SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                   FORM 10-QSB

     |X| QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

                  For the quarterly period ended March 31, 2006

                                       OR

     |_| TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

            For the transition period from ___________ to ___________

                         Commission file number 0-30583

                               PRACTICEXPERT, INC.

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



            Nevada                                            87-0622329
(State or other jurisdiction of                            (I.R.S. Employer
incorporation or organization)                          Identification Number)

        23975 Park Sorrento Drive, No. 110                      91302
              Calabasas, CA                                   (Zip Code)
 (Address of principal executive offices)

                                 (818) 591-0081)
                (Issuer's telephone number, including area code)


Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 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|

Transitional Small Business Disclosure Format (check one): Yes |_| No |X|

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.



                Class                            Outstanding at May 10, 2006
---------------------------------------    -------------------------------------
Common Stock, $.001 par value per share                142,692,487 Shares


<PAGE>

                                TABLE OF CONTENTS
                                                                           Page

PART I - FINANCIAL INFORMATION...............................................1

ITEM 1   FINANCIAL STATEMENTS................................................1

              Consolidated Balance Sheet as of March 30, 2006................1

              Consolidated Statements of Operations for
              the three months ended March 31, 2006 and 2005.................2

              Consolidated Statements of Cash Flows for
              the nine months ended March 31, 2006 and 2005..................3

              Notes to Consolidated Financial Statements.....................4

ITEM 2   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
              CONDITION AND RESULTS OF OPERATIONS...........................12

ITEM 3   CONTROLS AND PROCEDURES............................................14

PART II - OTHER INFORMATION.................................................15

ITEM 1   LEGAL PROCEEDINGS..................................................15

ITEM 2   UNREGISTERED SALES OF EQUITY SECURITIES............................15

ITEM 4   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS................15

ITEM 5   OTHER INFORMATION..................................................15

ITEM 6   EXHIBITS...........................................................16


                                        i
<PAGE>

                         PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

                               PRACTICEXPERT, INC.
                                  BALANCE SHEET
                                 MARCH 31, 2006
                                   (Unaudited)

CURRENT ASSETS:
              Cash & cash equivalents                          $    190,107
              Prepaid expenses                                       42,939
              Inventory                                              12,045
              Accounts receivable, net of
                $469,656 allowance for doubtful debts             1,388,103
              Unbilled receivables                                  396,826
              Other receivables                                         100
                                                               ------------
                          Total current assets                    2,030,120

PROPERTY AND EQUIPMENT, net                                         396,732

OTHER ASSETS
              Deposits                                               73,345

INTANGIBLES:
              Client list, net                                    2,453,979
              Software, net                                         700,000
              Goodwill                                                   --
                                                               ------------
                          Total intangibles                       3,153,979
                                                               ------------
                                                               $  5,654,177
                                                               ============

                      LIABILITIES AND STOCKHOLDERS' EQUITY
                      ------------------------------------

CURRENT LIABILITIES:
              Accounts payable & accrued expenses              $  5,342,606
              Notes payable - related parties                       254,144
              Notes payable                                       4,127,923
              Advances                                              422,780
              Deferred Revenue                                      630,736
              Other current liabilities, including
                related party debt of $126,162                      354,526
              Trust account                                         155,511
              Dividends payable                                      15,306
                                                               ------------
                          Total current liabilities              11,303,532

Notes Payable, related party - long term                                 --
Notes Payable - long term                                           100,000

COMMITMENTS

STOCKHOLDERS' EQUITY
              Preferred stock - unclassified,
                authorized shares 36,000,000, no
                par value none issued                                    --
              Preferred stock convertible - Series C, 6%,
                $.001 par value 2,000,000 shares authorized;
                3,760,000 issued and outstanding                         41
              Common stock, $.001 par value, 200,000,000
                shares authorized; 142,692,487 issued
                and outstanding                                     142,692
              Offering Costs                                             --
              Treasury Stock, 49,000 shares of common stock        (285,000)
              Additional paid in capital                         18,486,779
              Shares to be issued                                   689,210
              Accumulated deficit                               (24,783,077)
                                                               ------------
                          Total stockholders' equity             (5,749,355)

                                                               ------------
                                                               $  5,654,177
                                                               ============


                                       1
<PAGE>

                               PRACTICEXPERT, INC.
                      CONSOLIDATED STATEMENTS OF OPERATION
            FOR THE THREE MONTH PERIODS ENDED MARCH 31, 2006 AND 2005
                                   (Unaudited)

                                                     2006            (Note15)
                                                 -------------    -------------

Net revenues                                     $   2,969,677    $   5,024,101

Operating expenses
       Depreciation & Amortization                     383,664          850,150
       Medical billing and related services          3,147,042        5,102,144
                                                 -------------    -------------
          Total operating expenses                   3,530,706        5,952,294

                                                 -------------    -------------
Loss from operations                                  (561,029)        (928,193)

Non-operating Income (expense):
       Gain on settlement of debts                          --           39,196
       Interest income                                      --              839
       Interest expense                               (118,778)         (60,064)
                                                 -------------    -------------
          Total non-operating income (expense)        (118,778)         (20,029)

                                                 -------------    -------------
Loss before income tax                                (679,807)        (948,222)

Income taxes                                                --            2,400
                                                 -------------    -------------

Net loss                                         $    (679,807)   $    (950,622)
                                                 =============    =============

Basic  & diluted weighted average number of
  common stock outstanding                         134,930,115      126,751,100
                                                 =============    =============

Basic and diluted net loss per share             $       (0.01)   $       (0.01)
                                                 =============    =============


