This Form 10-QSB is presently being reviewed by an Independent Registered Public
Accounting Firm.  A formal 10-QSB will be filed after the holiday.


                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  FORM 10-QSB

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

               For the quarterly period ended: SEPTEMBER 30, 2006
                           Commission File No. 0-19566

                          EARTH SEARCH SCIENCES, INC.
                          ----------------------------
             (Exact Name of Registrant as Specified in its Charter)

                    UTAH                                    87-0437723
      (State or other Jurisdiction of                   (IRS Employer ID)
       Incorporation or Organization)


                    306 STONER LOOP ROAD, LAKESIDE, MT 59922
                    ----------------------------------------
          (Address of Principal Executive Offices, Including Zip Code)

Registrant's telephone number, including area code:   (406) 751-5200

Indicate by check mark whether the Registrant (1) has filed all reports required
to  be  filed  by Section 13 or 15(d) of the Securities and Exchange Act of 1934
during  the  preceding 12 months (or for such shorter period that the Registrant
was  required  to  file  such  reports), and (2) has been subject to such filing
requirement  for  the  past  90  days.  Yes  X     No

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

The  number  of shares outstanding of each of the registrant's classes of common
stock, as of September 30, 2006, covered by this report: 81,286,723 shares.  The
registrant  has  only  one  class  of  common  stock.

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


                                                                               1
<PAGE>
<TABLE>
<CAPTION>
                           EARTH SEARCH SCIENCES, INC.

                                TABLE OF CONTENTS

                                   FORM 10-QSB

                        QUARTER ENDED SEPTEMBER 30, 2006

                                     PART I
                                     ------

                              FINANCIAL INFORMATION
                              ---------------------



<S>                                                                      <C>

ITEM 1. CONSOLIDATED FINANCIAL STATEMENTS                                PAGE
                                                                         ----

        Consolidated Balance Sheet as of September 30, 2006 (unaudited)     3

        Consolidated Statements of Operations for the Three
          Months Ended September 30, 2006 and 2005 (unaudited)              4

        Consolidated Statements of Cash Flows for the Six
          Months Ended September 30, 2006 and 2005 (unaudited)              5

        Selected Notes to Consolidated Financial Statements                 6

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF
        FINANCIAL CONDITION AND RESULTS OF OPERATIONS                     7-9

ITEM 3. CONTROLS AND PROCEDURES                                            10


                                     PART II
                                     -------

                             OTHER INFORMATION REQUIRED
                             --------------------------

Item 1.Legal Proceedings                                                   10
Item 2.Changes in Securities                                               10
Item 3.Defaults Upon Senior Securities                                     10
Item 4.Submission of Matters of a Vote of Security Holders                 10
Item 5.Other information                                                   10
Item 6.Exhibits and Reports on Form 8-K                                    10
</TABLE>


                                                                               2
<PAGE>
<TABLE>
<CAPTION>
Earth Search Sciences, Inc.
Consolidated Balance Sheets (Unuadited)
--------------------------------------------------------------------------------


                                                                        September 30, 2006    March 31, 2006
                                                                       --------------------  ----------------
<S>                                                                    <C>                   <C>
Current assets:
    Cash                                                               $             5,826   $        40,900
    Accounts receivable, net of  $0 allowance for doubtful accounts                 43,367            16,971
    Loan costs, net of $295,161 and $227,075 accumulated amortization               30,397           166,569
                                                                       --------------------  ----------------
Total current assets                                                                79,590           224,440

    Property and equipment, net of $761,597 and $735,635 accumulated
depreciation and amortization                                                      361,868           413,793
                                                                       --------------------  ----------------
TOTAL ASSETS                                                           $           441,458   $       638,233
                                                                       ====================  ================

Liabilities
Current liabilities:
    Current portion of notes payable                                   $           843,947   $       880,934
    Settlement obligation                                                        3,937,318         2,820,099
    Accrued officers' compensation                                               1,027,986           907,983
    Accounts payable                                                            11,224,464        11,641,757
    Accrued payroll & payroll taxes                                                225,144           179,890
    Due to related parties                                                       2,622,192         2,368,509
    Investor deposit                                                               377,715                 -
                                                                       --------------------  ----------------
Total current liabilities                                                       20,258,766        18,799,172

