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

                           Form 10-QSB

(Mark One)

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

       For the quarterly period ended: MARCH 31, 2006

[ ]    TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

       For the transition period from ______________to________________


                Commission file number 333-121663


                         ELITE ARTZ, INC.
-----------------------------------------------------------------
(Exact name of small business issuer as specified in its charter)


                Nevada                         90-0201309
        -------------------------------   --------------------------------
       (State or other jurisdiction of   (IRS Employer Identification No.)
        incorporation or organization)


       4950 W. Craig Road, Suite 3-235, Las Vegas, NV 89130
      -----------------------------------------------------
             (Address of principal executive offices)


                          (702)655-3591
                    --------------------------
                   (Issuer's telephone number)

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]

               APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of
common equity, as of the latest practical date: MAY 1, 2005 - 30,059,400
common shares $0.001.

Transitional Small Business Disclosure Format (check one). Yes [ ]  No [X]



                           FORM 10-QSB
                         ELITE ARTZ, INC.

                              INDEX
                                                                         Page
                  PART I. FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS ..............................................2

         Balance Sheets - March 31, 2006 and December 31, 2005..............3

         Statements of Operations for the Three Months Ended
         March 31, 2006 and 2005 and Since Inception July 15, 2002..........4

         Statements of Cash Flows for the Three Months Ended
         March 31, 2006 and 2005 and Since Inception July 15, 2002..........5

         Notes to Financial Statements......................................6

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF
         FINANCIAL CONDITION OR PLAN OF OPERATION...........................8

ITEM 3.  CONTROLS AND PROCEDURES...........................................11

                    PART II. OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS.................................................11

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.......11

ITEM 3.  DEFAULTS IN SENIOR SECURITIES.....................................11

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS...............11

ITEM 5.  OTHER INFORMATION.................................................12

ITEM 6.  EXHIBITS..........................................................12

SIGNATURES.................................................................12



                  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 period ended March 31, 2006 and 2005 are
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>


                         ELITE ARTZ, INC.
                          BALANCE SHEETS
==============================================================================

                                                      Mar. 31,      Dec. 31,
                                                        2006         2005
                                                   ------------- -------------
                  ASSETS                            (Unaudited)

Current Assets
  Cash                                             $        505  $     17,505
  Inventory - for resale                                  7,240        10,240
                                                   ------------- -------------
      Total Current Assets                                7,745        27,745

Fixed Assets:
  Office Equipment - net of accumulated depreciation        943         1,037
                                                   ------------- -------------

                                                   $      8,688  $     28,782
                                                   ============= =============

      LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities
  Accounts Payable                                 $      6,072  $        975
                                                   ------------- -------------

      Total Current Liabilities                           6,072           975
                                                   ------------- -------------
STOCKHOLDERS' EQUITY (DEFICIT)
  Preferred Stock
    20,000,000 shares authorized at
    $0.001 par value; none issued                             -             -
  Common Stock
    50,000,000 shares authorized at
    $0.001 par value; 3,059,400 shares
    issued and outstanding                                3,059         3,059
  Capital in excess of par value                        282,001       282,001
  Deficit accumulated during the development stage     (282,444)     (257,253)
                                                   ------------- -------------

     Total Stockholders' Equity (Deficit)                 2,616        27,807
                                                   ------------- -------------

                                                   $      8,688  $     28,782
                                                   ============= =============




The accompanying notes are an integral part of these financial statements

                               -3-

<PAGE>




                         ELITE ARTZ, INC.
                     STATEMENTS OF OPERATIONS
        For the Three Months Ended March 31, 2006 and 2005
And the Period July 15, 2002 (Date of Inception) to March 31, 2006
                           (Unaudited)
==============================================================================

                                                                    Inception
                                                                       to
                                             Mar 31,     Mar 31,     Mar 31,
                                              2006        2005        2006
                                          ------------ ----------- -----------

Sales                                     $     5,000  $   11,700  $  215,029

Cost of Sales                                   3,000       7,150     228,885
                                          ------------ ----------- -----------

Gross Profit (Loss)                             2,000       4,550     (13,856)
                                          ------------ ----------- -----------
Expenses
  Sales & Marketing                             2,463         644      24,031
  Depreciation                                     94           -         188
  Administrative                               24,634       4,868     151,869
                                          ------------ ----------- -----------
                                               27,191       5,512     176,088
                                          ------------ ----------- -----------

