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

                                  FORM 10-QSB/A

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

                For the quarterly period ended February 28, 2006

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE
ACT  OF  1934
               For the transition period from ________ to ________
                         Commission File No. 333-111652

                             PORTALTOCHINA.COM, INC.
             (Exact Name of Registrant as Specified in its Charter)

                        NEVADA                           98-0449083
            (State or other jurisdiction             (I.R.S. Employer
          of incorporation or organization)         Identification number)

1802-888 PACIFIC STREET, VANCOUVER, BRITISH COLUMBIA     V6Z 2S6
      (Address of principal executive offices)          (Zip Code)

                    Issuer's telephone number: (604) 642-7732

           Securities registered under Section 12(b) of the Act: NONE

Securities registered pursuant to Section 12(g) of the Act:         COMMON STOCK
                                                               $0.0001 PAR VALUE

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

Indicate  by check mark whether the registrant is a shell company (as defined in
Rule  12b-2  of  the  Exchange  Act).
Yes  [X]  No  [  ]

As of March 31, 2006, the Issuer had 8,000,000 shares of its Common Stock
outstanding.

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

<PAGE>

                         PART I -- FINANCIAL INFORMATION

ITEM  1.     FINANCIAL  STATEMENTS

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Balance Sheets
February 28, 2006
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
-------------------------------------------------------------------------------------------------------
                                                                        February 28, 2006  May 31, 2005
-------------------------------------------------------------------------------------------------------

ASSETS

CURRENT
<S>                                                                     <C>                <C>
Cash and cash equivalents                                                          2,865        11,506
Prepaid expenses                                                                       -         2,500
-------------------------------------------------------------------------------------------------------

TOTAL CURRENT ASSETS                                                    $          2,865   $    14,006
-------------------------------------------------------------------------------------------------------

WEBSITE DEVELOPMENT COSTS,
net of accumulated amortization of $10,208                                        24,792        33,542
-------------------------------------------------------------------------------------------------------

TOTAL ASSETS                                                            $         27,657   $    47,548
=======================================================================================================

LIABILITIES AND STOCKHOLDERS' (DEFICIENCY)

LIABILITIES

CURRENT
  Accounts payable and accrued liabilities                              $         38,996   $    41,266
  Promissory notes (Note 3)                                                        6,000         6,000
-------------------------------------------------------------------------------------------------------

TOTAL CURRENT LIABILITIES                                                         44,996        47,266

PROMISSORY NOTES - RELATED PARTIES (NOTE 3)                                       14,000        14,000
-------------------------------------------------------------------------------------------------------

TOTAL LIABILITIES                                                                 58,996        61,266
-------------------------------------------------------------------------------------------------------

STOCKHOLDERS' DEFICIENCY

SHARE CAPITAL
  Authorized:
     100,000,000 common shares with a par value of $0.0001 per share
  Issued and outstanding:  5,500,000 common shares                                   550           550

(DEFICIT) ACCUMULATED DURING THE DEVELOPMENT STAGE                               (31,889)      (14,268)
-------------------------------------------------------------------------------------------------------

TOTAL STOCKHOLDERS' (DEFICIENCY)                                                 (31,339)      (13,718)
-------------------------------------------------------------------------------------------------------

TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIENCY)                        $         27,657   $    47,548
=======================================================================================================

The accompanying notes are an integral part of these financial statements
</TABLE>


<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Stockholders' (Deficiency)
For the period from March 18, 2003 (inception) to February 28, 2006
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
------------------------------------------------------------------------------------
                                                              Deficit
                                                          accumulated
                                                               during          Total
                                          Common stock    development  stockholders'
                                         Shares   Amount        stage   (deficiency)
------------------------------------------------------------------------------------

Issuance of common stock for cash
<S>                                   <C>        <C>      <C>          <C>
  March 18, 2003, $0.0001 per share   5,500,000  $   550  $        -   $        550

Comprehensive income (loss)
  Loss for the period                         -        -      (1,743)        (1,743)
------------------------------------------------------------------------------------

Balance, May 31, 2003                 5,500,000      550      (1,743)        (1,193)
------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss for the year                           -        -      (6,922)        (6,922)
------------------------------------------------------------------------------------

