SECURITIES AND EXCHANGE COMMISSION
                            Washington, DC 20549

                                Form 10-QSB
          QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
                     SECURITIES EXCHANGE ACT OF 1934

             For the quarterly period ended November 30, 2005
                   Commission File Number 33-96638-A

                            eCom eCom.com, Inc.
-----------------------------------------------------------------------------
(Exact name of small business issuer as specified in its charter)

        Florida                                       65-0538051
-------------------------                    --------------------------------
 (State or other jurisdiction of                    (I.R.S. Employer
 incorporation or organization)                    Identification No.)

                         100 Village Square Crossing, Suite 202
                           Palm Beach Gardens,  Florida 33410
-----------------------------------------------------------------------------
                    (Address of principal executive offices)

                               (561) 207-6395
-----------------------------------------------------------------------------
            (Registrant'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 of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the
past 90 days.  Yes [ X ]    No [   ]

As of November 30, 2005 the issuer had 49,955,112 shares of common stock,
$.0001 Par Value, outstanding.

Transitional Small Business Disclosure format:  Yes [   ]   No [ X ]

















eCom eCom.com, Inc.                 Form 10-QSB           NOVEMBER 30, 2005

                                       INDEX

                                                                    PAGE NO.
PART I    FINANCIAL INFORMATION

ITEM 1    FINANCIAL STATEMENTS

          Report of Independent Registered Public Accounting Firm       3

          Balance Sheets:
              November 30, 2005 and 2004  (Unaudited)                   4

          Statements of Operations:
              Six Months Ended November 30, 2005 and
              2004  (Unaudited)                                         5

          Statements of Operations:
              Three Months Ended November 30, 2005 and
              2004  (Unaudited)                                         6

          Statements of Shareholders' Deficit:
              From May 31, 2004, through November 30, 2005
              (Unaudited)                                               7

          Statements of Cash Flows:
              Six Months Ended November 30, 2005 and
              2004  (Unaudited)                                         8

          Notes to Financial Statements                                10

ITEM 2    MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION    23

ITEM 3    CONTROLS AND PROCEDURES                                      27

PART II   OTHER INFORMATION

          ITEMS  1-6                                                   30

SIGNATURES AND CERTIFICATIONS                                          31

          Exhibit 31.1  Certification required under Section 302 of    32
                        the Sarbanes-Oxley Act of 2002 by the CE0

          Exhibit 31.2  Certification required under Section 302 of    33
                        the Sarbanes-Oxley Act of 2002 by the CFO

          Exhibit 32    Certification of CEO and CFO Pursuant to
                        Section 906 of the Sarbanes-Oxley Act          34



                                      2

                       Wieseneck, Andres & Company, P.A.
                         Certified Public Accountants
                        772 U. S. Highway 1, Suite 100
                        North Palm Beach, Florida 33408
                               (561) 626-0400

Thomas B. Andres, C.P.A.*, C.V.A.                      FAX (561) 626-3453
Paul M. Wieseneck, C.P.A.
*Regulated by the State of Florida

    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors and Stockholders
eCom eCom.com, Inc.
Palm Beach Gardens, Florida

We have reviewed the accompanying balance sheets of eCom eCom.com, Inc., as of
November 30, 2005 and 2004, and the related statements of operations, for
three and six month periods ended November 30, 2005 and 2004, the statement of
changes in stockholders' equity from May 31, 2004 through November 30, 2005,
and the statement of cash flows for the six month periods ended November 30,
2005 and 2004. These financial statements are the responsibility of the
company's management.

We conducted our review in accordance with the standards of the Public
Accounting Oversight Board (United States).  A review of interim financial
information consists principally of applying analytical procedures and making
inquiries of persons responsible for financial and accounting matters. It is
substantially less in scope than an audit conducted in accordance with
standards of the Public Company Accounting Oversight Board (United States),
the objective of which is the expression of an opinion regarding the financial
statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that
should be made to the accompanying interim financial statements for them to be
in conformity with accounting principles generally accepted in the United
States of America.


/s/Wieseneck, Andres & Company, P.A.


North Palm Beach, Florida
January 13, 2006







                                      3


ECOM ECOM.COM, INC.
Balance Sheets
(Unaudited)
                                               NOV 30, 2005     NOV 30, 2004
                                             ---------------   --------------
ASSETS
Current Assets
  Cash and cash equivalents                      $    6,838      $        60
  Due from affiliated companies                       1,280          227,377
  Prepaid expenses                                   68,039           36,958
                                                ------------    ------------
    Total Current Assets                             76,157          264,395
                                                ------------    ------------

Property and Equipment, net                             220              439
                                                ------------    ------------
Other Assets
  Other assets                                            0            2,250
                                                ------------    ------------
    Total Other Assets                                    0            2,250
                                                ------------    ------------
      Total Assets                                $  76,377       $  267,084
                                                ============    ============
        LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
  Accounts payable                                $ 104,444       $  120,435
  Accrued expenses                                   44,000           44,000
  Current portion of long-term debt                 675,368          534,883
  Interest accrued on current portion                39,029           27,809
                                                ------------    ------------
    Total Current Liabilities                       862,841          727,127

Notes Payable, Net of Current Portion                     -                -
                                                ------------    ------------
  Total Liabilities                                 862,841          727,127
                                                ------------    ------------
Stockholders' Equity
  Common stock, $.0001 par value, 200 million
    shares authorized, 49,955,112 and
    49,955,112 shares issued and outstanding          4,995            4,995
  Paid-in capital                                 6,569,537        6,569,537
  Dividends                                               0          (96,125)
  Accumulated deficit                            (7,360,996)      (6,938,450)
                                                ------------    ------------
    Total Stockholders' Deficit                    (786,464)        (460,043)
                                                ------------    ------------
    Total Liabilities and Stockholders' Equity    $  76,377       $  267,084
                                                ============    ============

Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.
                                      4


ECOM ECOM.COM, INC.
STATEMENTS OF OPERATIONS
FOR THE SIX MONTHS ENDED
NOVEMBER 30, 2005 AND 2004
(UNAUDITED)
                                              2005                2004
                                        ______________      _______________
Revenues

  Net Sales                            $            -     $           439
  Cost of Sales                                  (110)               (147)
                                        ______________     _______________
      Gross Profit                               (110)                292
                                        ______________     _______________
Other Operating Expenses
  Sales and marketing                               -                  88
  Product development                               -                   -
  General and administrative                   42,027              50,561
  Amortization                                      -                 333

                                        ______________     _______________
      Total Operating Expenses                 42,027              50,982
                                        ______________     _______________
Loss from Operations                          (42,137)            (50,690)

Other Income (Expense)
  Interest expense                               (119)            (22,573)
  Write off of Related Party
       Notes Receivable                      (138,584)                  -
                                        ______________     _______________
      Total Other Expenses                   (138,703)            (22,573)
                                        ______________     _______________
       Net Loss                              (180,840)            (73,263)
                                        ______________     _______________
Other Comprehensive Income/Loss
    Unrealized Loss on Securities             (87,382)                  -
                                        ______________     _______________
       Comprehensive Loss               $     (87,382)     $            -
                                        ==============     ===============
Net Loss Per Common Share               $       (.003)              (.001)
                                        ==============     ===============

Weighted Average Shares Outstanding         49,955,112          49,955,112
                                        ==============     ===============




Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.


