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

                                   FORM 10-QSB

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

                For the quarterly period ended December 31, 2005

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

               For the transition period from _______ to ________

                        COMMISSION FILE NUMBER: 000-32249

                     ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.

                 (Name of small business issuer in its charter)

                               Florida 98-0222013

                (State or other jurisdiction of (I.R.S. Employer
               incorporation or organization) Identification No.)

                         3233 Grand Avenue, Suite N-353
                       Chino Hills, California 91709-1489
          (Address and telephone number of principal executive offices)

                                 (909) 623-2502
                           (Issuer's telephone number)
                             -----------------------
          (Former name or former address, if changed since last report)


Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes [X] No [ ]


State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: As of February 14, 2006, the issuer
had 33,630,840 shares of its common stock issued and outstanding.


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

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


<PAGE>




                                TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION........................................F-1
         Item 1.  Financial Statements................................F-1 to F-7
         Item 2.  Management's Discussion and Analysis or Plan
                  of Operation........................................3
         Item 3.  Controls and Procedures.............................7

PART II - OTHER INFORMATION
         Item 1.  Legal Proceedings...................................7
         Item 2.  Unregistered Sales of Equity Securities and
                  Use of Proceeds.....................................8
         Item 3.  Defaults Upon Senior Securities.....................8
         Item 4.  Submission of Matters to a Vote of Security Holders.8
         Item 5.  Other Information...................................8
         Item 6.  Exhibits............................................9

SIGNATURES............................................................11



Page 2
<PAGE>




                         PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

                    ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                          CONSOLIDATED BALANCE SHEET
                               DECEMBER 31, 2005
                                  (UNAUDITED)

Assets

Current assets:

Cash                                                              $   158,123
Accounts receivable, net allowance
  for doubtful accounts totaling $90,618                            1,210,491
Costs and estimated earnings in excess of
  billings on uncompleted contracts                                    42,597
Inventories, net of reserve for excess and
  obsolete parts totaling $404,103                                    241,768
Prepaid expenses and other                                             68,895
                                                                    ---------
Total current assets                                                1,721,874

Property and equipment, net                                           488,853

Other assets                                                           42,741
Goodwill                                                               21,352

                                                                  -----------
Total assets                                                      $ 2,274,820
                                                                  ===========


LIABILITIES AND DEFICIENCY IN STOCKHOLDERS' EQUITY:

Current liabilities:
Accounts payable                                                  $   598,338
Accrued interest and other                                            789,202
Accrued payroll                                                       224,069
Billings in excess of costs and estimated
  earnings on uncompleted contracts                                   126,576
Purchase price payable                                                 50,000
Due to de-consolidated entities                                       807,025
Current portion of notes payable, net of
  discounts totaling $401,790                                         660,222
Advance from related party                                             75,000
Current portion of note payable - related party                        26,275
                                                                  -----------
Total current liabilities                                           3,356,707


Note payable - related party, net of current portion                  113,381


Commitments and contingencies                                               -

Deficiency in stockholders' equity:
Preferred stock, $.001 par value; 10,000,000 shares
  authorized; none issued and outstanding                                   -
Common stock, $0.001 par value; 100,000,000 shares
  authorized; 33,630,840 shares issued and outstanding                 33,631
Additional paid-in capital                                         16,164,196
Common stock subscribed, 3,500 shares                                     597
Accumulated deficit                                               (17,393,692)
                                                                  -----------
Total deficiency in stockholders' equity                           (1,195,268)

                                                                  -----------
Total liabilities and deficiency in stockholders' equity          $ 2,274,820
                                                                  ===========

See accompanying notes to the consolidated financial statements.

F-1

<PAGE>

                       ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                        CONSOLIDATED STATEMENTS OF OPERATIONS
                                     (UNAUDITED)

                                                       For the three months
                                                         ended December 31,
                                                    ---------------------------
                                                        2005            2004
                                                    ------------    -----------



Revenues, net                                       $  1,547,741    $ 1,128,842
Cost of goods sold                                       845,743        759,222
                                                    ------------    -----------
Gross profit                                             701,998        369,620


Operating expenses:
Selling, general, and administrative expenses            652,944        787,406
Depreciation and amortization                             22,629         13,300
                                                    ------------    -----------
      Total operating expenses                           675,573        800,706

                                                    ------------    -----------
Income (Loss) from operations                             26,425       (431,086)

Other income                                              37,935             --
Interest expense                                         259,193        143,539
                                                    ------------    ------------
Loss before provision for income taxes                 (194,833)       (574,625)


Provision for income taxes                                    --             --
                                                    ------------    ------------
Net loss                                            $   (194,833)   $  (574,625)
                                                    ============    ===========


Net loss per share - basic and fully diluted        $      (0.01)   $     (0.03)
                                                    ============    ===========


Basic and diluted weighted average
number of shares outstanding                         31,424,586      17,145,578
                                                    ============    ===========



See accompanying notes to the consolidated financial statements.