Net Operating Loss                            (25,191)       (962)   (189,944)
                                          ------------ ----------- -----------
Other Expenses
  Realized loss in available
  for-sale securities                               -     (15,500)    (92,500)
                                          ------------ ----------- -----------

Net Loss                                  $   (25,191) $  (16,462) $ (282,444)
                                          ============ =========== ===========
Net Loss Per Common Share
  Basic and diluted                       $     (0.01) $    (0.01)
                                          ============ ===========
Average Outstanding Shares
  Basic (stated in 1,000's)                     3,059       3,038
                                          ============ ===========


The accompanying notes are an integral part of these financial statements

                               -4-

<PAGE>


                         ELITE ARTZ, INC.
                     STATEMENTS OF CASH FLOWS
        For the Three Months Ended March 31, 2006 and 2005
And the Period July 15, 2002 (Date of Inception) to March 31, 2006
                           (Unaudited)
==============================================================================

                                                                    Inception
                                                                       to
                                             Mar 31,     Mar 31,     Mar 31,
                                              2006        2005        2006
                                          ------------ ----------- -----------
Cash Flows From Operating Activities:
 Net Loss                                 $   (25,191) $  (16,462) $  282,444
 Adjustments to reconcile net loss to
  net cash used by operating activities:
 Net Cash Used In Operating Activities:
   Depreciation                                    94           -         188
   Changes in Inventory                         3,000       2,950      (7,240)
   Changes in Accounts Payable                  5,097        (240)      6,072
   Realized loss in available-for
    -sale securities                                -      15,500           -
                                          ------------ ----------- -----------
      Net Cash provided from (used in)
      Operating Activities                    (17,000)      1,748     283,424
                                          ------------ ----------- -----------
Cash Flows From Investing Activities:
 Purchase of Equipment & Furniture                  -           -      (1,131)
                                          ------------ ----------- -----------
      Net Cash from (used in)
      Investing Activities                          -           -      (1,131)
                                          ------------ ----------- -----------
Cash Flows From Financing Activities:
 Contributions to capital                           -           -         360
 Proceeds from issuance of common stock             -           -     284,700
                                          ------------ ----------- -----------
      Net Cash provided from (used in)
      Financing Activities                          -           -     285,060
                                          ------------ ----------- -----------

Net (Decrease) Increase In Cash               (17,000)      1,748         505

Cash at Beginning of Period                    17,505       1,958           -
                                          ------------ ----------- -----------

Cash at the End of Period                 $       505  $    3,706  $      505
                                          ============ =========== ===========

Supplemental Disclosures of Cash Flow Information:


  Cash paid during the period for:
    Interest                              $         -  $        -  $        -
    Income taxes                          $         -  $        -  $        -




The accompanying notes are an integral part of these financial statements


                               -5-

<PAGE>


                         ELITE ARTZ, INC.
                   (Development Stage Company)
                  NOTES TO FINANCIAL STATEMENTS
                          March 31, 2006
==============================================================================

1.  ORGANIZATION

The Company was incorporated under the laws of the State of Delaware on July
15, 2002 with authorized common stock of 50,000,000 shares at $0.001 par value
with the name "North American Marketing Corporation".  On March 25, 2004 the
Company changed it domicile to the state of Nevada in connection with a name
change to "Elite Artz, Inc."  and the addition of authorized preferred stock
of 20,000,000 shares with a par value of $.001. The terms of the preferred
stock have not been determined by the board of directors of the Company.

The Company was organized to engage in the business of direct marketing of
fine quality original oil paintings, and framed and matted prints, by well
known artists, as well as specialty collections to hospitals, corporations,
colleges and private individuals.

2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Accounting Methods
------------------

The Company recognizes income and expenses based on the accrual method of
accounting.

Dividend Policy
---------------

The Company has not yet adopted a policy regarding payment of dividends.

Basic and Diluted Net Income (Loss) Per Share
---------------------------------------------

Basic net income (loss) per share amounts are computed based on the weighted
average number of shares actually outstanding. Diluted net income (loss) per
share amounts are computed using the weighted average number of common shares
and common equivalent shares outstanding as if shares had been issued on the
exercise of any common  share rights unless the  exercise becomes antidilutive
and then only the basic per share amounts are shown in the report.

