as an additive to
      fruit
      wine and fruit jam, cosmetics and medicines.





For
      Tianren, the period between each August through February or March is squeeze
      season, when fresh fruits are available in the market and concentrated fruit
      juices are produced out of fresh fruits. We produce and sell both concentrated
      fruit juices and juice drinks. Compared to juice drinks, our concentrated juice
      products generally achieve a higher gross margin, averaging above 50%, while
      that of juice drinks is slightly above 20%. Therefore, our core products are
      concentrated apple, pear and kiwi juices and our production has strategically
      been focused on concentrated juice products. Tianren also produces juice drinks
      and other derivative products, especially when not in squeeze season. The
      Company’s wide range of product offerings and its ability to shift focus among
      products based on supply and demand in the market and seasonal factors help
      to
      diversify operational risks and supplement revenue generation.




19




Tianren’s
      main products include concentrated apple juice, concentrated pear juice,
      concentrated kiwi fruit puree, fruit juice drinks, fresh fruits and organic
      fresh fruits. Raw materials mainly consist of apple, pear and kiwi fruits which
      are procured in the PRC market. Tianren’s pear and kiwi supply mainly sources
      from its home province, Shaanxi Province, which is known for its pear and kiwi
      production. Tianren’s kiwi processing facilities are located in Zhouzhi County,
      Shaanxi Province, where 70% of the country’s kiwi are grown. Tianren’s apple
      supply mainly sources from Liaoling Province, where its leased production
      facilities from Huludao Wonder Fruit Co., Ltd. (“Huludao Wonder”) are located.
      Because of the seasonal nature in the growing and harvesting of fruits and
      vegetables, business is seasonal and can be greatly affected by
      weather.




To
      take
      advantage of economies of scale and to enhance our production efficiency, each
      of Tianren’s manufacturing facilities has a focus on juice products centering
      around one particular fruit according to the proximity of such manufacturing
      to
      the supply center of a fruit. All concentrated juice products are manufactured
      using the same type of production line with slight variations in processing
      methods. Since June 2007, after leasing the production facilities of Huludao
      Wonder, Tianren has been operating its pear juice products business out of
      the
      Jingyang Branch Office. The business involving apple juice products is operated
      out of the leased facilities of Huludao Wonder, and the business involving
      kiwi
      fruit products is run out of Xi’an Tianren Modern Organic Agriculture Co., Ltd.
      (“Xi’an Tianren”), in which we have held a 91.15% ownership interest since May
      2006.




On
      June
      2, 2007, Tianren entered into a lease agreement with Hede, pursuant to which
      Tianren, for a term of one year and for a monthly lease payment of RMB300,000,
      leased all the assets and operating facilities of Huludao Wonder, which is
      wholly-owned by Hede.





Besides
      concentrated juice products, we generate other revenue from sales of pear juice,
      apple juice, kiwi seeds, organic kiwi fruit, fresh kiwi fruit, kiwi juice,
      mulberry juice, and apple spice.




The
      supply of our raw material fruits has traditionally been fragmented, as we
      generally purchase directly from farmers. In addition, because the prices of
      raw
      material fruits change from season to season based on the output of the farms,
      the Company does not have long-term supply agreements with suppliers. To secure
      fruit supply and lower transportation costs, processing facilities are
      strategically located near the various centers of fruit supply.




Tianren
      is permitted by the relevant governmental authorities to directly export its
      products. More than 70% of its products are exported either through distributors
      with good credit or to end-users directly. Tianren’s distributors are generally
      domestic export companies. Although distribution agreements with distributors
      are generally renewed on a yearly basis, the Company maintains long-term
      relationship with its distributors. Tianren’s main export markets are the U.S.,
      Europe, Russia, and the Middle East.





**Results
      of Operations and Business Outlook**





Net
      sales
      for the three months ended March 31, 2008 increased substantially as compared
      with the same period in the preceding year, with a corresponding increase in
      cost of goods sold and operating expenses. The following table shows the results
      of net sales, gross margin, operating income and net income for the three months
      ending March 31, 2008 and March 31, 2007.