Balance, May 31, 2004                 5,500,000      550      (8,665)        (8,115)
------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss for the year                           -       --      (5,603)        (5,603)
------------------------------------------------------------------------------------

Balance, May 31, 2005                 5,500,000      550     (14,268)       (13,718)
------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss for the period                         -        -     (17,621)       (17,621)
------------------------------------------------------------------------------------

Balance, February 28, 2006            5,500,000      550     (31,889)       (31,339)
====================================================================================
<FN>

The  accompanying  notes  are  an  integral  part  of  these  financial statements
</TABLE>


<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Operations
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
----------------------------------------------------------------------------------------------------------------------------
                                                         Cumulative from
                                                          March 18, 2003        Three months ended        Nine months ended
                                                          (inception) to            February 28              February 28
                                                       February 28, 2006         2006         2005        2006         2005
----------------------------------------------------------------------------------------------------------------------------

REVENUE                                                              77            -            -           77            -
----------------------------------------------------------------------------------------------------------------------------

GENERAL AND ADMINISTRATIVE EXPENSES
<S>                                                    <C>                <C>          <C>          <C>          <C>
  Accounting                                           $         10,426   $      631   $    3,371   $    4,871   $    3,371
  Incorporation                                                   1,728            -            -            -            -
  Interest and bank charges                                       1,069          180           63          542          176
  Legal                                                           5,000            -            -            -            -
  Office expense                                                    951          892            -          951            -
  Transfer agent                                                  2,545           45            -        2,545            -
  Amortization of website development cost                       10,208        2,916            -        8,750            -
----------------------------------------------------------------------------------------------------------------------------

TOTAL EXPENSES                                                  (31,927)      (4,665)      (3,434)     (17,659)      (3,547)
----------------------------------------------------------------------------------------------------------------------------

OTHER INCOME
Realized foreign exchange gain (loss)                               (39)         (39)           -          (39)           -
----------------------------------------------------------------------------------------------------------------------------

(LOSS) FOR THE PERIOD                                  $        (31,889)  $   (4,704)  $   (3,434)  $  (17,621)  $   (3,547)
============================================================================================================================

(LOSS) PER SHARE
  - basic and diluted                                                          (0.00)       (0.00)       (0.00)       (0.00)
----------------------------------------------------------------------------------------------------------------------------

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
  - basic and diluted                                                      5,500,000    5,500,000    5,500,000    5,500,000
============================================================================================================================
<FN>

The accompanying notes are an integral part of these financial statements
</TABLE>


<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Cash Flows
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
-----------------------------------------------------------------------------------------------------------------
                                                                            Cumulative from
                                                                             March 18, 2003     Nine months ended
                                                                             (inception) to        February 28
                                                                          February 28, 2006       2006      2005
-----------------------------------------------------------------------------------------------------------------

CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES
<S>                                                                       <C>                <C>        <C>
  (Loss) for the period                                                   $        (31,889)  $(17,621)  $ (3,547)
Adjustment to reconcile (loss) to net cash used in operating activities:
  - amortization of website development costs                                       10,208      8,750          -
Changes in assets and liabilities
  - decrease in prepaid expenses                                                         -      2,500          -
  - increase (decrease) in accounts payable and accrued liabilities                 38,996     (2,270)     3,506
-----------------------------------------------------------------------------------------------------------------

Net cash from (used in) operating activities                                        17,315     (8,641)       (41)
-----------------------------------------------------------------------------------------------------------------

CASH FLOWS (USED IN) OPERATING ACTIVITIES
  Website development costs                                                        (35,000)         -          -
-----------------------------------------------------------------------------------------------------------------

CASH FLOWS FROM FINANCING ACTIVITIES
  Promissory notes                                                                  20,000          -          -
  Proceeds from issuance of common stock                                               550          -          -
-----------------------------------------------------------------------------------------------------------------

Net cash provided by financing activities                                           20,550          -          -
-----------------------------------------------------------------------------------------------------------------

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                     2,865     (8,641)       (41)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                                           -     11,506         65
-----------------------------------------------------------------------------------------------------------------