                                       2
<PAGE>

                               PRACTICEXPERT, INC.
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
            FOR THE THREE MONTH PERIODS ENDED MARCH 31, 2006 AND 2005
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                             2005 Restated
                                                                  2006          (Note15)
                                                              -----------    -------------
<S>                                                           <C>            <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
    Net loss from continuing operations                       $  (679,807)   $  (950,622.0)
    Adjustments to reconcile net income
      (loss) to net cash provided by (used in)
       operating activities:
       Depreciation and amortization                              383,664          850,150
       Gain on settlement of debts                                     --          (39,196)
       Shares to be issued for interest                            22,680               --
       Changes in operating assets and liabilities:
           Increase in accounts receivable                        285,791       (1,358,688)
           Increase in other receivable                            40,300               --
           Increase in inventory                                   95,714         (139,802)
           (Increase) decrease in prepaid expenses                (42,939)         (32,379)
           (Increase) decrease in other current assets                 --         (171,479)
           Increase in other assets-deposit                        (7,520)         (12,503)
           Increase in accounts payable and accrued expense       139,340          257,749
           Increase in other current liabilities                   (9,833)        (129,131)
           Increase in due to physicians                           11,306               --
           Increase in deferred revenue                          (446,035)         414,798
           Decrease in dividends payable                               --               --
                                                              -----------    -------------
       Total Adjustments                                          472,468         (360,481)
                                                              -----------    -------------
       Net cash (used in) operating activities                   (207,339)      (1,311,103)
                                                              -----------    -------------

CASH FLOWS FROM INVESTING ACTIVITIES
       Cash received at acquisition of subsidiaries                    --        20,023.00
       Cash paid in acquisition of subsidiaries                        --         (362,187)
       Sale of property & equipment                                 1,247          (52,074)
                                                              -----------    -------------
               Net cash used in investing activities                1,247         (394,238)
                                                              -----------    -------------

CASH FLOWS FROM FINANCING ACTIVITIES:
       Payments on loans from related parties                          --          (86,704)
       Payments of notes payable                                 (161,515)              --
       Proceed of loans from related parties                      135,000           89,826
       Proceed of notes payable                                   199,000        1,662,095
       Cash received from shares to be issued                      30,000           11,269
       Cash received from issuance of shares                           --               --
                                                              -----------    -------------
               Net cash provided by financing activities          202,485        1,676,486
                                                              -----------    -------------

NET INCREASE IN CASH & CASH EQUIVALENTS                            (3,607)         (28,855)

CASH & CASH EQUIVALENTS, BEGINNING BALANCE                        193,715          381,403
                                                              -----------    -------------

CASH & CASH EQUIVALENTS, ENDING BALANCE                           190,108          352,548
                                                              ===========    =============

Cash paid during the year for:
    Cash paid for interest                                    $        --    $       8,625
    Cash paid for taxes                                       $        --    $          --

Non-cash investing and financing activities:
    Shares issued for conversion of note                      $        --    $          --
    Shares issued for acquisition of subsidiary               $        --    $   1,625,000
</TABLE>


                                       3
<PAGE>

                               PRACTICEXPERT, INC.
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

The review of the three month financials for the period ended March 31, 2006 has
not been completed by our auditors.

NOTE 1 - DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

PracticeXpert, Inc., a Nevada corporation (the "Company"), is a healthcare
services and technology company, which is in the business of providing
"turn-key" administrative services to our clients, as well as developing and
deploying systems, technologies and services designed to improve operational
efficiencies, reduce billing errors and enhance cash flow for medical
practitioners. The Company was incorporated under the name Engineering Services,
Inc., on July 13, 1984. Since then, the Company has undergone a series of
corporate name changes by amending its articles of incorporation, and
discontinued a number of its businesses.

On April 11, 2003, the Company entered into a stock purchase agreement with
Practice Xpert Services Corp., a California corporation. Pursuant to this
agreement, the Company purchased 92% of the outstanding shares of capital stock
of Practice Xpert Services Corp. The shareholders of Practice Xpert Services
Corp. received 7,670,596 shares of common stock of the Company and 1,845,000
shares of Series C Preferred Stock of the Company, constituting 72.75% of the
Company's voting securities. As a condition thereto, the Company's existing
officers resigned and the Company's board of directors appointed the executive
officers of Practice Xpert Services Corp. to serve as our executive management
team. On September 30, 2003, the Company purchased the remaining eight percent
(8%) of the issued and outstanding shares of capital stock of Practice Xpert
Services Corp. by issuing 472,860 shares of common stock of the Company and
111,736 shares of Series C Preferred Stock of the Company to the shareholders of
Practice Xpert Services Corp. As a result thereof, the Company owns all of
issued and outstanding shares of capital stock of Practice Xpert Services Corp.

On June 27, 2003, the Company entered into a stock purchase agreement for the
sale of all of the outstanding shares of capital stock of Clover, Inc., one of
its wholly-owned subsidiaries, to a former director, in exchange for the
repurchase by the Company of 100,000 shares of common stock of the Company from
such director. Clover was an operating subsidiary of one of the predecessor
businesses of the Company.

According to the terms of the share exchange agreement, control of the Company
passed to the shareholders of PracticeXpert Services Corp. This type of share
exchange has been treated as a capital transaction accompanied by a
recapitalization of Practice Xpert Services Corp. in substance, rather than a
business combination, and is deemed a "reverse acquisition" for accounting
purposes since the shareholders of Practice Xpert Services Corp. controlled a
majority of the total common shares outstanding immediately following the
consummation of the transactions contemplated by the share exchange agreement.

On July 21, 2003, the Company changed its name to PracticeXpert, Inc.

Practice Xpert owns all of the issued and outstanding shares of capital stock of
PracticeXpert of California, Inc., a California corporation, and PracticeXpert
of Idaho, Inc., an Idaho corporation.

On November 10, 2003, the Company completed the acquisition of National
Healthcare Management Services, Inc., a West Virginia Corporation, which
subsequently changed its name to PracticeXpert of West Virginia, Inc.

On March 1, 2004, PracticeXpert of Texas, Inc., which was formed by the Company
on November 7, 2003, completed its acquisition of the assets and liabilities of
Singer MedScript, a Texas sole proprietorship.

On April 28, 2004, the Company completed its acquisition of Cancer Care Network,
Inc., an Oklahoma corporation,, which subsequently changed its name to
PracticeXpert of Oklahoma, Inc.

On July 31, 2003, the Company entered into an agreement to acquire Healthcare
Billing Solutions, Inc., a Montana corporation, which was subsequently rescinded
by the parties effective September 1, 2004. The loss from Healthcare Billing
Solutions, Inc. for eight-month period ended August 31, 2004 has been included
in the loss from discontinued operations along with a loss on disposal in the
financial statements for the year ended December 31, 2004.