Long Term Liabilities
    Notes payable less current portion                                             337,283           349,303
                                                                       --------------------  ----------------
Total liabilities                                                               20,596,049        19,148,475
                                                                       --------------------  ----------------

Commitments and contingencies
 Stockholders' deficit
    Series A preferred stock; 200,000 shares authorized, none
issued and outstanding; liquidation preference $1,000,000                                                  -
    Common stock, $.001 par value; 200,000,000 shares
    Issued and outstanding                                                          80,515            77,698
    Additional paid-in capital                                                  44,314,096        43,495,841
    Treasury stock                                                                (200,000)         (200,000)
    Accumulated deficit                                                        (61,883,745)      (61,883,781)
                                                                       --------------------  ----------------
Total stockholders' deficit                                                    (17,689,134)      (18,510,242)
                                                                       --------------------  ----------------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT                            $           441,458   $       638,233
                                                                       ====================  ================
</TABLE>

          See accompanying notes to consolidated financial statements


                                                                               3
<PAGE>
<TABLE>
<CAPTION>
Earth Search Sciences, Inc.
Consolidated Statement of Operations (unaudited)
--------------------------------------------------------------------------------

                                                         Three Months                             Six Months
                                                      Ended September 30,                     Ended September 30,
                                            --------------------------------------  --------------------------------------
                                                   2006                2005                2006                2005
                                            ------------------  ------------------  ------------------  ------------------
<S>                                         <C>                 <C>                 <C>                 <C>
Revenue                                     $          43,250   $         197,785   $          91,429   $         272,667
                                            ------------------  ------------------  ------------------  ------------------

Expenses
    General and administrative                       (841,370)           (395,150)         (2,080,511)           (998,949)
    Depreciation and Amortization Expense             (51,925)                  -             (51,925)                  -

Loss from operations                                 (893,295)           (197,365)         (2,132,436)           (727,282)

Other income (expense)
  Interest expense                                   (310,908)            (81,299)           (424,446)           (288,291)
                                            ------------------  ------------------  ------------------  ------------------

Net loss                                    $      (1,160,953)  $        (278,664)  $      (2,465,453)  $      (1,015,573)
                                            ==================  ==================  ==================  ==================

Basic and diluted loss per share            $            0.00   $            0.00   $            0.01   $            0.01

Weighted average common                                                74,788,690                              74,317,270
</TABLE>

          See accompanying notes to consolidated financial statements


                                                                               4
<PAGE>
<TABLE>
<CAPTION>
Earth Search Sciences, Inc.
Consolidated Statements of Cash Flows (unaudited)
--------------------------------------------------------------------------------

                                                                                      Three Months
                                                                                   Ended September 30,
                                                                                  2006             2005
                                                                             ---------------  ---------------
<S>                                                                          <C>              <C>
Cash flows from operating activities:
Net loss                                                                     $   (1,602,332)  $   (1,015,573)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and depletion                                            107,254          120,146
Common stock for services and interest expense                                      920,422          420,997
Warrants for services                                                                     -           17,182
Changes in assets and liabilities
    Accounts receivable                                                             (39,873)         (82,002)
    Other current assets                                                                  -              500
    Accounts payable and accrued expenses                                           591,811          103,631
    Accounts payable to related parties                                              93,900          108,530
    Accrued interest                                                                 15,282          107,909
    Deferred officers' compensation                                                 120,000          120,000
                                                                             ---------------  ---------------
Net cash provided by (used in) operating activities                                (107,119)         (98,680)

Cash flows from financing activities:
  Proceeds from shareholder loans, net                                                    -           80,001
  Proceeds from sale of stock                                                             -           62,500
  Repayments on notes payable                                                        75,000          (27,248)
                                                                             ---------------  ---------------
Net cash provided by financing activities                                            75,000          115,253
                                                                             ---------------  ---------------

Net increase in cash                                                                 32,119           16,573
Cash at beginning of period                                                          41,438            9,175
                                                                             ---------------  ---------------
Cash at end of period                                                        $        9,319   $       25,748
                                                                             ===============  ===============

Supplemental disclosures:
Income taxes paid                                                            $            -   $            -
Interest paid                                                                             -                -

