**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**
**      June 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)    |

**      (972)298-3800**

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

|  **ASSETS**                                                             |   |   | **                            June 30,****2004** |   |
|------------------------------------------------------------------------------|--------|--------|----------------------------------------------------------------------------------------------------|--------|
| Current                assets:                                               |   |   |                                                                                                    |   |
| Cash                                                                         |   | $      | 5,491                                                                                              |   |
| Employee                advances                                             |   |   | 1,041                                                                                              |   |
|                                                                         |   |   |                                                                                                    |   |
| Fixed                assets, net of accumulated depreciation of $41,904      |   |   | 8,640                                                                                              |   |
|                                                                         |   |   |                                                                                                    |   |
| Deposits                                                                     |   |   | 1,000                                                                                              |   |
|                                                                         |   |   |                                                                                                    |   |
|  Total                assets                                            |   | $      | 16,172                                                                                             |   |
|                                                                         |   |   |                                                                                                    |   |
| **LIABILITIES                AND STOCKHOLDERS' DEFICIT**                     |   |   |                                                                                                    |   |
|                                                                         |   |   |                                                                                                    |   |
| Current                liabilities:                                          |   |   |                                                                                                    |   |
| Bank                overdraft                                                |   | $      | 2,436                                                                                              |   |
| Accounts                payable                                              |   |   | 115,789                                                                                            |   |
| Accrued                liabilities                                           |   |   | 2,336,863                                                                                          |   |
| Payroll                tax obligation                                        |   |   | 126,190                                                                                            |   |
| Pending                stock subscriptions                                   |   |   | 112,207                                                                                            |   |
| Note                payable to shareholder                                   |   |   | 66,808                                                                                             |   |
|                                                                         |   |   |                                                                                                    |   |
|  Total                current liabilities                               |   |   | 2,760,293                                                                                          |   |
|                                                                         |   |   |                                                                                                    |   |
| 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              |   |   | (9,804,999                                                                                         | )      |
|  Total                stockholders' deficit                             |   |   | (2,744,121                                                                                         | )      |
|                                                                         |   |   |                                                                                                    |   |
|  Total                liabilities and stockholders' deficit             |   | $      | 16,172                                                                                             |   |

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

|                                                |   |                                 |       |                                  |    |                                    |   |     |       | ** June                7, 1999** |    |
|-----------------------------------------------------|--------|-------------------------------------------|------------|---------------------------------------|---------|-----------------------------------------|--------|----------|------------|---------------------------------------|---------|
|                                                |   | ** Six                months ended** |       | **Three                months ended** |    | ** (Inception)                to** |   |
|                                                |   | ** June                30,**         |       | **June                30,**           |    | ** June                30,**       |   |
|                                                |   | ** 2004**                            |       | **2003**                              |    | **2004**                                |   | **2003** |       | ** 2004**                        |    |
| Operating                expenses                   |   |  $                                   | 375,076    |                                  |  $ | 138,475                                 |   |  $  | 195,629    |                                  |  $ | 85,583 |   |  $ | 9,793,334 |   |
|                                                |   |                                      |       |                                  |    |                                    |   |     |       |                                  |    |   |   |   |   |   |
| Net                loss from operations             |   |                                      | (375,076   | )                                     |    | (138,475                                | )      |     | (195,629   | )                                     |    | (85,583 | ) |   | (9,793,334 | ) |
|                                                |   |                                      |       |                                  |    |                                    |   |     |       |                                  |    |   |   |   |   |   |
| Other                income                         |   |                                      | -          |                                  |    | 3,970                                   |   |     | -          |                                  |    | 3,780 |   |   | 20,773 |   |
|                                                |   |                                      |       |                                  |    |                                    |   |     |       |                                  |    |   |   |   |   |   |
| Interest                expense                     |   |                                      | (5,032     | )                                     |    | (777                                    | )      |     | (2,437     | )                                     |    | (777 | ) |   | (32,438 | ) |
|                                                |   |                                      |       |                                  |    |                                    |   |     |       |                                  |    |   |   |   |   |   |
| Net                loss                             |   | $                                         | (380,108   | )                                     | $       | (135,282                                | )      | $        | (198,066   | )                                     | $       | (82,580 | ) | $ | (9,804,999 | ) |
|                                                |   |                                      |       |                                  |    |                                    |   |     |       |                                  |    |   |   |   |   |   |
| Basic                and diluted net loss per share |   | $                                         | (0.01      | )                                     | $       | (0.00                                   | )      | $        | (0.00      | )                                     | $       | (0.00 | ) |   |   |   |
|                                                |   |                                      |       |                                  |    |                                    |   |     |       |                                  |    |   |   |   |   |   |
| Weighted                average shares outstanding  |   |                                      | 66,519,688 |                                  |    | 47,845,824                              |   |     | 66,519,688 |                                  |    | 47,845,824 |   |   |   |   |

