**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


WASHINGTON,
      D.C. 20549



















**[X] QUARTERLY
      REPORT UNDER SECTION 13 OR 15(d)**


**OF
      THE SECURITIES EXCHANGE ACT OF 1934**





**For the Quarterly Period Ended
      September 30, 2007**





**OR**





**[ 
      ] TRANSITION REPORT
      UNDER SECTION 13 OR 15(d)**


**OF
      THE EXCHANGE ACT**







Commission
      File Number 000-30479






**ETELCHARGE.COM,
      INC.**


(Exact
      name of small business issuer as specified in its charter)











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





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








Issuer’s
      telephone number: **(972)298-3800**





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    X        No





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act). Yes [ ] No [ X ]





The
      number of shares of the issuer’s common stock outstanding as
      of  November  13, 2007 was 275,805,122.




Transitional
      Small Business Disclosure Format (Check One):
      YesNoX





-1-





**Item
      1. Financial Statements**





**ETELCHARGE.COM,
                INC.****(A
                Development Stage Company)****BALANCE
                SHEETS****(Unaudited)****September
                30,**
            ****
            ****
            **December
                31,**
            ********
            ****
            **2007**
            ****
            ****
            **2006****ASSETS**Current
                assets:Cash
            
            $
            30,110
            
            
            $
            1,672Prepaid
                Expenses
            
            
            17,777Fixed
                assets, net of accumulated depreciation of $53,231 and
                $50,821
            
            
            14,973
            
            
            
            3,618Deposits
            
            
            1,980
            
            
            
            1,980Total
                assets
            
            $
            64,840
            
            
            $
            7,270**LIABILITIES
                AND STOCKHOLDERS' DEFICIT**Current
                liabilities:Accrued
                expenses
            
            $
            197,549
            
            
            $
            82,009Payroll
                tax obligation
            
            
            63,850
            
            
            
            172,517Accounts
                payable
            
            
            75,344
            
            
            
            122,933Note
                payable to shareholder
            
            
            321,567
            
            
            
            336,279Short
                term debt
            
            
            1,503
            
            
            
            152,763Stock
                payable
            
            
            95,654
            
            
            
            -Total
                current liabilities
            
            
            755,467
            
            
            
            866,501Commitments
            
            
            -
            
            
            
            -Stockholders'
                deficit:Common
                stock, $.003 par value, 400,000,000 sharesauthorized,
                256,531,456 and 138,430,059 shares issued and outstanding
            
            
            769,594
            
            
            
            415,290Additional
                paid in capital
            
            
            13,452,147
            
            
            
            11,471,239Deficit
                accumulated during the development stage
            
            
            (14,912,368
            )
            
            
            (12,745,760
            )Total
                stockholders' deficit
            
            
            (690,627
            )
            
            
            (859,231
            )Total
                liabilities and stockholders' deficit
            
            $
            64,840
            
            
            $
            7,270See
                accompanying notes to the financial statements




-2-




**ETELCHARGE.COM,
                INC.****(A
                Development Stage Company)****STATEMENTS
                OF OPERATIONS****(Unaudited)****June
                7, 1999******
            ****
            ****
            ****
            **Nine
                months ended**
            ****
            **Three
                months ended**
            ****
            **(Inception)
                to******
            ****
            ****
            ****
            **September
                30,**
            ****
            **September
                30,**
            ****
            **September 30,******
            ****
            ****
            ****
            **2007**
            ****
            **2006**
            ****
            **2007**
            ****
            **2006**
            ****
            **2007**Revenues
            
            $
            29,768
            $
            24,872
            $
            11,116
            $
            8,359
            $
            83,710Operating
                expenses
            
            1,582,221
            
            370,575
            
            926,878
            
            109,147
            
            14,353,334Net
                loss from operations
            $
            (1,552,453)
            $
            (345,703)
            $
            (915,762)
            $
            (100,788)
            $
            (14,269,624)Other
                Income
            
            -
            
            2,062
            
            -
            
            2,062
            
            60,200Gain
                (Loss) on extinguishment of debt
            (590,283)
            
            -
            
            52,472
            
            -
            
            (590,282)Interest
                expense
            
            (23,872)
            
            (25,172)
            
            (8,250)
            
            (9,854)
            