CASH AND CASH EQUIVALENTS, END OF PERIOD                                  $          2,865   $  2,865   $     24
=================================================================================================================
<FN>

The  accompanying  notes  are  an  integral  part  of  these  financial  statements
</TABLE>

<PAGE>
1.     INCORPORATION  AND  CONTINUANCE  OF  OPERATIONS

The  Company was formed on March 18, 2003 under the laws of the State of Nevada.
The Company is in the business of operating an internet portal featuring Chinese
business.  The  Company  is considered a development stage company as defined in
SFAS  No.  7.  The  Company  has  an  office  in  Vancouver,  Canada.

These  financial  statements  have  been  prepared  in accordance with generally
accepted accounting principles applicable to a going concern, which contemplates
the realization of assets and the satisfaction of liabilities and commitments in
the  normal  course  of  business. The Company has incurred operating losses and
requires  additional  funds  to  maintain its operations.  Management's plans in
this  regard  are  to  raise  equity  financing  as  required.

These conditions raise substantial doubt about the Company's ability to continue
as  a  going concern.  These financial statements do not include any adjustments
that  might  result  from  this  uncertainty.

The  Company  has  generated  operating  revenue  of  $77  to  date.

2.     SIGNIFICANT  ACCOUNTING  POLICIES

(a)     Cash  and  Cash  Equivalents

Cash  equivalents  comprise certain highly liquid instruments with a maturity of
three  months  or  less  when purchased.  As at February 28, 2006, there were no
cash  equivalents.

(b)     Accounting  Estimates

The  preparation  of  financial statements in conformity with generally accepted
accounting  principles  of  United States of America 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
and  assumptions.

(c)     Advertising  Expenses

The  Company  expenses  advertising costs as incurred.  There was no advertising
expense incurred by the Company for the three months ended February 28, 2006 and
2004.

(d)     Loss  Per  Share

Loss  per  share  is  computed  using  the  weighted  average  number  of shares
outstanding  during  the period. The Company has adopted SFAS No. 128, "Earnings
Per  Share".  Diluted  loss  per  share  is  equivalent to basic loss per share.

(e)     Concentration  of  Credit  Risk

The  Company  places  its  cash  and  cash  equivalents with high credit quality
financial  institutions.  As of February 28, 2006, the Company had no balance in
a  bank  beyond  insured  limits.


<PAGE>
2.     SIGNIFICANT  ACCOUNTING  POLICIES  (continued)

(f)     Foreign  Currency  Transactions

The  Company  is  located and operating outside of the United States of America.
It  maintains  its  accounting  records  in  U.S.  Dollars,  as  follows:

At  the  transaction  date,  each  asset,  liability,  revenue  and  expense  is
translated  into  U.S. dollars by the use of the exchange rate in effect at that
date.  At  the  period  end,  monetary  assets and liabilities are remeasured by
using  the exchange rate in effect at that date.  The resulting foreign exchange
gains  and  losses  are  included  in  operations.

(g)     Fair  Value  of  Financial  Instruments

The  respective carrying value of certain on-balance-sheet financial instruments
approximated  their  fair  value.  These  financial instruments include cash and
cash  equivalents,  accounts payable and accrued liabilities and promissory note
and  accrued  interest.  Fair values were assumed to approximate carrying values
for  these  financial  instruments,  except  where  noted.  Management is of the
opinion  that the Company is not exposed to significant interest or credit risks
arising  from these financial instruments.  The Company is operating outside the
United  States  of America and has significant exposure to foreign currency risk
due  to  the  fluctuation  of  currency  in  which the Company operates and U.S.
dollar.

(h)     Income  Taxes

The  Company  has  adopted  Statement  of Financial Accounting Standards No. 109
(SFAS 109), Accounting for Income Taxes, which requires the Company to recognize
deferred  tax liabilities and assets for the expected future tax consequences of
events  that  have  been recognized in the Company's financial statements or tax
returns using the liability method.  Under this method, deferred tax liabilities
and  assets  are  determined  based  on  the  temporary  differences between the
financial  statement  and  tax bases of assets and liabilities using enacted tax
rates  in  effect in the years in which the differences are expected to reverse.