                                      5


ECOM ECOM.COM, INC.
STATEMENTS OF OPERATIONS
FOR THE THREE MONTHS ENDED
NOVEMBER 30, 2005 AND 2004
(UNAUDITED)

                                              2005               2004
                                        ______________      _______________
Revenues

  Net Sales                            $            0       $         120
  Cost of Sales                                   (55)                (67)
                                        ______________     _______________
      Gross Profit                                (55)                 53
                                        ______________     _______________
Other Operating Expenses
  Sales and marketing                               -                  24
  General and administrative                   11,972              25,392
  Amortization                                      -                   -
                                        ______________     _______________
      Total Operating Expenses                 11,972              25,416
                                        ______________     _______________
Loss from Operations                          (12,027)            (25,363)

Other Income (Expense)
  Interest income                                   -                   -
  Interest expense                                  -             (12,049)
                                        ______________     _______________
      Total Other Expenses                          -             (12,049)
                                        ______________     _______________

Net Loss                                $     (12,027)            (37,412)
                                        ==============     ===============

Net Loss Per Common Share               $       (.000)              (.001)
                                        ==============     ===============

Weighted Average Shares Outstanding        49,955,112          49,955,112
                                        ==============     ===============









Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.


                                      6


ECOM ECOM.COM, INC.
STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY
FROM MAY 31, 2004, THROUGH NOVEMBER 30, 2005
(Unaudited)

                               ---------- Common Stock  --------------
                  Number     At     Add'l      Retained  Accum.      Total
                    of       Par   Paid In     Earnings  Compreh.  Stockholder
                  Shares   Value   Capital     (Deficit)  Gain     (Deficit)
                ---------- ------ ------- -----------  -------  -----------
Balance,
  May 31, 2004  49,955,112  4,995  6,579,537  (7,140,494)  87,382    (468,580)

Elimination of
 Subsidiaries
 Consolidated Losses
  At Spin-Off           -       -    (10,000)    187,925       -      177,925

Assets Distributed
 To Subsidiaries At
  Spin-Off                                       (96,124)             (96,124)

Net Loss                 -      -          -    (131,463)            (131,463)
                ---------- ------  ----------- ----------- ------- -----------
Balance,
 May 31, 2005   49,955,112  4,995  6,569,537  (7,180,156)  87,382    (518,242)

Net Loss                 -      -          -    (180,840)       -    (268,222)
Comprehensive Loss                         -     (87,382)
                ---------- ------  ----------- ----------- ------- -----------
Balance,
 Nov. 30, 2005  49,955,112 $4,995 $6,569,537 $(7,360,996) $    0   $ (786,464)
               =========== ======= ========== =========== ======== ===========















Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.


                                      7


ECOM ECOM.COM, INC.
STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED NOVEMBER 30, 2005 AND 2004
(Unaudited)


                                              2005              2004
                                       _______________     _______________

Cash Flows From Operating Activities
    Cash received from customers         $          0        $       439
    Cash paid to suppliers and employees     (109,020)            (1,902)
    Interest paid                                (119)           (22,573)
                                       _______________     _______________
        Net Cash Flows Used in
         Operating Activities                (109,139)           (24,036)
                                       _______________     _______________
Cash Flows From Investing Activities
    Purchase of equipment                          (0)                (0)
                                       _______________     _______________
        Net Cash Flows Provided By
         (Used In) Investing Activities            (0)                (0)
                                       _______________     _______________
Cash Flows From Financing Activities
    Proceeds of loans from stockholders       115,977             26,194
    Repayment of loans to stockholders              0             (2,235)
    Issuance of note receivable                     0                  0
                                       _______________     _______________
        Net Cash Flows Provided By
         (Used In) Financing Activities       115,977             23,959
                                       _______________     _______________
Net Increase/(Decrease) in Cash                 6,838                (77)

Cash and Cash Equivalents at
 Beginning of Period                                0                137
                                       _______________     _______________
Cash and Cash Equivalents at
 End of Period                              $   6,838         $       60
                                       ===============     ===============

Supplemental Disclosures
------------------------
Non-Cash transactions
  Stock issued for payment of services              0                  0

  Stock issued for repayment of debt                0                  0



Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.

                                      8

ECOM ECOM.COM, INC.
STATEMENTS OF CASH FLOWS
FOR THE THREE MONTHS ENDED NOVEMBER 30, 2005 AND 2004
(Unaudited)


Reconciliation of Net Loss to Net Cash Flows Used in Operating Activities:


                                                2005              2004
                                        _______________   _______________

Net Loss                                    $ (268,222)      $   (73,263)
    Add items not requiring outlay of cash:
        Depreciation and amortization              110               443
        Write off of Related Party
           Notes Receivable                    138,584                 0
        Comprehensive Loss                      87,382           0
    Cash was increased by:
        Decrease in inventory                        0            33,444
        Increase in accrued interest payable         0            10,265
        Increase in accounts payable                 0             5,075
    Cash was decreased by:
        Increase in prepaid expenses           (53,113)                0
        Decrease in accounts payable           (13,880)                0
                                        _______________   _______________
             Net Cash Flows Used In
              Operating Activities         $  (109,139)      $   (24,036)
                                        ===============   ===============







Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.






                                      9










ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE A - NATURE OF OPERATIONS

eCom eCom.com, Inc. ("eCom" or "the Company") was incorporated in the State of
Florida on June 14, 1994. During the prior fiscal year eCom changed its
direction to focus on separating all ten of its current business segments, USA
SportsNet, Inc., USA Performance Products, Inc., eSecureSoft Corp., USAS
Digital, Inc., Pro Card Corporation, AAB National Company, A Classified Ad,
Inc., Swap and Shop.net Corp., A Super Deal.com, Inc. and MyZipSoft, Inc.

This plan was undertaken for the purposes of allowing the management and
employees the opportunity to operate each segment independently.  Also, to
have the ability for each segment, to raise its own funding for growth and
expansion.  On June 4, 2004 the Company spun-off each of the above listed
companies into separate public companies.

On December 1, 2003, the Board of Directors of eCom approved the spin-off of
eCom's ten (10) operating subsidiary companies, pursuant to SEC Staff Legal
Bulletin No. 4. On December 18, 2003, USA SportsNet, Inc. entered into a
definitive Asset Acquisition Agreement with American Capital Holdings, Inc.,
("ACHI")  The Date of Record for the first spin-off, USA SportsNet,
Inc. (later renamed American Capital Holdings, Inc., Cusip No. 02503V 10 9/SEC
CIK No. 0001288010)was January 5, 2004.  The Date of Record for the second
spin-off, MyZipSoft, Inc. (Standard & Poor's Cusip No. 628703 10 0/SEC CIK No.
0001290785) was February 23, 2004, and the shares of MyZipSoft were
distributed to its shareholders on June 2, 2005.

