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

                                   FORM 10-QSB

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

                 For the quarterly period ended August 31, 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  [  ]  No  [X]

As  of  August  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
August 31, 2006
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
------------------------------------------------------------------------------------------------------------
                                                                            August 31, 2006    May 31, 2006
                                                                                                  (Audited)
------------------------------------------------------------------------------------------------------------
<S>                                                                         <C>                <C>
ASSETS

CURRENT
Cash and cash equivalents                                                           230,753         237,286
------------------------------------------------------------------------------------------------------------

TOTAL CURRENT ASSETS                                                        $       230,753    $    237,286
------------------------------------------------------------------------------------------------------------

WEBSITE DEVELOPMENT COSTS,                                                           18,958          21,875
net of accumulated amortization of $16,042
------------------------------------------------------------------------------------------------------------

TOTAL ASSETS                                                                $       249,711    $    259,161
============================================================================================================

LIABILITIES AND STOCKHOLDERS' (DEFICIENCY)

LIABILITIES

CURRENT
  Accounts payable and accrued liabilities                                  $        35,832    $     37,611
  Promissory notes (Note 3)                                                          14,000          14,000
------------------------------------------------------------------------------------------------------------

TOTAL CURRENT LIABILITIES                                                            49,832          51,611

COMMITMENT (NOTE 4)
------------------------------------------------------------------------------------------------------------

STOCKHOLDERS' DEFICIENCY

SHARE CAPITAL
  Authorized:
     100,000,000 common shares with a par value of $0.0001 per share
  Issued and outstanding:  8,000,000 common shares                                      800             800

ADDITIONAL PAID-IN CAPITAL                                                          249,750         249,750

(DEFICIT) ACCUMULATED DURING THE DEVELOPMENT STAGE                                  (50,671)        (43,000)
------------------------------------------------------------------------------------------------------------

TOTAL STOCKHOLDERS' (DEFICIENCY)                                                    199,879         207,550
------------------------------------------------------------------------------------------------------------

TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIENCY)                            $       249,711    $    259,161
============================================================================================================

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' Equity (Deficiency)
For the period from March 18, 2003 (inception) to August 31, 2006
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
-------------------------------------------------------------------------------------------------------------------
                                                                                        (Deficit)
                                                                                      accumulated            Total
                                                                                           during    stockholders'
                                                  Common stock           Additional   development           equity
                                                Shares     Amount   paid-in capital         stage     (deficiency)
-------------------------------------------------------------------------------------------------------------------
<S>                                            <C>         <C>      <C>               <C>            <C>

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

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

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

Comprehensive income (loss)
  Loss and comprehensive loss for the period           -        -                 -        (6,922)          (6,922)
-------------------------------------------------------------------------------------------------------------------

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

Comprehensive income (loss)
  Loss and comprehensive loss for the period           -        -                 -        (5,603)          (5,603)
-------------------------------------------------------------------------------------------------------------------

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

Issuance of common stock for cash
  March 1 to March 24, 2006, $0.10 per share   2,500,000      250           249,750             -          250,000

Comprehensive income (loss)
  Loss and comprehensive loss for the period           -        -                 -       (28,732)         (28,732)
-------------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2006                          8,000,000   $  800   $       249,750   $   (43,000)   $     207,550
-------------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the period           -        -                 -        (7,671)          (7,671)
-------------------------------------------------------------------------------------------------------------------

BALANCE, August 31, 2006                       8,000,000   $  800   $       249,750   $   (50,671)   $     199,879
===================================================================================================================
</TABLE>

The accompanying notes are an integral part of these financial statements.


<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
                                                       (inception) to            August 31
                                                      August 31, 2006         2006         2005
------------------------------------------------------------------------------------------------
<S>                                                   <C>                <C>         <C>
REVENUE                                                            77            -           77
------------------------------------------------------------------------------------------------

GENERAL AND ADMINISTRATIVE EXPENSES

  Accounting                                          $        16,031    $   4,696   $    3,317
  Incorporation                                                 1,728            -            -
  Interest and bank charges                                     2,045          172          180
  Legal                                                         8,871            -            -
  Office expense                                                1,087            -           59
  Transfer agent                                                4,944         (114)           -
  Amortization of website development cost                     16,042        2,917        2,917
------------------------------------------------------------------------------------------------

TOTAL EXPENSES                                                 50,748        7,671        6,473
------------------------------------------------------------------------------------------------

(LOSS) FOR THE PERIOD                                 $       (50,671)   $  (7,671)   $  (6,396)
================================================================================================

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

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
  - basic and diluted                                               -    8,000,000    5,500,000
================================================================================================
</TABLE>

The accompanying notes are an integral part of these financial statements


<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        Three months ended
                                                                           (inception) to            August 31
                                                                          August 31, 2006         2006        2005
-------------------------------------------------------------------------------------------------------------------
<S>                                                                       <C>                <C>          <C>

CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES
  (Loss) for the period                                                   $       (50,671)   $  (7,671)   $ (6,396)
Adjustment to reconcile (loss) to net cash used in operating activities:
  - amortization of website development costs                                      16,042        2,917       2,917
Changes in assets and liabilities
  - decrease in prepaid expenses                                                        -            -           -
  - increase (decrease) in accounts payable and accrued liabilities                35,832       (1,779)       (280)
-------------------------------------------------------------------------------------------------------------------

Net cash from (used in) operating activities                                        1,203       (6,533)     (3,759)
-------------------------------------------------------------------------------------------------------------------

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

CASH FLOWS FROM FINANCING ACTIVITIES
  Proceeds (repayment) of promissory notes                                         14,000            -           -
  Proceeds from issuance of common stock                                          250,550            -           -
-------------------------------------------------------------------------------------------------------------------

Net cash provided by financing activities                                         264,550            -           -
-------------------------------------------------------------------------------------------------------------------

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                  230,753       (6,533)     (3,759)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                                          -      237,286      11,506
-------------------------------------------------------------------------------------------------------------------

CASH AND CASH EQUIVALENTS, END OF PERIOD                                 $        230,753   $  230,753    $  7,747
===================================================================================================================
</TABLE>

The accompanying notes are an integral part of these financial statements


<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 August 31, 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 August 31, 2006 and
2005.