Non-cash activities:
Equity issued for loan extension                                                          -          216,219
</TABLE>
          See accompanying notes to consolidated financial statements


                                                                               5
<PAGE>
                           EARTH SEARCH SCIENCES, INC
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1 - BASIS OF PRESENTATION

The  accompanying  unaudited  interim  financial  statements  of  Earth  Search
Sciences,  Inc.  ("ESSI")  have  been  prepared  in  accordance  with accounting
principles  generally  accepted in the United States of America and the rules of
the  Securities  and  Exchange  Commission  ("SEC"),  and  should  be  read  in
conjunction with the audited financial statements and notes thereto contained in
ESSI's Annual Report filed with the SEC on 10-KSB. In the opinion of management,
all  adjustments,  consisting  of  normal recurring adjustments, necessary for a
fair  presentation  of  financial position and the results of operations for the
interim  periods presented have been reflected herein. The results of operations
for  the  interim  periods  are  not necessarily indicative of the results to be
expected  for  the  full  year.  Notes  to  the financial statements which would
substantially  duplicate  the  disclosure  contained  in  the  audited financial
statements  for  2006  as  reported  in  the  10-KSB  have  been  omitted.

NOTE 2 - EQUITY

During the quarter ended June 30, 2006:

     -    ESSI  issued  1,553,561  common shares valued at market of $533,326 to
          various  individuals  for  consulting  services.

     -    ESSI  issued 400,000 common shares to a debtor for a loan extension to
          September  15,  2006.  The shares were valued at market of $72,000 and
          classified  as  shares  payable  as  of  March  31,  2006.

During the quarter ended September 30, 2006:

     -    ESSI  issued  485,333  common  shares  valued at market of $387,096 to
          various  individuals  for  consulting  services.

     -    ESSI  issued  375,000  common shares valued at market of $75,000 to an
          individual  that  elected  to  convert a promissory note with right of
          conversion.

NOTE 3 - LITIGATION

ESSI was in dispute with another party over a leaseback purchase agreement for a
Hyperspectral  Probe.  During  the  fourth  quarter of fiscal 2005, both parties
signed  a mutual release in which ESSI was to return the Probe and ESSI would be
released  of  amounts  owed  to  the  other  party  as  of the date the Probe is
returned. ESSI agreed to return the Probe at the end of August 2005; however, as
of  September 30, 2006, ESSI has not returned the Probe. As a result, ESSI is in
default,  and  based on the terms of the settlement agreement, ESSI is obligated
to pay significant late fees. Based on the terms of the settlement agreement, as
of  September  30,  2006,  management  estimates the settlement obligation to be
$3,338,097  which  reflects  a 5% late fee imputed each month on the outstanding
balance  due. As of September 30, 2006, management has recognized an accrual for
the  estimated  obligation.


                                                                               6
<PAGE>
                      MANAGEMENT'S DISCUSSION AND ANALYSIS
                OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

RESULTS  OF  OPERATIONS
-----------------------

Historically  ESSI's core business has been focused on collecting and processing
airborne  hyperspectral  data for the production of detailed surface maps. These
maps  indicate  the  exact  chemical  and  physical  characteristics  of all the
materials  exposed on the surface of the Earth. The Company was one of the early
pioneers  in  developing  the technology globally and has now served a number of
clients  in  many  countries.

The company realizes that opportunity exists in using the technology to discover
properties  for  mineral  and  hydrocarbon exploitation. It was a natural growth
step  to  create  a  strategy  of developing subsidiary companies in key natural
resource  markets  wherein  exploration  discoveries  could  be  maximized  by
"in-house"  development.  The company is currently pursuing these avenues in the
mineral  and  oil  and  gas  industries

The  Company  recognized revenue of $43,250 in the second quarter of fiscal 2007
compared  with  $197,785  in the second quarter of fiscal 2006.  Included in the
second  quarter of 2007 is $0 in revenue from Oil and Gas Properties compared to
$72,940  in  revenue  in  the  second  quarter  of  2006.

Except  for  fractional  ownership  and  several  wells on oil and gas producing
properties,  ESSI  has  no  other  active  operations  at  this  time.