Estimates and Assumptions
-------------------------

Management uses estimates and assumptions in preparing financial statements in
accordance with generally accepted accounting principles.  Those estimates and
assumptions affect the reported amounts of the assets and liabilities, the
disclosure of contingent assets and liabilities, and the reported revenues and
expenses.  Actual results could vary from the estimates that were assumed in
preparing these financial statements.

Financial Instruments
---------------------

The carrying amounts of financial instruments are considered by management to
be their estimated fair values due to their short term maturities.


                               -6-

<PAGE>




                         ELITE ARTZ, INC.
                   (Development Stage Company)
            NOTES TO FINANCIAL STATEMENTS - continued
                          March 31, 2006
==============================================================================

2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued

Income Taxes
------------

The Company utilizes the liability method of accounting for income taxes.
Under the liability method deferred tax assets and liabilities are determined
based on the differences between financial reporting and the tax bases of the
assets and liabilities and are measured using the enacted tax rates and laws
that will be in effect, when the differences are expected to reverse.  An
allowance against deferred tax assets is recognized, when it is more likely
than not, that such tax benefits will not be realized.

On March 31, 2006, the Company had a net operating loss available for carry
forward of $189,944.  The tax benefit of approximately $56,983 from the loss
carry forward has been fully offset by a valuation reserve because the use of
the future tax benefit is doubtful since the Company has been unable to
project an estimated future operating profit.  The loss carryforward expires
beginning in the years 2023 through 2026.

Concentration of Credit Risk
----------------------------

There are no financial instruments that potentially subject the Company to
significant concentration of credit risks.

Revenue Recognition
-------------------

Revenue is recognized on the sale and delivery of a product or the completion
of services provided.

Advertising and Market Development
----------------------------------

The company expenses advertising and market development costs as incurred.

Inventory
---------

Inventory consists of oil paintings and framed matted prints ready for sale
and is stated at the lower of cost or market, which is determined on an
individual basis.

Recent Accounting Pronouncements
--------------------------------

The Company does not expect that the adoption of other recent accounting
pronouncements will have a material impact on its financial statements.

3.  CAPITAL STOCK

Since inception the Company completed private placement offerings of 3,059,400
common shares for $284,700; and, during the year ended December 31, 2005, the
Company also completed the sale of 21,000 shares for $10,500 which were
registered pursuant to a Form Sb-2.

4.  SIGNIFICANT RELATED PARTY TRANSACTIONS

An officer-director has acquired 66% of the outstanding common stock of the
Company.

                               -7-

<PAGE>


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

In this report references to "Elite Artz" "we," "us," and "our" refer to Elite
Artz, 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.

General
-------

We are a development stage company founded in July of 2002. Although we have
conducted operations since then, we have had only limited revenues and have
operated at a loss. Our activities to date consist of our formation and
business plan development, the acquisition and sale of our artwork inventory,
and various placements of our stock.  On July 20, 2005, our Form SB-2
Registration Statement under the Securities Act of 1933 was declared effective
for the sale of up to 200,000 shares of our common stock by the Company and
the resale by certain selling shareholders of 745,900 shares. Our offering
closed on October 31, 2005 with only 21,000 shares sold.

Results of Operations
---------------------

We have experienced losses since inception.  We suffered a net loss of $25,191
during our quarter ended March 31, 2006 with brings our loss since inception
to $282,444.

Sales of our artwork inventory for our first quarter of 2006 were $5,000
compared to more than double that or $11,700 in 2005 first quarter sales.
Costs of our 2006 first quarter sales were $3,000 compared to $7,150 in the
prior year's first quarter resulting in a gross profit of $2,000 in the first
quarter of 2006 compared to a gross profit of $4,550 in the first quarter of
2005.  Our profit margin was nearly equal in the comparable quarters at 40%
this year and 39% last year. Our overall sales since inception are $215,029
with a gross loss of $13,856 which reflects a loss on discounted inventory in
2004.

