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, 2004.

[ ]  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 Identification No.)
    incorporation or organization)

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

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

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

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

     State  the  number of shares outstanding of each of the issuer's classes of
common  equity, as of the latest practicable date:  As of December 31, 2004, the
issuer  had  25,792,658  shares  of  its  common  stock  issued and outstanding.

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


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

<S>                                                                       <C>
PART I - FINANCIAL INFORMATION . . . . . . . . . . . . . . . . . . . . .   3
    Item 1.  Financial Statements. . . . . . . . . . . . . . . . . . . .   3
    Item 2.  Management's Discussion and Analysis or Plan of Operation .  15
    Item 3.  Controls and Procedures . . . . . . . . . . . . . . . . . .  27
PART II - OTHER INFORMATION. . . . . . . . . . . . . . . . . . . . . . .  27
    Item 1.  Legal Proceedings . . . . . . . . . . . . . . . . . . . . .  27
    Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds  27
    Item 3.  Defaults Upon Senior Securities . . . . . . . . . . . . . .  27
    Item 4.  Submission of Matters to a Vote of Security Holders . . . .  27
    Item 5.  Other Information . . . . . . . . . . . . . . . . . . . . .  27
    Item 6.  Exhibits. . . . . . . . . . . . . . . . . . . . . . . . . .  27
SIGNATURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  31
CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002.  32
CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002.  33
CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002.  34
CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002.  35
</TABLE>


                                        2
<PAGE>
                         PART I - FINANCIAL INFORMATION

ITEM  1.  FINANCIAL  STATEMENTS.


<TABLE>
<CAPTION>
                         ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                               CONSOLIDATED BALANCE SHEET
                                       (UNAUDITED)

                                                                            December 31,
                                                                                2004
                                                                           --------------
<S>                                                                        <C>
Assets
Current Assets
  Cash                                                                            48,479
  Accounts receivable, net                                                       726,213
  Inventories                                                                    170,008
  Prepaid expenses and other current assets                                      126,013

  Total current assets                                                     --------------
                                                                               1,070,713

  Property and Equipment, net                                                    279,317

  Other assets                                                                    13,908
                                                                           --------------
  Total Assets                                                             $   1,363,938
                                                                           ==============

LIABILITIES AND STOCKHOLDERS' DEFICIT:
Current Liabilities
  Accounts Payable and accrued expenses                                        1,015,062
  Due to de-consolidated entities                                              1,187,577
  Accruals on uncompleted contracts                                              101,038
  Notes Payable - related parties                                                 50,000
                                                                           --------------

  Total current liabilities                                                    2,353,677

  Notes Payable - long term                                                      122,162

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;
   25,792,658 shares issued and outstanding                                       25,793
 Additional paid-in capital                                                   15,404,530
 Accumulated deficit                                                         (16,542,224)

                                                                           --------------
Total deficiency in stockholders equity                                       (1,111,901)

                                                                           --------------
Total liabilities and deficiency in stockholders' equity                   $   1,363,938
                                                                           ==============
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.


                                        3
<PAGE>
<TABLE>
<CAPTION>
                         ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                       (UNAUDITED)

                                                    Three months ended
                                                       December 31,
                                                    2004         2003
                                                ------------  -----------
<S>                                             <C>           <C>

Revenues, net                                   $ 1,128,842   $  411,195
Cost of Goods Sold                                  759,222      216,757
                                                ------------  -----------

Gross Profit                                        369,620      194,438

Operating expenses:

Selling, general, and administrative expenses       787,406      302,057
Depreciation and amortization                        13,300       15,000

                                                ------------  -----------
    Total operating expenses                        800,706      317,057
                                                ------------  -----------

Loss from Operations                               (431,086)    (122,619)

Other(Expenses) :
  Interest expense                                 (143,539)           -
                                                ------------  -----------


Net loss                                        $  (574,625)  $ (122,619)
                                                ============  ===========

Loss per share - basic and fully diluted        $     (0.02)  $    (0.02)
                                                ============  ===========

Basic and diluted weighted average
number of shares outstanding                     25,792,658    5,250,000
                                                ============  ===========
</TABLE>

               The accompanying notes are an integral part of these
                        consolidated financial statements.


