UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                           FORM 10-QSB

[X]  Quarterly Report Under Section 13 or 15(d) of the Securities
     Exchange Act of 1934

            For quarterly period ended March 31, 2006

                                OR

[ ]  Transition Report Pursuant to Section 13 or 15(d) of the Securities
     Exchange Act of 1934


                   Commission File No.000-30951

                     PINECREST SERVICES, INC.
      (Exact name of registrant as specified in its charter)

               Nevada                          67-0695367
      (State of incorporation)    (I.R.S. Employer Identification No.)

                   #584, 3359 South Main Street
                    Salt Lake City, Utah 84115
                          (801) 323-2395
  (Address and telephone number of principal executive offices)

Check  whether the registrant (1) has filed all reports required to be filed
by Section 13 or 15(d) of the Exchange Act 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 [X]   No [ ]

As of May 2, 2006, Pinecrest Services Inc. had a total of 18,600,000 shares of
common stock outstanding.

Transitional small business disclosure format:  Yes [ ]  No [X]


<PAGE>

                        TABLE OF CONTENTS

                  PART I: FINANCIAL INFORMATION

Item 1.  Financial Statements..............................................2

Item 2.  Management's Discussion and Analysis or Plan of Operation.........8

Item 3.  Controls and Procedures...........................................9

                    PART II: OTHER INFORMATION

Item 6.  Exhibits..........................................................9

Signatures.................................................................9


                  PART I: FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

The financial information set forth below with respect to our statements of
operations for the three month periods ended March 31, 2006 and 2005 is
unaudited.  This financial information, in the opinion of management, includes
all adjustments consisting of normal recurring entries necessary for the fair
presentation of such data.  The results of operations for the three month
period ended March 31, 2006 are not necessarily indicative of results to be
expected for any subsequent period.

                                2

<PAGE>






                     Pinecrest Services, Inc.

                  (a Development Stage Company)

                       Financial Statements

                          March 31, 2006







                                3

<PAGE>


                     Pinecrest Services, Inc.
                  (A Development Stage Company)
                          Balance Sheets


                              ASSETS
                             -------
                                                     March 31    December 31
                                                       2006          2005
                                                  ------------- -------------
                                                   (Unaudited)

CURRENT ASSETS                                    $          -  $          -
                                                  ------------- -------------

  TOTAL ASSETS                                    $          -  $          -
                                                  ============= =============


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

CURRENT LIABILITIES

Accounts Payable - Related party                  $     40,100  $     40,100
                                                  ------------- -------------

  Total Liabilities                                     40,100        40,100
                                                  ------------- -------------

STOCKHOLDERS' EQUITY

Common Stock, $.001 par value;
  20,000,000 shares authorized;
  18,600,000 shares issued and outstanding              18,600        18,600

Additional paid-in Capital                              20,400        20,400

Deficit Accumulated During the Development Stage       (79,100)      (79,100)
                                                  ------------- -------------

  Total Stockholders' Equity (deficit)                 (40,100)      (40,100)
                                                  ------------- -------------

  TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY      $          -  $          -
                                                  ============= =============


                                4


<PAGE>



                     Pinecrest Services, Inc.
                  (A Development Stage Company)
                     Statements of Operations

                              For the         For the         From
                              three months    three months    Inception on
                              ended March 31, ended March 31, March 7, 1986 to
                              2006            2005            March 31, 2006
                              --------------- --------------- ----------------

REVENUES                      $            -  $            -  $             -
                              --------------- --------------- ----------------
EXPENSES
  General & Administrative                 -               -           79,100
                              --------------- --------------- ----------------

    TOTAL EXPENSES                         -               -           79,100
                              --------------- --------------- ----------------

NET INCOME (LOSS)             $            -  $            -  $       (79,100)
                              =============== =============== ================

NET LOSS PER SHARE            $            -  $            -  $             -
                              =============== =============== ================
WEIGHTED AVERAGE SHARES
  OUTSTANDING                     18,600,000      18,600,000       17,225,652
                              =============== =============== ================



