U. S. Securities and Exchange Commission
                            Washington, D.C. 20549

Form 10-KSB

     [X ] Annual report under Section 13 or 15(d) of the Securities Exchange
Act of 1934 for the Calender years ended December 31, 2002, 2003, 2004 and 2005

     [  ] Transition report under Section 13 or 15(d) of the Securities
Exchange Act of 1934 for the transition period from _________ to _________.

Commission File Number:   0-27067

                      COMMUNITRONICS OF AMERICA, INC.
               (Name of Small Business Issuer in its charter)

               Utah                                    87-0285684
    (State or Other Jurisdiction of              (IRS Employer ID Number)
     Incorporation or Organization)


               27955 Highway 98, Suite WW, Daphne, Alabama 36526
             (Address of Principal Executive Offices and Zip Code)

                  Issuer's telephone number:   (251) 625-6427

Securities to be registered under Section 12(b) of the Act:

Title of each class to be so registered: Not Applicable
Name of each exchange on which each class is to be registered: Not Applicable

Securities to be registered under Section 12(g) of the Act:

                      Common Stock, Par Value $ .01
                             (Title of class)

     Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act during the past 12 months
(or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past
90 days.   [x] Yes    [ ] No

     Check if there is no disclosure of delinquent filers in response to Item
405 of Regulation S-B is not contained in this form, and no disclosure will be
contained, to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form
10-KSB or any amendment to this Form 10-KSB. [  ]

     The issuer's total revenues for the year ended December 31, 2002, 2003,
2004, and 2005 were $(76,030), $(750), $(850) and $(950) .

     The aggregate market value of the voting stock held by non-affiliates
computed by reference to the average bid and asked prices of such stock, as of
December 31, 2005, was $ based 56,498 on an estimated 2,824,936 shares held
by non-affiliates.

     The number of shares outstanding of the Company's common stock ($ .01
par value), as of December 31, 2002, 2003, 2004 and 2005 was 7,705,236 shares.



                             INDEX TO FORM 10-KSB
                                     of
                        COMMUNITRONICS OF AMERICA, INC.



Item Number and Caption                                                   Page

                                   PART I

Item 1.  Description of Business. . . . . . . . . . . . . . . . . . . . . . 1

Item 2.  Description of Property. . . . . . . . . . . . . . . . . . . . . . 8

Item 3.  Legal Proceedings. . . . . . . . . . . . . . . . . . . . . . . . . 8

Item 4.  Submission of Matters to a Vote of Security Holders . . . . .  . . 8


                                  PART II

Item 5.  Market for Registrant's Common Equity and Related
          Shareholder Matters . . . . . . . . . . . . . . . . . . . . . . . 8

Item 6.  Selected financial data. . . . . . . . . . . . . . . . . . . . . . 9

Item 7.  Management's Discussion and Analysis of Results of Operations
          and Financial Condition . . . . . . . . . . . . . . . . . . . . . 10

Item 8.  Financial Statements and Supplementary Data. . . . . . . . . . . . 12

Item 9.  Changes in and Disagreements with Accountants on Accounting
          and Financial Disclosure. . . . . . . . . . . . . . . . . . . . . 12


                                  PART III

Item 10.  Directors, Executive Officers, Promoters and Control Persons
           Compliance with Section 16(a) of the Exchange Act. . . . . . . . 12

Item 11.  Executive Compensation . .. . . . . . . . . . . . . . . . . . . . 13

Item 12.  Security Ownership of Certain Beneficial Owners and Management. . 14

Item 13.  Certain Relationships and Related Transactions. . . . . . . . . . 14


                                  PART IV

Item 14.  Exhibits, Financial Statement Schedules and Reports on
           Form 8-K . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15


  Statements contained or incorporated by reference in this document that are
not based on historical fact are "forward-looking statements" within the
meaning of the Private Securities Litigation Reform Act of 1995.Forward-looking
statements may be identified by use of forward-looking terminology such as
"may", "will", "expect", "estimate", "anticipate", "continue", or similar
terms, variations of those terms or the negative of those terms. Forward-looking
statements are based upon numerous assumptions about future conditions that
could prove not to be accurate. Actual events, transactions and results may
differ materially from the anticipated events, transactions and results
described in such statements. The Company's ability to consummate such
transactions and achieve such events or results is subject to certain risks
and uncertainties.


                                   PART I

------------------------------------------------------------------------------
Item 1.  Description of Business
------------------------------------------------------------------------------

General

  Communitronics of America, Inc. (the "Company") was incorporated under the
laws of the State of Utah in September 1970 and is headquartered in Daphne,
Alabama. Communitronics of America, Inc., or one of its predecessors, has
operated paging, two-way mobile communications services, and telemessaging
services in South Alabama for over 25 years. References to Communitronics or
the Company as used throughout this document means Communitronics of America,
Inc. or Communitronics of America, Inc. and its subsidiaries, as the context
requires.