            (112,662)Net
                loss
            
            $
            (2,166,608)
            $
            (368,813)
            $
            (871,540)
            $
            (108,580)
            $
            (14,912,368)Basic
                and diluted net loss per share
            $
            (0.01)
            $
            (0.00)
            $
            (0.00)
            $
            (0.00)Weighted
                average shares outstanding
            198,181,874
            
            129,768,105
            
            230,232,546
            
            129,907,121See
                accompanying notes to the financial
                statements




-3-




**ETELCHARGE.COM,
                INC.****(A
                Development Stage Company)****STATEMENTS
                OF CASH FLOWS****(Unaudited)****June
                7, 1999**
            ********
            ****
            **Nine
                months ended**
            ****
            ****
            **(Inception)
                to**
            ********
            ****
            **September
                30,**
            ****
            ****
            **September
                30,**
            ********
            ****
            **2007**
            ****
            ****
            **2006**
            ****
            ****
            **2007**CASH
                FLOWS FROM OPERATING ACTIVITIES:Net
                loss
            
            $
            (2,166,608
            )
            
            $
            (368,813
            )
            
            $
            (14,912,368
            )Adjustments
                to reconcile net loss to netcash
                used in operating activities:Amortization
                and depreciation
            
            
            2,410
            
            
            
            1,809
            
            
            
            116,231Stock-based
                compensation & services
            
            
            1,259,077
            
            
            
            51,830
            
            
            
            8,971,426Imputed
                interest
            
            
            19,304
            
            
            
            17,775
            
            
            
            57,645Loss
                on extinguishment of debt
            
            
            590,282
            
            
            
            -
            
            
            
            590,282Changes
                in:Bank
                Overdraft
            
            
            
            
            
            
            11,864Other
                assets
            
            
            (17,777
            )
            
            
            -
            
            
            
            (19,757
            )Accounts
                payable
            
            
            4,883
            
            
            
            (2,969
            )
            
            
            127,815Accrued
                expenses
            
            
            122,473
            
            
            
            64,443
            
            
            
            2,863,623Payroll
                tax obligation
            
            
            (108,667
            )
            
            
            21,091
            
            
            
            63,851Net
                cash used in operating activities
            
            
            (294,623
            )
            
            
            (202,970
            )
            
            
            (2,141,252
            )CASH
                FLOWS FROM INVESTING ACTIVITIESPurchase
                of property and equipment
            
            
            (13,765
            )
            
            
            (1,050
            )
            
            
            (63,407
            )Net
                cash used in investing activities
            
            
            (13,765
            )
            
            
            (1,050
            )
            
            
            (63,407
            )CASH
                FLOWS FROM FINANCING ACTIVITIES:Proceeds
                from sales of common stock
            
            
            256,831
            
            
            
            -
            
            
            
            1,818,729Net
                loan proceeds from shareholder
            
            
            (14,712
            )
            
            
            45,658
            
            
            
            321,567Proceeds
                from notes payable-other
            
            
            -
            
            
            
            150,313
            
            
            
            153,233Payments
                on notes payable-other
            
            
            (947
            )
            
            
            (223
            )
            
            
            (1,417
            )Cash
                Received on pending subscriptions
            
            
            95,654
            
            
            
            
            
            
            
            59,154Payment
                on payable to related party for asset purchase
            
            
            
            
            
            
            
            
            
            
            (116,500
            )Net
                cash provided by financing activities
            
            
            336,826
            
            
            
            195,748
            
            
            
            2,234,766NET
                CHANGE  IN CASH AND CASH EQUIVALENTS
            
            
            28,438
            
            
            
            (8,272
            )
            
            
            30,110CASH
                AND CASH EQUIVALENTS, beginning of period
            
            
            1,672
            
            
            
            13,671
            
            
            
            -CASH
                AND CASH EQUIVALENTS, end of period
            
            $
            30,110
            
            
            $
            5,399
            
            
            $
            30,110


Supplemental
                schedule of non-cash financing activities:Issuance
                of common stock in exchange forreceivable
                from shareholder
            
            $
            -
            
            
            $
            -
            
            
            $
            1,000Issuance
                of payable to related party in exchangefor
                proprietary rights
            
            
            -
            
            
            
            -
            
            
            
            116,500Property
                and equipment acquired throughissuance
                of common stock
            
            
            -
            
            
            
            -
            
            
            
            4,800Issuance
                of common stock for accrued compensation
            
            
            7,150
            
            
            
            52,832
            
            
            
            2,718,824Issuance
                of common stock for pending stockSubscriptions
            
            
            -
            
            
            