General  and  administrative expenses for the second quarter of fiscal 2007 were
$841,370  compared  with  $395,150  in  the  second  quarter  of  fiscal  2006.

Interest  expense  for  the  three  months ended September 30, 2006 and 2005 was
$310,908  and  $81,299,  respectively.

LIQUIDITY  AND  CAPITAL  RESOURCES
----------------------------------

Net cash provided by operating activities was $107,119 for the six  months ended
September  30,  2006.  Net cash used in operating activities was $98,680 for the
six  months  ended  September  30,  2005  resulting primarily from a net loss of
$297,832  net  of  certain  non-cash  expenses.

The  Company  is  experiencing working capital deficiencies because of operating
losses and capital expenditures.  The Company and its subsidiaries have operated
with  funds  received  from  the sale of common stock, the issuance of notes and
operating revenue.  The ability of the Company to continue as a going concern is
dependent  upon  continued debt or equity financings until or unless the Company
is able to generate cash flows to sustain ongoing operations.  The Company plans
to  increase  the  number  of  revenue  producing  services  through  the use of
additional  hyperspectral  instruments  and thereby continue as a going concern.
There  can  be  no  assurance that the Company can generate sufficient operating
cash  flows  or  raise  the  necessary  funds  to  continue  as a going concern.

FUTURE  OPERATIONS
------------------

In  the  future,  the  Company intends to continue with its efforts to establish
subsidiary  companies  that  are  capable  of  driving  demand for hyperspectral
services  in a particular industry. This is in addition to attending to the core
business  segment of hyperspectral services, including surveying and processing,
to  third  parties  in the national security, mineral, hydrocarbon, forestry and
environmental  areas.

Each subsidiary will focus on a specific sector of commercial remote sensing and
have  a  management  team  with relevant skills and expertise.  The Company will
provide  a  license  to  use  the  Company's


                                                                               7
<PAGE>
hyperspectral  instruments and processing support. This strategy creates a ready
market  for the Company, as well as positioning the Company to receive a royalty
from  any  resource development that occurs as a result of the subsidiaries' use
of  the  Company's instruments and technology. Additional capital will be raised
for  each  subsidiary  by  means  of  private  placements  or  public offerings.

The  Company's intent is to create partnerships, strategic alliances, mergers or
acquisitions for the subsidiaries as the most expeditious and cost-effective way
to  grow  the  commercial  hyperspectral  remote  sensing  market.

In  this  regard,  Petro  Probe,  Inc.  (PPI) the Company's hydrocarbon industry
subsidiary has entered into a license for the production of oil and gas from oil
shale.  The  license  was  obtained  from  a  private company and patent holder,
General  Synfuels  International,  Inc.  (GSI).  which  provided an unrestricted
license to a patented application entitled "Recovery of Products from Oil Shale"
                                            ------------------------------------
(U.S.  Patent  Application Publication No. US 2004/0149433A1), which describes a
method  of  hydrocarbon recovery from oil shale using a hot gas process. Funding
arrangements  are  being negotiated and it is expected that a test plant will be
built  late  in  2006.

Petro Probe, Inc. has also entered into an alliance with two other companies to
provide further development opportunities with oil shale. Independent Energy
Partners, Inc. (IEP) and Phoenix Wyoming Inc., (PWI) both Colorado private
companies, have their own non-competitive interests in oil shale. IEP owns the
exclusive rights to a broad, patented Geothermic Fuel CellTM (GFC) method, (US
Patent No. 6,684,948 B1-Apparatus and Method For Heating Subterranean Formations
                        --------------------------------------------------------
Using Fuel Cells), to economically produce oil and natural gas from
----------------
unconventional resources such as oil shale, while producing electricity as a
------------
byproduct.  IEP also has acquired the mineral rights on property in Rio Blanco
---
County, Colorado on some of the richest "Mahogany Zone" oil shale property in
the world, holding an estimated 1.4-2.4 billion barrels of oil.

PWI owns certain proprietary intellectual property and methods designed to bring
the advantages of microwave technology to an oil shale borehole.

It is expected this alliance will attract even more opportunity as a synergistic
team.

Similar  arrangements  are  being  pursued  for  the  Company's mineral industry
subsidiary  company,  Geo  Probe,  Inc.