On January 3, 2005, the Company acquired Physician Informatics, Inc., doing
business as PracticeOne, a provider of practice management and clinical
management solutions, including outsourced medical billing and administrative
services, as well as proprietary practice and clinical management software. This
entity changed its name to PracticeXpert Systems, Inc. Under the terms of the
Agreement of Purchase and Sale of Stock dated as of December 20, 2004 for such
acquisition, the stockholders of PracticeOne were issued 12,500,000 shares of
common stock of the Company, and a promissory note payable to its majority
stockholder was issued. On June 30, 2005, such promissory note was converted
into 10,000,000 shares of Common Stock of the Company, which resulted in a gain
of $700,000. Additional purchase price consideration is payable to the selling
shareholders as an earn-out based upon the results of operations of this entity
for 2005, 2006 and 2007.


                                       4
<PAGE>

From March 11, 2005 to September 30, 2005, PracticeXpert of Idaho, Inc. managed
an oncology medical facility in Yakima, Washington, which resulted in losses of
$585,705, including write-offs of uncollectible amounts of $227,262.
PracticeXpert of Idaho, Inc. terminated the management services agreement for
such facility effective on November 23, 2005. Revenues from such agreement
amounted to approximately $1,740,000 in 2005.

On December 31, 2005, PracticeXpert of Texas, Inc. completed the sale of its
medical transcription business to Transcend Services, Inc. Transcend Services
will pay as purchase price consideration up to $500,000 over three years, on an
earn-out basis, and made an initial payment on closing in the amount of $40,000.
The amount of future consideration, if any, to be received under such earn-out
will be based solely on the cash profits received from customers of the medical
transcription business in existence on the date of closing.

Reclassification

For comparative purposes, prior period's consolidated financial statements have
been reclassified to conform to report classifications of the current period.

Basis of presentation

The accompanying unaudited condensed consolidated interim financial statements
have been prepared in accordance with the rules and regulations of the
Securities and Exchange Commission for the presentation of interim financial
information, but do not include all the information and footnotes required by
generally accepted accounting principles for complete financial statements. The
audited consolidated financial statements for the year ended December 31, 2004
were filed on April 14, 2005 with the Securities and Exchange Commission and is
hereby referenced. In the opinion of management, all adjustments considered
necessary for a fair presentation have been included. Operating results for the
three month period ended March 31, 2006 are not necessarily indicative of the
results that may be expected for the year ended December 31, 2006.

Segment Reporting

Statement of Financial Accounting Standards No. 131 ("SFAS 131"), "Disclosure
About Segments of an Enterprise and Related Information" requires use of the
"management approach" model for segment reporting. The management approach model
is based on the way a company's management organizes segments within the company
for making operating decisions and assessing performance. Reportable segments
are based on products and services, geography, legal structure, management
structure, or any other manner in which management disaggregates a company.
Currently, SFAS 131 has no effect on the Company's consolidated financial
statements as substantially all of the Company's operations are conducted in one
industry segment.

Following is a summary of segment information by geographic unit for the period
ended March 31, 2006:

<TABLE>
<CAPTION>
                                     CA         ID          TX           OK         WV           NJ      Unallocated       Total
<S>                                <C>         <C>        <C>         <C>          <C>       <C>         <C>            <C>
Sales                              150,104     242,334         --     1,043,420    47,834    1,485,984           --     2,969,677
Operating income (loss)            (14,894)   (127,220)   (25,430)       10,424     3,585      572,024   (1,098,296)     (679,807)
Total assets                        78,697     171,889     34,031       854,936    33,710    1,359,937    3,120,977     5,654,177
Capital Expenditure                     --          --         --            --        --           --           --            --
Depreciation and amortization           --      15,909         --        25,543        --       20,044      322,167       383,664
</TABLE>


Following is a summary of segment information by geographic unit for the period
ended March 31, 2005:

<TABLE>
<CAPTION>
                                     CA         ID          TX           OK         WV           NJ       Unallocated      Total
<S>                                <C>         <C>        <C>         <C>          <C>        <C>          <C>          <C>
 Sales                             260,852     822,680    290,383     2,442,916    104,346    1,102,924           --     5,024,101
 Operating income (loss)          (557,378)    284,168     14,841       470,357     (6,373)    (339,758)    (780,565)     (914,708)
 Total assets                      183,204     993,109    196,459     2,043,119     70,417    1,294,990   13,685,738    18,467,036
 Capital Expenditure                    --          --         --        21,113      1,500       29,461           --        52,074
 Depreciation and amortization         773      11,889        183        23,213         --       33,528      780,564       850,150
</TABLE>


Principles of Consolidation

The accompanying financial statements include the accounts of PracticeXpert,
Inc., (legal acquirer, the "Parent"), and its 100% owned subsidiary, Practice
Xpert Services Corporation and its subsidiaries, PracticeXpert of California,
Inc., PracticeXpert of Idaho, Inc. PracticeXpert of West Virginia, Inc.,
PracticeXpert of Oklahoma, Inc., PracticeXpert of Texas, Inc., Physician
Informatics, Inc. and its dormant subsidiaries, and Transcriptions Plus, Inc.
All significant inter-company accounts and transactions have been eliminated in
consolidation.


                                       5
<PAGE>

Recent Pronouncements

In December 2004, the FASB issued FASB Statement No. 123R, "Share-Based Payment,
an Amendment of FASB Statement No. 123" ("FAS No. 123R"). FAS No. 123R requires
companies to recognize in the statement of operations the grant- date fair value
of stock options and other equity-based compensation issued to employees. FAS
No. 123R is effective beginning in the Company's first quarter of fiscal 2006.
The Company believes that the adoption of this standard will have no material
impact on its financial statements.