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

|                                                                   |   |                                |     |                              |   | **June                7, 1999** |    |
|------------------------------------------------------------------------|--------|-------------------------------------|----------|-----------------------------------|--------|---------------------------------|---------|
|                                                                   |   | **Six                months ended** |     | **(Inception)                to** |   |
|                                                                   |   | **June                30,**         |     | **June                30,**       |   |
|                                                                   |   | **2004**                            |     | **2003**                          |   | **2004**                        |    |
| CASH                FLOWS FROM OPERATING ACTIVITIES:                   |   |                                |     |                              |   |                            |    |   |   |   |
| Net                loss                                                |   | $                                   | (380,108 | )                                 | $      | (135,282                        | )       | $ | (9,804,999 | ) |
| Adjustments                to reconcile net loss to net                |   |                                |     |                              |   |                            |    |   |   |   |
|  cash                used in operating activities:                |   |                                |     |                              |   |                            |    |   |   |   |
|  Amortization                and depreciation                     |   |                                | 2,680    |                              |   | 5,470                           |    |   | 104,904 |   |
|  Issuance                of common stock for services             |   |                                | -        |                              |   | -                               |    |   | 5,996,331 |   |
|  Changes                in:                                       |   |                                |     |                              |   |                            |    |   |   |   |
| Employee                advances                                       |   |                                | (1,042   |  )                           |   | (900                            | )       |   | (1,042 | ) |
| Bank                overdraft                                          |   |                                | 2,436    |                              |   | -                               |    |   | 2,436 |   |
| Other                assets                                            |   |                                | -        |                              |   | -                               |    |   | (1,000 | ) |
| Accounts                payable                                        |   |                                | 6,314    |                              |   | (2,763                          | )  |   | 115,790 |   |
| Accrued                compensation                                    |   |                                | 315,830  |                              |   | 33,749                          |    |   | 2,336,863 |   |
| Payroll                tax obligation                                  |   |                                | 7,994    |                              |   | 20,815                          |    |   | 126,190 |   |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
|  Net                cash used in operating activities             |   |                                | (45,896  | )                                 |   | (78,911                         | )       |   | (1,124,527 | ) |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
| CASH                FLOWS FROM INVESTING ACTIVITIES                    |   |                                |     |                              |   |                            |    |   |   |   |
| Purchase                of property and equipment                      |   |                                | -        |                              |   | (108                            | )  |   | (45,744 | ) |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
|  Net                cash used in investing activities             |   |                                | -        |                              |   | (108                            | )  |   | (45,744 | ) |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
| CASH                FLOWS FROM FINANCING ACTIVITIES:                   |   |                                |     |                              |   |                            |    |   |   |   |
| Increase                in bank overdraft                              |   |                                | -        |                              |   | (2,389                          | )       |   | - |   |
| Proceeds                from sales of common stock                     |   |                                | -        |                              |   | -                               |    |   | 1,113,247 |   |
| Net                shareholder loan proceeds (payments)                |   |                                | 23,404   |                              |   | (300                            | )  |   | 66,808 |   |
| Payment                on payable to related party for asset purchase  |   |                                | -        |                              |   | -                               |    |   | (116,500 | ) |
| Cash                received on pending stock subscriptions            |   |                                | 27,707   |                              |   | 82,775                          |    |   | 112,207 |   |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
|  Net                cash provided by financing activities         |   |                                | 51,111   |                              |   | 80,086                          |    |   | 1,175,762 |   |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
| NET                INCREASE IN CASH AND CASH EQUIVALENTS               |   |                                | 5,215    |                              |   | 1,067                           |    |   | 5,491 |   |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
| CASH                AND CASH EQUIVALENTS, beginning of period          |   |                                | 276      |                              |   | 200                             |    |   | - |   |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
| CASH                AND CASH EQUIVALENTS, end of period                |   | $                                   | 5,491    |                              | $      | 1,267                           |    | $ | 5,491 |   |
|                                                                   |   |                                |     |                              |   |                            |    |   |   |   |
| 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                                  |   |                                | 130      |                              |   | 777                             |    |   | 5,673 |   |

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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 - SUBSEQUENT EVENTS**

**Accrued      Compensation and Pending Stock Subscriptions**

** Common      Stock**

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**Item      2. Manage**
**ment’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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**SIGN**
**ATURES**

|                             |                                    |                                    |
|----------------------------------|-----------------------------------------|-----------------------------------------|
|                             | **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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