**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 December                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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**PART      I - FINANCIAL INFORMATION**

**Item      1.    Financial      Statements**

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

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BALANCE      SHEET

|                                                                                                                                      | December                  31, 2006 |
|-------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------|
|                                                                                                                                      |                               |
| ASSETS                                                                                                                                    |                               |
| Current                  assets                                                                                                           |                               |
| Cash                                                                                                                                      | $                                  | -- |
|                                                                                                                                      |                               |   |
|                                                                                                                                      |                               |   |
| Total                  assets                                                                                                             | $                                  | -- |
|                                                                                                                                      |                               |   |
| LIABILITIES                  AND STOCKHOLDERS' DEFICIT                                                                                    |                               |   |
|                                                                                                                                      |                               |   |
| Current                  liabilities                                                                                                      |                               |  |
| Accounts                  payable                                                                                                         | $                                  | 35,369 |
| Accrued                  liabilities                                                                                                      |                               | - |
| Total                  current liabilities                                                                                                |                               | 35,369 |
|                                                                                                                                      |                               |   |
| Long                  term liabilities                                                                                                    |                               |   |
| Loans                  payable                                                                                                            |                               | 40,247 |
| Loans                  due to shareholder                                                                                                 |                               | 82,134 |
| Total                  long term liabilities                                                                                              |                               | 122,381 |
|                                                                                                                                      |                               |   |
| Total                  liabilities                                                                                                        |                               | 157,750 |
|                                                                                                                                      |                               |   |
| Stockholders'                  deficit                                                                                                    |                               |   |
| Preferred                  stock; $0.001 par value; 10,000,000 sharesauthorized,                  none issued or outstanding              |                               | --  |
| Common                  stock; $0.001 par value; 200,000,000 sharesauthorized,                  122,971,743 shares issued and outstanding |                               | 122,972  |
| Additional                  paid-in capital                                                                                               |                               | 6,092,369 |
| Accumulated                  deficit                                                                                                      |                               | (6,373,091) |
| Total                  stockholders' deficit                                                                                              |                               | (157,750) |
|                                                                                                                                      |                               |   |
| Total                  liabilities and stockholders' deficit                                                                              | $                                  | -- |

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STATEMENT        OF OPERATIONS

|                                                                                       | For                      the three months endedDecember                      31, 2006 |        | For                      the three months endedDecember                      31, 2005 |
|--------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|-------------|---------------------------------------------------------------------------------------|
|                                                                                       |                                                                                  |        |                                                                                  |
| Revenues                                                                                   | $                                                                                     | --          |                                                                                  | $ | -- |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Cost                    of revenues                                                        |                                                                                  | --          |                                                                                  |   | -- |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Gross                    profit                                                            |                                                                                  | --          |                                                                                  |   | -- |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Operating                    expenses                                                      |                                                                                  |        |                                                                                  |   |   |
| Selling                    general and administrative                                      |                                                                                  | 5,470       |                                                                                  |   | 7,210 |
| Total                    operating expenses                                           |                                                                                  | 5,470       |                                                                                  |   | 7,210 |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Other                    income                                                            |                                                                                  |        |                                                                                  |   |   |
| Exchange                    rate gain (loss)                                               |                                                                                  | --          |                                                                                  |   | -- |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Loss                    from operations                                                    |                                                                                  | (5,470)     |                                                                                  |   | (7,210) |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Provision                    for income taxes                                              |                                                                                  | --          |                                                                                  |   | -- |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Net                    loss                                                                | $                                                                                     | (5,470)     |                                                                                  | $ | (7,210) |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Basic                    loss per common share                                             | $                                                                                     | (0.00)      |                                                                                  | $ | (0.00) |
|                                                                                       |                                                                                  |        |                                                                                  |   |   |
| Basic                      weighted average common shares                      outstanding |                                                                                  | 114,481,590 |                                                                                  |   | 114,481,590 |

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STATEMENT            OF CASH FLOWS

|                                                                                                                        | For                          the six months ended December                          31, 2006 |    | For                          the six months ended December                          31, 2005 |
|-----------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------|---------|----------------------------------------------------------------------------------------------|
| Cash                        flows from operating activities:                                                                |                                                                                         |    |                                                                                         |
| Net                        loss                                                                                             | $                                                                                            | (9,876) |                                                                                         | $ | (9,050) |
| Adjustments                        to reconcile net loss to net cash                          used by operating activities: |                                                                                         |    |                                                                                         |   |   |
| Changes                        in operating assets and liabilities:                                                         |                                                                                         |    |                                                                                         |   |   |
| Change                        in accounts payable                                                                           |                                                                                         | 4,455   |                                                                                         |   | 273 |
| Net                        cash used by operating activities                                                                |                                                                                         | (5,421) |                                                                                         |   | (8,777) |
|                                                                                                                        |                                                                                         |    |                                                                                         |   |   |
| Cash                        flows from operating activities:                                                                |                                                                                         |    |                                                                                         |   |   |
| Change                        in loans payable to shareholder                                                               |                                                                                         |    |                                                                                         |   | 9,652 |
| Net                        cash used by financing activities                                                                |                                                                                         | -       |                                                                                         |   | 9,652 |
|                                                                                                                        |                                                                                         |    |                                                                                         |   |   |
|                                                                                                                        |                                                                                         |    |                                                                                         |   |   |
| Net                        change in cash                                                                                   |                                                                                         | (5,421) |                                                                                         |   | 875 |
|                                                                                                                        |                                                                                         |    |                                                                                         |   |   |
| Cash,                        beginning of period                                                                            |                                                                                         | 5,421   |                                                                                         |   | 379 |
|                                                                                                                        |                                                                                         |    |                                                                                         |   |   |
| Cash,                        end of period                                                                                  | $                                                                                            | --      |                                                                                         | $ | 1,254 |

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NOTES        TO FINANCIAL STATEMENTS

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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 six months ended December 31, 2006 and      2005**

**Liquidity      and Capital Resources**

**Off      Balance Sheet Arrangements **

**Going      Concern**

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**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:  | February                9, 2007                                                                                                                                                                                                                                                                                             |
|   |  By:       /s/                Derek Ivany                  Derek                IvanyTitle:**    Chief                Executive Officer and                Director** |