The  Company did not provide any current or deferred federal or state income tax
provision  or  benefit  for the periods ended February 28, 2006 and 2005, due to
operating  losses  incurred  since  inception.  The  Company has provided a full
valuation  allowance  on  the  deferred  tax  asset, consisting primarily of net
operating  loss  carryforwards,  because  of  the  uncertainty  regarding  its
realizability.

(i)     Long-Lived  Assets

Long-lived  assets  and  certain identifiable intangibles to be held and used by
the  Company  are  reviewed  for  impairment  whenever  events  or  changes  in
circumstances  indicate  that  the  carrying  amount  of  an  asset  may  not be
recoverable.  The  Company  continuously  evaluates  the  recoverability  of its
long-lived  assets  based  on  estimated  future  cash  flows  and the estimated
liquidation value of such long-lived assets, and provides for impairment if such
undiscounted  cash  flows are insufficient to recover the carrying amount of the
long-lived  assets.  If  impairment  exists,  an adjustment is made to write the
asset  down  to  its fair value and a loss is recorded as the difference between
the  carrying  value and fair value.  Fair values are determined based on quoted
market  value,  discounted  cash  flows, or internal and external appraisals, as
applicable.  Assets to be disposed of, when applicable, are carried at the lower
of  carrying  value  or  estimated  net  realizable  value.

<PAGE>
2.     SIGNIFICANT  ACCOUNTING  POLICIES  (continued)

(j)     Stock-Based  Compensation

The Company has adopted the disclosure-only provisions of Statement of Financial
Accounting  Standards  No.  123  (SFAS  123),  Accounting  for  Stock-based
Compensation.  SFAS  123  encourages, but does not require, companies to adopt a
fair  value  based  method  for  determining  expense  related  to  stock-based
compensation.  The  Company  accounts  for  stock-based  compensation  issued to
employees  and  directors  using  the intrinsic value method as prescribed under
Accounting  Principles  Board  Opinion  No.  25,  Accounting for Stock Issued to
Employees  and  related  interpretations.

The  Company  did  not  grant  any  stock  options during the three months ended
February  28,  2006.

(k)     Comprehensive  Income

The  Company  adopted  Statement of Financial Accounting Standards No. 130 (SFAS
130),  Reporting Comprehensive Income, which establishes standards for reporting
and  display  of  comprehensive income, its components and accumulated balances.
The  Company  is  disclosing  this information on its Statement of Stockholders'
Equity  (Deficiency).  Comprehensive  income  comprises  equity  except  those
resulting  from  investments by owners and distributions to owners.  The Company
has  no  elements  of  "other  comprehensive  income" for the three months ended
February  28,  2006.

(l)     Revenue  Recognition

The  Company  has  recognized revenue in accordance with Securities and Exchange
Commission  Staff  Accounting Bulletin No. 104, Revenue Recognition. The Company
recognizes  advertising  revenue  in  the  period  in which the advertisement is
displayed,  provided  that evidence of an arrangement exists, the fees are fixed
or  determinable  and  collection  of  the  resulting  receivable  is reasonably
assured.  If  fixed-fee  advertising  is  displayed over a term greater than one
month,  revenue  is  recognized ratably over the period.  The Company recognizes
revenue  for  fixed-fee  advertising  arrangements  ratably over the term of the
insertion  order.  If, at the end of a quarterly reporting period the term of an
insertion  order  is not complete, the company recognizes revenue for the period
by pro-rating the total arrangement fee to revenue and deferred revenue based on
a  measure  of  proportionate  performance of the obligation under the insertion
order.  The  Company  measures  proportionate  performance  by  the  number  of
placements  delivered and undelivered as of the reporting date. The Company uses
prices stated on our internal rate card for measuring the value of delivered and
undelivered  placements.  Fees  for  variable-fee  advertising  arrangements are
recognized  based  on  the  number  of impressions displayed or clicks delivered
during  the  period.

Under  these policies, no revenue is recognized unless persuasive evidence of an
arrangement exists, delivery has occurred, the fee is fixed or determinable, and
collection  is  reasonably  assured.