F-2
<PAGE>

                     ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)

                                                       For the three months
                                                        ended December 31,
                                                      ----------------------
                                                          2005          2004
                                                      ---------    ---------


Net loss                                              $ (194,833)  $ (574,625)

Cash flows from operating activities:
Adjustments to reconcile net loss to net
  cash provided by (used in) operating activities:
   Depreciation and amortization                         22,629       13,300
   Amortization of note discount                        134,543      122,162
   Reserve for bad debts                                 20,999         --
   Gain on settlement                                   (37,935)        --
Changes in:
   Accounts receivable                                 (136,253)    (484,110)
   Due to de-consolidated entities                       (6,000)        --
   Inventory                                            (43,278)     (77,710)
   Construction in progress                              11,006       97,523
   Other assets                                         (65,561)     (81,586)
   Accounts payable and accrued expenses                370,367      401,047
                                                      ---------    ---------
Net cash provided by (used in) operating activities
                                                         75,684     (583,999)

Cash flows from investing activities:
   Purchases of property and equipment                  (99,467)     (15,615)
                                                      ---------    ---------
   Net cash used in investing activities                (99,467)     (15,615)


Cash flows from financing activities:
   Proceeds from notes payable                             --        490,000
   Advance from related party                            75,000         --
   Principal payments on notes payable                   (6,247)        --
                                                      ---------    ---------
   Net cash provided by financing activities             68,753      490,000

                                                      ---------    ---------
Net increase (decrease) in cash                          44,970     (109,614)

Cash at beginning of period                             113,153      158,093
                                                      ---------    ---------
Cash at end of period                                 $ 158,123    $  48,479
                                                      =========    =========


Supplemental Disclosures of Cash Flow Information :


Cash paid during the period for interest              $    --      $    --
                                                      =========    =========

Cash paid during the period for income taxes          $    --      $    --
                                                      =========    =========

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

Value of warrants issued with convertible note        $    --      $ 356,289
                                                      =========    =========


See accompanying notes to the consolidated financial statements.

F-3
<PAGE>
                     ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                   NOTES TO CONSOLIDATED FINANCIAL INFORMATION
                                DECEMBER 31, 2005
                                   (UNAUDITED)

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

General
-------

The accompanying unaudited consolidated financial statements have been prepared
in accordance with accounting principles generally accepted in the United States
of America for interim financial information and with the instructions to Form
10-QSB. Accordingly, they do not include all of the information and footnotes
required by generally accepted accounting principles for complete financial
statements.

In the opinion of management, all adjustments (consisting of normal recurring
accruals) considered necessary for a fair presentation have been included.
Accordingly, the results from operations for the three-month period ended
December 31, 2005 are not necessarily indicative of the results that may be
expected for the year ended September 30, 2006. The unaudited consolidated
financial statements should be read in conjunction with the consolidated
September 30, 2005 financial statements and footnotes thereto included in the
Company's SEC Form 10-KSB.

Business and Basis of Presentation
----------------------------------

Entech Environmental Technologies, Inc. ("Entech" or the "Company"), formerly
Cyber Public Relations, Inc., was formed in June, 1998 under the laws of the
State of Florida. The Company, through its H.B. Covey subsidiary, provides
construction, maintenance and testing services to petroleum service stations in
the southwestern part of the United States of America, and provides installation
services for consumer home products in Southern California.

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

Going Concern Issues
--------------------

The accompanying consolidated financial statements have been prepared on a going
concern basis, which contemplates the realization of assets and the satisfaction
of liabilities in the normal course of business. During the years ended
September 30, 2005 and 2004, the Company incurred losses from continuing
operations of $1.2 million and $16.0 million, respectively; and had negative
cash flows from continuing operations of $588,000 and $1.7 million,
respectively. As of December 31, 2005, the Company has negative working capital
of $1.6 million, an accumulated deficit of $17.4 million, current portion of
notes payable of $1.1 million after full amortization of the note discount, and
accounts payable and accrued expenses of $1.4 million.


Other than cash received from the collection of accounts receivable for
construction, maintenance and consumer services, the Company's cash resources
are generally limited to borrowings under the Note Purchase Agreements as
discussed in Note 3. To date, the Company has borrowed $1.1 million under the
agreement which provides for total aggregate borrowings of $1.5 million. The
Note Purchase Agreement provides certain restrictions on the Company's ability
to raise funds from other resources. As a result, payments to vendors, lenders
and employees may be delayed.

These factors raise substantial doubt about the Company's ability to continue as
a going concern. The accompanying financial statements do not include any
adjustments that might result from the outcome of this uncertainty. The
Company's existence is dependent upon management's ability to develop profitable
operations and to resolve its liquidity problems. Management anticipates the
Company will attain profitable status and improve its liquidity through the
continued development, marketing and selling of its services, and through
additional debt or equity investment in the Company.

F-4
<PAGE>

NOTE 2 - ACQUISITION OF ASSETS

On December 9, 2005, the Company entered into an Asset Purchase and Sale
Agreement with Pacific Coast Testing to acquire the assets of this fuel system
testing company for $125,000. No liabilities were assumed as part of the
transaction. The Company paid $75,000 of the purchase price at closing, and the
remaining $50,000 is payable in May 2006. The final payment is subject to
downward adjustment for issues that may arise subsequent to the transaction.


The assets acquired were valued at their fair market value, resulting in the
recording of goodwill totaling approximately $22,000. Following is a breakdown
of the purchase price allocation:


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

Burr Northrop, the Company's President, advanced the funds to make the initial
$75,000 purchase price payment, and the Company recorded this as an advance from
related party. As noted below, the Company entered into a Note Purchase
Agreement to finance the repayment of the advance.

NOTE 3 - NOTE PURCHASE AGREEMENTS

In September 2004, the Company entered into a Note Purchase Agreement ("NPA
#1") whereby the Company would borrow a minimum of $100,000 and a maximum of
$1,500,000 pursuant to a secured convertible note or convertible notes. Through
December 31, 2005, the Company has borrowed $1.1 million under NPA #1, and this
amount is due on September 30, 2006. The notes are convertible into 42.5 million
common shares, and the Company issued warrants to purchase 15.9 million common
shares to the note holder pursuant to NPA #1. The shares underlying the
convertible notes and warrants have certain registration rights, and as of
December 31, 2005, the Company has not filed a registration statement to
register the underlying shares. The registration rights agreement for NPA #1
provides for liquidated damages equal to 36% of the note principal in the event
that a registration statement to register the underlying shares is not filed
timely. The Company accrued the liquidated damages to interest expense for the
year ended September 30, 2005, and the three months ended December 31, 2005.


