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

                              Form 10-QSB

(Mark One)

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

               For the quarter ended September 30, 2005

[   ]  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:  001-11115

                          PRICESTER.COM, INC.
     (Exact name of small business issuer as specified in charter)


     NEVADA                                      41-2137356
(State or other jurisdiction of            (I.R.S. Employer I.D. No.)
incorporation or organization)


                    3900 Hollywood Blvd., Suite 203
                       Hollywood, Florida 33021
          (Address of principal executive offices)(Zip Code)

                            (954) 272-1200
             (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 ]

State the number of shares outstanding of each of the issuer?s classes
of common equity, as of the latest practicable date: 22,306,870 shares
at November 10, 2005

Transitional Small Business Disclosure Format (Check one):
  Yes[   ]   No[ x ]




<PAGE>2

                           PRICESTER.COM, INC.
                               FORM 10-QSB
                QUARTERLY PERIOD ENDED SEPTEMBER 30, 2005

                                 INDEX


                                                                  Page

PART I - FINANCIAL INFORMATION

  Item 1 ? Financial Statements
  Consolidated Balance Sheet (Unaudited)
    As of September 30, 2005                                         3
  Consolidated Statements of Operations (Unaudited)
    For the Three and Nine Months Ended September 30, 2005
    and 2004                                                         4
  Consolidated Statements of Cash Flows (Unaudited)
    For the Nine Months Ended September 30, 2005 and 2004            5

  Notes to Consolidated Financial Statements                      6-10

  Item 2 - Management's Discussion and Analysis or Plan of
    Operation                                                    13-16

  Item 3 ? Controls and Procedures                                  16


PART II - OTHER INFORMATION

  Item 1 - Legal Proceedings                                       17

  Item 2 ? Unregistered Sales of Equity Securities and Use of
    Proceeds                                                       17

  Item 3 - Default Upon Senior Securities                          17

  Item 4 - Submission of Matters to a Vote of Security Holders     17

  Item 5 - Other Information                                       17

  Item 6 ? Exhibits                                                18

Signatures                                                         18




<PAGE>3
                   PRICESTER.COM, INC. AND SUBSIDIARY
                     (A DEVELOPMENT STAGE COMPANY)
                       CONSOLIDATED BALANCE SHEET
                           September 30, 2005
                              (Unaudited)

          ASSETS

CURRENT ASSETS:
  Cash                                                     $    9,691
  Due from shareholder                                          5,000
  Other receivables                                             1,320
                                                           ----------

    Total current assets                                       16,011
                                                           ----------

PROPERTY AND EQUIPMENT, net                                    10,613
                                                           ----------

OTHER ASSETS:
  Website development, net                                      4,150
  Deposits                                                      1,302
                                                           ----------

    Total non-current assets                                    5,452
                                                           ----------

Total assets                                               $   32,076
                                                           ==========


          LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES:
  Loans payable                                            $  120,000
  Due to related party                                          3,035
  Accounts payable and accruals                                24,038
                                                           ----------

    Total current liabilities                                 147,073
                                                           ----------

STOCKHOLDERS' DEFICIT:
  Common stock, $0.001 par value, 50,000,000 authorized,
   22,475,120 issued and outstanding                           22,475
  Additional paid-in capital                                1,928,576
  Deficit acculumated during development stage             (2,066,048)
                                                           ----------

    Total stockholders' deficit                             (114,997)
                                                           ----------

Total liabilities and stockholders' deficit                $   32,076
                                                           ==========




See notes to consolidated financial statements.




<PAGE>4

                   PRICESTER.COM, INC. AND SUBSIDIARY
                     (A DEVELOPMENT STAGE COMPANY)
                 CONSOLIDATED STATEMENTS OF OPERATIONS
<TABLE>
<CAPTION>
                                                                               For the
                                                                             Period from
                                                                             Apr 19, 2001
                              For the Three              For the Nine        (inception)
                               Months Ended              Months Ended             to
                               September 30,             September 30,         Sept 30,
                             2005         2004         2005         2004         2005
                          ----------   ----------   ----------   ----------   ----------