On March 2, 2004, the Board of Directors of eCom approved the spin off of the
remaining eight (8) spin off companies in which the Board of Directors voted
to issue to their shareholders one (1) share of the company for every one (1)
share of eCom owned with a record date to be announced, pursuant to the advice
of SEC Staff Legal Bulletin No. 4.

Due to the dilemma caused as a direct result of Mr. Panaia's refusal to
address the monies advanced to eCom by American Capital, on November 22, 2004,
Barney A. Richmond resigned as an Officer and Director of eCom.  Mr.Panaia
refused to file an 8-K statement regarding Mr. Richmond's resignation.  In the
absence of other options, on November 29, 2004 an involuntary petition was
filed against eCom eCom.com, Inc. in the United States Southern District
Bankruptcy Court (In Re: Case No. 04-34535 BKC-SHF)under Title 11, Chapter 11
of the United States Bankruptcy Code by petitioning creditors, American
Capital Holdings, Inc., Richard Turner, Barney A. Richmond, and ACHI, Inc.
The Bankruptcy proceedings were initiated in an effort to implement a viable
plan for reimbursement of costs incurred by American Capital Holdings, Inc.,
the petitioning creditors, and all other creditors/vendors who have not been


                               10




ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE A - NATURE OF OPERATIONS - (CONTINUED)

paid. Most importantly, the proceedings will enable Mr. Richmond to initiate
reorganization plans in an effort to restore the shareholder value lost by
approximately 6,000 shareholders.  The aforementioned creditors are owed in
excess of $1 million dollars.  A copy of the June 2, 2005 Chapter 11, Title 11
Amended Involuntary Petition of eCom is posted on eCom's website,
www.ecomecom.net.

The Company does not have any off-balance sheet arrangements.

Employees.  The Company has no employees.

A detailed history is available on eCom eCom.com's 10K-SB filing at May 31,
2005.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation, Use of Estimates

The Company maintains its accounts on the accrual basis of accounting. The
preparation of financial statements in conformity with U.S. generally accepted
accounting principles requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

Restatement of Prior Years Numbers to Conform to Current Year Presentation:

eCom eCom.com, Inc. presented comparative consolidated financial statements at
May 31, 2004.  Since the Company spun off all of its subsidiaries on or about
June 4, 2004 there are no subsidiaries to be consolidated at November 30, 2004
and 2005.  The basic financial statements presented herein at May 31, 2004
have been restated, eliminating all subsidiary assets, liabilities, equity and
operations in order.

Revenue Recognition:

Revenue from the sale of paintball markers and accessories is recognized at
the time title is transferred which is normally on shipment of the goods.
Revenue from the sale of compression products is also recognized at the
time the products are shipped or downloaded.



                                  11



ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED)

Cash:

Cash consists of deposits in banks and other financial institutions having
original maturities of less than ninety days.

Allowance for Doubtful Accounts:

It is the policy of management to review the outstanding accounts receivable
at year end, as well as the bad debt write-offs experienced in the past, and
establish an allowance for doubtful accounts for uncollectible amounts.

Depreciation:

Property and equipment is recorded at cost and is depreciated over the
estimated useful lives of the related assets. Depreciation is computed using
the straight-line method.

Amortization:

Intangible assets consisting of rights to technology and associated
trademarks are amortized using the straight-line method over five years.

Inventories:

Inventories are stated at the lower of cost or market using the first in
first out method.


NOTE C - INVENTORIES

None

NOTE D - PREPAID EXPENSES

Prepaid expenses consist principally of amounts paid for rent, subscriptions
and domain name registrations.

The Company issued one million five hundred thousand shares of common stock as
a retainer for future consulting fees during November 2003.  The consulting
contract was valued at $37,500 and is being expensed over three years.  The
remaining value of the consulting contract is $12,500 as of November 30, 2005.



                                  12



ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE E - PROPERTY AND EQUIPMENT

The following is a summary of property and equipment recorded in the
financial statements at cost less depreciation as of November 30, 2005 and
2004:
                                         NOV 30, 2005         NOV 30, 2004
                                        --------------       --------------
Computer hardware                          $  85,074              $  85,074
Computer software                             13,633                 13,633
Furniture, fixtures and equipment              4,330                  4,330
Tools, dies and fixtures                           0                      0
Leasehold improvements                             0                      0
                                           ---------              ---------
     Total cost                              103,037                103,037
  Accumulated depreciation                   102,817                102,598
                                           ---------              ---------
     Net Property and Equipment            $     220              $     439
                                           =========              =========
Depreciation expense included in the cost
  of sales for the years ended are:        $     110              $     110
                                           =========              =========

Reductions in Computer hardware, computer software, furniture, and Tools and
dies was due to the distribution to the spin-off companies on June 4, 2004.

The useful lives assigned to property and equipment to compute depreciation
are:
                    Computer Hardware                        5 years
                    Computer Software                        5 years
                    Furniture, fixtures and equipment        7 years
                    Tools, dies and fixtures                 5 years


NOTE F - INTANGIBLE ASSETS

In February 1999, the Company acquired the website, A Classified Ad for a
total cost of $10,000.  This assets has been amortized over five years.
Accumulated amortization related to this assets was $10,000 as of May 31,
2004.  This asset was distributed to A Classified Ad, Inc. on June 4, 2004.

In February 1999, the Company acquired the website, Swap and shop, for a total
cost of $1,200.  This asset has been amortized over five years.  Accumulated
amortization related to this assets was $1,200 as of May 31, 2004.  This asset
was distributed to Swap and Shop.net Corp. on June 4, 2004.



                                    13


ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE F - INTANGIBLE ASSETS - (CONTINUED)

On July 1, 2002, the Company acquired the licensing rights to Pandora and
Virtual Protect from Internet Security Solutions, for a total cost of $56,250.
This asset is being amortized over five years.  Accumulated amortization
related to this asset is $22,500 as of May 31, 2004.  This asset was
distributed to eSecureSoft Company on June 4, 2004.

On July 1, 2002, the Company paid Peter Tamayo, Jr. to work with MeVis
Technologies to complete the development of MyPhotoZip, for a total cost of
$33,750.  This asset is being amortized over five years.  Accumulated
amortization related to this asset is $13,500 as of May 31, 2004.  This asset
was distributed to eSecureSoft on June 4, 2004.

On September 18, 2002, the Company issued 25,000 shares of stock as an
initial payment towards the purchase of FotoCrazy software.  This initial
deposit was recorded as $1,125.  This asset was distributed to eSecureSoft on
June 4, 2004.

NOTE G - OTHER ASSETS

Other assets consist primarily of security deposits on the lease of office
facilities, an employee advance and utility deposits.

