----

----

| x      | QUARTERLY      REPORT UNDER SECTION 13 OR 15(d)OF      THE SECURITIES EXCHANGE ACT OF 1934 For      the quarter ended September 30,      2008    |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                  |
|  ̈ | TRANSITION      REPORT UNDER SECTION 13 OR 15 (d)OF      THE SECURITIES EXCHANGE ACT OF 1934 For      the transition period from_______to_______ |

| Nevada                               | 87-0437723                  |
|--------------------------------------|-----------------------------|
| (State      or other Jurisdiction of | (IRS      Employer          |
| Incorporation      or Organization)  | Identification      Number) |

----

| Large      accelerated filer  ̈ | Accelerated      filer  ̈   |
|-------------------------------------|---------------------------------|
| Non-accelerated      filer  ̈   | Smaller      reporting companyx |

----

| Item      1. Consolidated Financial Statements (Unaudited)                                                   | Page                                                                                                                         |
|--------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                         |                                                                                                                         |   |
|                                                                                                         | Consolidated      Balance Sheets as of September 30, 2008 and March 31, 2008                                                 | 3 |
|                                                                                                         |                                                                                                                         |   |
|                                                                                                         | Consolidated      Statements of Operations for the three and six month periods      endedSeptember      30, 2008 and 2007    | 4 |
|                                                                                                         |                                                                                                                         |   |
|                                                                                                         | Consolidated      Statements of Cash Flows for the six month period endedSeptember      30, 2008 and 2007                    | 5 |
|                                                                                                         |                                                                                                                         |   |
|                                                                                                         | Consolidated      Statement of Changes in Stockholders’ Deficit for the six month period      ended September 30, 2008 | 6 |
|                                                                                                         |                                                                                                                         |   |
|                                                                                                         | Selected      notes to consolidated financial statements                                                                     | 7-9 |
|                                                                                                         |                                                                                                                         |   |
| Item      2. Management's Discussion and Analysis of Financial Condition and      Results of Operations | 10-13                                                                                                                        |
|                                                                                                         |                                                                                                                         |   |
| Item      3. Quantitative and Qualitative Disclosures About Market    Risk                                   | 13                                                                                                                           |
|                                                                                                         |                                                                                                                         |
| Item      4T. Controls and Procedures                                                                        | 13                                                                                                                           |

| Item      1. Legal Proceedings                                              | 14 |
|-----------------------------------------------------------------------------|----|
| Item      2. Unregistered Sales of Equity Securities and Use of    Proceeds | 14 |
| Item      3. Defaults Upon Senior Securities                                | 15 |
| Item      4. Submission of Matters of a Vote of Security Holders            | 15 |
| Item      5. Other information                                              | 15 |
| Item      6. Exhibits                                                       | 15 |