                       <c>          <c>          <c>          <c>          <c>
Net Sales                 $    9,266   $    3,032   $   18,455   $    4,028   $   27,553
                          ----------   ----------   ----------   ----------   ----------
Operating expenses:
  Advertising                 13,453       41,254       48,444       68,191      140,147
  Professional fees            4,200       30,794       28,520       53,763      114,659
  Compensation                47,267       78,001      128,623      836,385    1,325,640
  Other selling, general
   and administrative         65,505       75,312      161,784      223,489      507,694
                          ----------   ----------   ----------   ----------   ----------
    Total operating
      expenses               130,425      225,361      367,371    1,181,828    2,088,140
                          ----------   ----------   ----------   ----------   ----------

Loss from operations        (121,159)    (222,329)    (348,916)  (1,177,800)  (2,060,587)
                          ----------   ----------   ----------   ----------   ----------

Other income (expenses):
 Interest income                  32          646          143        1,360        1,663
 Interest expense             (4,096)           -       (6,802)           -       (7,124)
                          ----------   ----------   ----------   ----------   ----------
    Total other income
      (expenses)              (4,064)         646       (6,659)       1,360       (5,461)
                          ----------   ----------   ----------   ----------   ----------

Loss before provision
  for income taxes          (125,223)    (221,683)    (355,575)  (1,176,440)  (2,066,048)
                          ----------   ----------   ----------   ----------   ----------

Provision for income taxes         -            -            -            -            -
                          ----------   ----------   ----------   ----------   ----------

Net loss                  $ (125,223)  $ (221,683)  $ (355,575) $(1,176,440) $(2,066,048)
                          ==========   ==========   ==========   ==========   ==========

Net loss per common share
  - basic and diluted     $    (0.01)  $    (0.01)  $    (0.02)  $    (0.06)
                          ==========   ==========   ==========   ==========
Weighted average number
  of shares outstanding
  - basic and diluted     22,315,196   21,262,250   22,148,965   19,354,395
                          ==========   ==========   ==========   ==========
</TABLE>


See notes to consolidated financial statements.




 <PAGE>5

                   PRICESTER.COM, INC. AND SUBSIDIARY
                     (A DEVELOPMENT STAGE COMPANY)
                 CONSOLIDATED STATEMENTS OF CASH FLOWS
<TABLE>
<CAPTION>
                                                                          For the
                                                                        Period from
                                                                        Apr 19, 2001
                                                    For the Nine        (inception)
                                                    Months Ended             to
                                                    September 30,         Sept 30,
                                                 2005          2004         2005
                                              ----------    ----------    ----------
                                             (Unaudited)   (Unaudited)   (Unaudited)

                                           <c>           <c>           <c>
Cash flows from operating activities:
  Net loss                                    $ (355,575)  $(1,176,440)  $(2,066,048)
                                              ----------    ----------    ----------
  Adjustments to reconcile net loss to
   net cash used in operations:
    Depreciation                                   6,037         9,375        16,769
    Common stock issued for services                   -       725,900       760,150

  Changes in assets and liabilities:
    Prepaid expenses and other                     1,507             -        (1,320)
    Deposits                                       2,145          (175)       (1,302)
    Accounts payable and accrued expenses          8,863        26,837        54,789
    Deferred revenues                               (995)            -             -
                                              ----------    ----------    ----------

      Total adjustments                           17,557       761,937       829,086
                                              ----------    ----------    ----------

Net cash used in operating activities           (338,018)     (414,503)   (1,236,962)
                                              ----------    ----------    ----------

Cash flows from investing activities:
  Website development                                  -       (14,939)      (14,939)
  Purchase of property and equipment                   -       (15,099)      (16,593)
                                              ----------    ----------    ----------

Net cash used in investing activities                  -       (30,038)      (31,532)
                                              ----------    ----------    ----------

Cash flows from financing activities:
  Proceeds from sale of common stock              25,000       457,500       911,100
  Proceeds from loans payable                    262,500             -       262,500
  Repayment of loans payable                      (5,000)            -        (5,000)
  Proceeds from loans payable-related party            -        96,050       111,550
  Proceeds from (payments on) related party
   advances                                        2,000        22,322         3,035
  Due from stockholder                                 -       (10,000)       (5,000)
                                              ----------    ----------    ----------
Net cash provided by financing activities        284,500       565,872     1,278,185
                                              ----------    ----------    ----------