                                        4
<PAGE>
<TABLE>
<CAPTION>
                          ENTECH ENVIRONMENTAL TECHNOLOGIES
                         CONSOLIDATED STATEMENT OF CASHFLOWS
                                     (UNAUDITED)


                                                         For the three months ended
                                                                December 31,
                                                           2004             2003
                                                      -------------------------------
<S>                                                   <C>              <C>

Net (loss)                                                  (574,625)       (122,619)

Cash flows from operating activities:
  ADJUSTMENTS TO RECONCILE NET LOSS TO NET LOSS
  TO NET CASH USED IN OPERATING ACTIVITIES:
    Depreciation and amortization                             13,300          15,000
    Amortization of discount on note payable                 122,162

CHANGES IN:
  Accounts receivable                                       (484,110)        147,337
  Inventory                                                  (77,710)         72,337
  Due to related parties                                           -          (6,485)
  Costs and estimated earnings in excess of billings          97,523               -
  Accruals on uncompleted contracts                          101,038               -
  Other assets                                               (81,586)          2,225
  A/P                                                        300,009        (212,055)
                                                      ---------------  --------------
  NET CASH USED IN OPERATING ACTIVITIES                     (583,999)       (104,260)
                                                      ---------------  --------------

Cash flows from investing activities:
  Purchase of assets                                         (15,615)              -
                                                      ---------------  --------------
  NET CASH USED IN INVESTING ACTIVITIES                      (15,615)              -
                                                      ---------------  --------------

Cash flows from financing activities:
  Proceeds from NP                                    $      490,000               -
                                                      ---------------  --------------
  NET CASH PROVIDED BY FINANCING ACTIVITIES                  490,000               -
                                                      ---------------  --------------

Net decrease in cash and cash equivalents                   (109,614)       (104,260)
Cash and cash equivalents at beginning of period             158,093         150,928
                                                      ---------------  --------------
Cash and cash equivalents at end of period            $       48,479   $      46,668
                                                      ===============  ==============



SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION :

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

Cash paid during the period for income taxes          $            -   $      34,000
                                                      ===============  ==============

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

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

Amortization of Discount on Note Payable              $      490,000
                                                      ===============
</TABLE>

              The accompanying notes are an integral part of these
                  condensed consolidated financial statements.


                                        5
<PAGE>
                    ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                  NOTES TO CONSOLIDATED FINANCIAL INFORMATION
                                DECEMBER 31, 2004
                                  (UNAUDITED)

NOTE  A  -  SUMMARY  OF  ACCOUNTING  POLICIES

General
-------

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

In  the  opinion  of management, all adjustments (consisting of normal recurring
accruals)  considered  necessary  for  a  fair  presentation have been included.
Accordingly,  the  results  from  operations  for  the  three-month period ended
December  31,  2004  are  not  necessarily indicative of the results that may be
expected  for  the  year  ended  September  30, 2005. The unaudited consolidated
financial  statements  should  be  read  in  conjunction  with  the consolidated
September  30,  2004  financial statements and footnotes thereto included in the
Company's  SEC  Form  10-KSB.

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

Entech  Environmental  Technologies,  Inc. ("Entech" or the "Company"), formerly
Cyber  Public  Relations,  Inc.,  was formed in June, 1998 under the laws of the
State  of  Florida. The Company provides  diagnostic and maintenance services to
petroleum  service  stations  in  the  southwestern part of the United States of
America.

