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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        DC 20549**

**FORM        10-QSB**

| (MARK                      ONE) |                                                                                                                                      |
|---------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------|
| **x**                           | **QUARTERLY REPORT UNDER                      SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                      1934** |
|                            | **For                      the quarterly period ended March 31,                      2007**                                     |
|                            |
| **OR**                          |
|                            |
| **o**                           | **TRANSITION                      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                      ACT**            |
|                            | **For                      the transition period from  ______________ to                      ______________**                       |

**ENTECH      ENVIRONMENTAL TECHNOLOGIES,      INC.**

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

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

**Chino        Hills, California 91709-1489**

**(909)      623-2502**

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Table          of Contents

**TABLE      OFCONTENTS**

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

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Table          of Contents

**Item        1. Financial Statements**

| **ENTECH                    ENVIRONMENTAL TECHNOLOGIES,                    INC.**                                                                           | ** ** |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| **CONSOLIDATED                    BALANCE SHEET**                                                                                                           | ** ** |
| **(UNAUDITED)**                                                                                                                                             | ** ** |
| ** **                                                                                                                                                  | ** ** | **March                    31** | ** ** | **September                     30** | ** ** |
| ** **                                                                                                                                                  | ** ** | **2007** | ** ** | **2006** |   |
| **ASSETS**                                                                                                                                                  |       |
|                                                                                                                                                        |       |   |   |   |   |
| **Current                    assets:**                                                                                                                      |       |   |   |   |   |
| Cash                                                                                                                                                        |       | $ | 52,085 |   | $ | 83,315 |   |
| Accounts                    receivable, net allowance for doubtful accounts totaling $9,175                    and                    $42,641, respectively |       |   | 522,903 |   |   | 620,118 |   |
| Costs                    and estimated earnings in excess of billings on uncompleted                    contracts                                           |       |   | 19,664 |   |   | 71,424 |   |
| Inventories                                                                                                                                                 |       |   | 457,749 |   |   | 426,854 |   |
| Prepaid                    expenses and other                                                                                                               |       |   | 60,434 |   |   | 38,460 |   |
| **Total                    current assets**                                                                                                                 |       |   | 1,112,835 |   |   | 1,240,171 |   |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| **Property                    and equipment, net**                                                                                                          |       |   | 294,691 |   |   | 384,306 |   |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| Other                    assets                                                                                                                             |       |   | 23,967 |   |   | 40,092 |   |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| **Total                    assets**                                                                                                                         |       | $ | 1,431,493 |   | $ | 1,664,569 |   |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| **LIABILITIES                    AND DEFICIENCY IN STOCKHOLDERS' EQUITY**                                                                                   |       |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| **Current                    liabilities:**                                                                                                                 |       |   |   |   |   |   |   |
| Accounts                    payable                                                                                                                         |       | $ | 488,811 |   | $ | 443,186 |   |
| Accrued                    interest and other                                                                                                               |       |   | 514,730 |   |   | 522,952 |   |
| Accrued                    payroll                                                                                                                          |       |   | 89,911 |   |   | 89,188 |   |
| Billings                    in excess of costs and estimated earnings on uncompleted                    contracts                                           |       |   | 40,335 |   |   | 182,432 |   |
| Purchase                    price payable                                                                                                                   |       |   | 32,707 |   |   | 36,791 |   |
| Due                    to affiliated entities                                                                                                               |       |   | 766,025 |   |   | 793,025 |   |
| Current                    portion of notes payable, net of discount totaling $619,907 and                    $351,729, respectively                   |       |   | 1,124,478 |   |   | 1,099,546 |   |
| Advance                    from related party                                                                                                               |       |   | 30,000 |   |   | - |   |
| Current                    portion of note payable - related party                                                                                          |       |   | 20,298 |   |   | 27,894 |   |
| **Total                    current liabilities**                                                                                                            |       |   | 3,116,025 |   |   | 3,195,014 |   |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| Notes                    payable, net of current portion                                                                                                    |       |   | 685,463 |   |   | 115,261 |   |
| Note                    payable - related party, net of current portion                                                                                     |       |   | 77,450 |   |   | 92,253 |   |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| 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; 32,530,840                    and                                         |       |   |   |   |   |   |   |
| 32,530,840                    shares issued and outstanding, respectively                                                                                   |       |   | 32,531 |   |   | 32,531 |   |
| Additional                    paid-in capital                                                                                                               |       |   | 17,405,524 |   |   | 16,896,511 |   |
| Common                    stock subscribed,1,203,500 and 3,500 shares, respectively                                                                         |       |   | 18,597 |   |   | 597 |   |
| Accumulated                    deficit                                                                                                                      |       |   | (19,904,098 | ) |   | (18,667,598 | ) |
| **Total                    deficiency in stockholders' equity**                                                                                             |       |   | (2,447,446 | ) |   | (1,737,959 | ) |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| **Total                    liabilities and deficiency in stockholders'                    equity**                                                          |       | $ | 1,431,493 |   | $ | 1,664,569 |   |
|                                                                                                                                                        |       |   |   |   |   |   |   |
| See                    accompanying notes to the consolidated financial                    statements.                                                      |       |

