**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 December                31, 2005                                                       |
|               |                                                                                                                                 |
| [                ] | 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 Indentification 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                                                    | 5                |
|  PART                II - OTHER INFORMATION     |
| Item                1:                                    | Legal                Proceedings                                                          | 7                |
| Item                2:                                    | Unregistered                Sales of Equity Securities and Use of                Proceeds | 7                |
| Item                3:                                    | Defaults                Upon Senior Securities                                            | 7                |
| Item                4:                                    | Submission                of Matters to a Vote of Security                Holders         | 7                |
| Item                5:                                    | Other                Information                                                          | 7                |
| Item                6:                                    | Exhibits                                                                                  | 7                |

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Table          of Contents

**PART      I - FINANCIAL INFORMATION**

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

| (a)   | Balance                Sheet as of December 31, 2005. |
|-----------------|-------------------------------------------------------|

| (b)   | Statements                of Operations for the three and six months ended December 31, 2005                and                2004; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Statements                of Cash Flows for the six months ended December 31, 2005 and 2004; |
|-----------------|----------------------------------------------------------------------------------------------|

| (d)                | Notes              to Consolidated Financial Statements |
|-------------------------|---------------------------------------------------------|

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|                                                                                                                                     | December                31, 2005 |
|------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
| ASSETS                                                                                                                                   |                             |   |
|                                                                                                                                     |                             |   |
| Current                assets                                                                                                            |                             |   |
| Cash                                                                                                                                     | $                                | 1,254 |
|                                                                                                                                     |                             |   |
| Total                assets                                                                                                              | $                                | 1,254 |
|                                                                                                                                     |                             |   |
| LIABILITIES                AND STOCKHOLDERS' DEFICIT                                                                                     |                             |   |
|                                                                                                                                     |                             |   |
| Current                liabilities                                                                                                       |                             |  |
| Accounts                payable                                                                                                          | $                                | 25,565 |
| Accrued                liabilities                                                                                                       |                             | 49,127 |
| Total                current liabilities                                                                                                 |                             | 74,692 |
|                                                                                                                                     |                             |   |
| Long                term liabilities                                                                                                     |                             |   |
| Loans                payable                                                                                                             |                             | 40,247 |
| Loans                due to shareholder                                                                                                  |                             | 67,134 |
| Total                long term liabilities                                                                                               |                             | 107,381 |
|                                                                                                                                     |                             |   |
| Total                liabilities                                                                                                         |                             | 182,073 |
|                                                                                                                                     |                             |   |
| 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                                                                                                         |                             | (6,340,462) |
| Total                stockholders' deficit                                                                                               |                             | (180,819) |
|                                                                                                                                     |                             |   |
| Total                liabilities and stockholders' deficit                                                                               | $                                | 1,254 |

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|                                                              | For                the three months ended December                  31, 2005 |        | For                the three months ended December                  31, 2004 |   | For                the six months ended December                  31, 2005 |   | For                the six months ended December                  31, 2004 |
|-------------------------------------------------------------------|------------------------------------------------------------------------------|-------------|------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |
| Revenues                                                          | $                                                                            | --          |                                                                         | $      | --                                                                         |   | $                                                                          | -- |   | $ | -- |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Cost                of revenues                                   |                                                                         | --          |                                                                         |   | --                                                                         |   |                                                                       | -- |   |   | -- |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Gross                profit                                       |                                                                         | --          |                                                                         |   | --                                                                         |   |                                                                       | -- |   |   | -- |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Operating                expenses                                 |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Selling                general and administrative            |                                                                         | 10,496      |                                                                         |   | 37                                                                         |   |                                                                       | 12,344 |   |   | 116 |
| Total                operating expenses                           |                                                                         | 10,496      |                                                                         |   | 37                                                                         |   |                                                                       | 12,344 |   |   | 116 |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Other                income                                       |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Exchange                rate gain (loss)                          |                                                                         | --          |                                                                         |   | 23                                                                         |   |                                                                       | 8 |   |   | 60 |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Loss                from operations                               |                                                                         | (10,496)    |                                                                         |   | (14)                                                                       |   |                                                                       | (12,336) |   |   | (56) |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Provision                for income taxes                         |                                                                         | --          |                                                                         |   | --                                                                         |   |                                                                       | -- |   |   | -- |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Net                loss                                           | $                                                                            | (10,496)    |                                                                         | $      | (14)                                                                       |   | $                                                                          | (12,336) |   | $ | (56) |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Basic                loss per common share                        | $                                                                            | (0.00)      |                                                                         | $      | (0.00)                                                                     |   | $                                                                          | (0.00) |   | $ | (0.00) |
|                                                              |                                                                         |        |                                                                         |   |                                                                       |   |                                                                       |   |   |   |   |
| Basic                  weighted average common shares outstanding |                                                                         | 114,481,590 |                                                                         |   | 102,971,743                                                                |   |                                                                       | 114,481,590 |   |   | 102,971,743 |

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|                                                                                                        | For                the six months ended December                  31, 2005 |     | For                the six months ended December                  31, 2004 |
|-------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------|----------|----------------------------------------------------------------------------|
|                                                                                                        |                                                                       |     |                                                                       |
| Cash                flows from operating activities:                                                        |                                                                       |     |                                                                       |   |   |
| Net                loss                                                                                     | $                                                                          | (12,336) |                                                                       | $ | (56) |
| Adjustments                to reconcile net loss to net cash                  used by operating activities: |                                                                       |     |                                                                       |   |   |
| Changes                in operating assets and liabilities:                                                 |                                                                       |     |                                                                       |   |   |
| Change                in accounts payable                                                                   |                                                                       | 3,559    |                                                                       |   | -- |
| Change                in loans payable to shareholder                                                       |                                                                       | 9,652    |                                                                       |   | -- |
| Net                cash used by operating activities                                                        |                                                                       | 875      |                                                                       |   | (56) |
|                                                                                                        |                                                                       |     |                                                                       |   |   |
| Net                change in cash                                                                           |                                                                       | 875      |                                                                       |   | (56) |
|                                                                                                        |                                                                       |     |                                                                       |   |   |
| Cash,              beginning of period                                                                      |                                                                       | 379      |                                                                       |   | 505 |
|                                                                                                        |                                                                       |     |                                                                       |   |   |
| Cash,              end of period                                                                            | $                                                                          | 1,254    |                                                                       | $ | 449 |

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**Item      2.      Plan of      Operation**

**Forward-Looking      Statements**

**Plan      of Operation**

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**Assets**

**Liabilities      and Stockholders’ Deficit **

**Results      of Operations for the Three and Six Months Ended December 31,      2005**

**Liquidity      and Capital Resources**

**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:  | March                20, 2006                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                      |
|   | By:       /s/                Derek Ivany                 Derek                IvanyTitle:**    Chief                Executive Officer, Chief Financial Officer, and                Director** |