Net increase in cash                             (53,518)      121,331         9,691




<PAGE>6

                   PRICESTER.COM, INC. AND SUBSIDIARY
                     (A DEVELOPMENT STAGE COMPANY)
  (CONTINUED)    CONSOLIDATED STATEMENTS OF CASH FLOWS

                                                                          For the
                                                                        Period from
                                                                        Apr 19, 2001
                                                    For the Nine        (inception)
                                                    Months Ended             to
                                                    September 30,         Sept 30,
                                                 2005          2004         2005
                                              ----------    ----------    ----------
                                             (Unaudited)   (Unaudited)   (Unaudited)

Cash - beginning of period                        63,209        77,541             -
                                              ----------    ----------    ----------
Cash - end of period                          $    9,691    $  198,872    $    9,691
                                              ==========    ==========    ==========

Supplemental disclosure of cash flow information:
  Cash paid for:
    Interest                                  $        -    $        -    $      322
                                              ==========    ==========    ==========
    Income taxes                              $        -    $        -    $        -
                                              ==========    ==========    ==========

NON-CASH INVESTING AND FINANCING ACTIVITIES:
  Common stock issued for services            $        -    $  725,900    $  760,150
                                              ==========    ==========    ==========
  Donated common stock used to
   satisfy payables                           $   25,001    $        -    $   25,001
                                              ==========    ==========    ==========
  Common stock issued for debt and interest  $   143,250    $        -    $  143,250
                                              ==========    ==========    ==========
</TABLE>




See notes to consolidated financial statements.




<PAGE>7

                   PRICESTER.COM, INC. AND SUBSIDIARY
               NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           SEPTEMBER 30, 2005


NOTE 1 ? BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES

Basis of presentation
---------------------
The accompanying unaudited consolidated financial statements have been
prepared in accordance with generally accepted accounting principles
for interim financial information and with the instructions to Form 10-
QSB and Item 310(b) of Regulation S-B.  Accordingly, the financial
statements do not include all of the information and footnotes required
by generally accepted accounting principles for complete financial
statements.  In the opinion of management, all adjustments considered
necessary for a fair presentation have been included and such
adjustments are of a normal recurring nature.  These consolidated
financial statements should be read in conjunction with the financial
statements for the year ended December 31, 2004 and notes thereto
contained in the Report on Form SB-2 of Pricester.com, Inc. and
Subsidiary (?our Company" or the ?Company?) as filed with the
Securities and Exchange Commission (the ?Commission?).  The results of
operations for the nine months ended September 30, 2005 are not
necessarily indicative of the results for the full fiscal year ending
December 31, 2005.

The consolidated financial statements are prepared in accordance with
generally accepted accounting principles in the United States of
America ("US GAAP").  The consolidated financial statements of the
Company include the Company and its subsidiary.  All material
intercompany balances and transactions have been eliminated.

Organization
------------
The Company was incorporated under the name Pricester, Inc. on April
19, 2001 in the State of Florida.  On October 20, 2002 the Company
changed its name to Pricester.com, Inc.

On February 11, 2005, Pricester.Com (the ?Company?) merged into
Pricester.com, Inc, ("BA22") a public non-reporting company (that was
initially incorporated in Nevada in March 1998 as Business Advantage
#22, Inc).  BA22 acquired 100 percent of the Company's outstanding
common stock by issuing one share of its common stock, for each share
of the Company's then outstanding, common stock, or 21,262,250 shares.
The acquisition was treated as a recapitalization for accounting
purposes.

The Company is a developmental stage e-commerce company.  The Company
currently operates an e-commerce website that enables any business to
establish a fully functional online retail presence.  Pricester.com is
an Internet marketplace which allows vendors to host their website with
product and service listings and allows consumers to search for listed
products and services.



<PAGE>8

Use of estimates
----------------
The preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates
and assumptions that affect certain reported amounts and disclosures.
Accordingly, actual results could differ from those estimates.
Significant estimates in 2005 and 2004 include the useful life of
property and equipment and intangible assets.