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| **ENTECH                  ENVIRONMENTAL TECHNOLOGIES,                  INC.**                             |   |
|-----------------------------------------------------------------------------------------------------------|--------|
| **CONSOLIDATED                  STATEMENTS OF OPERATIONS**                                                |   |
| **(UNAUDITED)**                                                                                           |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   | **For                  the three months ended March 31** | ** ** | **For                  the six months ended March 31** |   |
|                                                                                                      |   | **2007** |   | **2006** |   | **2007** |   | **2006** |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |
| **Revenues,                  net**                                                                        |   | $ | 1,034,330 |   | $ | 1,380,566 |   | $ | 1,871,664 |   | $ | 2,665,760 |   |
| Cost                  of goods sold                                                                       |   |   | 539,706 |   |   | 1,061,695 |   |   | 1,057,733 |   |   | 1,750,082 |   |
| Gross                  profit                                                                             |   |   | 494,624 |   |   | 318,871 |   |   | 813,931 |   |   | 915,678 |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Operating                  expenses:**                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Selling,                  general, and administrative expenses                                            |   |   | 540,184 |   |   | 420,163 |   |   | 948,328 |   |   | 929,831 |   |
| Depreciation                  and amortization                                                            |   |   | 27,111 |   |   | 31,492 |   |   | 52,158 |   |   | 47,957 |   |
| **Total                  operating expenses**                                                             |   |   | 567,295 |   |   | 451,655 |   |   | 1,000,486 |   |   | 977,788 |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Loss                  from operations**                                                                 |   |   | (72,671 | ) |   | (132,784 | ) |   | (186,555 | ) |   | (62,110 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Other                  income**                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                  income                                                                             |   |   | - |   |   | - |   |   | - |   |   | 37,935 |   |
| Gain                  (loss) on sale of fixed assets                                                      |   |   | 2,187 |   |   | - |   |   | (16,053 | ) |   | - |   |
| Interest                  expense                                                                         |   |   | (390,755 | ) |   | (293,564 | ) |   | (1,063,892 | ) |   | (552,757 | ) |
| Loss                    before provision for income taxes and                    discontinued operations  |   |   | (461,239 | ) |   | (426,348 | ) |   | (1,266,500 | ) |   | (576,932 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Benefit                  (provision) for income taxes                                                     |   |   | 30,000 |   |   | - |   |   | 30,000 |   |   | - |   |
| Loss                  from continuing operations                                                          |   |   | (431,239 | ) |   | (426,348 | ) |   | (1,236,500 | ) |   | (576,932 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Loss                  from discontinued operations, net of taxes                                          |   |   | - |   |   | (37,101 | ) |   | - |   |   | (81,350 | ) |
| **Net                  loss**                                                                             |   | $ | (431,239 | ) | $ | (463,449 | ) | $ | (1,236,500 | ) | $ | (658,282 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  loss per share - basic and fully diluted**                                         |   | $ | (0.01 | ) | $ | (0.01 | ) | $ | (0.04 | ) | $ | (0.02 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  loss per share - continuing operations**                                           |   | $ | (0.01 | ) | $ | (0.01 | ) | $ | (0.04 | ) | $ | (0.02 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Net                  loss per share - discontinued operations**                                         |   | $ | - |   | $ | (0.00 | ) | $ | - |   | $ | (0.00 | ) |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Basic                    and diluted weighted average number                    of shares outstanding** |   |   | 33,530,840 |   |   | 33,361,177 |   |   | 33,530,840 |   |   | 29,559,033 |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |
| See                  accompanying notes to the consolidated financial                  statements.        |   |