In December 2005, the Company executed a Note Purchase Agreement ("NPA #2") to
provide for repayment of the advance by Burr Northrop that was used to pay the
initial purchase price in the acquisition of Pacific Coast Testing. NPA #2
provides for funding of $100,000 pursuant to a convertible note payable, and the
funding did not occur until January 2006. Accordingly, the transaction will be
recorded in January 2006. The note will bear interest at 8%, will be due
December 30, 2007, will be convertible into 4.0 million shares of common stock,
and the Company issued warrants to purchase 4.0 million common shares to the
note holder in December 2005. The value of the note proceeds will be allocated
to the beneficial conversion feature and the warrants, which will result in a
discount equal to the face value of the note. The note discount will be
amortized to interest expense beginning on the funding date.


Conversion of the convertible notes and exercise of the warrants issued pursuant
to NPA #1 and NPA #2 are limited such that the note holder can not convert notes
or exercise warrants that would result in beneficial ownership by the holder or
its affiliates of more than 4.9% of the outstanding common shares on the
conversion or exercise date.

NOTE 4 - SETTLEMENT AGREEMENT

In December 2005, the Company entered into a settlement agreement with a vendor
to satisfy accounts payable totaling $163,000. Terms of the agreement provided
for payment in cash of $35,000, and the issuance of 1,000,000 shares of common
stock. The common shares issued were valued at $90,000, or $0.09 per share,
which was the fair market value on the agreement date. The resulting gain on
settlement totaling $38,000 was recorded as other income during the three months
ended December 31, 2005.

F-5
<PAGE>

NOTE 5 - COMMON STOCK


As of December 31, 2005, the Company has outstanding convertible notes that are
convertible into 42.5 million common shares and has outstanding warrants that
are exercisable for 15.9 million common shares. Conversion of the convertible
notes and exercise of the warrants are limited such that the note holder can not
convert notes or exercise warrants that would result in beneficial ownership by
the holder or its affiliates of more than 4.9% of the outstanding common shares
on the conversion or exercise date.


As of December 31, 2005, the Company has subscribed for the issuance of 3,500
shares of common stock for services rendered.

The Company did not grant any stock options during the quarter ended December
31, 2005 or during the years ended September 30, 2005 or 2004.

NOTE 6 - SEGMENT INFORMATION

Statement of Financial Accounting Standards No. 131, "Disclosures about Segments
of an Enterprise and Related Information" ("SFAS 131") establishes standards for
reporting information regarding operating segments in annual financial
statements and requires selected information for those segments to be presented
in interim financial reports issued to stockholders. SFAS 131 also establishes
standards for related disclosures about products and services and geographic
areas. Operating segments are identified as components of an enterprise about
which separate discrete financial information is available for evaluation by the
chief operating decision maker, or decision-making group, in making decisions
how to allocate resources and assess performance. Beginning in October 2004, the
Company operated in three segments: Construction Services; Maintenance Services,
and Consumer Services. Beginning in December 2005, the Company added a new
division called Testing Services. The Company's Other segment includes primarily
general and administrative expenses.


During the three months ended December 31, 2005 and 2004, we recognized
approximately 57.0% and 66.0%, respectively, of our consolidated revenue from
six and seven significant customers, respectively. While we consider our
relationships with the customers to be satisfactory, given the concentration of
our sales to a few key customers, our continued relationships may be subject to
the policies and practices of the customers. We continue to concentrate our
efforts on expanding our customer base in order to reduce our reliance on our
current customers. Intersegment revenues are not material and are not shown in
the following tables.


The following table provides selected summary financial information data by
segment.

<TABLE>
<CAPTION>

                                                         For the three months ended December 31, 2005
                                ------------------------------------------------------------------------------------------------
                                Construction     Maintenance       Consumer         Testing          Other            Total
                                -------------   -------------    ------------    ------------    -------------   ---------------
<S>                             <C>             <C>              <C>             <C>             <C>             <C>

Revenues                        $    707,408    $    577,786      $  257,758      $    4,789      $         -     $  1,547,741
Cost of sales                        392,717         295,670         154,532           2,824                -          845,743
Gross profit                         314,691         282,116         103,226           1,965                -          701,998
Operating expenses                   136,355         190,554         139,446           9,994           199,224         675,573
Income (Loss) from
operations                           178,336          91,562         (36,220)         (8,029)         (199,224)         26,425
Interest expense                          -               -                -               -           259,193         259,193

</TABLE>
<TABLE>
<CAPTION>

                                                         For the three months ended December 31, 2004
                                ------------------------------------------------------------------------------------------------
                                Construction    Maintenance       Consumer         Testing          Other            Total
                                -------------   -------------    ------------    ------------    -------------   ---------------
<S>                             <C>             <C>              <C>             <C>             <C>             <C>

Revenues                        $    318,496    $    618,137      $  192,209      $        -      $         -     $  1,128,842
Cost of sales                        228,738         406,304         124,180               -                -          759,222
Gross profit                          89,758         211,833          68,029               -                -          369,620
Operating expenses                    63,474         176,382         130,403               -           430,447         800,706
Income (Loss) from
operations                            26,284          35,451         (62,374)              -          (430,447)       (431,086)
Interest expense                          -               -                -               -           143,539         143,539

</TABLE>

F-6
<PAGE>

NOTE 7 - SUBSEQUENT EVENT

As discussed in Note 3, the Company recorded the transaction pursuant to NPA #2
in January 2006. The convertible note payable issued in January 2006 is
convertible into 4.0 million shares of common stock, and the Company issued
warrants to purchase 4.0 million shares of common stock pursuant to the
agreements. As of January 31, 2006, the Company has issued convertible notes
payable that are convertible into 46.5 million common shares, and has
outstanding warrants that are exercisable for 19.9 million common shares.

