**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**Form      10-KSB/A**

**AMENDMENT      NO. 2 **

**WINSONIC      DIGITAL MEDIA GROUP, LTD.**

|  Nevada                                                                          |   |  52-2236253                                                 |
|---------------------------------------------------------------------------------------|--------|------------------------------------------------------------------|
| (State                  or other jurisdiction of                                      |   | (I.R.S.                  Employer Identification No.)            |
| incorporation                  or organization)                                       |   |                                                             |
|                                                                                  |   |                                                             |
| 101                  Marietta Street, Suite 2600                                      |   |                                                             |
| Atlanta,                  GA                                                          |   | 30303                                                            |
| (Address                  of principal executive offices)                             |   | (Zip                  Code)                                      |
|                                                                                  |   |                                                             |
|  Issuer’s                  telephone number                                |   |  (770)                  858-0039                            |
|                                                                                  |   |                                                             |
| Securities                  registered under Section 12(b) of the Exchange Act:       |   |                                                             |
|                                                                                  |   |                                                             |
|  Title                  of each class                                            |   |  Name                  of each exchange on which registered |
|                                                                                  |   |                                                             |
|  NONE                                                                            |   |                                                             |
|                                                                                  |   |                                                             |
|  Securities                  registered under Section 12(g) of the Exchange Act: |   |                                                             |

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**EXPLANATORY      NOTE**

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**PART      III**

| **Item                13.** | **Exhibits                and Reports on Form 8-K.** |
|-----------------------------|------------------------------------------------------|

|  **Exhibit                  No.** |   |  **Description**                                                                                                                                                                                                                       |
|----------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  2.1                              |   |  Agreement                  and Plan of Reorganization dated July 16, 2004. (4)                                                                                                                                                        |
|  2.1                              |   |  Agreement                  and Plan of Reorganization dated, as amended. (7)                                                                                                                                                          |
|  3.1                              |   |  Articles                  of Incorporation of Media and Entertainment.com, Inc., dated April                  27,                  2000, as amended through October 17, 2002. (1)                                                     |
|  3.2                              |   |  First                  Amendment to Amend and Restated Articles of Incorporation. (5)                                                                                                                                                 |
|  3.3                              |   |  By-laws                  of Media and Entertainment.com, Inc.                  (2)                                                                                                                                                    |
|  *4.1                             |   |  Form                  of 6% Convertible Subordinated Promissory Note                                                                                                                                                                  |
|  *4.2                             |   |  Form                  of Warrant                                                                                                                                                                                                      |
|  10.1                             |   |  Form                  of Employment Agreement entered into with each of Roger Paglia,                  Jon                  Jannotta, Benedict Paglia, and Bernard Grossman on October 1,                  2001.                  (1) |
|  10.2                             |   |  Service                  Agreement dated as of July 18, 2003 by and between Media and                  Entertainment.com, Inc. and Winsonic Holdings, Ltd.(3)                                                                         |
|  10.3                             |   |  Stock                  Purchase Agreement dated as of July 18, 2003, by and between Media                  and                  Entertainment.com, Inc. and Winsonic Holdings, Ltd. (3)                                               |
|  10.4                             |   |  Addendum                  to the Existing Agreement between Media and Entertainment.com,                  Inc. and                  Winsonic Holdings, Ltd., dated December 11, 2003.                  (3)                            |
|  10.5                             |   |  Amendment                  Agreement between Media and Entertainment.com, Inc. and Winsonic                  Holdings,                  Ltd., dated January 27, 2004.                  (3)                                            |
|  10.6                             |   |  Amendment                  Agreement between Media and Entertainment.com, Inc. and Winsonic                  Holdings,                  Ltd., dated March 29, 2004.                  (3)                                              |
|  10.7                             |   |  Subcontractor                  Master Consulting Agreement with C12, Inc. (6)                                                                                                                                                         |
|  10.8                             |   |  Joint                  Marketing and Development Agreement with C12, Inc. (6)                                                                                                                                                         |
|  10.9                             |   |  Modification                  of the Master Purchase Agreement between C12 and Winsonic Holdings.                  (6)                                                                                                                |
|  10.10                            |   |  Shareholder                  Agreement dated October 6, 2004, by and among Media and Entertainment.com,                  Inc., Winston Johnson, Nana Yalley and Jon Jannotta. (7)                                                     |
|  10.11                            |   |  Form                  of Exchange Agreement. (7)                                                                                                                                                                                      |
|  10.12                            |   |  Memorandum                  of Understanding dated February 17, 2005, by and between Winsonic                  Digital                  Media Group, Ltd. and Native American Television Network, Inc.                  (9)           |
|  10.13                            |   |  Letter                  of Agreement dated as of March 1, 2005, by and between Winsonic                  Digital                  Media Group Ltd. and The Titan Network, LLC. (9)                                                    |
|  10.14                            |   |  Memorandum                  of Understanding dated March 12, 2005, by and between Winsonic                  Digital                  Media Group, Ltd. and Proactive Media Group, Inc. (9)                                            |
|  10.15                            |   |  Agreement                  dated March 14, 2005, by and between Winsonic Digital Media Group,                  Ltd.                  and Lantern Hill Capital. (9)                                                                    |