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

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

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

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

CONSTRUCTION  CONTRACTS


                                        6
<PAGE>
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.
That  method  is  used  because  management  considers total cost to be the best
available  measure  of  progress  on  the  contracts.  Because  of  inherent
uncertainties  in  estimating costs, it is at least reasonably possible that the
estimates  used  will  change  within  the  near  term.

Contract  costs  include  all direct material and labor costs and those indirect
costs  related to contract performance, such as indirect labor, supplies, tools,
repairs,  and  depreciation.  Selling,  general,  and  administrative  costs are
charged  to  expense as incurred. Provisions for estimated losses on uncompleted
contracts are made in the period in which such losses are determined. Changes in
job  performance,  job  conditions,  and  estimated  profitability may result in
revisions  to  costs and income, which are recognized in the period in which the
revisions  are determined. Changes in estimated job profitability resulting from
job  performance,  job  conditions,  contract penalty provisions, claims, change
orders,  and  settlements,  are  accounted  for  as  changes in estimates in the
current  period.

The  asset,  "Costs  and estimated earnings in excess of billings on uncompleted
contracts,"  represents  revenues  recognized  in  excess of amounts billed. The
liability,  "Billings  in  excess of costs and estimated earnings on uncompleted
contracts,"  represents  billings  in  excess  of  revenues  recognized.

ENVIRONMENTAL  SERVICES

For  revenue  from  products  and  services,  the  Company recognizes revenue in
accordance  with  SEC Staff Accounting Bulletin No. 101, "Revenue Recognition in
Financial  Statements"  ("SAB  101").  SAB 101 requires that four basic criteria
must  be  met  before  revenue  can be recognized: (1) persuasive evidence of an
arrangement  exists;  (2)  delivery has occurred or services have been rendered;
(3)  the  selling  price  is  fixed  and determinable; and (4) collectibility is
reasonably  assured.  Determination  of  criteria  (3)  and  (4)  are  based  on
management's  judgments  regarding the fixed nature of the selling prices of the
products  delivered/services  rendered  and the collectibility of those amounts.
Provisions  for  discounts  and  rebates  to  customers,  estimated  returns and
allowances,  and  other  adjustments  are  provided  for  in the same period the
related sales are recorded. The Company defers any revenue for which the product
has not been delivered or services has not been rendered or is subject to refund
until  such  time  that  the Company and the customer jointly determine that the
product  has  been  delivered or services has been rendered or no refund will be
required.

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

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

Inventory is stated at the lower of cost, using the average cost method, or
market. Components of inventories as of December 31, 2004 are as follows:

Finished goods       $170,008
                     --------
Total                $170,008
                     ========


                                        7
<PAGE>
NOTE B - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Trade payables and accrued liabilities    747,576
Payroll and related liabilities           245,791
Accrued interest payable                   21,695
                                        ---------
                                        1,015,062
                                        =========

NOTE C - NOTE PAYABLE - LONG TERM

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

At  September  30,  2004, the Company had borrowed a total of $561,912 under the
Note  Purchase  Agreement,  and had calculated the discounts associated with the
beneficial conversion feature of the notes and warrants issued with the notes to
be  $321,093  and  $240,819,  respectively,  for a total discount of $561,912 at
September  30,  2004.  During  the  three  months  ended  December 31, 2004, the
Company  borrowed an additional $490,000 under the Note Purchase Agreement for a
total  amount  borrowed of $1,051,912.  The Company calculated the fair value of
the  beneficial conversion feature and of the warrants issued under the $490,000
borrowed  during  the  three  months  ended December 31, 2004 to be $133,711 and
$356,289,  respectively,  for  a total of $490,000.  This amount is considered a
discount  to  the note, and was charged to additional paid-in capital during the
three  months  ended  December  31,  2004. At December 31, 2004, the Company has
borrowed  a total of $1,051,912 pursuant to the Note Purchase Agreement, and the
aggregate  discounts  associated  with  the  beneficial  conversion features and
warrants  was  $1,051,912.  This discount is being amortized to interest expense
over  the term of the note, which ends September 30, 2006. At December 31, 2004,
$122,162  of  this  discount  has  been  amortized,  and  a discount of $929,750
remains.