----

|                                                                                                                                                 |   | September 30,      20082008 |        |   | March 31,2008 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|-------------|--------|---------------|--------|
|                                                                                                                                                 |   |                        |        |   |          |   |
| ASSETS                                                                                                                                               |   |                        |        |   |          |   |
| Current    assets:                                                                                                                                   |   |                        |        |   |          |   |
| Cash                                                                                                                                                 |   | $                           | 11,039      |   |          | $      | 8,821 |   |
| Prepaid      expenses                                                                                                                                |   |                        | 86,960      |   |          |   | - |   |
| Loan costs, net of accumulated      amortization of $243,995and $229,987,      respectively                                                          |   |                        | 31,575      |   |          |   | 45,583 |   |
| Total current      assets                                                                                                                            |   |                        | 129,574     |   |          |   | 54,404 |   |
|                                                                                                                                                 |   |                        |        |   |          |   |   |   |
| Property and equipment, net      accumulated depreciationof $995,256 and $936,332,      respectively                                                 |   |                        | 154,172     |   |          |   | 206,096 |   |
| Intangible asset –      patent                                                                                                                 |   |                        | 5,300       |   |          |   | - |   |
| Deposits                                                                                                                                             |   |                        | 771,937     |   |          |   |   |   |
| TOTALASSETS                                                                                                                                          |   | $                           | 1,060,983   |   |          | $      | 260,500 |   |
|                                                                                                                                                 |   |                        |        |   |          |   |   |   |
| LIABILITIES                                                                                                                                          |   |                        |        |   |          |   |   |   |
| Current      liabilities:                                                                                                                            |   |                        |        |   |          |   |   |   |
| Accounts      payable                                                                                                                                |   | $                           | 1,379,661   |   |          | $      | 1,345,174 |   |
| Accrued      expenses                                                                                                                                |   |                        | 2,179,089   |   |          |   | 2,189,269 |   |
| Notes payable - current      portion                                                                                                                 |   |                        | 1,988,440   |   |          |   | 1,092,126 |   |
| Settlement      obligation                                                                                                                           |   |                        | 8,686,824   |   |          |   | 8,686,824 |   |
| Short-term convertible debt – related      parties                                                                                             |   |                        | 2,880,149   |   |          |   | 2,887,013 |   |
| Total current      liabilities                                                                                                                       |   |                        | 17,114,163  |   |          |   | 16,200,406 |   |
|                                                                                                                                                 |   |                        |        |   |          |   |   |   |
|   Convertible debt less      current portion – related parties                                                                       |   |                        | 1,500,000   |   |          |   | - |   |
|                                                                                                                                                 |   |                        |        |   |          |   |   |   |
| Total      liabilities                                                                                                                               |   |                        | 18,614,163  |   |          |   | 16,200,406 |   |
|                                                                                                                                                 |   |                        |        |   |          |   |   |   |
| Commitments and      contingencies                                                                                                                   |   |                        | -           |   |          |   | - |   |
|                                                                                                                                                 |   |                        |        |   |          |   |   |   |
| STOCKHOLDERS’      DEFICIT                                                                                                                     |   |                        |        |   |          |   |   |   |
| Preferred stock, 300,000,000      shares authorized,none issued and      outstanding                                                                 |   |                        | -           |   |          |   | - |   |
| Common stock, $.001 par value;      300,000,000 shares authorized; 181,417,267 and 106,969,733 shares issued and      outstanding, respectively |   |                        | 181,416     |   |          |   | 106,970 |   |
| Additional paid-in      capital                                                                                                                      |   |                        | 52,618,044  |   |          |   | 47,294,900 |   |
| Accumulated      deficit                                                                                                                             |   |                        | (70,352,640 | )      |          |   | (63,341,776 | ) |
| Total stockholders’      deficit                                                                                                               |   |                        | (17,553,180 | )      |          |   | (15,939,906 | ) |
| TOTAL LIABILITIES AND      STOCKHOLDERS’ DEFICIT                                                                                               |   | $                           | 1,060,983   |   |          | $      | 260,500 |   |
|                                                                                                                                                 |   |                        |        |   |          |   |   |   |

----

|                                            |   | Three      months endedSeptember      30, |        |   | Six      months endedSeptember      30, |   |
|-------------------------------------------------|--------|-------------------------------------------|-------------|--------|-----------------------------------------|--------|
|                                            |   | 2008                                      |        |   | 2007                                    |   |   | 2008 |   |   | 2007 |   |
|                                            |   |                                      |        |   |                                    |   |   |   |   |   |   |   |
| Revenues                                        |   | $                                         | -           |   |                                    | $      | 22,750 |   |   | $ | - |   |   | $ | 22,750 |   |
|                                            |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Operating      expenses                         |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Late      fees related to settlement agreement  |   |                                      | -           |   |                                    |   | 1,006,668 |   |   |   | - |   |   |   | 1,866,708 |   |
| Depreciation      and amortization              |   |                                      | 25,962      |   |                                    |   | 32,966 |   |   |   | 51,924 |   |   |   | 67,905 |   |
| General      and administrative                 |   |                                      | 6,410,526   |   |                                    |   | 318,496 |   |   |   | 6,686,232 |   |   |   | 640,535 |   |
|                                            |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Total      expenses                             |   |                                      | 6,436,488   |   |                                    |   | 1,358,130 |   |   |   | 6,738,156 |   |   |   | 2,575,148 |   |
|                                            |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Loss      from operations                       |   |                                      | (6,436,488  | )      |                                    |   | (1,335,380 | ) |   |   | (6,738,156 | ) |   |   | (2,552,398 | ) |
|                                            |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Other      income (expense)                     |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Gain      on settlement of debt                 |   |                                      | -           |   |                                    |   | - |   |   |   | - |   |   |   | 15,049 |   |
| Interest      expense                           |   |                                      | (153,129    | )      |                                    |   | (110,354 | ) |   |   | (272,708 | ) |   |   | (222,656 | ) |
|                                            |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Net      income ( loss)                         |   | $                                         | (6,589,617  | )      |                                    | $      | (1,445,734 | ) |   | $ | (7,010,864 | ) |   | $ | (2,760,005 | ) |
|                                            |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Basic      and diluted:                         |   |                                      |        |   |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Loss      per share                             |   | $                                         | (0.04       | )      |                                    | $      | (0.01 | ) |   | $ | (0.05 | ) |   | $ | (0.03 | ) |
| Weighted      average common shares outstanding |   |                                      | 156,926,195 |   |                                    |   | 97,060,667 |   |   |   | 134,276,016 |   |   |   | 96,816,931 |   |