Revenue recognition
-------------------
The Company follows the guidance of the Securities and Exchange
Commission?s Staff Accounting Bulletin 104 for revenue recognition.  In
general, the Company records revenue when persuasive evidence of an
arrangement exists, services have been rendered or product delivery has
occurred, the sales price to the customer is fixed or determinable, and
collectibility is reasonably assured.  The following policies reflect
specific criteria for the various revenues streams of the Company:

The Company has two primary revenue sources: website design and
transaction fees.

     Website design revenue is recognized as earned when the website is
complete, control is transferred and the customer has accepted its
website, usually within seven days of the order.

     Transaction fee income comprises fees charged for use of credit
cards or other forms of payment in the purchase of items sold on the
customers? websites.  The transaction fee income is recognized as
earned when funds transfers (via credit card or other forms of
payments) between the buyer and seller has been authorized.

Loss per common share
---------------------
Basic loss per share is computed by dividing net loss by the weighted
average number of shares of common stock outstanding during the period.
Diluted income per share is computed by dividing net income by the
weighted average number of shares of common stock, common stock
equivalents and potentially dilutive securities outstanding during each
period.  At September 30, 2005, there were warrants to purchase
2,025,000 shares of common stock, which could potentially dilute future
earnings per share.

Stock-based compensation
------------------------
The Company accounts for stock options issued to employees in
accordance with the provisions of Accounting Principles Board (?APB?)
Opinion No. 25, ?Accounting for Stock Issued to Employees?, and related
interpretations.  As such, compensation cost is measured on the date of
grant as the excess of the current market price of the underlying stock
over the exercise price.  Such compensation amounts are amortized over
the respective vesting periods of the option grant.  The Company
adopted the disclosure provisions of SFAS No. 123, ?Accounting for
Stock-Based Compensation? and SFAS 148, ?Accounting for Stock-Based
Compensation ?Transition and Disclosure?, which permits entities to
provide pro forma net income (loss) and pro forma earnings (loss) per
share disclosures for employee stock option grants as if the fair-
valued based method defined in SFAS No. 123 had been applied.  The
Company accounts for stock options and stock issued to non-employees
for goods or services in accordance with the fair value method of SFAS
123.


<PAGE>9

The exercise prices of all options granted by the Company equal the
market price at the dates of grant. No compensation expense has been
recognized. Had compensation cost for the stock option plan been
determined based on the fair value of the options at the grant dates
consistent with the method of SFAS 123, "Accounting for Stock Based
Compensation", the Company's net income and income per share would have
been changed to the pro forma amounts indicated below for the nine
months ended September 30, 2005 and 2004:

                                                 Nine months ended
                                                   September 30,
                                                 2005         2004
                                              ----------   ----------
  Net loss as reported                        $ (355,575) $(1,176,440)
  Less: total stock?based employee compensation
   expense determined under fair value based
   method, net of related tax effect             (10,000)           -
                                              ----------   ----------
  Pro forma net loss                          $ (365,575) $(1,176,440)
                                              ==========   ==========
  Basic and diluted loss per share:
   As reported                                $     (.02)  $     (.06)
                                              ==========   ==========
   Pro forma                                  $     (.02)  $     (.06)
                                              ==========   ==========

As a result of the Company's lack of common stock trading performance
in each of the respective years in this table, the overall strike
prices of the outstanding options, and the uncertainty about its future
economic performance, management has deemed the fair value per option
to be $.01, based on the Black-Scholes option valuation model
calculation.

Recent accounting 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 for the
first fiscal year beginning after December 15, 2005.  The Company is in
process of evaluating the impact of this pronouncement on its financial
position.

In December 2004, the FASB issued SFAS Statement No. 153, "Exchanges of
Non-monetary Assets".  The Statement is an amendment of APB Opinion No.
29 to eliminate the exception for non-monetary exchanges of similar
productive assets and replaces it with a general exception for
exchanges of non-monetary assets that do not have commercial substance.
The Company believes that the adoption of this standard will have no
material impact on its financial statements.