(m)     Website  Development  Costs

Website  development  costs  are  for  the development of the Company's Internet
website.  These costs have been capitalized when acquired and installed, and are
being amortized over its estimated useful life of three years on a straight-line
basis.  The  Company  accounts  for  these  costs  in accordance with EITF 00-2,
"Accounting  for  Website  Development  Costs,"  which specifies the appropriate
accounting for costs incurred in connection with the development and maintenance
of  websites.  Amortization  expense is total of $2,917 and $8,751 for the three
and  nine  months  ended  February  28,  2006,  respectively.


<PAGE>
2.     SIGNIFICANT  ACCOUNTING  POLICIES   (continued)

(n)     New  Accounting  Pronouncements

The  Financial  Accounting  Standards  Board  ("FASB")  has issued the following
pronouncements,  none  of which are expected to have a significant affect on the
financial  statements:

In  December  2004,  the  FASB  issued  FASB  Statement No. 153.  This Statement
addresses  the  measurement of exchanges of nonmonetary assets.  The guidance in
APB  Opinion  No.  29,  Accounting for Nonmonetary Transactions, is based on the
principle  that  exchanges of nonmonetary assets should be measured based on the
fair  value  of  the  assets  exchanged.  The guidance in that Opinion, however,
included certain exceptions to that principle.  This Statement amends Opinion 29
to  eliminate  the  exception  for  nonmonetary  exchanges of similar productive
assets  and  replaces  it  with a general exception for exchanges of nonmonetary
assets  that  do  not  have  commercial  substance.  A  nonmonetary exchange has
commercial  substance  if  the  future  cash flows of the entity are expected to
change  significantly  as a result of the exchange.  This Statement is effective
for financial statements for fiscal years beginning after June 15, 2005. Earlier
application  is permitted for nonmonetary asset exchanges incurred during fiscal
years beginning after the date of this Statement is issued.  Management believes
this  Statement  will  have no impact on the financial statements of the Company
once  adopted.

In  December 2004, the Financial Accounting Standards Board ("FASB") issued SFAS
No.  123(R), "Share-Based Payment".  Among other things, SFAS No.123(R) requires
all  share-based  payments  to  employees,  including  grants  of employee stock
options,  to  be  recognized in the income statement based on their fair values.
The  Company  is required to adopt the provisions of Statement No. 123(R) in its
interim  period  beginning February 1, 2006.  Adoption of Standard No. 123(R) is
not  expected  to  have a material impact on the Company's financial statements.

In May 2005, the FASB issued SFAS No. 154, entitled Accounting Changes and Error
Corrections--a  replacement of APB Opinion No. 20 and FASB Statement No. 3. This
Statement  replaces  APB  Opinion No. 20, Accounting Changes, and FASB Statement
No. 3, Reporting Accounting Changes in Interim Financial Statements, and changes
the  requirements for the accounting for and reporting of a change in accounting
principle.  This  Statement  applies  to  all  voluntary  changes  in accounting
principle. It also applies to changes required by an accounting pronouncement in
the unusual instance that the pronouncement does not include specific transition
provisions.  Opinion  20  previously  required  that  most  voluntary changes in
accounting  principle  be recognized by including in net income of the period of
the  change  the  cumulative effect of changing to the new accounting principle.
This  Statement  requires  retrospective application to prior periods' financial
statements  of  changes  in  accounting principle, unless it is impracticable to
determine  either  the  period-specific  effects or the cumulative effect of the
change. This Statement defines retrospective application as the application of a
different  accounting principle to prior accounting periods as if that principle
had  always  been  used  or  as  the  adjustment  of previously issued financial
statements  to  reflect  a  change  in the reporting entity. This Statement also
redefines  restatement as the revising of previously issued financial statements
to  reflect  the correction of an error. The adoption of SFAS 154 did not impact
the  financial  statements.