----

|                                                                                                         |   | Six Months      Ended |       |
|--------------------------------------------------------------------------------------------------------------|--------|-----------------------|------------|
|                                                                                                         |   | September    30,      |       |
|                                                                                                         |   | 2008                  |       |   | 2007 |   |
|                                                                                                         |   |                  |       |   |   |   |
| CASH FLOWS FROM OPERATING      ACTIVITIES                                                                    |   |                  |       |   |   |   |
| Net loss                                                                                                     |   | $                     | (7,010,864 | ) |   | $ | (2,760,005 | ) |
| Adjustments to reconcile net loss      to cash used in operating activities:                                 |   |                  |       |   |   |   |   |   |
| Depreciation and      amortization                                                                           |   |                  | 51,924     |   |   |   | 67,905 |   |
| Amortization of deferred finance      costs                                                                  |   |                  | 14,008     |   |   |   | - |   |
| Common stock issued for      services                                                                        |   |                  | 843,004    |   |   |   | 231,164 |   |
| Common stock issued for services related to the      purchase of asset - General Synfuels      International |   |                  | 2,994,700  |   |   |   | - |   |
| Payable issued for services      related to the purchase of asset - General Synfuels      International      |   |                  | 2,500,000  |   |   |   | - |   |
| Common stock issued for vendor      payable                                                                  |   |                  | 129,969    |   |   |   | - |   |
| Imputed      interest                                                                                        |   |                  | 61,117     |   |   |   | 22,357 |   |
| Gain on settlement of      debt                                                                              |   |                  | -          |   |   |   | (15,049) |   |
|                                                                                                         |   |                  |       |   |   |   |   |   |
| Changes in assets and      liabilities:                                                                      |   |                  |       |   |   |   |   |   |
| Accounts payable and accrued    expenses                                                                     |   |                  | (170,574   | ) |   |   | 68,133 |   |
| Accounts payable – related      party                                                                  |   |                  | 60,199     |   |   |   | (48,150) |   |
| Accrued interest – related      parties                                                                |   |                  | 18,478     |   |   |   | - |   |
| Deposits                                                                                                     |   |                  | (652,056   | ) |   |   | - |   |
| Prepaid      expenses                                                                                        |   |                  | (11,960    | ) |   |   | - |   |
| Account      receivable                                                                                      |   |                  | -          |   |   |   | (22,750) |   |
| Accrued settlement      liability                                                                            |   |                  | -          |   |   |   | 2,006,428 |   |
| Accrued officers      compensation                                                                           |   |                  |       |   |   |   | 120,000 |   |
| NET CASH USED IN OPERATING      ACTIVITIES                                                                   |   |                  | (1,172,055 | ) |   |   | (329,967 | ) |
|                                                                                                         |   |                  |       |   |   |   |   |   |
| CASH FLOWS FROM FINANCING      ACTIVITIES                                                                    |   |                  |       |   |   |   |   |   |
| Proceeds from stockholder loans,      net                                                                    |   |                  | 3,000      |   |   |   | 336,500 |   |
| Repayment on related party      debt                                                                         |   |                  | (88,541    | ) |   |   | - |   |
| Proceeds from subscription      receivable                                                                   |   |                  | -          |   |   |   | 250,000 |   |
| Financing    costs                                                                                           |   |                  | -          |   |   |   | (47,347 | )  |
| Proceeds from issuance of common      stock                                                                  |   |                  | 1,363,500  |   |   |   | - |   |
| Principal payments on short-term      debt                                                                   |   |                  | (103,686   | ) |   |   | - |   |
| Principal payments on long-term      debt                                                                    |   |                  | -          |   |   |   | (223,023 | )  |
| NET CASH PROVIDED BY FINANCING      ACTIVITIES                                                               |   |                  | 1,174,273  |   |   |   | 316,130 |   |
|                                                                                                         |   |                  |       |   |   |   |   |   |
| NET INCREASE IN      CASH                                                                                    |   |                  | 2,218      |   |   |   | (13,837) |   |
| CASH AT BEGINNING OF      PERIOD                                                                             |   |                  | 8,821      |   |   |   | 23,182 |   |
| CASH AT END OF      PERIOD                                                                                   |   | $                     | 11,039     |   |   | $ | 9,345 |   |
|                                                                                                         |   |                  |       |   |   |   |   |   |
|                                                                                                         |   |                  |       |   |   |   |   |   |
| SUPPLEMENTAL CASH FLOW      INFORMATION:                                                                     |   |                  |       |   |   |   |   |   |
| Interest    paid                                                                                             |   | $                     | 169,192    |   |   | $ | 35,100 |   |
| Taxes paid                                                                                                   |   |                  | -          |   |   |   | - |   |
|                                                                                                         |   |                  |       |   |   |   |   |   |
| Non-cash financing and investing      activities:                                                            |   |                  |       |   |   |   |   |   |
| Common stock issued for      asset                                                                           |   | $                     | 5,300      |   |   |   | - |   |
| Deposit included in accounts      payable                                                                    |   | $                     | 119,881    |   |   |   | - |   |
| Prepaid compensation in accounts      payable                                                                |   | $                     | 75,000     |   |   |   | - |   |
| Common stock issued for debt      repayment                                                                  |   | $                     | -          |   |   | $ | 26,000 |   |