            5,213
            
            
            
            153,220Issuance
                of common stock for retirement of debt
            
            
            150,313
            
            
            
            -
            
            
            
            150,313Supplemental
                cash flow disclosures:Cash
                paid for income taxes
            
            
            -
            
            
            
            -
            
            
            
            -Cash
                paid for interest
            
            
            3,650
            
            
            
            3,495
            
            
            
            14,322See
                accompanying notes to the financial statements





-4-




**ETELCHARGE.COM,
      INC.**


**(A
      Development Stage Company)**


**NOTES
      TO FINANCIAL STATEMENTS**




**NOTE
      1-BASIS OF PRESENTATION**




The
      accompanying unaudited interim consolidated financial statements of
      Etelcharge.com, Inc. have been prepared in accordance with accounting principles
      generally accepted in the United States of America and the rules of the
      Securities and Exchange Commission, and should be read in conjunction with
      the
      audited financial statements and notes thereto contained in Etelcharge’s Annual
      Report filed with the SEC on Form 10-KSB. In the opinion of management, all
      adjustments, consisting of normal recurring adjustments, necessary for a fair
      presentation of financial position and the results of operations for the interim
      periods presented have been reflected herein. The results of operations for
      interim periods are not necessarily indicative of the results to be expected
      for
      the full year. Notes to the financial statements that would substantially
      duplicate the disclosure contained in the audited financial statements for
      2006
      as reported in the 10-KSB have been omitted.




**NOTE
      2 – GOING CONCERN**





As
      shown
      in the accompanying financial statements, Etelcharge incurred net losses of
      $2,166,608 for the nine months ended September 30, 2007, and has an accumulated
      deficit of $14,912,368 and a working capital deficit of $707,580 at September
      30, 2007. These conditions raise substantial doubt as to Etelcharge’s ability to
      continue as a going concern. Management is trying to raise additional capital
      through sales of common stock. The financial statements do not include any
      adjustments that might be necessary if Etelcharge is unable to continue as
      a
      going concern.




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




Under
      various agreements, Etelcharge issues stock as compensation to employees and
      outside consultants for services performed during the period. These shares
      are
      recorded at the fair value of the stock measured on the date or dates the
      services were rendered. In most cases, the shares are issued subsequent to
      the
      performance of the service. As such, Etelcharge accrues the compensation expense
      based on the fair value of the stock at the end of each month during the service
      period. During the three months ended March 31, 2007, Etelcharge issued 110,000
      shares of common stock to employees related to accrued compensation. In
      addition, Etelcharge recorded $97,359 and $109,507 in compensation expense
      and
      additional paid in capital related to accrued compensation for the three and
      nine months ended September 30, 2007, respectively. At September 30, 2007,
      there
      were 2,584,785 shares of common stock valued at $151,377 accrued for
      compensation, and $36,606 accrued for cash compensation.




**NOTE
      4 – PAYROLL TAX OBLIGATION**




During
      the three months ended September 30, 2007, the Company paid its payroll tax
      obligations for 2001 through the current period.  The IRS will access
      penalties and interest for the company’s failure to file returns and failure to
      pay these taxes.  Although the Company intends to vigorously contest
      the penalties and has prepared an abatement letter, estimated amounts for
      penalties and interest have been accrued.




-5-




**NOTE
      5 – NOTE PAYABLE**





On
      March
      31, 2006, Etelcharge signed an unsecured promissory note to American Home Market
      in the amount of $250,000. During the year ended December 31, 2006, the lender
      advanced $150,313 under this note agreement. The note provided for an interest
      rate of 8% per annum, with interest-only payments commencing February 1, 2007.
      The principal balance was due on December 1, 2007. In connection with a demand
      notice received from American Home Market, Etelcharge issued 50,000,000 shares
      of common stock on March 20, 2007 in satisfaction of the note and accrued
      interest. The fair value of the common stock at the time of issuance was
      $800,000 based on the quoted market price on March 20, 2007. In connection
      with
      the settlement, Etelcharge recognized a loss on extinguishment of debt in the
      amount of $642,754 during the quarter ended March 31, 2007.




**NOTE
      6 – LITIGATION**




During
      the three months ended September 30, 2007, the company settled an on-going
      law
      suit filed against it by an architect for services performed for a former
      officer of the company.  The Company intends to pursue collection of
      this settlement from the former officer. In connection with this settlement,
      the
      company paid $16,667 at the end of September and accrued the balance of $33,333
      which is payable , half at the end of October and the balance at the end of
      November.