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


<TABLE>
<CAPTION>
                                           Principal
                                         ------------
<S>                                      <C>
12 months ended September 30, 2004       $   561,912
3 months ended December 31, 2004             490,000
                                         ------------
Balance - December 31, 2004                1,051,912
Discount                                  (1,051,912)
Amortization of discount                     122,162
                                         ------------
Note payable - net at December 31, 2004      122,162
                                         ============
</TABLE>


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

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

NOTE  D  - STOCK OPTIONS AND WARRANTS

Warrants
--------

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

<TABLE>
<CAPTION>
               Warrants Outstanding                     Warrants Exercisable
----------------------------------------------------  ------------------------
                                            Weighed                 Weighted
                        Weighted Average    Average                  Average
 Exercise    Number         Remaining      Exercise     Number      Exercise
  Prices   Outstanding  Contractual Life     Price    Exercisable     Price
---------  -----------       (Years)       ---------  -----------  -----------
                        -----------------
<S>        <C>          <C>                <C>        <C>          <C>
    $0.15    8,428,680               4.75  $    0.15    8,428,680  $      0.15
     0.15    7,350,000               5.00       0.15    7,350,000         0.15
     1.00    3,150,000               4.08       1.00    3,150,000         1.00
     1.10      475,375               4.08       1.10      475,375         1.10
     2.00    2,000,000               4.08       2.00    2,000,000         2.00
     2.50      400,000               2.13       2.50      400,000         2.50
     3.00      400.000               2.13       3.00      400,000         3.00
     4.00    1,000,000               4.08       4.00    1,000,000         4.00
     6.00    1,000,000               4.75       6.00    1,000,000         6.00
           -----------  -----------------  ---------  -----------  -----------
            24,204,055               4.40  $    0.92   24,204,055  $      0.92
           ===========  =================  =========  ===========  ===========
</TABLE>

Transactions involving warrants are summarized as follows:

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

   Granted                                7,350,000               0.15
   Exercised                                      -                  .
   Canceled or expired                            -                  -
                                   ----------------  -----------------
Outstanding at September 30, 2004        24,204,055  $            0.92
                                   ================  =================
</TABLE>


                                        9
<PAGE>
The  Company did not grant any compensatory warrants to non-employees during the
three  months  ended  December  31 2004 and all previously granted warrants were
fully  vested  at  the  grant  date.  Accordingly,  no  expense  was  charged to
operations  for  the  period  ended  December  31,  2004.


of common stock to Baron Partners for $2,000,000 of cash, net of costs and fees.

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

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

  Risk-free interest rate at grant date                       3.75%

  Expected stock price volatility                              431%

  Expected dividend payout                                       0

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


                                       10
<PAGE>
ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS.

FORWARD-LOOKING  INFORMATION

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

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

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

     Additionally,  the  following  discussion regarding our financial condition
and  results  of  operations  should  be  read in conjunction with the financial
statements  and related notes contained in Item 1 of Part I of this Form 10-QSB,
as  well as the financial statements in Item 7 of Part II of our Form 10-KSB for
the  fiscal  year  ended  September  30,  2004.

RESULTS OF OPERATIONS

CONTINUING OPERATIONS

REVENUE

THREE MONTHS ENDED DECEMBER 31, 2004 COMPARED TO THE THREE MONTHS ENDED DECEMBER
31, 2003.

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

     Total  net sales and revenues were at $1,128,842 for the three months ended
December  31,  2004  compared  to  $411,195 for the prior period, an increase of
$717,647  or  174  percent.