In May 2005, the FASB issued SFAS No. 154, entitled Accounting Changes and Error
Corrections--a replacement of APB Opinion No. 20 and FASB Statement No. 3. This
Statement replaces APB Opinion No. 20, Accounting Changes, and FASB Statement
No. 3, Reporting Accounting Changes in Interim Financial Statements, and changes
the requirements for the accounting for and reporting of a change in accounting
principle. This Statement applies to all voluntary changes in accounting
principle. It also applies to changes required by an accounting pronouncement in
the unusual instance that the pronouncement does not include specific transition
provisions. Opinion 20 previously required that most voluntary changes in
accounting principle be recognized by including in net income of the period of
the change the cumulative effect of changing to the new accounting principle.
This Statement requires retrospective application to prior periods' financial
statements of changes in accounting principle, unless it is impracticable to
determine either the period-specific effects or the cumulative effect of the
change. This Statement defines retrospective application as the application of a
different accounting principle to prior accounting periods as if that principle
had always been used or as the adjustment of previously issued financial
statements to reflect a change in the reporting entity. This Statement also
redefines restatement as the revising of previously issued financial statements
to reflect the correction of an error. The adoption of SFAS 154 did not impact
the consolidated financial statements.

In June 2005, the EITF reached consensus on Issue No. 05-6, Determining the
Amortization Period for Leasehold Improvements ("EITF 05-6") EITF 05-6 provides
guidance on determining the amortization period for leasehold improvements
acquired in a business combination or acquired subsequent to lease inception.
The guidance in EITF 05-6 will be applied prospectively and is effective for
periods beginning after June 29, 2005. EITF 05-6 is not expected to have a
material effect on its consolidated financial position or results of operations.

In February 2006, the FASB issued SFAS No. 155, "Accounting for Certain Hybrid
Financial Instruments--an amendment of FASB Statements No. 133 and 140." This
Statement amends FASB Statements No. 133, "Accounting for Derivative Instruments
and Hedging Activities," and No. 140, "Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities." This Statement resolves
issues addressed in FASB Statement No. 133 Implementation Issue No. D1,
"Application of Statement 133 to Beneficial Interests in Securitized Financial
Assets." The Company believes that the adoption of this standard will have no
material impact on its consolidated financial statements.


In March 2006 FASB issued SFAS 156, "Accounting for Servicing of Financial
Assets." This Statement amends FASB Statement No. 140, "Accounting for Transfers
and Servicing of Financial Assets and Extinguishments of Liabilities," with
respect to the accounting for separately recognized servicing assets and
servicing liabilities. This Statement:

      1.    Requires an entity to recognize a servicing asset or servicing
            liability each time it undertakes an obligation to service a
            financial asset by entering into a servicing contract.

      2.    Requires all separately recognized servicing assets and servicing
            liabilities to be initially measured at fair value, if practicable.

      3.    Permits an entity to choose Amortization method' or Fair value
            measurement method' for each class of separately recognized
            servicing assets and servicing liabilities.

      4.    At its initial adoption, permits a one-time reclassification of
            available-for-sale securities to trading securities by entities with
            recognized servicing rights, without calling into question the
            treatment of other available-for-sale securities under Statement
            115, provided that the available-for-sale securities are identified
            in some manner as offsetting the entity's exposure to changes in
            fair value of servicing assets or servicing liabilities that a
            servicer elects to subsequently measure at fair value.

      5.    Requires separate presentation of servicing assets and servicing
            liabilities subsequently measured at fair value in the Balance Sheet
            and additional disclosures for all separately recognized servicing
            assets and servicing liabilities.


      This Statement is effective as of the beginning of the Company's first
      fiscal year that begins after September 15, 2006. Management believes that
      this statement will not have a significant impact on the financial
      statements


NOTE 2 - INTANGIBLE ASSETS

Intangible assets consist of Software, Goodwill and Client lists. The Company
evaluates intangible assets and other long-lived assets for impairment, at least
on an annual basis and whenever events or changes in circumstances indicate that
the carrying value may not be recoverable from its estimated future cash flows,
or where the cost of determining value makes valuation impracticable.
Recoverability of intangible assets and other long-lived assets is measured by
comparing their net book value to the related projected undiscounted cash flows
from these assets, considering a number of factors including past operating
results, budgets, economic projections, market trends, and product development
cycles. If the net book value of the asset exceeds the related undiscounted cash
flows, the asset is considered impaired, and a second test is performed to
measure the amount of impairment loss.


                                       6
<PAGE>

The Company reviews and accounts for the impairment of goodwill in accordance
with SFAS No. 142. Goodwill that has an indefinite life is not amortized, but
instead is tested for impairment at least annually by comparing the carrying
value of the reporting unit to its estimated fair value. The Company bases its
estimates of fair value on projected future cash flows. If the carrying value of
the reporting unit is greater than the estimated fair value of the reporting
unit, an impairment loss is recognized, which is calculated as the difference
between the implied fair value of the reporting unit goodwill and the carrying
amount of goodwill.

Software:

The Company capitalizes the cost of software and software licenses acquired from
third party providers or acquired through acquisition. The costs of acquired
software are amortized over three years. The Company makes on-going evaluations
of the recoverability of its capitalized software by comparing the amount
capitalized for each product to the estimated net realizable value of the
product. If such evaluations indicate that the unamortized software costs exceed
the net realizable value, the Company writes off the amount by which the
unamortized software costs exceed net realizable value. The amortization for the
three month period ended March 31, 2006 was $100,000 which compares to $100,000
for the same time period in 2005.

The Company may from time to time capitalize certain computer software
development costs in accordance with SFAS No. 86, "Accounting for the Costs of
Computer Software to be Sold, Leased, or Otherwise Marketed." Costs incurred
internally to create a computer software product or to develop an enhancement to
an existing product are charged to expense when incurred as research and
development expense until technological feasibility for the respective product
is established. Thereafter, all software development costs are capitalized and
reported at the lower of unamortized cost or net realizable value.
Capitalization ceases when the product or enhancement is available for general
release to customers. Currently the Company's internally generated products are
all available for general release to its customers, and there all ongoing
maintenance and development related to those products is expensed. For the three
month period ended March 31, 2006, the Company did not capitalize any internal
or external costs incurred to develop internal-use computer software.

Client lists:

The Company has client lists acquired through purchase of subsidiaries recorded
at the carrying value of $2,453,979 and $7,359,109 as of March 31, 2006 and
2005, respectively. These client lists are amortized over one to nine years. The
Company periodically evaluates the carrying value of long-lived assets to be
held and used in accordance with SFAS 144. The Company records impairment loss
if the Company determines that the undiscounted cash flows estimated to be
generated by the client lists are less than the carrying amount. The
amortization expense for the three month periods ended March 31, 2006 and 2005
was $220,119 and $680,564, respectively.


