**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

| [X]                | Quarterly                Report pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------|
|               |                                                                                                                                 |
|               | For                the quarterly period ended March                31, 2006                                                          |
|               |                                                                                                                                 |
| [                ] | Transition                Report pursuant to 13 or 15(d) of the Securities Exchange Act of                1934                       |
|               |                                                                                                                                 |
|               | For                the transition period __________                 to                __________                                |
|               |                                                                                                                                 |
|               | Commission                File Number: 000-27645                                                                                     |

| Delaware                                                                        | 88-0258277                                         |
|---------------------------------------------------------------------------------|----------------------------------------------------|
| (State                  or other jurisdiction of incorporation or organization) | (IRS                  Employer Identification No.) |

| 8720                Dufrost, St. Leonard, Quebec, Canada H1P 2Z5 |
|------------------------------------------------------------------|
| (Address                of principal executive offices)          |

| 514-325-4567                                                                                                     |
|------------------------------------------------------------------------------------------------------------------|
| (Issuer’s                telephone number)                                                                 |
|  _______________________________________________________________                                            |
| (Former                name, former address and former fiscal year, if changed since last                report) |

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Table          of Contents

|                                                   | TABLE                OF CONTENTS                                                          |  Page  |
|--------------------------------------------------------|-------------------------------------------------------------------------------------------|------------------|
| PART                I - FINANCIAL INFORMATION     |
| Item                1:                                 | Financial                Statements                                                       | 3                |
| Item                2:                                 | Plan                of Operation                                                          | 4                |
| Item                3:                                 | Controls                and Procedures                                                    | 6                |
|  PART                II - OTHER INFORMATION  |
| Item                1:                                 | Legal                Proceedings                                                          | 8                |
| Item                2:                                 | Unregistered                Sales of Equity Securities and Use of                Proceeds | 8                |
| Item                3:                                 | Defaults                Upon Senior Securities                                            | 8                |
| Item                4:                                 | Submission                of Matters to a Vote of Security                Holders         | 8                |
| Item                5:                                 | Other                Information                                                          | 8                |
| Item                6:                                 | Exhibits                                                                                  | 8                |

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Table          of Contents

**PART      I - FINANCIAL INFORMATION**

**Item      1.** **          Financial Statements**

| Our                unaudited financial statements included in this Form 10-QSB are as                follows: |
|---------------------------------------------------------------------------------------------------------------|
|  F-1                                                                                                     |  Unaudited                Balance Sheet as of March 31,                2006; |
|  F-2                                                                                                     |  Unaudited                Statements of Operations for the three and nine months ended March                31,                2006 and 2005; |
|  F-3                                                                                                     |  Unaudited                Statements of Cash Flows for the nine months ended                March 31, 2006 and 2005; |
|  F-4                                                                                                     |  Notes                to Unaudited Financial                Statements; |

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Table          of Contents

| ASSETS                                                                                                                                   |   |        |
|------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------|
|                                                                                                                                     |   |        |
| Current                  assets                                                                                                          |   |        |
| Cash                                                                                                                                     | $      | 9,958       |
|                                                                                                                                     |   |        |
| Total                  assets                                                                                                            | $      | 9,958       |
|                                                                                                                                     |   |        |
| LIABILITIES                  AND STOCKHOLDERS' DEFICIT                                                                                   |   |        |
|                                                                                                                                     |   |        |
| Current                  liabilities                                                                                                     |   |             |
| Accounts                  payable                                                                                                        | $      | 22,221      |
| Accrued                  liabilities                                                                                                     |   | 49,127      |
| Total                  current liabilities                                                                                               |   | 71,348      |
|                                                                                                                                     |   |        |
| Long                  term liabilities                                                                                                   |   |        |
| Loans                  payable                                                                                                           |   | 40,247      |
| Loans                  due to shareholder                                                                                                |   | 82,134      |
| Total                  long term liabilities                                                                                             |   | 122,381     |
|                                                                                                                                     |   |        |
| Total                  liabilities                                                                                                       |   | 193,729     |
|                                                                                                                                     |   |        |
| Stockholders'                  deficit                                                                                                   |   |        |
| Preferred                stock; $0.001 par value; 10,000,000 shares authorized,                  none issued or outstanding              |   | --          |
| Common                stock; $0.001 par value; 200,000,000 shares authorized,                  122,971,743 shares issued and outstanding |   | 122,972     |
| Additional                paid-in capital                                                                                                |   | 6,036,671   |
| Accumulated                deficit                                                                                                       |   | (6,343,414) |
| Total                  stockholders' deficit                                                                                             |   | (183,771)   |
|                                                                                                                                     |   |        |
| Total                  liabilities and stockholders' deficit                                                                             | $      | 9,958       |