Three
                Months Ended March 31,2008
            
            
            2007
            
            
            ChangeNet
                Sales
            
            $
            8,850,584
            
            $
            5,237,186
            
            
            69.00
            %Cost
                of Goods Sold
            
            
            6,990,966
            
            
            2,989,421
            
            
            133.86
            %Gross
                Profit
            
            
            1,859,618
            
            
            2,247,765
            
            
            -17.27
            %Gross
                Margin
            
            
            21.01
            %
            
            42.92
            %
            
            -51.05
            %Operating
                Expenses
            
            
            815,536
            
            
            276,848
            
            
            194.58
            %Income
                from Operations
            
            
            1,044,082
            
            
            1,970,917
            
            
            -47.03
            %Net
                Income
            
            $
            1,051,819
            
            $
            1,480,231
            
            
            -28.94
            %





*Net
      Sales*





Net
      sales
      for the three months ended March 31, 2008 were $8,850,584, an increase of
      $3,613,398, or 69.00%, when compared to the same sales period of the prior
      year.
      This increase was primarily due to Tianren’s consolidation of Huludao Wonder’s
      operating results since June 1, 2007 and forward. In June 2007, Tianren entered
      into a lease agreement with Hede., pursuant to which Tianren, for a term of
      one
      year and for a monthly lease payment of RMB300,000, leased all the assets and
      operating facilities of Huludao Wonder, which is wholly owned by Hede. This
      lease arrangement resulted in the combination of Huludao Wonder’s operating
      results with those of Tianren. Huludao Wonder specializes in the production
      of
      clear apple juice. It is located in Liaoling Province in China, which is famous
      for the excellent quality of its apples. In the first quarter of 2008, it
      generated revenue of $528,580 from the sale of apple juice. Sales from pear
      related products soared in the first quarter of fiscal 2008 as a result of
      increased consumer demand in both China and internationally. Sales from kiwi
      related products decreased slightly in the first quarter of fiscal 2008 as
      compared to the same quarter of fiscal 2007 due to a shortage of raw material
      in
      the market.




20




*Overall
      Gross Margin*





Overall
      gross margin as a percentage of revenue decreased by 51.05% for the three months
      ended March 31, 2008, from 42.92% to 21.01%, compared to the same period of
      fiscal 2007. In terms of dollar amount, gross margin in the three months ended
      March 31, 2008 was $1,859,618, a decrease of $388,147, or 17.27%, compared
      to
      $2,247,765 in the same period of fiscal 2007. In the three months ended March
      31, 2008, the general price of raw kiwi increased, while the price of kiwi
      related products, such as our beverage series, remained constant. This in turn
      increased cost of sales. Additionally, the gross margin in apple-related
      products was lower due to a decrease in the average selling price of apple
      juice
      in the market in the three months ended March 31, 2008. These combined factors
      contributed to the increase in cost of sales and the decrease in gross profit
      for the three months ended on March 31, 2008 as compared to the corresponding
      period in 2007.





*Operating
      Expenses*





Operating
      expenses for the first quarter of fiscal 2008 and 2007 were as
      follow:





Three
                Months Ended March 31,(unaudited)
            
            
            2008
            
            
            2007General
                and administrative
            
            $
            574,191
            
            $
            109,205Selling
                expense
            
            
            241,345
            
            
            167,643Total
            
            $
            815,536
            
            $
            276,848




Operating
      expenses increased 194.58% to $815,536 for the three month period ended March
      31, 2008 from $276,848 for the corresponding period in 2007. Operating expenses
      consist of general and administrative and selling expenses.





The
      increase in operating expenses was substantially attributable to the 425.79%
      increase in general and administrative expenses to $574,191 for the three month
      period ended March 31, 2008 from $109,205 for the corresponding period in 2007.
      Huludao Wonder had a large amount of general administrative expenses which
      attributed to the substantial increase of Tianren’s operating expenses as a
      result of the operating combination. The depreciation and amortization expense
      of Tianren, which was non-cash expenses, also increased by approximately
      $437,773 in the three months ended March 31, 2008 as compared to the same period
      of last year due to an increase in fixed assets. The other contributing factor
      was a hike in payroll and related expenses in Tianren to handle the rise in
      sales volume.





The
      selling expense increased by $73,702, or 43.96%, for the three months ended
      March 31, 2008, from $167,643 to $241,345, compared to the same period of fiscal
      year 2007. This was mainly due to an increase in freight and transportation
      as a
      result of the increase in sales.