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| **ENTECH                  ENVIRONMENTAL TECHNOLOGIES,                  INC.**                                               | ** ** |
|-----------------------------------------------------------------------------------------------------------------------------|------------|
| **CONSOLIDATED                  STATEMENTS OF CASH FLOWS**                                                                  | ** ** |
| **(UNAUDITED)**                                                                                                             | ** ** |
| ** **                                                                                                                  | ** ** | ** ** | ** ** | ** ** | ** ** |
| ** **                                                                                                                  | ** ** | **For                  the six months ended March 31** | ** ** |
| ** **                                                                                                                  | ** ** | **2007** | ** ** | **2006** |   |
|                                                                                                                        |       |   |   |   |   |
| Net                  loss from continuing operations                                                                        |       | $ | (1,236,500 | ) | $ | (576,932 | ) |
| Add                  back: Net loss from discontinued operations, net of taxes                                              |       |   | - |   |   | 81,350 |   |
| Net                  loss from continuing operations                                                                        |       |   | (1,236,500 | ) |   | (658,282 | ) |
|                                                                                                                        |       |   |   |   |   |   |   |
| **Cash                  flows from continuing operating activities:**                                                       |       |   |   |   |   |   |   |
| Adjustments                  to reconcile net loss to net cash provided by (used in) operating                  activities: |       |   |   |   |   |   |   |
| Expenses                  paid by subscribed stock                                                                          |       |   | 18,000 |   |   | - |   |
| Depreciation                  and amortization                                                                              |       |   | 27,111 |   |   | 47,957 |   |
| Loss                  on sale of property and equipment                                                                     |       |   | 16,053 |   |   | - |   |
| Settlement                  of accounts payable                                                                             |       |   | - |   |   | (37,935 | ) |
| Amortization                  of note discount                                                                              |       |   | 240,834 |   |   | 309,249 |   |
| Reserve                  for bad debts                                                                                      |       |   | - |   |   | 27 |   |
| Changes                  in:                                                                                                |       |   |   |   |   |   |   |
| Accounts                  receivable                                                                                        |       |   | 97,215 |   |   | (139,186 | ) |
| Due                  to affiliated entities                                                                                 |       |   | (27,000 | ) |   | (20,000 | ) |
| Inventory                                                                                                                   |       |   | (30,895 | ) |   | 40,721 |   |
| Construction                  in progress                                                                                   |       |   | (90,337 | ) |   | (86,045 | ) |
| Other                  assets                                                                                               |       |   | (5,849 | ) |   | (59,614 | ) |
| Accounts                  payable and accrued expenses                                                                      |       |   | 882,355 |   |   | 374,301 |   |
| **Net                  cash provided by (used in) continuing operating                  activities**                        |       |   | (109,013 | ) |   | (228,807 | ) |
|                                                                                                                        |       |   |   |   |   |   |   |
| **Cash                  flows from investing activities:**                                                                  |       |   |   |   |   |   |   |
| Proceeds                  from sale of property and equipment                                                               |       |   | 46,451 |   |   | - |   |
| Purchases                  of property and equipment                                                                        |       |   | - |   |   | (180 | ) |
| **Net                  cash provided by investing activities**                                                              |       |   | 46,451 |   |   | (180 | ) |
|                                                                                                                        |       |   |   |   |   |   |   |
| **Cash                  flows from financing activities:**                                                                  |       |   |   |   |   |   |   |
| Proceeds                  from notes payable                                                                                |       |   | 15,000 |   |   | 100,000 |   |
| Advance                  from related party                                                                                 |       |   | 30,000 |   |   | - |   |
| Principal                  payments on notes payable                                                                        |       |   | (13,668 | ) |   | (12,621 | ) |
| **Net                  cash provided by financing activities**                                                              |       |   | 31,332 |   |   | 87,379 |   |
|                                                                                                                        |       |   |   |   |   |   |   |
| Net                  cash used in discontinued operations from continuing                  operations                       |       |   | - |   |   | 170,688 |   |
| Net                  cash used in discontinued operations from investing                  activities                        |       |   | - |   |   | (99,467 | ) |
| Net                  increase (decrease) in cash                                                                            |       |   | (31,230 | ) |   | (70,387 | ) |
|                                                                                                                        |       |   |   |   |   |   |   |
| Cash                  at beginning of period                                                                                |       |   | 83,315 |   |   | 113,153 |   |
| Cash                  at end of period                                                                                      |       | $ | 52,085 |   | $ | 42,766 |   |
|                                                                                                                        |       |   |   |   |   |   |   |
|                                                                                                                        |       |   |   |   |   |   |   |
| **Supplemental                  Disclosures of Cash Flow Information :**                                                    |       |   |   |   |   |   |   |
|                                                                                                                        |       |   |   |   |   |   |   |
| Expenses                  paid by subscribed stock                                                                          |       | $ | 18,000 |   | $ | - |   |
| Value                  of warrants issued with convertible note payable                                                     |       | $ | - |   | $ | 80,000 |   |
| Beneficial                  conversion feature of convertible note payable                                                  |       | $ | 848,313 |   | $ | 256,680 |   |
|                                                                                                                        |       |   |   |   |   |   |   |
| See                  accompanying notes to the consolidated financial                  statements.                          |       |

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**ENTECH      ENVIRONMENTAL TECHNOLOGIES, INC. **

**NOTES      TO CONSOLIDATED FINANCIAL INFORMATION **

**MARCH      31, 2007 (UNAUDITED)**

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

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

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

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

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**NOTE      4 - SETTLEMENT AGREEMENT**

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**NOTE      5 - COMMON STOCK**