     Our  gross  profit for the three months ended December 31, 2004 compared to
2003  increased  to  $369,620  from $194,438 for the three months ended December
31,  2003.  The primary reason for the increased gross profit was an increase in
sales.  Gross  margin  as  a percentage of sales decreased to 33 percent in 2004
from  47  percent  in  2003.  Liquidity  difficulties  impacted  our  ability to
efficiently  purchase  materials  and  deliver  services  during  the  quarter.

     Total  sales,  general, and administrative expenses  ("SG&A") for the three
months  ended  December  31,  2004  compared  to  2003  increased by $483,649 to
$800,706  from  $317,057  in  the  prior  period.   Included within the $483,649
increase  in  SG&A  compared  to  the  three  months  ended December 31, 2003 is
$186,417 increase in payroll and related costs, $139,450 in legal and accounting
fees, $81,925 in professional fees and outside services,  $56,164 in vehicle and
related  costs,  and  $18,266  in  telephone  and  utility  costs.

     Interest  expense for the three months ended December 31, 2004 increased to
$143,539  from  zero  in  the same period of 2003.  The primary component of the
increase  in  interest  expense  was  the  amortization of the discount on notes
payable  of  $122,162.  Accrued  interest  payable  for  the  three months ended
December  31,  2004  was  $19,394.


                                       11
<PAGE>
     For  the  reasons stated above, net loss from continuing operations for the
three  months  ended  December  31,  2004  increased  to $574,625 from a loss of
$122,619  during  the  three  months  ended  December  31,  2003.

LIQUIDITY AND CAPITAL RESOURCES

     As  of  December  31,  2004,  we  had  a  deficiency  in working capital of
$1,282,964.  For  the three months ended December 31, 2004, we had net cash flow
deficit  from  operating  activities of $583,999 consisting primarily of year to
date  losses of $574,625, adjusted for non cash expenses of $135,462 and changes
in the components of working capital resulting in a use of cash of $144,836.

     Cash  used  in  investing  activities  totaled  $15,615, used for property,
plant,  and  equipment.  Cash  provided  by  financing  activities  consisted of
$490,000  from  borrowing  under  a  note  payable  agreement.

      We  expect  capital  expenditures  to be nominal for the balance of fiscal
2005.  We  may  increase  our  capital  expenditures  during fiscal 2006.  These
anticipated expenditures are for continued investments in property and equipment
used  in  our  business.

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

CRITICAL ACCOUNTING POLICIES

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

STOCK-BASED COMPENSATION

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

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

RECENT ACCOUNTING PRONOUNCEMENTS

In  December  2004, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards No. 153. This statement addresses the measurement
of  exchanges  of  nonmonetary  assets.  The  guidance  in  APB  Opinion No. 29,
"Accounting  for  Nonmonetary  Transactions" is  based  on  the  principle  that
exchanges  of  nonmonetary  assets should be measured based on the fair value of
the  assets  exchanged.  The guidance in that opinion, however, included certain
exceptions  to that principle. This statement amends Opinion 29 to eliminate the
exception for nonmonetary exchanges of similar productive assets and replaces it
with  a  general  exception for exchanges of nonmonetary assets that do not have
commercial  substance.  A  nonmonetary  exchange has commercial substance if the
future cash flows of the entity are expected to change significantly as a result
of the exchange. This statement is effective for financial statements for fiscal
years  beginning  after  June  15,  2005.  Earlier  application is permitted for
nonmonetary  asset  exchanges  incurred  during fiscal years beginning after the
date  of  this  statement  is  issued.  Management believes the adoption of this
statement  will  have  no  impact  on  the  financial statements of the Company.