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| **Exhibit                  No.** |   |  **Description** |
|----------------------------------|--------|-----------------------|

|  10.16  |   |  Exchange                  Agreement dated as of March 15, 2005, by and among Winsonic Digital                  Media                  Group, Ltd., Winsonic Digital Cable Systems Network, Ltd., Winston                  Johnson                  and A. Scott Roderick Investments, LLC. (9) |
|-------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  10.17       |   |  Office                  Services Agreement dated May 12, 2005 by and between Interactive                  Worldwide                  Atlanta - 260 Peachtree LLC and Winsonic Digital Media                  Group.                                                                            |
|  10.18       |        | Office                  Subleases and Services Agreements between Crowne Office Suites,                  Inc. at                  Peachtree Center and Winsonic Digital Media Group, Ltd. dated November                  22,                  2004.                                                 |
|  10.19       |        | Standard                  Industrial/ Commercial Multi-Tenant Lease - dated January 10, 2005,                  by and                  between Beverly Lion LLC and Winsonic Digital Media                  Group.                                                                                   |
|  10.20       |   |  Binding                  Employment Offering Letter dated October 8, 2004 by and between                  the                  Registrant and Winston Johnson.                                                                                                                                 |
|  10.21       |   |  Binding                  Employment Offering Letter dated October 8, 2004 by and between                  the                  Registrant and Jon Jannotta.                                                                                                                                    |
|  10.22       |   |  Binding                  Employment Offering Letter dated October 8, 2004 by and between                  the                  Registrant and Nana Yalley.                                                                                                                                     |
|  10.23       |   |  Addendum                  to the June 9, 2003 Master Service Agreement with Level 3 Communications                  keeping the agreement in full effect on August 19,                  2004.                                                                                                  |
|  10.24       |   |  Service                  schedule for (3) Link Global Wavelength Service - IRU on August                  17,                  2004.                                                                                                                                                           |
|  10.25       |   |  Contract                  with Sun Micro Systems as a Sun iforce Partner on May 27,                  2005.                                                                                                                                                                                     |
|  14.1        |   |  Code                  of Business Conduct and Ethics.                  (3)                                                                                                                                                                                                                     |
|  16.1        |   |  Letter                  from Chavez and Koch dated March 31, 2005. (8)                                                                                                                                                                                                                         |
|  21.1        |   |  List                  of subsidiaries of Registrant.(10)                                                                                                                                                                                                                                       |
|  *31.1       |   |  Certification                  of the Chief Executive Officer required by Rule 13a-14(a) or Rule                  15d-14(a)                                                                                                                                                                    |
|  *31.2       |   |  Certification                  of the Chief Financial Officer required by Rule 13a-14(a) or Rule                  15d-14(a)                                                                                                                                                                    |
|  *32.1       |   |  Certification                  of the Chief Executive Officer required by Rule 13a-14(b) or Rule                  15d-14(b) and 18 U.S.C. 1350                                                                                                                                                 |
|  *32.2       |   |  Certification                  of the Chief Financial Officer required by Rule 13a-14(b) or Rule                  15d-14(b) and 18 U.S.C. 1350                                                                                                                                                 |