**NOTE      6 - DISCONTINUED OPERATIONS**

**NOTE      7 - SEGMENT INFORMATION**

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|                                                          |   | **For                the three months ended March 31, 2007** |                                                                                      |
|---------------------------------------------------------------|--------|--------------------------------------------------------------|-------------------------------------------------------------------------------------------|
|                                                          |   | **Construction**                                             |                                                                                      | **Maintenance** |   | **Other** |   | **Consolidated** |   |
|                                                          |   |                                                         |                                                                                      |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                            | 440,102                                                                                   |   | $ | 594,228 |   | $ | -- |   | $ | 1,034,330 |   |
| Cost                of sales                                  |   |                                                         | 195,220                                                                                   |   |   | 344,486 |   |   | -- |   |   | 539.706 |   |
| Gross                profit                                   |   |                                                         | 244,882                                                                                   |   |   | 249,742 |   |   | -- |   |   | 494,624 |   |
| Operating                expenses                             |   |                                                         | 91,527                                                                                    |   |   | 174,832 |   |   | 273,825 |   |   | 540,184 |   |
| Depreciation                  expense and goodwill impairment |   |                                                         | 2,417                                                                                     |   |   | 13,724 |   |   | 10,970 |   |   | 27,111 |   |
| Income                (Loss) from operations                  |   |                                                         | 150,938                                                                                   |   |   | 61,186 |   |   | (284,795 | ) |   | (72,671 | ) |
| Gain                (loss) on sale of fixed assets            |   |                                                         | --                                                                                        |   |   | 2,187 |   |   | -- |   |   | 2,187 |   |
| Interest                  expense and liquidated damages      |   |                                                         | --                                                                                        |   |   | -- |   |   | 390,755 |   |   | 390,755 |   |
|                                                          |   |                                                         |                                                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                               |   |                                                         | **For                the three months ended March 31, 2006 **                        |   |
|                                                          |   |                                                         | **Construction **                                                                    |   |   | **Maintenance** |   |   | **Other** |   |   | **Consolidated** |   |
|                                                          |   |                                                         |                                                                                      |   |   |   |   |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                            | 851,545                                                                                   |   | $ | 529,020 |   | $ | -- |   | $ | 1,380,565 |   |
| Cost                of sales                                  |   |                                                         | 705.831                                                                                   |   |   | 355,864 |   |   | -- |   |   | 1,061,095 |   |
| Gross                profit                                   |   |                                                         | 145,714                                                                                   |   |   | 173,156 |   |   | -- |   |   | 318,870 |   |
| Operating                expenses                             |   |                                                         | 100,210                                                                                   |   |   | 144,662 |   |   | 181,456 |   |   | 426,328 |   |
| Depreciation                  expense and goodwill impairment |   |                                                         | 4,528                                                                                     |   |   | 7,532 |   |   | 13,266 |   |   | 25,326 |   |
| Income                (Loss) from operations                  |   |                                                         | 40,975                                                                                    |   |   | 20,962 |   |   | (194,723 | ) |   | (132,784 | ) |
| Loss                on sale of fixed assets                   |   |                                                         | --                                                                                        |   |   | -- |   |   | -- |   |   | -- |   |
| Interest                  expense and liquidated damages      |   |                                                         | --                                                                                        |   |   | -- |   |   | 293,565 |   |   | 293,565 |   |
|                                                          |   |                                                         |                                                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                               |   |                                                         |  **For                the six months ended March 31,                2007**** ** |   |
|                                                          |   |                                                         | **Construction **                                                                    |   |   | **Maintenance** |   |   | **Other** |   |   | **Consolidated** |   |
|                                                          |   |                                                         |                                                                                      |   |   |   |   |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                            | 755,055                                                                                   |   | $ | 1,116,609 |   | $ | -- |   | $ | 1,871,664 |   |
| Cost                of sales                                  |   |                                                         | 414,813                                                                                   |   |   | 642,920 |   |   | -- |   |   | 1,057,733 |   |
| Gross                profit                                   |   |                                                         | 340,242                                                                                   |   |   | 473,689 |   |   | -- |   |   | 813,931 |   |
| Operating                expenses                             |   |                                                         | 186,984                                                                                   |   |   | 351,266 |   |   | 410,078 |   |   | 948,328 |   |
| Depreciation                  expense and goodwill impairment |   |                                                         | 5,755                                                                                     |   |   | 27,685 |   |   | 18.718 |   |   | 52,158 |   |
| Income                (Loss) from operations                  |   |                                                         | 147,503                                                                                   |   |   | 33,551 |   |   | (144,047 | ) |   | (186,555 | ) |
| Gain                (loss) on sale of fixed assets            |   |                                                         | --                                                                                        |   |   | (16,053 | ) |   | -- |   |   | (16,053 | ) |
| Interest                  expense and liquidated damages      |   |                                                         | --                                                                                        |   |   | -- |   |   | 1,063,892 |   |   | 1,063,892 |   |
|                                                          |   |                                                         |                                                                                      |   |   |   |   |   |   |   |   |   |   |
|                                                               |   |                                                         | **For                the six months ended March 31, 2006 **                          |   |
|                                                          |   |                                                         | **Construction **                                                                    |   |   | **Maintenance** |   |   | **Other** |   |   | **Consolidated** |   |
|                                                          |   |                                                         |                                                                                      |   |   |   |   |   |   |   |   |   |   |
| Revenues                                                      |   | $                                                            | 1,558,954                                                                                 |   | $ | 1,106,806 |   | $ | -- |   | $ | 2,665,760 |   |
| Cost                of sales                                  |   |                                                         | 1,098,548                                                                                 |   |   | 651,334 |   |   | -- |   |   | 1,750,082 |   |
| Gross                profit                                   |   |                                                         | 460,406                                                                                   |   |   | 455,272 |   |   | -- |   |   | 915,678 |   |
| Operating                expenses                             |   |                                                         | 232,705                                                                                   |   |   | 329,621 |   |   | 373,669 |   |   | 935,995 |   |
| Depreciation                  expense and goodwill impairment |   |                                                         | 8,389                                                                                     |   |   | 13,127 |   |   | 20,277 |   |   | 41,793 |   |
| Income                (Loss) from operations                  |   |                                                         | 219,312                                                                                   |   |   | 112,524 |   |   | (393,946 | ) |   | (62,110 | ) |
| Loss                on sale of fixed assets                   |   |                                                         | --                                                                                        |   |   | -- |   |   | -- |   |   | -- |   |
| Other                income                                   |   |                                                         | --                                                                                        |   |   | -- |   |   | 37,935 |   |   | 37,935 |   |
| Interest                  expense and liquidated damages      |   |                                                         | --                                                                                        |   |   | -- |   |   | 552,757 |   |   | 552,757 |   |