  Communitronics provides wireless messaging such as conventional paging and
other telecommunications services in non-major metropolitan areas and
communities.

  Communitronics overall business strategy is to continue growing in its
existing markets as well as to enter similar, adjacent markets by opening new
sales offices or acquiring other regional companies. The Company would
consider acquisitions of companies that cover larger metropolitan areas
provided that those companies also service markets that are strategically
located near the Company's existing markets. Communitronics believes its
current markets continue to offer significant growth potential for paging and
other wireless services.

Paging Industry Background

  In 1949 the Federal Communications Commission ("FCC") allocated a group of
radio frequencies for use in providing one-way and two-way mobile
communications services, effectively creating the paging industry. Since then
the paging industry has been characterized by consolidation, substantial
growth, and technological change. In the early years, the paging industry was
highly fragmented, with a large number of small, local operators. Many of the
firms that entered the paging business during the first two decades of the
industry did so as a complement to their existing telephone answering service
or two-way radio communications sales and service businesses. The industry
grew slowly as the quality and reliability of equipment gradually improved and
consumers began to perceive the benefits of mobile communications. Further
improvements in equipment reliability and cost-effective technological
innovations accelerated the use of paging services in the 1970's.

  Some of the paging industry's most significant technological developments
occurred in the 1980's. The digital display (numeric) pager was introduced and
quickly replaced tone and voice pagers as the most popular paging product. In
1982 the FCC allocated additional frequencies, which expanded coverage areas
and introduced competition into the market. More significant technological
developments have also occurred in the 1990's, including the advent of two-way
paging capabilities that do not require the use of traditional or cellular
telephones to return a page and cellular telephones that incorporate paging
capability.

    Three types of carriers have emerged in the paging industry: (i) large,
national paging companies; (ii) regional carriers, including Communitronics,
that operate in regional markets in the U.S. that can also offer service
outside of their home regions through a network of interconnections between
their own systems, a national firm, and/or other regional providers; and (iii)
small, single market operators.


Financial Information about Industry Segments

  Communitronics operates in the wireless telecommunications industry,
providing paging and messaging, cellular, and two-way radio services to a
diversified customer base. As of and for the years ending December 31, 2002,
2003, 2004 and 2005, the Company had no foreign operations.


Sources of System Equipment and Inventory

  Communitronics does not manufacture its paging network equipment, including
but not limited to antennas, transmitters, and paging terminals, nor does it
manufacture any of the pagers, cellular telephones, or two-way radios it
sells. This equipment is available for purchase from multiple sources, and the
Company anticipates that such equipment will continue to be available in the
foreseeable future, consistent with normal manufacturing and delivery lead
times. Because of the high degree of compatibility among different models of
transmitters, computers and other paging and voice mail equipment manufactured
by its
suppliers, Communitronics' paging network is not dependent upon any single
source of such equipment. The Company currently purchases pagers and
transmitters from several competing sources and its paging terminals from
Glenayre and Motorolla, both leading manufacturers of mobile communications
equipment. Two-way radios are also available from several sources.

  Communitronics continually evaluates potential products to offer in its
sales offices since those offices primarily target the consumer market, and
consumers have consistently requested other telecommunication products in
addition to paging, voice mail, two-way radio services and radio dispatch
services. Services such as internet access, long distance, and local telephone
service are currently being investigated. Communitronics plans to continue
introducing new products and services to its customers as viable ones are
identified.

Employees

  At December 31, 2002, 2003, 2004 and 2005 Communitronics employed 1 person,
of which 1 were full-time. The Company considers its relationships with its
employees to be satisfactory and is not a party to any collective bargaining
agreement.

------------------------------------------------------------------------------
Item 2.  Description of Property
------------------------------------------------------------------------------

  Communitronics owns no property or any other real estate

  The Company believes that its current office facilities are adequate for
its current needs and that it will be able to obtain additional space as
needed at reasonable cost.


------------------------------------------------------------------------------
Item 3.  Legal Proceedings
------------------------------------------------------------------------------

  The Company is not a party to any pending legal proceedings, and no such
proceedings are known to be contemplated.

  No director, officer or affiliate of the Company, and no owner of record or
beneficial owner of more than 5.0% of the securities of the Company, or any
associate of any such director, officer or security holder is a party adverse
to the Company or has a material interest adverse to the Company in reference
to any litigation.


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

  No matters were submitted to a vote of security holders during the fourth
quarter of calendar year 2002, 2003, 2004 or 2005.



                                  PART II

------------------------------------------------------------------------------
Item 5.  Market for Registrant's Common Equity and Related Shareholder Matters
------------------------------------------------------------------------------

  On November 6, 1998, Communitronics' securities began trading on The OTC
NASDAQ Small Cap Market(TM) ("NASDAQ") under the symbol BEEP. it currently
trades under the symbol COAC.PK on the pinksheets.


