**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

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**[X]**
**QUARTERLY      REPORT UNDER SECTION 13 OR 15(d)**
** OF      THE SECURITIES EXCHANGE ACT OF 1934**

**        For      the Quarterly Period Ended March 31, 2007**

**OR**

**[ ]    TRANSITION      REPORT UNDER SECTION 13 OR 15(d) ****OF      THE EXCHANGE ACT **

**000-30479**

**ETELCHARGE.COM,      INC.**

| **Nevada**                                     | **75-2847699**                       |
|---------------------------------------------------------------|--------------------------------------|
| (State                  or other jurisdiction of    | (I.R.S.                  Employer    |
| incorporation                  or organization)     | Identification                  No.) |

| **1636                  N. Hampton, Suite 270, Desoto, Texas** ** ** | **75115**                  |
|--------------------------------------------------------------------------------|----------------------------|
| (Address                  of principal executive office)                  | Zip                  Code) |

**(972)298-3800**

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**Item        1. Financial Statements**

| **ETELCHARGE.COM,                  INC.**          |
|----------------------------------------------------|
| **(A                  Development Stage Company)** |
| **BALANCE                  SHEET**                 |
| **(Unaudited)**                                    |

|                                                                                                       |   |   | March                    31, |   |   | December                    31, |        |
|------------------------------------------------------------------------------------------------------------|--------|--------|------------------------------|--------|--------|---------------------------------|-------------|
|                                                                                                       |   |   | 2007                         |   |   | 2006                            |        |
|  **ASSETS**                                                                                           |   |   |                         |   |   |                            |
| Current                    assets:                                                                         |   |   |                         |   |   |                            |        |
| Cash                                                                                                       |   |   | $                            | 9,353  |   |                            | $           | 1,672 |   |
|                                                                                                       |   |   |                         |   |   |                            |        |   |   |
| Fixed                    assets, net of accumulated depreciation of $51,497 and                    $50,821 |   |   | 2,942                        |   |   |                            | 3,618       |   |
| Deposits                                                                                                   |   |   |                         | 1,980  |   |                            |        | 1,980 |   |
|                                                                                                       |   |   |                         |   |   |                            |        |   |   |
| Total                    assets                                                                            |   | $      | 14,275                       |   |   | $                               | 7,270       |   |
|                                                                                                       |   |   |                         |   |   |                            |        |   |   |
| **LIABILITIES                    AND STOCKHOLDERS' DEFICIT**                                               |   |   |                         |   |   |                            |        |   |
| Current                    liabilities:                                                                    |   |   |                         |   |   |                            |        |   |
| Accrued                    expenses                                                                        |   | $      | 78,891                       |   |   | $                               | 82,009      |   |
| Payroll                    tax obligation                                                                  |   |   | 182,990                      |   |   |                            | 172,517     |   |
| Accounts                    payable                                                                        |   |   | 127,144                      |   |   |                            | 122,933     |   |
| Note                    payable to shareholder                                                             |   |   | 326,008                      |   |   |                            | 336,279     |   |
| Short                    term debt                                                                         |   |   | 2,276                        |   |   |                            | 152,763     |   |
| Stock                    payable                                                                           |   |   | 40,000                       |   |   |                            | -           |   |
|                                                                                                       |   |   |                         |   |   |                            |        |   |   |
| Total                    current liabilities                                                               |   |   | 757,309                      |   |   |                            | 866,501     |   |
|                                                                                                       |   |   |                         |   |   |                            |        |   |   |
| Stockholders'                    deficit:                                                                  |   |   |                         |   |   |                            |        |   |
| Common                    stock, $.003 par value, 250,000,000 shares authorized,                           |   |   |                         |   |   |                            |        |   |
| 205,906,459                    and 138,430,059 shares issued and outstanding                               |   |   | 617,719                      |   |   |                            | 415,290     |   |
| Additional                    paid in capital                                                              |   |   | 12,296,025                   |   |   |                            | 11,471,239  |   |
| Deficit                    accumulated during the development stage                                        |   |   | (13,656,778                  | )      |   |                            | (12,745,760 | ) |
| Total                    stockholders' deficit                                                             |   |   | (743,034                     | )      |   |                            | (859,231    | ) |
|                                                                                                       |   |   |                         |   |   |                            |        |   |   |
| Total                    liabilities and stockholders' deficit                                             |   | $      | 14,275                       |   |   | $                               | 7,270       |   |