In March 2004, the Emerging Issues Task Force ("EITF") reached a
consensus on Issue No. 03-1, "The Meaning of Other-Than-Temporary
Impairment and its Application to Certain Investments"  The EITF
reached a consensus about the criteria that should be used to determine
when an investment is considered impaired, whether that impairment is
other-than-temporary, and the measurement of an impairment loss and how
that criteria should be applied to investments accounted for under SFAS


<PAGE>10

No. 115, "Accounting in Certain Investments in Debt and Equity
Securities".  EITF 03-01 also included accounting considerations
subsequent to the recognition of an other-than-temporary impairment and
requires certain disclosures about unrealized losses that have not been
recognized as other-than-temporary impairments.  Additionally, EITF 03-
01 includes new disclosure requirements for investments that are deemed
to be temporarily impaired.  In September 2004, the Financial
Accounting Standards Board (FASB) delayed the accounting provisions of
EITF 03-01; however the disclosure requirements remain effective for
annual reports ending after June 15, 2004.  The Company believes that
the adoption of this standard will have no material impact on its
financial statements.


NOTE 2 ? LOANS PAYABLE

For the nine months ended September 30, 2005, the Company borrowed
funds from various entities and individuals amounting to $262,500.  The
loans bear interest at 5 percent per annum, are unsecured and are due
the earlier of (i) December 31, 2005 or (ii) the date the Company
receives $1 million of gross proceeds from the sale of its common
stock.  In September 2005, the Company repaid $5,000 of these loans.
Additionally, in September 2005, the Company issued 143,250 shares of
common stock at $1.00 per share to loan holders for settlement of
$137,500 of this debt and accrued interest payable of $5,750.  The fair
market value of these shares was based on the most recent selling price
of the Company?s shares.  As of September 30, 2005, accrued interest
payable on the loans amounted to $1,000 and is included in accrued
expenses on the accompanying balance sheet.


NOTE 3 ? RELATED PARTY TRANSACTIONS

In 2004, a shareholder received funds from the Company in the form of
demand notes bearing no interest.  At September 30, 2005, the balance
on the amount owed to the Company was $5,000.

Certain officers of the Company advance funds to the Company for
working capital purposes.  The advances are non-interest bearing and
are payable on demand.  At September 30, 2005, the Company owed these
related parties $3,035.


NOTE 4 -  STOCKHOLDERS? DEFICIT

Common Stock
------------
In March 2005, the principle shareholder of the company donated 32,000
shares of common stock (valued at $.79 per share or $25,001) which was
used by the company in settlement of accounts payable of $25,001.

In September 2005, the Company issued 143,250 shares of common stock
doe settlement of loans payable of $137,500 and accrued interest of
$5,750.

Stock Options
-------------
In March 10, 2005, the Company issued to a corporate officer, options
to purchase 1,000,000 shares of restricted common stock at an exercise
price $.40 per share, expiring within one year of the effective date of
the registration.



<PAGE>11

Stock option activity for the nine months ended September 30, 2005 is
summarized as follows:

                                                            Weighted
                                                             average
                                                Number      exercise
                                              of shares       price
                                              ----------   ----------
  Outstanding at December 31, 2004             1,025,000   $     0.40
    Granted                                    1,000,000         0.40
    Exercised                                          -            -
                                              ----------   ----------
  Outstanding at September 30, 2005            2,025,000   $     0.40
                                              ==========   ==========

The following table summarizes the Company's stock warrants outstanding
at September 30, 2005:

                                      Options outstanding
                                        and exercisable
                                   -------------------------
                                     Weighted       Weighted
      Range of                        average        average
      Exercise                      remaining      exercise
       Price          Number          life           price
     ----------     ----------     ----------     ----------
     $     0.40      2,025,000    1 year after          0.40
                                   effective
                                 registration


NOTE 5 ? GOING CONCERN CONSIDERATIONS

As reflected in the accompanying consolidated financial statements, the
Company had a deficit accumulated during development stage of
$2,066,048, a working capital deficit of $131,062 at September 30,
2005, had net losses for the nine months ended September 30, 2005 of
$355,575, and cash used in operations during the nine months ended
September 30, 2005 of $338,018.  While the Company is attempting to
increase sales, the growth has not been significant enough to support
the Company?s daily operations.  During the nine months ended September
30, 2005, the Company borrowed $262,500 for working capital purposes
and sold common shares for net proceeds of $25,000.  Management may
attempt to raise additional funds by way of a public or private
offering.  While the Company believes in the viability of its strategy
to improve sales volume and in its ability to raise additional funds,
there can be no assurances to that effect.  The  Company's limited
financial  resources  have  prevented  the  Company  from  aggressively
advertising  its products and services to achieve  consumer
recognition.  The ability of the Company to continue as a going concern
is dependent on the Company?s ability to further implement its business
plan and generate increased revenues.  The consolidated financial
statements do not include any adjustments that might be necessary if
the Company is unable to continue as a going concern.  Management
believes that the actions presently being taken to further implement
its business plan and generate additional revenues provide the
opportunity for the Company to continue as a going concern.