**NOTE
      7 - EQUITY**




***Common
      Stock***




During
      the three months ended March 31, 2007, Etelcharge issued:




12,000,000
      shares of common stock valued at $192,000 in connection with a consulting
      agreement covering the period from March 20, 2007 through April 20,
      2008




110,000
      shares of common stock for services valued at $1,760




5,366,400
      shares of common stock for cash in the amount of $26,832




50,000,000
      shares of common stock valued at $800,000 for extinguishment of debt (see Note
      5)




On
      May 7,
      2007, the Board of Directors approved a motion to increase the authorized common
      stock of Etelcharge by an additional 150,000,000 to 400,000,000.




During
      the three months ended June 30, 2007, Etelcharge issued 16,000,000 shares of
      common stock for cash in the amount of $80,000.




During
      the three months ended September 30, 2007, Etelcharge issued 34,624,997shares
      of
      common stock.  Twelve million five hundred shares (12,500,000) were
      issued in exchange for cash of $180,000.  The Company also issued
      12,985,555  shares for services in the amount of
      $259,711  and  9,139,442 shares  to reimburse
      $182,781 of expenses paid on the Company’s behalf.




As
      of
      September 30, 2007, Etelcharge had received $8,750  in cash under a
      pending stock subscription agreement for the purchase of 2,000,000 shares of
      common stock for a total of $10,000. No shares will be issued until the
      remaining $1,200 is paid in full.




In
      addition, in September  2007 Etlelcharge received
      $86,904  in cash under a pending stock subscription for the purchase
      of 25,000,000 shares of common stock for a total of $500,000.




***Stock
        Options***





Etelcharge
      records compensation expense associated with stock options and other forms
      of
      equity compensation in accordance with Statement of Financial Accounting
      Standards (“SFAS”) No. 123R,*Share-Based Payment,* as interpreted
      by SEC Staff Accounting Bulletin No. 107.




On
      May
      11, 2007, Etelcharge granted 10,000,000 options, which vested immediately,
      pursuant to an employment agreement with Etelcharge’s new President and
      CEO.  The employment agreement also provides for an additional
      10,000,000 stock options to vest at 1,000,000 shares per month over a ten month
      period commencing with the new officer’s employment.  The options have
      an exercise price of $.011, a life of three years, and a fair value of $482,396.
      Of this amount, $277,378 and $72,360 was recorded as compensation expense in
      the
      quarters ended June 30, 2007 and September 30, 2007, respectively, and
      $132,658  was deferred to recognize over the future periods in which
      the options vest and the services are being performed.




During
      the quarter ended September 30, 2007, 4,710,000 options were granted to two
      employees and two consultants under employment and consulting agreements, of
      which 301,000 shares vested.  The options have exercise prices ranging
      from $.05 to $.11 per share, a life of three years, and a fair value of
      $388,198.





Variables
      used in the Black-Scholes option-pricing model during the three months ended
      September 30, 2007, include (1) risk-free interest rates varying from 3.90%
      to
      4.88%, (2) option life is the expected remaining life of the options as of
      each
      year end, (3) expected volatility of 209%, and (4) zero expected
      dividends.




**NOTE
        8 – SUBSEQUENT EVENTS**




On
      October 17, 2007 the Company entered into a consulting agreement with Rodney
      Wagner under which the Company issued 6,700,000 shares of restricted common
      stock in exchange for services rendered.  Additionally the company
      issued  approximately 4,300,000 shares of restricted common stock
      which was prepaid at September 30, 2007.  An additional approximate
      2,500,000 shares were issued to consultants who had completed their contracts
      with the company.  These shares were accrued at September 30,
      2007.  The Company has sold an additional
      approximate  5,800,000 restricted shares since September 30,
      2007.





-6-




**Item
      2. Plan of Operation.**




Plan
      of
      Operation contains various “ forward looking statements” within the meaning of
      Section 21E of the Securities Exchange Act of 1934, as amended, regarding future
      events or the future financial performance of the Company that involve risk
      and
      uncertainties.  Certain statements included in this Form 10-QSB,
      including, without limitation, statements related to anticipated cash flow
      sources and uses, and words included but not limited to “ anticipates”,
“believes”, “plans”, “expects”, “continue”, “will”, and similar expressions are
      intended to identify forward- looking statements within the meaning of section
      27A of the Securities Act of 1933 and Section 21E of the Securities act of
      1934
      regarding events, conditions, and financial trends that may affect our future
      plans of operations, business strategy, operation results and financial
      position.  We caution readers that a variety of factors could cause
      our actual results to differ materially from the anticipated results or other
      matters expressed in forward-looking statements.