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|                                                 |
|------------------------------------------------------|
| **ETELCHARGE.COM,                    INC.**          |
| **(A                    Development Stage Company)** |
| **STATEMENTS                    OF OPERATIONS**      |
| **(Unaudited)**                                      |

|                                                    |   |                                      |        |                                  |   |                                |   |
|---------------------------------------------------------|--------|-------------------------------------------|-------------|---------------------------------------|--------|-------------------------------------|--------|
|                                                    |   |                                      |        |                                  |   | **June                    7, 1999** |   |
|                                                    |   | **Three                    months ended** |        | **(Inception)                    to** |   |
|                                                    |   | **March                    31,**          |        | **March                    31,**      |   |
|                                                    |   | **2007**                                  |        | **2006**                              |   | **2007**                            |   |
|                                                    |   |                                      |        |                                  |   |                                |   |
| Revenues                                                |   | $                                         | 11,550      |                                  | $      | 7,521                               |   | $ | 65,492 |   |
| Operating                    expenses                   |   |                                      | 271,887     |                                  |   | 122,600                             |   |   | 13,042,999 |   |
|                                                    |   |                                      |        |                                  |   |                                |   |   |   |   |
| Net                    loss from operations             |   |                                      | (260,337    | )                                     |   | (115,079                            | )      |   | (12,977,507 | ) |
|                                                    |   |                                      |        |                                  |   |                                |   |   |   |   |
| Other                    income                         |   |                                      | -           |                                  |   | -                                   |   |   | 60,200 |   |
| Loss                    on extinguishment of debt       |   |                                      | (642,754    | )                                |   | -                                   |   |   | (642,754 | )   |
| Interest                    expense                     |   |                                      | (7,927      | )                                     |   | (6,547                              | )      |   | (96,717 | ) |
|                                                    |   |                                      |        |                                  |   |                                |   |   |   |   |
| Net                    loss                             |   | $                                         | (911,018    | )                                     | $      | (121,626                            | )      | $ | (13,656,778 | ) |
|                                                    |   |                                      |        |                                  |   |                                |   |   |   |   |
| Basic                    and diluted net loss per share |   | $                                         | (0.01       | )                                     | $      | (0.00                               | )      |   |   |   |
|                                                    |   |                                      |        |                                  |   |                                |   |   |   |   |
| Weighted                    average shares outstanding  |   |                                      | 148,408,552 |                                  |   | 129,648,153                         |   |   |   |   |

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| **ETELCHARGE.COM,                  INC.**          |
|----------------------------------------------------|
| **(A                  Development Stage Company)** |
| **STATEMENTS                  OF CASH FLOWS**      |
| **(Unaudited)**                                    |

|                                                                      |       |                                      |       | ** ** | ** **                            | ** ** | ** ** | **June                    7, 1999** | ** ** |
|---------------------------------------------------------------------------|------------|-------------------------------------------|------------|------------|---------------------------------------|------------|------------|-------------------------------------|------------|
| ** **                                                                | ** ** | **Three                    months ended** | ** ** | ** ** | **(Inception)                    to** | ** ** |
| ** **                                                                | ** ** | **March                    31,**          | ** ** | ** ** | ** **                            | ** ** | ** ** | **March                    31,**    | ** ** |
| ** **                                                                | ** ** | **2007**                                  | ** ** | ** ** | **2006**                              | ** ** | ** ** | **2007**                            |       |
| CASH                    FLOWS FROM OPERATING ACTIVITIES:                  |       |                                      |       |       |                                  |       |       |                                |       |
| Net                    loss                                               |       | $                                         | (911,018   | )          |                                  | $          | (121,626   | )                                   |       | $ | (13,656,778 | ) |
| Adjustments                    to reconcile net loss to net               |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| cash                    used in operating activities:                     |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| Amortization                    and depreciation                          |       |                                      | 676        |       |                                  |       | 611        |                                |       |   | 114,497 |   |
| Issuance                    of common stock for services                  |       |                                      | 193,760    |       |                                  |       | -          |                                |       |   | 8,118,890 |   |
| Imputed                    interest                                       |       |                                      | 6,623      |       |                                  |       | 5,608      |                                |       |   | 44,964 |   |
| Loss                    on extinguishment of debt                         |       |                                      | 642,754    |       |                                  |       | -          |                                |       |   | 642,754 |   |
| Changes                    in:                                            |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| Other                    assets                                           |       |                                      | -          |       |                                  |       | -          |                                |       |   | (1,980 | ) |
| Accounts                    payable                                       |       |                                      | 11,726     |       |                                  |       | 1,764      |                                |       |   | 134,658 |   |
| Accrued                    expenses                                       |       |                                      | (3,700     | )          |                                  |       | 41,558     |                                |       |   | 2,737,450 |   |
| Payroll                    tax obligation                                 |       |                                      | 10,473     |       |                                  |       | 4,070      |                                |       |   | 182,991 |   |
| Net                    cash used in operating activities                  |       |                                      | (48,706    | )          |                                  |       | (68,015    | )                                   |       |   | (1,682,554 | ) |
|                                                                      |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| CASH                    FLOWS FROM INVESTING ACTIVITIES                   |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| Purchase                    of property and equipment                     |       |                                      | -          |       |                                  |       | -          |                                |       |   | (49,639 | ) |
| Net                    cash used in investing activities                  |       |                                      | -          |       |                                  |       | -          |                                |       |   | (49,639 | ) |
|                                                                      |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| CASH                    FLOWS FROM FINANCING ACTIVITIES:                  |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| Proceeds                    from sales of common stock                    |       |                                      | 66,832     |       |                                  |       | -          |                                |       |   | 1,379,449 |   |
| Net                    loan proceeds from shareholder                     |       |                                      | (10,271    | )          |                                  |       | 57,147     |                                |       |   | 326,008 |   |
| Proceeds                    from note payable-other                       |       |                                      | -          |       |                                  |       | -          |                                |       |   | 153,233 |   |
| Payments                    on notes payable-other                        |       |                                      | (174       | )          |                                  |       | -          |                                |       |   | (644 | ) |
| Payment                    on payable to related party for asset purchase |       |                                      | -          |       |                                  |       | -          |                                |       |   | (116,500 | ) |
| Net                    cash provided by financing activities              |       |                                      | 56,387     |       |                                  |       | 57,147     |                                |       |   | 1,741,546 |   |
|                                                                      |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| NET                    CHANGE IN CASH AND CASH EQUIVALENTS                |       |                                      | 7,681      |       |                                  |       | (10,868    | )                                   |       |   | 9,353 |   |
|                                                                      |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| CASH                    AND CASH EQUIVALENTS, beginning of period         |       |                                      | 1,672      |       |                                  |       | 13,671     |                                |       |   | - |   |
|                                                                      |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |
| CASH                    AND CASH EQUIVALENTS, end of period               |       | $                                         | 9,353      |       |                                  | $          | 2,803      |                                |       | $ | 9,353 |   |
|                                                                      |       |                                      |       |       |                                  |       |       |                                |       |   |   |   |