----

|                                                                  |   | CommonShares |        |   | StockAmount |   |    | AdditionalPaid-inCapital |   |   | TreasuryStock |   |   | AccumulatedDeficit |     |   | Total  |   |
|-----------------------------------------------------------------------|--------|--------------|-------------|--------|-------------|--------|---------|--------------------------|--------|--------|---------------|--------|--------|--------------------|----------|--------|--------|--------|
| Balances at      March 31, 2008                             |   |         | 106,969,733 |   |        | $      | 106,970 |                     |   | $      | 47,494,900    |   |   | $                  | (200,000 | )      |   | $      | (63,341,776 | ) |   | $ | (15,939,906 | ) |
|                                                                  |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for      stock payable                       |   |         | 1,708,890   |   |        |   | 1,708   |                     |   |   | 128,261       |   |   |               |     |   |   |   |   |   |   |   | 129,969 |   |
|                                                                  |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for      services                            |   |         | 12,675,312  |   |        |   | 12,676  |                     |   |   | 830,328       |   |   |               |     |   |   |   |   |   |   |   | 843,004 |   |
|                                                                  |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   |   |   |   |   |   |   |
| Issuance of common      stockfor cash                                 |   |         | 26,729,999  |   |        |   | 26,729  |                     |   |   | 1,336,771     |   |   |               |     |   |   |   |   |   |   |   | 1,363,500 |   |
|                                                                  |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   |   |   |   |   |   |   |
| Issuance of common stock for      General Synfuels      International |   |         | 33,333,333  |   |        |   | 33,333  |                     |   |   | 2,966,667     |   |   |               |     |   |   |   |   |   |   |   | 3,000,000 |   |
|                                                                  |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   |   |   |   |   |   |   |
| Imputed      Interest                                                 |   |         |        |   |        |   |    |                     |   |   | 61,117        |   |   |               |     |   |   |   |   |   |   |   | 61,117 |   |
|                                                                  |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   |   |   |   |   |   |   |
| Net loss                                                              |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   | (7,010,864 | ) |   |   | (7,010,864 | ) |
|                                                                  |   |         |        |   |        |   |    |                     |   |   |          |   |   |               |     |   |   |   |   |   |   |   |   |   |
| Balances at      September 30, 2008                         |   |         | 181,417,267 |   |        | $      | 181,416 |                     |   | $      | 52,818,044    |   |   | $                  | (200,000 | )      |   | $      | (70,352,640 | ) |   | $ | (17,553,180 | ) |