NOTE H - LONG-TERM DEBT

Long-term debt at November 30, 2005 and 2004 consisted of:
                                                  NOV 30, 2005   NOV 30, 2004
                                                 ------------    ------------
Loans from stockholders and affiliated companies:
The loans are due on demand.                         675,368          534,883
                                                  ----------       ----------
     Total Long-Term Debt                            675,368          534,883
     Less Current Portion                           (675,368)        (534,883)
                                                  ----------       ----------
     Net Long-term Debt                            $       0        $       0
                                                  ==========       ==========
The long-term loans payable mature as follows:
     November 30, 2005                               675,368          534,883
                                                  ----------       ----------
                                                   $ 675,368        $ 534,883
                                                  ==========       ==========




                                  14



ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE I - COST OF SALES

Included in the cost of sales are the following:
                                                NOV 30, 2005    NOV 30, 2004
                                               ------------     ------------
Shipping and handling costs                     $         0     $         0
Packaging costs                                           0               0
                                                ------------    ------------
        Total                                   $         0     $         0
                                                ============    ============
Shipping income                                 $         0     $         0
                                                ============    ============
NOTE J - COMMITMENTS AND CONTINGENCIES

The Company maintains office facilities leased by American Capital Holdings,
Inc.  American Capital Holdings has not charged any rent to eCom eCom.com
during the twelve months ending May 31, 2005 and the six month period ending
November 30, 2005.

On November 29, 2004, an involuntary petition was filed against eCom eCom.com,
Inc. in the United States Southern District Bankruptcy Court (In Re: Case No.
04-34535 BKC-SHF)under Title 11, Chapter 11 of the United States Bankruptcy
Code by petitioning creditors, American Capital Holdings, Inc., Richard
Turner, Barney A. Richmond, and ACHI, Inc.  The Bankruptcy proceedings were
initiated in an effort to restore the shareholder value lost by approximately
6,000+ shareholders as well as implement a viable plan for reimbursement of
costs incurred by American Capital Holdings, Inc., the petitioning creditors,
and all other creditors/vendors who have not been paid.  The aforementioned
creditors are owed in excess of $1 million dollars.  A copy of the June 2,
2005 Chapter 11, Title 11 Amended Involuntary Petition of eCom is posted on
the eCom's website, www.ecomecom.net.

NOTE K - RELATED PARTY TRANSACTIONS

The Company has received cash advances from David J. Panaia, Chairman and CEO
of the Company, until he passed away on March 20, 2005, in varying amounts and
at various times subsequent to the inception of the Company.  These
shareholder loans were non-collateralized and due on demand.

On May 10, 2001, 1,286,359 shares of restricted stock were issued to Mr.
Panaia, CEO in return for cancellation of $437,362 of the debt owed to him.
The amount of stockholder loans that were reduced was based on the quoted
market price ($.68) on the date the common shares were issued and adjusted
by a discount of 50% due to the restrictions placed on the stock.  The balance
owed to Mr. Panaia and his estate at November 30, 2005 is $387,720.


                                     15


ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE K - RELATED PARTY TRANSACTIONS - (CONTINUED)

The Company has received cash advances from Bonnie Crum, daughter of David J.
Panaia, CEO of the Company, in varying amounts and at various times subsequent
to May 31, 2001.  These related party loans were non-interest bearing, non-
collateralized and due on demand.  The balance owed to Ms. Crum as of August
31, 2005 is $35,000.

As part of the debtor-in-possession financing, eCom received $100,000 in
financing from American Capital Holdings on June 8, 2005 and an additional
$15,186 on July 25, 2005.

NOTE L - BUSINESS SEGMENTS

As of November 30, 2005 the company no longer had consolidated business
segments.   The Paintball segment has been distributed to USA Performance
Products, Inc., the software segment has been distributed to eSecureSoft
Company on June 4, 2004.

NOTE M - RECOVERABILITY OF ASSETS AND GOING CONCERN

These financial statements are presented on the basis that the Company is a
going concern. Going concern contemplates the realization of assets and the
satisfaction of liabilities in the normal course of business over a
reasonable length of time. The accompanying financial statements show that
current liabilities exceed current assets by approximately $786,000 at
November 30, 2005 and by approximately $463,000 at November 30, 2005 and that
the Company has incurred net operating losses since inception. It is current
managements intention to have the Bankruptcy Court accept its plan of
reorganization and have the Company came out of Bankruptcy using the
provisions of fresh start accounting and then acquire an operating company in
order to provide value for the current stockholders.

NOTE N - INCOME TAXES

Deferred income taxes are provided for temporary differences between the
financial reporting and income tax basis of the Company's assets and
liabilities.  Temporary differences, net operating loss carry forwards
and valuation allowances comprising the net deferred taxes on the balance
sheets is as follows:
                                                      NOV 30, 2005
                                                     --------------
         Loss carry forward for tax purposes          $  7,073,051
                                                     ==============
         Deferred tax asset (34%)                        2,404,837
         Valuation allowance                            (2,404,837)
                                                     --------------
         Net deferred tax asset                                  -
                                                     ==============
                                     16

ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE N - INCOME TAXES - (CONTINUED)

Through November 30, 2005, the Company had a federal income tax net
operating loss carry forward of approximately $7,000,000 which will expire
through the year 2023.

No provision for federal and state income taxes has been recorded because the
Company has incurred net operating losses since inception. The Company's net
operating loss carry-forward as of November 30, 2005 was approximately
$7,000,000. These carry-forwards, which will be available to offset future
taxable income, will expire through the year 2023.

The Company does not believe that the realization of the related net deferred
tax asset meets the criteria required by generally accepted accounting
principles and, accordingly, the deferred income tax asset arising from such
loss carry forward has been fully reserved.

NOTE O - EFFECTS OF INFLATION

To date, inflation has not had a material impact on the Company's financial
results.

NOTE P - RECENT ACCOUNTING PRONOUNCEMENTS

The FASB issued SFAS No. 143, Accounting for Asset Retirement Obligations with
an effective date for financial statements issued for fiscal years beginning
after June 15, 2002.  The statement addresses financial accounting and
reporting for obligations related with the retirement of tangible long-lived
assets and the costs associated with asset retirement.  The statement requires
the recognition of retirement obligations which will, therefore, generally
increase liabilities; retirement costs will be added to the carrying value of
long-lived assets, therefore, assets will be increased; and depreciation and
accretion expense will be higher in the later years of an assets life than in
earlier years.  The Company adopted SFAS No. 143 at January 1, 2002.  The
adoption of SFAS No. 143 had no impact on the Company's operating results or
financial positions.

The FASB also issued SFAS No. 144, Accounting for the Impairment or Disposal
of Long-Lived Assets and is effective for financial statements issued for
fiscal years beginning January 1, 2002.  This statement addresses financial
accounting and reporting for the impairment or the disposal of long-lived
asset.  An impairment loss is recognized if the carrying amount of a long-
lived group exceeds the sum of the undiscounted cash flow expected to result


                               17




ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS
SIX MONTHS ENDED NOVEMBER 30, 2005

NOTE P - RECENT ACCOUNTING PRONOUNCEMENTS - (CONTINUED)

from the use and eventual disposition of the asset group.  Long-lived assets
should be tested at least annually or whenever changes in circumstances
indicate that its carrying amount may not be recoverable.  This statement
does not apply to goodwill and intangible assets that are not amortized.
The Company adapted SFAS No. 144 in the first quarter of 2002.  The adoption
of SFAS No. 144 had no impact on the Company's operating results or
financial position.