                                5

<PAGE>


                     Pinecrest Services, Inc.
                  (A Development Stage Company)
                     Statements of Cash Flows
                           (Unaudited)
                                                                 From
                                                                 Inception on
                                     For the three months ended  March 7, 1986
                                              March 31,          Through
                                    ---------------------------- March 31
                                           2006        2005      2006
                                    ------------- -------------- -------------
Cash Flows from Operating Activities

  Net Loss                          $          -  $           -  $     79,100
  Less  Non-cash Items:
  Depreciation & Amortization                  -              -        17,000
  Stock issued for services                    -              -        22,000
  Increase in Accounts Payable                 -              -        40,100
                                    ------------- -------------- -------------
  Net Cash Provided (Used)
  by Operating Activities                      -              -             -
                                    ------------- -------------- -------------

Cash Flows from Investing Activities           -              -             -
                                    ------------- -------------- -------------
  Net Cash Provided (Used)
  by Investing Activities                      -              -             -
                                    ------------- -------------- -------------

Cash Flows from Financing Activities           -              -             -
                                    ------------- -------------- -------------
  Net Cash Provided (Used)
  by Financing Activities                      -              -             -
                                    ------------- -------------- -------------
Increase (Decrease) in Cash                    -              -             -

Cash and Cash Equivalents at
 Beginning of Period                           -              -             -
                                    ------------- -------------- -------------
Cash and Cash Equivalents at
 End of Period                      $          -  $           -  $          -
                                    ============= ============== =============

Supplemental Cash Flow Information:

 Stock issued for marketing rights  $          -  $           -  $     17,000
 Stock issued for services          $          -  $           -  $     22,000

Cash Paid For:

 Interest                           $          -  $           -  $          -
 Income Taxes                       $          -  $           -  $          -





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<PAGE>

                     Pinecrest Services, Inc.
                  (A Development Stage Company)
                Notes to the Financial Statements
                          March 31, 2006


GENERAL

Pinecrest Services, Inc. (the Company) has elected to omit substantially all
footnotes to the financial statements for the three months ended March 31,
2006 since there have been no material changes (other than indicated in other
footnotes) to the information previously reported by the Company in their
Annual Report filed on the Form 10-KSB for the twelve months ended December
31, 2005.

UNAUDITED INFORMATION

The information furnished herein was taken from the books and records of the
Company without audit.  However, such information reflects all adjustments
which are, in the opinion of management, necessary to properly reflect the
results of the interim period presented.  The information presented is not
necessarily indicative of the results from operations expected for the full
fiscal year.










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<PAGE>

In this report references to "Pinecrest," "we," "us," and "our" refer to
Pinecrest Services, Inc.

        SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

The Securities and Exchange Commission ("SEC") encourages companies to
disclose forward-looking information so that investors can better understand
future prospects and make informed investment decisions.  This report contains
these types of statements.  Words such as "may," "will," "expect," "believe,"
"anticipate," "estimate," "project," or "continue" or comparable terminology
used in connection with any discussion of future operating results or
financial performance identify forward-looking statements.  You are cautioned
not to place undue reliance on the forward-looking statements, which speak
only as of the date of this report.  All forward-looking statements reflect
our present expectation of future events and are subject to a number of
important factors and uncertainties that could cause actual results to differ
materially from those described in the forward-looking statements.

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

During the next twelve months our management intends to actively seek an
operating company to acquire or merge with which may provide operating
revenue.  We have identified a business opportunity, New Era Studios, Inc.
(the "New Era"), that we plan to pursue and have signed a letter of intent
related to an acquisition of New Era as a wholly-owned subsidiary.  We are
currently in negotiations to complete this acquisition and moving toward a
definitive agreement, however, we can not guarantee that we will close this
transaction.