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|                                                                              | For                  the three months ended March                    31, 2006 |              | For                  the three months ended March                    31, 2005 |   | For                  the nine months ended March                    31, 2006 |   | For                  the nine months ended March                    31, 2005 |
|-----------------------------------------------------------------------------------|-------------------------------------------------------------------------------|-------------------|-------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |
| Revenues                                                                          | $                                                                             | --                |                                                                          | $      | --                                                                           |   | $                                                                            | -- |   | $ | -- |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Cost                  of revenues                                                 |                                                                          | --                |                                                                          |   | --                                                                           |   |                                                                         | -- |   |   | -- |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Gross                  profit                                                     |                                                                          | --                |                                                                          |   | --                                                                           |   |                                                                         | -- |   |   | -- |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Operating                  expenses                                               |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Selling                  general and administrative                               |                                                                          | 6,292             |                                                                          |   | 29,434                                                                       |   |                                                                         | 15,296 |   |   | 29,551 |
| Total                  operating expenses                                         |                                                                          | 6,292             |                                                                          |   | 29,434                                                                       |   |                                                                         | 15,296 |   |   | 29,551 |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Other                  income                                                     |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Exchange                  rate gain (loss)                                        |                                                                          | --                |                                                                          |   | --                                                                           |   |                                                                         | 8 |   |   | 60 |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Loss                  from operations                                             |                                                                          | (6,292)           |                                                                          |   | (29,434)                                                                     |   |                                                                         | (15,288) |   |   | (29,491) |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Provision                  for income taxes                                       |                                                                          | --                |                                                                          |   | --                                                                           |   |                                                                         | -- |   |   | -- |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Net                  loss                                                         | $                                                                             | (6,292)           |                                                                          | $      | (29,434)                                                                     |   | $                                                                            | (15,288) |   | $ | (29,491) |
|                                                                              |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Basic                  loss per common share                                      | $                                                                             | (0.00)            |                                                                          | $      | (0.00)                                                                       |   | $                                                                            | (0.00) |   | $ | (0.00) |
|                                                                                   |                                                                          |              |                                                                          |   |                                                                         |   |                                                                         |   |   |   |   |
| Basic                  weighted average commonshares                  outstanding |                                                                          | 122,971,743  |                                                                          |   | 109,473,801                                                             |   |                                                                         | 122,971,743  |   |   | 109,473,801  |

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|                                                                                                            | For                    the nine months endedMarch                    31, 2006 |     | For                    the nine months endedMarch                    31, 2005 |
|-----------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------|----------|-------------------------------------------------------------------------------|
|                                                                                                            |                                                                          |     |                                                                          |
| Cash                  flows from operating activities:                                                          |                                                                          |     |                                                                          |   |   |
| Net                  loss                                                                                       | $                                                                             | (15,288) |                                                                          | $ | (29,491) |
| Adjustments                  to reconcile net loss to net cash                    used by operating activities: |                                                                          |     |                                                                          |   |   |
| Changes                  in operating assets and liabilities:                                                   |                                                                          |     |                                                                          |   |   |
| Change                  in accounts payable                                                                     |                                                                          | 215      |                                                                          |   | -- |
| Net                  cash used by operating activities                                                          |                                                                          | 9,579    |                                                                          |   | (19,491) |
|                                                                                                            |                                                                          |     |                                                                          |   |   |
| Cash                  flows from financing activities:                                                          |                                                                          |     |                                                                          |   |   |
| Proceeds                  from issuance of common stocks                                                        |                                                                          | --       |                                                                          |   | 20,000 |
| Change                  in loans payable to shareholder                                                         |                                                                          | 24,652   |                                                                          |   | -- |
| Net                  cash provided by financing activities                                                      |                                                                          | --       |                                                                          |   | 20,000 |
|                                                                                                            |                                                                          |     |                                                                          |   |   |
| Net                  change in cash                                                                             |                                                                          | 9,579    |                                                                          |   | 509 |
|                                                                                                            |                                                                          |     |                                                                          |   |   |
| Cash,                beginning of period                                                                        |                                                                          | 379      |                                                                          |   | 505 |
|                                                                                                            |                                                                          |     |                                                                          |   |   |
| Cash,                end of period                                                                              | $                                                                             | 9,958    |                                                                          | $ | 1,014 |

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1. BASIS        OF PRESENTATION

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**Item      2.      Plan of      Operation**

**Forward-Looking      Statements**

**Plan      of Operation**

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**Results      of Operations for the Three and Nine Months Ended March 31, 2006 and      2005**

**Liquidity      and Capital Resources**

**Off      Balance Sheet Arrangements**

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**Going      Concern**

**Critical      Accounting Policies**

**Use      of estimates**

**Item      3.     Controls and Procedures**

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**PART      II - OTHER INFORMATION**

**Item      1.     Legal      Proceedings**

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

**Item      3.     Defaults upon Senior      Securities**

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

**Item      5.     Other      Information**

**Item      6.      Exhibits**

| **Exhibit                Number** | **Description                of Exhibit**                                                                                                                                                                                                 |
|-----------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                              | Certification                of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 302 of the Sarbanes-Oxley Act of                2002                             |
| 31.2                              | Certification                of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as                adopted                pursuant to Section 302 of the Sarbanes-Oxley Act of                2002                             |
| 32.1                              | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                18                U.S.C. Section 1350, as adopted pursuant to Section 906 of the                Sarbanes-Oxley Act of 2002 |

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**SIGNATURES**

|   | **Planet411.com                Inc.**                                                                                                                                                                                                                                                                                                           |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                            |
| Date:  | May                16, 2006                                                                                                                                                                                                                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                            |
|   | By:       /s/                Derek Ivany                  Derek                IvanyTitle:**    Chief                Executive Officer, Chief Financial Officer, and                Director** |