  The following table presents, for the periods indicated, the reported high
and low transaction prices for Communitronics Common Stock for the periods
such securities were traded on OTC NASDAQ as noted above. Such prices reflect
inter-dealer prices, but do not include retail mark-ups, markdowns, or
commissions and may not necessarily represent actual transactions.

     Year Ended December 31, 2002          High                  Low
     ----------------------------          ----                  ---

          1st Quarter                     $ .25               $ .03
          2nd Quarter                       .05                 .01
          3rd Quarter                       .05                 .01
          4th Quarter                       .05                 .01

     Year Ended December 31, 2003          High                  Low
     ----------------------------          ----                  ---

          1st Quarter                     $ .05               $ .01
          2nd Quarter                       .05                 .01
          3rd Quarter                       .05             	.01
          4th Quarter                       .05                 .01



     Year Ended December 31, 2004          High                  Low
     ----------------------------          ----                  ---

          1st Quarter                     $ .05               $ .01
          2nd Quarter                       .05                 .01
          3rd Quarter                       .05                 .01
          4th Quarter                       .05                 .01

     Year Ended December 31, 2005          High                  Low
     ----------------------------          ----                  ---

          1st Quarter                     $ .05               $ .01
          2nd Quarter                       .05                 .01
          3rd Quarter                       .05             	.01
          4th Quarter                       .05                 .01

  As of December 31, 2005, 7,705,286 shares of common stock were outstanding.
Also as of December 31, 2005, there were 499 holders of record of the Common
Stock based upon information furnished by Trustmark Stock and Transfer Company,
Portland, Oregon the transfer agent for the Common Stock.

  Communitronics has never paid and does not anticipate paying any cash
dividends on its Common Stock in the foreseeable future.

------------------------------------------------------------------------------
Item 6.  Selected Financial Data
------------------------------------------------------------------------------

  The following table presents certain items from the Company's consolidated
statements of operations and certain other information for the periods
indicated.

                                                     2005       2004
                                                 -----------   -----------

Revenues . . . . . . . . . . . . . . . . . . .   $   0		$0

Cost of revenues . . . . . . . . . . . . . . .       0      	0

General and administrative expenses. . . . . .       950      	850

Non-recurring charges. . . . . . . . . . . . .       0        	0

Depreciation and amortization. . . . . . . . .       0     	0

Other income . . . . . . . . . . . . . . . . .       0          0

Interest . . . . . . . . . . . . . . . . . . .	     0        	0

Gain on early extinguishment of debt . . . . .       0          0
                                                 -----------   -----------
Net income (loss). . . . . . . . . . . . . . .   $  (950)  $  	(850)
                                                 ===========   ===========
Net income (loss) per share. . . . . . . . . .   $  (.00)  $    (.00)
                                                 ===========   ===========

EBITDA (1) . . . . . . . . . . . . . . . . . .   $  (950)  $  	(850)
                                                 ===========   ===========

Total assets . . . . . . . . . . . . . . . . .   $   0	   $ 	 0
                                                 ===========   ===========
Long-term debt . . . . . . . . . . . . . . . .   $   0     $   	 0
                                                 ===========   ===========

___________________________

(1)  EBITDA represents earnings before interest, taxes, depreciation, and
     amortization. EBITDA is a  standard measure of financial performance in
     the paging industry. However, EBITDA is not a measure defined in
     generally accepted accounting principles ("GAAP") and should not be
     construed as an alternative to operating income or cash flows from
     operating activities as determined in accordance with GAAP. EBITDA may
     not be comparable to similarly titled measures reported by other
     companies.

------------------------------------------------------------------------------
Item 7.  Management's Discussion and Analysis of Operations or Plan of
          Operations.
------------------------------------------------------------------------------



Acquisitions and Disposals

  None.


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

You should read the following discussion and analysis of financial condition
and results of operations of Communitronics together with the financial
statements and the notes to the financial statements which appear elsewhere in
this annual report and Communitronics's Form 10-KSB for the year ended
December 31, 2005, 2004, 2003 and 2002.

FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-KSB includes forward-looking statements. We
have based these forward-looking statements on our current expectations and
projections about future events. These forward-looking statements are subject
to risks, uncertainties and assumptions, which include, among other things:

     -     our need for substantial capital;

     -     our ability to service debt;

     -     our history of net operating losses;

     -     the amortization of our intangible assets;

     -     our ability to integrate our various acquisitions;

     -     the risks associated with our ability to implement our business
           strategies;

     -     the impact of competition and technological developments;

     -     subscriber turnover;

     -     litigation and regulatory changes;

     -     dependence on key suppliers; and

     -     reliance on key personnel.