*Income
      from Operations*





Income
      from operations decreased 47.03% to $1,044,082 for the three months ended March
      31, 2008, from $1,970,917 for the corresponding period in 2007. As a percentage
      of net sales, income from operations was approximately 56.14% for the three
      months ended March 31, 2008, a decrease of 35.97% as compared to 87.68% for
      the
      corresponding period in 2007. The decrease in the percentage of net sales was
      due to a decrease in gross margin and an increase in operating expenses, as
      previously discussed.





*Interest
      Expense*





Interest
      expense was $59,028 for the three months March 31, 2008, primarily due to a
      new
      term loan facility of $2,281,802 taken up in the first quarter of fiscal 2008
      to
      support expansion plans and potential business opportunities.




21




*Income
      Tax*





Our
      provision for income taxes was $130,520 for the three month period ended March
      31, 2008, compared to $373,478 for the corresponding period in 2007. The
      decrease was due to Tianren’s new preferential tax treatment effective as of
      January 2007. Tianren was awarded the status of a nationally recognized High
      and
      New Technology Enterprise in December 2006, which entitled Tianren to tax-free
      treatment for two years starting from 2007 and thereafter reduced income taxes
      at 50% of its regular income tax rate then effective from 2009 to 2010. In
      December 2007 Xi’an Tianren was awarded the same status and will be entitled to
      tax-free treatment starting from 2008 through 2009 and thereafter reduced income
      taxes at 50% of its regular income tax rate then effective.





*Minority
      Interest*





As
      of
      March 31, 2008, Tianren held a 91.15% interest in Xi’an Tianren, and Pacific
      held a 99% percent interest in Tianren. In the first quarter of fiscal 2008,
      minority interest in net income of subsidiaries was $47,835, a decrease of
      $30,500, or 38.94%, compared to a minority interest in the net income of $78,335
      for the same quarter of fiscal 2007. The decrease in the minority interest
      was
      mainly attributable to the decrease in the net income generated from Tianren,
      which was due to a hike in operating expenses in the first quarter of
      2008.





*Net
      Income*





Net
      income for the three months ended March 31, 2008 was $1,051,819, a decrease
      of
      $428,412, or 28.94%, compared to $1,480,231 in the corresponding period of
      2007.
      Such decrease was primarily due to a decrease in gross margin, an increase
      in
      operating expenses and other expenses, but was partially offset by a decrease
      in
      income tax expenses, as previously discussed.





**Financial
      Condition**





During
      the three months ended March 31, 2008, total assets increased $7,980,852, or
      17.12%, from $46,610,128 at December 31, 2007 to $54,590,980 at March 31, 2008.
      The majority of the increase was in cash, accounts receivables and related
      party
      receivables, but offset by a decrease in inventory.




For
      the
      three months ended March 31, 2008, cash and cash equivalents increased
      $3,349,375, or 81.81%, to $7,443,613, as compared to $4,094,238 for the fiscal
      year ended December 31, 2007. The increase in cash was mainly due to net gross
      proceeds of $3,216,667
      received from certain accredited investors in a private placement transaction
      o n
      February 26, 2008.





At
      March
      31, 2008, the accounts receivables balance increased by $2,905,267 from the
      balance at December 31, 2007 due primarily to an increase in sales in the first
      quarter of fiscal 2008. The accounts receivable turnover was 109 days for the
      first quarter of fiscal 2008, compared with 88 days for the fiscal year 2007.
      The increase in the accounts receivable turnover was due primarily to an
      increase in the outstanding accounts receivables of Tianren, which had a higher
      accounts receivable turnover in days. Tianren experienced a sales peak in the
      first quarter of fiscal year 2008. The revenue increased by $3,641,220, or
      134.20%, to $6,354,519 for the first quarter of fiscal 2008 from $2,713,299
      for
      the same period of fiscal 2007. We are taking a few measures to manage and
      reduce our outstanding accounts receivable, including tightening our customer
      credit management, shortening collection cycles, increasing the effectiveness
      of
      our internal controls over accounts receivable and strengthening the training
      of
      our sales staff in their collection efforts .