----

----

During thesix months ended September 30, 2008 we issued:

| ·   | 10,050,312 shares of stock valued at      $666,754 to various individuals for      consulting services. The value of the stock was based on the quoted market      price on the measurement date, which was      primarily the date of      grant. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | 2,625,000 shares of common stock      valued at $176,250 to new management as sign on bonuses. The value of the      stock was based on the quoted market price on the date of      grant. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | 1,708,890 shares of stock valued at      $129,969 for a stock payable pursuant to a      consulting agreement. |
|--------------------|----------------------------------------------------------------------------------------------------------------|

| ·   | 26,729,999 shares of stock valued at      $1,363,500 to various individuals for      cash. |
|--------------------|--------------------------------------------------------------------------------------------|

| ·   | 33,333,333 shares of common stock      valued at $3,000,000 in connection with the      acquisition of      assets from the      shareholders of General Synfuels      International. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On October 6, 2008 we granted      1,397,773 shares of our common stock valued at $83,866 or $0.06 per      share to      managements for      services preformed. The value of the stock was based      on the quoted market price on the date of  grant. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On November 5, 2008 we granted      1,226,666 shares of      our common      stock valued at      $36,780 or      $0.03 per share to      various individuals for consulting services. The value of the stock was      based on the quoted market price on the date of    grant. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | On November 5, 2008 we granted      1,111,111 shares of our common stock valued at $33,333 or $0.03 per      share to      management for      services preformed. The value of the stock was based      on the quoted market price on the date of  grant. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