F-7
<PAGE>

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS.

FORWARD-LOOKING INFORMATION

Much of the discussion in this Item is "forward looking" as that term is used in
Section 27A of the Securities Act and Section 21E of the Securities Exchange Act
of 1934. Actual operations and results may materially differ from present plans
and projections due to changes in economic conditions, new business
opportunities, changed business conditions, and other developments. Other
factors that could cause results to differ materially are described in our
filings with the Securities and Exchange Commission.

There are several factors that could cause actual results or events to differ
materially from those anticipated, and include, but are not limited to general
economic, financial and business conditions, changes in and compliance with
governmental laws and regulations, including various state and federal
environmental regulations, our ability to obtain additional financing from
outside investors and/or bank and mezzanine lenders and our ability to generate
sufficient revenues to cover operating losses and position us to achieve
positive cash flow.

Readers are cautioned not to place undue reliance on the forward-looking
statements contained herein, which speak only as of the date hereof. We believe
the information contained in this Form 10-QSB to be accurate as of the date
hereof. Changes may occur after that date. We will not update that information
except as required by law in the normal course of its public disclosure
practices.

Additionally, the following discussion regarding our financial condition and
results of operations should be read in conjunction with the financial
statements and related notes contained in Item 1 of Part I of this Form 10-QSB,
as well as the financial statements in Item 6 of Part II of our Form 10-KSB for
the fiscal year ended September 30, 2005.

RESULTS OF OPERATIONS

THREE MONTHS ENDED DECEMBER 31, 2005 COMPARED TO THE THREE MONTHS
ENDED DECEMBER 31, 2004


Construction Services
---------------------
Construction Services revenues increased $389,000, or 122.1%, this quarter over
the prior year quarter due to successful sales and marketing efforts targeting
HBC's core customers. The team secured and completed contracts with major fuel
system operators and successfully managed the margins. Gross margin percentage
improved from 28.2% to 44.5% this quarter over the prior year quarter due to
effective cost controls, improved purchasing power, increased management
oversight, and timely internal reporting. We continue to improve and are focused
on customer service and satisfaction. Repeat and referral business, along with
negotiated contracts are the result of customer advocacy. Future sales and
marketing efforts will continue to focus on relationship building with major oil
and retail companies and large independent and regional operators. Regulatory
deadlines that mandate system upgrades will fuel this effort. We have added key
personnel to ensure quality workmanship and regulatory compliance. Operating
expenses as a percentage of revenue held constant at 19% to 20% of revenues.
This was expected because we made no significant changes other than to increase
volume. Overall, Construction Services income from operations increased by
$152,000, or 578.5%, this quarter over the prior year quarter based on these
factors.


Maintenance Services
--------------------
Maintenance Services revenues decreased by $40,000, or 6.5%, from the prior year
quarter to the current year quarter due to our decision to focus on higher
quality customers and elimination of non-critical customers. Gross margin
percentage improved from 34.3% to 48.9% this quarter over the prior year quarter
for the same reason. We concentrated our efforts on improving the pedigree of
our core customer base. Customers exhibiting unacceptable payment history, or
that are continuously problematic, have been changed to COD status or have been
refused service. Operating expenses as a percentage of revenue increased from
28.5% to 33.0%, or $14,000 in total, primarily because of higher fuel and
maintenance costs on the truck fleet. Overall, the improved margin more than
offset the decrease in revenue and percentage increase in operating expenses,
and the net effect was that Maintenance Services' income from operations
increased by $56,000, or 158.3%, quarter over quarter. We are focused on
adjusting pricing to more accurately reflect rising operational costs. Sales and
marketing efforts are primarily concentrated on maximizing depth and breadth of
services offered to our core customers.


Page 3
<PAGE>

Consumer Services
-----------------
The quarter ended December 31, 2004 was the first month in which Consumer
Services was operational, and revenues during the prior year quarter were
limited by start-up challenges. Revenues increased $66,000, or 34.1%, this
quarter over the prior year quarter due to stabilization of operations after
initial start-up. Gross margin percentage improved from 35.4% to 40.1% quarter
over quarter due to our restructuring of the work force and associated
compensation, improved efficiency in the field operations, and implementation of
stronger internal reporting and accounting controls and procedures. Operating
expenses as percentage of revenue decreased from 67.8% to 54.1% quarter over
quarter, but expressed in dollar value, operating expenses increased by $9,000
quarter over quarter. We expect operating expenses as a percentage of revenue to
continue to decline as we improve our operational efficiency. The dollar value
increase quarter over quarter is attributable primarily to higher fuel and
maintenance costs in the current quarter on the truck fleet.