Other matters set forth in this Annual Report on Form 10-KSB may also cause
actual results to differ materially from those described in the
forward-looking statements. We undertake no obligation to update or revise any
forward-looking statements, whether as a result of new information, future
events or otherwise. In light of these risks, uncertainties and assumptions,
the forward-looking events discussed in this Annual Report on Form 10-KSB
may not occur.

OVERVIEW

The Company is a provider of wireless message paging and information delivery
services.  Wireless message paging is comprised of numeric paging that permits
a pager to register the telephone number of the caller to the customer.
Information delivery systems is comprised of both numeric paging and text
messaging services.

The Company had a network of 14 radio towers (one tower was owned by the
Company and 13 towers were leased) to deliver wireless messaging services in
the coastal regions of Alabama, Louisiana, Mississippi and the Florida
panhandle. The Company owned seven Certificates of Public Convenience and
Necessity issued by the Alabama Public Service Commission and 34 frequencies
licensed by the Federal Communications Commission. These certificates and
licenses allowed the Company to provide wireless messaging services in these
geographic areas.

The Company supports its operations from its executive offices in Daphne,
Alabama,

The geographic areas served by the Company covers approximately 10,000,000
persons.

RESULTS OF OPERATIONS FOR THE YEARS DECEMBER 31 2002, 2003, 2004 AND 2005

The Company's had no revenues for the years ended December 31, 2002, 2003,
2004 and 2005 due to a lack of inventory in 2005 and management's efforts were
concentrated on capital rasing efforts at that time.

The Company's growth, whether internal or through acquisitions, requires
significant capital investment infrastructure. During the three
and years ended December 31, 2002, 2003, 2004 and 2005, there were no capital
expenditures due to a lack of cash flow.

For the remainder of 2005 and throughout the year 2006, the Company's business
strategy will be focused on increasing stockholder value by rasing capital and
finding a strtgeic partnerto merge with. availability of financing and the
ability to reduce the combined companies long-term debt. Such potential
transactions may result in substantial capital requirements for which
additional financing may be required. No assurance can be given that
such additional financing would be available on terms satisfactory
to the Company.

RESULTS OF OPERATIONS


     -    General and administrative expenses include executive management,
          accounting, office telephone, repairs and maintenance, management
          information systems, salaries and employee benefits.

THE YEAR ENDED DECEMBER 31, 2005 COMPARED WITH 2004

Revenues

The Company expects such expense savings to be partially offset by an increase
in rental costs for other transmitter and tower sites as the Company try to
re-establish its presence in the Southeastern United States.

General and administrative expenses increased approximately $100 from
$850 in 2004 to $950 in 2005.  The increase in general and administrative
expenses is attributable to a increase in consulting fees, professional
fees and travel during  2005 which came from capital raising efforts.

The Company's net loss increased approximately $100 from $850 in 2004 to
$950 in 2005.  The increase in net loss was primarily the result of the
increase in operating and adminastration fees as discussed  above.  The
Company expects net losses to increase in future periods.

THE YEAR ENDED DECEMBER 31, 2005 COMPARED WITH 2004

There was no revenues  The lack in revenues was primarily the result
of a lack of inventory due to operating constraints. The company
has been trying to raise capital since getting its stock de-listed
on the OTC Bulletin Board and has concentrated all efforts in this area and lack
of capital due to the de-listing in August 1999.

The Company's net loss increased approximately $100 from $850 in 2004 to
$950 in 2005.   The Company expects net losses to decrease in future
periods.


FINANCIAL CONDITION, LIQUIDITY AND CAPITAL RESOURCES

Access to Future Capital

The Company's ability to access borrowings and generate investments in the
company and to meet its debt service and other obligations will be dependent
upon its future performance and its cash flows from operations, which will be
subject to financial, business and other factors, certain of which are beyond
the Company's control, such as prevailing economic conditions. The Company
cannot assure you that, in the event it was to require additional financing,
such additional financing would be available on terms permitted by agreements
relating to existing indebtedness or otherwise satisfactory to it.


------------------------------------------------------------------------------
Item 8.  Financial Statements and Supplementary Data
------------------------------------------------------------------------------

  Filed herewith are the Company's audited financial statements for the years
ended December 31, 2002, 2003, 2004 and 2005.


------------------------------------------------------------------------------
Item 9.  Changes in and Disagreements with Accountants on Accounting and
     Financial Disclosure
------------------------------------------------------------------------------

  None.


                                  PART III

------------------------------------------------------------------------------
Item 10.  Directors, Executive Officers, Promoters and Control Persons
           Compliance with Section 16(a) of the Exchange Act
------------------------------------------------------------------------------




     The directors and executive officers currently serving on the Company are
as follows:

      NAME             AGE       POSITION HELD                 SINCE
     ------           -----     ---------------               -------

David R. Pressler      54       Chairman of the Board,         1998
                                Director, Chief Executive
                                Officer, President and
				CFO



  The directors named above will serve until the next annual meeting of the
Company's stockholders.  Thereafter, directors will be elected for one-year
terms at the annual stockholders' meeting.  Officers will hold their positions
at the pleasure of the board of directors, absent any employment agreement, of
which none currently exists.  There is no arrangement or understanding between
the directors and officers of the Company and any other person pursuant to
which any director or officer was or is to be selected as a director or
officer.