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**NOTE      8 - LEGAL PROCEEDINGS**

**NOTE        9 - RELATED PARTY TRANSACTIONS**

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Table            of Contents

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

**FORWARD-LOOKING      INFORMATION**

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Table            of Contents

**RESULTS        OF OPERATIONS**

**THREE        MONTHS ENDED MARCH 31, 2007 COMPARED TO THE THREE MONTHS ENDED MARCH 31,        2006**

**CONTINUING        OPERATIONS**

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Table            of Contents

**DISCONTINUED      OPERATIONS**

**RESULTS      OF OPERATIONS**

**SIX      MONTHS ENDED MARCH 31, 2007 COMPARED TO THE SIX MONTHS ENDED MARCH 31,      2006**

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**DISCONTINUED      OPERATIONS**

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Table          of Contents

**LIQUIDITY      AND CAPITAL RESOURCES**

**ACCOUNTING      POLICIES INVOLVING MANAGEMENT ESTIMATES AND ASSUMPTIONS**

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Table          of Contents

**REVENUE      RECOGNITION **

**ALLOWANCE      FOR DOUBTFUL ACCOUNTS **

**Item      3. Controls and Procedures**

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Table          of Contents

**PART      II - OTHER INFORMATION**

**Item      1. Legal Proceedings**

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

**Item      3. Defaults Upon Senior Securities**

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

**Item      5. Other Information**

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Table          of Contents

**Item      6. Exhibits**

| 1.1**    | Investment                  Banking Agreement with Windstone Capital Partners dated October                  24,                  2003                                                                                                                              |
|----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     |                                                                                                                                                                                                                                                                |
| 2.1**    | Plan                  and Agreement of Triangular Merger Between Environmental Technologies,                  Inc., Parr Sub One, Inc. and Christie-Peterson Development dated                  December                  29, 2003                                  |
|     |                                                                                                                                                                                                                                                                |
| 2.2**    | Agreement                  of Merger between Christie-Petersen Development and Parr Sub One,                  Inc.                  filed December 30, 2003                                                                                                         |
|     |                                                                                                                                                                                                                                                                |
| 2.3**    | Plan                  and Agreement of Triangular Merger Between Environmental Technologies,                  Inc., Parr Sub Two, Inc. and Advanced Fuel Filtration Systems,                  Inc. dated                  December 29, 2003                         |
|     |                                                                                                                                                                                                                                                                |
| 2.4**    | Agreement                  of Merger between Advanced Fuel Filtration, Inc. and Parr Sub Two,                  Inc.                  filed December 30, 2003                                                                                                        |
|     |                                                                                                                                                                                                                                                                |
| 2.5**    | Plan                  and Agreement of Triangular Merger Between Environmental Technologies,                  Inc., Parr Sub Three, Inc. and H.B. Covey, Inc. dated December                  29,                  2003                                             |
|     |                                                                                                                                                                                                                                                                |
| 2.6**    | Agreement                  of Merger between H.B. Covey, Inc. and Parr Sub Three, Inc. filed                  December                  30, 2003                                                                                                                    |
|     |                                                                                                                                                                                                                                                                |
| 3.1.1**  | Articles                  of Incorporation of Cyber Public Relations, Inc., filed June 18,                  1998                                                                                                                                                    |
|     |                                                                                                                                                                                                                                                                |
| 3.1.2**  | Amended                  and Restated Articles of Incorporation of Cyber Public Relations,                  Inc.,                  changing the name of the corporation to Entech Environmental Technologies,                  Inc., filed March 22, 2004           |
|     |                                                                                                                                                                                                                                                                |
| 3.1.3**  | Articles                  of Incorporation of Point 2 Point Services, Inc., filed April 5,                  2001                                                                                                                                                    |
|     |                                                                                                                                                                                                                                                                |
| 3.1.4**  | Certificate                  of Amendment to Articles of Incorporation of Point 2 Point Services,                  Inc.,                  changing the name of the corporation to Parr Development, Inc.,                  filed                  December 31, 2002 |
|     |                                                                                                                                                                                                                                                                |
| 3.1.5**  | Amended                  and Restated Articles of Incorporation of Parr Development, Inc.,                  changing                  the name of the corporation to Environmental Technologies, Inc.,                  filed                  November 25, 2003    |
|     |                                                                                                                                                                                                                                                                |
| 3.1.6**  | Articles                  of Incorporation of Parr Sub One, Inc. filed December 19,                  2003                                                                                                                                                           |
|     |                                                                                                                                                                                                                                                                |
| 3.1.7**  | Articles                  of Incorporation of Parr Sub Two, Inc. filed December 19,                  2003                                                                                                                                                           |
|     |                                                                                                                                                                                                                                                                |
| 3.1.8**  | Articles                  of Incorporation of Parr Sub Three, Inc. filed December 19,                  2003                                                                                                                                                         |
|     |                                                                                                                                                                                                                                                                |
| 3.1.9**  | Articles                  of Incorporation of Christie-Petersen Development filed September                  15,                  1995                                                                                                                              |
|     |                                                                                                                                                                                                                                                                |
| 3.1.10** | Articles                  of Incorporation of YLD/Clean Fuels, Inc. filed September 18,                  1995                                                                                                                                                       |
|     |                                                                                                                                                                                                                                                                |
| 3.1.11** | Certificate                  of Amendment of Articles of Incorporation of YLD/Clean Fuels, Inc.,                  changing the name of the corporation to Advanced Fuel Filtration,                  Inc.,                  filed September 27, 1997                |
|     |                                                                                                                                                                                                                                                                |
| 3.1.12** | Articles                  of Incorporation of H.B. Covey, Inc., filed March 19,                  1971                                                                                                                                                               |
|     |                                                                                                                                                                                                                                                                |
| 3.2.1**  | Bylaws                  of Cyber Public Relations, Inc., adopted July 5,                  1998                                                                                                                                                                      |