In April 2002, the FASB issued SFAS No. 145, "Rescission of the FASB
Statements No. 4, 44 and 64, Amendment of FASB Statement No. 13, and Technical
Corrections" ("SFAS No. 145"). SFAS No. 145 eliminates the requirement to
classify gains and losses from the extinguishment of indebtedness as
extraordinary, requires certain lease modifications to be treated the same as
a sale-leaseback transaction, and makes other non-substantive technical
corrections to existing pronouncements. SFAS No. 145 is effective for fiscal
years beginning after May 15, 2002. SFAS No. 145 was adopted on June 1, 2003
and did not have a material effect on the Company's financial position or
results of operations.

Goodwill and intangible assets acquired prior to July 1, 2001 will continue to
be amortized and tested for impairment in accordance with pre- SFAS No. 142
requirements until adoption of SFAS No. 142. Under the provision of SFAS No.
142, intangible assets with definite useful lives will be amortized to their
estimated residual values over those estimated useful lives in proportion to
the economic benefits consumed. Such intangible assets remain subject to the
impairment provisions of SFAS No. 121. Intangible assets with indefinite
useful lives will be tested for impairment annually in lieu of being
amortized. The Company's current yearly amortization of intangible assets is
approximately $333. The impact of adopting SFAS Nos. 141 and 142 will not
cause a material change in the Company's consolidated financial statements as
of the date of this report.














                                     18


ECOM ECOM.COM, INC.

Special Note Regarding Forward-Looking Statements

Certain statements in this report and elsewhere (such as in other filings by
the Company with the Securities and Exchange Commission ("SEC"), press
releases, presentations by the Company or its management and oral statements)
may constitute "forward-looking statements" within the meaning of the Private
Securities Litigation Reform Act of 1995. Words such as "expects,"
"anticipates," "intends," "plans," "believes," "seeks," "estimates," and
"should," and variations of these words and similar expressions, are intended
to identify these forward-looking statements. The Company's actual results
could differ materially from those anticipated in these forward-looking
statements. Factors that might cause or contribute to such differences
include, among others, competitive pressures, the growth rate of the
paintball industry and electronic commerce, constantly changing technology
and market acceptance of the Company's products and services. The Company
undertakes no obligation to publicly release the result of any revisions to
these forward-looking statements, which may be made to reflect events or
circumstances after the date hereof or to reflect the occurrence of
unanticipated events.































                                     19


ECOM ECOM.COM, INC.

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

The following discussion should be read in conjunction with the accompanying
financial statements for the six-month periods ended November 30, 2005 and
2004 and the Form 10-KSB for the fiscal year ended May 31, 2005.

Special Note Regarding Forward-Looking Statements

Certain statements in this report and elsewhere (such as in other filings by
the Company with the Securities and Exchange Commission ("SEC"), press
releases, presentations by the Company or its management and oral statements)
may constitute "forward-looking statements" within the meaning of the Private
Securities Litigation Reform Act of 1995. Words such as "expects,"
"anticipates," "intends," "plans," "believes," "seeks," "estimates," and
"should," and variations of these words and similar expressions, are intended
to identify these forward-looking statements. The Company's actual results
could differ materially from those anticipated in these forward-looking
statements. Factors that might cause or contribute to such differences
include, among others, competitive pressures, the growth rate of the
paintball industry and electronic commerce, constantly changing technology
and market acceptance of the Company's products and services. The Company
undertakes no obligation to publicly release the result of any revisions to
these forward-looking statements, which may be made to reflect events or
circumstances after the date hereof or to reflect the occurrence of
unanticipated events.

On December 1, 2003, the Board of Directors of eCom approved the spin-off
eCom's ten (10) operating subsidiary companies.

On December 18, 2003, USA SportsNet, Inc. entered into a definitive Asset
Acquisition Agreement with American Capital Holdings, Inc.("American
Capital.")  The Date of Record for the first spin-off, USA SportsNet, Inc.
(later renamed American Capital Holdings, Inc., Cusip No. 02503V 10 9/SEC CIK
No. 0001288010) was January 5, 2004. The Date of Record for the second
spin-off, MyZipSoft, Inc. (Standard & Poor's Cusip No. 628703 10 0/SEC CIK No.
0001290785) was February 23, 2004, and the shares of MyZipSoft were
distributed to its shareholders on June 2, 2005.

On March 2, 2004, the Board of Directors of eCom approved the spinoff of the
remaining eight (8) spin off companies in which the Board of Directors voted
to issue to their shareholders one (1) share of the company for every one (1)
share of eCom owned with a record date to be announced, pursuant to the advice
of SEC Staff Legal Bulletin No. 4.

On March 29, 2004, eCom Chairman and CEO David Panaia prepared and issued a
Press Release announcing the appointment of Barney A. Richmond as President of
eCom.  Paragraph two (2) of this release stated the following:




                                    2
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

"The plan to spin-off eCom's ten wholly owned subsidiaries has been completed
and the Company is now in the process of acquiring certain businesses for each
spin-off.  To date, the Company has accomplished two (2) acquisitions and has
four (4) more under agreement.  When announced, eCom shareholders as of the
Date of Payment (distribution of stock) for each spin-off will receive new
shares in that company. "This plan was undertaken for the purposes of allowing
the management and employees the opportunity to operate each segment
independently. Also, to have the ability for each segment, to raise its own
funding for growth and expansion.

On April 14, 2004, eCom filed Form 10QSB, file number 000-23617, accession
number 0001000459-04-000005.  As stated in ITEM 2, Management's Discussion and
Analysis, 'All ten (10) business subsidiaries have been spun off into
independent operating public companies.'

On May 24, 2004, American Capital Holdings, Inc., a spin-off of eCom formerly
known as USA SportsNet, Inc., filed a Form 10SB, file number 000-50776,
accession number 0001288012-04-000001,SEC CIK number 0001288012,with the
United States Securities & Exchange Commission ("SEC").  On July 27, 2004
American Capital Holdings, Inc.'s Form 10SB was ruled effective by the SEC.