We had $27,191 in expenses for the quarter ended March 31, 2006 with only
$5,512 in the quarter ended March 31, 2005. Our first quarter expenses this
year includes $2,463 in sales and marketing expenses, depreciation of $94 and
administrative expenses of $24,634. Comparatively we spent only $644 on sales
and marketing last year in the first quarter, had no depreciation expenses,
and experienced much lower administrative costs of $4,868. Generally, the
higher expenses in 2006 were a result of the higher first quarter legal and
accounting expenses associated with our audit and annual report on Form 10-KSB
as well as new management's efforts to both increase sales and analyze our
market potential.

                               -8-

<PAGE>



Our net operating loss for the quarter ended March 31, 2006 was $25,191
compared to $962 for the same quarter in the prior year due to both higher
expenses and lower sales volume in the current first quarter. Our net loss in
the first quarter of 2005, however, was increased to $16,642 due to the
realization of a $15,500 loss on available-for-sale securities recorded in
that quarter; there was no such loss recorded this year.

Liquidity and Capital Resources
-------------------------------

We have assets of $8,688 consisting of $505 in cash, $7,240 in original
artwork inventory and fixed assets of $943 in office equipment, net of
depreciation.  We have $6,072 in liabilities consisting of accounts payable
mostly consisting of payables related to our audit.

Trends and Uncertainties
------------------------

Our prospects must be considered in light of the risks, difficulties, and
expenses frequently encountered by companies in their early stage of
development, particularly companies in rapidly changing markets such as ours
without significant barriers to entrance. To address these risks, we must,
among other things, maintain an awareness of current trends in art
appreciation as it relates to interior design and consumer demand for both
public and private use; implement and successfully execute our business and
marketing strategy; update and add to our existing inventory in response to
evolving customer demands; provide quality customer service; respond to
competitive developments; find and solicit new artists or unknown artists
where we can purchase quality art at reasonable prices, and attract, retain
and motivate qualified personnel. There can be no assurance we will be
successful in addressing such risks, and the failure to do so would seriously
harm our business, financial condition, and results of operations. Our current
and future expense levels are based on our planned operations and estimates of
future revenues.

We have been unable to accurately forecast revenues nor have we yet been able
to capture any substantial portion of our target market. Accordingly, we
believe that period-to-period comparisons of our operating results are not
very meaningful and should not be relied upon as an indication of future
performance.

Some of the following conditions could have a material impact on our short or
long-term liquidity:

     .  our failure to successfully complete our offering (closed in
        October of 2005) which leaves us unable to purchase any significant
        amount of new inventory;

     .  general risks associated with buying and selling original artwork
        which is very unpredictable and often a matter of personal taste;

     .  the overall inexperience of new management in the purchase and sale of
        artwork;

     .  any failure to obtain additional working capital when needed;

     .  loss of key personnel and dependence on one individual to generate
        business;

     .  lack of market acceptance of our services;


                               -9-

<PAGE>


     .  inability to compete with art galleries with name experience and name
        recognition in our geographical location;

     .  an inability to forecast trends in original art work or provide our
        clients with what they are looking for;

     .  the ability to attract and retain qualified and effective personnel,
        and

     .  management of the our growth in an effective manner.


Plan of Operation over the Next 12 Months - Need for Additional Financing
-------------------------------------------------------------------------

We have only $505 in cash to satisfy our cash requirements over the next 12
months.  We also have $7,240 in inventory. We no longer have our available-
for-sale securities which provided us with $20,000 in cash during 2005.
Management was not successful in selling our offering, raising only $10,500
before it closed on October 31, 2005. Management determined that we needed a
minimum of $3,500 per month to fund day to day operations and we exceeded that
estimate during our first quarter; therefore, we have sufficient cash to fund
operations for only 2 months provided we are successful in selling our
existing inventory.  This does not include the purchase of additional
inventory to expand or replace inventory we have sold, or funds needed to
continue with our business plan.

Although most of our business development is being handled by our officers/
sole director who do not take any compensation, we will need additional funds
to conduct operations over the next year both to help fund our existing
operations AND to continue to develop our business. This includes the purchase
and marketing of artwork inventory.   It also includes the additional expenses
associated with our reporting obligations which commenced upon the effective
date of our registration statement, and involves considerable time, energy and
professional fees including legal and accounting.

