**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**_______________**

**FORM      10-QSB**

**x**
**       QUARTERLY REPORT UNDER SECTION 13 OR 15(d)**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

**       For the Quarterly Period Ended September 30, 2004**

**OR**

**o **
**TRANSITION      REPORT UNDER SECTION 13 OR 15(d)**

**OF      THE EXCHANGE ACT**

**____________________**

**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)    |

**Indicate      by check mark whether the registrant (1) has filed all reports required to      be      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during      the      preceding 12 months (or for such shorter period that the registrant was required      to file such reports), and (2) has been subject to such filing requirements      for      the past 90 days.**

**Yes **
**      o**
**       No **
**x**

**The      number of shares of the issuer's common stock outstanding as of February 24,      2006 was 129,733,600.**

**Transitional      Small Business Disclosure Format (Check One): Yes **
**      o**
**       No **
**x**

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

|                                                                         |   | **September                30,** |        |
|------------------------------------------------------------------------------|--------|----------------------------------|-------------|
|  **ASSETS**                                                             |   | **2004**                         |        |
| Current                assets:                                               |   |                             |        |   |
| Cash                                                                         |   | $                                | 200         |   |
|  Employee                advances                                       |   |                             | 1,041  |   |
| Fixed                assets, net of accumulated depreciation of $43,244      |   |                             | 7,300       |   |
|                                                                         |   |                             |        |   |
| Deposits                                                                     |   |                             | 1,000       |   |
|                                                                         |   |                             |        |   |
|  Total                assets                                            |   | $                                | 9,541       |   |
|                                                                         |   |                             |        |   |
| **LIABILITIES                AND STOCKHOLDERS' DEFICIT**                     |   |                             |        |   |
| Current                liabilities:                                          |   |                             |        |   |
| Bank                overdraft                                                |   | $                                | 2,788       |   |
| Accounts                payable                                              |   |                             | 111,649     |   |
| Accrued                liabilities                                           |   |                             | 2,494,778   |   |
| Payroll                tax obligation                                        |   |                             | 130,187     |   |
| Pending                stock subscriptions                                   |   |                             | 131,661     |   |
| Note                payable to shareholder                                   |   |                             | 81,041      |   |
|                                                                         |   |                             |        |   |
|  Total                current liabilities                               |   |                             | 2,952,104   |   |
|                                                                         |   |                             |        |   |
|                                                                         |   |                             |        |   |
| Commitments                                                                  |   |                             | -           |   |
|                                                                         |   |                             |        |   |
| Stockholders'                deficit:                                        |   |                             |        |   |
| Common                stock, $.003 par value, 250,000,000 shares authorized, |   |                             |        |   |
|  66,519,688                shares issued and outstanding                |   |                             | 199,559     |   |
| Additional                paid in capital                                    |   |                             | 6,861,319   |   |
| Deficit                accumulated during the development stage              |   |                             | (10,003,441 | ) |
|  Total                stockholders' deficit                             |   |                             | (2,942,563  | ) |
|                                                                         |   |                             |        |   |
|  Total                liabilities and stockholders' deficit             |   | $                                | 9,541       |   |

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

|                                                |   |                                 |       |                                  |    |                              |   |     |       | **June                7, 1999** |    |
|-----------------------------------------------------|--------|--------------------------------------|------------|---------------------------------------|---------|-----------------------------------|--------|----------|------------|---------------------------------|---------|
|                                                |   | **Nine                months ended** |       | **Three                months ended** |    | **(Inception)                to** |   |
|                                                |   | **September                30,**     |       | **September                30,**      |    | **September                30,**  |   |
|                                                |   | **2004**                             |       | **2003**                              |    | **2004**                          |   | **2003** |       | **2004**                        |    |
| Operating                expenses                   |   |  $                              | 570,590    |                                  |  $ | 1,345,992                         |   |  $  | 195,514    |                            |  $ | 1,207,517 |   |  $ | 9,988,848 |   |
|                                                |   |                                 |       |                                  |    |                              |   |     |       |                            |    |   |   |   |   |   |
| Net                loss from operations             |   |                                 | (570,590   | )                                     |    | (1,345,992                        | )      |     | (195,514   | )                               |    | (1,207,517 | ) |   | (9,988,848 | ) |
|                                                |   |                                 |       |                                  |    |                              |   |     |       |                            |    |   |   |   |   |   |
| Other                income                         |   |                                 | -          |                                  |    | 7,608                             |   |     | -          |                            |    | 3,638 |   |   | 20,773 |   |
|                                                |   |                                 |       |                                  |    |                              |   |     |       |                            |    |   |   |   |   |   |
| Interest                expense                     |   |                                 | (7,960     | )                                     |    | (1,003                            | )      |     | (2,928     | )                               |    | (226 | ) |   | (35,366 | ) |
|                                                |   |                                 |       |                                  |    |                              |   |     |       |                            |    |   |   |   |   |   |
| Net                loss                             |   | $                                    | (578,550   | )                                     | $       | (1,339,387                        | )      | $        | (198,442   | )                               | $       | (1,204,105 | ) | $ | (10,003,441 | ) |
|                                                |   |                                 |       |                                  |    |                              |   |     |       |                            |    |   |   |   |   |   |
| Basic                and diluted net loss per share |   | $                                    | (0.01      | )                                     | $       | (0.03                             | )      | $        | (0.00      | )                               | $       | (0.02 | ) |   |   |   |
|                                                |   |                                 |       |                                  |    |                              |   |     |       |                            |    |   |   |   |   |   |
| Weighted                average shares outstanding  |   |                                 | 66,519,688 |                                  |    | 50,516,224                        |   |     | 66,519,688 |                            |    | 55,857,024 |   |   |   |   |