On June 4, 2004, a corporate resolution was proposed, passed and signed by
David Panaia, Chairman/Secretary/CEO, Richard C. Turner, Director and
Treasurer and Barney A. Richmond, Director and President.  Based on Mr.
Richmond's past restructuring experience, the new Board of Directors
re-adopted the December 1, 2003 spin-off plan, pursuant to SEC Staff Legal
Bulletin No.4, for the remaining subsidiaries of eCom. The plan was to create
individual public corporations, and take whatever actions necessary to
complete the process of enhancing shareholder value, including acquisitions
and/or mergers.  The individual companies are listed below:

USA Performance Products, Inc. FL Corp. No. P98000006586  Fed. ID. 65-0812050
eSecureSoft Company            FL Corp. No. P03000138385  Fed. ID. 20-1068608
USAS Digital, Inc.             FL Corp. No. P03000147667  Fed. ID. 20-1069232
Pro Card Corporation           FL Corp. No. P04000015631  Fed. ID. 20-1442373
AAB National Company           FL Corp. No. P04000019818  Fed. ID. 20-1442771
A Classified Ad, Inc.          FL Corp. No. P04000038403  Fed. ID. 20-1447963
A Super Deal.com, Inc.         FL Corp. No. P04000040174  Fed. ID. 20-1449410
Swap and Shop.net Corp.        FL Corp. No. P04000040176  Fed. ID. 20-1449332

The motion in the above described June 4, 2004 Board Resolution included the
instructions for the distribution of stock by its Transfer Agent, Florida
Atlantic Stock Transfer (FAST) to the proper entities when the share
certificates were properly exercised and costs relating to the issuance of
these shares were paid in full.  Notwithstanding, contrary to what board
members Richard Turner and Barney A. Richmond had been previously advised by
Chairman Panaia, eCom was not able to pay FAST the amounts required to send

                                  21
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

out the Stock certificates to the shareholders, and accordingly, the shares
were not issued as stated.

On November 29, 2004, an involuntary petition was filed against eCom eCom.com,
Inc. in the United States Southern District Bankruptcy Court (In Re: Case No.
04-34535 BKC-SHF)under Title 11, Chapter 11 of the United States Bankruptcy
Code by petitioning creditors, American Capital Holdings, Inc., Richard
Turner, Barney A. Richmond, and ACHI, Inc.  The Bankruptcy proceedings were
initiated in an effort to restore the shareholder value lost by approximately
6,000+ shareholders as well as implement a viable plan for reimbursement of
costs incurred by American Capital Holdings, Inc., the petitioning creditors,
and all other creditors/vendors who have not been paid.  The aforementioned
creditors are owed in excess of $1 million dollars.  A copy of the June 2,
2005 Chapter 11, Title 11 Amended Involuntary Petition of eCom is posted on
the eCom's website, www.ecomecom.net.


Due to Mr. Panaia's health-related issues, during the period of January
through mid-March 2005, eCom requested three (3) extensions to reply to the
above described Involuntary Chapter 11, Title 11 United States Southern
District Bankruptcy Petition In Re: eComeCom.com, Inc. Case No. 04-34535
BKC-SHF.  With consideration to Mr. Panaia's declining health, all of the
petitioning creditors voluntarily consented to these extensions.
Notwithstanding these voluntary extensions, and due to the extensive ongoing
telephone inquiries from eCom shareholders who had bought shares in the public
marketplace based on the past public press release representations of Mr.
Panaia, the management of American Capital and the petitioning creditors had
no choice but to make past promises good beginning with getting the spin-off
companies in full regulatory compliance.  This endeavor included the
preparation of (a) thirty (30) 10QSB's; (b); ten (10) 10K's; (c) ten (10) Form
10SB's SEC Registration Statements; (d) twenty six (26) total State and
Federal Tax Returns; (e) ten (10) applications for the required SEC EDGAR CIK
Numbers; (f) and ten (10) of the Transfer Agent- required Standard & Poor's
Cusip Numbers. Additionally, there has been a tremendous administrative effort
in bringing all the spin-off companies current with respect to public company
reporting requirements, including the Sarbanes-Oxley Act. American Capital's
management and the petitioning creditors accomplished these  tasks to
eliminate any further liabilities to eCom shareholders.

On March 20, 2005, the Chairman/CEO and majority shareholder of eCom, David J.
Panaia, died from health complications. The Company made application to the
United States Bankruptcy Court to appoint Barney A. Richmond  as its new Chief
Executive Officer, whose official appointment was granted by the court on June
6, 2005. Although the process of restoring shareholder value is well underway,
both Mr. Richmond and Mr. Turner plan to stay with the company without
compensation until the proposed reorganization plans of all the companies are
complete.

                                   22
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)


On March 23, 2005, the aforementioned spin-off companies received
their respective SEC CIK Acceptance Filings, which are outlined below:

Name of                         SEC/EDGAR             Standard & Poor's
Spin-off Company                CIK No.                  Cusip  No.

USA Performance Products, Inc.  CIK 0001321509        90341L 10 2
eSecureSoft Company             CIK 0001321511        296423 10 6
USAS Digital, Inc.              CIK 0001321508        90341K 10 4
Pro Card Corporation            CIK 0001321500        74270Q 10 0
AAB National Company            CIK 0001321506        000303 10 7
A Classified Ad, Inc.           CIK 0001321499        00089Y 10 9
A Super Deal.com, Inc.          CIK 0001321507        00210R 10 6
Swap and Shop.net Corp.         CIK 0001321510        869894 10 5

In order to facilitate a more reasonable share structure based on the
company's existing financial assets, on May 26, 2005 the Board approved a
resolution authorizing a 100-to-1 Reverse Split of the outstanding 49,955,112
shares of the spin-off companies.  Each company will purchase all fractional
shares at market price, thereby resulting in total outstanding shares of
499,503 as of May 27, 2005.  The Record Date for the remaining spin-offs was
set as May 27, 2005, and all share certificates due to the shareholders of the
above referenced companies  were mailed on June 2, 2005.

A group of several of American Capital Holdings, Inc.'s and other outside
shareholders have designated resources to capitalize and complete viable
business plans for the all of the above referenced spin-off companies. To
begin the process of paying expenses relating to the commencement of their
respective business purposes, on May 31, 2005 several new shareholders
provided initial funding of $400,000 to eight (8) of the above referenced
companies. This funding will be reflected in each company's forthcoming
respective Form 10SB audits and filings, which are planned to be filed by July
8, 2005. This initial funding is to cover legal, accounting and other
expenses, including due diligence costs related to proposed forthcoming
acquisitions.  More funding is planned for each company throughout the June 1,
2005 through August 30, 2005 quarter in accordance with 506 Reg. D Private
Placement procedures, which will  become available only to accredited
investors. Additionally, a plan is being formulated, subject to bankruptcy
court approval, which will provide a 100% payout to all of eCom's outstanding
creditors.  The new management believes these efforts combined with execution
of the new business plans not only will recapture the lost shareholder value
of eCom, but will also enhance the viability of future long term shareholder
value as well. Acquisitions negotiations are underway and will be separately
announced upon completion.  Management is confident in their ability to
execute these forthcoming plans.


                                  23
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

On May 16, 2005, eCom and its creditors attended the first status conference
in the United States Bankruptcy Court - Southern District of Florida (In Re:
Case No. 04-34535 BKC-SHF) in front of the Honorable Judge Steven Friedman.
An order was granted to the petitioning creditors adjudicating eCom as a
debtor under Chapter 11, Title 11 of the United States Bankruptcy Code.  The
Order included specific instructions for eCom to retain bankruptcy counsel by
June 4, 2005.

Pursuant to SEC Staff Legal Bulletin No.4, the issuance of the all the share
certificates of the above referenced spin-off companies were sent via
certified mail on June 2, 2005 to the shareholders of record as of May 27,
2005.  The shareholder list and Certified Mail numbers are appended hereto as
exhibit 99.2.