NOTE 3 - COMMON STOCK

Shares to be issued

The Company records an expense when it issues equity instruments to acquire
goods and services. Restricted Stock issued for services is valued at the
average fair market value of an equivalent amount of free trading shares of the
Company as quoted on OTCBB on the date of issuance.

During the first quarter of 2006 the Company recorded 336,000 shares of
restricted common stock to be issued valued at $7,680 as part of financing
agreements and 2,000,000 shares of restricted common stock valued at $30,000 as
part a stock subscription that occurred during the quarter. In addition, the
Company recorded 560,329 shares of restricted common stock valued at $15,000 as
part of interest paid on the 8% credit line No stock was actually issued during
the first quarter of 2006.


NOTE 4 - BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

Basic and diluted net income (loss) per share for the three months ended March
31, 2006 and 2005 were determined by dividing the net income (loss) for the
periods by the weighted average number of both basic and diluted shares of
common stock outstanding. All convertible preferred stock are regarded as common
stock equivalents and are considered in the diluted net loss per share
calculations.

Weighted average number of shares used to compute basic and diluted income
(loss) per share is the same for the period ended March 31, 2006 and 2005, since
the effect of the assumed conversion of options and warrants to purchase common
shares would have an anti-dilutive effect.


NOTE 5 - GOING CONCERN

The accompanying financial statements have been prepared in conformity with
generally accepted accounting principle, which contemplate continuation of the
Company as a going concern. The Company has an accumulated deficit of
$24,783,077 as of March 31, 2006 including the current period loss of $679,807.
The continuing losses have adversely affected the liquidity of the Company. The
Company faces continuing significant business risks including, but not limited
to, its ability to maintain vendor and supplier relationships by making timely
payments when due.


                                       7
<PAGE>

In view of the matters described in the preceding paragraph, recoverability of a
major portion of the recorded asset amounts shown in the accompanying balance
sheet is dependent upon continued operations of the Company, which in turn is
dependent upon the Company's ability to raise additional capital, obtain
financing and to succeed in its future operations. The financial statements do
not include any adjustments relating to the recoverability and classification of
recorded asset amounts or amounts and classification of liabilities that might
be necessary should the Company be unable to continue as a going concern.

Management has taken the following steps to revise its operating and financial
requirements, which it believes are sufficient to provide the Company with the
ability to continue as a going concern. Management devoted considerable effort
during the period ended March 31, 2006, towards (i) obtaining debt financing
(ii) controlling of salaries and general and administrative expenses, and (iii)
management of accounts payable.


NOTE 6 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses consist of the following:


Accounts payable               $2,344,105
Accrued expenses                  687,679
Accrued payroll and benefits      849,937
Accrued taxes                      45,521
Drugs payable                   1,415,364
                               ----------
                               $5,342,606
                               ==========


NOTE 7 - NOTES PAYABLE, RELATED PARTIES

Notes payable to related parties consist of the following:

Shareholder, bearing interest at 8%, due Feb. 17, 2007, unsecured    119,144
Shareholder's family, bearing interest at 15%, due Oct. 1, 2006       60,000
Shareholder's family, bearing interest at 15%, due August 1, 2006     75,000
                                                                    --------
Current portion                                                     $254,144
                                                                    ========

During the year ended December 31, 2005, the Company was unable to meet it's
obligations under this loan. As such, the full amount of this loan is payable
upon demand and is therefore classified as a current liability in the Balance
Sheet at March 31, 2006.


NOTE 8 -NOTES PAYABLE

Note payable--interest rate LIBOR + 0.625%             $4,000,000
Note payable--interest rate 7.0% due in 2008              100,000
Line of credit--expires May 31, 2008                       33,444
Notes payable--interest rate 15%, due June 22, 2006        25,000
NotNotes payable--interest rate 15%, due Oct 1, 2006       24,000
Note payable--interest rate 16%, due June 30, 2006         50,000
                                                       ----------
   Total                                               $4,232,444
Less: non-current portion                                 100,000
Less: unamortized discount                                104,521
                                                       ----------
Current portion                                        $4,127,923
                                                       ==========

During the year ended December 31, 2005, the Company consummated a $1,000,000
asset-based financing revolving credit facility for a term of three years with a
lender. Amounts available under the Loan are limited to approximately eighty
percent (80%) of qualified accounts receivable, and subject to further reserves,
as determined from time to time by the lender, which will be less than the
balance of accounts receivable as reflected on our Consolidated Balance Sheet.
The collateral pledged for this line of credit was the accounts receivable and
inventory of the Company. As of December 31, 2005, the Company did not meet the
loan covenants as required by this loan. This revolving credit facility was
canceled in January 2006.


NOTE 9 -DEFERRED REVENUE

As of March 31, 2006, the Company has a balance of $630,736 of deferred revenue
from a subsidiary acquired in the quarter ended March 31, 2005. The Company
recognizes revenue when (i) persuasive evidence of an arrangement exists, (ii)
delivery of the product or service has occurred, (iii) sales price is fixed or
determinable and (iv) collectibility is reasonably assured. If vendor specific
evidence of fair value exists for elements of contract, the Company recognizes
the revenue for delivered elements and defers revenue for undelivered elements.


                                       8
<PAGE>

NOTE 10 -OTHER CURRENT LIABILITIES

Other current liabilities consist of the following:

Advances from stockholders   $219,439
Credit lines payable           64,844
Credit lines payable           63,789
Other current liabilities       6,453
Due to Physicians             144,205
                             --------
                             $354,526
                             ========

The advances from shareholders are due on demand, unsecured and interest free.


NOTE 11 - COMMITMENTS

The rent expense was $212,565 for the three month period ended March 31, 2006,
respectively, which compared to $197,830 for the same period in 2005. The
Company currently is in technical default on office leases in California and
Idaho.

As additional consideration, the Company agreed to issue Company's Common Stock
to the shareholders of PI (Cayman) Limited equal in dollar value to two times
the projected annual cash flow from operations for each of the three consecutive
calendar years starting 2005. These shares will be issued annually and will be
priced at the average closing price of the Company for the 365 days preceding
issuance.