The
      following information should be read in conjunction with our financial
      statements and notes thereto appearing elsewhere in this Form
      10-QSB.




We
      had a
      net loss of $2,166,608 during the nine months ended September 30, 2007, an
      increase of $1,797,795 compared to a loss of $368,813 for the nine months ended
      September 30, 2006. We also had a net loss of $ 871,540 during the three months
      ended September 30, 2007, an increase of $762,870 compared to a loss of $108,580
      for the three months ended September 30, 2006.  The increased losses
      primarily resulted from loss on extinguishment of debt in the amount of $590,283
      and the cost of common stock and stock options  issued for
      compensation and consulting services.




Our
      ability to operate profitably depends on generating sales and achieving
      sufficient gross profit margins.  We cannot assure that we will
      achieve or maintain profitable operations in the future




The
      implementation of our plan of operation is dependent upon our raising sufficient
      working capital to allow us to institute the plan. However, there can be no
      assurance that we will be successful in doing so. Due to our lack of capital
      and
      our need for working capital to continue our business plan, our auditors issued
      a going concern qualification as part of their audit opinion of our financial
      statements for the year ended December 31, 2006. We have generated $83,710
      of
      revenue since our inception and since inception through the nine months ended
      September 30, 2007 we incurred a cumulative net loss of $14,912,368 including
      a
      net loss of $2,166,608 for the nine months ended September 30,
      2007.





On
      March
      31, 2006, Etelcharge executed an unsecured promissory note to American Home
      Market in the amount of $250,000. Of this amount, the lender advanced $86,301
      and $64,012 during the quarters ended June 30 and September 30, 2006,
      respectively.  In March 2007, Etelcharge negotiated the retirement of
      the note payable, including accrued interest, in exchange for 50,000,000 shares
      of Etelcharge common stock, which were issued on March 20, 2007. The outstanding
      balance of the note payable at the time of settlement was $157,246, which
      included $6,933 of accrued interest.





Prior
      to
      this borrowing our operations have been funded solely through the issuance
      of
      our common shares and advances from a former officer. Total cash proceeds for
      the issuance of common shares totaled $1,818,729 from inception through
      September 30, 2007. In order to institute our business plans we must continue
      to
      raise capital, as revenue from operations will be insufficient in the short
      run
      to meet our working capital needs. However, we cannot assure that any such
      capital will be available to us. Based upon our current cash resources, we
      cannot meet our cash requirements or institute our business plan for more than
      six months unless we raise additional funds from the sale of our securities,
      as
      we have done in the past, or unless our revenue grows
      significantly.





**Off-Balance
      Sheet Arrangements**





None.








**Item
      3. Controls and Procedures**




As
      required by Rule 13a-15 under the Securities Exchange Act of 1934 (the
“Exchange Act”), we carried out an evaluation of the effectiveness of the design
      and operation of our disclosure controls and procedures as
      of  September 30, 2007. This evaluation was carried out under the
      supervision and with the participation of our Chief Executive Officer and Chief
      Financial Officer. Based on their evaluation of our disclosure controls and
      procedures we concluded that such disclosure controls and procedures were
      effective to ensure that information required to be disclosed by us in reports
      that we file or submit under the Exchange Act is recorded, processed, summarized
      and reported within the time periods specified in Securities and Exchange
      Commission rules and forms. Our management and directors will continue to work
      with our auditors and other outside advisors to ensure that our controls and
      procedures are adequate and effective. There have been no significant changes
      our internal controls or in other factors that could significantly affect
      internal controls subsequent to the date we carried out our
      evaluation.





-7-




**SIGNATURES**







In
      accordance with the requirements of the Exchange Act, the registrant caused
      this
      report to be signed on its behalf by the undersigned, thereunto duly
      authorized.





**ETELCHARGE.COM,
              INC.**November
                14,
                2007
            By:
            /s/ Rob
              HoweRob
              HoweChief
              Executive Officer November
                14, 2007
            By:
            /s/ Robyn
              PriestRobyn
              PriestPrincipal
              Financial Officer





-8-