<PAGE>12

NOTE 6 ? SUBSEQUENT EVENTS

In October 2005, the Company issued 75.500 shares of common stock at
$1.00 per share to loan holders for settlement of $75,000 in loans
payable and accrued interest payable of $500.

In October 2005, the Company sold 15,334 shares of common stock for
proceeds of $12,000.




<PAGE>13

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

This report on Form 10-QSB contains forward-looking statements that are
subject to risks and uncertainties that could cause actual results to
differ materially from those discussed in the forward-looking
statements and from historical results of operations.  Among the risks
and uncertainties which could cause such a difference are those
relating to our dependence upon certain key personnel, our ability to
manage our growth, our success in implementing the business strategy,
our success in arranging  financing where required, and the risk of
economic and market factors affecting us or our customers.  The outcome
of these risks and uncertainties are beyond the control of the Company
and its management.

Overview
--------
We are a developmental stage e-commerce company. We currently operate
an e-commerce website that enables any business to establish a fully
functional online retail presence.  Our website, Pricester.com, is an
Internet marketplace which allows vendors to host their website with
product and service listings and allows consumers to search for listed
products and services.

Plan of Operations
------------------
We have only received minimal revenues.  We only have sufficient cash
on hand to meet funding requirements for the next 60-90 days.  We do
not have sufficient cash on hand to meet funding requirements for the
next twelve months.  Although we eventually intend to primarily fund
general operations and our marketing program with revenues received
from the sale of the Pricester Complete package and transaction fees,
our revenues are not increasing at a rate sufficient to cover our
monthly expenses in the near future.  We will have to seek alternative
funding through debt or equity financing in the next twelve months that
could result in increased dilution to the shareholders.  No specific
terms of possible equity or debt financing have been determined or
pursued.

Going Concern
-------------
As reflected in the accompanying consolidated financial statements, we
had a deficit accumulated during development stage of $2,066,048, a
working capital deficit of $131,062 at September 30, 2005, had net
losses for the nine months ended September 30, 2005 of $355,575, and
cash used in operations during the nine months ended September 30, 2005
of $338,018.  While we are attempting to increase sales, the growth has
not been significant enough to support the Company?s daily operations.
We will attempt to raise additional funds by way of a public or private
offering.  While we believe in the viability of our strategy to improve
sales volume and in our ability to raise additional funds, there can be
no assurances to that effect.  Our limited financial resources have
prevented us from aggressively advertising our products and services to
achieve consumer recognition.  Our ability to continue as a going
concern is dependent on our ability to further implement our business
plan and generate increased revenues.

Critical Accounting Policies
----------------------------
Our financial statements and accompanying notes are prepared in
accordance with generally accepted accounting principles in the United
States.  Preparing financial statements requires management to make

<PAGE>14

estimates and assumptions that affect the reported amounts of assets,
liabilities, revenue and expenses.  These estimates and assumptions are
affected by management's applications of accounting policies. Critical
accounting policies for Pricester.com, Inc. includes the useful life of
property and equipment and web development costs.

Computer equipment and furniture is stated at cost less accumulated
depreciation.  Depreciation is computed over the assets' estimated
useful lives (five to seven years) using straight line methods of
accounting.  Maintenance costs are charged to expense as incurred while
upgrades and enhancements that result in additional functionality are
capitalized.

We capitalize the costs incurred during the application development
stage, which includes costs to design the software configuration and
interfaces, coding installation and testing.  Costs incurred during the
preliminary project along with post implementation stages of internal
use computer software are expensed as incurred.  Capitalized
development costs are amortized over three years.  Costs to maintain
existing product offerings are expensed as incurred.