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|     |                                                                                                                                                                         |
|----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.2.2**  | Amended                  Bylaws of Cyber Public Relations, Inc. adopted February 16,                  2004                                                                   |
|     |                                                                                                                                                                         |
| 3.2.3**  | Amended                  and Restated Bylaws of Entech Environmental Technologies, Inc.,                  adopted                  April 28, 2004                            |
|     |                                                                                                                                                                         |
| 3.2.4**  | Bylaws                  of Point 2 Point Services, Inc                                                                                                                       |
|     |                                                                                                                                                                         |
| 3.2.5**  | Bylaws                  of Parr Sub One, Inc. , adopted December 29, 2003                                                                                                    |
|     |                                                                                                                                                                         |
| 3.2.6**  | Bylaws                  of Parr Sub Two, Inc., adopted December 29, 2003                                                                                                     |
|     |                                                                                                                                                                         |
| 3.2.7**  | Bylaws                  of Parr Sub Three, Inc., adopted December 29, 2003                                                                                                   |
|     |                                                                                                                                                                         |
| 3.2.8**  | Bylaws                  of Christie-Petersen Development, adopted September 22,                  1995                                                                        |
|     |                                                                                                                                                                         |
| 3.2.9**  | Bylaws                  of YLD/Clean Fuels, Inc. dated October 6, 1995                                                                                                       |
|     |                                                                                                                                                                         |
| 3.2.10** | Bylaws                  of Entech Environmental Technologies, Inc. adopted February 4,                  2004                                                                 |
|     |                                                                                                                                                                         |
| 3.2.11** | Restated                  Bylaws of H.B. Covey, Inc. adopted April 1, 1999                                                                                                   |
|     |                                                                                                                                                                         |
| 3.3.1**  | Charter                  of the Audit Committee of the Board of Directors of Cyber Public                  Relations, Inc., adopted January 29, 2004                         |
|     |                                                                                                                                                                         |
| 3.3.2**  | Charter                  of the Compensation Committee of the Board of Directors of Cyber                  Public                  Relations, Inc., adopted January 29, 2004 |
|     |                                                                                                                                                                         |
| 4.1**    | Registration                  Rights Agreement with Barron Partners, LP regarding registration                  of                  shares, dated January 23, 2004           |
|     |                                                                                                                                                                         |
| 4.2**    | Registration                  Rights Agreement with Wood Capital Associates, regarding registration                  of                  shares, dated January 23, 2004      |
|     |                                                                                                                                                                         |
| 4.3**    | Registration                  Rights Agreement with Patricia L. Fiorese, regarding registration                  of                  shares, dated January 23, 2004          |
|     |                                                                                                                                                                         |
| 4.4**    | Registration                  Rights Agreement with Vance Luedtke, regarding registration of                  shares,                  dated January 23, 2004                |
|     |                                                                                                                                                                         |
| 4.5**    | Registration                  Rights Agreement with Diane C. Burge, regarding registration of                  shares,                  dated January 23, 2004               |
|     |                                                                                                                                                                         |
| 4.6**    | Registration                  Rights Agreement with Clayton Chase, regarding registration of                  shares,                  dated January 23, 2004                |
|     |                                                                                                                                                                         |
| 4.7**    | Registration                  Rights Agreement with James W. Moldermaker, regarding registration                  of                  shares, dated January 23, 2004         |
|     |                                                                                                                                                                         |
| 4.8**    | Registration                  Rights Agreement with J. Kevin Wood, regarding registration of                  shares,                  dated January 23, 2004                |
|     |                                                                                                                                                                         |
| 4.9**    | Registration                  Rights Agreement with Thomas Sheridan, regarding registration of                  shares,                  dated January 23, 2004              |

