SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549

                                  FORM 10-QSB/A

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

              For the quarterly period ended:     DECEMBER 31, 2005
                           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

The  number  of shares outstanding of each of the registrant's classes of common
stock,  as of December 31, 2005, covered by this report: 75,939,023 shares.  The
registrant  has  only  one  class  of  common  stock.


<PAGE>
                                EXPLANATORY NOTE

This  Amendment  No. 1 on Form 10-Q/A (this "Amendment") to our Quarterly Report
on  Form  10-Q for the quarterly period ended December 31, 2005, initially filed
with the Securities and Exchange Commission on February 14, 2006 (the "Report"),
is  being  filed  to  correct  certain typographical errors that were originally
filed  with  the Report. No other information contained in the Report is amended
by  this  Amendment.  Accordingly,  this Amendment should be read in conjunction
with the Report and our filings made with the Securities and Exchange Commission
subsequent  to  the  filing  of  the  Report,  including any amendments to those
filings.

--------------------------------------------------------------------------------

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

                                  FORM 10-QSB/A

                         QUARTER ENDED DECEMBER 31, 2005

                                     PART I
                                     ------

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

                                TABLE OF CONTENTS
                                -----------------

ITEM 1. CONSOLIDATED FINANCIAL STATEMENTS                                 PAGE
                                                                          ----
<S>                                                                      <C>
        Consolidated Balance Sheet as of December 31, 2005 (unaudited)    3

        Consolidated Statements of Operations for the Three and Nine
          Months Ended December 31, 2005 and 2004 (unaudited).            4

        Consolidated Statements of Cash Flows for the Three and Nine
          Months Ended December 31, 2005 and 2004 (unaudited).            5

        Selected Notes to Consolidated Financial Statements.              6-7

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF
        FINANCIAL CONDITION AND RESULTS OF OPERATIONS                     8-11

ITEM 3. CONTROLS AND PROCEDURES                                           11

                                PART II
                                -------

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

Item 1. Legal Proceedings                                                 12
Item 2. Changes in Securities                                             12
Item 3. Defaults Upon Senior Securities                                   12
Item 4. Submission of Matters of a Vote of Security Holders               12
Item 5. Other information                                                 12
Item 6. Exhibits and Reports on Form 8-K                                  12
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
Earth Search Sciences, Inc.
Consolidated Balance Sheet
========================================================================================================
Assets                                                                               December 31, 2005
Current assets:                                                                         (unaudited)
                                                                                     -------------------
<S>                                                                                  <C>
  Cash                                                                               $           36,597
  Accounts receivable, net of  $0 allowance for doubtful accounts                                83,718
  Loan costs, net of $62,740 accumulated amortization                                            33,655
Total current assets                                                                            153,970
                                                                                     -------------------

Oil and gas properties using successful efforts accounting
  Proved properties                                                                             255,423
  Less accumulated depletion, depreciation, and amortization                                   (228,105)
                                                                                     -------------------
  Net oil and gas properties                                                                     27,318


  Property and equipment, net of $702,302 accumulated depreciation and amortization             434,604
                                                                                     -------------------

                                                                                     $          615,892
                                                                                     ===================
TOTAL ASSETS

Liabilities
Current liabilities:
  Current portion of notes payable                                                   $        1,040,069
  Capital lease obligation                                                                    3,975,256
  Accrued officers' compensation                                                                847,986
  Account payable                                                                             9,211,121
  Accrued expenses                                                                              160,875
  Due to related parties                                                                      2,581,028
  Investor deposit                                                                              377,715
                                                                                     -------------------
Total current liabilities                                                                    18,194,050

Long Term Liabilities
  Notes payable less current portion                                                            356,681
                                                                                     -------------------
Total liabilities                                                                            18,550,731
                                                                                     -------------------

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; 300,000,000 shares
    authorized; 75,939,023 shares issued and outstanding                                         75,939
  Additional paid-in capital                                                                 43,294,346
  Treasury stock                                                                               (200,000)
  Accumulated deficit                                                                       (61,105,124)
                                                                                     -------------------
Total stockholders' deficit                                                                 (17,934,839)
                                                                                     -------------------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT                                          $          615,892
                                                                                     ===================
</TABLE>


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

                                           Three Months                    Nine Months
                                         Ended December 31,             Ended December 31,
                                   --------------------------    --------------------------
                                       2005          2004            2005          2004
                                   ------------  ------------    ------------  ------------
<S>                                <C>           <C>             <C>           <C>
Revenue                            $   116,699   $   116,231     $   388,365   $   380,247