Biographical Information
------------------------

  Mr. Pressler became Chairman of the Board, Chief Executive Officer, and
President of the Company on October 26, 1998, following the Company's
acquisition of all of the issued and outstanding stock of Communitronics, Inc.
He founded and was the President of Communitronics, Inc. from 1975 until its
acquisition by the Company. Mr. Pressler holds an FCC Master Radio Engineer
Rating with radar endorsement. He is a certified engineer (EI-0216), and is a
senior member of the National Association of Radio and Telecommunications
Engineers.


------------------------------------------------------------------------------
Item 11.  Executive Compensation
------------------------------------------------------------------------------

  No executive officer or director of the Company received compensation in or
during its fiscal years ended December 31, 2002, 2003, 2004 and 2005.
David R. Pressler, the President of the Company, received  no compensation
in 2002, 2003, 2004 and 2005.

  The Company does not presently have any pension plan, profit sharing plan,
or similar plans for the benefit of its officers, directors or employees.
However, the Company reserves the right to establish any such plans in the
future.

  Directors of the Company who do not serve as officers thereof are not
currently compensated by the Company for meeting attendance or otherwise, but
are entitled to reimbursement for their travel expenses. The Company does not
pay additional amounts for committee participation or special assignments of
the Board of Directors.

------------------------------------------------------------------------------
Item 12.  Security Ownership of Certain Beneficial Owners and Management
------------------------------------------------------------------------------

  The following table sets forth, as of the date of this Annual Report, the
number of shares of Common Stock owned of record and beneficially by executive
officers, directors and persons who hold 5.0% or more of the outstanding
Common Stock of the Company.  Also included are the shares held by all
executive officers and directors as a group.

                                                SHARES            PERCENT OF
  NAME AND ADDRESS                           BENEFICIALLY        OUTSTANDING
OF BENEFICIAL OWNER      TITLE OF CLASS         OWNED            COMMON STOCK
--------------------     --------------      -------------       ------------

David R. Pressler         Common Stock        5,240,500 (2)          66.9%
27955 Highway 98
Suite WW-X
Daphne, Alabama 36526

Cede & Co.                Common Stock          997,724              12.7%
P.O. Box 222
Bowling Green Station
New York, New York 10274

----------------------------------------
(1)  Except as otherwise noted, it is believed by the Company that all persons
     have full voting and investment power with respect to the shares
     indicated. Under the rules of the Securities and Exchange Commission, a
     person (or group of persons) is deemed to be a "beneficial owner" of a
     security if he or she, directly or indirectly, has or shares the power to
     vote or to direct the voting of such security, or the power to dispose of
     or to direct the disposition of such security. Accordingly, more than one
     person may be deemed to be a beneficial owner of the same security. A
     person is also deemed to be a beneficial owner of any security which that
     person has the right to acquire within 60 days, such as options or
     warrants to purchase the Common Stock of the Company.

(2)  Includes 500,000 shares of Common Stock of the Company held by his wife
     and his sons.

(3)  Cede & Co. is a nominee holder of shares of Common Stock of the Company
     as a depository for brokerage firms and others.


------------------------------------------------------------------------------
Item 13.  Certain Relationships and Related Transactions
------------------------------------------------------------------------------

  In connection with the reorganization of the Company in October 1998 and the
acquisition of Communitronics, Inc. and its subsidiaries, David R. Pressler, a
director and President of the Company, received 4,715,500 shares of Common
Stock of the Company, valued at $0.10 per share, for 100% of his shares of
Communitronics, Inc.; The terms of this transaction were at least as favorable
to the Company as you would expect to negotiate with an unaffiliated third party
in a similar transaction.

                                 PART IV

------------------------------------------------------------------------------
Item 14.  Exhibits, Financial Statement Schedules, and Reports on Form 8-K
------------------------------------------------------------------------------

(a)  Exhibits.

     None.

(b)  Reports on Form 8-K.

     Communitronics filed no reports on Form 8-K during any quarter of
     years ended December 31, 2002, 2003, 2004 and 2005.






                 Index to Consolidated Financial Statements




     Report of Independent Auditors...........................  F-2

     Consolidated Balance Sheets..............................  F-3

     Consolidated Statements of Operations....................  F-5

     Consolidated Statements of Shareholders' Equity..........  F-6

     Consolidated Statements of Cash Flows....................  F-7

     Notes to Consolidated Financial Statements...............  F-9





Toussaint & Associates

Certified Public Accountants


To the Board of Directors
Communitronics of America, Inc.