NOTE 12 - INCOME TAXES

No provision was made for Federal income tax since the Company has significant
net operating losses. Through March 31, 2006, the Company incurred net operating
losses for tax purposes of $13,253,000, approximately. The net operating loss
carry forwards may be used to reduce taxable income through the year 2026. The
availability of the Company's net operating loss carryforwards are subject to
limitation if there is a 50% or more positive change in the ownership of the
Company's stock. The provision for income taxes consists of the state minimum
tax imposed on corporations.

Temporary differences which give raise to deferred tax assets and liabilities at
March 31, 2006 consist mainly of net operating loss carryforward. The gross
deferred tax asset balance as of March 31, 2006 was approximately $4,506,000. A
100% valuation allowance has been recorded for the deferred tax assets due to
the uncertainty of its realization.

The following is a reconciliation of the provision for income taxes at the U.S.
federal income tax rate to the income taxes reflected in the Consolidated
Statements of Operations for the three months ended:



                                                 March 31,    March 31,
                                                   2006         2005

Tax expense (credit) at statutory rate-federal        (34)%        (34)%
State tax  expense net  of  federal  tax               (6)          (6)
Changes in valuation allowance                         40           40
                                                 --------     --------
Tax expense at actual rate                             --           --
                                                 ========     ========


NOTE 13 - RESTRICTED CASH

Cash includes $155,511 of cash held in a separate bank account on behalf of the
physicians. This amount represents cash collected by the Company on behalf of
the physicians and is reflected as trust account in the balance sheet.


NOTE 14 - PROPERTY AND EQUIPMENT

Property and equipment comprised of following on March 31, 2006:


                                       9
<PAGE>

Furniture & Fixtures                           $   758,619
Office Equipment                                   145,649
Computer Equipment                                 623,970
Leasehold Improvement                               15,789
Financing fees                                      80,114
Software                                           544,011
                                               -----------
                                                 2,168,519
Less Accumulated Depreciation & Amortization    (1,771,747)
                                               -----------
                                               $   396,732
                                               ===========


NOTE 15 - RESTATEMENT OF QUARTERLY FINANCIAL STATEMENTS

The Company has revised its filings on Form 10-QSB for the three month periods
ended March 31, 2005 in order to restate the carrying value of the promissory
note (the "Note") in the principal amount of $4,000,000 with PracticeOne, as
debtor, and PI (Cayman) Limited, as lender, and record such Note at its fair
value equal to the value of the common stock that would be issued upon its
conversion. Accordingly, the carrying value of the Note will be reduced to the
amount of $1,300,000, which is determined by multiplying the $0.13 closing
market price of the Company's common stock on January 3, 2005, the date the Note
was issued in connection with the consummation of the PracticeOne acquisition,
by the 10,000,000 shares of common stock convertible under the Note.
Accordingly, goodwill related to the PracticeOne acquisition was reduced by the
amount of $2,700,000.


NOTE 16 - RELATED PARTY TRANSCTIONS

The Company has executed an amendment to an executive employment agreement with
Michael Manahan, Chief Executive Officer whereby his salary is fixed at $85,000
during the term of the contract. The Company also has executed an amendment to
an executive employment agreement with Anthony Biele, Chief Financial Officer
whereby his salary is reduced to $110,000 until October 23, 2006 at which time
it increases to $150,000 The Company has executive employment agreements with
Jonathan Doctor, President and Zima Hartz, Executive Vice President . These last
two employment agreements provide for a salary based on our revenues, as
follows:

 REVENUE RUN RATE             ANNUAL SALARY RATE
  $   3.8 million                 $  52,000
      5.0 million                    62,737
     10.0 million                   114,105
     15.0 million                   154,105
     20.0 million                   182,737
     25.0 million                   200,000

The Employment Agreements for Messrs. Manahan, Doctor and Hartz also provide for
(i) bonus compensation in an amount equal to five percent (5%) of our net income
before taxes, which is payable in cash or shares of Common Stock at the Board's
discretion, (ii) the issuance of options to purchase 500,000 shares of Common
Stock at an exercise price of $0.12 per share, which vest immediately, and (iii)
the issuance of options to purchase 1,500,000 shares of Common Stock at an
exercise price of $0.30 per share, which vest ratably in equal increments over
three years from the date of issuance.

The Employment Agreements for Messrs. Manahan, Doctor and Hartz provide that
such agreements may be terminated by the executive, at the executive's
discretion, if there is more than a fifty percent (50%) change in our ownership
or a substantive change in control or management. Upon such an occurrence,
Messrs. Manahan, Doctor and Hartz will each be entitled to a lump sum payment of
$1,000,000.

The Employment Agreement, as amended, for Anthony Biele has a term of four
years, which expires on December 31, 2009. Such agreement also provides for (i)
bonus compensation and (ii) the issuance of options to purchase 350,000 shares
of Common Stock at an exercise price of $0.30 per share, which vest ratably in
equal increments over four years from the date of issuance. In the event that
Mr. Biele is terminated without cause as defined therein. Mr. Biele is entitled
to 50% of his unpaid salary for the remaining term.

The Company is authorized to purchase on behalf of Messrs. Manahan, Doctor and
Hartz up to $5,000 in shares of Common Stock in the open market each calendar
month. The Company may also loan each such person up to $500,000 for him to
purchase shares of Common Stock. The Company has not made any such purchases or
loans.

On March 14, 2006 Corazon Manahan, wife of Michael Manahan, Chief Executive
Officer, agreed to loan the Company $60,000 and a Promissory Note was issued
with interest at 15% per annum for three months from the issuance date and 18%
per annum thereafter until the principal is repaid on the October 1, 2006
maturity date. The note holder will be entitled to up to 375,000 shares of
common stock of the Company.


                                       10
<PAGE>

On January 3, 2005, the Company consummated the transactions contemplated by
that certain Agreement of Purchase and Sale of Stock dated as of December 20,
2004 with PI (Cayman) Limited for the purchase of Physician Informatics, Inc.
This agreement provides for (i) an earn-out payable in shares of Common Stock
equal in dollar value to two times the annual cash flow from operations of
Physician Informatics, Inc. for 2005, 2006 and 2007 and (ii) a fee equal to 8%
per annum on the outstanding principal balance of our $4,000,000 loan with
Citibank, N.A., which is payable quarterly in shares of Common Stock. The
Company has reserved for issuance shares of Common Stock to PI (Cayman) Limited,
which are issuable in respect of the such earn-out for 2005. The Company has
also granted a first right of refusal in favor of PI (Cayman) Limited to
participate, in part or whole, on all of our future debt or equity financings in
excess $250,000.


