**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 September                30, 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) |

----

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                |

----

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                                                                                                     |  Balance                Sheet as of September 30, 2006; |
|  F-2                                                                                                     |  Statements                of Operations for the three months ended September                30, 2006 and 2005; |
|  F-3                                                                                                     |  Statements                of Cash Flows for the three months ended September                30, 2006 and 2005; |
|  F-4                                                                                                     |  Notes                to Financial                Statements; |

----

Table          of Contents

BALANCE        SHEET

| ASSETS                                                                                                                                 |   |
|----------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                   |   |
| Current                assets                                                                                                          |   |   |
| Cash                                                                                                                                   | $      | -- |
|                                                                                                                                   |   |   |
|                                                                                                                                   |   |   |
| Total                assets                                                                                                            | $      | -- |
|                                                                                                                                   |   |   |
| LIABILITIES                AND STOCKHOLDERS' DEFICIT                                                                                   |   |   |
|                                                                                                                                   |   |   |
| Current                liabilities                                                                                                     |   |  |
| Accounts                payable                                                                                                        | $      | 29,899 |
| Accrued                liabilities                                                                                                     |   | - |
| Total                current liabilities                                                                                               |   | 29,899 |
|                                                                                                                                   |   |   |
| Long                term liabilities                                                                                                   |   |   |
| Loans              payable                                                                                                             |   | 40,247 |
| Loans              due to shareholder                                                                                                  |   | 82,134 |
| Total              long term liabilities                                                                                               |   | 122,381 |
|                                                                                                                                   |   |   |
| Total                liabilities                                                                                                       |   | 152,280 |
|                                                                                                                                   |   |   |
| 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                                                                                              |   | 6,092,369 |
| Accumulated                deficit                                                                                                     |   | (6,367,621) |
| Total                stockholders' deficit                                                                                             |   | (152,280) |
|                                                                                                                                   |   |   |
| Total                liabilities and stockholders' deficit                                                                             | $      | -- |

----

Table          of Contents

STATEMENTS        OF OPERATIONS

|                                                                  | For                      the three months ended September                      30, 2006 |        | For                      the three months ended September                      30, 2005 |
|-----------------------------------------------------------------------|-----------------------------------------------------------------------------------------|-------------|-----------------------------------------------------------------------------------------|
|                                                                  |                                                                                    |        |                                                                                    |
| Revenues                                                              | $                                                                                       | --          |                                                                                    | $ | -- |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Cost                    of revenues                                   |                                                                                    | --          |                                                                                    |   | -- |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Gross                    profit                                       |                                                                                    | --          |                                                                                    |   | -- |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Operating                    expenses                                 |                                                                                    |        |                                                                                    |   |   |
| Selling                    general and administrative                 |                                                                                    | 4,406       |                                                                                    |   | 1,848 |
| Total                    operating expenses                           |                                                                                    | 4,406       |                                                                                    |   | 1,848 |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Other                    income                                       |                                                                                    |        |                                                                                    |   |   |
| Exchange                    rate gain (loss)                          |                                                                                    | --          |                                                                                    |   | (8) |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Loss                  from operations                                 |                                                                                    | (4,406)     |                                                                                    |   | (1,840) |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Provision                    for income taxes                         |                                                                                    | --          |                                                                                    |   | -- |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Net                    loss                                           | $                                                                                       | (4,406)     |                                                                                    | $ | (1,840) |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Basic                    loss per common share                        | $                                                                                       | (0.00)      |                                                                                    | $ | (0.00) |
|                                                                  |                                                                                    |        |                                                                                    |   |   |
| Basic                      weighted average common shares outstanding |                                                                                    | 114,481,590 |                                                                                    |   | 114,481,590 |

----

Table          of Contents

STATEMENTS        OF CASH FLOWS

|                                                                                                            | For                    the three months ended September                    30, 2006 |    | For                    the three months endedSeptember                    30, 2005 |
|-----------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------|---------|------------------------------------------------------------------------------------|
|                                                                                                            |                                                                                |    |                                                                               |
| Cash                  flows from operating activities:                                                          |                                                                                |    |                                                                               |   |   |
| Net                  loss                                                                                       | $                                                                                   | (4,406) |                                                                               | $ | (1,840) |
| Adjustments                  to reconcile net loss to net cash                    used by operating activities: |                                                                                |    |                                                                               |   |   |
| Changes                  in operating assets and liabilities:                                                   |                                                                                |    |                                                                               |   |   |
| Change                  in accounts payable                                                                     |                                                                                | (1,015) |                                                                               |   | 1,809 |
| Change                  in loans payable to shareholder                                                         |                                                                                | --      |                                                                               |   | -- |
| Net                  cash used by operating activities                                                          |                                                                                | (5,421) |                                                                               |   | (31) |
|                                                                                                            |                                                                                |    |                                                                               |   |   |
| Net                  change in cash                                                                             |                                                                                | (5,421) |                                                                               |   | (31) |
|                                                                                                            |                                                                                |    |                                                                               |   |   |
| Cash,                beginning of period                                                                        |                                                                                | 5,421   |                                                                               |   | 379 |
|                                                                                                            |                                                                                |    |                                                                               |   |   |
| Cash,                end of period                                                                              | $                                                                                   | --      |                                                                               | $ | 348 |

----

Table          of Contents

NOTES        TO FINANCIAL STATEMENTS

----

Table          of Contents

**Item      2.     Plan of      Operation**

**Forward-Looking      Statements**

**Plan      of Operation **

----

Table          of Contents

**Results      of Operations for the three months ended September 30, 2006 and      2005**

**Liquidity      and Capital Resources**

**Off      Balance Sheet Arrangements **

**Going      Concern**

----

Table          of Contents

**Critical      Accounting Policies**

**Use      of estimates**

**Item      3.     Controls and Procedures**

----

Table          of Contents

----

Table            of Contents

**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 |

----

Table            of Contents

**SIGNATURES**

|   | **Planet411.com                Inc.**                                                                                                                                                                                                                                                                           |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                            |
| Date:  | November                27, 2006                                                                                                                                                                                                                                                                                |
|   |                                                                                                                                                                                                                                                                                                            |
|   | By:       /s/                Derek Ivany                 Derek                IvanyTitle:**    Chief                Executive Officer and                Director** |