Our
      related party receivables increased 40.31% to $6,974,253 as of March 31, 2008
      from $4,970,427 as of December 31, 2007. The related party receivables as of
      March 31, 2008 consisted primarily of two interest-free loans in the aggregate
      amount of approximately RMB27,000,000 (or approximately $3,850,542) that we
      advanced to Hede in June and July 2007 for Hede to acquire Huludao Wonder,
      a
      factory that produces apple juice products. The total purchase price of Huludao
      Wonder by Hede was RMB48,250,000 (or approximately $6,881,061). Hede was 80%
      owned by Mr. Yongke Xue, our Chief Executive Officer and director and 20% owned
      by Ms. Xiaoqin Yan, a director of Tianren. Prior to Hede’s acquisition of
      Huludao Wonder, Huludao Wonder was identified by Tianren as a potential
      acquisition target whose product offering and manufacturing capacity
      complemented the business of Tianren. As part of Tianren’s strategic plan, it is
      intended that Tianren will acquire Huludao from Hede at cost after operating
      Huludao Wonder under a one-year lease and management arrangement entered into
      by
      the parties in June 2007. The principal amount of one such loan is RMB7,000,000
      (or approximately $998,289) which will mature on June 5, 2008. The principal
      amount of the second loan is RMB20,000,000 (or approximately $2,852,253) which
      will mature on July 1, 2008. Late payment is subject to a penalty of 2% each
      day
      that the payment is not made when due. Tianren currently plans to acquire
      Huludao Wonder prior to the maturity of the loans. Under the terms of the second
      loan, any outstanding amount of the loan at the time of the acquisition will
      be
      deducted from the purchase price.





Our
      inventory as of March 31, 2008 was $3,569,665, reflecting a decrease of
      $890,484, or 19.97%, compared to the balance at December 31, 2007. Inventory
      consists of raw materials, merchandise on hand, low-value consumables and
      packaging materials and finished products. The decrease in inventory was mainly
      from the decrease of concentrated apple juice produced by Huludao Wonder and
      an
      increase in sales of apple juice in the first quarter of 2008.




22




Property,
      plant and equipment increased by $250,223 from $17,564,147 at December 31,
      2007
      to $17,814,370 at March 31, 2008. Capital expenditures were approximately
      $364,000 in the first three months of fiscal 2008, which mainly consisted of
      a
      property of approximately $360,000 built by Xi’an Tianren for the purpose of
      business expansion. The capital expenditure in cash was $154,458 and the rest
      was paid by previous prepayment and future payables.





Depreciation
      and amortization was $714,647 for the three months ended March 31, 2008,
      compared with $276,874 for the same period of fiscal 2007. The increase in
      depreciation expenses was due mainly to an increase in property, plant and
      equipment acquired after March 31, 2007.





In
      the
      first quarter of 2008, the Company entered a new loan agreement with a local
      bank in China to support the expansion plans and potential business
      opportunities. The term loan facility was RMB15,000,000, or approximately
      $2,139,190, with a fixed interest rate of 0.79%. The loan has a term of two
      years from the date of draw down. The principal of RMB10,000,000 ($1,426,127)
      is
      due on July 10, 2009, and the balance of RMB5,000,000 ($713,063) is due on
      September 20, 2009.





**Liquidity
      Comparison**





Net
      cash
      provided by operating activities decreased by $922,285 to $797,203 for the
      three
      months ended March 31, 2008 from $1,719,488 in the same period of fiscal 2007.
      The decrease in net cash provided by operating activities was primarily due
      to a
      decrease of $428,412 in net income, from $1,480,231 in the first quarter of
      last
      fiscal year to $1,051,819 during the three months ended March 31, 2008, and
      a
      decrease of $3,128,781 in cash inflow from changes in accounts receivables.





Net
      cash
      used in investing activities increased by $1,912,275 to $1,913,203 for the
      three
      months ended March 31, 2008 from $928 for the same period of fiscal 2007. The
      increase in cash used in investing activities was mainly due to loans of
      $1,758,745 that we made to our related party- Hede. We
      advanced an additional $2,429,019 to Hede in the first quarter of fiscal 2008,
      as we intend to acquire
      Huludao Wonder in the second quarter of 2008. The outstanding amount of the
      loan
      at the time of the acquisition will be deducted from the purchase price.