Expenses
  General and administrative          (362,766)     (222,667)     (1,361,714)     (798,345)
                                   ------------  ------------    ------------  ------------

Loss from operations                  (246,067)     (106,436)       (973,349)     (418,098)

Other income (expense)
Interest expense                      (148,950)     (178,217)       (437,241)     (525,521)
                                   ------------  ------------    ------------  ------------

Net loss                           $  (395,017)  $  (284,653)    $(1,410,590)  $  (943,619)
                                   ============  ============    ============  ============


Basic and diluted loss per share   $     (0.01)  $     (0.58)    $     (0.02)  $     (1.93)

Weighted average common             75,696,817       487,764      74,724,184       487,764
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
Earth Search Sciences, Inc.
Consolidated Statement of Cash Flows (unaudited)
============================================================================================
                                                                           Nine Months
                                                                        Ended December 31,
                                                                        2005        2004
                                                                    ------------  ----------
<S>                                                                 <C>           <C>
Cash flows from operating activities:
Net loss                                                            $(1,410,590)  $(943,619)
Adjustments to reconcile net loss to net cash used in operating
activities:
Depreciation, amortization and depletion                                312,503     118,043
Common Stock for services                                               473,825       7,200
Common Stock for debt                                                     9,600           -
Warrants for services                                                    17,182           -
Changes in assets and liabilities
  Accounts payable and accrued expenses                                  89,274     377,887
  Accrued interest                                                      169,502     264,648
  Deferred officers' compensation                                       180,000     180,000
  Accounts receivable                                                   (18,815)     29,838
  Other current assets                                                      500           -
  Accounts payable to related parties                                   100,607           -
                                                                    ============  ==========
Net cash provided by (used in) operating activities                     (76,412)     33,997
                                                                    ------------  ----------
Cash flow from investing activities:
  Capital expenditures                                                        -     (85,902)
                                                                    ------------  ----------
Net cash used in investing activities                                         -     (85,902)
                                                                    ------------  ----------
Cash flows from financing activities:
  Proceeds from shareholder loans, net                                   72,014     119,100
  Proceeds from sale of stock                                            62,500           -
  Repayments on notes payable                                           (30,680)    (67,153)
                                                                    ------------  ----------
Net cash provided by financing activities                               103,834      51,947
                                                                    ------------  ----------
Net increase in cash                                                     27,422          42
Cash at beginning of period                                               9,175      11,754
                                                                    ------------  ----------
Cash at end of period                                               $    36,597   $  11,796
                                                                    ============  ==========

Non-cash activities:
  Reduction of accounts payable for interest in mineral properties  $         -   $       -
  Reduction in mineral properties for relief of accounts payable              -           -
</TABLE>


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

NOTE 1 - BASIS OF PRESENTATION

The  accompanying  unaudited  interim consolidated 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 consolidated financial statements which
would  substantially  duplicate  the  disclosure  contained  in  the  audited
consolidated  financial  statements for 2005 as reported in the 10-KSB have been
omitted.

NOTE 2 - EQUITY

During the nine months ended December 31, 2005:

Earth  Search  issued  2,466,020  shares to various individuals for $473,825 for
services  and  $62,500  cash.

106,667 shares were issued for $9,600 of debt.

353,500  shares  valued at $123,725 were issued to a debtor for a six-month loan
extension  to  December  15,  2005. In addition to the shares issued, the debtor
received  350,000  warrants  valued  at  $92,494.  The  warrants are immediately
exercisable  at  $0.50  at the holder's option for one year from the grant date,
April  5,  2005.  Other  variables used in determining the value of the warrants
were  volatility  of  209%  and  a  discount  rate  of  2%.

100,000  warrants  valued  at  $17,182  were issued to consultants for services.
50,000  warrants  are  exercisable at $0.50 and 50,000 are exercisable at $0.25.
The  warrants  are  immediately  exercisable at the holder's option for one year
from  the  grant  date,  June  22, 2005. Other variables used in determining the
value  of  the  warrants  were  volatility  of  209%, and a discount rate of 2%.