On June 3, 2005, eCom, through a $100,000 Debtor In Possession Financing
Agreement with American Capital Holdings, Inc., entered into an engagement
agreement to retain the legal services of Kluger, Peretz, Kaplan & Berlin to
represent the Company in its aforementioned reorganization plans. Both of the
financing and legal representation agreements were ordered by the Bankruptcy
Court at a hearing which took place June 6, 2005.

On behalf of eCom, American Capital Holdings has filed the requisite filings
to bring eCom current.  The accession number eCom's November 30, 2004 Form
10-QSB is 0001000459-05-000003, and the accession number for eCom's February
28, 2005 Form 10-QSB is 0001000459-05-000004 eCom's file number is 000-23617.

On June 6, 2005, a second bankruptcy status conference was held in front of
the Honorable Judge Steven Friedman.  Two (2) motions were heard with
resulting court approval.  One was an Court Order for eCom to retain the legal
services of Kluger, Peretz, Kaplin & Berlin P.L.  The second Court Order was
the approval of Barney A. Richmond as the new Chief Executive Officer of eCome
Com.com, Inc.  Mr. Richmond has significant experience in corporate and
bankruptcy reorganizations. Judge Friedman's court order included instructions
for Mr. Richmond and Kluger Peretz to commence with the preparation a viable
plan of reorganization for eCom and all of the above described spinoff
companies, which process is significantly underway including the completion of
the May 31, 2005 audits and preparation of the Forms 10-SB for all the
above-referenced spinoff companies.

Section 1145 of the United States Bankruptcy Code allows the Court to use the
Exemption of Securities Laws with respect to a qualified reorganization plan,
which the Debtor and aforementioned subsidiary spinoff companies plan to use,
which was discussed during the aforementioned June 6, 2005 Court Hearing.  The
above described June 6, 2005 Court Orders are appended herein as Exhibit 99.7.
Electronic copies of the May 16, 2005 and June 6, 2005 court transcripts are
available on the eCom website, www.ecomecom.net.


                                  24
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

On July 25, 2005, a third bankruptcy hearing was held in front of the
Honorable Judge Steven Friedman.  Two (2) orders were granted by the court.
The first order granted was: the Debtor is authorized to obtain post-petition
financing inthe amount of $100,000.00 from American Capital Holdings, Inc. on
the terms and conditions set forth in the motion. The second order granted
was: Debtor-in-Possession's Motion for Authorization to: (I) Provide
Electronic Service Upon Equity Security Holders and (II) Utilize Executive
Mail Service for Purposes of Coordinating and Effectuating Service Upon
Equity Security Holders. Electronic copies of the July 25, 2005 transcripts
are available on the eCom eCom.com, Inc. website.

Comparison of Results of Operations - Six Months Ended November 30, 2005 vs.
Six Months Ended November 30, 2004.

Revenue for the six months ended November 30, 2005 was $0 compared to $439 of
revenue recorded during the same period of the prior year.

Cost of sales decreased from $147 to $110 in the current six month period.

Total operating expenses for the six months ended November 30, 2005 was
$42,027 compared to $50,982 for the six months ended November 30, 2004.

The operations for the six months ended November 30, 2004 resulted in a net
loss from operations of $50,690 versus a net loss of $42,137 recorded in the
six months ended November 30, 2005.

The comprehensive loss incurred during the six months ended November 30, 2005
of $225,966 was due to the write-down of debt due from USA Performance
Products.  Management has determined that the debt is no longer collectable.

No provision for federal and state income taxes has been recorded because the
Company has incurred net operating losses since inception. The net operating
loss carry-forwards as of November 30, 2005 totals approximately $7,000,000.
These carry-forwards will be available to offset future taxable income.  If
not used, the operating loss carry-forwards will expire from 2010 to 2019.
The Company does not believe that the realization of the related deferred
income tax assets meets the criteria required by generally accepted accounting
principles and, accordingly, deferred income tax assets have remained at $0 as
of November 30, 2005.

Liquidity and Capital Resources

As of November 30, 2005, current assets totaled $76,157 compared to $264,395
at November 30, 2004.  Prepaid Expenses increased from $36,958 at November 30,
2004 to $68,039 at November 30, 2005.  Due from affiliates decreased from
$227,462 at November 30, 2004 to $1,280 at November 30, 2005 due to the write-
down of the receivable from USA Performance Products.

                                  25
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

Net cash used in operating activities was $109,139 and $24,036 for the six
months ended November 30, 2005 and 2004 respectively.

Financing activities provided net cash of $115,977 during the current six
month period ending November 30, 2005 due to financing received from American
Capital Holdings as debtor in possession financing.

To the extent that additional funds are required to support operations or to
expand our business, we may sell additional equity, issue debt or obtain other
credit facilities through financial institutions.  Any sale of additional
equity securities will result in dilution to our shareholders.


ITEM 3. CONTROLS AND PROCEDURES

Evaluation of the Company's Disclosure Controls and Internal Controls:
Within the 90 days prior to the date of this Quarterly Report on Form 10-QSB,
the Company evaluated the effectiveness of the design and operation of its
'disclosure controls and procedures'("Disclosure Controls").  This
'evaluation' ("Controls Evaluation") was done under the supervision and with
the participation of management, including the Chief Executive Officer ("CEO")
and Chief Financial Officer ("CFO").  As a result of this review, the Company
adopted guidelines concerning disclosure controls and the establishment of a
disclosure control committee made up of senior management.

Limitations on the Effectiveness of Controls:
The Company's management, including the CEO and CFO, does not expect that its
Disclosure Controls or its 'internal controls and procedures for financial
reporting' ("Internal Controls")will prevent all error and all fraud. A
control system, no matter how well conceived and managed, can provide only
reasonable assurance that the objectives of the control system are met.  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 the Company have been detected. These
inherent limitations include the realities that judgments in decision-making
can be faulty, and that breakdowns can occur because of simple error or
mistake.  Additionally, 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 system 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 the inherent limitations in a
cost-effective control system,  misstatements due to error or fraud may occur
and not be detected.
                               26
ECOM ECOM.COM, INC.

Conclusions:
Based upon the Controls Evaluation, the CEO and CFO have concluded that,
subject to the limitations noted above, the Disclosure Controls are effective
to timely alert management to material information relating to the Company
during the period when its periodic reports are being prepared.

In accordance with SEC requirements, the CEO and CFO note that, since the date
of the Controls Evaluation to the date of this Quarterly Report, there have
been no significant changes in Internal Controls or in other factors that
could significantly affect Internal Controls, including any corrective actions
with regard to significant deficiencies and material weaknesses.

PART II. OTHER INFORMATION


ITEM 1. Legal Proceedings.

Our dispute with Renick Enterprises, Inc. has been favorably settled. The
matter concerning National Paintball in which they notified us through their
attorney that the issuance of stock agreed upon in the settlement was
insufficient to cover the settlement. This matter was brought before the
courts by Renick and the judge ruled in favor of the Company.