                                       11
<PAGE>

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations

Overview

PracticeXpert, Inc., a Nevada corporation (the "Company", "us", "we" and "our"),
is a healthcare services and technology company, that is in the business of
providing "turn-key" administrative services to our clients, as well as
developing and deploying systems, technologies and services designed to improve
operational efficiencies, reduce billing errors and enhance cash flow for
medical practitioners. We bundle our technology applications with our billing
and other practice management services to provide an integrated solution to our
clients. As we grow both organically and through acquisitions, we are working to
become a simpler and more integrated company.

Critical Accounting Policies and Estimates

A summary of significant accounting policies is provided in Note 1 to our
financial statements included in our 2005 Form 10-KSB. The preparation of
financial statements in conformity with generally accepted accounting principles
requires us to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. We base our estimates on historical
experience and on various other assumptions that are believed to be reasonable
under the circumstances. Estimated amounts may differ under different
assumptions or conditions, and actual results could differ from the estimates.
There are many critical accounting policies discussed in the notes to our
financial statements including the following critical accounting policy that
affects the judgments and estimates used in the preparation of our financial
statements. Actual results will differ from those estimates.

Recent Accounting Pronouncements

There are no recent accounting pronouncements that affect the Company in the
recent quarter.

Results of Operations

Three Months Ended March 31, 2006 Compared to Three Months Ended March 31, 2005

Net revenue was $2,967,677 for the three months ended March 31, 2006 compared to
net revenue of $5,024,101 for the three months ended March 31, 2005. Revenues in
the 2006 period were lower primarily as a result of the termination of
management and billing services agreements with Algis Sidrys, M.D., and Paul
Jacquin, M.D., due to our inability to manage the practices profitably under the
terms of such agreements. In addition, there was a decline in billing services
revenue due to the loss of specific contracts, including some unprofitable
contracts and a decline in software revenues during the last 6 months of 2005
contributing to the decrease in revenue for the three months ended March 31,
2006.

Our operating expenses for the three months ended March 31, 2006 were $3,530,706
compared to $5,938,809 for the three months ended March 31, 2005. Included in
operating expenses in 2005 are the expenses of operating two specific cancer
treatment facilities. Operating expenses decreased as a result of the
termination of management and billing services agreements with Algis Sidrys,
M.D., and Paul Jacquin, M.D., relating to one of the treatment centers and the
termination of a management and billing agreement with the second cancer
treatment center. Included in those treatment facility expenses are the costs of
drugs administered to patients. Historically, these drugs have been purchased
and immediately expensed, as typically these drugs are used within a short
period of their purchase.

We had a net loss of $679,807, or a basic and fully diluted net loss per common
share of $0.01, for the three months ended March 31, 2006 compared to a net loss
of $937,137, or a basic and fully diluted net loss per common share of $0.03,
for the three months ended March 31, 2005. The net loss for the current three
month period includes expenses of $383,664 in depreciation, amortization and the
write-down in value of intangible assets to estimated realizable value,
primarily related to acquired client lists and acquired software.

At March 31, 2006, our trade accounts payable was $2,344,105, compared to
$3,621,926 at March 31, 2005. The increase was primarily the result of not
generating sufficient cash from operations to pay our suppliers on a timely
basis. A substantial portion of our trade creditors' invoices are significantly
past due.

Our largest creditor, Oncology Therapeutics Network ("OTN"), was owed $1,415,364
as of March 31 30, 2006 in connection with the supply of drugs for the treatment
centers that we no longer operate on behalf of our physician clients. We are
attempting to arrange mutually acceptable payment terms with OTN for the amounts
owed.


                                       12
<PAGE>

Subsequent Events

Due to our continuing losses from operations, we are in the process of reducing
our operating expenses, consolidating operations and facilities, terminating
unprofitable service contracts and implementing other cost saving measures. We
are also deploying our own practice management software throughout our
facilities, which we believe will allow us to replace more expensive software
from providers.

On April 14, 2006, we received short-term financing from investors pursuant to
the issuance and sale of one-year 12% Senior Secured Convertible Debentures with
a face amount of $250,000, which have a term of one year. We have pledged the
capital stock of our subsidiaries and granted a security interest in our assets
and the assets of our subsidiaries in favor of such investors, which secures
repayment of the debentures. Each of our subsidiaries has also guaranteed
repayment of the debentures. In connection with the foregoing transaction, we
issued warrants to purchase 12,000,000 shares of our common stock at an exercise
price of $.001 per share, expiring on April 10, 2016. We paid an investment
banking fee to Midtown Partners & Co. LLC for its services in connection with
arranging the foregoing transaction in the amount of $25,000 and the issuance of
warrants to purchase 1,000,000 shares of our common stock at an exercise price
of $.025 per share, expiring on April 10, 2016.

On April 6, 2006, the Company received approval to increase its authorized
common stock with a par value of $0.001 from 200,000,000 to 250,000,000 shares.

Liquidity and Capital Resources

Our primary source of liquidity is cash from ongoing operations and borrowings
from lenders. We have incurred significant losses to date, which we have
financed primarily through the sale of equity securities and borrowings.

At March 31, 2006, our total assets were $5,654,177 compared to $6,414,040 at
December 31, 2005. The decrease was primarily the result of amortization of our
intangible assets in the amount of $220,119 during the period. Our current
assets at March 31, 2006 totaled $2,030,120 and our current liabilities were
$11,303,532, compared to current assets of $2,412,593 and current liabilities of
$11,436,267 at December 31, 2005. The working capital deficit at March 31, 2006
was $9,273,411, compared to a working capital deficit at December 31, 2005 of
$9,023,674. As of March 31, 2006, we had $190,107 in cash and cash equivalents.

Of the current liabilities at March 31, 2006, $15,306 relates to dividends
payable on Preferred Stock, which may be paid in shares of common stock at the
Company's option, $422,780 relates to advances from investors for common stock
not yet issued, $630,736 relates to deferred revenue on software sales,
$1,415,364 relates to drug payable and $4,000,000 is outstanding on the
Citibank, N.A. demand loan.