3.     PROMISSORY  NOTE  AND  RELATED  PARTY  TRANSACTIONS

Two  unsecured  promissory  notes  are payable to directors of the Company.  The
first  note  in  the  principal  amount of $6,000 bore interest from the date of
issuance  on  May  30, 2003 until its due date on May 31, 2005 at the rate of 3%
per annum.  Thereafter, the principal plus accrued interest under the note as of
the  due  date,  accrue  interest  at the rate of 5% per annum.  At February 28,
2006,  accrued  interest  payable  on the promissory note was $587 (2004: $315).

The  second  note  in the principal amount of $14,000 was issued on May 30, 2005
and  bears  interest  at  the rate of 3% per annum until its due date on May 31,
2007.  At February 28, 2006, accrued interest payable on the promissory note was
$317  (2004:  $Nil).

4.     SUBSEQUENT  EVENTS

Subsequent  to  February 28, 2006, the Company completed its 2,500,000 shares of
initial  public  offering at $0.10 per share.  The proceeds of $250,000 are held
in  escrow  and  are subject to be released to the Company after March 31, 2006.

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

     We  are  a  development stage enterprise that owns and operates an Internet
portal  located on the World Wide Web at www.portaltochina.com.  Since inception
on  March 18, 2003 through February 28, 2006, our operations have been primarily
limited  to  developing  our  business  plan,  building  our Internet portal and
marketing.  Our  principal capital resources have been acquired through issuance
of  common  stock  and  from  shareholder  loans.

     Our  Internet  portal  commenced  operations  on  April  15,  2005  as  an
information  hub  for  users  with  Chinese  commercial interests to reference a
collection  of  English-language resources for Chinese information that includes
general  information,  news  and current events, trade and business information,
stock  quotes,  a  text  search  engine,  email  and  chat  rooms.

FINANCIAL  CONDITION,  LIQUIDITY  AND  CAPITAL  RESOURCES

     As  of  February 28, 2006, we had a negative working capital of $42,131 and
total  assets  of  $27,657  comprised  of $2,865 in cash and website development
costs  of  $24,792.

     During  the  period,  we  experienced a net decrease in cash from $7,747 on
August 31, 2005, to $2,865 as of February 28, 2006.  This decrease was primarily
due  to  fees  paid  to  our  auditors  and  transfer  agent.

     On  December  31, 2003, we filed Registration Statement with the Securities
and Exchange Commission in respect of an initial public offering of a minimum of
1,250,000  and  a  maximum  of 2,500,000 shares of our common stock at $0.10 per
share.  Until  we  have sold at least 1,250,000 shares, we will not disburse the
funds.  On November 1, 2005, the Securities and Exchange Commission declared our
Form  SB-2  Registration  Statement  (Commission File No. 333-111652) effective.
Our  offering  commenced on November 1, 2005 and is ongoing.  As of February 28,
2006, no shares have been sold.  All incurred expenses have thus far been funded
by  private  placements  and  by  loans  from  our  officers.

RESULTS  OF  OPERATIONS

     We  posted  a net loss of $4,704 for the three-month period ending February
28,  2006, which was primarily the result of amortization costs, accounting fees
and  office  expenses.

We  earned  no  revenue  during  the  period.

<TABLE>
<CAPTION>

                                                       Payments Due by Period
Contractual Obligation as of February 28, 2006  Total     Less than 1 year  1-3 years
<S>                                             <C>       <C>               <C>
Long-Term Debt                                  $ 20,904  $  6,587(1)       $ 14,317(3)

Unconditional Purchase Obligations              $ 35,000  $ 35,000(2)              -

Total Contractual Cash Obligations              $ 55,904  $ 41,587          $ 14,317
<FN>

(1)     On  May 30, 2003, we issued an unsecured promissory note in the amount of $6,000 bearing
interest  at  3% per annum to Paul Fong, our President, Chief Financial Officer, and a Director.
The promissory note was due on May 31, 2005, but as of February 28, 2006, remains unpaid.  Under
the  terms  of the promissory note, the interest rate on the principal plus accrued interest has
increased  as  of  May  31,  2005  to  5%  per  annum.

(2)     Pursuant  to  an  agreement  for  dated June 1, 2004, we are obligated to pay the sum of
$35,000  for  the  development  of  Phase  I  of  our  internet  portal.