We have audited the accompanying balance sheet of Communitronics of America,
Inc. as of December 31, 2002, 2003, 2004 and 2005 and the related statements
of income, statement of changes in stockholders equity and cash flows the
period then ended. These financial statements are the responsibility of the
companys management. Our responsibility is to express an opinion on these
financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally
accepted in the United States of America.  Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements.  An audit also includes assessing the accounting
principles used and significant estimates made my management, as well as
evaluating the overall financial statement presentation.  We believe that our
audit provides a reasonable basis for our opinion.

In our opinion, the financial statements of Communitronics of America, Inc.
as of December 31, 2002, 2003, 2004 and 2005 and the results of its operations
and its cash flows for the year then ended in conformity with accounting
principles generally accepted in the United States of America.


Toussaint & Associates
March 1, 2006



325 Saint Paul Street, Suite 550, Dallas, Texas 75201 (214) 564-2795
fax (214) 720-2277 Member of Texas Society of CPAs



				COMMUNITRONICS OF AMERICA, INC.
                                    AND SUBSIDIARIES

                              CONSOLIDATED BALANCE SHEETS


                                                   December 31    December 31
                                                      2005          2004
                                                   (Audited)   	  (Audited)
                                                  ------------   ------------


			Assets

Current asset:

	Cash and Cash Equivalents			0		0

		Total Current Assets			0		0


		Total assets				0 		0


	Liabilities and Stockholders' Equity

Liabilities:

Accounts Payable					950 		850

	Total liabilities				$950		$850

Equity:

Common Stock						5,025,296	5,025,296
Additional Pain In Capital				1,824,081	1,824,081
Accumulated Deficit					(6,850,227)	(6,850,227)

	Total shareholders' equity			($950)		($850)


	Total liabilities and shareholders' equity	$0		$0



                                             	 December 31
                                                      2003
                                                   (Audited)
                                                  ------------


			Assets

Current asset:

	Cash and Cash Equivalents			0

		Total Current Assets			0


		Total assets				0


	Liabilities and Stockholders' Equity

Liabilities:

Accounts Payable					750

	Total liabilities				$750

Equity:

Common Stock						5,025,296
Additional Pain In Capital				1,824,081
Accumulated Deficit					(6,850,227)

	Total shareholders' equity			($750)


	Total liabilities and shareholders' equity	$0




			      Communitronics of America, Inc.
			      		Balance Sheet
			      	as of 12/31/02


			Assets

Current assets:

	Cash and cash equivalents			0
	Accounts Receivable				16,910
	Inventory					38,586
	PP&E						464,217
	Goodwill					191,214
	Investment in Network				336,305
	Deferred Consulting Charges			5,369,086
	Deposits					4,054

		Total current assets			$6,420,372


		Total assets				$6,420,372


		Liabilities and Stockholders' Equity

Liabilities:

	Current Maturities of LT Debt			94,127
	Bank Overdraft					8,382
	Accounts Payable				312,680
	Payroll & Sales Taxes Payable			37,374
	Note Payable to Stockholder			468,772

		Total liabilities			$921,335

Equity:

	Common Stock					5,025,296
	Additional Paid In Capital			1,824,081
	Accumulated Deficit				(1,350,340)

	Total shareholders' equity			$5,499,037


	Total liabilities and shareholders' equity	$6,420,372





                            COMMUNITRONICS OF AMERICA, INC.
                                   AND SUBSIDIARIES

                        CONSOLIDATED STATEMENTS OF OPERATIONS
                                     (AUDITED)

			2005

	Revenues:

	Fees				0
	Less:  Cost of Sales		0

		Total Revenues		$0


	Expenses:

	General & Administrative	950
	Depreciation			0

		Total Expenses		$950


		Net Income		($950)


			2004

	Revenues:

	Fees				0
	Less:  Cost of Sales		0

		Total Revenues		$0


	Expenses:

	General & Administrative	850
	Depreciation			0

		Total Expenses		$850


		Net Income		($850)

			2003

	Revenues:

	Fees				0
	Less:  Cost of Sales		0

		Total Revenues		$0


	Expenses:

	General & Administrative	750
	Depreciation			0

		Total Expenses		$750


		Net Income		($750)




				2002

	Revenues:

	Fees				302,506
	Less:  Cost of Sales		204,904

		Total Revenues		$97,602


	Expenses:

	General & Administrative	79,719
	Depreciation			76,326
	Interest			(17,593)

		Total Expenses		$173,638


		Net Income		($76,036)




			COMMUNITRONICS OF AMERICA, INC.
                                  AND SUBSIDIARIES

                        CONSOLIDATED STATEMENTS OF CASH FLOWS
                                     (AUDITED)


                                                         For the Year
                                                            Ended December 31
                                                         2005           2004
                                                      (Audited)       (Audited)
                                                     ------------   ------------