During the three months ended March 31, 2006, we used $207,339 in capital to
fund operations, we received $202,485 in advances on notes payable, net of
principal payments made, sold equipment from operations totaling $1,247.

One of our subsidiaries has a demand loan in the approximate amount of $4.0
million with Citibank, N.A., bearing interest on a variable rate which was
4.315% at March 31, 2006. Citibank has the right to demand immediate repayment
of this loan, which could substantially and materially adverse affect our
business and operations and our ability to continue as a going concern. At March
31, we are currently overdue on interest payments in the amount of $42,000.

There can be no assurance that we will be able to meet our financial obligations
in a timely manner, generate sufficient revenues or achieve a level of profits
to allow us to continue as a going concern. Even if we are able to manage our
cash from operations and indebtedness to allow for continued operation of the
Company, we have no cash reserves. Our inability to maintain sufficient cash
flows and borrowings could have a material adverse effect on our business and
operations and our ability to continue as a going concern.

Safe Harbor Cautionary Statement Regarding Outlook and Forward-Looking
Information

From time to time the Company makes, and this report contains forward looking
statements, as defined in the Private Securities Litigation Reform Act of 1995,
relating to projected revenues, earnings, growth opportunities, capital
expenditures, government regulations, working capital, executive officer
retention, labor costs, strategic plans and industry trends. All statements made
in this Management's Discussion and Analysis of Financial Condition and Results
of Operations that are not historical in nature should be considered
forward-looking. Actual results could differ materially from these
forward-looking statements. Many factors, including changes in demand for
products and services in the health care and medical billing industries,
customer retention, changes in healthcare regulations, customer acceptance of
technological innovation and price increases, continued liquidity of our
customers (including physician customers), drug supply relationships, adverse
litigation, and economic and political conditions, could change the anticipated
results. You are accordingly cautioned not to place undue reliance on any
forward-looking statements.

While PracticeXpert's growth strategy includes possible acquisitions, the
Company cannot provide any assurance as to when, if or on what terms any
acquisitions will be made. Acquisitions involve various inherent risks, such as,
among others, our ability to integrate acquired businesses and to achieve
identified financial and operating synergies.


                                       13
<PAGE>

Additional information concerning factors that could cause actual results to
differ materially from those projected in the forward-looking statements is
contained in PracticeXpert's periodic filings with the Securities and Exchange
Commission, including its 2004 Form 10-KSB and this Form 10-QSB. The Company
assumes no duty to update forward-looking statements.

Item 3. Controls and Procedures

Our President and Chief Financial Officer (the "Certifying Officers") are
responsible for establishing and maintaining disclosure controls and procedures
for the Company. The Certifying Officers have designed such disclosure controls
and procedures to ensure that material information is made known to them,
particularly during the period in which this report was prepared. The Certifying
Officers have evaluated the effectiveness of the Company's disclosure controls
and procedures as of the end of the period covered by this report and believe
that the Company's disclosure controls and procedures are effective based on the
required evaluation. During the period covered by this report, there were no
changes in internal controls that materially affected, or are reasonable likely
to materially affect, the Company's internal control over financial reporting.


                                       14
<PAGE>

                           PART II - OTHER INFORMATION

Item 1. Legal Proceedings

From time to time, we become involved in various lawsuits, claims and
proceedings related to the conduct of our business. While we cannot predict the
outcome of any lawsuit, claim or proceeding, our management does not believe
that the disposition of any pending matters is likely to have a material adverse
effect on our financial condition or liquidity. The resolution in any reporting
period of one or more of these matters, however, could have a material adverse
effect on the results of operations for that period.

Item 2. Unregistered Sales of Equity Securities

During the three month period ended September 30, 2005, we issued 504,234 shares
of common stock, in a private offering exempt from the registration requirements
under the Securities Act of 1933, as amended (the "Securities Act"), pursuant to
Section 4(2) thereof, in exchange for services to certain consultants, advisors
and service providers of the Company, and 60,000 shares of common stock to
members of our board of directors in exchange for their services on the board of
directors of the Company. These persons represented their intention to acquire
the Shares for investment only and not with a view to sell such shares in
connection with any distribution thereof, and an appropriate restrictive legend
was affixed to the stock certificates. Each of these persons represented to us
their status as an "accredited investor", as that term is defined in Rule 501
promulgated under the Securities Act.

On August 5, 2006, we issued 536,926 shares of our common stock to PI (Cayman)
Limited as a quarterly interest payment on a loan. The issuance of the shares of
common stock was exempt from the registration requirements under the Securities
Act, pursuant to Section 4(2) thereof. This entity represented to us its status
as an "accredited investor", as that term is defined in Rule 501 promulgated
under the Securities Act. PI (Cayman) Limited represented its intention to
acquire such shares for investment only and not with a view to sell such shares
in connection with any distribution thereof, and an appropriate restrictive
legend was affixed to the stock certificate.

Item 4. Submission of Matters to a Vote of Security Holders

None

Item 5. Other Information

None


                                       15
<PAGE>

Item 6. Exhibits

The following Exhibits are filed herein:


Exhibits

 Exhibit 31.1               302 Certification - Michael Manahan
 Exhibit 31.2               302 Certification - Anthony Biele
 Exhibit 32.1               906 Certification - Michael Manahan
 Exhibit 32.2               906 Certification - Anthony Biele



                                       16
<PAGE>

                                   SIGNATURES

In accordance with the requirements of the Securities Exchange Act of 1934, the
registrant duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.

                               PRACTICEXPERT, INC.



DATE: May 22, 2006             By: /s/ Anthony Biele
                                   --------------------------
                                   Anthony Biele
                                   Interim Chief Financial Officer
                                   (Principal Financial Officer and
                                   Authorized Officer)


                                       17
<PAGE>

                               PracticeXpert Inc.,

                                Index to Exhibits

 Exhibit Number                   Description

Exhibit 31.1               302 Certification - Michael Manahan
Exhibit 31.2               302 Certification - Anthony Biele
Exhibit 32.1               906 Certification - Michael Manahan
Exhibit 32.2               906 Certification - Anthony Biele



                                       18