(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  August 31, 2006, the Company had $140,533 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 August 31, 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 August
31,  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
August  31,  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 a total of $2,917 and $2,917 for the three
months  ended  August  31,  2006  and  2005,  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 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

One promissory note is payable to a director of the Company.  The 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.  As at August 31, 2006,
accrued interest payable of $525 was included in the accounts payable.

4.     Commitment


On  August  24,  2006,  the  Company  entered  a  consulting  agreement  with an
independent  contractor as the Company's technical consultant for one year at an
annual  consideration  of  $40,800,  payable  semi-monthly,  in  advance.  The
independent  contractor  will  manage  and update our Internet portal, including
aggregating  information  content  and  listing.

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

FINANCIAL  CONDITION,  LIQUIDITY  AND  CAPITAL  RESOURCES.

     We  were  incorporated  for  the  purpose  of  developing  and operating an
Internet  portal  located  on  the World Wide Web at www.portaltochina.com.  Our
capital  has  been  obtained via issuance of common stock and shareholder loans.

     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 terminated on March 31, 2006.
We sold 2,500,000 shares through the offering at a price of $0.10 per share, for
gross  proceeds  of  $250,000.

     As  of  August  31,  2006,  we  had  total assets of $249,711, comprised of
$230,753  in  cash  and  depreciated  capitalized  website  development costs of
$18,958.  This  is  an  increase  from  $40,872 in total assets as of August 31,
2005.  This  increase  was  attributable to the completion of our initial public
offering,  less  professional  fees  and  administrative  expenses.

     As  of  August  31,  2006,  our total liabilities decreased to $49,832 from
$60,986  as of August 31, 2005. This decrease resulted from the payment of trade
creditors  and  the  repayment  of  a  loan  from  one  of  our  directors.

     As  of  August 31, 2006, we had working capital of $180,921 compared with a
working  capital  deficit  of  $36,736  as  of  August  31,  2005.

     We  have  not  generated revenue since the date of inception.  We presently
have sufficient working capital to satisfy our cash requirements for the next 12
months  of  operations.

     We  do  not expect to purchase or sell any significant equipment during the
next  twelve  months.

     On  August  24, 2006, we engaged an independent contractor as our technical
staff  for  one  year  at  an annual salary of $40,800, payable semi-monthly, in
advance.  The  contractor  will manage and update our Internet portal, including
aggregating  information  content  and listings.  Upon completion of Phase II of
our  internet  portal,  we  plan  to  engage an entry level person to assist our
technical  staff.

     Upon  completion of Phase II of our internet portal, we also intend to hire
two  sales  staff.  The  sales staff will be responsible for marketing, customer
relations,  and  the solicitation of database listings and portal subscriptions.
We  do  not  intend  to  provide any special benefit or incentive program to our
employees.

RESULTS  OF  OPERATIONS

     We  posted  an  operating  loss  of $7,671 for the period ending August 31,
2006,  due  primarily  to professional fees and asset depreciation.  This was an
increase from the operating loss of $6,396 for the period ended August 31, 2005.


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 August 31, 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

USE  OF  PROCEEDS  FROM  REGISTERED  SECURITIES

     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 terminated on March 31, 2006.
We sold 2,500,000 shares through the offering at a price of $0.10 per share, for
gross  proceeds  of  $250,000.

     Of  the  gross proceeds from our offering, we have spent $6,190 on offering
expenses,  leaving  net  offering  proceeds  of  $243,810 as of August 31, 2006.

     The  following  table  sets  out the calculation of the use of net proceeds
from  our  public  offering:
<TABLE>
<CAPTION>

----------------------------------------------------------------------------------
                                                                        AMOUNT ($)
----------------------------------------------------------------------------------
<S>                                                                     <C>
Gross offering proceeds as of August 31, 2006                             250,000

Offering expenses incurred from November 1, 2005 to March 31, 2006 (1)      6,190
----------------------------------------------------------------------------------

Net offering proceeds as of August 31, 2006                               243,810

Debt repayment                                                              6,626
Professional fees (2)                                                       4,696
Working capital                                                                65
----------------------------------------------------------------------------------

Total use of net proceeds                                                 232,423
==================================================================================
<FN>

(1)  Offering expenses of $6,190 were significantly less than the forecasted
amount of $20,000 due to offering expenses being financed by loans from our
directors before effectiveness of our registration statement.  Unallocated funds
of $13,810 will be used to pay for professional fees and office expenses.

(2)  We have allocated a surplus of $13,810 from unused offering expenses to pay
for unbudgeted professional fees.
</TABLE>


ITEM 6.     EXHIBITS
<TABLE>
<CAPTION>

(A)  EXHIBIT  DESCRIPTION
<S>           <C>

     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
</TABLE>

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: October 2, 2006                        /s/ Paul Fong
                                             Paul Fong
                                             President & Chief Financial Officer