Other
-----
Corporate overhead decreased from $430,000 to $199,000, or 53.7%, quarter over
quarter. In the prior year quarter, we incurred legal expenses of $161,000
primarily related to the bankruptcy filings and reorganization. In the current
year quarter, we incurred legal expenses of $26,000 related primarily to
on-going corporate matters, and legal expense decreased $135,000 quarter over
quarter. Our payroll and consulting expenses decreased from $107,000 in the
prior year quarter to $61,000 in the current year quarter, for a decrease in
expenses of $46,000 quarter over quarter. The expenses were lower as a result of
the prior year reorganization, and the headcount and use of consultants were
reduced in the current year quarter. The remaining decrease in expenses quarter
over quarter of $50,000 is attributable to management's concerted effort to
control costs.

Interest expense increased from $116,000 to $260,000, or 80.8%, quarter over
quarter. Interest expense in the current year quarter includes a charge for
liquidated damages related to our failure to timely file a registration
statement to register the shares underlying the convertible notes and warrants.
No such charge was recorded in the prior year quarter because the contemplated
registration statement was not late at that time.

Consolidated
------------
On a consolidated basis, our revenues increased $419,000, or 37.1%, quarter over
quarter; our gross margin increased $332,000, or 89.9%, quarter over quarter;
our operating expenses decreased $125,000, or 15.6% quarter over quarter; and
our interest expense increased $116,000, or 80.8%, quarter over quarter, all as
discussed above on a segment basis. Our net loss improved from $575,000 in the
prior year quarter to $195,000 in the current year quarter, or an improvement of
$380,000, or 66%. As discussed above, our revenues and gross margins increased
quarter over quarter, and our operating expenses decreased quarter over quarter,
and these improvements offset the increase in interest expense quarter over
quarter.

LIQUIDITY AND CAPITAL RESOURCES

During the three months ended December 31, 2005 and during the year ended
September 30, 2005, we incurred net losses of $195,000 and $1.2 million,
respectively. During the three months ended December 31, 2005, our operating
activities provided cash of $76,000, but for the year ended September 30, 2005,
we used $588,000 of cash for our operating activities. During the three months
ended December 31, 2005, we purchased property and equipment totaling $100,000,
and Burr Northrop, our President, advanced us $75,000.


At December 31, 2005, we have negative working capital of $1.6 million, and we
owe Barron $1.1 million that is due September 30, 2006. We have not filed a
registration statement to register the shares underlying the convertible notes
payable, and will continue to incur liquidated damages at the rate of 36% per
year on the outstanding balance of the notes payable until such registration
statement is effective. We have not timely filed the registration statement due
to the tumultuous restructuring process and due to our past inability to timely
file our reports required under the Securities and Exchange Act of 1934.


In order to execute our business plan, we will need to acquire additional debt
or equity financing. Our independent certified public accountants have stated in
their report, included in our Form 10-KSB for the year ended September 30, 2005,
that due to our net loss and negative cash flows from operations, in addition to
a lack of operational history, there is a substantial doubt about our ability to
continue as a going concern. In the absence of significant revenue and profits,
we will be completely dependent on additional debt and equity financing
arrangements. There is no assurance that any financing will be sufficient to
fund our capital expenditures, working capital and other cash requirements for
the fiscal year ending September 30, 2006. No assurance can be given that any
such additional funding will be available or that, if available, can be obtained
on terms favorable to us. If we are unable to raise needed funds on acceptable
terms, we will not be able to execute our business plan, develop or enhance
existing services, take advantage of future opportunities or respond to
competitive pressures or unanticipated requirements. A material shortage of
capital will require us to take drastic steps such as further reducing our level
of operations, disposing of selected assets or seeking an acquisition partner.
If cash is insufficient, we will not be able to continue operations.


Page 5
<PAGE>

ACCOUNTING POLICIES INVOLVING MANAGEMENT ESTIMATES AND ASSUMPTIONS

The preparation of financial statements in conformity with accounting principles
generally accepted in the United States requires management to make estimates
and assumptions in certain circumstances that affect amounts reported in the
accompanying financial statements and related footnotes. In preparing these
financial statements, management has made its best estimates and judgments of
certain amounts included in the financial statements, giving due consideration
to materiality. We do not believe there is a great likelihood that materially
different amounts would be reported related to the accounting policies described
below. However, application of these accounting policies involves the exercise
of judgment and use of assumptions as to future uncertainties and, as a result,
actual results could differ from these estimates. Our senior management has
discussed the development and selection of the critical accounting estimates,
and related disclosures, with the Audit Committee of our Board of Directors.

Financial Reporting Release No. 60, which was released by the Securities and
Exchange Commission, or SEC, in December 2001, requires all companies to include
a discussion of critical accounting policies or methods used in the preparation
of financial statements. The Notes to Consolidated Financial Statements included
in our Annual Report on Form 10-KSB for the year ended September 30, 2005
includes a summary of our significant accounting policies and methods used in
the preparation of our financial statements. In preparing these financial
statements, we have made our best estimates and judgments of certain amounts
included in the financial statements, giving due consideration to materiality.
The application of these accounting policies involves the exercise of judgment
and use of assumptions as to future uncertainties and, as a result, actual
results could differ from these estimates. Our critical accounting policies are
as follows:

REVENUE RECOGNITION The Company recognizes revenues from fixed-price and
modified fixed-price construction contracts on the percentage-of-completion
method, measured by the percentage of cost incurred to date to estimated total
cost for each contract. Provisions for estimated losses on uncompleted contracts
are made in the period in which such losses are determined. Changes in job
performance, job conditions, and estimated profitability may result in revisions
to costs and income, which are recognized in the period in which the revisions
are determined. Changes in estimated job profitability resulting from job
performance, job conditions, contract penalty provisions, claims, change orders,
and settlements, are accounted for as changes in estimates in the current
period.