We review the carrying value of intangibles and other long-lived assets
for impairment at least annually or whenever events or changes in
circumstances indicate that the carrying amount of an asset may not be
recoverable.  Recoverability of long-lived assets is measured by
comparison of its carrying amount to the undiscounted cash flows that
the asset or asset group is expected to generate.  If such assets are
considered to be impaired, the impairment to be recognized is measured
by the amount by which the carrying amount of the property, if any,
exceeds its fair market value.

Results of Operations
---------------------
Nine months ended September 30, 2005 compared to nine months ended
September 30, 2004

Net sales for the nine months ended September 30, 2005 were $18,455 as
compared to net sales of $4,028 for the nine months ended September 30,
2004, an increase of $14,427 or approximately 358 percent.  We are
continuing to create customer awareness for our products.

Total operating expenses for nine months ended September 30, 2005 were
$367,371, a decrease of $814,457, or approximately 69 percent, from
total operating expenses in nine months ended September 30, 2004 of
$1,181,828.  This decrease is primarily attributable to:
   - a decrease of $19,747, or approximately 29 percent, in advertising
expense incurred to promote our website and products.  The decrease was
attributable to decreased spending due to limited financial resources;
   - a decrease of $25,243, or approximately 47 percent, in
professional fees incurred in connection with our SEC filings;
   - a decrease of $707,762, or 85 percent, in compensation expense to
$128,623 for the nine months ended September 30, 2005 as compared to
$836,385 for the nine months ended September 30, 2004.  This decrease
is a result of a decrease in stock issuances to employees and officers
during nine months ended September 30, 2005 of $725,900 offset by
increases in overall compensation expense due to increased staff.
   - a decrease of $61,705, or approximately 27.6 percent, in other
selling, general and administrative expenses as a result of cost
cutting measures.

<PAGE>15

We reported a loss from operations of $348,916 for nine months ended
September 30, 2005 as compared to a loss from operations of $1,177,800
for nine months ended September 30, 2004.  Although there can be no
assurances, we anticipate that during the fiscal year ending December
31, 2005 our ongoing marketing efforts will result an increase in our
net sales from those reported in fiscal 2004.  To support these
increased sales we anticipate that our operating expenses will also
increase during the fiscal year ending December 31, 2005 as compared to
the fiscal 2004.  We are, however, unable to predict at this time the
amount of any such increase in operating expenses.

Total other expense increased $8,019, or approximately 590 percent, for
nine months ended September 30, 2005 as compared to nine months ended
September 30, 2004. Included in this net increase is:
   - a decrease in interest income of $1,217 for the nine months ended
September 30, 2005 which was attributable to the reduction in our cash
balances;
   - an increase of $6,802, or 100 percent, in interest expense for the
nine months ended September 30, 2005 as compared to nine months ended
September 30, 2004 which reflects an increase in our borrowings.

We reported a net loss of $355,575 or $(.02) per share for the nine
months ended September 30, 2005 as compared to a net loss of $1,176,440
or $(.06) per share for the nine months ended September 30, 2004.

Liquidity and Capital Resources
-------------------------------
During the nine months ended September 30, 2005, we borrowed $262,500
from various parties for working capital purposes.  The loans bear
interest at 5 percent per annum, are unsecured and are due the earlier
of (i) December 31, 2005 (extended from August 31, 2005) or (ii) the
date the Company receives $1 million of gross proceeds from the sale of
its common stock.  In September 2005, we repaid $5,000 of these loans.
Additionally, in September 2005, we issued 143,250 shares of common
stock at $1.00 per share to loan holders for settlement of $137,500 of
this debt and accrued interest payable of $5,750. Subsequent to the
period, we issued 75,500 shares of common stock for settlement of
$75,000 of these loans and accrued interest of $500.

Upon effectiveness of our registration statement, we plan on raising
capital to repay these loans and for working capital purposes.

Net cash flows used in operating activities for the nine months ended
September 30, 2005 was $338,018 as compared to $414,503 for the nine
months ended September 30, 2004 and was primarily attributable to our
net losses.

We reported net cash flows used in investing activities of $0 for the
nine months ended September 30, 2005 as compared to net cash used in
investing activities of $30,038 for the nine months ended September 30,
2004, a decrease of $30,038. In the 2004 period, we invested in
property and equipment and our website.  In the 2005 period, we did not
invest in any property or equipment.