NOTE  3  -  BUSINESS  SEGMENT  INFORMATION

ESSI's  major activities are broken down into an Airborne Hyperspectral Services
business  segment,  a  Satellite  Development  business  segment, an Oil and Gas
property business segment and an Other Industries business segment. The Airborne
Hyperspectral  Services  segment  and Satellite Development segment will utilize
remote  sensing  instruments  to  earn  revenue  from  the sale of hyperspectral
imagery.  The  current  Satellite Development business segment revenue is from a
cost  reimbursement contract with the U.S. Navy for the construction of the NEMO
project,  which  has  been disbanded. Transactions between the business segments
are  loans,  interest,  and  management  fees based on an allocation of incurred
costs  for  general  and  administrative  expenses. As the consolidated group is
operating  at a net loss position, no income tax expense or benefit is provided.


<PAGE>
<TABLE>
<CAPTION>
Business Segment Information for the nine months ended December 31, 2005

                              Airborne
                            Hyperspectral     Satellite       Oil and Gas     Other
                              Services        Development     Properties    Industries    Combined
                           ---------------  -------------  ------------  ------------  ------------
<S>                        <C>              <C>            <C>           <C>           <C>

Revenue                    $      260,177   $          -   $    128,188  $         -   $   388,365
                           ===============  =============  ============  ============  ============

Operating Income (Loss)    $   (1,075,801)  $       (311)  $    107,263  $    (4,500)  $  (973,349)
                           ===============  =============  ============  ============  ============

Interest expense                 (437,241)             -              -            -      (437,241)

Net loss                       (1,513,042)          (311)       107,263       (4,500)   (1,410,590)

Total Assets at 12/31/05   $      535,092   $        452   $     76,863  $     3,485   $   615,892
                           ===============  =============  ============  ============  ============

Depreciation and
amortization for the
period ended 12/31/05      $      219,476   $          -   $     93,027  $         -   $   312,503
                           ===============  =============  ============  ============  ============
</TABLE>

<TABLE>
<CAPTION>
Business Segment Information for the nine months ended December 31, 2004

                              Airborne
                            Hyperspectral      Satellite     Oil and Gas     Other
                              Services        Development    Properties    Industries    Combined
                           ---------------  -------------  ------------  ------------  -----------
<S>                        <C>              <C>            <C>           <C>           <C>

Revenue                    $      179,639   $          -   $    200,608  $         -   $  380,247
                           ===============  =============  ============  ============  ===========

Operating Income (Loss)    $     (515,981)  $    (24,166)  $    123,514  $    (1,465)  $ (418,098)
                           ===============  =============  ============  ============  ===========

Interest expense                 (525,521)             -              -            -     (525,521)

Net loss                       (1,041,502)       (24,166)       123,514       (1,465)    (943,619)

Total Assets at 12/31/04   $      810,376   $        780   $     70,298  $   290,182   $1,171,636
                           ===============  =============  ============  ============  ===========

Depreciation and
amortization for the
period ended 12/31/04      $      105,058   $          -   $     12,985  $         -   $  118,043
                           ===============  =============  ============  ============  ===========
</TABLE>


<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
hyperspectral data for custom jobs and various types of clients. The Company has
been  a  leader  in  the development of this technology as a commercial tool for
exploration  and  environmental  purposes.  It  has  also been a supplier of the
service  to  numerous  government  agencies  and  institutions.

In  seeking new markets the Company discovered that opportunity existed in using
its  hyperspectral technology to discover properties for mineral and hydrocarbon
exploitation.  It  was  a  natural  growth step for ESSI to create a strategy of
developing  subsidiary  companies  in  key  natural  resource  markets  wherein
exploration discoveries could be maximized by associated "in-house" exploitation
practices.  This meant either having, or arranging for, the resources to develop
properties  to  a  business  stage. The company decided to actively pursue these
avenues  in the various natural resource industries. This strategy would require
a  total  restructuring and re-incorporation of the company to move from being a
service  company  to  a  developer  of  natural  resources.

As  events  in  recent years bear out, it has been the resurgence in the mineral
and  oil  &  gas  industries  that  has  attracted  tremendous  new  exploration
investment capital and as a result, new exploration technologies. This has given
ESSI  the  ability  to  not  only  offer its own capabilities but seek new joint
venture  and  partnership  opportunities  in  these  industries.  The  recent
re-incorporation provided the company with new financial avenues and the company
is  now  actively  engaged  in  funding  discussions  and the development of new
business.

As  an  example  of  the  new strategy ESSI has been generating revenue from its
involvement  in  oil  and  gas  exploration  and exploitation. Currently earning
approximately  $200,000  per year in revenue, the company's majority owned (98%)
subsidiary,  Petro  Probe  is active in the acquisition of new properties and is
expected  to  make  a  major  contribution  to  the  company's  business  plan.