Net
      cash
      provided by financing activities in the first quarter of fiscal 2008 was
      $4,295,531, representing an increase of $5,079,495 compared to the net cash
      used
      in financing activities of $784,164 during the first quarter of fiscal 2007.
      The
      increase was mainly due to higher proceeds from new long-term bank loans of
      $1,144,900 that we made during the first quarter of fiscal 2008 and stock sales
      proceedings of $3,216,667 received
      from certain accredited investors in a private placement transaction
      o n
      February 26, 2008.





**ITEM
      3.** **** **QUANTITATIVE
      AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK** ****




Not
      applicable




**ITEM
      4T. CONTROLS AND PROCEDURES**




An
      evaluation was carried out by the Company’s Chief Executive Officer and Chief
      Financial Officer of the effectiveness of the Company’s disclosure controls and
      procedures (as defined in Rule 13a-15(e) or 15d-15(e) under the Securities
      Exchange Act of 1934, as amended) as of March 31, 2008, the end of the period
      covered by this Form 10-Q. Based upon that evaluation, the Chief Executive
      Officer and Chief Financial Officer concluded that these disclosure controls
      and
      procedures were effective at a reasonable level.




Our
      internal control system is designed to provide reasonable assurance regarding
      the reliability of financial reporting and the preparation
      of financial statements for external purposes in accordance with accounting
      principles generally accepted in the United States. There is no assurance
      that our
      disclosure controls or our internal controls over financial reporting can
      prevent all errors. An internal control system, no matter how well designed
      and
      operated, has inherent limitations, including the
      possibility of human error. Because
      of the inherent limitations in a cost-effective control system, misstatements
      due to error may occur and not be detected. We monitor our disclosure controls
      and internal controls and make modifications as necessary. Our intent in this
      regard is that our disclosure controls and our internal controls will improve
      as
      systems change and conditions warrant.




During
      the period covered by this report, there have been no changes in the Company’s
      internal control over financial reporting that have materially affected or
      are
      reasonably likely to materially affect the Company’s internal control overall
      financial reporting.




23





**PART
      II. OTHER INFORMATION**





**Item
      1.**  **Legal
      Proceedings**





Not
      applicable





**Item
      1A. Risk Factors**





Not
      applicable




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




Under
      the
      Share Exchange Agreement, on February 26, 2008, we issued 1,000,000 shares
      of
      our Series A Stock in exchange for all of the outstanding shares of the Common
      Stock of Pacific. At the completion of that share exchange, Pacific became
      the
      Company’s wholly owned subsidiary. The Share Exchange was accomplished in
      reliance upon Section 4(2) of the Securities Act of 1933, as amended (the
“Securities Act”).





In
      connection with the Share Exchange, on February 26, 2008, the Company issued
      2,833,333 shares of Series B Stock and warrants to purchase 7,000,000 shares
      of
      Common Stock (the “Warrants”) to two investors, in exchange for cash payment in
      the amount of $3,400,000. The issuance of the Series B Stock was accomplished
      in
      reliance upon Section 4(2) of the Securities Act. Under the stock purchase
      agreement relating to such sale, the Company also deposited 2,000,000 shares
      of
      the Series B Stock into an escrow account to be held by an escrow agent as
      Make
      Good shares in the event the Company’s consolidated pre-tax income and pre-tax
      income per share, on a fully-diluted basis, for the years ended December 31,
      2007, 2008 or 2009 are less than certain pre-determined target
      numbers.




**Item
      3.**  **Defaults
      upon Senior Securities**





Not
      applicable





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





On
      April
      14, 2008, the Company filed an information statement with the SEC relating
      to
      the change of the name of the


Company
      to SkyPeople Fruit Juice, Inc. and to authorize the proper officers of the
      Company to effect a 1-for-328.72898 reverse stock split of the outstanding
      shares of Common Stock, which had been approved by written consent of the
      holders of a majority of the outstanding voting stock.





**Item
      5.**  **Other
      Information**





Not
      applicable





**I** **tem
      6. Exhibits**




24




**SIGNATURES**




Pursuant
      to the requirements of the Securities Exchange Act of 1934, the Registrant
      has
      duly caused this report to be signed on its behalf by the undersigned thereunto
      duly authorized.





**ENTECH
              ENVIRONMENTAL TECHNOLOGIES, INC.**By:
            /s/
              Spring LiuSPRING
                LIU
              Chief
                Financial Officer
              (Principal
                Financial Officer)
              Dated:
                May 15, 2008




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