RES

----

| ·   | On July 7, 2008 we issued      2,000,000 shares of      our common      stock valued at      $120,000 or $0.06 per      share to      management      a sign on      bonuses. The value of the stock was based      on the quoted market price on the date of  grant. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On July 7, 2008 we issued      7,500,000 shares of      our common      stock valued at      $300,000 or $0.04 per      share to various      individuals for cash. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On July 14, 2008 we issued      368,228 shares of      our common      stock valued at      $27,617 or $0.075 per share to various individuals      for consulting services. The value of the stock was based on the quoted      market price on the date ofgrant. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On July 14, 2008 we issued      1,250,000 shares of      our common      stock valued at      $50,000 or $0.04 per      share to various      individuals for cash. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On July 22, 2008 we issued      750,878 shares of      our common      stock valued at      $37,544 or      $0.05 per share to      various individuals for consulting services. The value of the stock was      based on the quoted market price on the date of    grant. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On July 22, 2008 we issued      2,000,000 shares of      our common      stock valued at      $100,000 or $0.05 per      share to various      individuals for cash. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On July 29, 2008 we issued      6,779,999 shares of      our common      stock valued at      $508,500 or $0.075      per share to various      individuals for cash. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On August 8, 2008 we issued      1,200,000 shares of      our common      stock valued at      $60,000 or $0.05 per      share to an individual for  cash. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On August 8, 2008 we issued      625,000 shares of      our common      stock valued at      $56,250 or $0.09 per      share to various      employees and management as sign on      bonuses. The value of the stock was based      on the quoted market price on the date of  grant. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On August 15, 2008 we acquired General Synfuels      International, Inc. (“GSI”), a Nevada private company, which owns the      world-wide proprietary rights, patent, technology, construction plans and      materials and operational capability for a gasification process to recover      the oil and gas from oil shale. On August 15, 3008 we issued      33,333,333 shares of our common stock valued at $3,000,000 or $0.09 per      share and      $2,500,000 in the      form of convertible promissory notes to the three stockholders of GSI,      including our director, Mr. Larry Vance. At the election of ESSI, each      Promissory Note payable can be converted into ESSI common stock at a 40%      discount to the average trading price of ESSI common      stock 5 days prior to the emission of  payment. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On August 15, 2008 we issued      1,420,455 shares of      our common      stock valued at      $127,841 or $0.09 per share to      individual for      consulting services. The value of the stock was based on the quoted market      price on the date of grant. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | On September 26, 2008 we issued      2,693,578 shares of      our common      stock valued at      $188,550 or $0.07 per share to various      individuals for consulting services. The value of the stock was based on      the quoted market price on the date of  grant. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Exhibit      Number | Description                                                                                                                                                                                                                                                                                   |
|---------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                |                                                                                                                                                                                                                                                                                          |
| 3.1                 | Articles      of Incorporation, as amended (Incorporated by reference to Exhibit 3.1 to      the Registrant's Forms 10-K for the fiscal years ended March 31, 1995 and      March 31, 1996).                                                                                                  |
|                |                                                                                                                                                                                                                                                                                          |
| 3.2                 | Bylaws      (Incorporated by reference to Exhibit 3.2 to the Registrants’ Form 10-K      for the fiscal year ended March 31, 1995).                                                                                                                                                     |
|                |                                                                                                                                                                                                                                                                                          |
| 10.1                | Purchase      and Sale of Business Agreement between Earth Search Sciences, Inc. and Ken      Danchuk, Ron McQueen and Larry Vance dated August 15, 2008 (Incorporated      by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8K      as filed September 9, 2008) |
|                |                                                                                                                                                                                                                                                                                          |
| 10.2                | Promissory      Note of Earth Search Sciences, Inc. in favor of Ken Danchuk dated August      15, 2008 (Incorporated by reference to Exhibit 10.2 to the Registrant’s      Current Report on Form 8K as filed September 9, 2008)                                                        |
|                |                                                                                                                                                                                                                                                                                          |
| 10.3                | Promissory      Note of Earth Search Sciences, Inc. in favor of Ron McQueen dated August      15, 2008 (Incorporated by reference to Exhibit 10.3 to the Registrant’s      Current Report on Form 8K as filed September 9, 2008)                                                        |
|                |                                                                                                                                                                                                                                                                                          |
| 10.4                | Promissory      Note of Earth Search Sciences, Inc. in favor of Larry Vance dated August      15, 2008 (Incorporated by reference to Exhibit 10.4 to the Registrant’s      Current Report on Form 8K as filed September 9, 2008)                                                        |
|                |                                                                                                                                                                                                                                                                                          |
| 10.5                | Agreement      for Consulting Services between Earth Search Sciences, Inc. and Ken      Danchuk dated August 15, 2008 (Incorporated by reference to Exhibit 10.5      to the Registrant’s Current Report on Form 8K as filed September 9,      2008)                                    |
|                |                                                                                                                                                                                                                                                                                          |
| 10.6                | Agreement      for Consulting Services between Earth Search Sciences, Inc. and Ron      McQueen dated August 15, 2008 (Incorporated by reference to Exhibit 10.6      to the Registrant’s Current Report on Form 8K as filed September 9,      2008)                                    |
|                |                                                                                                                                                                                                                                                                                          |
| 10,7                | Agreement      for Consulting Services between Earth Search Sciences, Inc. and Larry      Vance dated August 15, 2008 (Incorporated by reference to Exhibit 10.7 to      the Registrant’s Current Report on Form 8K as filed September 9,      2008)                                    |
|                |                                                                                                                                                                                                                                                                                          |
| 31.1                | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. (Filed      herewith)                                                                                                                                                                                           |

----

|   |                                                                                                |
|--------|-----------------------------------------------------------------------------------------------------|
| 31.2   | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. (Filed      herewith) |
|   |                                                                                                |
| 32.1   | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. (Filed      herewith) |
|   |                                                                                                |
| 32.2   | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. (Filed      herewith) |

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|                         | EARTH      SEARCH SCIENCES, INC.  |
|------------------------------|----------------------------------------|
|                         |                                   |
| Date:      November 19, 2008 | /s/ Luis F.      Lugo                  |
|                         | Luis      F. Lugo                      |
|                         | Principal      Executive Officer       |

|                         |                              |
|------------------------------|-----------------------------------|
| Date:      November 19, 2008 | /s/ Charles G.      Bridge        |
|                         | Charles      Bridge               |
|                         | Principal      Accounting Officer |