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|    |                                                                                                                                                                                                              |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.10**  | Registration                  Rights Agreement with San Diego Torrey Hills Capital, regarding                  registration of shares, dated January 23, 2004                                                     |
|    |                                                                                                                                                                                                              |
| 4.11**  | Registration                  Rights Agreement with Norman E. Clarke, regarding registration                  of shares,                  dated January 23, 2004                                                  |
|    |                                                                                                                                                                                                              |
| 4.12**  | Registration                  Rights Agreement with Steven R. Green, regarding registration of                  shares,                  dated January 23, 2004                                                   |
|    |                                                                                                                                                                                                              |
| 10.1**  | Robert                  K. Christie Employment Agreement, dated December 15,                  2003                                                                                                                |
|    |                                                                                                                                                                                                              |
| 10.2**  | Steven                  D. Rosenthal Employment Agreement, dated December 15,                  2003                                                                                                               |
|    |                                                                                                                                                                                                              |
| 10.3**  | Douglas                  L. Parker Employment Agreement, dated December 15, 2003                                                                                                                                  |
|    |                                                                                                                                                                                                              |
| 10.4**  | James                  R. Christ Employment Agreement, dated December 31, 2003                                                                                                                                    |
|    |                                                                                                                                                                                                              |
| 10.5**  | Stock                  Pledge Agreement between Robert K. Christie and Environmental                  Technologies, Inc. dated December 29, 2003                                                                  |
|    |                                                                                                                                                                                                              |
| 10.6**  | Stock                  Purchase Escrow Agreement between Barron Partners, LP, Cyber Public                  Relations, Inc. and Harbour, Smith, Harris &Merritt, P.C. dated                  January 21, 2004 |
|    |                                                                                                                                                                                                              |
| 10.7**  | Capital                  Stock Exchange Agreement between the Registrant and the Stockholders                  of                  Environmental Technologies, Inc., dated January 21,                  2004      |
|    |                                                                                                                                                                                                              |
| 10.8**  | Stock                  Purchase Agreement between Environmental Technologies, Inc. and                  Barron                  Partners, LP dated January 14, 2004                                               |
|    |                                                                                                                                                                                                              |
| 10.9**  | Amendment                  to Stock Purchase Agreement between Environmental Technologies,                  Inc. and                  Barron Partners, LP dated January 21, 2004                                  |
|    |                                                                                                                                                                                                              |
| 10.10** | Lease                  Agreement, effective October 1, 1999                                                                                                                                                       |
|    |                                                                                                                                                                                                              |
| 10.11** | Lease                  Agreement, effective September 1, 2001                                                                                                                                                     |
|    |                                                                                                                                                                                                              |
| 10.12** | Lease                  Agreement, effective November 15, 2002                                                                                                                                                     |
|    |                                                                                                                                                                                                              |
| 10.13** | Amendment                  No. 2 to Lease, effective July 31, 2003                                                                                                                                                |
|    |                                                                                                                                                                                                              |
| 10.14** | First                  Amendment to Lease, effective September 3, 2003                                                                                                                                            |
|    |                                                                                                                                                                                                              |
| 10.15** | Cyber                  Public Relations, Inc. A Warrant for the Purchase of Common                  Stock                                                                                                         |
|    |                                                                                                                                                                                                              |
| 10.16** | Cyber                  Public Relations, Inc. B Warrant for the Purchase of Common                  Stock                                                                                                         |

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|    |                                                                                                                                                                |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.17** | Cyber                  Public Relations, Inc. C Warrant for the Purchase of Common                  Stock                                                           |
|    |                                                                                                                                                                |
| 10.18** | Cyber                  Public Relations, Inc. D Warrant for the Purchase of Common                  Stock                                                           |
|    |                                                                                                                                                                |
| 10.19** | Cyber                  Public Relations, Inc. E Warrant for the Purchase of Common                  Stock                                                           |
|    |                                                                                                                                                                |
| 10.20** | Cyber                  Public Relations, Inc. Warrant for the Purchase of Common Stock,                  Wood                  Capital Associates                   |
|    |                                                                                                                                                                |
| 10.21** | Cyber                  Public Relations, Inc. Warrant for the Purchase of Common Stock,                  Patricia                  L. Fiorese                       |
|    |                                                                                                                                                                |
| 10.22** | Cyber                  Public Relations, Inc. Warrant for the Purchase of Common Stock,                  Vance                  Luedtke                             |
|    |                                                                                                                                                                |
| 10.23** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  Diane C. Burge                 |
|    |                                                                                                                                                                |
| 10.24** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  Clayton Chase                  |
|    |                                                                                                                                                                |
| 10.25** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  James W. Moldermaker           |
|    |                                                                                                                                                                |
| 10.26** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  J. Kevin Wood                  |
|    |                                                                                                                                                                |
| 10.27** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  Thomas Sheridan                |
|    |                                                                                                                                                                |
| 10.28** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  San Diego Torrey Hills Capital |
|    |                                                                                                                                                                |
| 10.29** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  Norman E. Clarke               |
|    |                                                                                                                                                                |
| 10.30** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  Steven R. Green                |
|    |                                                                                                                                                                |
| 10.31** | Settlement                  Agreement with Norman T. Reynolds, Esq., dated September 23, 2004                                                                       |
|    |                                                                                                                                                                |
| 10.32** | Settlement                  Agreement with Stonegate Securities, dated September 21,                  2004                                                          |
|    |                                                                                                                                                                |
| 10.33** | Settlement                  Agreement with Russell Bedford Stefanou Mirchandani LLP, dated                  September                  21, 2004                     |
|    |                                                                                                                                                                |
| 10.34** | Settlement                  Agreement with Birch Advisors Ltd. dated September 30,                  2004                                                            |
|    |                                                                                                                                                                |
| 10.35** | Settlement                  Agreement with Gerald Foster dated September 30,                  2004                                                                  |