(3)     On May 30, 2005, we issued an unsecured promissory note in the amount of $14,000 bearing
interest at 3% per annum to Caroline Rechia, our Vice-President, Secretary, and a Director.  The
promissory  note  is due on May 31, 2007.  Thereafter, it accrues interest at the rate of 5% per
annum.
</TABLE>


OFF-BALANCE  SHEET  ARRANGEMENTS

     There  is  no  transaction,  agreement  or other contractual arrangement to
which  an  entity  unconsolidated  with  us  is  a  party,  under which we have:

(i)     any  obligation  under  a  guarantee  contract;

(ii)     a  retained  or  contingent  interest  in  assets  transferred  to  an
unconsolidated entity or similar arrangement that serves as credit, liquidity or
market  risk  support  to  such  entity  for  such  assets;

(iii)     any  obligation,  including  a contingent obligation, under a contract
that  would  be  accounted  for  as  a  derivative  instrument;  or

(iv)     any  obligation,  including  a  contingent obligation, arising out of a
variable  interest  in an unconsolidated entity that is held by, and material to
us,  where  such  entity  provides  us with financing, liquidity, market risk or
credit  risk  support  to,  or  engages  in  leasing,  hedging  or  research and
development  services.



ITEM  3.     CONTROLS  AND  PROCEDURES

     As required by Rule 13a-15 under the Securities Exchange Act of 1934, as of
the  end of the period covered by the quarterly report, being February 28, 2006,
we  have  carried  out  an  evaluation  of  the  effectiveness of the design and
operation  of  our company's disclosure controls and procedures. This evaluation
was  carried  out  under  the  supervision  and  with  the  participation of our
company's  management,  including  our  company's  president.  Based  upon  that
evaluation,  our  company's  president  concluded  that our company's disclosure
controls  and  procedures  are  effective as at the end of the period covered by
this  report.  There  have  been no significant changes in our internal controls
over  financial  reporting  that  occurred during our most recent fiscal quarter
that have materially affected, or are reasonably likely to materially affect our
internal  controls  over  financial  reporting.

     Disclosure  controls  and procedures and other procedures that are designed
to  ensure  that  information  required  to be disclosed in our reports filed or
submitted  under  the  Securities  Exchange  Act of 1934 is recorded, processed,
summarized  and reported, within the time period specified in the Securities and
Exchange  Commission's  rules  and  forms.  Disclosure  controls  and procedures
include,  without  limitation,  controls  and procedures designed to ensure that
information  required  to be disclosed in our reports filed under the Securities
Exchange  Act  of  1934 is accumulated and communicated to management, including
our  president and secretary as appropriate, to allow timely decisions regarding
required  disclosure.


PART  II.     OTHER  INFORMATION


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

     On  December  31, 2003, we filed Registration Statement with the Securities
and Exchange Commission in respect of an initial public offering of a minimum of
1,250,000  and  a  maximum  of 2,500,000 shares of our common stock at $0.10 per
share.  Until  we  have sold at least 1,250,000 shares, we will not disburse the
funds.  On November 1, 2005, the Securities and Exchange Commission declared our
Form  SB-2  Registration  Statement  (Commission File No. 333-111652) effective.

     Our  offering commenced on November 1, 2005 and is ongoing.  As of February
28,  2006,  no  shares  of  been  sold.

     All  proceeds of the offering will be deposited into a non-interest bearing
escrow  account  held by Transfer Online, in Portland, Oregon.  If we are unable
to  sell  at least 1,250,000 shares by April 30, 2006, we will return all funds,
without  interest  or  deductions  to  subscribers  promptly.  The offering will
remain  open  until the earlier of the date that all shares offered are sold and
July  31,  2006,  except that we will have until April 30, 2006 to sell at least
the  first  1,250,000  shares.


ITEM  6.     EXHIBITS


(A)  EXHIBIT  DESCRIPTION

     31.1     Certification Pursuant to 18 U.S.C. Section 1350, as Adopted
              Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

     32.1     Officers' Certification


<PAGE>
SIGNATURES

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

                                 PORTALTOCHINA.COM,  INC.



Date:  December 21, 2006         /s/ Paul Fong
                                 Paul Fong
                                 President & Chief Financial Officer