The  higher  demand  and  prices  for  oil  and  basic minerals, has spurred new
interest  in the Company's holdings and exploration technology.  The company was
able  to  attract  interest  from  individuals  and  companies  representing new
exploration  opportunities  and  these resulted in new clients for the Company's
hyperspectral  services  during  the  2005  season.

The Company recognized revenue of $388,365 in the nine months ended December 31,
2005 compared with $380,247 in nine months ended December 31, 2004.  Included in
the  nine months ended December 31, 2005 is $128,188 in revenue from Oil and Gas
Properties compared to $200,608 in revenue during the nine months ended December
31,  2004.

The  Company  recognized cost of revenue of $0 in the nine months ended December
31,  2005  compared  with  $0  in  the  nine  months  ended  December  31, 2004.

General  and administrative expenses for the nine months ended December 31, 2005
were  $1,361,714  compared  with  $798,345 in the nine months ended December 31,
2004.

Interest  expense  for  the  three  months  ended December 31, 2005 and 2004 was
$148,950  and  $178,217,  respectively.


<PAGE>
LIQUIDITY  AND  CAPITAL  RESOURCES
----------------------------------

Net  cash  used  in  operating  activities was $76,412 for the nine months ended
December  31,  2005,  resulting  primarily  from a net loss of $1,410,590 net of
certain  non-cash  expenses.

Net  cash  provide by operating activities was $33,997 for the nine months ended
December  31,  2004,  resulting  primarily  from  a  net loss of $943,619 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.
ESSI  has  also  engaged  the  services  of  financial consultants, Kings Pointe
Capital,  to  assist  in  this  regard.

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  to third parties in the 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  for  each  subsidiary  to  use  the Company's hyperspectral
services.  This  strategy  creates  a  ready  market for the Company, as well as
positioning  the  Company  to  receive  a  source  of  royalties.
This strategy will produce two valuable results for ESSI shareholders:

1.  Creation  of  more  demand for ESSI's hyperspectral remote sensing services,
hence  more  revenue  generation  for  the  core  business,  and
2.  Equity positions for ESSI shareholders with fast growth subsidiaries able to
function  as  public  companies  on  their  own (registered spin-offs of a fully
reporting  company)  with discoveries of valuable natural resources. This allows
for  good  investor exit strategies and the distribution of stock dividends back
to  ESSI  shareholders.

Evidence  of  the interest in this strategy is seen in the recent undertaking by
Petro  Probe,  Inc., ESSI's subsidiary venture into the oil & gas industry. This
project  will  see the building of a unique plant to process and recover oil and
gas  from  oil  shale.  The  system  is  based  on a patented oil shale recovery
technology  licensed  to  the  Company. Other subsidiary company developments in
early  stage  discussions  focus on minerals, environmental impact products, and
third  generation,  hyperspectral  instrumentation  design  and  manufacturing
utilizing  NANO  and  MEMS  technology.

In summary the current business model produces:

1. A newly capitalized public company created by re-incorporation and a fairness
opinion;  ESSI  has  completed  a reorganization in which its capitalization has
changed  from  200  million  authorized  shares  to 300 million and its state of
registration  from  Utah  to  Nevada.


<PAGE>
2.  Emphasis  on  exploration  and  extraction  of valuable natural resources by
development  of  key  subsidiary  companies  and  their  industry  partners
3.  Continued  research  and  development  of  new  generation  hyperspectral
instrumentation  based  on  NANO and MEMS technology with a corresponding patent
application  (now  patent  pending).  MEMS  is  an  acronym  for  Micro  Electro
Mechanical  Systems.  MEMS  is a platform technology that is used to create tiny
devices,  ranging  in  size  from a few microns to a millimeter across. They are
typically fabricated from silicon or glass wafers, but MEMS technology has grown
far  beyond  its  roots  in  the  semiconductor industry. A typical device is an
integrated  micro  system on a chip that can incorporate moving mechanical parts
in  addition  to electrical, optical, fluidic, chemical and biomedical elements.
The  resulting  products  can  respond  to  many types of input-chemical, light,
pressure,  vibration,  and  acceleration. Because these devices are smaller than
conventional  machines  used  for  sensing,  communication  and actuation, it is
possible  to use them in places where mechanical devices could not be previously
put,  such  as in hyperspectral instruments designed for dynamic, high speed and
high  temperature  environments.  An agreement has been signed with Intellisense
Corporation  for  development  of  the  new  instrument.