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

|                                                                   |   |                                 |     |                              |   | **June                7, 1999** |    |
|------------------------------------------------------------------------|--------|--------------------------------------|----------|-----------------------------------|--------|---------------------------------|---------|
|                                                                   |   | **Nine                months ended** |     | **(Inception)                to** |   |
|                                                                   |   | **September                30,**     |     | **September                30,**  |   |
|                                                                   |   | **2004**                             |     | **2003**                          |   | **2004**                        |    |
| CASH                FLOWS FROM OPERATING ACTIVITIES:                   |   |                                 |     |                              |   |                            |    |   |   |   |
| Net                loss                                                |   | $                                    | (578,550 | )                                 | $      | (1,339,387                      | )       | $ | (10,003,441 | ) |
| Adjustments                to reconcile net loss to net                |   |                                 |     |                              |   |                            |    |   |   |   |
| cash                used in operating activities:                      |   |                                 |     |                              |   |                            |    |   |   |   |
| Amortization                and depreciation                           |   |                                 | 4,020    |                              |   | 7,877                           |    |   | 106,244 |   |
| Issuance                of common stock for services                   |   |                                 | -        |                              |   | 1,150,100                       |    |   | 5,996,331 |   |
| Changes                in:                                             |   |                                 |     |                              |   |                            |    |   |   |   |
| Employee                advances                                       |   |                                 | (1,042   | )                                 |   | (1,328                          | )       |   | (1,042 | ) |
| Bank                overdraft                                          |   |                                 | 2,788    |                              |   | -                               |    |   | 2,788 |   |
| Other                assets                                            |   |                                 | -        |                              |   | -                               |    |   | (1,000 | ) |
| Accounts                payable                                        |   |                                 | 2,174    |                              |   | (3,798                          | )  |   | 111,650 |   |
| Accrued                compensation                                    |   |                                 | 473,745  |                              |   | 37,082                          |    |   | 2,494,778 |   |
| Payroll                tax obligation                                  |   |                                 | 11,991   |                              |   | 15,046                          |    |   | 130,187 |   |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| Net                cash used in operating activities                   |   |                                 | (84,874  | )                                 |   | (134,408                        | )       |   | (1,163,505 | ) |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| CASH                FLOWS FROM INVESTING ACTIVITIES                    |   |                                 |     |                              |   |                            |    |   |   |   |
| Purchase                of property and equipment                      |   |                                 | -        |                              |   | (4,112                          | )  |   | (45,744 | ) |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| Net                cash used in investing activities                   |   |                                 | -        |                              |   | (4,112                          | )  |   | (45,744 | ) |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| CASH                FLOWS FROM FINANCING ACTIVITIES:                   |   |                                 |     |                              |   |                            |    |   |   |   |
| Decrease                in bank overdraft                              |   |                                 | -        |                              |   | (2,389                          | )       |   | - |   |
| Proceeds                from sales of common stock                     |   |                                 | -        |                              |   | 102,775                         |    |   | 1,113,247 |   |
| Net                shareholder loan proceeds (payments)                |   |                                 | 37,637   |                              |   | (2,405                          | )  |   | 81,041 |   |
| Payment                on payable to related party for asset purchase  |   |                                 | -        |                              |   | -                               |    |   | (116,500 | ) |
| Cash                received on pending stock subscriptions            |   |                                 | 47,161   |                              |   | 49,778                          |    |   | 131,661 |   |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| Net                cash provided by financing activities               |   |                                 | 84,798   |                              |   | 147,759                         |    |   | 1,209,449 |   |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| NET                (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS    |   |                                 | (76      | )                                 |   | 9,239                           |    |   | 200 |   |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| CASH                AND CASH EQUIVALENTS, beginning of period          |   |                                 | 276      |                              |   | 200                             |    |   | - |   |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| CASH                AND CASH EQUIVALENTS, end of period                |   | $                                    | 200      |                              | $      | 9,439                           |    | $ | 200 |   |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| 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 |   |
|                                                                   |   |                                 |     |                              |   |                            |    |   |   |   |
| Supplemental                cash flow disclosures:                     |   |                                 |     |                              |   |                            |    |   |   |   |
| Cash                paid for income taxes                              |   |                                 | -        |                              |   | -                               |    |   | - |   |
| Cash                paid for interest                                  |   |                                 | 189      |                              |   | 1,003                           |    |   | 5,732 |   |

----

**ETELCH**
**ARGE.COM,      INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1-BASIS OF PRESENTATION**

**NOTE      2 - GOING CONCERN**

**NOTE      3 - SUBSEQUENT EVENTS**

**Accrued      Compensation and Pending Stock Subscriptions**

** Common      Stock**

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**Item      2.****Management’s Discussion and Analysis Or Plan of      Operation**

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**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**
**and Reports on Form 8-K**

|   | 31.1 | Certification                of Principal Executive Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002 |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------|

|   | 31.2 | Certification                of Principal Financial Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002 |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.1 | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                18 U.S.C. Sec. 1350, as adopted pursuant to Section 906 of the                Sarbanes-Oxley Act of 2002 |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIG**
**NATURES**

|                             |                                    |                                    |
|----------------------------------|-----------------------------------------|-----------------------------------------|
|                             | **ETELCHARGE.COM,                INC.** |
|                        |                               |                               |
| February                24, 2006 | By:                           | /s/ Carl                O. Sherman |
|                             | Carl                O. Sherman          |
|                             | Chief                Executive Officer  |

|                             |                                       |                                        |
|----------------------------------|--------------------------------------------|---------------------------------------------|
|                             | **ETELCHARGE.COM,                INC.**    |
|                        |                                  |                                   |
| February                24, 2006 | By:                              | /s/ Michelle                R. Sherman |
|                             | Michelle                R. Sherman         |
|                             | Principal                Financial Officer |

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