New Era is in the business of selling fine art gallery quality textured prints
to the wall decor industry.  Its principal office and manufacturing facility
is located in Sante Fe Springs, California.  It owns patent-pending technology
that reproduces textured prints of fine art works at a significantly lower
cost than competitors.  Its primary target demographic is 20 to 40 year old
women with $75,000 household income who are purchasing a second/trade-up home
and are seeking high quality art work at reasonable prices to decorate their
homes.  New Era marketing channels include furniture stores, national retail
stores, such as Marshals and Beall's Departments, and custom retailers, such
as Home Interiors and Gifts and Walt Disney.  It intends to create a
direct-to-consumer marketing channel through the Internet.

In the event we acquire New Era, the successor company will be subject to our
reporting obligations.  This is commonly referred to as a "back door
registration."  A back door registration occurs when a non-reporting company
becomes the successor of a reporting company by merger, consolidation,
exchange of securities, acquisition of assets or otherwise.  This type of
event requires the successor company to file a current report with the SEC
which provides the same kind of information about the company to be acquired
that would appear in a registration statement, including audited and pro forma
financial statements.  Accordingly, we may incur additional expense to conduct
due diligence and present the required information for this acquisition in a
report.  Also, the SEC may elect to conduct a full review of the successor
company and may issue substantive comments on the sufficiency of disclosure
related to the company to be acquired.

If we are unsuccessful in closing this acquisition we will continue to seek
other business opportunities.  Based on current economic and regulatory
conditions, management believes that it is possible, if not probable, for a
company like ours, without many assets or liabilities, to negotiate a merger
or acquisition with a viable private company.  The opportunity arises
principally because of the high legal and accounting fees and the length of
time associated with the process of "going public."  However, should a merger
or acquisition prove unsuccessful, it is possible that we may decide not to
pursue further acquisition activities and management may abandon its
activities and our shares would become worthless.

Potential investors must recognize that because of limited capital available
for investigation of business opportunities and management's limited
experience in business analysis, we may not discover or adequately evaluate
adverse facts about any business opportunity to be acquired.  All risks
inherent in new and inexperienced enterprises are inherent in our plan.


                                8

<PAGE>



It is emphasized that our management may effect transactions having a
potentially adverse impact upon our shareholders pursuant to the authority and
discretion of our management to complete acquisitions without submitting any
proposal to the stockholders for their consideration.

As of March 31, 2006, we had no cash on hand and total current liabilities of
$35,000.  The majority of our operating expenses are related to our reporting
obligations under the Exchange Act.  These expenses include legal, accounting
and professional services required to prepare our reports and the costs of
filing the reports with the SEC.  We are unable to pay cash for these services
and have relied on related parties to pay for these costs on our behalf.
These parties have not entered into written agreements guaranteeing advances
and, therefore, they are not obligated to provide funds in the future.
However, management anticipates that these parties will continue to pay for
these costs on our behalf.  We may pay for these advances by converting the
debt into common stock.

ITEM 3.  CONTROLS AND PROCEDURES

Our President, who acts in the capacity of principal executive officer and
principal financial officer, has evaluated the effectiveness of our disclosure
controls and procedures as of the end of the period covered by this report.
Based on that evaluation, she concluded that our disclosure controls and
procedures were effective.

Also, she determined that there were no changes made in our internal controls
over financial reporting during the first quarter of 2005 that have materially
affected, or are reasonably likely to materially affect our internal control
over financial reporting.

                    PART II: OTHER INFORMATION

ITEM 6. EXHIBITS

Part I Exhibits

31.1  Principal Executive Officer Certification
31.2  Principal Financial Officer Certification
32.1  Section 1350 Certification

Part II Exhibits

3.1   Articles of Incorporation, dated February 10, 1999 (Incorporated by
      reference to exhibit 3.1 of the Form 10-SB File No. 000-30951, filed
      July 6, 2000)
3.2   Bylaws  (Incorporated by reference to exhibit 3.3 of the Form 10-SB File
      No. 000-30951, filed July 6, 2000)

                            SIGNATURES

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

                                  PINECREST SERVICES, INC.


                                  /s/ April L. Marino
Date: May 3, 2006              By:___________________________________________
                                      April L. Marino
                                      President, Principal Executive Officer,
                                      Principal Financial Officer, and
                                      Director



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