Net cash flows provided by financing activities was $284,500 for the
nine months ended September 30, 2005 as compared to net cash provided
by financing activities of $565,872 for the nine months ended September
30, 2004, a decrease of $281,372.  For the nine months ended September
30, 2005, we received proceeds from loans of $262,500, proceeds from
the sale of common stock of $25,000, and proceeds of $2,000 from
related party advances.  Additionally, we repaid loans payable of

<PAGE>16

$5,000.  For the nine months ended September 30, 2004, we received
proceeds from the sale of common stock of $457,500 and from related
party advances of $118,372 offset by the advances to shareholders of
$10,000.

We reported a net decrease in cash for the nine months ended September
30, 2005 of $53,518 as compared to a net increase in cash of $121,331
for the nine months ended September 30, 2004. At September 30, 2005 we
had cash on hand of $9,691.

Recent Accounting 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 second quarter of fiscal 2006.  We are in process of
evaluating the impact of this pronouncement on our financial position.

In December 2004, the FASB issued SFAS Statement No. 153, "Exchanges of
Non-monetary Assets."  The Statement is an amendment of APB Opinion No.
29 to eliminate the exception for non-monetary exchanges of similar
productive assets and replaces it with a general exception for
exchanges of non-monetary assets that do not have commercial substance.
We believe that the adoption of this standard will have no material
impact on our financial statements.


ITEM 3.  CONTROLS AND PROCEDURES

Our Chief Executive Officer and Chief Financial Officer (collectively,
the "Certifying Officers") are responsible for establishing and
maintaining disclosure controls and procedures for us.  Based upon such
officers' evaluation of these controls and procedures as of a date as
of the end of the period covered by this Quarterly Report, and subject
to the limitations noted hereinafter, the Certifying Officers have
concluded that our disclosure controls and procedures are effective to
ensure that information required to be disclosed by us in this
Quarterly Report is accumulated and communicated to management,
including our principal executive officers as appropriate, to allow
timely decisions regarding required disclosure.

There was no change in the Company's internal control over financial
reporting identified in connection with our evaluation that occurred
during its last fiscal quarter that has materially affected, or is
reasonably likely to materially affect, its internal control over
financial reporting.

Our management, including each of the Certifying Officers, does not
expect that our disclosure controls or our internal controls will
prevent all error and fraud.  A control system, no matter how well
conceived and operated, can provide only reasonable, not absolute,
assurance that the objectives of the control system are met.  In
addition, the design of a control system must reflect the fact that
there are resource constraints, and the benefits of controls must be
considered relative to their costs.  Because of the inherent
limitations in all control systems, no evaluation of controls can
provide absolute assurance that all control issues and instances of
fraud, if any, within a company have been detected.  Additionally,

<PAGE>17

controls can be circumvented by the individual acts of some persons, by
collusion of two or more people or by management override of the
control.  The design of any systems of controls also is based in part
upon certain assumptions about the likelihood of future events, and
there can be no assurance that any design will succeed in achieving its
stated goals under all potential future conditions.  Over time, control
may become inadequate because of changes in conditions, or the degree
of compliance with the policies or procedures may deteriorate.  Because
of these inherent limitations in a cost-effective control system,
misstatements due to error or fraud may occur and not be detected.


PART II - OTHER INFORMATION

Item 1 - Legal Proceedings

None


Item 2 - Unregistered Sales of Equity Securities and Use of Proceeds

In September 2005, we issued 143,250 shares of common stock for
settlement of loans payable of $137,500 and accrued interest of $5,750.


Item 3 - Defaults Upon Senior Securities

None


Item 4 - Submissions of Matters to a Vote of Security Holders

None


Item 5.  Other Information

None




<PAGE>18

Item 6.  Exhibits

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

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

     32.1  Certification of Chief Executive Officer Certification
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

     32.2  Certification of Chief Financial Officer Certification
pursuant to Section 906 of the Sarbanes-Oxley Act of  2002










                               SIGNATURES

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


                                       Pricester.com, Inc.





                                       By: /s/ Joe Puentes
                                       ------------------------------
     November 14, 2005                 Joe Puentes
                                       Chief Executive Officer