	OPERATING ACTIVITIES:

	   Net Loss					(950)		(850)

	Changes in assets & liabilities:
	      Accounts payable				950 		850

	NET CASH PROVIDED BY OPERATING ACTIVITIES	0 		0

	FINANCING ACTIVITIES:				0		0

	INCREASE IN CASH				0		0

	CASH - BEGINNING OF YEAR			0		0

	CASH - END OF YEAR				0		0

For the Year
                                                      December 31
                                                         2003
                                                      (Audited)
                                                     ------------

	OPERATING ACTIVITIES:

	   Net Loss					(750)

	Changes in assets & liabilities:
	      Accounts payable				750

	NET CASH PROVIDED BY OPERATING ACTIVITIES	0

	FINANCING ACTIVITIES:				0

	INCREASE IN CASH				0

	CASH - BEGINNING OF YEAR			0

	CASH - END OF YEAR				0




	OPERATING ACTIVITIES:

	   Net Income						(76,036)

	Changes in assets & liabilities:
	      Depreciation					76,326
	      Issue of stock for services			(136,779)
	      Accounts receivable				1,499
	      Inventory						(13,736)
	      Bank overdraft					8,382
	      Accounts payable					(30,698)
	      Accrued expenses					(2,500)

	NET CASH PROVIDED BY OPERATING ACTIVITIES		(173,542)

	FINANCING ACTIVITIES:
	      Proceeds from repayments of stockholder loan	18,409
	      Shareholder loans					151,569

	NET CASH USED IN FINANCING ACTIVITIES			169,978

	INCREASE IN CASH					(3,564)

	CASH - BEGINNING OF YEAR				3,564

	CASH - END OF YEAR					0



			   COMMUNITRONICS OF AMERICA, INC.
                                   AND SUBSIDIARIES

                    CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
                 FOR THE YEARS ENDED DECEMBER 31, 2005, 2004, 2003 AND 2002
                                      (AUDITED)




			2005

	Balance - Beginning of Year		5,025,296

	Net Loss				(950)

	Additional Paid In Capital		1,824,081

	Accumulated (deficit)			(6,849,377)

	Balance - End of Year			(950)


			2004

	Balance - Beginning of Year		5,025,296

	Net Loss				(950)

	Additional Paid In Capital		1,824,081

	Accumulated (deficit)			(6,849,377)

	Balance - End of Year			(850)


			2003

	Balance - Beginning of Year		5,025,296

	Net Loss				(950)

	Additional Paid In Capital		1,824,081

	Accumulated (deficit)			(6,849,377)

	Balance - End of Year			(750)


			2002

	Balance - Beginning of Year		5,025,296

	Net Loss				(76,036)

	Additional Paid In Capital		1,824,081

	Accumulated (deficit)			(1,274,304)

	Balance - End of Year			5,499,037




ITEM 1. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


Communitronics of America, Inc.
(A Development Stage Company)
Notes to Financial Statements



NOTE #1  Organization

Communitronics of America, Inc., (formerly Oneida General Corporation)
(Communitronics of America,) was organized in the state of Utah on
September 21, 1970.  Communitronics of America, Inc. is a provider of
wireless messaging and information delivery services.  The Company
maintains an extensive network of radio towers positioned to deliver
wireless messaging services throughout the coastal regions of Alabama,
Louisiana, Mississippi and the Florida Panhandle.

The Articles of Incorporation state the purpose of the corporation is
to conduct business in the field of financial and business consulting
and operation; to seek for and acquire business opportunities in the
financial field; or transact any lawful business, or to promote or
conduct any legitimate object or purpose, under and subject to the laws
of the state of Utah.

NOTE #2  Significant Accounting Policies

A.	The Company uses the accrual method of accounting.
B.	Revenues and directly related expenses are recognized in the
	period then the goods are shipped to the customer.
C.	The Company considers all short term, highly liquid investments
	that are readily convertible, within three months, to known amounts
	as cash equivalents.  The Company currently has no cash equivalents.
D.	Basic Earnings Per Shares are computed by dividing income available
	to common stockholders by the weighted average number of common shares
	outstanding during the period.  Diluted Earnings Per Share shall be
	computed by including contingently issuable shares with the weighted
	average shares outstanding during the period.  When inclusion of the
	contingently issuable shares outstanding during the period.  When
	inclusion of the contingently issuable shares would have an anti-dilutive
	effect upon earnings per share no diluted earnings per share shall
	be presented.
E.	Inventories:  Inventories are stated at the lower of cost, determined
	by the FIFO method or market.
F.	Depreciation:  The cost of property and equipment is depreciated over
	the estimated useful lives of the related Communitronics Group, Inc.
	assets.  The cost of leasehold improvements is amortized over the
	lesser of the length of the lease of the related assets of the estimated
	lives of the assets.  Depreciation and amortization is computed on the
	straight-line method.
G.	Estimates:  The preparation of the financial statements in conformity
	with generally accepted accounting Principles requires management to
	make estimates and Communitronics Assumptions that affect the amounts
	reported in the financial statements and accompanying notes.  Actual
	results could differ from those estimates.