THE STRATEGY

-    Continue  to  build  a solid base around the core business of hyperspectral
     remote  sensing  using  data  archives,  intellectual  capital,  and patent
     pending  MEMS  instrumentation  designs.
-    Create  new capitalization to allow for funding and acquisition strategies.
-    Build  a  more  diversified  company  by  the  focus on the exploration and
     exploitation  of  natural  resource  products  through  partnering.
-    Seek  opportunities  to  consolidate  a  leadership  position  within  the
     fragmented  hyperspectral  remote  sensing  industry.

FUNDING OBJECTIVES

Earth  Search  Sciences  is seeking total investment capital of $20 million. The
investment  capital will be utilized to fund operations and expire debt, upgrade
data  processing  capacity  with  hardware  and  software,  and  complete  the
development of the MEMS-technology, platform-based hyperspectral imaging system.
Approximately $10 million of the amount will be dedicated to the building of the
complete  oil  shale  recovery  plant. This plant is targeted to be located on a
rich  former  US  Navy  Oil  Shale  Petroleum  Reserve.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

     In  October 2001, the Financial Accounting Standards Board issued Statement
of  Financial  Accounting  Standards  No.  144  (SFAS  144),  Accounting for the
Impairment  or  Disposal  of  Long-Lived  Assets.  SFAS 144 supersedes SFAS 121,
Accounting  for  the Impairment of Long-Lived Assets and Long-Lived Assets to be
Disposed of, and APB Opinion 30, Reporting the Results of Operations - Reporting
the  Effects  of Disposal of a Segment of a Business, and Extraordinary, Unusual
and  Infrequently  Occurring Events and Transactions, for segments of a business
to  be  disposed  of.  SFAS  144  is  effective for fiscal years beginning after
December  15,  2001.

     The  Company  uses the successful efforts method to account for its oil and
gas  properties.  Under  this method, it capitalizes costs incurred for property
acquisition,  exploration,  and  drilling related to its oil and gas properties.
Once  the project is completed, and, if oil or gas is located, costs capitalized
to  date  on  the  specific  project  are amortized under the unit-of-production
method  as  revenue  is  recognized. Capitalized costs for unsuccessful projects
will  be  expensed  when  that  determination  is  made.


<PAGE>
     Unproved  oil  and  gas  properties  that  are individually significant are
periodically  assessed  for impairment of value, and a loss is recognized at the
time  of  impairment  by  providing  an  impairment  allowance.  Other  unproved
properties  are  amortized  based  on  the  Company's  experience  of successful
drilling  and average holding period. Capitalized costs of producing oil and gas
properties,  after considering estimated dismantlement and abandonment costs and
estimated salvage values, are depreciated and depleted by the unit-of production
method.

Long-lived  assets  are  reviewed  for  impairment whenever events or changes in
circumstances  indicate  that  the  carrying  amount  of  an  asset  may  not be
recoverable.  The  Company  evaluates  long-lived  assets to determine potential
impairment by comparing the carrying amount to the undiscounted estimated future
cash  flows  of  the  related  assets.

RECENTLY-ISSUED ACCOUNTING STANDARDS

In  December  2004,  the  FASB issued SFAS No. 123R, "Accounting for Stock-Based
Compensation"  SFAS  No.  123R  establishes  standards  for  the  accounting for
transactions  in  which  an entity exchanges its equity instruments for goods or
services.  This  Statement  focuses  primarily on accounting for transactions in
which  an  entity obtains employee services in share-based payment transactions.
SFAS  No.  123R  requires  that  the  fair  value  of such equity instruments be
recognized  as  expense  in  the historical financial statements as services are
performed.  Prior  to  SFAS No. 123R, only certain pro forma disclosures of fair
value were required. SFAS No. 123R shall be effective for small business issuers
as  of the beginning of the first interim or annual reporting period that begins
after  December  15,  2005. The adoption of this new accounting pronouncement is
not  currently expected to have a material impact on the financial statements of
the  Company  during  the  calendar  year  2006.

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 the Company's
disclosure  controls  and  procedures  are  effective in timely alerting them to
material  information  relating  to  the  Company  (including  its  consolidated
subsidiaries)  required  to  be  included in the Company's periodic SEC filings.

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.


<PAGE>
<TABLE>
<CAPTION>
                                         PART II

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

<S>           <C>                                                                <C>
     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
              Statement Under Oath of Principal Executive Officer and Principal
              Financial Officer Regarding Facts and Circumstances Relating to
              Exchange Act Filings
</TABLE>

                                    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:  February 28, 2006
                                        -----------------------------------
                                        Chief Executive Officer