Management will likely be forced to look to other ways to fund our operations.
We could attempt to receive loans from either related parties such as
shareholders or directors, or we could receive loans from unrelated third
parties. However, there are no written agreements with any party regarding
loans or advance. If these parties do provide loans or advances, we may repay
them, or we may convert them into common stock. We do not, however, have any
commitments or specific understandings from any of the party or from any
individual, in writing or otherwise, regarding any loans or advances or the
amounts.

Management also anticipates that additional capital may also be provided by
private placements of our common stock.  We would issue such stock pursuant to
exemptions provided by federal and state securities laws.  The purchasers and
manner of issuance would be determined according to our financial needs and
the available exemptions. We do not intend to do a private placement of our
common stock at this time nor do we have any commitments from anyone for
financing of any type.

Off-balance Sheet Arrangements
------------------------------

None



                               -10-

<PAGE>



ITEM 3.  CONTROLS AND PROCEDURES

(a) Evaluation of disclosure controls and procedures. Based on the evaluation
of our disclosure controls and procedures (as defined in Securities Exchange
Act of 1934 Rules 13a-15(e) and 15d-15(e)) required by Securities Exchange Act
Rules 13a-15(b) or 15d-15(b), our Chief Executive Officer and Chief Financial
Officer have concluded that as of the end of the period covered by this
report, our disclosure controls and procedures were effective.

(b) Changes in internal controls. There were no changes in our internal
control over financial reporting that occurred during our most recent fiscal
quarter that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting.

                   PART II   OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

         None.

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

We have had no sales of unregistered securities in the current quarter.

The following information is provided in accordance with Rule 701(f):

On July 20, 2005, our registration statement on Form SB-2 was declared
effective by the Securities and Exchange Commission, file number 333-121663.
Pursuant to the registration statement, we registered a maximum of 200,000
shares of our common stock for sale to the public through one of our officers
in a self-underwritten offering. Selling shareholders also offered an
aggregate of 745,900 shares for resale. The offering price was $0.50 per
share.

Between July 20, 2005 (commencement date of offering) and September 30, 2005,
we received $10,500 in offering proceeds from 16 subscribers for the purchase
of 21,000 shares.   Management closed the offering on October 31, 2005 with no
other proceeds.  As of the date of this report, all proceeds have been
expended as follows:

          Offering expenses including legal and accounting........$  7,272
          Marketing...............................................   2,000
          Working capital.........................................$  1,228
                                                                  ---------
                  Total...........................................$ 10,500
                                                                  =========
All of these expenses were incurred to parties other than:

     .     directors, officers, or general partners of Elite or their
           associates;
     .     to persons owing 10% or more of any class of equity securities of
           Elite; or
     .     to affiliates of Elite.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

         None.

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

         None.

                               -11-

<PAGE>


ITEM 5.  OTHER INFORMATION

On January 31, 2006, we filed with the Securities and Exchange Commission, a
Form 8K Current Report reporting under Item 5.01 - Changes in Control of the
Registrant and Item 5.02 - Departure of Directors or Principal Officers;
Election of Directors; Appointment of Principal Officers.  Under Item 5.01 we
reported the sale by Stephen and David Cartisano, our then management, of
2,292,500 shares of stock to four individuals, 2,000,000 of which were
purchased by David Oman, effecting a change in control of Elite.  We also
reported their resignation as officers and directors of Elite and the
appointment of David Oman to serve as sole director, Chief Executive and
Financial Officer, and President.

ITEM 6.  EXHIBITS

2.1      Plan of Merger *
3.1.1    Articles of Incorporation Elite Artz *
3.1.2    Articles of Merger *
3.2      By-laws *
31.1     Certification of Principal Executive Officer as adopted
         pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2     Certification of Principal Financial Officer pursuant to Section 302
32.1     Certification of Principal Executive and Financial Officer Pursuant
         to 18 U.S.C Section 1350 as Adopted Pursuant to Section 906 of the
         Sarbanes-Oxley Act of 2002.

         * filed as part of our initial registration on Form SB-2
           with the Securities and Exchange Commission on December 23, 2004


                            SIGNATURES

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

                                   ELITE ARTZ, INC.
                                   (Registrant)



Dated: May 8, 2006              By: /s/ David Oman
                                   _______________________________________
                                   David Oman
                                   President/Chief Executive and Financial
                                   Officer/Chief Accounting Officer/Director





                               -12-