National Paintball Supply, Inc. filed a complaint against USA Performance
Products and eCom eCom.com, Inc. in the State of South Carolina, Greenville
County Court of Common Pleas on May 14, 2001.  The complaint alleged that an
amount of $85,743.35 is owed to the complainant.  National Paintball Supply
handled paintball fulfillment requests for USA Performance products.  USA
Performance Products contended that many requests for fulfillment were not
completed while some requests were shipped twice.  USA Performance Products
has recorded a balance due of $69,373.36 as of May 31, 2001.  As part of the
SB-2 dated August 8, 2002, stock was registered to pay-off this debt.  As of
February 28, 2003 all stock that had previously been held in an Attorney
escrow account, had been sold and transferred to National Paintball.  The
balance owed National Paintball as of February 28, 2003 is 59,475.83. The
Company is in the process of reaching a settlement with National Paintball,
Inc.


ITEM 2. Changes in Securities.
        None

ITEM 3. Defaults Upon Senior Securities.
        None

ITEM 4. Submission of Matters to a Vote of Security Holders.
        None



                                  27

ECOM ECOM.COM, INC.

ITEM 5. Other Events.

The company was notified that its lead market maker, Equitrade Securities Inc.
of Lake Forest CA was shutting down its operations.  The company is presently
looking for a replacement, however there are currently over 18 broker/dealers
making markets in our stock.


ITEM 6. Exhibits and Reports on Form 8-K.
(a) Exhibits:

    Exhibit 31.1  Certification required under Section 302 of
                  the Sarbanes-Oxley Act of 2002 by the CE0 on page    32

    Exhibit 31.2  Certification required under Section 302 of
                  the Sarbanes-Oxley Act of 2002 by the CFO on page    33

    Exhibit 32    Certification of CEO and CFO Pursuant to
                  Section 906 of the Sarbanes-Oxley Act on page        34

(b) Reports on Form 8-K:

     None


                                SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunder duly authorized.
eCom eCom.com, Inc.

January 13, 2006                   By:  /s/  Barney A. Richmond
                                             Barney A. Richmond,
                                             Chief Executive Officer

January 13, 2006                   By:  /s/  Richard C. Turner
                                             Richard C. Turner,
                                             Chief Financial Officer











                                     28


ECOM ECOM.COM, INC.

Exhibit 31.1

CERTIFICATION REQUIRED UNDER SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Barney A. Richmond, certify that:

1. I have reviewed this quarterly report on Form 10-Q of eCom eCom.com Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by
this quarterly report;

3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this quarterly report;

4. The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

 a) designed such disclosure controls and procedures to ensure that material
 information relating to the registrant, including its consolidated
 subsidiaries, is made known to us by others within those entities,
 particularly during the period in which this quarterly report is prepared;

 b) evaluated the effectiveness of the registrant's disclosure controls and
 procedures as of a date within 90 days prior to the filing date of this
 quarterly report (the "Evaluation Date"); and

 c) presented in this quarterly report our conclusions about the effectiveness
 of the disclosure controls and procedures based on our evaluation as of the
 Evaluation Date;

5. The registrant's other certifying officer and I have disclosed, based on
our most recent evaluation, to the registrant's auditors and the audit
committee of registrant's board of directors (or persons performing the
equivalent function):

 a) all significant deficiencies in the design or operation of internal
 controls which could adversely affect the registrant's ability to record,
 process, summarize and report financial data and have identified for the
 registrant's auditors any material weaknesses in internal controls; and

 b) any fraud, whether or not material, that involves management or other
 employees who have a significant role in the registrant's internal controls.


                               29


ECOM ECOM.COM, INC.

6. The registrant's other certifying officer and I have indicated in this
quarterly report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal controls
subsequent to the date of our most recent evaluation, including any corrective
actions with regard to significant deficiencies and material weaknesses.

Date: January 13, 2006

/s/ Barney A. Richmond
--------------------------
Barney A. Richmond
Chief Executive Officer

Exhibit 31.2

CERTIFICATION REQUIRED UNDER SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Richard C. Turner, certify that:

1. I have reviewed this quarterly report on Form 10-Q of eCom eCom.com Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by
this quarterly report;

3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this quarterly report;

4. The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

 a) designed such disclosure controls and procedures to ensure that material
 information relating to the registrant, including its consolidated
 subsidiaries, is made known to us by others within those entities,
 particularly during the period in which this quarterly report is prepared;

 b) evaluated the effectiveness of the registrant's disclosure controls and
 procedures as of a date within 90 days prior to the filing date of this
 quarterly report (the "Evaluation Date"); and

 c) presented in this quarterly report our conclusions about the effectiveness
 of the disclosure controls and procedures based on our evaluation as of the
 Evaluation Date;

                               30



ECOM ECOM.COM, INC.

5. The registrant's other certifying officer and I have disclosed, based on
our most recent evaluation, to the registrant's auditors and the audit
committee of registrant's board of directors (or persons performing the
equivalent function):

 a) all significant deficiencies in the design or operation of internal
 controls which could adversely affect the registrant's ability to record,
 process, summarize and report financial data and have identified for the
 registrant's auditors any material weaknesses in internal controls; and

 b) any fraud, whether or not material, that involves management or other
 employees who have a significant role in the registrant's internal controls.

6. The registrant's other certifying officer and I have indicated in this
quarterly report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal controls
subsequent to the date of our most recent evaluation, including any corrective
actions with regard to significant deficiencies and material weaknesses.

Date: January 13, 2006

/s/ Richard C. Turner
---------------------------
Richard C. Turner
Chief Financial Officer


Exhibit 32

CERTIFICATIONS OF CEO AND CFO PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY
ACT

CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of eCom eCom.com Inc., a Florida
corporation (the "Company"), on Form 10-QSB for the period ending November 30,
2005, as filed with the Securities and Exchange Commission (the "Report"),
Barney A. Richmond, Chief Executive Officer of the Company and Richard C.
Turner, Chief Financial Officer of the Company, respectively, do each hereby
certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.
1350), that to his knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and



                               31




ECOM ECOM.COM, INC.

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and result of operations of the Company.

/s/  Barney A. Richmond

     Barney A. Richmond
     Chief Executive Officer
     January 13, 2006


/s/  Richard C. Turner

     Richard C. Turner
     Chief Financial Officer
     January 13, 2006



[A signed original of this written statement required by Section 906 has been
provided to eCom eCom.com Inc. and will be retained by eCom eCom.com Inc.
and furnished to the Securities and Exchange Commission or its staff upon
request.]

Exhibits to Form 10-QSB will be provided to shareholders of the Registrant
upon written request addressed to eCom eCom.com, Inc., 100 Village Square
Crossing, Suite 202, Palm Beach Gardens, Florida 33410. Any exhibits furnished
are subject to a reasonable photocopying charge.

The Securities and Exchange Commission has not approved or disapproved of
this Form 10-QSB and Annual Report to Shareholders nor has it passed upon its
accuracy or adequacy.














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