The Company recognizes revenue from repair and installation services, in
accordance with SEC Staff Accounting Bulletin No. 101, "Revenue Recognition in
Financial Statements" ("SAB 101"). SAB 101 requires that four basic criteria
must be met before revenue can be recognized: (1) persuasive evidence of an
arrangement exists; (2) delivery has occurred or services have been rendered;
(3) the selling price is fixed and determinable; and (4) collectability is
reasonably assured.


The SEC's Staff Accounting Bulletin, or SAB, No. 104, Revenue Recognition,
provides guidance on the application of generally accepted accounting principles
to selected revenue recognition issues. We believe that our revenue recognition
policy is appropriate and in accordance with generally accepted accounting
principles and SAB No. 104.

ALLOWANCE FOR DOUBTFUL ACCOUNTS We also maintain an allowance for doubtful
accounts for potential uncollectible accounts receivable arising from our
customers' inability to make required payments. Our estimate is determined by
analyzing historical bad debts, customer payment history and patterns, customer
creditworthiness, and economic, political or regulatory factors affecting the
customer's ability to make the required payments.

INVENTORIES AND RELATED ALLOWANCES Net inventories are valued at the lower of
the first-in, first-out, or FIFO, cost or market value and have been reduced by
an allowance for excess, obsolete and potential scrap inventories. The estimated
allowance for excess and obsolete inventories is based on inventories on hand
compared to estimated future usage and sales and assumptions about the
likelihood of scrap or obsolescence.


Page 6
<PAGE>

ITEM 3. CONTROLS AND PROCEDURES.

Disclosure controls and procedures are controls and other procedures that are
designed to ensure that information required to be disclosed by us in the
reports that we file or submit under the Exchange Act is recorded, processed,
summarized and reported, within the time periods specified in the Securities and
Exchange Commission's rules and forms. Disclosure controls and procedures
include, without limitation, controls and procedures designed to ensure that
information required to be disclosed by us in the reports that we file under the
Exchange Act is accumulated and communicated to our management, including our
principal executive and financial officers, as appropriate to allow timely
decisions regarding required disclosure.

Evaluation of Disclosure and Controls and Procedures. As of the end of the
period covered by this Quarterly Report, we conducted an evaluation, under the
supervision and with the participation of our chief executive officer and chief
financial officer, of our disclosure controls and procedures (as defined in
Rules 13a-15(e) of the Exchange Act). Based on this evaluation, our chief
executive officer and chief financial officer concluded that our disclosure
controls and procedures are effective to ensure that information required to be
disclosed by us in reports that we file or submit under the Exchange Act is
recorded, processed, summarized and reported within the time periods specified
in Securities and Exchange Commission rules and forms.

Changes in Internal Controls Over Financial Reporting. There have not been any
changes in the our internal control over financial reporting (as such term is
defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the
fiscal quarter to which this report relates that have materially affected, or
are reasonably likely to materially affect, our internal control over financial
reporting.


                           PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS


The proceedings described below are in various stages. While the ultimate effect
of the legal actions described below cannot be predicted with certainty, we
expect that the proceedings against our subsidiaries will not result in
liability to us due to the ongoing bankruptcy of CPI and AFFS.

We do not expect the outcome of these matters to have a material effect on our
financial condition or the results of our operations. The following lawsuits
have been filed against us:

NK Heating & Air Conditioning filed complaint against the Company and its
formerly owned subsidiary , CPI Development, Inc. in Los Angeles County Superior
Court. The complaint alleges a breach of contract, and asks for damages of
$98,000. The Company believes that it has meritorious defenses to the
plaintiff's claims and intends to vigorously defend itself against the
Plaintiff's claims.

Corona Service Park, et al filed complaint against the Company in the Central
District of California of the United States District Court. The complaint
alleges a breach of contract. The Company believes that it has meritorious
defenses to the plaintiff's claims and intends to vigorously defend itself
against the Plaintiff's claims.

The Company is also subject to other legal proceedings and claims which arise in
the ordinary course of its business. Although occasional adverse decisions or
settlements may occur, the Company believes that the final disposition of such
matters will not have material adverse effect on its financial position, results
of operations or liquidity

Other than described above, we are not engaged in any other litigation, and are
unaware of any claims or complaints that could result in future litigation. We
will seek to minimize disputes with our customers but recognize the
inevitability of legal action in today's business environment as an unfortunate
price of conducting business.


Page 7
<PAGE>

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

In December 2005, the Company entered into settlement agreements with a vendor
and with a law firm in which the Company issued 1,000,000 and 250,000 shares of
common stock respectively.

As of December 31, 2005, the Company has subscribed for the issuance of 3,500
shares of common stock for services rendered.


As of December 31, 2005, the Company sold units consisting of convertible notes
that are convertible into 42.5 million common shares and warrants that are
exercisable for 15.9 million common shares. Conversion of the convertible notes
and exercise of the warrants are limited such that the note holder can not
convert notes or exercise warrants that would result in beneficial ownership by
the holder or its affiliates of more than 4.9% of the outstanding common shares
on the conversion or exercise date.