| Supplemental                      schedule of non-cash financing activities: |   |   |    |   |   |   |   |   |   |
|------------------------------------------------------------------------------|--------|--------|---------|--------|--------|--------|--------|--------|--------|
| Issuance                      of common stock in exchange for                |   |   |    |   |   |   |   |   |   |
| receivable                      from shareholder                             |   | $      | -       |   |   | $      | -      |   |   | $ | 1,000 |   |
| Issuance                      of payable to related party in exchange        |   |   |    |   |   |   |   |   |   |   |   |   |
| for                      proprietary rights                                  |   |   | -       |   |   |   | -      |   |   |   | 116,500 |   |
| Property                      and equipment acquired through                 |   |   |    |   |   |   |   |   |   |   |   |   |
| issuance                      of common stock                                |   |   | -       |   |   |   | -      |   |   |   | 4,800 |   |
| Issuance                      of common stock for accrued compensation       |   |   | 6,500   |   |   |   | 36,000 |   |   |   | 2,718,473 |   |
| Issuance                      of common stock for pending stock              |   |   |    |   |   |   |   |   |   |   |   |   |
| subscriptions                                                                |   |   | -       |   |   |   | 5,213  |   |   |   | 153,220 |   |
| Issuance                      of common stock for retirement of debt         |   |   | 150,313 |   |   |   | -      |   |   |   | 150,313 |   |
|                                                                         |   |   |    |   |   |   |   |   |   |   |   |   |
|                                                                         |   |   |    |   |   |   |   |   |   |   |   |   |
| Supplemental                      cash flow disclosures:                     |   |   |    |   |   |   |   |   |   |   |   |   |
| Cash                      paid for income taxes                              |   |   | -       |   |   |   | -      |   |   |   | - |   |
| Cash                      paid for interest                                  |   |   | 1,304   |   |   |   | 939    |   |   |   | 11,976 |   |

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**ETELCHARGE.COM,          INC.**

**(A          Development Stage Company)**

**NOTES          TO FINANCIAL STATEMENTS**

**NOTE          1-BASIS OF PRESENTATION**

**NOTE          2 − GOING CONCERN**

**NOTE          3 – ACCRUED COMPENSATION AND STOCK PAYABLE**

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**NOTE          4 – NOTE PAYABLE**

**NOTE          5 – EQUITY**

**NOTE          6 – SUBSEQUENT EVENTS**

*Common          stock and stock payable*

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**MANAGEMENT’S          DISCUSSION AND ANALYSIS**

**Item          2. Plan of Operation.**

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**Item          3. Controls and Procedures**

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**SIGNATURES**

|                                                | **ETELCHARGE.COM,                  INC.** |                                     |
|-----------------------------------------------------|-------------------------------------------|------------------------------------------|
|                                                |                                      |                                     |   |
| June                    21,                    2007 | By:                                       | /s/ Robert                  M. Howe |   |
|                                                |                                      | Robert                  M. Howe          |   |
|                                                |                                      | Chief                  Executive Officer |   |
|                                                |                                      |                                     |   |

|                                    |        |                                                               |
|-----------------------------------------|--------|--------------------------------------------------------------------|
|                                    |   |                                                               |   |
| June 21,                      2007 | By:    | /s/ Michelle                    R.                    Sherman |   |
|                                    |   | Michelle                    R. Sherman                             |   |
|                                    |   | Principal                    Financial                    Officer  |   |
|                                    |   |                                                               |   |

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