In  December  2004, the Financial Accounting Standards Board issued Statement of
Financial  Accounting  Standards  No.  152,  which amends FASB statement No. 66,
"Accounting for Sales of Real Estate," to reference the financial accounting and
reporting guidance for real estate time-sharing transactions that is provided in
AICPA Statement of Position (SOP) 04-2, "Accounting for Real Estate Time-Sharing
Transactions." This statement also amends FASB Statement No. 67, "Accounting for
Costs  and Initial Rental Operations of Real Estate Projects," to state that the
guidance  for  (a)  incidental  operations  and  (b) costs incurred to sell real
estate  projects  does  not  apply to real estate time-sharing transactions. The
accounting  for  those  operations  and  costs is subject to the guidance in SOP
04-2.  This  statement  is  effective  for financial statements for fiscal years
beginning  after  June  15,  2005.  Management  believes  the  adoption  of this
statement  will  have  no  impact  on  the  financial statements of the Company.

In  December 2004, the Financial Accounting Standards Board issued a revision to
Statement  of  Financial  Accounting  Standards  No. 123R, "Accounting for Stock
Based  Compensations." This statement supersedes APB Opinion No. 25, "Accounting
for  Stock  Issued  to Employees," and its related implementation guidance. This
statement  establishes standards for the accounting for transactions in which an
entity exchanges its equity instruments for goods or services. It also addresses
transactions  in  which  an  entity  incurs liabilities in exchange for goods or
services  that are based on the fair value of the entity's equity instruments or
that  may be settled by the issuance of those equity instruments. This statement
focuses  primarily  on  accounting  for  transactions in which an entity obtains
employee  services  in share-based payment transactions. This statement does not
change the accounting guidance for share based payment transactions with parties
other than employees provided in Statement of Financial Accounting Standards No.
123. This statement does not address the accounting for employee share ownership
plans,  which  are  subject  to  AICPA  Statement  of Position 93-6, "Employers'
Accounting  for  Employee Stock Ownership Plans." The Company previously adopted
SFAS  No.  123.


                                       12
<PAGE>
OFF-BALANCE SHEET ARRANGEMENTS

     We do not have any off-balance sheet arrangements.

ITEM  3.  CONTROLS  AND  PROCEDURES.

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

     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 was no change
in  our  internal  controls,  which  are included within disclosure controls and
procedures,  during  our  most  recently  completed  fiscal  quarter  that  has
materially  affected, or is reasonably likely to materially affect, our internal
controls.

                           PART II - OTHER INFORMATION

ITEM  1.  LEGAL  PROCEEDINGS.

Entech  was  named  as  a  defendant  in  several legal proceedings in the State
of  California  alleging  breach of contract and various fees in connection with
the activities of our subsidiaries, Christie-Peterson Development, Advanced Fuel
Filtration  Systems,  Inc.,  and  H.B. Covey, Inc.  The plaintiffs seek monetary
damages.  CPI  and  AFFS commenced Chapter 7 bankruptcy proceedings on September
30,  2004.

     The  proceedings  described below, several of which have been settled as of
the  date  of  this  report, are in their very early 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.


                                       13
<PAGE>
     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:

GRW  Equipment,  Inc  filed complaint against the Company and its formerly owned
subsidiary,  CPI  Development, Inc. in San Bernardino County Superior 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.

Northwest  Pump  &  Equipment  Co.  filed  complaint against the Company and its
formerly  owned  subsidiary,  CPI Development, Inc. in San Diego County Superior
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.

Commercial  Petroleum  Equipment  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. The Company believes that it
has  meritorious  defenses  to  the plaintiff's claims and intends to vigorously
defend  itself  against  the  Plaintiff's  claims.

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. The Company believes that it
has  meritorious  defenses  to  the plaintiff's claims and intends to vigorously
defend  itself  against  the  Plaintiff's  claims.

Sanborn  &  Sine  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.  The  Company  believes that it has
meritorious  defenses to the plaintiff's claims and intends to vigorously defend
itself  against  the  Plaintiff's  claims.

West  Coast  Sand  &  Gravel,  Inc  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. The Company believes that it
has  meritorious  defenses  to  the plaintiff's claims and intends to vigorously
defend  itself  against  the  Plaintiff's  claims.