The  Company's  near-term  plans  are  to  continue  pursuing:

     (1)  contracts  that  produce  revenues  from  the  application  of  remote
          sensing;
     (2)  the  development of additional miniaturized remote sensing instruments
          and  newer  generation  airborne  instruments  to  replace the current
          PROBE-1  model;
     (3)  the  integration  of other advanced technology exploration instruments
          with  hyperspectral  technology  to  offer  clients  a  "one-stop"
          convenience;
     (4)  the  development  of  promising  mineral,  oil  and  gas  properties;
     (5)  the  acquisition  of  licenses  or  options  to  new  technologies for
          minerals  or  oil  and  gas  production that can assist the company to
          become  a  resource  developer  and producer as well as an exploration
          oriented  business.

The  company  will continue to develop a market for its securities under the new
trading  symbol  ESSE.


                                                                               8
<PAGE>
LITIGATION

The  company  entered  into a civil law suit in the United States District Court
for  the  Eastern  District of Virginia as a plaintiff along with its subsidiary
company,  Space Technology Development Corporation. The company charged that The
Boeing  Company  caused the plaintiffs substantial damages as a direct result of
their  breach  of  the  covenant  of  good  faith  and  fair  dealing.

ESSI was in dispute with another party over a leaseback purchase agreement for a
Hyperspectral  Probe.  During  the  fourth  quarter of fiscal 2005, both parties
signed  a mutual release in which ESSI was to return the Probe and ESSI would be
released  of  amounts  owed  to  the  other  party  as  of the date the Probe is
returned. ESSI agreed to return the Probe at the end of August 2005; however, as
of  September 30, 2006, ESSI has not returned the Probe. As a result, ESSI is in
default,  and  based on the terms of the settlement agreement, ESSI is obligated
to pay significant late fees. Based on the terms of the settlement agreement, as
of  September  30,  2006,  management  estimates the settlement obligation to be
$3,338,097  which  reflects  a 5% late fee imputed each month on the outstanding
balance  due. As of September 30, 2006, management has recognized an accrual for
the  estimated  obligation.

ITEM 3. CONTROLS AND PROCEDURES

The  Company  carried  out  an  evaluation,  under  the supervision and with the
participation  of  the  Company's  management,  including the Chairman and Chief
Executive  Officer of the Company and Chief Financial Officer of the Company, of
the  effectiveness  of  the  design  and  operation  of the Company's disclosure
controls and procedures pursuant to Exchange Act Rule 13a-15(e) as of the end of
the  period covered by this report. Based upon that evaluation, the Chairman and
Chief  Executive  Officer  and Chief Financial Officer concluded that, as of the
end  of the period covered by this report, the Company's disclosure controls and
procedures  were not effective. Specifically, the Company's independent auditors
identified deficiencies in controls related to revenue recognition, valuation of
share-based  compensation, and recording of accrued expenses associated with the
Company's  settlement obligation. The Company intends to take measures to remedy
this  situation  by  working  with the auditors and engaging outside advisors to
provide  accounting  advice and assistance with implementing internal procedures
to  ensure  that  controls  and  procedures  are  adequate  and effective. These
deficiencies  have  been  reported  to the Company's Board of Directors, and the
Company  intends  to  improve  and  strengthen  its  controls  and  procedures.

There  has  been  no  significant  change in our internal control over financial
reporting  that  occurred  during  the  period  covered  by this report that has
materially  affected,  or  that  is  reasonably  likely to materially affect our
internal  control  over  financial  reporting.


                                                                               9
<PAGE>
                                     PART II

OTHER  INFORMATION  REQUIRED
----------------------------

Item 1.     Legal proceedings                                              None
Item 2.     Changes in securities                                          None
Item 3.     Defaults upon senior securities                                None
Item 4.     Submission of matters to a vote of security holders            None
Item 5.     Other information

            Exhibits attached
            Statement Under Oath of Principal Executive Officer and Principal
            Financial Officer Regarding Facts and Circumstances Relating to
            Exchange Act Filings

SIGNATURE

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

                                          EARTH SEARCH SCIENCES, INC.



Date:  November  20,  2006                /s/ Larry F. Vance
                                          ------------------------------------
                                          Chief  Executive  Officer


                                                                              10