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|    |                                                                                                                                                                                                                              |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.36** | Secured                  Convertible Note between Entech Environmental Technologies, Inc.                  and                  Barron Partners, L.P. dated September 30, 2004                                                    |
|    |                                                                                                                                                                                                                              |
| 10.37** | Cyber                  Public Relations, Inc. Warrant for the Purchase of Common Stock,                  Barron                  Partners, L.P.                                                                                   |
|    |                                                                                                                                                                                                                              |
| 10.38** | Note                  Purchase Agreement between Environmental Technologies, Inc. and                  Barron                  Partners, LP dated September 30, 2004                                                              |
|    |                                                                                                                                                                                                                              |
| 10.39** | Registration                  Rights Agreement with Barron Partners, LP regarding registration                  of                  shares, dated September 30, 2004                                                              |
|    |                                                                                                                                                                                                                              |
| 10.40** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock                  for Barron Partners, LP                                                                       |
|    |                                                                                                                                                                                                                              |
| 10.41** | Escrow                  Agreement between Entech Environmental Technologies, Inc., Robert                  K.                  Christie and Norman T. Reynolds dated September 29,                  2004                          |
|    |                                                                                                                                                                                                                              |
| 10.42** | Warrant                  Cancellation from Barron Partners, L. P. dated September 30,                  2004                                                                                                                       |
|    |                                                                                                                                                                                                                              |
| 10.43** | Settlement                  Agreement with San Diego Torrey Hills Capital, Inc. dated September                  1,                  2004                                                                                         |
|    |                                                                                                                                                                                                                              |
| 10.44** | Settlement                  Agreement with Donald G. St. Clair, CPA dated September 30,                  2004                                                                                                                     |
|    |                                                                                                                                                                                                                              |
| 10.45** | Termination                  of Investment Banking Agreement dated September 1, 2004                                                                                                                                              |
|    |                                                                                                                                                                                                                              |
| 10.46** | Note                  Purchase Agreement between Environmental Technologies, Inc. and                  Barron                  Partners, LP dated December 30, 2005.                                                              |
|    |                                                                                                                                                                                                                              |
| 10.47** | Registration                  Rights Agreement with Barron Partners, LP regarding registration                  of                  shares, dated December 30, 2005.                                                              |
|    |                                                                                                                                                                                                                              |
| 10.48** | Secured                  Convertible Note between Entech Environmental Technologies, Inc.                  and                  Barron Partners, L.P. dated December 30, 2005.                                                    |
|    |                                                                                                                                                                                                                              |
| 10.49** | Entech                  Environmental Technologies, Inc. Warrant for the Purchase of Common                  Stock,                  Barron Partners, LP.                                                                         |
|    |                                                                                                                                                                                                                              |
| 10.50** | Secured                  Convertible Note between Entech Environmental Technologies, Inc.                  and                  Barron Partners, L.P. dated October 17, 2006.                                                     |
|    |                                                                                                                                                                                                                              |
| 10.51** | Secured                  Convertible Note between Entech Environmental Technologies, Inc.                  and                  Barron Partners, L.P. dated December 11, 2006.                                                    |
|    |                                                                                                                                                                                                                              |
| 10.52** | Registration                  Rights Agreement with Barron Partners, LP regarding registration                  of                  shares, dated December 11, 2006.                                                              |
|    |                                                                                                                                                                                                                              |
| 21.1**  | Subsidiaries                                                                                                                                                                                                                      |
|    |                                                                                                                                                                                                                              |
| 31.1*   | Certification                  of Chief Executive Officer pursuant to 18 U.S.C. Sec.1350, as adopted                  pursuant to Sec.302 of the Sarbanes-Oxley Act of 2002.                                                      |
|    |                                                                                                                                                                                                                              |
| 31.2*   | Certification                  of Principal Financial and Accounting Officer pursuant to 18 U.S.C.                  Sec.1350, as adopted pursuant to Sec.302 of the Sarbanes-Oxley                  Act of                  2002. |
|    |                                                                                                                                                                                                                              |
| 32.2*   | Certification                  of Chief Executive Officer pursuant to 18 U.S.C. Sec.1350, as adopted                  pursuant to .906 of the Sarbanes-Oxley Act of 2002.                                                         |
|    |                                                                                                                                                                                                                              |
| 32.2*   | Certification                  of Principal Financial and Accounting Officer pursuant to 18 U.S.C.                  Sec.1350, as adopted pursuant to .906 of the Sarbanes-Oxley Act                  of                  2002.    |
|    |                                                                                                                                                                                                                              |

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**SIGNATURES**

|                                              |                                                                              |                                               |
|---------------------------------------------------|-----------------------------------------------------------------------------------|----------------------------------------------------|
|                                              | ENTECH                ENVIRONMENTAL TECHNOLOGIES, INC.                            |
|                                         |                                                                         |                                          |
| Date: May              21,              2007 | By:                                                                     | /s/ Burr              D              Northrop |
|                                              | Burr D Northrop                                                                   |
|                                              | Chief                Executive Officer and                Chief Financial Officer |

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