     Steven Rosenthal, our former chairman, has claimed that we owe him $737,714
under his employment contract. We dispute any such claim. As of the date of this
report,  no  lawsuit  has  been filed by Mr. Rosenthal. If one is filed, we will
assert  a  vigorous  defense.

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

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

          None.

ITEM  3.  DEFAULTS  UPON  SENIOR  SECURITIES.

          None.

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

          None.

ITEM  5.  OTHER  INFORMATION.

          None.

<TABLE>
<CAPTION>
ITEM 6.  EXHIBITS.


EXHIBIT NO.                                     IDENTIFICATION OF EXHIBIT
-----------  -----------------------------------------------------------------------------------------------
<S>          <C>
   1.1**     Investment Banking Agreement with Windstone Capital Partners dated October 24, 2003
   2.1**     Plan and Agreement of Triangular Merger Between Environmental Technologies, Inc., Parr Sub
             One, Inc. and Christie-Peterson Development dated December 29, 2003
   2.2**     Agreement of Merger between Christie-Petersen Development and Parr Sub One, Inc. filed
             December 30, 2003
   2.3**     Plan and Agreement of Triangular Merger Between  Environmental Technologies, Inc., Parr Sub
             Two, Inc. and Advanced Fuel Filtration Systems, Inc. dated December 29, 2003
   2.4**     Agreement of Merger between Advanced Fuel Filtration, Inc. and Parr Sub Two, Inc. filed
             December 30, 2003
   2.5**     Plan and Agreement of Triangular Merger Between Environmental Technologies, Inc., Parr Sub
             Three, Inc. and H.B. Covey, Inc. dated December 29, 2003
   2.6**     Agreement of Merger between H.B. Covey, Inc. and Parr Sub Three, Inc. filed December 30,
             2003
   3.1.1**   Articles of Incorporation of Cyber Public Relations, Inc., filed June 18, 1998
   3.1.2**   Amended and Restated Articles of Incorporation of Cyber Public Relations, Inc., changing the
             name of the corporation to Entech Environmental Technologies, Inc., filed March 22, 2004
   3.1.3**   Articles of Incorporation of Point 2 Point Services, Inc., filed April 5, 2001
   3.1.4**   Certificate of Amendment to Articles of Incorporation of Point 2 Point Services, Inc., changing
             the name of the corporation to Parr Development, Inc., filed December 31, 2002
   3.1.5**   Amended and Restated Articles of Incorporation of Parr Development, Inc., changing the name
             of the corporation to Environmental Technologies, Inc., filed November 25, 2003
   3.1.6**   Articles of Incorporation of Parr Sub One, Inc. filed December 19, 2003
   3.1.7**   Articles of Incorporation of Parr Sub Two, Inc. filed December 19, 2003
   3.1.8**   Articles of Incorporation of Parr Sub Three, Inc. filed December 19, 2003
   3.1.9**   Articles of Incorporation of Christie-Petersen Development filed September 15, 1995


                                       14
<PAGE>
   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
   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


                                       15
<PAGE>
   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
   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


                                       16
<PAGE>
   31.1*     Certification of Burr Northrop, President and Chief Financial Officer of Entech Environmental
             Technologies, Inc., pursuant to 18 U.S.C. Sec.1350, as adopted pursuant to Sec.302 of the
             Sarbanes-Oxley Act of 2002.
   32.1*     Certification of Burr Northrop, President and Chief Financial Officer of Entech Environmental
             Technologies, Inc., pursuant to 18 U.S.C. Sec.1350, as adopted pursuant to Sec.906 of the
             Sarbanes-Oxley Act of 2002.
</TABLE>
__________
*   Filed  herewith.
**  Previously  Filed

                                   SIGNATURES

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

                                        ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
Dated March 30, 2005.
                                        By /s/ Burr Northrop
                                          --------------------------------------
                                          Burr Northrop, President and Chief
                                          Financial Officer


                                       17
<PAGE>