The offer and sale of such shares of our common stock were effected in reliance
on the exemptions for sales of securities not involving a public offering, as
set forth in Rule 506 promulgated under the Securities Act of 1933, as amended
(the "Securities Act") and in Section 4(2) and Section 4(6) of the Securities
Act and/or Rule 506 of Regulation D, based on the following: (a) the investors
confirmed to us that they were "accredited investors," as defined in Rule 501 of
Regulation D promulgated under the Securities Act and had such background,
education and experience in financial and business matters as to be able to
evaluate the merits and risks of an investment in the securities; (b) there was
no public offering or general solicitation with respect to the offering; (c) the
investors were provided with certain disclosure materials and all other
information requested with respect to our company; (d) the investors
acknowledged that all securities being purchased were "restricted securities"
for purposes of the Securities Act, and agreed to transfer such securities only
in a transaction registered under the Securities Act or exempt from registration
under the Securities Act; and (e) a legend was placed on the certificates
representing each such security stating that it was restricted and could only be
transferred if subsequently registered under the Securities Act or transferred
in a transaction exempt from registration under the Securities Act. All of the
investors took their securities for investment purposes without a view to
distribution and had access to information concerning the Company and our
business prospects, as required by the Securities Act.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

None.

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

None.

ITEM 5.  OTHER INFORMATION

None.


Page 8
<PAGE>

ITEM 6.  EXHIBITS

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

3.1.4** Certificate of Amendment to Articles of  Incorporation  of Point 2 Point
     Services,  Inc.,  changing the name of the corporation to Parr Development,
     Inc., filed December 31, 2002
3.1.5** Amended and  Restated  Articles of  Incorporation  of Parr  Development,
     Inc.,  changing the name of the corporation to Environmental  Technologies,
     Inc., filed November 25, 2003
3.1.6** Articles of Incorporation of Parr Sub One, Inc. filed December 19, 2003
3.1.7** Articles of Incorporation of Parr Sub Two, Inc. filed December 19, 2003
3.1.8** Articles of  Incorporation  of Parr Sub Three,  Inc.  filed December 19,
     2003
3.1.9**  Articles  of  Incorporation  of  Christie-Petersen   Development  filed
     September 15, 1995
3.1.10** Articles of Incorporation of YLD/Clean Fuels,  Inc. filed September 18,
     1995
3.1.11**  Certificate  of  Amendment of Articles of  Incorporation  of YLD/Clean
     Fuels,  Inc.,  changing  the  name  of the  corporation  to  Advanced  Fuel
     Filtration, Inc., filed September 27, 1997
3.1.12** Articles of Incorporation of H.B. Covey, Inc., filed March 19, 1971
3.2.1** Bylaws of Cyber Public Relations, Inc., adopted July 5, 1998
3.2.2** Amended Bylaws of Cyber Public Relations, Inc. adopted February 16, 2004
3.2.3** Amended and Restated Bylaws of Entech Environmental Technologies,  Inc.,
     adopted April 28, 2004
3.2.4** Bylaws of Point 2 Point Services, Inc
3.2.5** Bylaws of Parr Sub One, Inc. , adopted December 29, 2003
3.2.6** Bylaws of Parr Sub Two, Inc., adopted December 29, 2003
3.2.7** Bylaws of Parr Sub Three, Inc., adopted December 29, 2003
3.2.8** Bylaws of Christie-Petersen Development, adopted September 22, 1995
3.2.9** Bylaws of YLD/Clean Fuels, Inc. dated October 6, 1995
3.2.10** Bylaws of Entech Environmental  Technologies,  Inc. adopted February 4,
     2004
3.2.11** Restated Bylaws of H.B. Covey, Inc. adopted April 1, 1999
3.3.1** Charter of the Audit Committee of the Board of Directors of Cyber Public
     Relations, Inc., adopted January 29, 2004
3.3.2** Charter of the Compensation Committee of the Board of Directors of Cyber
     Public Relations, Inc., adopted January 29, 2004
4.1** Registration   Rights  Agreement  with  Barron   Partners,   LP  regarding
     registration of shares, dated January 23, 2004
4.2** Registration  Rights  Agreement  with Wood Capital  Associates,  regarding
     registration of shares, dated January 23, 2004
4.3** Registration   Rights  Agreement  with  Patricia  L.  Fiorese,   regarding
     registration of shares, dated January 23, 2004
4.4** Registration Rights Agreement with Vance Luedtke,  regarding  registration
     of shares, dated January 23, 2004
4.5** Registration Rights Agreement with Diane C. Burge,  regarding registration
     of shares, dated January 23, 2004
4.6** Registration Rights Agreement with Clayton Chase,  regarding  registration
     of shares, dated January 23, 2004
4.7** Registration  Rights  Agreement  with  James  W.  Moldermaker,   regarding
     registration of shares, dated January 23, 2004