NOTE #3  Income Taxes

Communitronics of America, Inc., has adopted SFAS 109 to account for income
taxes.  Communitronics of America, Inc., currently has no issues that create
timing differences that would mandate deferred tax expense.  Net operating
losses would create possible tax assets in future years.  Due to the uncertainty
as to the utilization of net operating loss carry forwards an evaluation
allowance has been made to the extent of any tax benefit that net-operating
losses may generate.  Subsequent to the report Communitronics of America, had
to change in officers and a change in control.  When control of an entity
changes net operating losses generally can be used only by the tax payer
(Officers) who sustained the losses.  There can be no assurance that the net
operating losses sustained before the change in control will be available for
future benefits.

Communitronics of America, Inc., has incurred losses that can be carried forward
to offset future earnings if conditions of the Internal Revenue Codes are met.
These losses are as follows:

	Year of Loss		Amount		Expiration Date
	2006-2020	       	$6,849,377		2020

Current Tax Asset Value of Net Operating Loss Carry forwards At Current
Prevailing Federal Tax Rate (33.9%)	$2,321,938
Evaluation Allowance (33.9%)		$2,321,938
Net Tax Asset $				     -0-
Current Income Tax Expense		     -0-
Deferred Income Tax Benefit		     -0-

NOTE #4  Going Concern

Communtronics of America, Inc., has no assets and no operations from which it
can obtain working capital.  Communitronics of America, Inc., recognizes that
it must find a source of working capital or Communitronics of America, Inc., may
not be able to continue its existence.  Current officers of Communitronics of
America, Inc., are seeking a business opportunity through merger or acquisition
that would provide operations with a revenue flow and the possibility of
additional capital investment.

NOTE #5  Stockholders Equity

Communitronics of America, Inc., is authorized to issue 50,000,000 shares of
$0.001 par value stock.  Pursuant to Form 10KSB12G Registration statement
Communitronics of America, Inc., filed on February 5, 2001.  The Registrant
authorized the issuance of 2,000,000 shares of Common Stock to Ken Kurtz, the
President and Secretary of the Registrant, for services in reliance upon Section
4(2) of the Securities Act of 1933.  These shares were canceled by agreement
effective October 26, 1998.  Effective November 10, 1997, the Registrant issued
500,000 shares to Tammy Gehring, the Secretary and Treasurer of the Registrant,
as compensation for services in reliance upon Section 4(2) of the Securities Act
of 1933.  These shares were canceled by agreement effective October 26,1998.
In September 1998, the Registrant issued 1,303,500 shares of Common Stock for
$0.10 per share in the aggregate amount of $130,350 (including the forgiveness
of contract obligations) to three persons in reliance upon Rule 504 of
Regulation D under the Securities Act of 1933.  These three persons were
Type Investment Holdings, Ltd. (435,000 shares), Lexington Sales Corporation
Limited (435,000 shares), and Samuel and Carol Mastrull (433,500 shares).
In October 1998, the Company issued a total of 5,500,000 shares of its
Common Stock in exchange for all of the issued and outstanding common
stock of Communitronics, Inc., an Alabama corporation, which became a
wholly owned subsidiary of the Company. The following stockholders received
common stock of the Company in this stock exchange:  David R. Pressler
(4,715,500 shares), Ron Scalise (250,000 shares), R. Allen Gallagher
(167,200 shares), Sam and Carol Mastrull (116,500 shares), Clayton Daigle
(125,000 shares), and J. Cody Pressler (125,000 shares).  The exchange
was made in reliance upon Section 4(2) of the Securities Act of 1933.
In December 1998, the Company issued 250,000 shares of its Common Stock
to Mr. Kenneth E. Smith, the sole stockholder of Data Paging, Inc. for
all of its issued and outstanding stock and its assets in reliance upon
Section 4(2) of the Securities Act of 1933.  Mr. Smith is an experienced
and sophisticated businessman and investor.

 In January 1999, the Company issued 150,000 shares of its Common Stock
to Arthur Malone for $15,000 in a limited offering made in reliance upon
Rule 504 of Regulation D under the Securities Act of 1933.  The Company
filed Form D with the Securities and Exchange Commission regarding this
transaction.





                                  SIGNATURE


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, thereunto duly authorized.

Date:                         Communitronics of America, Inc.

    April 10, 2006              By:   /S/ DAVID R. PRESSLER
-------------------              ----------------------------------------

                                 David R. Pressler
                                 President, Chief Executive Officer and
                                 Principal Financial Officer