| (1)   | Incorporated                  herein by reference to the Registrant’s Annual Report on Form 10-KSB for                  the year ended December 31,                  2002. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (1)   | Incorporated                herein by reference to the Registrant’s Form 10-SB filed on January 17,                2001. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Incorporated                herein by reference to the Registrant’s Annual Report on Form 10-KSB for                the year ended December 31, 2003. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Incorporated                herein by reference to the Registrant’s Form 8-K for July 16,                2004. |
|-----------------|----------------------------------------------------------------------------------------------------------------------|

| (4)   | Incorporated                herein by reference to the Registrant’s Form 8-K for November 24,                2004. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------|

| (5)   | Incorporated                herein by reference to the Registrant’s Form 8-K for December 10,                2004. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------|

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| (6)   | Incorporated                herein by reference to the Registrant’s Form 8-K/A Amendment No. 1 for                July 16, 2004. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------|

| (7)   | Incorporated                herein by reference to the Registrant’s Form 8-K for March 25,                2005. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------|

| (8)   | Incorporated                herein by reference to the Registrant’s Form 8-K for July 7, 2004 filed on                March 31, 2005. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------|

| (9)   | Incorporated                herein by reference to the Registrant’s Form 8-K Current Report on Form                8-K/A Amendment No. 2 for July 16, 2004 filed on December 23,                2004. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10)   | Incorporated                herein by reference to the Registrant’s Annual Report on Form 10-KSB for                the year ended December 31, 2004, filed on August 29, 2005. |
|------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.   | Current                  Report on Form 8-K/A Amendment No. 1 for July 16, 2004 filed on                  October                  15, 2004. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------|

| 2.   | Current                  Report on Form 8-K for December 10, 2004 filed on December 16,                  2004. |
|----------------|----------------------------------------------------------------------------------------------------------------|

| 3.   | Current                  Report on Form 8-K for December 3, 2004 filed on December 8,                  2004. |
|----------------|--------------------------------------------------------------------------------------------------------------|

| 4.   | Current                  Report on Form 8-K for November 24, 2004 filed on November 29,                  2004. |
|----------------|----------------------------------------------------------------------------------------------------------------|

| 5.   | Current                  Report on Form 8-K for November 5, 2004 filed on November 9,                  2004. |
|----------------|--------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                      |                                                  |                                    |
|-------------------------------------------|-------------------------------------------------------|-----------------------------------------|
|                                      | **WINSONIC                DIGITAL MEDIA GROUP, LTD.** |
|                                 |                                             |                               |
| Date: January                5, 2006 | By:                                         | /s/ Winston                Johnson |
|                                      | Winston                Johnson                        |
|                                      | Chief                Executive Officer                |

| /s/                Winston Johnson Winston                Johnson  | (Co-Chairman                of the Board and Chief Executive Officer, Principal Executive Officer)                and                Director | January                5, 2006 |
|------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------|
| /s/                Jon J. Jannotta Jon                J. Jannotta  |  Co-Chairman                of the Board, President and Director                                                                         | January                5, 2006 |
|  /s/                Eric Young Eric                Young           | Chief                Financial Officer and Director                                                                                           | January                5, 2006 |

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**EXHIBIT      INDEX**

|  **Exhibit                No.** |   |  **Description**                                                                                                                            |
|--------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|
|  4.1                            |   |  Form                of 6% Convertible Subordinated Promissory Note                                                                         |
|  4.2                            |   |  Form                of Warrant                                                                                                             |
|  31.1                           |   |  Certification                of the Chief Executive Officer required by Rule 13a-14(a) or Rule                15d-14(a)                    |
|  31.2                           |   |  Certification                of the Chief Financial Officer required by Rule 13a-14(a) or Rule                15d-14(a)                    |
|  32.1                           |   |  Certification                of the Chief Executive Officer required by Rule 13a-14(b) or Rule                15d-14(b) and 18 U.S.C. 1350 |
|  32.2                           |   |  Certification                of the Chief Financial Officer required by Rule 13a-14(b) or Rule                15d-14(b) and 18 U.S.C. 1350 |

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