Page 9
<PAGE>

4.8** Registration Rights Agreement with J. Kevin Wood,  regarding  registration
     of shares, dated January 23, 2004
4.9** Registration Rights Agreement with Thomas Sheridan, regarding registration
     of shares, dated January 23, 2004
4.10**  Registration  Rights  Agreement  with San Diego  Torrey  Hills  Capital,
     regarding registration of shares, dated January 23, 2004
4.11**  Registration   Rights   Agreement  with  Norman  E.  Clarke,   regarding
     registration of shares, dated January 23, 2004
4.12**  Registration   Rights   Agreement   with  Steven  R.  Green,   regarding
     registration of shares, dated January 23, 2004
10.1** Robert K. Christie Employment Agreement, dated December 15, 2003
10.2** Steven D. Rosenthal Employment Agreement, dated December 15, 2003
10.3** Douglas L. Parker Employment Agreement, dated December 15, 2003
10.4** James R. Christ Employment Agreement, dated December 31, 2003
10.5** Stock Pledge  Agreement  between  Robert K.  Christie  and  Environmental
     Technologies, Inc. dated December 29, 2003
10.6** Stock Purchase Escrow Agreement between Barron Partners, LP, Cyber Public
     Relations, Inc. and Harbour, Smith, Harris &Merritt, P.C. dated January 21,
     2004
10.7**  Capital  Stock  Exchange   Agreement  between  the  Registrant  and  the
     Stockholders of Environmental Technologies, Inc., dated January 21, 2004
10.8** Stock Purchase  Agreement between  Environmental  Technologies,  Inc. and
     Barron Partners, LP dated January 14, 2004
10.9** Amendment to Stock Purchase Agreement between Environmental Technologies,
     Inc. and Barron Partners, LP dated January 21, 2004
10.10** Lease Agreement, effective October 1, 1999
10.11** Lease Agreement, effective September 1, 2001
10.12** Lease Agreement, effective November 15, 2002
10.13** Amendment No. 2 to Lease, effective July 31, 2003
10.14** First Amendment to Lease, effective September 3, 2003
10.15** Cyber Public Relations, Inc. A Warrant for the Purchase of Common Stock
10.16** Cyber Public Relations, Inc. B Warrant for the Purchase of Common Stock
10.17** Cyber Public Relations, Inc. C Warrant for the Purchase of Common Stock
10.18** Cyber Public Relations, Inc. D Warrant for the Purchase of Common Stock
10.19** Cyber Public Relations, Inc. E Warrant for the Purchase of Common Stock
10.20** Cyber Public  Relations,  Inc. Warrant for the Purchase of Common Stock,
     Wood Capital Associates
10.21** Cyber Public  Relations,  Inc. Warrant for the Purchase of Common Stock,
     Patricia L. Fiorese
10.22** Cyber Public  Relations,  Inc. Warrant for the Purchase of Common Stock,
     Vance Luedtke
10.23** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, Diane C. Burge
10.24** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, Clayton Chase
10.25** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, James W. Moldermaker
10.26** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, J. Kevin Wood
10.27** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, Thomas Sheridan
10.28** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, San Diego Torrey Hills Capital
10.29** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, Norman E. Clarke
10.30** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock, Steven R. Green
10.31** Settlement Agreement with Norman T. Reynolds,  Esq., dated September 23,
     2004
10.32** Settlement Agreement with Stonegate Securities, dated September 21, 2004
10.33** Settlement  Agreement with Russell  Bedford  Stefanou  Mirchandani  LLP,
     dated September 21, 2004
10.34** Settlement Agreement with Birch Advisors Ltd. dated September 30, 2004
10.35** Settlement Agreement with Gerald Foster dated September 30, 2004
10.36** Secured Convertible Note between Entech Environmental Technologies, Inc.
     and Barron Partners, L.P. dated September 30, 2004
10.37** Cyber Public  Relations,  Inc. Warrant for the Purchase of Common Stock,
     Barron Partners, L.P.
10.38** Note Purchase  Agreement between  Environmental  Technologies,  Inc. and
     Barron Partners, LP dated September 30, 2004
10.39**  Registration  Rights  Agreement  with  Barron  Partners,  LP  regarding
     registration of shares, dated September 30, 2004
10.40** Entech  Environmental  Technologies,  Inc.  Warrant for the  Purchase of
     Common Stock for Barron Partners, LP
10.41** Escrow Agreement between Entech Environmental Technologies, Inc., Robert
     K. Christie and Norman T. Reynolds dated September 29, 2004


Page 10
<PAGE>

10.42** Warrant  Cancellation  from Barron  Partners,  L. P. dated September 30,
     2004
10.43** Settlement  Agreement  with San Diego Torrey Hills  Capital,  Inc. dated
     September 1, 2004
10.44** Settlement  Agreement with Donald G. St. Clair,  CPA dated September 30,
     2004
10.45** Termination of Investment Banking Agreement dated September 1, 2004
10.46* Note Purchase  Agreement  between  Environmental  Technologies,  Inc. and
     Barron Partners, LP dated December 30, 2005.
10.47*  Registration  Rights  Agreement  with  Barron  Partners,   LP  regarding
     registration of shares, dated December 30, 2005.
10.48* Secured Convertible Note between Entech Environmental Technologies,  Inc.
     and Barron Partners, L.P. dated December 30, 2005.
10.49* Entech  Environmental  Technologies,  Inc.  Warrant  for the  Purchase of
     Common Stock, Barron Partners, LP.
21.** Subsidiaries
23.1** Consent of Independent Auditors
31.1* Certification of Chief Executive  Officer pursuant to 18 U.S.C.  Sec.1350,
     as adopted pursuant toSec.302 of the Sarbanes-Oxley Act of 2002.
31.2* Certification of Principal Financial and Accounting Officer pursuant to 18
     U.S.C.  Sec.1350,  as adopted pursuant to Sec.302 of the Sarbanes-Oxley Act
     of 2002.
32.2* Certification of Chief Executive  Officer pursuant to 18 U.S.C.  Sec.1350,
     as adopted pursuant to .906 of the Sarbanes-Oxley Act of 2002.
32.2* Certification of Principal Financial and Accounting Officer pursuant to 18
     U.S.C.  Sec.1350,  as adopted pursuant to .906 of the Sarbanes-Oxley Act of
     2002.

----------
*   Filed  herewith.
**  Previously  Filed


* Filed herewith. ** Previously Filed

                                   SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the registrant caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.

Signature                            Title                        Date


/s/ Burr D Northrop         Chief Executive Officer         February 17, 2005
-------------------

Burr D. Northrop


/s/ R. B. Lassetter        Principal Accounting Officer     February 17, 2005
-------------------
R. B. Lassetter




Page 11
<PAGE>